SourceGas LLC E-1.2 Balance Shee - APSC

SOURCEGAS ARKANSAS INC

E. Financial Statements and Statistical Schedules

E-1.1 Balance Sheet - SourceGas LLC

E-1.2 Balance Sheet - SGA

E-2 Income Statement - SGA

E-3 Other Income and Deductions

E-4 Adjustments to Other Income and Deductions

E-5 Audited Financial Statements

E-6 Standard Journal Entries

E-9-1 Chart of Accounts

E-9-2 FERC Codes

E-9-3 Cost Centers

E-9-4 WBS Codes

E-9-5 Profit Centers

E-10 Organizational Chart

E-11.1 Per Book Billing Determinants and Revenues - Test Year

E-11.2 Billing Determinants - Pro Forma Year

E-13 Other Operating Statistics

E-14 Calculation of AFUDC

E-15 Cushion Gas Storage

E-16 Working Gas Storage

E-16a Working Gas Storage Historical Portion of Test Year

E-16b Working Gas Storage Projected Portion of Test Year

E-17.1 Trial Balance SourceGas Arkansas

E-17.1a Trial Balance SGA Plant in Service

E-17.2 Trial Balance SourceGas LLC

E-17.2a Trial Balance SG LLC Plant in Service

APSC FILED Time: 4/1/2015 10:02:58 AM: Recvd 4/1/2015 9:57:55 AM: Docket 15-011-u-Doc. 27

Schedule E-1.1

(In thousands)

September 30,

Description 2014

(1) (2)

1 ASSETS

2 Current assets:

3 Cash and cash equivalents 1,230,887$ 4 Trade accounts receivable, net - 5 Associated companies receivable 9,556,241 6 Notes receivable - intercompany 139,198,529 7 Gas in underground storage - 8 Regulatory assets - 9 Inventories -

10 Deferred income taxes, net - 11 Prepayments and other 4,665,905 12 Total current assets 154,651,562 1314 Property, plant and equipment, net 48,741,126

15 Goodwill -

16 Regulatory assets 9,362,531

17 Other assets 1,468,783

18 Investment in subsidiaries 775,171,043 19 Total assets 989,395,046$

2021 LIABILITIES AND MEMBER'S CAPITAL

22 Current liabilities:

23 Trade accounts payable 3,013,067 24 Accrued interest 5,025,688 25 Accrued taxes 77,879 26 Regulatory liabilities - 27 Derivative instruments 247,902 28 Customer deposits - 29 Deferred revenue - 30 Other 10,942,122 31 Total current liabilities 19,306,657 3233 Derivative instruments -

34 Deferred income taxes, net -

35 Other liabilities 20,354,617

36 Long-term debt, net 579,042,992

37 Total liabilities 618,704,266

38

39 Equity:

40 Member's capital 371,021,392 41 Accumulated other comprehensive loss (330,612) 42 Total member's capital 370,690,780 4344 Total liabilities and equity 989,395,046$

Supporting Schedules:noneRecap Schedulesnone

SOURCEGAS LLC

(Wholly owned by SourceGas Holdings LLC)

STANDALONE BALANCE SHEET

Line No

Page 1 of 1


SCHEDULE: E-1.2

Title: Balance Sheet - SGA

Line Account

No. Number Description Amount (a)

1 131200 Main-AWG Concentration 447,128.63

2 131202 ACH Clear-AWG Concentration 17,383.42

3 131203 Deposit Clear-AWG Concentration (17,383.42)

4 131211 Check Clear-AWG Disbursements (291,936.28)

5 131214 Other-AWG Disbursements (0.01)

6 131220 Main-AWG Refund 147.67

7 131221 Check Clear-AWG Refund (54,434.47)

8 131222 ACH Clear-AWG Refund 82.23

9 131223 Deposit Clear-AWG Refund (32.65)

10 131260 Main - Arvest Depository Account 11,769.27

11 131261 Check Clear - Arvest Depository Account (32,379,720.38)

12 131262 ACH Clr - Arvest Depository Account (26,145.70)

13 131263 Deposit Clr - Arvest Depository Account 32,204,423.51

14 131264 Other - Arvest Depository Account 246,738.76

15 131265 Legacy - Arvest Depository Account (565.37)

16 131266 Arvest - Concentration Account 6,708.33

17 131270 Main - AWG LLC Cust Care 4,769,184.89

18 131272 ACH Clear - AWG Cust Care (524,951.72)

19 131273 Deposit Clear - AWG Cust Care (3,866,239.70)

20 131274 Other - AWG Cust Care (537,635.82)

21 ** Cash and Cash Equivalents 4,521.19

22 142007 Regulated AR 6,267,204.59

23 142077 Non-reg HomeServe AR 116,141.16

24 142087 Non-Regulated AR 78,584.36

25 142090 Merchandise RVC A/R-Short Term 477.23

26 142097 Merchandise Loans 116,884.42

27 142100 CIS: Accrued Accounts Receivable 384,417.92

28 142102 CIS: Accrued Accounts Receivable-Gas 3,638,825.62

29 142110 Other Accrued Accounts Receivable (394,871.36)

30 142120 Accounts Rec-Clearing 368.61

31 142125 Accounts Rec-Clarification (3,266.87)


Balance Sheet

September 30, 2014

UNAUDITED

Page 1 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

32 * Trade 10,204,765.68

33 144010 Gas Uncollectable Provis -

34 144017 Regulated Uncollectible Provision (600,279.29)

35 144020 Merchand Uncollect Provis -

36 144027 Non-Regulated Uncollectible Provision (10,773.13)

37 144030 Other Uncollect Provision -

38 * Provision for Doubtful Accounts (611,052.42)

39 145000 I/C Note Receivable -

40 146000 Intercompany AR 969,318,345.54

41 146001 Intercompany Assets Transfers 385,078.32

42 146599 Inter-company Accounts Receivable-AWG -

43 171010 Intercompany Interest Receivable -

44 232290 Accounts Payable-Partners (828,104,484.22)

45 232950 Offset for ADP Interface (150,058,199.83)

46 142045 System Use Inter-company AR 2,611,314.72

47 232285 System Use Inter-company AP (1,157,593.14)

48 123010 ADVANCE TO AFFILIATES 7,029.42

49 223000 Advances from affiliates (27,442,643.11)

50 107001 CWIP - Intercompany 60,645.70

51 108101 RWIP Salvage-Intercompany (6,360.00)

52 * Associated Companies (34,386,866.60)

53 167010 Other Advncs -

54 ** Deposits -

55 154000 Reg. Inventory 1,818,442.13

56 154100 Inventory - Fuel 21,905.29

57 155000 Non Reg. Inventory 182,535.43

58 ** Materials and Supplies 2,022,882.85

Page 2 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

59 164100 Gs Strd Undgrd-Curr 7,987,545.34

60 164200 Gas stored in pipeline 199,835.99

61 164300 Liquid natural gas storage 591,483.33

62 164900 Gas Strd Undgrd-Current Accrual 825,350.46

63 ** Gas in Underground Storage 9,604,215.12

64 174010 Short term deferred federal income tax -

65 190010 Deferred federal tax asset-Current 7,748,242.07

66 190015 Deferred state tax asset-Current 158,874.85

67 ** Deferred Income Taxes - Short Term 7,907,116.92

68 165020 Prep Insurance -

69 165030 Prep Other Miscell 392,388.93

70 165060 Other Deposits 114,019.39

71 ** Prepayments 506,408.32

72 174100 Other Current Assets -

73 174115 Prepaid income tax - State -

74 184000 OCS Clearing 400,470.05

75 184087 Company Use Clearing 7,568.89

76 186010 3rd Party Billings 2,382,960.83

77 ** Other Current Assets 2,790,999.77

78 *** Total Current Assets (1,957,009.17)

79 187100 Excess Acquisition Costs - GW 107,730,914.06

80 *** Goodwill 107,730,914.06

81 101001 Organization Expense -

82 101002 Franchises & Consents 5,305.45

83 101003 Intangible Plant 87,855.10

84 101010 Gathering 22,500,731.56

Page 3 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

85 101011 Asset Retirement Obligation -

86 101020 Extraction -

87 101030 Storage 3,194,780.27

88 101031 ARO - Underground Storage -

89 101039 Storage-Overlays -

90 101040 Transmission 110,040,656.23

91 101050 Distribution 180,526,954.86

92 101060 Land 175,980.31

93 101061 Structures 2,196,610.54

94 101062 Office Equip/Machines 1,553,513.19

95 101063 Office Furniture 1,756,276.96

96 101064 Computer Equipment 309,220.15

97 101065 Automobiles 5,305,931.74

98 101066 Light Trucks 6,586,036.36

99 101067 Heavy Trucks 31,545.40

100 101069 Trailers & Others 917,509.50

101 101070 Stores Equipment 15,045.38

102 101071 Tools & Shop Equipment 7,887,296.85

103 101072 Lab Equipment -

104 101073 Power Operated Equipment 4,345,179.57

105 101074 Communication Equipment 2,763,118.02

106 101075 Misc. Equipment 53,978.80

107 101076 Other Tangible Equipment -

108 101078 Mobile Commun. Equipment -

109 101083 Other Storage Assets 6,113,460.69

110 101085 Electronic Meas Equip 65,157.33

111 101086 CNG Equipment -

112 101110 Peace Software (0.09)

113 101164 Computer Equipment-3 yr 1,738,152.65

114 101264 Computer Equipment-5 yr 354,985.74

115 104000 Gas Plant Leased to Others -

116 106000 Unclassified Assets in Service -

Page 4 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

117 107000 CWIP 166,264,512.42

118 114000 Gas plant acquisition adjustment 2,123,698.35

119 117010 Gas in underground storage-BBOY 21,053,587.87

120 117020 Gas in Underg Stor Inject -

121 117030 Gas in Underg Stor Withdl -

122 117040 Gas in Underg Stor G Lost -

123 117050 Transfer to/from Current -

124 117200 System Balance Gas -

125 117400 Gas Owed to System Gas -

126 121000 Nonutility Property -

127 107100 CWIP-Transfers to Plant (138,327,897.33)

128 107500 CWIP-Aid in Advance Deposit (224,386.88)

129 107600 CWIP-3rd party billings (13,643,446.64)

130 107999 CWIP-Capitalized Labor/Burden 243,155.65

131 ** Plant 396,014,506.00

132 108000 Retirement While in Progress -

133 108086 Structures & Improvements-Leased Clr -

134 108100 RWIP Salvage (904,120.00)

135 111100 Accum-Organization Exp -

136 111200 Accum-Franchises and Consents (5,305.45)

137 111300 Accum-Intangible Plant (87,855.10)

138 111305 Intangible Plant-Retmts&Dispo-Depreciation Reserve -

139 111350 Accum-Capital Leases -

140 111400 Accum-Misc. Interconnects -

141 115000 Accum provision for gas plant acq adjustment (2,123,698.35)

142 122001 Accum-Non utility -

143 108200 RWIP Cost of Removal 669,665.00

144 108230 Accum-Computer Equip-5yr (82,669.68)

145 108232 Accum-Capital Leases -

146 108240 Accum-Computer Equip-3yr (435,281.33)

147 108250 Accum-Asset Retirement Obligation -

Page 5 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

148 108260 Accum-Transmission (36,890,405.04)

149 108265 Accum-Transmission Op Unit Disposals -

150 108280 Accum-Other Storage Assets (5,868,307.63)

151 108320 Accum-Electronic Meas Equip (167,705.48)

152 108330 Accum-CNG Equipment (5,664.00)

153 108400 Accum-Gathering (21,464,877.01)

154 108499 Accum-Gatherings-Overlays -

155 108500 Accum-Extraction -

156 108505 Accum-Extraction Op Unit Disposals -

157 108600 Accum-Storage (2,177,502.21)

158 108605 Accum-Storage Op Unit Disposals -

159 108700 Accum-GPHFFU-Compressors -

160 108710 Accum-Gas Plt Leased to Others 3,593.37

161 108800 Accum-Distribution (70,049,195.84)

162 108805 Accum-Distribution Op Unit Disposals -

163 108810 Accum-Structures (1,555,850.14)

164 108815 Accum-Structures Op Unit Disposals -

165 108820 Accum-Office Equip/Machines (1,882,624.92)

166 108830 Accum-Office Furniture (1,448,782.13)

167 108835 Accum-Furniture Op Unit Disposals -

168 108840 Accum-Computer Equip (34,882.95)

169 108845 Accum-Computer Equip Op Unit Disposals -

170 108850 Accum-Automobiles (2,003,373.29)

171 108860 Accum-Light Trucks (2,557,771.65)

172 108865 Accum-Light Trucks Op Unit Disposals -

173 108870 Accum-Heavy Trucks -

174 108875 Accum-Heavy Trucks Op Unit Disposals -

175 108880 Accum-Tractor Units Over-The-Road -

176 108890 Accum-Trailers & Others (321,112.61)

177 108895 Accum-Trailers & Oth Op Unit Disposals -

178 108900 Accum-Leasehold Imp 1.73

179 108910 Accum-Land/Land Rights 17.23

Page 6 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

180 108915 Accum-Land/Land Rights Disposals -

181 108930 Accum-Stores Equipment (13,094.75)

182 108940 Accum-Tools & Shop Equipment (2,425,759.69)

183 108950 Accum-Lab Equipment -

184 108960 Accum-Power Operated Equipment (52,272.49)

185 108965 Accum-Power Equip Op Unit Disposals -

186 108970 Accum-Communication Equipment (1,445,972.90)

187 108980 Accum-Misc. Equipment (15,881.61)

188 108990 Accum-Other Tangible Equipment -

189 108996 Accum-Depreciation Accruals (11,250.26)

190 108998 Accum-Overlays -

191 ** Accumulated DD&A (153,357,939.18)

192 *** Total Property, Plant and Equipmen 242,656,566.82

193 191010 Deferral collections 6,181,341.57

194 192010 Unrec Increm Gas Csts-Add 1,492,165.81

195 ** Deferred Gas Cost 7,673,507.38

196 182000 Unrecovered plant & regulatory costs 303,599.32

197 182060 Rate Cast Costs-Subject to commission approval 13,719.53

198 182100 DSM Regulatory Asset (1,786,508.24)

199 186030 Regulatory Asset Unrealized MTM 585,141.42

200 186050 Other Def Debits 126,782.60

201 183200 Other Regulatory Assets -

202 183210 Other preliminary survey & investigation charges 55,063.43

203 ** Regulatory Assets (702,201.94)

204 186040 Oth Def Debits MTM Val -

205 ** Fair Value of Derivatives - Long T -

206 190020 Deferred tax asset-Long term 7,970,963.86

Page 7 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

207 ** Deferred Income Taxes - Long Term 7,970,963.86

208 *** Total Deferred Charges and Other 14,942,269.30

209 **** TOTAL ASSETS 363,372,741.01

210 232030 Accruals-Other (911,145.64)

211 232040 Expense Accrual (307,443.27)

212 232050 CIS Refund Clearing Account (6,942.15)

213 232110 Gas Purchase Accrual (3,722,574.31)

214 232120 Gas Purchase Payable 50,797.28

215 232210 AP Other -

216 232215 Customer Donations Payable (143.92)

217 232240 Accounts Payable-Invoice Accr (2,054,721.61)

218 232245 AP-Gas Purch Vendors (15,102.79)

219 235020 P-Card Processing (37,426.81)

220 242040 Unclaimed Cks-Cust Refund -

221 242045 Unclaimed Cks-AP Disbursement -

222 232900 GR/IR Clearing 13,726.44

223 ** Trade Accounts Payable (6,990,976.78)

224 237010 Int Acc Meter Deposits (15,000.00)

225 237020 Accrued Interest Payable -

226 235027 Accrued interest on custr deposit-SAP billing sys (1,797.26)

227 237022 Unrecognized interest payable (8,117.00)

228 ** Accrued Interest (24,914.26)

229 236010 Federal Income Tax Payable (8,741,187.60)

230 236015 State Income Tax Payable (442,542.08)

231 236018 Uncertain tax positions (1,183,549.00)

232 236050 Severence Tax (30.84)

Page 8 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

233 236060 State Use Tax -

234 236070 Property Taxes Charges (2,599,049.17)

235 ** Accrued Taxes (12,966,358.69)

236 245010 MTM Derivative Valuation-Short Term (585,141.42)

237 ** Fair Value of Derivatives - ST (585,141.42)

238 254010 Deferred Tax Liablity-Current (50,445.44)

239 283010 Deferred Federal Tax Liability - Current (2,334,458.08)

240 ** Deferred Income Taxes - ST Liabili (2,384,903.52)

241 235010 Customer Deposits -

242 235017 Customer deposits-SAP billing system (5,708,893.36)

243 ** Customer Deposits (5,708,893.36)

244 241030 CIS Sales Tax (3,306.07)

245 241037 CIS Sales Tax (400,287.51)

246 241040 Local Franchise Taxes (35,355.30)

247 241047 Local Franchise Tax (152,930.69)

248 242077 Defer Paybl-HomeServ (213,811.58)

249 253010 Other Deposits (51,100.00)

250 252100 CIAC-Short Term (12,430.21)

251 ** Other Current Liabilities (869,221.36)

252 *** Total Current Liabilities (29,530,409.39)

253 252010 Customer Adv for Construct (5,372,361.51)

254 *** Customer Advances from Constructio (5,372,361.51)

255 254020 Deferred Tax Liability-Long Term -

256 255010 Deferred tax credits (58,499.48)

257 255020 Deferred income tax 881,821.31

Page 9 of 10


SCHEDULE: E-1.2


Line Account



Balance Sheet

September 30, 2014

UNAUDITED

258 283020 Deferred Federal Tax Liability - Long Term (36,322,059.27)

259 283025 Def St Tax Liab-LT -

260 *** Deferred Income Taxes - LT Liabili (35,498,737.44)

261 **** Total Liabilities (70,401,508.34)

262 312000 Members Capital -

263 ** Member's Capital -

264 311010 Misc Pd in Cap (13,052,464.00)

265 311020 Additional Paid in Capital (247,741,608.53)

266 311030 Common Stock -

267 ** Common Stock (260,794,072.53)

268 Net Income (Loss) (8,479,220.25)

269 390000 Retained Earnings (23,697,939.89)

270 ** Retained Earnings (32,177,160.14)

271 *** Member's Capital (292,971,232.67)

272 **** Total Member's Capital (292,971,232.67)

273 ***** TOTAL LIABILITIES AND MEMBER'S CAPITAL (363,372,741.01)

Supporting Schedule: Recap Schedule:

(a) E-17 (A) B-3, F-1.2-1048

Page 10 of 10


SCHEDULE E-2

Title: Income Statement - SGA

SourceGas Arkansas Inc

Income Statement

Six Months Ended September 30, 2014

UNAUDITED

Description Amount (a)

(1) (2)

1 Operating Revenues

2 Natural Gas Sales 37,031,111$ 3 Transportation And Storage 3,362,5324 Other Operating Revenues 1,445,5315 Total Operating Revenues 41,839,174

6 Gas Purchases - Other Costs of Sales 18,592,057$

7 Gross Margin 23,247,117

8 Operating Expenses

9 Operations and Maintenance 12,940,425$ 10 General and Administrative 7,718,51511 Depr, Depl, and Amort 5,266,41912 Taxes Other Than Income 1,087,03513 Total Operating Expenses 27,012,394

14 Operating Income (3,765,277)$

15 Other Income and (Expenses)

16 Interest Income 58,844$ 17 Interest Exp and Other Financing Cost 265,537 18 Other, Net 138,589 19 Total Other Income (Expenses) 462,970

20 Income (Loss) Before Taxes (3,302,307)

21 Total Income Tax Benefit (Provision) 3,656,360

22 Net Income (Loss) 354,053$

Supporting Schedules:(a) E-17Recap SchedulesnoneNoteAmounts may not agree with other schedules or foot due to rounding.

Line

No

Page 1 of 1


SOURCEGAS ARKANSAS Schedule E-3

Test Year: Partially Projected Test Year ended March 31, 2015 Title: Other Income and Deductions

Docket No. 15-011-U

Explanation: Schedule showing test year and pro forma other income and deductions, interest charges and extraordinary items. Amount reflected in the financial statements

for the historical portion of the test year. If the test year is entirely historical, column 1 shall show the amount reflected in the financial statements for the test year.

(1) (2) (3) (4) (5)

Line No. Description

Account

Number

Actual Amount per

Financial

Statements for 6

months ending

09/30/2014

Projected

Activity for 6

Months Ending

03/31/2015

Total Test

Year

Pro Forma

Adjustments

(a)

Pro Forma

year

1 Other Income

2 Revenues from merchandising, jobbing and contract work. 4150 440,223 484,437 924,661 924,661

3 Costs and expenses of merchandising, jobbing and contract work. 4160 (483,922) (375,655) (859,577) (859,577)

4 Expenses of nonutility operations. 4171 - - - -

5 Miscellaneous nonoperating income. 4210 39,572 - 39,572 39,572

6 Gain on disposition of property. 4211 - - - -

7 Total Other Income (4,127) 108,782 104,655 - 104,655

8 Other Deductions

9 Loss on disposition of property. 4212 (2,645) - (2,645) (2,645)

10 Donations. 4261 (42,864) (37,069) (79,933) (79,933)

11 Penalties. 4263 - - - -

12 Expenditures for certain civic, political and related activities. 4264 (28,278) (3,599) (31,877) (31,877)

13 Other deductions. 4265 (135) (8) (143) (143)

14 Total Other Deductions (73,922) (40,677) (114,599) - (114,599)

15 Total Other Income & Deductions (78,049) 68,106 (9,943) - (9,943)

16 Interest Expense (Income)

17 Interest on long-term debt. 4270 - - - -

18 Amortization of debt discount and expense. 4280 - - - -

19 Amortization of loss on reacquired debt. 4281 - - - -

20 Interest on debt to associated companies. 4300 159,106 - 159,106 8,046,493 8,205,600

21 Other interest expense. 4310 (100,458) - (100,458) (100,458)

22 Interest and dividend income. 4190 58,844 2,000 60,844 60,844

23 Allowance for other funds used during construction. 4191 101,662 210,209 311,871 311,871

24 Allowance for borrowed funds used during construction—Credit. 4320 (324,186) (488,769) (812,955) (812,955)

25 Total Interest Expense (Income) (105,031) (276,560) (381,591) 8,046,493 7,664,902

26 Income Before Income Taxes 26,982 344,666 371,648 (8,046,493) (7,674,845)

27 Provision For Income Taxes - Non-Operating

28 Income taxes, other income and deductions. 4092 - - - -

29 Provision for deferred income taxes, other income and deductions. 4102 - - - -

30 Investment tax credit adjustments, nonutility operations. 4115 - - - -

31 Total Provision For Income Taxes - Non-Operating - - - - -

32 Net Income Non Operating 26,982 344,666 371,648 (8,046,493) (7,674,845)

Supporting Schedules Recap Schedules

(a) E-4 As needed

Page 1 of 1



Test Year: Partially Projected Test Year ended March 31, 2015 Title: Adjustments to Other

Docket No. 15-011-U Income and Deductions

Explanation: Schedule showing pro forma adjustments and reclassifications affecting test year other income and deductions

(1) (2) (3) (4) (5) (6)

Line No. Account Description

Account

Number Adjustment Number Adjustment Description

Total

Company

Adjustment

(A)

1 Other Income

2 Revenues from merchandising, jobbing and contract work. 4150

3 Costs and expenses of merchandising, jobbing and contract work. 4160

4 Expenses of nonutility operations. 4171

5 Miscellaneous nonoperating income. 4210

6 Gain on disposition of property. 4211

7 Total Other Income 0

8 Other Deductions

9 Loss on disposition of property. 4212

10 Donations. 4261

11 Penalties. 4263

12 Expenditures for certain civic, political and related activities. 4264

13 Other deductions. 4265

14 Total Other Deductions 0

15 Total Other Income & Deductions

16 Interest Expense (Income)

17 Interest on long-term debt. 4270

18 Amortization of debt discount and expense. 4280

19 Amortization of loss on reacquired debt. 4281

20 Interest on debt to associated companies. 4300 IS-18 Interest Synchronization 8,046,493

21 Other interest expense. 4310

22 Interest and dividend income. 4190

23 Allowance for other funds used during construction. 4191

24 Allowance for borrowed funds used during construction—Credit. 4320

25 Total Interest Expense (Income) 0

26 Income Before Income Taxes

27 Provision For Income Taxes - Non-Operating

28 Income taxes, other income and deductions. 4092

29 Provision for deferred income taxes, other income and deductions. 4102

30 Investment tax credit adjustments, nonutility operations. 4115

31 Total Provision For Income Taxes - Non-Operating

32 Net Income Non Operating


As Needed (A) E-3

Page 1 of 1


Schedule E-5

Title: Audited Financial Statements

Docket No. 15-011-U


SOURCEGAS HOLDINGS LLC

CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 and 2013

AND REPORT OF INDEPENDENT AUDITORS


KPMG LLP Suite 800 1225 17th Street Denver, CO 80202-5598

Independent Auditors' Report

The Board of Directors SourceGas Holdings LLC:

Report on the Financial Statements

We have audited the accompanying consolidated financial statements of Source Gas Holdings LLC and its subsidiaries, which comprise the consolidated balance sheets as of December 31, 2014 and 2013, and the related consolidated statements of income, comprehensive income, equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly in all material respects, the financial position of SourceGas Holdings LLC and its subsidiaries as of December 31, 2014 and 2013, and the results of their operations and their cash flows for the years then ended in accordance with U.S. generally accepted accounting principles.

KtPtid(c. La) Denver, Colorado March 26, 2015

KPMG L.L. s a De/aware Limited liability partnership, the US, member ffrrn of KPM(I ifhtemational Cooperative ("KPMS IntometIonar), a Swiss entity.


SOURCEGAS HOLDINGS LLC CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2014 and 2013 (In thousands)

ASSETS 2014 2013 Current assets: Cash $ 3,806 $ 5,117 Trade accounts receivable (less allowance for doubtful accounts

of $2,122 and $1,968, respectively) 103,062 100,360 Gas in underground storage 15,686 13,323 Regulatory assets 16,885 7,198 Inventories 6,423 5,916 Deferred income taxes, net 8,948 5,618 Prepayments 4,321 4,684 Other current assets 6,196 4,207

Total current assets 165,327 146,423

Property, plant and equipment, net 840,189 753,796 Goodwill 384,229 385,392 Regulatory assets 28,639 21,174 Other assets 41435 4,204 Total assets $ 1,422,819 $ 1,310,989

LIABILITIES AND EQUITY Current liabilities: Trade accounts payable 68,959 65,371 Interest accrued 6,221 5,496 Taxes accrued 4,745 9,800 Regulatory liabilities 5,010 12,024 Derivative instruments 13,213 6,336 Customer deposits 12,372 12,118 Deferred revenue 5,780 4,721 Other 23,026 18,923

Total current liabilities 139,326 134,789

Derivative instruments 3,651 5,698 Deferred income taxes, net 44,012 33,810 Other liabilities 39,656 24,506 Long-term debt, net 858,869 770,166 Total liabilities 1,085,514 968,969

Equity: Members' capital 345,458 351,596 Accumulated other comprehensive loss (8,153) (9,576)

Total equity 337,305 342,020

Total liabilities and equity 1,422,819 $ 1,310,989

See accompanying notes to consolidated financial statements. 2


SOURCEGAS HOLDINGS LLC CONSOLIDATED STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2014 and 2013

Operating revenues:

(In thousands) 2014 2013

Regulated natural gas sales $ 300,663 $ 277,410 Regulated transportation and storage 88,821 94,041 Other regulated operating revenues 5,575 6,825 Unregulated and other revenues 97,069 92,586

Total operating revenues 492,128 470,862

Operating costs and expenses: Purchases and other costs of sales 252,940 229,014 Operation and maintenance 71,297 69,390 General and administrative 50,641 47,753 Depreciation and amortization 41,003 38,481 Taxes, other than income taxes 7,694 7,436

Total operating costs and expenses 423,575 392,074

Operating income 68,553 78,788

Other income (expense): Interest income 386 358 Interest expense and other financing costs (32,511) (34,248) Other, net 1,375 409

Total other income (expense), net (30,750) (33,481)

Income before income taxes 37,803 45,307

Income tax provision (2,941) (5,383)

Net income 34,862 39,924



SOURCEGAS HOLDINGS LLC CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

YEARS ENDED DECEMBER 31, 2014 and 2013


Net income 34,862 $ 39,924

Other comprehensive income (loss): Derivative instiuments designated as cash flow hedges:

Unrealized losses on commodity derivatives, net of tax of $258 and $152, respectively (395) (232)

Reclassification of net realized (gains) losses on commodity derivatives into purchases and other costs of sales, net of tax of $480 and $(301), respectively (733) 461

Reclassification of net realized losses (gains) on commodity derivatives into unregulated revenues, net of tax of tax of $(38) and $3, respectively 57 (4)

Unrealized (losses) gains on interest rate swaps (2,130) 594 Reclassification of net realized losses on interest rate

swaps into net income 4,624 7,227

Other comprehensive income (loss) 1,423 8,046

Comprehensive income 36,285 $ 47,970



SOURCEGAS HOLDINGS LLC CONSOLIDATED STATEMENTS OF EQUITY YEARS ENDED DECEMBER 31, 2014 and 2013

(In thousands)

Class A Member

Class B Members

Member? Capital Total

Accumulated Other

Comprehensive Loss Total

Balance, December 31, 2012 $ 170,336 $ 170,336 $ 340,672 $ (17,622) $ 323,050

Comprehensive income 19,962 19,962 39,924 8,046 47,970

Contributions from members 3,500 3,500 7,000 7,000 Distributions to members (18,000) (18,000) (36,000) (36,000)


Comprehensive income $ 17,431 $ 17,431 $ 34,862 $ 1,423 $ 36,285

Distributions to members (20,500) (20,500) (41,000) (41,000)




SOURCEGAS HOLDINGS LLC CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2014 and 2013

Cash flows from operating activities:


Net income $ 34,862 $ 39,924 Adjustments to reconcile net income to net cash

provided by (used in) operating activities: Depreciation and amortization 41,003 38,481 Deferred income taxes, net 9,411 806 Unrealized derivative losses 3,402 239 Other adjustments 4,131 4,284 Changes in operating assets and liabilities:

Trade accounts receivable (5,176) (19,565) Gas in underground storage (2,567) (1,618) Regulatory assets and liabilities (14,182) 3,478 Other assets (1,204) 1,004 Trade accounts payable (177) 12,039 Accrued expenses and other liabilities (961) (3,653)

Net cash provided by operating activities 68,542 75,419

Cash flows for investing activities: Capital expenditures (121,657) (101,817) Other, net 5,219 1,062 Net cash used in investing activities (116,438) (100,755)

Cash flows from financing activities: Proceeds from refinance of term loan 80,000 Payments on term loans (70,000) (80,000) Net borrowings on revolving credit facility 43,600 58,300 Proceeds from long-term debt 115,000 Payment of debt issuance costs (1,015) (390) Contributions from members 7,000 Distributions to members (41,000) (36,000) Net cash provided by financing activities 46,585 28,910

Net (decrease) increase in cash (1,311) 3,574 Cash at beginning of year 5,117 1,543 Cash at end of year $ 3,806 $ 5,117

Supplemental cash flow information: Cash paid for interest $ 31,882 $ 34,498 Cash paid for income taxes, net 428 $ 6,762 Capital expenditures included in trade accounts payable $ 11,225 $ 7,460



SourceGas Holdings LLC Notes to Consolidated Financial Statements Years Ended December 31, 2014 and 2013

1. Organization and Business

SourceGas Holdings LLC ("SourceGas Holdings") and its wholly owned subsidiary, SourceGas LLC, were formed as Delaware limited liability companies in September 2006, As used herein, the terms "the Company" and "SourceGas" refer to SourceGas Holdings and its consolidated subsidiaries, collectively.

SourceGas is a natural gas utility company providing distribution, transportation, storage and sales to a diverse mix of customers in the Rocky Mountains and Midwest United States. The Company's primary business is the operation of regulated natural gas local distribution companies located in Arkansas, Colorado, Nebraska and Wyoming. The Company is also engaged in the regulated transportation of natural gas for third parties through its intrastate pipeline systems. In addition to its regulated activities, the Company (i) provides unbundled natural gas sales in Nebraska and Wyoming and (ii) sells, installs and services appliances and equipment. The Company operates primarily through the four subsidiaries of SourceGas LLC as described below.

SourceGas Distribution LLC ("SGD"). SGD is a regulated public utility consisting of retail natural gas distribution operations that serves approximately 263,000 customers in Colorado, Nebraska and Wyoming. SOD also sells appliances and heating equipment and provides associated repair services and appliance protection plans.

SourceGas Arkansas ("SGA"). SGA is a regulated public utility consisting of retail natural gas distribution operations that serves approximately 161,000 customers in Arkansas. SGA also sells appliances and heating equipment and provides associated repair services and appliance protection plans.

Rocky Mountain Natural Gas LLC ("RMNG'). RMNG is a regulated public utility that provides regulated transmission and wholesale natural gas service to SOD at town border stations in western Colorado and also provides intrastate transportation services for natural gas producers, shippers and industrial customers. RMNG generates additional revenues from the processing and sale of natural gas liquids.

SourceGas Energy Services Co. ("SGES"). SGES is an unregulated natural gas marketer providing retail distribution customers in Nebraska and Wyoming with unbundled natural gas commodity offerings under the regulatory-approved Choice Gas program.

2. Summary of Significant Accounting Policies

Principles of Consolidation

These consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America ("GAAP") and include the accounts of SourceGas Holdings and its subsidiaries, all of which are wholly owned. All material intercompany transactions have been eliminated.

Use of Estimates

The preparation of these financial statements in conformity with GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Estimates are based on historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. These estimates

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Sour ceGas Holdings LLC Notes to Consolidated Financial Statements Years Ended December 31, 2014 and 2013

may involve complex situations requiring a high degree of judginent either in the application and interpretation of existing literature or in the development of estimates that impact the financial statements. The most significant estimates relate to the accounting for regulatory infrastructure program accruals, uncollectible accounts and other allowances for contingent losses, valuation of goodwill and intangible assets, retirement plan benefit obligations, derivative and hedging activities and provisions for income taxes. SourceGas evaluates its estimates on an ongoing basis and actual results could differ from estimates.

Effects of Regulation

SourceGas' natural gas utility operations are subject to regulation with respect to rates, service, maintenance of accounting records, pipeline integrity and various other matters by the respective regulatory authorities in the states in which the Company operates. The Company's accounting policies reflect the financial effects of the ratemaking and accounting practices and policies of those regulatory authorities, where appropriate. As a result, SourceGas recognizes certain costs as regulatory assets that would otherwise be charged to expense and recognizes certain proceeds as regulatory liabilities that would otherwise be recorded as revenue. The Company records regulatory assets when it is probable that costs will be recovered through rates charged to customers and records regulatory liabilities when it is probable that credits will be provided to customers as a result of the ratemaking process.

Revenue Recognition

Revenue from Regulated Operations. Regulated retail natural gas distribution revenues, derived primarily from the sale and transportation of natural gas, are recognized when gas is delivered to and received by the customer. SourceGas bills customers of its regulated retail natural gas distribution businesses on a monthly billing cycle basis; however, the billing cycle periods for certain classes of customers do not necessarily coincide with accounting periods used for financial reporting purposes. The Company estimates and accrues revenues applicable to gas delivered to customers, but not yet billed. Estimated unbilled revenues were $58.6 million and $52.4 million at December 31, 2014 and 2013, respectively. Payments received from customers who participate in budget billing, whose balance represents the amount paid in excess of gas delivered, are included in deferred revenue.

SoureeGas' revenues for its regulated transmission operations are recognized in the period in which actual volumes are transported. The Company also provides various types of natural gas transportation services to its customers in which the natural gas remains the property of these customers at all times. The customer pays a two-part rate that includes a fixed fee and a per-unit rate for volumes actually transported. The fixed-fee component of the overall rate is recognized as revenue ratably over the contract period. The per-unit charge is recognized as revenue when the volumes are transported.

Revenue from Unregulated Operations. Revenue from unregulated natural gas marketing operations is recognized when gas is delivered to the customer. The Company also offers a pricing option known as WinterGuard® under which the customer pays a fixed amount per month over a one- or two-year contract period from June to May for the customer's gas consumption during the contract period. The total contract fee is recognized as revenue over the contract period based on the delivered portion of the customer's total estimated consumption. Future consumption is estimated based on the customer's historical gas consumption and normalized weather patterns. Amounts billed to those customers in excess of revenue recognized are recorded as deferred revenue. In January 2015, SGES acquired new Choice Gas Program customers in Nebraska and Wyoming, which increased its customer base by approximately 9,500.

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In both regulated and unregulated operations, SourceGas bills and collects from its customers certain taxes based on revenues that are imposed by governmental authorities in the jurisdictions in which the Company operates. SourceGas records revenues net of such taxes.

Trade Accounts Receivable and Allowance for Doubtful Accounts

Trade accounts receivable arise primarily from natural gas sales to residential, commercial, industrial and other customers. Merchandise loans with maturities of less than one year relating to the sales of appliances and heating equipment are included in the trade accounts receivable balance. These receivables are stated on the consolidated balance sheets net of a $2.1 million and $2.0 million allowance for doubtful accounts at December 31, 2014 and 2013, respectively. The allowance for doubtful accounts reflects the Company's estimate of probable losses in its receivable balance determined on the basis of historical experience, specific allowances for high credit risk accounts and other currently available evidence. When specific accounts are determined to be uncollectible, the allowance and receivable are relieved.

Gas in Underground Storage

The Company uses underground gas storage facilities to help manage the seasonality of its business and to optimize the prices for which gas is purchased. SourceGas' natural gas inventories for unregulated operations are generally carried at the lower of cost or market value using the weighted average cost method. The Company's natural gas inventories for regulated utility operations are generally stated at the lower of average cost or net realizable value. The regulatory treatment of utility gas inventories provides for cost recovery in customer rates.

Property, Plant and Equipment

Property, plant and equipment consist of the following (in thousands):

Property, plant and equipment;

December 31, 2014 2013

Natural gas distribution $ 721,797 678,395 Natural gas transmission 288,686 255,523 Other property, plant and equipment in service 353,543 285,269 Construction work in progress 57,218 84,684

Total property, plant and equipment 1,421,244 1,303,871

Less accumulated depreciation and amortization (581,055) (550,075)

Property, plant and equipment, net $ 840,189 $ 753,796

Property, plant and equipment are stated at original cost, net of contributions in aid of construction. For constructed plant, original cost includes indirect costs from shared resource activities, allowance for funds used during construction ("AFUDC") and other costs that clearly relate to plant construction. AFUDC represents the estimated cost of funds used to finance the construction of major projects and is capitalized when the completed projects are placed in service. Interest expense of $1.4 million and $1.1 million was capitalized in the years ended December 31, 2014 and 2013, respectively.

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Expenditures that increase capacity, improve efficiency or extend service lives are capitalized. Repairs and maintenance costs are expensed as incurred. The original cost of retirements of depreciable regulated property, plant and equipment, plus the cost of removal, less salvage, is recorded in accumulated depreciation with no effect on current period earnings. Gains or losses are recognized upon retirement of unregulated and regulated property, plant and equipment constituting an operating unit or system when sold or abandoned.

Regulated plant depreciation is computed on the straight-line remaining life method at composite rates considered sufficient to amortize costs over estimated service lives. Depreciation rates include components that compensate for nonlegal costs of removal (net of salvage value), and retirements, as approved by the appropriate regulatory agency. The composite weighted average depreciation rates were 3.49 percent and 2.98 percent for the years ended December 31, 2014 and 2013, respectively. Depreciation on unregulated property, plant and equipment is generally computed on the straight-line method based upon estimated service lives ranging from 3 to 52 years.

Asset Retirement Obligations

The Company records a liability at fair value for an asset retirement obligation ("ARO") and corresponding accretion expense when the legal obligation to retire the asset has been incurred with an offsetting increase to the carrying value of the related asset. SourceGas has recorded an ARO in other liabilities of $0.3 million as of December 31, 2014 and 2013.

Impairment of Long-lived Assets

SourceGas reviews the carrying values of its long-lived assets whenever events or changes in circumstances indicate that such carrying values may not be recoverable. For any assets with carrying values that are determined to be unrecoverable, the Company records an impairment charge to write down the carrying amount of the asset to its estimated fair value. SourceGas has not recorded any material asset impairments for the years ended December 31, 2014 and 2013.

Goodwill and Intangible Assets

Goodwill is assigned to reporting units as of the date of the related business combination. SourceGas' reporting units include SOD, SGA, RMNG and SGES. In accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC') 350 Intangibles — Goodwill and Other, goodwill and other intangible assets with indefinite lives, such as trademarks and trade names, are reviewed for impairment annually during the fourth fiscal quarter and whenever an event or a change in circumstances indicates that impairment may have occurred. This standard provides companies the option to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount prior to performing the two-step goodwill impairment test. If this is the case, the two-step goodwill impairment test is required. The Company's reporting units' fair value exceeded their carrying value, therefore, only step one of the analysis was performed. An impairment loss is recorded when the canying amount of goodwill and other intangibles exceeds their fair value. No impairments were recorded for the years ended December 31, 2014 and 2013.

During 2014, the Company corrected immaterial errors related to the accounting of the 2007 acquisition of SourceGas. The acquisition related adjustments reduced cushion gas valued at $1.0 million and $0.2 million of land, which was originally excluded. These prior period errors are not considered material to previously issued consolidated financial statements; therefore, no retrospective adjustments were made. The Company has corrected these errors in its accompanying

10



consolidated balance sheet as of December 31, 2014 to increase gas in underground storage of $1.0 million and land of $0.2 million, with a decrease to goodwill by $1.2 million.

No adjustments were required to be made to the accompanying consolidated statements of income, equity, comprehensive income and cash flows for the year ended December 31, 2014. The Company evaluated the annual impairment testing performed from 2008 through 2013 and determined that this decrease in goodwill would not have changed the results of the impairment testing for those years.

Derivative Instruments

SourceGas utilizes derivative instruments for the purpose of mitigating risks resulting from changes in interest rates, energy commodity prices and volumetric load variances. The objectives and strategies for using derivatives have been tailored to the Company's regulated and unregulated businesses.

SourceGas records all derivative instruments at fair value in the consolidated balance sheets as either an asset or liability unless they qualify for certain exceptions, including the normal purchases and normal sales exception. Changes in a derivative's fair value are ultimately recognized in earnings. The timing of when the changes in fair value are recorded in earnings depends on whether the derivative has been designated and qualifies as part of a hedging relationship or if authoritative guidance for rate-regulated entities allows an alternative accounting treatment. Changes in fair value for derivatives that do not meet one of these criteria are recognized in earnings as they occur.

Note 7 describes SourceGas' use of derivative instruments and the related effect on its consolidated financial statements.

Fair Value of Financial Instruments

Certain assets and liabilities are recognized or disclosed at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP established a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. These levels are as follows:

• Level 1 — Quoted prices in active markets for identical assets or liabilities • Level 2— Pricing inputs other than quoted prices included within Level 1, which are either

directly or indirectly observable for the asset or liability as of the reporting date. These inputs are derived principally from, or corroborated by, observable market data.

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• Level 3 — Pricing based upon inputs that are generally unobservable, based on the best information available and reflect management's assumptions on how market participants would price the asset or liability.

The Company's financial instruments consist of cash, accounts receivable, accounts payable, long-term debt and derivative instruments. Except for the Senior Notes, the fair values of SourceGas' financial instruments approximate their respective carrying amounts in the consolidated balance sheets. As a result of changes in market interest rates and other factors, the fair value of the Company's fixed-rate Senior Notes was approximately $351.0 million and $362.4 million compared with a net carrying amount of approximately $324.8 million and $324.7 million as of December 31, 2014 and 2013, respectively. SourceGas determined the fair value of the Senior Notes based on the mid-range market price as determined by the bond dealer, which is based on significant other observable inputs within Level 2 of the fair value hierarchy.

See Note 7 for fair value measurements of the Company's derivative instruments.

Income Taxes

SourceGas' operations are conducted in the United States through limited liability companies and corporations. The Company is treated as a partnership for federal and state income tax purposes, with each partner taxed separately on its allocated share of the Company's taxable income. Accordingly, the accompanying consolidated financial statements do not include a provision or liability for federal income taxes except for the Company's corporate subsidiaries that are subject to federal or state income taxes. SourceGas accounts for these income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that the change is enacted. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above are reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties payable to the taxing authorities.

The Company records interest related to unrecognized tax benefits in interest expense and penalties in general and administrative expenses.

See Note 8 for income tax disclosures and the tax effects of temporary differences that impact deferred tax assets and liabilities,

Concentration of Credit Risk

Credit risk is the risk of financial loss to the Company if a customer fails to perform its contractual obligations. SourceGas engages in transactions for the purchase and sale of products and services with companies in the natural gas industry and with industrial, commercial and residential natural gas

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consumers. These transactions principally occur in the Rocky Mountain and Midwest regions of the United States, SourceGas believes that this geographic concentration does not contribute significantly to its overall exposure to credit risk. Credit risk associated with trade accounts receivable is mitigated by the large number of individual customers and the diversity in the Company's customer base.

SourceGas also has credit risk exposure to counterparties with whom the Company has open derivative instruments in asset positions. The Company's over-the-counter financial commodity derivatives are with a number of counterparties each of which has an investment-grade credit rating. SourceGas' physical commodity derivatives with nonrated counterparties are reviewed in accordance with the Company's credit risk policy. SourceGas enters into interest swaps only with counterparties whose debt securities are rated investment-grade by the major rating agencies, and the Company actively monitors the counterparties' credit ratings. Based on the external credit rating and internal credit review of the counterparties, SourceGas believes the risk of default is remote.

Reclassification

Certain amounts from prior periods have been reclassified and revised to conform to the current-period presentation. The reclassifications and revisions had no material impact on prior-period balances.

New Accounting Standards

Recent Accounting Pronouncements

In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires entities to recognize revenue depicting the transfer of goods or services to customers at amounts expected to be entitled to in exchange for those goods or services. The standard provides a five-step approach to revenue recognition: (1) identify the contract(s) with the customer; (2) identify the separate performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to separate performance obligations; (5) recognize revenue when (or as) each performance obligation is satisfied. The new requirements are effective for nonpublic companies beginning January 1, 2018. Early adoption is not permitted. SourceGas is currently assessing the impact of this standard on its financial statements and disclosures.

There were no other new significant accounting standards applicable to the Company that have been issued but not yet adopted by the Company as of December 31, 2014 and through the issuance of these financial statements.

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3. Regulatory Matters

Regulatory Assets and Liabilities

The following regulatory assets and liabilities are reflected in the consolidated balance sheets (in thousands):

Regulatory Assets;

December 31, 2014 2013

Purchased gas costs $ 21,876 $ 16,527 Unrealized losses on derivative instruments 2,591 1,263 Pension plan 14,248 4,885 Postretirement medical plan 4,397 2,930 Rate Regulation and application costs 877 1,140 Other 1,535 1,627 Total regulatory assets 45,524 28,372 Less amount included in current assets (16,885) (7,198) Regulatory assets, noncurrent $ 28,639 $ 21,174

Regulatory Liabilities: Purchased gas costs 1,457 $ 10 ,337 Recoverable Demand Side Management expenses 2,273 921

Unrealized losses on derivative instruments 820 259 Other 1,262 507

Total regulatory liabilities 5,812 12,024

Less amount included in current liabilities (5,010) (12,024) Regulatory liabilities, non-current 802

SourceGas defers purchased gas costs that otherwise would be charged to expense in accordance with gas cost adjustment mechanisms set forth in filings approved by the public utility commissions. The Company is permitted to recover such costs through rates charged to customers. The Company records an asset when purchased gas costs cumulatively exceed related billings and records a liability when billings cumulatively exceed related costs.

At December 31, 2014 and December 31, 2013, purchased gas costs in regulatory assets include $13.1 million and $16.5 million, respectively, in unrecovered gas costs related to the Litigated Settlement Special Rate Surcharge approved by the Colorado Public Utilities Commission ("CP1JC"). RMNG is authorized to recover these amounts from customers through rate surcharges before November 1, 2017. Other purchased gas costs included in regulatory assets and regulatory liabilities are being recovered or refunded in rates, or are deferred pending regulatory review and approval. Generally, the applicable gas cost adjustment mechanisms provide for recovery or refund of deferred purchased gas costs over a 12-month period following the approval of a filing with the state public utility commissions with respect to such costs.

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The following table presents the purchased gas costs by state in an under or (over) collected gas position:

December 31, 2014 2013

Arkansas 4,673 $ (5,773) Colorado 3,253 (1,745) Nebraska (1,457) (541) Wyoming 900 (1,154) RMNG I (1,124)

Total purchased gas cost, net $ 7,369 $ (10,337)

Excludes the Litigated Settlement Special Rate Surcharge discussed above.

At December 31, 2014 and 2013, regulatory assets also include (i) unamortized costs incurred in connection with various regulatory applications that the Company is permitted to amortize and recover in its rates, (ii) unrealized gains and losses on derivative instruments that are used to mitigate the volatility in purchased gas costs for regulated utility customers and (iii) uncollectible customer accounts that the Company is permitted to recover in its rates. As discussed further in Note 6, SourceGas also has recorded regulatory assets for actuarial losses that have not yet been recognized in periodic benefit cost for the Company's pension and other postretirement benefit plans. The amounts recorded as regulatory assets at December 31, 2014 and 2013 are not earning a rate of return.

Rate Filings and Other Matters

Source Gs Arkansas Inc.

On August 1, 2013, SGA filed an "Act 310" Surcharge with the Arkansas Public Service Commission ("AP SC"). The purpose of the surcharge is to recover expenditures that SGA has reasonably incurred as a direct result of legislative or regulatory requirements relating to the protection of the public health, safety or the environment. The surcharge, which was projected to recover annual expenses of approximately $1.4 million through revenues, became effective upon filing. On January 14, 2014, an Administrative Law Judge issued an order approving SGA's Act 310 Surcharge. That order became the final order of the APSC on February 13, 2014. Between August 1, 2013 and early July 2014, when SGA stopped billing its customers under its Act 310 Surcharge (see below), SGA recovered approximately $1.6 million under that surcharge.

On September 9, 2013, SGA made a general rate case filing with the APSC, seeking approval of revised rates, which would increase annual revenues by approximately $18.7 million. After filing all of their testimony, the parties to the rate case reached a settlement agreement which increased SGA's annual revenues by approximately $13.8 million, reflecting a 9.30 percent return on equity. On July 7, 2014, the APSC approved that settlement agreement and the Company began billing its customers and recognizing revenues on that date. The increased rates provided SGA with, among other things, recovery of expenditures, which it had been recovering under its Act 310 Surcharge. Therefore, SGA stopped billing customers under that surcharge when the rates went into effect.

The settlement agreement approved by the APSC also provided SGA with two new riders: The Main Replacement Program Rider ("MRP Rider"); and the At-Risk Meter Relocation Program Rider ("ARMRP Rider"). Through the MRP Rider, SGA will recover the costs of replacing bare steel mains, coated steel mains that are not catholically protected and mains that are the subject of an

15



advisory issued by a federal or state agency and which SGA has determined to be in unsatisfactory condition. Through the ARMRP Rider, SGA will recover the costs of relocating meters susceptible to being struck by a motor vehicle. As of December 31, 2014 through the issuance of these financial statements, it is not possible to determine how much SGA will recover under these two riders.

On January 20, 2015, SGA filed a notice with the APSC of SGA's intent to make a general rate case filing no sooner than 60 days and no later than 90 days from the date of the notice. SGA is currently preparing that rate case filing.

SourceGas Distribution LLC

On July 23, 2012, the Wyoming Public Service Commission ("WPSC") issued a Show Cause and Notice Order and an Order Initiating Investigation directing SGD to demonstrate why its current rates should not be reduced. On October 22, 2012, the parties filed a Stipulation and Agreement (the "Stipulation") in which SOD agreed to provide a one-time bill credit totaling $0.3 million. In a hearing on October 31, 2012, the WPSC deliberated and approved the Stipulation. The bill credit was issued in January 2013 and on March 5, 2013 the WPSC issued its written order.

On September 9, 2013, SGD filed an application with the WPSC to construct major facilities consisting of a new compressor station (called "Chokecherry"), natural gas transmission pipeline and other facilities that will interconnect SGD's facilities with adjacent interstate pipelines. SGD is also seeking authority to implement new unbundled storage services, market center services and a revenue sharing mechanism. At its hearing on March 27, 2014, the WPSC approved the major elements of SGD's application with revisions to the revenue sharing agreement and on August 14, 2014 issued its written order reflecting such approval.

SOD periodically files with the Nebraska Public Service Commission ("NPSC") seeking approval of an infrastructure system replacement cost recovery charge ("ISR Charge"). The purpose of the ISR Charge is to recover capital expenditures that SGD has incurred as a result of legislative or regulatory requirements relating to the protection of the public health, safety or the environment and is in addition to SGD's currently effective base rates. On June 25, 2013, the NPSC approved, and SGD implemented an TSR Charge, which generated annual revenues of $0.7 million effective July 1, 2013. On May 1, 2014, SOD filed an application with the NPSC seeking approval of a second ISR Charge. A hearing on the stipulation between SOD and the Public Advocate was held on July 30, 2014. The NPSC approved the SGD's second ISR Charge which was implemented September 1, 2014, and it is designed to generate annual revenues of $0.5 million.

On May 1, 2014, SOD filed an application with the NPSC seeking approval to put into effect a System Safety and Integrity Rider ("SSIR") and initial SKR charges designed to collect $1.5 million of revenue requirement for SSW projects completed in 2014. The NPSC granted SGD's SSIR application with certain conditions.

On November 10, 2014, SOD filed an application with the NPSC seeking approval to put into effect a 2015 SSIR to collect $1.4 million of revenue requirement for SSIR projects that will be completed in 2015. The NPSC approved the application but reduced the amount to be recovered to $1.3 million.

Rocky Mountain Natural Gas LLC

On January 31, 2013, RMNG filed a general rate case with CPUC requesting a net annual revenue increase of approximately $1.4 million. On November 13, 2013, parties, including RMNG filed a stipulation with the CPUC for a $0.4 million revenue decrease, a 10.60 percent return on equity, an

16



SSIR, a straight-fixed variable rate structure, the elimination of RMNG's bundled service, RMNG's exit from the merchant function, a new suite of unbundled and open access transportation, storage and market center services and a revenue adjustment mechanism associated with those services, On January 30, 2014, the CPUC issued a Recommended Decision approving the stipulation including the 10.60 percent return on equity. On March 1, 2014, the rates went into effect and the Company began billing its customers and recognizing revenue on that date.

On March 31, 2014, RMNG filed an advice letter proposing an SSIR rate designed to collect $1.8 million of revenue requirement for SSIR projects to be completed in 2014. The rate went into effect on June 1, 2014, on an interim basis, subject to refund. On September 17, 2014, a settlement was reached and the CPUC approved most of the SSIR projects for inclusion in the SSIR rate. RMNG issued a refund of $0.5 million to ratepayers on December 16, 2014, On October 31, 2014, RIVING filed an advice letter proposing an SSIR rate to collect $0.4 million of revenue requirement for SSIR projects that will be completed in 2015. This SSIR rate went into effect on January 1,2015.

Various other matters affecting SourceGas' regulated utility operations are subject to proceedings before the state public utility regulatory commissions in Arkansas, Colorado, Nebraska and Wyoming, as well as the Federal Energy Regulatory Commission.

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4. Debt

Long-term Debt

Long-term debt consisted of the following (in thousands):

Year Due Interest

December 31, 2014 December 31, 2013 Weighted average

Interest Rate Outstanding

Weighted average

Interest Rate Outstanding Senior Notes, unsecured 2017 Fixed 5.90% $ 325,000 5.90% $ 325,000 Senior Secured Notes 2019 Fixed 3.98% 95,000 N/A

Term loan, secured by substantially all assets of SourceGas Holdings LLC 2018 Variable ! by substantially all assets of

1.92% 150,000 2.17% 200,000

SourceGas LLC

Term loan, unsecured 2016 Variablei 1.41% 150,000 1.55% 150,000

$175.0 million revolving credit 2016 Variable ! agreement, unsecured

1.42% 139,100 1.65% 95,500

Total 859,100 770,500 Less: Unamortized original issue discount on Senior Notes (231) (334) Current maturities Long-term debt, net $ 858,869 $ 770,166

Variable rate based on one, two, three, or six-month LIBOR

On June 30, 2014, SourceGas Holdings borrowed additional funds on its existing $200.0 million term loan in the amount of $20.0 million. The borrowings under this term loan bear interest at a variable rate based on one, two, three, or six-month LIBOR plus a margin dependent upon the Senior Notes' rating. Upon closing the applicable margin was 1.75 percent. SourceGas Holdings received proceeds totaling $20.0 million from the majority of its existing lenders. All proceeds were used to pay down a portion of the revolving credit agreement held at SourceGas LLC.

On September 29, 2014, SourceGas Holdings issued the 3.98% Senior Secured Notes (the "Notes") with an aggregate principal amount of $95 0 million due in September 2019. The Notes are secured by substantially all assets of SourceGas Holdings. The interest payments are payable bi-annually, beginning March 29, 2015. Of the proceeds, $70.0 million were used to pay down the $220.0 million term loan at SourceGas Holdings and the remainder paid down the revolving credit agreement held at SourceGas LLC.

On January 15, 2015, SourceGas LLC entered into a term loan with an aggregate principal amount of $275.0 million due July 2016, which bears interest at a variable rate based on one, two, three, or six-month LIBOR plus a margin dependent upon the Senior Notes' rating. Upon closing, the applicable margin rate was 0.75 percent. The interest payments are payable quarterly, beginning March 31, 2015. Initial proceeds were used to pay down the $150.0 million term loan and the remainder was

18



used to pay down a portion of the revolving credit agreement, both held at SourceGas LLC. Through March 26, 2015, SourceGas paid down $30.0 million of the $275.0 million term loan.

The Notes, term loans and revolving credit agreement contain certain covenants, including financial covenants that require SourceGas to maintain ratios of indebtedness to total capitalization below specified levels and an interest coverage ratio above a specified level. At December 31, 2014 and 2013, the Company was in compliance with these covenants.

At December 31, 2014, the aggregate maturities of long-term debt are as follows (in thousands):

Year ending December 31: 2015

2016 289,100 2017 325,000 2018 150,000 2019 95,000

$ 859,100

'The issuance of the January 2015 term loan will increase the long-term debt that matures in 2016 to $534.1 million.

5. Commitments and Contingencies

Lease and Purchase Commitments

SourceGas leases certain property, plant and equipment under operating leases. Rent expense related to these leases totaled $2.4 million and $2.3 million for the years ended December 31, 2014 and 2013, respectively. Future minimum lease payments under noncancelable operating leases are as follows (in thousands):

Year ending December 31: 2015 $ 2,271 2016 2,241 2017 2,118 2018 2,129 2019 1,676

Thereafter 4,571 $ 15,006

SourceGas assumed agreements, executed under previous ownership, that require the Company to purchase all of the natural gas produced over the productive life of specific leaseholds in the Bowdoin field in Montana. The majority of these purchases are committed to distribution customers of the Company's regulated utility companies in Colorado, Nebraska and Wyoming, which are subject to regulatory cost recovery mechanisms. The prices to be paid under these agreements vary and currently exceed market prices in certain instances. For the years ended December 31, 2014 and 2013, SourceGas' purchases under these agreements totaled $11.9 million and $16.3 million, respectively. Based on estimated production and forecasted prices, the Company estimates that

19



purchases under these agreements will range from $8.8 million to $11.4 million for each of the next five years. However, the volumes and cost of purchases under these agreements after five years cannot be reasonably estimated.

SourceGas has signed agreements providing for the reservation of firm pipeline capacity under which the Company is required to make fixed monthly payments for contracted capacity. SourceGas enters into short-term sale agreements to release certain firm pipeline capacity on an annual basis to natural gas marketers in conjunction with the Choice Gas program. However, as the release agreements are of a short-term nature, they are not reflected on the following schedule.

At December 31, 2014, the Company's commitments for the reservation of firm pipeline capacity are as follows (in thousands):

Year ending December 31:

2015 $ 30,651

2016 25,498

2017 24,822

2018 22,365

2019 17,649

Thereafter 96,519 $ 217,504

SourceGas' total obligations of fixed charges under the Company's pipeline capacity purchase agreements were $34.4 million and $33.0 million as of December 31, 2014 and 2013, respectively, and amounts paid during the year for these contracts were $17.9 million and $19.2 million for the years ended December 31, 2014 and 2013, respectively.

SourceGas also enters into gas purchase agreements, which are short-term or long-term in nature. At December 31, 2014, the long-term commitments to purchase physical quantities of natural gas under contracts indexed to the forward Colorado Interstate Gas ("CIG"), Panhandle Eastern Pipeline ("PEPL") and Northwest Wyoming Pool ("NWWY Pool") Natural Gas indices are as follows:


Million Metric British Thermal Units ("Mmbtu") (in thousands)

CIG PEPL NW WY Pool 2015 1,664 1,825 2,273 2016 1,364 1,525 2,205 2017 2,128 2018 2,070 2019 720

3,028 3,350 9,396

SourceGas' total payments under long-term gas purchase agreements were $16.5 million and $5.9 million as of December 31, 2014 and 2013, respectively.

Litigation

SGD is a complainant in SGD LLC vs. Bitter Creek Pipelines, LLC ("Bitter Creek"). Bitter Creek provides natural gas gathering services to SGD in the Bowdoin field in Montana under a written gas

20



gathering agreement. SGD initiated arbitration on December 18, 2009 claiming that Bitter Creek breached the gathering agreement by wrongfully installing compression, failing to operate the gathering system at the proper pressure and noncompliance with other requirements of the agreement. Arbitration occurred in August 2010. The arbitration panel agreed that Bitter Creek had breached the agreement and awarded damages in the amount of $26.0 million and attorney fees and expenses in the amount of $0.6 million to SOD. On April 20, 2011, the District Court, Yuma County Colorado confirmed the award and certified the judgment in favor of SOD. On May 4, 2011, Bitter Creek posted a $25.0 million supersedeas bond and initiated an appeal of this judgment. On May 24, 2012, the Colorado Court of Appeals issued an order reversing the judgment and remanding the matter back to the district court for trial. On August 2, 2012, SourceGas filed a petition for review of this decision. On July 22, 2013, the Colorado Court of Appeals denied SourceGas' petition. The Bitter Creek (now known as "WBI Energy Midstream") case is remanded to the Yuma County District for a retrial before the Court instead of an arbitration panel. In August 2013, W13I Energy Midstream filed motions to recover certain costs in the Yuma County District Court case. On April 18, 2014, SOD and WBI Energy Midstream stipulated to a 150 day stay of the District Court proceeding while the parties engaged in settlement discussions. On November 17, 2014, SOD and WBI Energy Midstream entered into an additional 91 day stay which will allow the parties to continue to engage in settlement negotiations. The gas gathering agreement provides gathering services for gas purchased through an agreement between Noble Energy and SGD (the "P-802 Contract"). On January 19, 2015, SOD submitted a written offer to Noble Energy to terminate the P-802 Contract. If the P-802 Contract is terminated, WBI Energy and SGD will negotiate termination of the gathering agreement for the Bowdoin field and settlement of SOD's claims against WBI Energy Midstream.

SourceGas is involved in other litigation and claims arising from the day-to-day operations of the Company's business. SourceGas believes that the ultimate resolution of those matters will not have a material adverse impact on the Company's business, consolidated balance sheets, cash flows or results of operations.

Environmental Matters

SourceGas is subject to federal, state and local laws and regulations governing environmental quality. RMNG is in the process of upgrading facilities at its Wolf Creek Storage Field. Soil and water sampling was requested by the United States Forest Service ("T_JSFS") and the Bureau of Land Management ("BLM") in response to discolored soil found onsite. Small levels of contaminants were found in the immediate area around three of the well pads sampled. RMNG remediated the contamination; however, subsequent samplings requested by the USFS and BLM demonstrated low levels of contamination which will be remediated in the spring of 2015. RMNG continues monitoring efforts. SourceGas accrues liabilities related to these efforts when it is reasonable to estimate the amount, or range of amounts, of probable costs related to these efforts. Management does not believe that it is reasonably possible that there will be a material change in the Company's estimated liability in the near term and does not currently anticipate the disposition of any known efforts to have a material effect on the Company's financial position, results of operations or cash flows.

6. Pension and Other Postretirement Benefits

Retirement Savings Plan

The SourceGas LLC Retirement Savings Plan ("Savings Plan") is a defined contribution retirement plan qualified under Section 401(k) of the Internal Revenue Code and covers substantially all of SourceGas' employees. Savings Plan participants may contribute a portion of their pretax

21



compensation to the plan, subject to limitations as defined in the Savings Plan or by the Internal Revenue Service. The Company makes nonelective and elective employer contributions to the Savings Plan that totaled $4.5 million and $4.1 million for the years ended December 31, 2014 and 2013, respectively.

Defined Benefit Pension Plan

The SourceGas LLC Retirement Plan ("Retirement Plan") covers only employees that were eligible for benefits under similar plans sponsored by previous ownership prior to acquisition by SourceGas.

The Retirement Plan provides for defined pension benefits based on employment group. Employment groups are determined based on the acquisition that brought the eligible employees to the Company. As of December 31, 2014 and 2013, SourceGas has the following employment groups: SG Participants (March 2007 acquisition) and SGA Participants (July 2008 acquisition). The benefits for these groups are based on the participant's compensation rate and years of participation.

SourceGas established a trust that accumulates assets to pay benefits under the Retirement Plan. The Company's funding policy is to contribute annually at least the minimum required contribution under federal law using the actuarial cost method and assumptions used for determining annual funding requirements.

Assets in the trust are invested in cash, fixed income and equity investments in accordance with a written investment policy, which may be revised based on the actions of the SourceGas LLC Retirement Plan Committee (the "Committee"). The Committee monitors actual performance against target allocations and adjusts actual allocations and targets in accordance with the investment policy. The Committee uses outside consultants and investment managers to aid in the determination of asset allocation and the management of actual plan assets. The Retirement Plan seeks to match the long-term nature of its funding obligations with investment objectives for long-term growth and income.

The asset allocation strategy reflects the Retirement Plan's return objectives and risk tolerance. Asset allocations, target and actual, expressed as a percentage of the market value of the Retirement Plan are as follows:

December 31, Target Range 2014 2013

Asset category: Equity securities 60% 63% 45% - 75% Fixed-income securities 39% 37% 25% - 55% Cash I% 0% 0%-5%

100% 100%

The Company's pension liability balance (the unfunded status) represents the difference between the projected benefit obligation for pensions and the market value of the pension assets. This difference is made up of the unamortized actuarial gain or loss that arises during the period but is not recognized as a component of net periodic pension cost and would typically be recognized as a component of accumulated other comprehensive income ("AOCI"). Source Gas' regulated utility subsidiaries recover pension costs in rates; therefore, the Company has reported the unamortized actuarial gain or loss in regulatory liabilities or regulatory assets, respectively (see Note 3).

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Postretirement Medical Plan

The SourceGas Employee Benefits Plan ("Medical Plan") provides for subsidized healthcare benefits for certain retirees that were covered by similar plans under previous ownership prior to acquisition by SourceGas.

The Medical Plan provides for subsidized healthcare benefits to eligible participants based on two employment groups, SG Participants and SGA Participants. Based on the employment group, the Company has varied levels of discretion in determining (i) the specific benefits to be provided, (ii) the required participant contributions and (iii) other variables that affect the net cost of its Medical Plan benefits.

Various trusts hold assets for postretirement benefits for the SGA Participants. Assets in the trusts are invested in cash, fixed-income and equity investments in accordance with a written investment policy. This allocation may be revised based on the actions of the Committee.

The SGA Participants of the Medical Plan qualify to receive the federal subsidy under the Medicare Prescription Drug, Improvement and Modernization Act of 2003 ("Medicare Act"). The effect of the Medicare Act is reflected assuming (i) the Medical Plan will continue to provide prescription drug benefits to SGA Participants that are at least actuarially equivalent to the Medicare Act and (ii) the Medical Plan will continue to receive the federal subsidy.

SourceGas' liability (the unfunded status) for the Medical Plan represents the difference between the accumulated postretirement benefit obligation and the market value of other post retirement assets, This difference is made up of the unamortized actuarial gain or loss that arises during the period but is not recognized as a component of net periodic benefit cost and would typically be recognized as a component of AOCI. SourceGas' regulated utility subsidiaries recover postretirement costs in rates; therefore, the Company has reported the unamortized actuarial gain or loss in regulatory liabilities or regulatory assets, respectively (see Note 3).

Actuarial Assumptions

SourceGas determines periodic pension and postretirement benefit costs using certain actuarial assumptions and methods. These assumptions include demographic and economic assumptions. In determining the discount rate, which is used to determine the actuarial present value of plan benefits, SourceGas considers the yields of high-quality fixed-income investments with maturities corresponding to the timing of expected benefit payments. The Company's assumptions about the long-term rate of return on plan assets are based on historical and projected rates of return for current and planned asset classes in the investment portfolio. Assumed projected rates of return for each asset class were selected after analyzing historical experience and future expectations of the returns. The overall expected rate of return for the portfolio was developed based on the target allocation for each asset class. In determining the rate of increase in healthcare costs, the Company considers historical and projected healthcare costs and also the effects of plan provisions that enable SourceGas to limit increases in the net cost of benefits to the general inflation rate by adjusting participant contributions, deductibles and copayments.

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The measurement dates used to determine pension and other postretirement benefit measurements for the Retirement Plan and Medical Plan are December 31, 2014 and 2013. The actuarial assumptions used to compute the net periodic pension cost and postretirement benefit cost are based upon information available as of the beginning of the year. Changes in these assumptions may impact future benefit costs and obligations.

The following actuarial assumptions were used to determine the benefit obligations and the net periodic benefit cost for the years ended December 31, 2014 and 2013:

Retirement Plan Medical Plan Actuarial assumptions: 2014 2013 2014 2013

Benefit obligation: Discount rate 3.8% 4.7% 3.8% 4.7% Rate of compensation increase 3.0% 3.0% N/A N/A

Net periodic benefit cost: Discount rate 4.7% 4.0% 4.7% 4.0% Rate of compensation increase 3.0% 3.0% N/A N/A

Expected long-term rate of return on plan assets 8.0% 8.0% 5.0% 5.0%

Healthcare cost trend rate: SG Participants N/A N/A 3.0% 3.0%

SGA Participants N/A N/A 5.0% 6.0% grading

to 5,0%

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Benefit Obligation and Funded Status

The following is a reconciliation of the changes in the benefit obligation and fair value and a statement of the funded status of the Retirement Plan and Medical Plan (in thousands):

Change in benefit obligation:

Retirement Plan Medical Plan December 31, December 31,

2014 2013 2014 2013

Benefit obligation at beginning of year $ 61,591 $ 62,590 $ 13,445 $ 14,371 Service cost 3,127 3,493 152 168 Interest cost 2,849 2,463 641 562 Contributions by retirees - 402 377 Benefits paid / payable (3,241) (2,909) (1,022) (1,130) Actuarial loss/(gain) 7,738 (4,046) 1,795 (919) Federal subsidy received / receivable - - 16 Benefit obligation at end of year 72,064 61,591 15,413 13,445

Change in plan assets: Fair value of plan assets at beginning of year 53,013 44,485 3,011 2,624 Actual return on plan assets 2,637 7,537 198 216 Contributions by employer 3,900 3,900 778 940 Contributions by retirees 401 377 Benefits paid / payable (3,241) (2,909) (1,022) (1,130) Federal subsidy received / receivable 16 Other expenses (59) (32) Fair value of plan assets at end of year 56,309 53,013 3,307 3,011 Unfunded status at end of year (15,755) $ (8,578) $ (12,106) $ (10,434)

Amounts recognized in the consolidated balance sheets consist of the following: Other current liabilities $ - $ $ (555) $ (497) Other liabilities (15,755) (8,578) (11,551) (9,937)

Total liabilities $ (15,755) $ (8,578) $ (12,106) $ (10,434)

Accumulated benefit obligation ("ABO") (1) $ 66,205 $ 56,115 N/A N/A

Amounts recognized in regulatory assets consist of the following: Net actuarial loss $ (14,248) $ (4,885) $ (4,397) $ (2,930)

(1) ABO differs from the projected benefit obligation in that the ABO excludes the effect of salary and wage increases.

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Net Periodic Benefit Cost

The components of net periodic benefit cost for the Retirement Plan and Medical Plan are as follows (in thousands):

Retirement Plan Medical Plan Year ended December 31, Year ended December 31,

2014 2013 2014 2013 Service cost $ 3,127 $ 3,493 $ 152 $ 168 Interest cost 2,849 2,463 641 562 Expected return on plan assets (4,262) (3,584) (153) (135) Amortization of loss 841 342 365 Net periodic benefit cost $ 1,714 $ 3,213 $ 982 960

SourceGas estimates that a total of $1.2 million will be amortized from regulatory assets into net periodic benefit cost during 2015 for the Retirement Plan and the Medical Plan.

Expected Contributions and Benefit Payments

SourceGas expects to contribute $3.9 million to the Retirement Plan and $0.9 million to the Medical Plan in 2015,

Retirement Plan benefits for all participants and Medical Plan benefits for SGA Participants are distributed from the related trusts. For SG Participants, the Company pays benefits under the Medical Plan directly to participants and receives related contributions directly from participants. Estimated future benefit payments, net of estimated contributions from participants, excluding the effect of applicable Medicare Act federal subsidy receipts and gross amount of federal subsidy receipts are as follows (in thousands):

Federal Retirement Medical Subsidy

Plan Plan Receipts Year ending December 31:

2015 $ 2,194 $ 829 $ (23) 2016 2,476 911 (27) 2017 3,424 988 (29) 2018 4,108 1,155 (33) 2019 4,618 1,327 (43) 2020 — 2024 29,031 7,389 (330)

Investment Valuation

The Retirement Plan and Medical Plan assets are valued under the current fair value framework. See Note 7 for further discussion regarding the definition and levels of the fair value hierarchy established by authoritative guidance.

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Below is a listing of the market value of the major categories of plan assets held as of December 31, 2014 and 2013, as well as the associated level within the fair value hierarchy based on the lowest level input that is significant to the fair value measurement in its entirety (in thousands):

Asset category

December 31, 2014 December 31, 2013 Retirement

Plan Medical

Plan Retirement

Plan Medical

Plan Level 1

Cash and cash equivalents $ 724 $ 193 $ 204 $ 187 Federal subsidy receivable Equity securities

U.S. small cap value (1) 3,342 3,266 U.S. small cap blend (t) 113 108 U.S. tnid cap blend 172 167 U.S. mid cap growth (1) 3489 3,343 U.S. large cap value (1) 8,994 9,083 U.S. large cap blend 498 440 U.S. large cap growth (I) 8,998 9,013 International companies (2) 8,955 172 8,403 230

Fixed-income securities Intermediate-term bond (3) 8,787 7,895 High-yield bond (4) 2,683 2,585 Short-term bond (5) 7,617 6,839 Inflation-protected bond (5) 2,720 - 2,382

Real estate (6) - 81 64 Total Level 1 56,309 1,229 53,013 1,196

Level 2 Intermediate-term bond (7) 1,969 1,625 High-yield bond (8) 109 190

Total Level 2 2,078 1,815

Total Assets $ 56,309 $ 3,307 $ 53,013 $ 3,011

(1) Includes funds that invest primarily in U.S, common stocks

(2) Includes funds that invest primarily in foreign equity securities

(3) Includes funds that invest in a blend of U.S. government securities, mortgage-backed securities,

U.S. corporate honds,and foreign bonds

(4) Includes funds that invest primarily U.S. corporate bonds

(5) Includes funds that invest only in U.S. government securities

(6) Includes funds that invest only in real estate investment trusts

(7) Includes funds that invest primarily in state and municipal bonds

The Retirement Plan funds have been determined to be Level 1 investments within the fair value hierarchy and are valued on the basis of available market quotations in active markets. The Medical

27



Plan fixed-income securities have been determined to be Level 2 investments within the fair value hierarchy and are valued on significant other observable outputs other than quoted market prices. The remaining Medical Plan funds have been determined to be Level. 1 investments.

7. Derivatives and Fair Value Measurement

Derivatives

In managing its natural gas supply portfolios, the Company has historically entered into physical fixed- and variable-priced contracts, which qualify as derivatives. Additionally, the Company purchased over-the-counter financial natural gas swap contracts and options to mitigate risks associated with changes in the market price. Gas contracts that have firm commitments to purchase a fixed amount of gas in the future at market price, qualify for the normal purchases and normal sales exception that is allowed for contracts that are probable of delivery in the normal course of business and are exempt from fair value reporting. The Company's natural gas purchases with volumetric swing in their contracts do not qualify for the normal purchases and normal sales exception. These purchase deals and swap contracts are recorded at fair value.

Pursuant to regulatory deferral accounting treatment for rate-regulated entities, the costs associated with gains and losses from the use of financial and physical derivative instruments are included in the Company's purchased gas adjustment mechanisms. The changes in fair value and the settled amounts of these derivative instruments do not have a direct effect on earnings or other comprehensive income.

The Company has designated a certain number of its commodity derivative instruments as cash flow hedges. The effective portion of the unrealized gains and losses arising from the use of the cash flow hedges is deferred in AOCI and will be recognized in operating results when the forecasted transaction affects earnings. Hedge ineffectiveness, to the extent incurred, is currently recognized in the Company's operating results.

In December 2014, SourceGas purchased over-the-counter gasoline swaps to help stabilize operating costs associated with forecasted purchases of gasoline fuels used to power vehicles and equipment used in the course of business. At December 31, 2014, the Company held 42,000 gallons per month, or 504,000 gallons, of NYMEX gasoline swaps at an average price of $1.80 per gallon. These contracts extend through December 2015 and are not designated as cash flow hedges. SourceGas recognizes unrealized gains and losses related to these derivative instruments in the operating results; they are not recorded as a component of deferred gas costs.

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The commodity options and swaps are utilized to effectively fix the price on a portion of the Company's natural gas supply portfolios. These financial derivatives are purchased in anticipation of the forecasted purchases of natural gas, during time frames ranging from January 2015 through March 2017. Under these contracts, the Company pays the counterparty at a fixed rate and receives a floating rate per Million Metric British Thermal Units ("Mrnbtu") of natural gas. Volumes below exclude contracts that qualify for normal purchase and normal sales. As of December 31, 2014 and 2013, the Company had net long natural gas contracts outstanding in the following quantities:

December 31, Mmbtu (in thousands) 2014 2013 Hedge designation:

Cash flow hedges 1,282 2,716 Not designated as hedges 13,347 14,665

Total hedges 14,629 17,381

Hedge position: Short position (5,077) (3,783) Long position 19,706 21,164

Net long position 14,629 17,381

Interest Rate Swaps

In April 2013, SourceGas LLC entered into forward starting interest rate swaps with an aggregate notional amount of $150.0 million as a means of fixing the interest on the $150.0 million term loan. Under these swaps, SourceGas LLC pays a weighted average fixed rate of 0.39 percent. These swaps receive a variable one-month LIBOR rate on the notional principal amounts over a two year, seven month term ending in February 2016. These swaps were designated as cash flow hedges upon inception.

In April 2013, SourceGas Holdings entered into a forward starting interest rate swap as a means of fixing the interest on an additional $50.0 million relating to the anticipated refinancing of the activity on the $150.0 million term loan. Under this swap, SourceGas Holdings paid a fixed rate of 0.60 percent and received a floating interest rate equal to one-month LIBOR rate on the notional principal amounts over a three year, eight month term ending in February 2017. This swap early settled on July 18, 2014 for a gain of approximately $0.3 million.

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The fair value and balance sheet classification of the Company's derivative instruments are as follows (in thousands):

Balance Sheet Location

December 31, 2014 2013

Designated as cash flow hedges: Asset derivative instruments:

Current commodity contracts Other current assets Current interest rate swaps Other current assets Noncurrent commodity contracts Other assets Noncurrent interest rate swaps Other assets

Liability derivative instruments:

207 $ 89 60 49

174

7 991

Current commodity contracts Derivative instruments (1,719) (385) Current interest rate swaps Derivative instruments (4,362) (4,694) Noncurrent commodity contracts Derivative instruments (289) (110) Noncurrent interest rate swaps Derivative instruments (2,742) (5,512)

Total (8,707) (9,529) Not designated as hedges:

Asset derivative instruments: Current commodity contracts Other current assets 2,013 391 Noncurrent commodity contracts Other assets 320 59

Liability derivative instruments: Current commodity contracts Derivative instruments (7,132) (1,257) Noncurrent commodity contracts Derivative instruments (620) (76)

Total (5,419) (883) Total derivative instruments on balance sheet $ (14,126) (10,412)

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The changes in fair value and income statement location of the Company's derivative instruments are as follows (in thousands):

Designated as cash flow hedges: Natural gas sales:

Net realized (loss) gain reclassified from AOCI Ineffectiveness gain (loss)

Purchases and other costs of sales: Net realized gain (loss) reclassified from AOCI

Year ended December 31, 2014 2013

(95) 26

1,213

$ 7 $ (26)

(762) Ineffectiveness (loss) gain (45) 5

Interest expense: Ineffectiveness (loss) gain (41) 31 Net realized loss reclassified from AOCI (4,624) (7,227)

Not designated as hedges: Natural gas sales:

Net realized gain 3 155 Net unrealized gain (loss) 26 (167)

Purchases and other costs of sales: Net realized loss (1,303) (670) Net unrealized loss (3,292) (82)

Operation and maintenance: Net unrealized loss (76)

Total impact of derivative instruments on earnings (8,208) $ (8,736)

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In accordance with ASC 220 Comprehensive income, presentation of the Company's derivative instruments included in AOCI is as follows, net of tax where applicable (in thousands):

Interest Rate Swaps

Commodity Derivatives AOCI

Balance, December 31, 2012 $ (17,483) $ (139) $ (17,622) Increase (decrease) in fair value, net of tax 466 (232) 234 Recognition of losses in earnings due to

settlements, net of tax 7,227 457 7,684 Recognition of losses in earnings due to

amortization 128 128 Balance, December 31,2013 $ (9,662) 86 $ (9,576)

Decrease in fair value, net of tax (2,258) (395) (2,653) Recognition of losses (gains) in earnings due to settlements, net of tax 4,624 (676) 3,948

Recognition of losses in earnings due to amortization 128 128

Balance, December 31, 2014 $ (7,168) $ (985) S (8,153)

The Company expects to reclassify $0.9 million of deferred losses, net of tax, to purchases and other costs of sales relating to commodity derivative instruments and $4.3 million of deferred losses to interest expense during the year ended December 31, 2015, as forecasted transactions occur. If it becomes probable that a forecasted transaction will not occur, then the Company will discontinue the use of hedge accounting and recognize the unrealized gains or losses that were previously recorded in AOCI in net income.

Fair Value Measurements

SourceGas reports certain assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date.

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The following table sets forth by level within the fair value hierarchy SourceGas' derivative assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2014 and 2013 (in thousands):

Significant Quoted Prices Other Significant

in Active Observable Unobservable Markets Inputs Inputs Total Fair

December 31, 2014 (Level 1) (Level 2) (Level 3) Value Assets:

Commodity derivative instruments $ $ 2,600 $ 2,600 Interest rate swaps 138 - 138

Liabilities: Commodity derivative instruments (9,760) (9,760) Interest rate swaps (7,104) (7,104)

Net derivative liability $ $ (14,126) $ - $ (14,126)

December 31,2013 Assets:

Commodity derivative instruments 631 $ $ 631 Interest rate swaps 991 991

Liabilities: Commodity derivative instruments (1,828) (1,828) Interest rate swaps (10,206) (10,206)

Net derivative liability (10,412) $ $ (10,412)

In accordance with fair value accounting, the Company includes nonperformance risk in calculating fair value adjustments. This includes a credit risk adjustment based on the credit spreads of the counterparties when SourceGas is in an unrealized gain position, or on SourceGas' own credit spread when it is in an unrealized loss position. The inputs in the Company's valuation techniques on the financial derivatives include natural gas futures, credit default swap spreads and interest rates. These are also known as significant other observable, or Level 2, inputs. The Company has not used any Level 3 inputs in fair value valuations and there were no transfers between Level 1 or 2 during the year ended December 31, 2014 and 2013.

Certain of SourceGas' master agreements for derivative instruments contain a reference to the Company's Senior Notes rating as determined by one or more of the major credit rating agencies. The current rating determines the available amount of unsecured credit. Any counterparty exposure in excess of a negotiated line of unsecured credit may result in the requirement for the Company to post collateral. The Company did not post collateral as of December 31, 2014 and posted $0.2 million in collateral as of December 31, 2013 as the Company was in excess of its credit limit threshold with one of its counterparties. Should a change in the Senior Notes rating trigger a change in available unsecured credit, SourceGas may be required to post additional collateral to cover counterparty exposure. No additional collateral was posted at December 31, 2014 or 2013.

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The following table presents the fair value of the derivative instruments that are in a liability position, along with the Company's exposure to collateral calls if the credit risk contingent features were triggered (in thousands):

December 31, 2014

Potential Collateral

Fair Value Call

Interest rate swaps $ (3,538) 3,644 Commodity derivatives (3,922) 4,084

$ (7,460) $ 7,728

The fair value of the liability may differ from the potential collateral call amount due to the consideration of credit risk in its fair value measurements.

8. Income Taxes

SoureeGas' income tax expense (benefit) consisted of the following (in thousands):


Current: Federal $ (4,034) $ 3,261 State and local (598) 1,191 Total current (4,632) 4,452

Deferred: Federal 6,309 781 State and local 1,264 150 Total deferred 7,573 931

Total income tax expense $ 2,941 $ 5,383

A reconciliation of the expense for income taxes to the expense that would result from applying the federal corporate income tax rate of 35 percent ("expected" rate) to SoureeGas' pretax income is as follows (in thousands):


Computed "expected" tax expense $ 13,231 $ 15,857 Increase (decrease) in income taxes resulting from:

Limited liability company income not subject to tax (10,066) (11,410) State and local income taxes (net of federal benefit) 411 578 Other (635) 358

Total expense for income taxes $ 2,941 $ 5,383

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The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below in total (in thousands):

December 31, Total Deferred short-term tax assets (liabilities):

2014 2013

Capital loss carryforward $ 2,811 Net operating loss earryforwards 2,431 Derivative financial instruments 1,204 134 Gas costs and inventory (127) 1,602 Employee expenses 532 294 AOCI - hedging 645 (56) Bad debt reserve 388 352 Other 3,875 1,918

Total deferred short-term tax assets 8,948 7,055 Valuation allowance (1,437) Net deferred short-term tax assets 8,948 5,618 Deferred long-term tax assets (liabilities):

Net operating loss earryforwards 652 183 Pension and other postretirement benefits 748 842 Contributions in aid of construction 6,956 3,944 Capital loss carryforward 83 Property, plant and equipment (48,544) (35,193) Deferred investment tax credit ITC (49) (86) Trademarks and trade names (160) (160) Other (3,615) (1,965)

Total deferred long-term tax liabilities (43,929) (32,435) Valuation allowance (83) (1,375) Net deferred long-term tax liabilities (44,012) (33,810)

Net deferred tax liabilities $ (35,064) $ (28,192)

When assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. SourceGas considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods) and projected taxable income and tax planning strategies in making this assessment. In order to fully realize a deferred tax asset, the Company would need to generate future taxable income of a certain nature, ordinary or capital, before expiration of the respective deferred tax assets.

As of December 31, 2014, SoureeGas has an estimated federal net operating loss carryforward of $6.9 million. IRS rules allow a two-year net operating loss carryback and a twenty-year net operating loss carryforward. The Company currently anticipates foregoing the federal net operating loss carryback and utilizing the carryforward in full in 2015. SourceGas' estimated state net operating loss carryforwards total $10.1 million. The Company anticipates also foregoing the state net operating loss carryback where allowed. SourceGas expects to use the state net operating loss carryforward

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within the allowable carryforward period. These carryforwards may be used to offset future state taxable income. In addition to the Company's state net operating loss carryforward, the Company's capital loss carryforward is $0.2 million. A valuation allowance of $0,2 million is recorded in connection with this capital loss carryforward as the Company does not foresee capital gains to absorb this capital loss.

SourceGas is subject to -U.S. federal income tax as well as state income tax filing obligations in a number of jurisdictions. The statute of limitations remains open for years 2011 forward and for years 2008 to the extent of net operating loss utilization in 2011, and 2009 to the extent of net operating loss utilization in 2011 and 2012. In 2014 SourceGas, Inc. completed an IRS examination of tax year 2011 with no material adjustments that were not proposed by the taxpayer.

In September 2013, the IRS and U.S. Treasury Department released final regulations on the deduction and capitalization of expenditures related to tangible property. In January 2014, the IRS issued Revenue Procedure 2014-16, which provided the procedural guidance with respect to compliance with these regulations. The regulations and related guidance do not completely address the tax treatment for natural gas pipeline network assets. However, the estimated impact of these regulations in the 2014 tax provision is a favorable adjustment of $26 7 million which includes a cumulative accounting method change adjustment of $20.2 million.

Based on the projections of future taxable income over the periods for which the deferred tax assets may be utilized, the Company believes that it is more likely than not it will realize the benefits of its deferred tax assets, net of valuation allowances, at December 31, 2014 and 2013. The Company has a capital loss carryforward that expires in 2017, which is reported as a deferred tax asset with a full valuation allowance. A capital loss carryforward in the amount of $6.8 million expired on December 31, 2014. The deferred tax asset and related valuation allowance were removed from the balance sheet with no impact on tax expense.

In accordance with ASC 740 Income Taxes, during the fourth quarter of 2012, the Company recognized a reserve for uncertain tax positions related to pension, vacation and other post retirement deductions that were related to liabilities assumed by the Company as part of the acquisition of SGA on July 1 , 2008. In 2014, the Company released $2.4 million of a $3.6 million reserve as a result of completion of IRS audits of tax years 2008 and 2011. The reserve for uncertain tax benefits amounted to $1.2 million and $3.6 million for the years ended December 31, 2014 and 2013, respectively. Accrued interest related to the reserve is included in interest payable.

9. Related Party Transactions

Agreements have been executed with the owners of the Company to provide certain administrative and operating services. These agreements require SourceGas to pay service fees totaling $1.0 million per year and reimburse out-of-pocket expenses. Fees incurred under these agreements totaled $1.0 million and $1.1 million for years ended December 31, 2014 and 2013, respectively.

There were no amounts payable to these related parties for the years ended December 31, 2014 and 2013.

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10. Subsequent Events

SourceGas has evaluated events subsequent to December 31, 2014 through March 26, 2015, which is the issuance date of these consolidated financial statements, in order to determine the impacts, if any, of these events on the Company's consolidated financial statements. Except as discussed in Notes 2, 3 and 4, there are no material subsequent events to report.

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SOURCEGAS LLC (Wholly owned by SourceGas Holdings LLC)

CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2014 and 2013

AND REPORT OF INDEPENDENT AUDITORS


KPMG LLP Suite 800 1225 17th Street Denver, CO 80202-5598

Independent Auditors' Report

The Board of Directors SourceGas LLC:

Report on the Financial Statements

We have audited the accompanying consolidated financial statements of SourceGas LLC and its subsidiaries, which comprise the consolidated balance sheets as of December 31, 2014 and 2013, and the related consolidated statements of income, comprehensive income, equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U. S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditors' Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly in all material respects, the financial position of SourceGas LLC and its subsidiaries as of December 31, 2014 and 2013, and the results of their operations and their cash flows for the years then ended in accordance with U.S. generally accepted accounting principles.

WP Denver, Colorado March 26, 2015

KPMG LLP is a Delaware billed lability - partnership, the US, member firm of KPMG International Cooperative ("KPMG Intornationar), a Swiss entity.



CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2014 and 2013

(In thousands) ASSETS 2014 2013 Current assets: Cash $ 3,806 $ 5,117 Trade accounts receivable (less allowance for doubtful accounts

of $2,122 and $1,968, respectively) 103,062 100,360 Gas in underground storage 15,686 13,323 Regulatory assets 16,885 7,198 Inventories 6,423 5,916 Deferred income taxes, net 8,948 5,618 Prepayments 4,321 4,684 Other current assets 6,196 4,017

Total current assets 165,327 146,233

Property, plant and equipment, net 840,189 753,796 Goodwill 384,229 385,392 Regulatory assets 28,639 21,174 Other assets 2,661 2,525 Total assets $ 1,421,045 $ 1,309,120

LIABILITIES AND EQUITY Current liabilities: Trade accounts payable 68,949 65,371 Interest accrued 5,119 5,303 Taxes accrued 4,745 9,800 Regulatory liabilities 5,010 12,024 Derivative instruments 9,117 1,903 Customer deposits 12,372 12,118 Deferred revenue 5,780 4,721 Other 23,026 18,923

Total current liabilities 134,118 130,163

Derivative instruments 909 193 Deferred income taxes, net 44,012 33,810 Other liabilities 39,656 24,506 Long-term debt, net 613,869 570,166 Total liabilities 832,564 758,838

Equity: Member's capital 589,807 550,532 Accumulated other comprehensive loss (1,326) (250)

Total equity 588,481 550,282

Total liabilities and equity $ 1,421,045 $ 1,309,120




CONSOLIDATED STATEMENTS OF INCOME YEARS ENDED DECEMBER 31, 2014 and 2013

Operating revenues:


Regulated natural gas sales $ 300,663 $ 277,410 Regulated transportation and storage 88,821 94,041 Other regulated operating revenues 5,575 6,825 Unregulated and other revenues 97,069 92,586

Total operating revenues 492,128 470,862

Operating costs and expenses: Purchases and other costs of sales 252,940 229,014 Operation and maintenance 71,297 69,390 General and administrative 50,641 47,753 Depreciation and amortization 41,003 38,481 Taxes, other than income taxes 7,694 7,436

Total operating costs and expenses 423,575 392,074

Operating income 68,553 78,788

Other income (expense): Interest income 386 356 Interest expense and other financing costs (23,261) (25,736) Other, net 1,375 409

Total other income (expense), net (21,500) (24,971)

Income before income taxes 47,053 53,817

Income tax provision (2,941) (5,383)

Net income $ 44,112 $ 48,434




CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2014 and 2013


Net income 44,112 $ 48,434

Other comprehensive income (loss): Derivative instruments designated as cash flow hedges:

Unrealized losses on commodity derivatives, net of tax of $258 and $152, respectively (395) (232)

Reclassification of net realized (gains) losses on commodity derivatives into purchases and other costs of sales, net of tax of $480 and $(301), respectively (733) 461

Reclassification of net realized losses (gains) on commodity derivatives into unregulated revenues, net of tax of tax of $(38) and $3, respectively 57 (4)

Unrealized (losses) gains on interest rate swaps (493) (93) Reclassification of net realized losses on interest rate

swaps into net income 488 2,918

Other comprehensive income (loss) (1,076) 3,050

Comprehensive income 43,036 $ 51,484




CONSOLIDATED STATEMENTS OF EQUITY YEARS ENDED DECEMBER 31, 2014 and 2013

(In thousands)

Member's Capital Total

Accumulated Other

Comprehensive Loss Total

Balance, December 31, 2012 $ 487,098 $ (3,300) $ 483,798

Comprehensive income 48,434 3,050 51,484

Contributions from member 59,481 59,481 Distributions to member (44,481) (44,481)

Balance, December 31, 2013 $ 550,532 $ (250) 550,282

Comprehensive income $ 44,112 $ (1,076) $ 43,036

Contributions from member 44,984 44,984 Distributions to member (49,821) (49,821)

Balance, December 31, 2014 $ 589,807 $ (1,326) $ 588,481




CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2014 and 2013

Cash flows from operating activities:


Net income $ 44,112 $ 48,434 Adjustments to reconcile net income to net cash

provided by (used in) operating activities: Depreciation and amortization 41,003 38,481 Deferred income taxes, net 9,411 806 Unrealized derivative losses 3,384 247 Other adjustments 3,830 3,034 Changes in operating assets and liabilities:

Trade accounts receivable (5,176) (19,565) Gas in underground storage (2,567) (1,618) Regulatory assets and liabilities (14,182) 3,478 Other assets (1,394) (495) Trade accounts payable (187) 12,039 Accrued expenses and other liabilities (1,870) (3,708)

Net cash provided by operating activities 76,364 81,133

Cash flows for investing activities: Capital expenditures (121,657) (101,817) Other, net 5,219 1,062 Net cash used in investing activities (116,438) (100,755)

Cash flows from financing activities: Proceeds from refinance of term loan 30,000 Payments on term loans (80,000) Net borrowings on revolving credit facility 43,600 58,300 Payment of debt issuance costs (104) Contributions from member 44,984 59,481 Distributions to member (49,821) (44,481) Net cash provided by financing activities 38,763 23,196

Net (decrease) increase in cash (1,311) 3,574 Cash at beginning of year 5,117 1,543 Cash at end of year 3,806 5,117

Supplemental cash flow information: Cash paid for interest $ 23,871 26,305 Cash paid for income taxes, net 428 6,762 Capital expenditures included in trade accounts payable $ 11,225 7,460



SourceGas LLC (Wholly owned by SourceGas Holdings LLC) Notes to Consolidated Financial Statements Years Ended December 31, 2014 and 2013

1. Organization and Business

SourceGas LLC is a wholly owned subsidiary of SourceGas Holdings LLC ("SourceGas Holdings"). SourceGas LLC and SourceGas Holdings were formed as Delaware limited liability companies in September 2006. As used herein, the terms "the Company" and "SourceGas" refer to SourceGas LLC and its consolidated subsidiaries, collectively.

SourceGas is a natural gas utility company providing distribution, transportation, storage and sales to a diverse mix of customers in the Rocky Mountains and Midwest United States. The Company's primary business is the operation of regulated natural gas local distribution companies located in Arkansas, Colorado, Nebraska and Wyoming. The Company is also engaged in the regulated transportation of natural gas for third parties through its intrastate pipeline systems. In addition to its regulated activities, the Company (i) provides unbundled natural gas sales in Nebraska and Wyoming and (ii) sells, installs and services appliances and equipment. The Company operates primarily through the four subsidiaries of SourceGas LLC as described below.

SourceGas Distribution 11,C ("SGD'). SGD is a regulated public utility consisting of retail natural gas distribution operations that serves approximately 263,000 customers in Colorado, Nebraska and Wyoming. SGD also sells appliances and heating equipment and provides associated repair services and appliance protection plans.

SourceGas Arkansas ("SGA'). SGA is a regulated public utility consisting of retail natural gas distribution operations that serves approximately 161,000 customers in Arkansas. SGA also sells appliances and heating equipment and provides associated repair services and appliance protection plans.

Rocky Mountain Natural Gas LLC ("RMNG'). RMNG is a regulated public utility that provides regulated transmission and wholesale natural gas service to SGD at town border stations in western Colorado and also provides intrastate transportation services for natural gas producers, shippers and industrial customers. RMNG generates additional revenues from the processing and sale of natural gas liquids.

SourceGas Energy Services Co. ("SGES"). SGES is an unregulated natural gas marketer providing retail distribution customers in Nebraska and Wyoming with unbundled natural gas commodity offerings under the regulatory-approved Choice Gas program.

2. Summary of Significant Accounting Policies

Principles of Consolidation

These consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America ("GAAP") and include the accounts of SourceGas LLC and its subsidiaries, all of which are wholly owned. All material intercompany transactions have been eliminated.

Use of Estimates

The preparation of these financial statements in conformity with GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Estimates are based on historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. These estimates

7



may involve complex situations requiring a high degree of judgment either in the application and interpretation of existing literature or in the development of estimates that impact the financial statements. The most significant estimates relate to the accounting for regulatory infrastructure program accruals, uncollectible accounts and other allowances for contingent losses, valuation of goodwill and intangible assets, retirement plan benefit obligations, derivative and hedging activities and provisions for income taxes. SourceGas evaluates its estimates on an ongoing basis and actual results could differ from estimates.

Effects of Regulation

SourceGas' natural gas utility operations are subject to regulation with respect to rates, service, maintenance of accounting records, pipeline integrity and various other matters by the respective regulatory authorities in the states in which the Company operates. The Company's accounting policies reflect the financial effects of the ratemaking and accounting practices and policies of those regulatory authorities, where appropriate. As a result, SourceGas recognizes certain costs as regulatory assets that would otherwise be charged to expense and recognizes certain proceeds as regulatory liabilities that would otherwise be recorded as revenue. The Company records regulatory assets when it is probable that costs will be recovered through rates charged to customers and records regulatory liabilities when it is probable that credits will be provided to customers as a result of the ratemaking process.

Revenue Recognition

Revenue from Regulated Operations. Regulated retail natural gas distribution revenues, derived primarily from the sale and transportation of natural gas, are recognized when gas is delivered to and received by the customer. SourceGas bills customers of its regulated retail natural gas distribution businesses on a monthly billing cycle basis; however, the billing cycle periods for certain classes of customers do not necessarily coincide with accounting periods used for financial reporting purposes. The Company estimates and accrues revenues applicable to gas delivered to customers, but not yet billed. Estimated unbilled revenues were $58.6 million and $52.4 million at December 31, 2014 and 2013, respectively. Payments received from customers who participate in budget billing, whose balance represents the amount paid in excess of gas delivered, are included in deferred revenue.

SourceGas' revenues for its regulated transmission operations are recognized in the period in which actual volumes are transported. The Company also provides various types of natural gas transportation services to its customers in which the natural gas remains the property of these customers at all times. The customer pays a two-part rate that includes a fixed fee and a per-unit rate for volumes actually transported. The fixed-fee component of the overall rate is recognized as revenue ratably over the contract period. The per-unit charge is recognized as revenue when the volumes are transported.

Revenue from Unregulated Operations. Revenue from unregulated natural gas marketing operations is recognized when gas is delivered to the customer. The Company also offers a pricing option known as WinterGuard® under which the customer pays a fixed amount per month over a one- or two-year contract period from June to May for the customer's gas consumption during the contract period. The total contract fee is recognized as revenue over the contract period based on the delivered portion of the customer's total estimated consumption. Future consumption is estimated based on the customer's historical gas consumption and normalized weather patterns. Amounts billed to those customers in excess of revenue recognized are recorded as deferred revenue. In January 2015, SGES acquired new Choice Gas Program customers in Nebraska and Wyoming, which increased its customer base by approximately 9,500.

8



In both regulated and unregulated operations, SourceGas bills and collects from its customers certain taxes based on revenues that are imposed by governmental authorities in the jurisdictions in which the Company operates. SourceGas records revenues net of such taxes.

Trade Accounts Receivable and Allowance for Doubtful Accounts

Trade accounts receivable arise primarily from natural gas sales to residential, commercial, industrial and other customers. Merchandise loans with maturities of less than one year relating to the sales of appliances and heating equipment are included in the trade accounts receivable balance. These receivables are stated on the consolidated balance sheets net of a $2.1 million and $2.0 million allowance for doubtful accounts at December 31, 2014 and 2013, respectively. The allowance for doubtful accounts reflects the Company's estimate of probable losses in its receivable balance determined on the basis of historical experience, specific allowances for high credit risk accounts and other currently available evidence. When specific accounts are determined to be uncollectible, the allowance and receivable are relieved.

Gas in Underground Storage

The Company uses underground gas storage facilities to help manage the seasonality of its business and to optimize the prices for which gas is purchased. SourceGas' natural gas inventories for unregulated operations are generally carried at the lower of cost or market value using the weighted average cost method. The Company's natural gas inventories for regulated utility operations are generally stated at the lower of average cost or net realizable value. The regulatory treatment of utility gas inventories provides for cost recovery in customer rates.

Property, Plant and Equipment

Property, plant and equipment consist of the following (in thousands):

Property, plant and equipment:

December 31, 2014 2013

Natural gas distribution $ 721,797 $ 678,395 Natural gas transmission 288,686 255,523 Other property, plant and equipment in service 353,543 285,269 Construction work in progress 57,218 84,684

Total property, plant and equipment 1,421,244 1,303,871

Less accumulated depreciation and amortization (581,055) (550,075)

Property, plant and equipment, net $ 840,189 $ 753,796

Property, plant and equipment are stated at original cost, net of contributions in aid of construction. For constructed plant, original cost includes indirect costs from shared resource activities, allowance for funds used during construction ("AFUDC") and other costs that clearly relate to plant construction. AFUDC represents the estimated cost of funds used to finance the construction of major projects and is capitalized when the completed projects are placed in service. Interest expense of $1.4 million and $1.1 million was capitalized in the years ended December 31, 2014 and 2013, respectively.

9



Expenditures that increase capacity, improve efficiency or extend service lives are capitalized. Repairs and maintenance costs are expensed as incurred. The original cost of retirements of depreciable regulated property, plant and equipment, plus the cost of removal, less salvage, is recorded in accumulated depreciation with no effect on current period earnings. Gains or losses are recognized upon retirement of unregulated and regulated property, plant and equipment constituting an operating unit or system when sold or abandoned.

Regulated plant depreciation is computed on the straight-line remaining life method at composite rates considered sufficient to amortize costs over estimated service lives. Depreciation rates include components that compensate for nonlegal costs of removal (net of salvage value), and retirements, as approved by the appropriate regulatory agency. The composite weighted average depreciation rates were 3.49 percent and 2.98 percent for the years ended December 31, 2014 and 2013, respectively. Depreciation on unregulated property, plant and equipment is generally computed on the straight-line method based upon estimated service lives ranging from 3 to 52 years.

Asset Retirement Obligations

The Company records a liability at fair value for an asset retirement obligation ("ARO") and corresponding accretion expense when the legal obligation to retire the asset has been incurred with an offsetting increase to the carrying value of the related asset. SourceGas has recorded an ARO in other liabilities of $0.3 million as of December 31, 2014 and 2013.

Impairment of Long-lived Assets

SourceGas reviews the carrying values of its long-lived assets whenever events or changes in circumstances indicate that such carrying values may not be recoverable. For any assets with carrying values that are determined to be unrecoverable, the Company records an impairment charge to write down the carrying amount of the asset to its estimated fair value. SourceGas has not recorded any material asset impairments for the years ended December 31, 2014 and 2013.

Goodwill and Intangible Assets

Goodwill is assigned to reporting units as of the date of the related business combination. SourceGas' reporting units include SGD, SGA, RMNG and SGES. In accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 350 Intangibles — Goodwill and Other, goodwill and other intangible assets with indefinite lives, such as trademarks and trade names, are reviewed for impairment annually during the fourth fiscal quarter and whenever an event or a change in circumstances indicates that impairment may have occurred. This standard provides companies the option to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount prior to performing the two-step goodwill impairment test. If this is the ease, the two-step goodwill impairment test is required. The Company's reporting units' fair value exceeded their carrying value, therefore, only step one of the analysis was performed. An impairment loss is recorded when the carrying amount of goodwill and other intangibles exceeds their fair value. No impairments were recorded for the years ended December 31,2014 and 2013.

During 2014, the Company corrected immaterial errors related to the accounting of the 2007 acquisition of SourceGas. The acquisition related adjustments reduced cushion gas valued at $1.0 million and $0.2 million of land, which was previously excluded. These prior period errors are not considered material to previously issued consolidated financial statements; therefore, no retrospective adjustments were made. The Company has corrected these errors in its accompanying

1 0



consolidated balance sheet as of December 31, 2014 to increase gas in underground storage of $1.0 million and land of $0.2 million, with a decrease to goodwill by $1.2 million.

No adjustments were required to be made to the accompanying consolidated statements of income, equity, comprehensive income and cash flows for the year ended December 31, 2014. The Company evaluated the annual impairment testing performed from 2008 through 2013 and determined that this decrease in goodwill would not have changed the results of the impairment testing for those years.

Derivative Instruments

SourceGas utilizes derivative instruments for the purpose of mitigating risks resulting from changes in interest rates, energy commodity prices and volumetric load variances. The objectives and strategies for using derivatives have been tailored to the Company's regulated and unregulated businesses.

SourceGas records all derivative instruments at fair value in the consolidated balance sheets as either an asset or liability unless they qualify for certain exceptions, including the normal purchases and normal sales exception. Changes in a derivative's fair value are ultimately recognized in earnings. The timing of when the changes in fair value are recorded in earnings depends on whether the derivative has been designated and qualifies as part of a hedging relationship or if authoritative guidance for rate-regulated entities allows an alternative accounting treatment. Changes in fair value for derivatives that do not meet one of these criteria are recognized in earnings as they occur.

Note 7 describes SourceGas' use of derivative instruments and the related effect on its consolidated financial statements.

Fair Value of Fi,u,ncial Instruments

Certain assets and liabilities are recognized or disclosed at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP established a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. These levels are as follows:

• Level 1 — Quoted prices in active markets for identical assets or liabilities • Level 2— Pricing inputs other than quoted prices included within Level 1, which are either

directly or indirectly observable for the asset or liability as of the reporting date. These inputs are derived principally from, or corroborated by, observable market data.

11



• Level 3 — Pricing based upon inputs that are generally unobservable, based on the best information available and reflect management's assumptions on how market participants would price the asset or liability.

The Company's financial instruments consist of cash, accounts receivable, accounts payable, long-term debt and derivative instruments. Except for the Senior Notes, the fair values of SourceGas' financial instruments approximate their respective carrying amounts in the consolidated balance sheets. As a result of changes in market interest rates and other factors, the fair value of the Company's fixed-rate Senior Notes was approximately $351.0 million and $362.4 million compared with a net carrying amount of approximately $324.8 million and $324.7 million as of December 31, 2014 and 2013, respectively, SourceGas determined the fair value of the Senior Notes based on the mid-range market price as determined by the bond dealer, which is based on significant other observable inputs within Level 2 of the fair value hierarchy.

See Note 7 for fair value measurements of the Company's derivative instruments.

Income Taxes

SourceGas' operations are conducted in the United States through limited liability companies and corporations. The Company is treated as a partnership for federal and state income tax purposes, with each partner taxed separately on its allocated share of the Company's taxable income. Accordingly, the accompanying consolidated financial statements do not include a provision or liability for federal income taxes except for the Company's corporate subsidiaries that are subject to federal or state income taxes. SourceGas accounts for these income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that the change is enacted. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above are reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties payable to the taxing authorities.

The Company records interest related to unrecognized tax benefits in interest expense and penalties in general and administrative expenses.

See Note 8 for income tax disclosures and the tax effects of temporary differences that impact deferred tax assets and liabilities.

Concentration of Credit Risk

Credit risk is the risk of financial loss to the Company if a customer fails to perform its contractual obligations. SourceGas engages in transactions for the purchase and sale of products and services with companies in the natural gas industry and with industrial, commercial and residential natural gas

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consumers. These transactions principally occur in the Rocky Mountain and Midwest regions of the United States. SourceGas believes that this geographic concentration does not contribute significantly to its overall exposure to credit risk. Credit risk associated with trade accounts receivable is mitigated by the large number of individual customers and the diversity in the Company's customer base.

SourceGas also has credit risk exposure to counterparties with whom the Company has open derivative instruments in asset positions. The Company's over-the-counter financial commodity derivatives are with a number of counterparties each of which has an investment-grade credit rating. SourceGas' physical commodity derivatives with nonrated counterparties are reviewed in accordance with the Company's credit risk policy. SourceGas enters into interest swaps only with counterparties whose debt securities are rated investment-grade by the major rating agencies, and the Company actively monitors the counterparties' credit ratings. Based on the external credit rating and internal credit review of the counterparties, SourceGas believes the risk of default is remote.

Reclassification

Certain amounts from prior periods have been reclassified and revised to conform to the current-period presentation. The reclassifications and revisions had no material impact on prior-period balances.

New Accounting Standards

Recent Accounting Pronouncements

In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires entities to recognize revenue depicting the transfer of goods or services to customers at amounts expected to be entitled to in exchange for those goods or services. The standard provides a five-step approach to revenue recognition: (1) identify the contract(s) with the customer; (2) identify the separate performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to separate performance obligations; (5) recognize revenue when (or as) each performance obligation is satisfied. The new requirements are effective for nonpublic companies beginning January 1, 2018. Early adoption is not permitted. SourceGas is currently assessing the impact of this standard on its financial statements and disclosures.

There were no other new significant accounting standards applicable to the Company that have been issued but not yet adopted by the Company as of December 31, 2014 and through the issuance of these financial statements.

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3. Regulatory Matters

Regulatory Assets and Liabilities

The following regulatory assets and liabilities are reflected in the consolidated balance sheets (in thousands):

Regulatory Assets:

December 31, 2014 2013

Purchased gas costs $ 21,876 $ 16,527 Unrealized losses on derivative instruments 2,591 1,263 Pension plan 14,248 4,885 Postretirement medical plan 4,397 2,930 Rate Regulation and application costs 877 1,140 Other 1,535 1,627 Total regulatory assets 45,524 28,372

Less amount included in current assets (16,885) (7,198) Regulatory assets, noncurrent $ 28,639 $ 21,174

Regulatory Liabilities: Purchased gas costs S 1,457 $ 10,337 Recoverable Demand Side Management expenses 2,273 921

Unrealized losses on derivative instruments 820 259 Other 1,262 507 Total regulatory liabilities 5,812 12,024 Less amount included in current liabilities (5,010) (12,024) Regulatory liabilities, non-current 802 $

SourceGas defers purchased gas costs that otherwise would be charged to expense in accordance with gas cost adjustment mechanisms set forth in filings approved by the public utility commissions. The Company is permitted to recover such costs through rates charged to customers. The Company records an asset when purchased gas costs cumulatively exceed related billings and records a liability when billings cumulatively exceed related costs.

At December 31, 2014 and December 31, 2013, purchased gas costs in regulatory assets include $13.1 million and $16,5 million, respectively, in unrecovered gas costs related to the Litigated Settlement Special Rate Surcharge approved by the Colorado Public Utilities Commission ("CPUC"). RMNG is authorized to recover these amounts from customers through rate surcharges before November 1, 2017. Other purchased gas costs included in regulatory assets and regulatory liabilities are being recovered or refunded in rates, or are deferred pending regulatory review and approval. Generally, the applicable gas cost adjustment mechanisms provide for recovery or refund of deferred purchased gas costs over a 12-month period following the approval of a filing with the state public utility commissions with respect to such costs.

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The following table presents the purchased gas costs by state in an under or (over) collected gas position:

December 31, 2014 2013

Arkansas 4,673 $ (5,773) Colorado 3,253 (1,745) Nebraska (1,457) (541) Wyoming 900 (1,154) RMNG I (1,124)

Total purchased gas cost, net $ 7,369 $ (10,337)

Excludes the Litigated Settlement Special Rate Surcharge discussed above.

At December 31, 2014 and 2013, regulatory assets also include (i) unamortized costs incurred in connection with various regulatory applications that the Company is permitted to amortize and recover in its rates, (ii) unrealized gains and losses on derivative instruments that are used to mitigate the volatility in purchased gas costs for regulated utility customers and (iii) uncollectible customer accounts that the Company is permitted to recover in its rates. As discussed further in Note 6, SourceGas also has recorded regulatory assets for actuarial losses that have not yet been recognized in periodic benefit cost for the Company's pension and other postretirement benefit plans. The amounts recorded as regulatory assets at December 31, 2014 and 2013 are not earning a rate of return.

Rate Filings and Other Matters

SourceGas Arkansas Inc.

On August 1, 2013, SGA filed an "Act 310" Surcharge with the Arkansas Public Service Commission ("APSC"). The purpose of the surcharge is to recover expenditures that SGA has reasonably incurred as a direct result of legislative or regulatory requirements relating to the protection of the public health, safety or the environment. The surcharge, which was projected to recover annual expenses of approximately $1.4 million through revenues, became effective upon filing. On January 14, 2014, an Administrative Law Judge issued an order approving SGA's Act 310 Surcharge. That order became the final order of the APSC on February 13, 2014. Between August 1, 2013 and early July 2014, when SGA stopped billing its customers under its Act 310 Surcharge (see below), SGA recovered approximately $1.6 million under that surcharge.

On September 9, 2013, SGA made a general rate case filing with the APSC, seeking approval of revised rates, which would increase annual revenues by approximately $18.7 million. After filing all of their testimony, the parties to the rate case reached a settlement agreement which increased SGA's annual revenues by approximately $13.8 million, reflecting a 9.30 percent return on equity. On July 7, 2014, the APSC approved that settlement agreement and the Company began billing its customers and recognizing revenues on that date. The increased rates provided SGA with, among other things, recovery of expenditures, which it had been recovering under the Act 310 Surcharge. Therefore, SGA stopped billing customers under that surcharge when the rates went into effect.

The settlement agreement approved by the APSC also provided SGA with two new riders: The Main Replacement Program Rider ("MRP Rider"); and the At-Risk Meter Relocation Program Rider ("ARMRP Rider"). Through the MRP Rider, SGA will recover the costs of replacing bare steel mains, coated steel mains that are not catholically protected and mains that are the subject of an

15



advisory issued by a federal or state agency and which SGA has determined to be in unsatisfactory condition. Through the ARMRP Rider, SGA will recover the costs of relocating meters susceptible to being struck by a motor vehicle. As of December 31, 2014 through the issuance of these financial statements, it is not possible to determine how much SGA will recover under these two riders.

On January 20, 2015, SGA filed a notice with the APSC of SGA's intent to make a general rate case filing no sooner than 60 days and no later than 90 days from the date of the notice. SGA is currently preparing that rate case filing.

SourceGas Distribution LLC

On July 23, 2012, the Wyoming Public Service Commission ("WPSC") issued a Show Cause and Notice Order and an Order Initiating Investigation directing SOD to demonstrate why its current rates should not be reduced. On October 22, 2012, the parties filed a Stipulation and Agreement (the "Stipulation") in which SGD agreed to provide a one-time bill credit totaling $0.3 million, hi a hearing on October 31, 2012, the WPSC deliberated and approved the Stipulation. The bill credit was issued in January 2013 and on March 5, 2013 the WPSC issued its written order.

On September 9, 2013, SGD filed an application with the WPSC to construct major facilities consisting of a new compressor station (called "Chokecherry"), natural gas transmission pipeline and other facilities that will interconnect SGD's facilities with adjacent interstate pipelines. SGD is also seeking authority to implement new unbundled storage services, market center services and a revenue sharing mechanism. At its hearing on March 27, 2014, the WPSC approved the major elements of SGD's application with revisions to the revenue sharing agreement and on August 14, 2014 issued its written order reflecting such approval.

SOD periodically files with the Nebraska Public Service Commission ("NPSC") seeking approval of an infrastructure system replacement cost recovery charge ("ISR Charge"). The purpose of the ISR Charge is to recover capital expenditures that SGD has incurred as a result of legislative or regulatory requirements relating to the protection of the public health, safety or the environment and is in addition to SOD's currently effective base rates. On June 25, 2013, the NPSC approved, and SGD implemented an ISR Charge, which generated annual revenues of $0.7 million effective July 1, 2013. On May 1, 2014, SOD filed an application with the NPSC seeking approval of a second ISR Charge. A hearing on the stipulation between SOD and the Public Advocate was held on July 30, 2014. The NPSC approved the SGD's second TSR Charge which was implemented September 1, 2014, and it is designed to generate annual revenues of $0.5 million.

On May 1, 2014, SOD filed an application with the NPSC seeking approval to put into effect a System Safety and Integrity Rider ("SSIR.") and initial SSIR charges designed to collect $1.5 million of revenue requirement for SSIR projects completed in 2014. The NPSC granted SGD's SSIR application with certain conditions.

On November 10, 2014, SOD filed an application with the NPSC seeking approval to put into effect a 2015 SSIR to collect $1.4 million of revenue requirement for SSIR projects that will be completed in 2015. The NPSC approved the application but reduced the amount to be recovered to $1.3 million.

Rocky Mountain Natural Gas LLC

On January 31, 2013, RMNG filed a general rate case with CPUC requesting a net annual revenue increase of approximately $1.4 million. On November 13, 2013, parties, including RIVING, filed a stipulation with the CPUC for a $0.4 million revenue decrease, a 10.60 percent return on equity, an

16



SSIR, a straight-fixed variable rate structure, the elimination of RMNG's bundled service, RMNG's exit from the merchant function, a new suite of unbundled and open access transportation, storage and market center services and a revenue adjustment mechanism associated with those services. On January 30, 2014, the CPUC issued a Recommended Decision approving the stipulation including the 10.60 percent return on equity. On March 1, 2014, the rates went into effect and the Company began billing its customers and recognizing revenue on that date.

On March 31, 2014, RMNG filed an advice letter proposing an SSIR rate designed to collect $1.8 million of revenue requirement for SSIR projects to be completed in 2014. The rate went into effect on June 1, 2014, on an interim basis, subject to refund. On September 17, 2014, a settlement was reached and the CPUC approved most of the SKR projects for inclusion in the SSIR rate, RMNG issued a refund of $0.5 million to ratepayers on December 16, 2014. On October 31, 2014, RMNG filed an advice letter proposing an SSTR rate to collect $0.4 million of revenue requirement for SSIR projects that will be completed in 2015. This SSIR rate went into effect on January 1, 2015,

Various other matters affecting SourceGas' regulated utility operations are subject to proceedings before the state public utility regulatory commissions in Arkansas, Colorado, Nebraska and Wyoming, as well as the Federal Energy Regulatory Commission.

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4. Debt

Limg-term Debt

Long-term debt consisted of the following (in thousands):

Year Due Interest

December 31, 2014 December 31, 2013 Weighted average

Interest Rate Outstanding

Weighted average

Interest Rate Outstanding Senior Notes, unsecured 2017 Fixed 5,90% $ 325,000 5.90% $ 325,000 Tenn loan, unsecured 2016 Variable i 1.41% 150,000 1.55% 150,000

$175.0 million revolving credit 2016 Variable i agreement, unsecured 1.42% 139,100 1.65% 95,500

Total 614,100 570,500 Less: Unamortized original issue discount on Senior Notes (231) (334) Current maturities

Long-term debt, net 613,869 570,166

Variable rate based on one, two, three, or six-month LIBOR

On January 15, 2015, SourceGas LLC entered into a term loan with an aggregate principal amount of $275.0 million due July 2016, which bears interest at a variable rate based on one, two, three, or six-month LIBOR plus a margin dependent upon the Senior Notes' rating. Upon closing, the applicable margin rate was 0.75 percent. The interest payments are payable quarterly, beginning March 31, 2015. Initial proceeds were used to pay down the $150.0 million term loan and the remainder was used to pay down a portion of the revolving credit agreement, both held at SourceGas LLC. Through March 26, 2015, SourceGas paid down $30.0 million of the $275.0 million term loan.

The Note, term loan and revolving credit agreement contain certain covenants, including financial covenants that require SourceGas to maintain ratios of indebtedness to total capitalization below specified levels. At December 31, 2014 and 2013, the Company was in compliance with this covenant.

At December 31, 2014, the aggregate maturities of long-term debt are as follows (in thousands):

Year ending December 31: 2015

2016'

2017 289,100 325,000

$ 614,100

1 The issuance of the January 2015 term loan will increase the long-term debt that matures in 2016 to $534.1 million.

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5. Commitments and Contingencies

Lease and Purchase Commitments

SourceGas leases certain property, plant and equipment under operating leases. Rent expense related to these leases totaled $2.4 million and $2.3 million for the years ended December 31, 2014 and 2013, respectively. Future minimum lease payments under noneancelable operating leases are as follows (in thousands):

Year ending December 31: 2015 $ 2,271 2016 2,241 2017 2,118 2018 2,129 2019 1,676

Thereafter 4,571 15,006

SourceGas assumed agreements, executed under previous ownership, that require the Company to purchase all of the natural gas produced over the productive life of specific leaseholds in the Bowdoin field in Montana. The majority of these purchases are committed to distribution customers of the Company's regulated utility companies in Colorado, Nebraska and Wyoming, which are subject to regulatory cost recovery mechanisms. The prices to be paid under these agreements vary and currently exceed market prices in certain instances. For the years ended December 31, 2014 and 2013, SourceGas' purchases under these agreements totaled $11.9 million and $16.3 million, respectively. Based on estimated production and forecasted prices, the Company estimates that purchases under these agreements will range from $8.8 million to $11.4 million for each of the next five years. However, the volumes and cost of purchases under these agreements after five years cannot be reasonably estimated.

SourceGas has signed agreements providing for the reservation of firm pipeline capacity under which the Company is required to make fixed monthly payments for contracted capacity. SourceGas enters into short-term sale agreements to release certain firm pipeline capacity on an annual basis to natural gas marketers in conjunction with the Choice Gas program. However, as the release agreements are of a short-term nature, they are not reflected on the following schedule.

At December 31, 2014, the Company's commitments for the reservation of firm pipeline capacity are as follows (in thousands):


2015 $ 30,651

2016 25,498

2017 24,822

2018 22,365

2019 17,649

Thereafter 96,519 $ 217,504

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SourceGas' total obligations of fixed charges under the Company's pipeline capacity purchase agreements were $34.4 million and $33.0 million as of December 31, 2014 and 2013, respectively, and amounts paid during the year for these contracts were $17.9 million and $19.2 million for the years ended December 31, 2014 and 2013, respectively.

SourceGas also enters into gas purchase agreements, which are short-term or long-term in nature. At December 31, 2014, the long-term commitments to purchase physical quantities of natural gas under contracts indexed to the forward Colorado Interstate Gas ("CIG"), Panhandle Eastern Pipeline ("PEPL") and Northwest Wyoming Pool ("NWWY Pool") Natural Gas indices are as follows:


Million Metric British Thermal Units ("Mmbtu") (in thousands)

CIG PEPL NW WY Pool 2015 1,664 1,825 2,273 2016 1,364 1,525 2,205 2017 2,128 2018 2,070 2019 720

3,028 3,350 9,396

SourceGas' total payments under long-term gas purchase agreements were $16.5 million and $5.9 million as of December 31, 2014 and 2013, respectively.

Litigation

SGD is a complainant in SGD LLC vs. Bitter Creek Pipelines, LLC ("Bitter Creek"), Bitter Creek provides natural gas gathering services to SGD in the Bowdoin field in Montana under a written gas gathering agreement. SGD initiated arbitration on December 18, 2009 claiming that Bitter Creek breached the gathering agreement by wrongfully installing compression, failing to operate the gathering system at the proper pressure and noncompliance with other requirements of the agreement. Arbitration occurred in August 2010. The arbitration panel agreed that Bitter Creek had breached the agreement and awarded damages in the amount of $26.0 million and attorney fees and expenses in the amount of $0.6 million to SGD. On April 20, 2011, the District Court, Yuma County Colorado confirmed the award and certified the judgment in favor of SOD. On May 4, 2011, Bitter Creek posted a $25,0 million supersedeas bond and initiated an appeal of this judgment. On May 24, 2012, the Colorado Court of Appeals issued an order reversing the judgment and remanding the matter back to the district court for trial. On August 2, 2012, SourceGas filed a petition for review of this decision. On July 22, 2013, the Colorado Court of Appeals denied SourceGas' petition. The Bitter Creek (now known as "WM Energy Midstream") case is remanded to the Yuma County District for a retrial before the Court instead of an arbitration panel, In August 2013, WBI Energy Midstream filed motions to recover certain costs in the Yuma County District Court case. On April 18, 2014, SGD and WBI Energy Midstream stipulated to a 150 day stay of the District Court proceeding while the parties engaged in settlement discussions. On November 17, 2014, SOD and WBI Energy Midstream entered into an additional 91 day stay which will allow the parties to continue to engage in settlement negotiations. The gas gathering agreement provides gathering services for gas purchased through an agreement between Noble Energy and SGD (the "P-802 Contract"). On January 19, 2015, SGD submitted a written offer to Noble Energy to terminate the P-802 Contract. If the P-802 Contract is terminated, WBI Energy and SGD will negotiate termination

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of the gathering agreement for the Bowdoin field and settlement of SGD's claims against WBI Energy Midstream.

SourceGas is involved in other litigation and claims arising from the day-to-day operations of the Company's business. SourceGas believes that the ultimate resolution of those matters will not have a material adverse impact on the Company's business, consolidated balance sheets, cash flows or results of operations.

Environmental Matters

SourceGas is subject to federal, state and local laws and regulations governing environmental quality. RMNG is in the process of upgrading facilities at its Wolf Creek Storage Field. Soil and water sampling was requested by the United States Forest Service ("USFS") and the Bureau of Land Management ("BLM") in response to discolored soil found onsite. Small levels of contaminants were found in the immediate area around three of the well pads sampled. RMNG rernediated the contamination; however, subsequent samplings requested by the USFS and BLM demonstrated low levels of contamination which will be remediated in the spring of 2015. RMNG continues monitoring efforts. SourceGas accrues liabilities related to these efforts when it is reasonable to estimate the amount, or range of amounts, of probable costs related to these efforts. Management does not believe that it is reasonably possible that there will be a material change in the Company's estimated liability in the near ten-n and does not currently anticipate the disposition of any known efforts to have a material effect on the Company's financial position, results of operations or cash flows.

6. Pension and Other Postretirement Benefits

Retirement Savings Plan

The SourceGas LLC Retirement Savings Plan ("Savings Plan") is a defined contribution retirement plan qualified under Section 401(k) of the Internal Revenue Code and covers substantially all of SoureeGas' employees. Savings Plan participants may contribute a portion of their pretax compensation to the plan, subject to limitations as defined in the Savings Plan or by the Internal Revenue Service. The Company makes nonelective and elective employer contributions to the Savings Plan that totaled $4.5 million and $4.1 million for the years ended December 31, 2014 and 2013, respectively.

Defined Benefit Pension Plan

The SourceGas LLC Retirement Plan ("Retirement Plan") covers only employees that were eligible for benefits under similar plans sponsored by previous ownership prior to acquisition by SoureeGas.

The Retirement Plan provides for defined pension benefits based on employment group. Employment groups are determined based on the acquisition that brought the eligible employees to the Company. As of December 31, 2014 and 2013, SourceGas has the following employment groups: SG Participants (March 2007 acquisition) and SGA Participants (July 2008 acquisition). The benefits for these groups are based on the participant's compensation rate and years of participation.

SourceGas established a trust that accumulates assets to pay benefits under the Retirement Plan. The Company's funding policy is to contribute annually at least the minimum required contribution under federal law using the actuarial cost method and assumptions used for determining annual funding requirements.

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Assets in the trust are invested in cash, fixed income and equity investments in accordance with a written investment policy, which may be revised based on the actions of the SourceGas LLC Retirement Plan Committee (the "Committee"). The Committee monitors actual performance against target allocations and adjusts actual allocations and targets in accordance with the investment policy. The Committee uses outside consultants and investment managers to aid in the determination of asset allocation and the management of actual plan assets. The Retirement Plan seeks to match the long-term nature of its funding obligations with investment objectives for long-term growth and income.

The asset allocation strategy reflects the Retirement Plan's return objectives and risk tolerance. Asset allocations, target and actual, expressed as a percentage of the market value of the Retirement Plan are as follows:

December 31, Target Range 2014 2013

Asset category: Equity securities 60% 63% 45% —75% Fixed-income securities 39% 37% 25% — 55% Cash 1% 0% 0% — 5%

100% 100%

The Company's pension liability balance (the unfunded status) represents the difference between the projected benefit obligation for pensions and the market value of the pension assets. This difference is made up of the unamortized actuarial gain or loss that arises during the period but is not recognized as a component of net periodic pension cost and would typically be recognized as a component of accumulated other comprehensive income ("AOCI"). SourceGas' regulated utility subsidiaries recover pension costs in rates; therefore, the Company has reported the unanaortized actuarial gain or loss in regulatory liabilities or regulatory assets, respectively (see Note 3).

Postretirement Medical Plan

The SourceGas Employee Benefits Plan ("Medical Plan") provides for subsidized healthcare benefits for certain retirees that were covered by similar plans under previous ownership prior to acquisition by SourceGas.

The Medical Plan provides for subsidized healthcare benefits to eligible participants based on two employment groups, SG Participants and SGA Participants. Based on the employment group, the Company has varied levels of discretion in determining (i) the specific benefits to be provided, (ii) the required participant contributions and (iii) other variables that affect the net cost of its Medical Plan benefits.

Various trusts hold assets for postretirement benefits for the SGA Participants. Assets in the trusts are invested in cash, fixed-income and equity investments in accordance with a written investment policy. This allocation may be revised based on the actions of the Committee.

The SQA Participants of the Medical Plan qualify to receive the federal subsidy under the Medicare Prescription Drug, Improvement and Modernization Act of 2003 ("Medicare Act"). The effect of the Medicare Act is reflected assuming (1) the Medical Plan will continue to provide prescription drug benefits to SGA Participants that are at least actuarially equivalent to the Medicare Act and (ii) the Medical Plan will continue to receive the federal subsidy.

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SourceGas' liability (the unfunded status) for the Medical Plan represents the difference between the accumulated postretirement benefit obligation and the market value of other post retirement assets. This difference is made up of the unamortized actuarial gain or loss that arises during the period but is not recognized as a component of net periodic benefit cost and would typically be recognized as a component of AOCI. SourceGas' regulated utility subsidiaries recover postretirement costs in rates; therefore, the Company has reported the unamortized actuarial gain or loss in regulatory liabilities or regulatory assets, respectively (see Note 3).

Actuarial Assumptions

SourceGas determines periodic pension and postretirement benefit costs using certain actuarial assumptions and methods. These assumptions include demographic and economic assumptions. In determining the discount rate, which is used to determine the actuarial present value of plan benefits, SourceGas considers the yields of high-quality fixed-income investments with maturities corresponding to the timing of expected benefit payments. The Company's assumptions about the long-term rate of return on plan assets are based on historical and projected rates of return for current and planned asset classes in the investment portfolio. Assumed projected rates of return for each asset class were selected after analyzing historical experience and future expectations of the returns. The overall expected rate of return for the portfolio was developed based on the target allocation for each asset class. In determining the rate of increase in healthcare costs, the Company considers historical and projected healthcare costs and also the effects of plan provisions that enable SourceGas to limit increases in the net cost of benefits to the general inflation rate by adjusting participant contributions, deductibles and copayments.

The measurement dates used to determine pension and other postretirement benefit measurements for the Retirement Plan and Medical Plan are December 31, 2014 and 2013. The actuarial assumptions used to compute the net periodic pension cost and postretirement benefit cost are based upon information available as of the beginning of the year. Changes in these assumptions may impact future benefit costs and obligations.

The following actuarial assumptions were used to determine the benefit obligations and the net 1 periodic benefit cost for the years ended December 31, 2014 and 2013:

Retirement Plan Medical Plan Actuarial assumptions: 2014 2013 2014 2013

Benefit obligation: Discount rate 3.8% 4.7% 3.8% 4.7% Rate of compensation increase 3.0% 3.0% N/A N/A

Net periodic benefit cost: Discount rate 4.7% 4.0% 4.7% 4.0% Rate of compensation increase 3.0% 3.0% N/A N/A

Expected long-term rate of return on plan assets 8.0% 8.0% 5.0% 5.0%

Healthcare cost trend rate: SG Participants N/A N/A 3.0% 3.0%

SGA Participants N/A N/A 5.0% 6,0% grading

to 5.0%

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Benefit Obligation and Funded Status

The following is a reconciliation of the changes in the benefit obligation and fair value and a statement of the funded status of the Retirement Plan and Medical Plan (in thousands):

Change in benefit obligation:

Retirement Plan Medical Plan December 31, December 31,

2014 2013 2014 2013

Benefit obligation at beginning of year $ 61,591 $ 62,590 $ 13,445 $ 14,371 Service cost 3,127 3,493 152 168 Interest cost 2,849 2,463 641 562 Contributions by retirees - 402 377 Benefits paid/payable (3,241) (2,909) (1,022) (1,130) Actuarial loss/(gain) 7,738 (4,046) 1,795 (919) Federal subsidy received / receivable - - 16 Benefit obligation at end of year 72,064 61,591 15,413 13,445

Change in plan assets: Fair value of plan assets at beginning of year 53,013 44,485 3,011 2,624 Actual return on plan assets 2,637 7,537 198 216 Contributions by employer 3,900 3,900 778 940 Contributions by retirees - 401 377 Benefits paid/payable (3,241) (2,909) (1,022) (1,130) Federal subsidy received / receivable - 16 Other expenses (59) (32) Fair value of plan assets at end of year 56,309 53,013 3,307 3,011 Unfunded status at end of year $ (15,755) $ (8,578) $ (12,106) $ (10,434)

Amounts recognized in the consolidated balance sheets consist of the following: Other current liabilities $ - $ $ (555) $ (497) Other liabilities (15,755) (8,578) (11,551) (9,937)

Total liabilities $ (15,755) $ (8,578) $ (12,106) $ (10,434)

Accumulated benefit obligation ("ABO") (1) $ 66,205 $ 56,115 N/A N/A

Amounts recognized in regulatory assets consist of the following: Net actuarial loss $ (14,248) $ (4,885) $ (4,397) $ (2,930)

(1) ABO differs from the projected benefit obligation in that the ABO excludes the effect of salary and wage increases.

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Net Periodic Benefit Cost

The components of net periodic benefit cost for the Retirement Plan and Medical Plan are as follows (in thousands):

Retirement Plan Medical Plan Year ended December 31, Year ended December 31,

2014 2013 2014 2013 Service cost $ 3,127 $ 3,493 $ 152 $ 168 Interest cost 2,849 2,463 641 562 Expected return on plan assets (4,262) (3,584) (153) (135) Amortization of loss 841 342 365 Net periodic benefit cost $ 1,714 $ 3,213 $ 982 960

SourceGas estimates that a total of $1.2 million will be amortized from regulatory assets into net periodic benefit cost during 2015 for the Retirement Plan and the Medical Plan.

Expected Contributions and Benefit Payments

SourceGas expects to contribute $3.9 million to the Retirement Plan and $0.9 million to the Medical Plan in 2015.

Retirement Plan benefits for all participants and Medical Plan benefits for SGA Participants are distributed from the related trusts. For SG Participants, the Company pays benefits under the Medical Plan directly to participants and receives related contributions directly from participants. Estimated future benefit payments, net of estimated contributions from participants, excluding the effect of applicable Medicare Act federal subsidy receipts and gross amount of federal subsidy receipts are as follows (in thousands):

ending December 31: 2015 2016 2017 2018 2019 2020— 2024

Retirement Plan

Medical Plan

Federal Subsidy Receipts

$ 2,194 2,476 3,424 4,108 4,618

29,031

$ 829 911 988

1,155 1,327 7,389

$ (23) (27) (29) (33) (43)

(330)

Investment Valuation

The Retirement Plan and Medical Plan assets are valued under the current fair value framework. See Note 7 for further discussion regarding the definition and levels of the fair value hierarchy established by authoritative guidance.

Year

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Below is a listing of the market value of the major categories of plan assets held as of December 31, 2014 and 2013, as well as the associated level within the fair value hierarchy based on the lowest level input that is significant to the fair value measurement in its entirety (in thousands):

Asset category

December 31, 2014 December 31, 2013 Retirement

Plan Medical

Plan Retirement

Plan Medical

Plan Level 1

Cash and cash equivalents $ 724 $ 193 $ 204 $ 187 Federal subsidy receivable Equity securities

U.S. small cap value (1) 3,342 3,266 U.S. small cap blend (t) 113 108 U.S. mid cap blend 172 167 U.S. mid cap growth (1) 3,489 3,343 U.S. large cap value (1) 8,994 9,083 U.S. large cap blend - 498 .. 440 U.S. large cap growth (1) 8,998 9,013 International companies (2) 8,955 172 . 8,403 230

Fixed-income securities Intermediate-term bond (3) 8,787 7,895 High-yield bond (4) 2,683 2,585 Short-term bond (5) 7,617 6,839 Inflation-protected bond (5) 2,720 2,382

Real estate (6) - 81 64 Total Level 1 56,309 1,229 53,013 1,196

Level 2 Intermediate-term bond (7) 1,969 1,625 High-yield bond (8) 109 190

Total Level 2 2,078 1,815

Total Assets $ 56,309 $ 3,307 $ 53,013 $ 3,011

(1) Includes funds that invest primarily in U.S. common stocks

(2) Includes funds that invest primarily in foreign equity securities

(3) Includes funds that invest in a blond of U.S. government securities, mortgage-backed securities,

U.S. corporate bonds,and foreign bonds

(4) Includes funds that invest primarily U.S. corporate bonds

(5) Includes funds that invest only in U.S. government securities

(6) Includes funds that invest only in real estate investment trusts

(7) Includes funds that invest primarily in state and municipal bonds

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The Retirement Plan funds have been determined to be Level 1 investments within the fair value hierarchy and are valued on the basis of available market quotations in active markets. The Medical Plan fixed-income securities have been determined to be Level 2 investments within the fair value hierarchy and are valued on significant other observable outputs other than quoted market prices. The remaining Medical Plan funds have been determined to be Level 1 investments.

7. Derivatives and Fair Value Measurement

Derivatives

In managing its natural gas supply portfolios, the Company has historically entered into physical fixed- and variable-priced contracts, which qualify as derivatives. Additionally, the Company purchased over-the-counter financial natural gas swap contracts and options to mitigate risks associated with changes in the market price. Gas contracts that have firm commitments to purchase a fixed amount of gas in the future at market price, qualify for the normal purchases and normal sales exception that is allowed for contracts that are probable of delivery in the normal course of business and are exempt from fair value reporting. The Company's natural gas purchases with volumetric swing in their contracts do not qualify for the normal purchases and normal sales exception. These purchase deals and swap contracts are recorded at fair value.

Pursuant to regulatory deferral accounting treatment for rate-regulated entities, the costs associated with gains and losses from the use of financial and physical derivative instruments are included in the Company's purchased gas adjustment mechanisms. The changes in fair value and the settled amounts of these derivative instruments do not have a direct effect on earnings or other comprehensive income.

The Company has designated a certain number of its commodity derivative instruments as cash flow hedges. The effective portion of the unrealized gains and losses arising from the use of the cash flow hedges is deferred in AOCI and will be recognized in operating results when the forecasted transaction affects earnings. Hedge ineffectiveness, to the extent incurred, is currently recognized in the Company's operating results.

In December 2014, SourceGas purchased over-the-counter gasoline swaps to help stabilize operating costs associated with forecasted purchases of gasoline fuels used to power vehicles and equipment used in the course of business. At December 31, 2014, the Company held 42,000 gallons per month, or 504,000 gallons, of NYMEX gasoline swaps at an average price of $1.80 per gallon. These contracts extend through December 2015 and are not designated as cash flow hedges. SourceGas recognizes unrealized gains and losses related to these derivative instruments in the operating results; they are not recorded as a component of deferred gas costs.

27



The commodity options and swaps are utilized to effectively fix the price on a portion of the Company's natural gas supply portfolios. These financial derivatives are purchased in anticipation of the forecasted purchases of natural gas, during time frames ranging from January 2015 through March 2017. Under these contracts, the Company pays the counterparty at a fixed rate and receives a floating rate per Million Metric British Thermal Units ("Mmbtu") of natural gas. Volumes below exclude contracts that qualify for normal purchase and normal sales. As of December 31, 2014 and 2013, the Company had net long natural gas contracts outstanding in the following quantities:

December 31, Mmbtu thousands) 2014 2013 Hedge designation:

Cash flow hedges 1,282 2,716 Not designated as hedges 13,347 14,665

Total hedges 14,629 17,381

Hedge position: Short position (5,077) (3,783) Long position 19,706 21,164

Net long position 14,629 17,381

Interest Rate Swaps

In April 2013, SourceGas LLC entered into forward starting interest rate swaps with an aggregate notional amount of $150.0 million as a means of fixing the interest on the $150.0 million term loan. Under these swaps, SourceGas LLC pays a weighted average fixed rate of 0.39 percent. These swaps receive a variable one-month LIBOR rate on the notional principal amounts over a two year, seven month term ending in February 2016. These swaps were designated as cash flow hedges upon inception.

28



The fair value and balance sheet classification of the Company's derivative instruments are as follows (in thousands):

Balance Sheet December 31, Location 2014 2013

Designated as cash flow hedges: Asset derivative instruments:

Current commodity contracts Other current assets 207 $ 174 Current interest rate swaps Other current assets 89 Noncurrent commodity contracts Other assets 60 7 Noncurrent interest rate swaps Other assets 49 372

Liability derivative instruments: Current commodity contracts Derivative instruments (1,719) (385) Current interest rate swaps Derivative instruments (266) (261) Noncurrent commodity contracts Derivative instruments (289) (110) Noncurrent interest rate swaps Derivative instruments (7)

Total (1,869) (210) Not designated as hedges:

Asset derivative instruments: Current commodity contracts Other current assets 2,013 391 Noncurrent commodity contracts Other assets 320 59

Liability derivative instruments: Current commodity contracts Derivative instruments (7,132) (1,257) Noncurrent commodity contracts Derivative instruments (620) (76)

Total (5,419) (883) Total derivative instruments on balance sheet (7,288) $ (1,093)

29



The changes in fair value and income statement location of the Company's derivative instruments are as follows (in thousands):

Designated as cash flow hedges: Natural gas sales:

Net realized (loss) gain reclassified from AOCI Ineffectiveness gain (loss)

Purchases and other costs of sales: Net realized gain (loss) reclassified from AOCI


(95) 26

1,213

$ 7 $ (26)

(762) Ineffectiveness (loss) gain (45) 5

Interest expense: Ineffectiveness (loss) gain (23) 23 Net realized loss reclassified from AOCI (488) (2,918)

Not designated as hedges: Natural gas sales:

Net realized gain 3 155 Net unrealized gain (loss) 26 (167)

Purchases and other costs of sales: Net realized loss (1,303) (670) Net unrealized loss (3,292) (82)

Operation and maintenance: Net unrealized loss (76)

Total impact of derivative instruments on earnings (4,054) $ (4,435)

30



In accordance with ASC 220 Comprehensive Income, presentation of the Company's derivative instruments included in AOCI is as follows, net of tax where applicable (in thousands):

Interest Rate Swaps

Commodity Derivatives AOCI

Balance, December 31, 2012 $ (3,161) $ (139) $ (3,300) Decrease in fair value, net of tax (221) (232) (453) Recognition of losses in earnings due to settlements, net of tax 2,918 457 3,375


Balance, December 31, 2013 S (336) $ 86 $ (250) Decrease in fair value, net of tax (621) (395) (1,016) Recognition of losses (gains) in earnings due to settlements, net of tax 488 (676) (188)


Balance, December 31, 2014 $ (341) $ (985) $ (1,326)

The Company expects to reclassify $0.9 million of deferred losses, net of tax, to purchases and other costs of sales relating to commodity derivative instruments and $0.2 million of deferred losses to interest expense during the year ended December 31, 2015, as forecasted transactions occur. If it becomes probable that a forecasted transaction will not occur, then the Company will discontinue the use of hedge accounting and recognize the unrealized gains or losses that were previously recorded in AOCI in net income.

Fair Value Measurements

SourceGas reports certain assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date.

31



The following table sets forth by level within the fair value hierarchy SourceGas' derivative assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2014 and 2013 (in thousands):

Significant Quoted Prices Other Significant

in Active Observable Unobservable Markets Inputs Inputs Total Fair

December 31, 2014 (Level I) (Level 2) (Level 3) Value Assets:

Commodity derivative instruments $ $ 2,600 $ - $ 2,600 Interest rate swaps 138 138

Liabilities: Commodity derivative instruments (9,760) (9,760) Interest rate swaps (266) (266)

Net derivative liability $ (7,288) $ $ (7,288)

December 31, 2013 Assets;

Commodity derivative instruments 631 $ $ 631 Interest rate swaps 372 372

Liabilities: Commodity derivative instruments (1,828) (1,828) Interest rate swaps (268) (268)

Net derivative liability (1,093) $ $ (1,093)

In accordance with fair value accounting, the Company includes nonperformance risk in calculating fair value adjustments. This includes a credit risk adjustment based on the credit spreads of the counterparties when SourceGas is in an unrealized gain position, or on SourceGas' own credit spread when it is in an unrealized loss position. The inputs in the Company's valuation techniques on the financial derivatives include natural gas futures, credit default swap spreads and interest rates. These are also known as significant other observable, or Level 2, inputs. The Company has not used any Level 3 inputs in fair value valuations and there were no transfers between Level 1 or 2 during the year ended December 31, 2014 and 2013.

Certain of SourceGas' master agreements for derivative instruments contain a reference to the Company's Senior Notes rating as determined by one or more of the major credit rating agencies. The current rating determines the available amount of unsecured credit. Any counterparty exposure in excess of a negotiated line of unsecured credit may result in the requirement for the Company to post collateral. Should a change in the Senior Notes rating trigger a change in available unsecured credit, SourceGas may be required to post additional collateral to cover counterparty exposure. No collateral was posted at December 31, 2014 or 2013.

32



The following table presents the fair value of the derivative instruments that are in a liability position, along with the Company's exposure to collateral calls if the credit risk contingent features were triggered (in thousands):

December 31, 2014

Potential Collateral

Fair Value Call Interest rate swaps (20) $ 21 Commodity derivatives (3,922) 4,084

$ (3,942) $ 4,105

The fair value of the liability may differ from the potential collateral call amount due to the consideration of credit risk in its fair value measurements.

8. Income Taxes

SourceGas' income tax expense (benefit) consisted of the following (in thousands):


Current: Federal $ (4,034) $ 3,261 State and local (598) 1,191 Total current (4,632) 4,452

Deferred: Federal 6,309 781 State and local 1,264 150 Total deferred 7,573 931

Total income tax expense $ 2,941 $ 5,383

A reconciliation of the expense for income taxes to the expense that would result from applying the federal corporate income tax rate of 35 percent ("expected" rate) to SourceGas' pretax income is as follows (in thousands):


Computed "expected" tax expense $ 16,469 $ 18,836 Increase (decrease) in income taxes resulting from:

Limited liability company income not subject to tax (13,245) (14,389) State and local income taxes (net of federal benefit) 411 578 Other (694) 358

Total expense for income taxes $ 2,941 $ 5,383

33



The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below in total (in thousands):

December 31, Total 2014 2013 Deferred short-term tax assets (liabilities):

Capital loss carryforward $ 2,811 Net operating loss carryforwards 2,431 Derivative financial instruments 1,204 134 Gas costs and inventory (127) 1,602 Employee expenses 532 294 AOCI - hedging 645 (56) Bad debt reserve 388 352 Other 3,875 1,918

Total deferred short-term tax assets 8,948 7,055 Valuation allowance (1,437) Net deferred short-term tax assets 8,948 5,618 Deferred long-term tax assets (liabilities):

Net operating loss carryforwards 652 183 Pension and other postretirement benefits 748 842 Contributions in aid of construction 6,956 3,944 Capital loss carryforward 83 Property, plant and equipment (48,544) (35,193) Deferred investment tax credit - ITC (49) (86) Trademarks and trade names (160) (160) Other (3,615) (1,965)

Total deferred long-term tax liabilities (43,929) (32,435) Valuation allowance (83) (1,375) Net deferred long-term tax liabilities (44,012) (33,810)

Net deferred tax liabilities $ (35,064) $ (28,192)

When assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. SourceGas considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods) and projected taxable income and tax planning strategies in making this assessment. In order to fully realize a deferred tax asset, the Company would need to generate future taxable income of a certain nature, ordinary or capital, before expiration of the respective deferred tax assets.

As of December 31, 2014, SourceGas has an estimated federal net operating loss carryforward of $6.9 million. IRS rules allow a two-year net operating loss carryback and a twenty-year net operating loss carryforward. The Company currently anticipates foregoing the federal net operating loss carryback and utilizing the carryforward in full in 2015. SourceGas' estimated state net operating loss carryforwards total $10.1 million, The Company anticipates also foregoing the state net

34



operating loss carryback where allowed. SourceGas expects to use the state net operating loss carryforward within the allowable carryforward period. These carryforwards may be used to offset future state taxable income. In addition to the Company's state net operating loss carryforward, the Company's capital loss carryforward is $0.2 million. A valuation allowance of $0.2 million is recorded in connection with this capital loss carryforward as the Company does not foresee capital gains to absorb this capital loss.

SourceGas is subject to U.S. federal income tax as well as state income tax filing obligations in a number of jurisdictions. The statute of limitations remains open for years 2011 forward and for years 2008 to the extent of net operating loss utilization in 2011, and 2009 to the extent of net operating loss utilization in 2011 and 2012. In 2014 SourceGas, Inc. completed an IRS examination of tax year 2011 with no material adjustments that were not proposed by the taxpayer.

In September 2013, the IRS and U.S. Treasury Department released final regulations on the deduction and capitalization of expenditures related to tangible property. In January 2014, the IRS issued Revenue Procedure 2014-16, which provided the procedural guidance with respect to compliance with these regulations. The regulations and related guidance do not completely address the tax treatment for natural gas pipeline network assets. However, the estimated impact of these regulations in the 2014 tax provision is a favorable adjustment of $26.7 million which includes a cumulative accounting method change adjustment of $20.2 million.

Based on the projections of future taxable income over the periods for which the deferred tax assets may be utilized, the Company believes that it is more likely than not it will realize the benefits of its deferred tax assets, net of valuation allowances, at December 31, 2014 and 2013. The Company has a capital loss carryforward that expires in 2017, which is reported as a deferred tax asset with a full valuation allowance. A capital loss carryforward in the amount of $6.8 million expired on December 31, 2014, The deferred tax asset and related valuation allowance were removed from the balance sheet with no impact on tax expense.

In accordance with ASC 740 Income Taxes, during the fourth quarter of 2012, the Company recognized a reserve for uncertain tax positions related to pension, vacation and other post retirement deductions that were related to liabilities assumed by the Company as part of the acquisition of SQA on July 1, 2008. In 2014, the Company released $2.4 million of a $3.6 million reserve as a result of completion of IRS audits of tax years 2008 and 2011. The reserve for uncertain tax benefits amounted to $1 2 million and $3,6 million for the years ended December 31, 2014 and 2013, respectively. Accrued interest related to the reserve is included in interest payable.

9. Related Party Transactions

Agreements have been executed with the owners of the Company to provide certain administrative and operating services. These agreements require SourceGas to pay service fees totaling $1.0 million per year and reimburse out-of-pocket expenses. Fees incurred under these agreements totaled $1.0 million and $1.1 million for years ended December 31, 2014 and 2013, respectively.

There were no amounts payable to these related parties for the years ended December 31, 2014 and 2013.

35



10. Subsequent Events

SourceGas has evaluated events subsequent to December 31, 2014 through March 26, 2015, which is the issuance date of these consolidated financial statements, in order to determine the impacts, if any, of these events on the Company's consolidated financial statements. Except as discussed in Notes 2, 3 and 4, there are no material subsequent events to report.

36


SOURCEGAS ARKANSAS SCHEDULE E-6

Test Year: Partially Projected Test Year ended March 31, 2015 Title: Standard

Docket No. 15-011-U Journal Entries

Department

Journal

Entry # Journal Entry Description Occurrence

(1) (2) (3) (4)

1 Operations - 01 201 Gas Cost Process S1 - Choice Gas Costs-SGES Monthly

2 Operations - 01 205 Gas Cost Process S1 - Choice Gas SGES Storage Actual Monthly

3 Operations - 01 219 Gas Cost Process S1 - Choice Gas SGES Purchases Allocation Monthly

4 Operations - 01 223 Gas Cost Process S2 - Choice Gas SGES Federal 1-29 Monthly

5 Operations - 01 206 Gas Cost Process S2 - Choice Gas SGES Storage Accrual Monthly

6 Operations - 01 204 Gas Cost Process S2 - Choice Gas SGES Transp Accrual Monthly

7 Operations - 01 202 Gas Cost Process S2 - Choice Gas SGES Purchases Accrual Monthly

8 Operations - 01 203 Gas Cost Process S2 - Choice Gas SGES Transp Exp Allocation Monthly

9 Operations - 01 208 Gas Cost Process S3 - Third Party Gas SGES Sales Accrual Monthly

10 Operations - 01 211 Gas Cost Process S3 - Winterguard Revenue Monthly

11 Operations - 01 213 Gas Cost Process S3 - Choice Gas Commodity Revenue Monthly

12 Operations - 01 210 Gas Cost Process S3 - 1015-SGES Unbilled Entry Monthly

13 Operations - 01 414 Gas Cost Process S1 - GL to BW Correction for 1017 &1048 Upload Monthly

14 Operations - 01 217 Gas Cost Process S3 - Winterguard True-Up Adjustment As Needed

15 Operations - 01 215 Gas Cost Process S3 - Winterguard Exit Fees Monthly

16 Operations - 01 221 Hedge Expense Allocation Monthly

17 Operations - 01 225 Realized Hedging Monthly

18 Operations - 01 911 Gas Cost Process S1 - Colorado Gas Costs Monthly

19 Operations - 01 920 Gas Cost Process S1 - CO interest (Entry for July close is not reversing) Monthly

20 Operations - 01 935 Gas Cost Process S1 - QPTM Revenue - SG Arkansas Valley Monthly

21 Operations - 01 952 Gas Cost Process S1 - CO Gas Cost Accrual Monthly

22 Operations - 01 301 Gas Cost Process S1 - Gas Purchase Actual (prior month) Monthly

23 Operations - 01 302 Gas Cost Process S2 - Gas Purchase Accrual Monthly

24 Operations - 01 304 Gas Cost Process S1 - Record net change in line pack Monthly

25 Operations - 01 305 Gas Cost Process S1 - Net System Imbalance Monthly

26 Operations - 01 335 Accrue Net Change in Line Pack Monthly

27 Operations - 01 336 Accrue Net System Imbalance Monthly

28 Operations - 01 306 Gas Cost Process S1 - Record storage withdrawals - Woolsey, Tetco, LNG Monthly

29 Operations - 01 312 Gas Cost Process S1 - Record tax on company use gas Monthly

30 Operations - 01 313 Gas Cost Process S1 - Record storage deliveries - Woolsey, Tetco, LNG Monthly

31 Operations - 01 316 Gas Cost Process S1 - Deferred revenue adjustment/Over or under recovery of gas costs Monthly

32 Operations - 01 317 Revenue Accrual - Gas sales accrual/adjustment for gas costs Monthly

33 Operations - 01 325 Gas Cost Process S1 - Record monthly gas transport costs Monthly

34 Operations - 01 328 Gas Cost Process S2 - Accrue for Transportation Expense Monthly

35 Operations - 01 329 Gas Cost Process S2 - Accrue for Tax on Company Use Monthly

36 Operations - 01 331 Gas Cost Process S1 - Move hedging, Transport Imb & Cust Conversion entries thru Gas Cost Process Monthly

37 Operations - 01 350 Billing Sys Manual Proces - Move NE Bad Debt to NE Bad Debt Tracker As Needed

38 Operations - 01 131 Gas Cost Process - Piceance Plant Monthly

39 Operations - 01 411 NonReg Expense Allocation - CUPP Premium Expense Monthly

40 Operations - 01 571 LCFC Revenue Monthly

41 Operations - 01 580 Billing Sys Manual Proces - Accrue Interest on Customer Deposits Monthly

42 Operations - 01 582 Billing Sys Manual Proces - Accrue Interest on Customer Deposits Monthly

43 Operations - 01 604 Gas Cost Process - RMNG Purch Trans Costs Monthly

44 Operations - 01 607 Gas Cost Process - Western Slope gas cost accrual Monthly

45 Operations - 01 614 Gas Cost Process - RC WY P802 Surcharge Monthly

46 Operations - 01 625 Gas Cost Process - P-802 deferral interest expense Monthly

47 Operations - 01 701 Reg Expense Allocation - Grynberg Litigated Surcharge Monthly

48 Operations - 01 702 Gas Cost Process - Rifle Shrink and Fuel Monthly

49 Operations - 01 803 Gas Cost Process - Company Use - NGC Monthly

Line No.

Page 1 of 5





Department

Journal


(1) (2) (3) (4)Line No.

50 Operations - 01 804 Gas Cost Process - SG Casper Transport Revenue Accrual Monthly

51 Operations - 01 805 Gas Cost Process - RMNG natural gas use Monthly

52 Operations - 01 901 Gas Cost Process - QPTM Revenue SG Casper Monthly

53 Operations - 01 902 Gas Cost Process - RMNG Trans & Liq Rev Accrual Monthly

54 Operations - 01 903 Gas Cost Process - SG Casper Imbalances Monthly

55 Operations - 01 905 Gas Cost Process - QPTM RMNG Revenue Monthly

56 Operations - 01 910 Gas Cost Process - WY Gas Costs Monthly

57 Operations - 01 922 Amortization of HomeServe transition costs Monthly

58 Operations - 01 923 Gas Cost Process - WY GCA Interest Expense Monthly

59 Operations - 01 924 WY DUPCA Interest Expense Monthly

60 Operations - 01 931 Gas Cost Process - Prod Tax True-Up As Needed

61 Operations - 01 933 Gas Cost Process - Wattenberg Revenue Accrual Monthly

62 Operations - 01 934 Gas Cost Process - Wattenberg Revenue Monthly

63 Operations - 01 937 Gas Cost Process - Co 1011 Montana Gas Accrual Monthly

64 Operations - 01 938 Gas Cost Process - Co 1017 Montana Gas Accrual Monthly

65 Operations - 01 939 Gas Cost Process - Pipeline Imbalance Adjustments Monthly

66 Operations - 01 942 Gas Cost Process - Choice Supplier Admin Fee Accrual Monthly

67 Operations - 01 944 Gas Cost Process - SGES Choice Marketer Fees Monthly

68 Operations - 01 945 Gas Cost Process - Montana Gas Allocation Monthly

69 Operations - 01 956 Gas Cost Process - Wyoming Gas Cost Accrual Monthly

70 Operations - 01 973 OP AP Booking - Field Pymnt Disbursements Monthly

71 Operations - 01 980 SourceGas Casper Scheduling Penalties As Needed

72 Operations - 01 401 SGES Unbilled Revenue Accrual AG Non WG Monthly

73 Operations - 01 402 Nebraska Unbilled Accrual - Agricultural Customers only As Needed

74 Operations - 01 405 CONEWY and Arkansas Unbilled Accrual Monthly

75 Operations - 01 406 Billed COGS Accrual Monthly

76 Operations - 01 407 Products and Services Accrual Monthly

77 Operations - 01 408 Transportation Accrual Monthly

78 Operations - 01 412 Choice Supplier Accrual Monthly

79 Operations - 01 413 Grynberg and P-802 Accrual Monthly

80 Operations - 01 427 AP Choice Supplier Profit Center Clean Up Quarterly

81 Operations - 01 908 Imbalance gas purchase/sale for WY due to annual FL&U true up As Needed

82 Operations - 01 913 Gas Cost Process S1 - Intercompany Sale SGD/SGES As Needed

83 Operations - 01 303 Gas Cost Process S2 - Accrue Ozark capacity release As Needed

84 Operations - 01 307 Gas Cost Process S2 - Accrue current month UCG transport As Needed

85 Operations - 01 310 Reg Expense Allocation - Charge Seeco tax on Stockton compressors As Needed

86 Operations - 01 574 DSM Interest Accrual Monthly

87 Operations - 01 820 RMNG OBA & Transportation Imbalances Monthly

88 Corporate - 02 1 SOURCEGAS-Bank (Cash) Transactions (Treasury Activity Stmt)Taxes Pd by ACH (Treasury Activity Stmt) - Payroll and Income Interest Earned on Investment Monthly

89 Corporate - 02 2 WFB AWG-Bank (Cash) Transactions (Treasury Activity Stmt) Monthly

90 Corporate - 02 3 SG-NON AR INCOMING WIRES TO CLEAR SUSPENSE ACCOUNT (part of Treasury sheet information). Monthly

91 Corporate - 02 4

AWG -NON AR INCOMING WIRES TO CLEAR SUSPENSE ACCOUNT (PART OF TREASURY SHEET INFO)-mostly Clearing Auto Intercompany from Cash to Cash entries of incoming

cash from SG to AWG WFB (scenario #3) Monthly

92 Corporate - 02 5 SG-NON AR INCOMING CHECKS TO CLEAR SUSPENSE ACCOUNT Monthly

93 Corporate - 02 6 AWG -NON AR INCOMING CHECKS TO CLEAR SUSPENSE ACCOUNT Monthly

94 Corporate - 02 7 Book Holdings incoming funding from LLC and outgoing payments for bank service fees and swap settlements and bond interest if applicable Monthly

95 Corporate - 02 8 Arvest Sweeps Monthly

96 Corporate - 02 9 Book MONEY MARKET ACCOUNT INTEREST Monthly

97 Corporate - 02 10 BANK SERVICE FEES-SGARK Monthly

Page 2 of 5





Department

Journal


(1) (2) (3) (4)Line No.

98 Corporate - 02 12 JPMC MetLife dental plan Monthly

99 Corporate - 02 13 Book customer care cash account bank fees to SAP 1017-232230 Monthly

100 Corporate - 02 14 3-STATE Allocation c8066 Monthly

101 Corporate - 02 15 Quarterly, reversing accrual for 1041 and 1017 AR balances Quarterly

102 Corporate - 02 16 Allocate Milsap Rent to Capital, SGA Reg and P&S and Call Center Monthly

103 Corporate - 02 44 Bond & Loan Interest Accrl ($325M,$125M,$130M,$150M) Monthly

104 Corporate - 02 45 Bond Discount/Deferred Financing Cost/OCI ($325M,$125M,$175M,$150M) Monthly

105 Corporate - 02 46 $40M/$125M I/C Interest Accrual Monthly

106 Corporate - 02 47 $125M I/C Payment(Jan/Apr/Jul/Oct) Quarterly

107 Corporate - 02 48 $40M I/C Payment (March/Sept) Semi-Annually

108 Corporate - 02 54 Move HCC Life bill from 184020 to Prepaid 165030 As needed

109 Corporate - 02 55 Medical Reinsurance Fee Monthly

110 Corporate - 02 59 Benefits - Long Term Incentive Program Monthly

111 Corporate - 02 61 Salary Vacation Usage Monthly

112 Corporate - 02 65 Reclass Prod & Services Benefits to COGS Monthly

113 Corporate - 02 66 Corporate & Tax Accruals Monthly

114 Corporate - 02 67 Legal Accruals Monthly

115 Corporate - 02 68 EFS (Energy Financial Services) Accrual for Quarterly Service Fee Monthly

116 Corporate - 02 69 KPMG Accrual for 2014 audit work Monthly

117 Corporate - 02 72 Month-end Accruals: HR/SilverStone/WY Work Comp Monthly

118 Corporate - 02 73 Severance As needed

119 Corporate - 02 78 Accrual for 3rd party bad debt expense As needed

120 Corporate - 02 79 Accrue to current month utility funding estimate from Gordon Tarola & Lisa Pfitzinger if 3rd party reports are not available in time As needed

121 Corporate - 02 81 JPMC Pcard Transactions Monthly

122 Corporate - 02 82 GE Fleet Pcard Transactions Monthly

123 Corporate - 02 83 GE Fleet Pcard Accrual & Reversal Monthly

124 Corporate - 02 84 Pushdown 1043 to 1041 Monthly

125 Corporate - 02 85 Co 1041- 3 FACTOR- ZJ Monthly

126 Corporate - 02 86 Co 1041- REG DIRECT- YR Monthly

127 Corporate - 02 87 Co 1041- BILLING SERVICES- YQ Monthly

128 Corporate - 02 88 Co 1041- CUSTOMER CARE-ZQ Monthly

129 Corporate - 02 89 Early payment of rent to prepaid Monthly

130 Corporate - 02 90 CORMNGWY 3-Factor Monthly

131 Corporate - 02 91 NE 3-Factor Monthly

132 Corporate - 02 92 Fayetteville Fuel Monthly

133 Corporate - 02 93 P-card true-up between companies Monthly

134 Corporate - 02 94 Products & Services - 4 State Monthly

135 Corporate - 02 100 Utilities funding invoice -charges from prepayments Monthly

136 Corporate - 02 101 Insurance Amortization/NE Fire Ins Monthly

137 Corporate - 02 102 Amortize Prepaids (Co 1041) Monthly

138 Corporate - 02 106 Benefits 401K Accrual As needed

139 Corporate - 02 115 Record deferred rent expense. Monthly

140 Corporate - 02 116 SGD/AWG/AWG small bank recon corrections Monthly

141 Corporate - 02 119 Investment in Sub/Equity trueups 1043 Monthly

142 Financial - 03 17 Allocate Hedges (can be done ahead of month-end close) Monthly

143 Financial - 03 18 Bowdoin Reg Hedge - Monthly

144 Financial - 03 19 CO Collar Hedge – (November through March Only) Monthly

145 Financial - 03 20 WY Collar Hedge – (all year long) Monthly

146 Financial - 03 21 Amort Option Premium Exp Monthly

Page 3 of 5





Department

Journal


(1) (2) (3) (4)Line No.

147 Financial - 03 22 Unrealized Gain/Loss MTM SGES Non Reg-1015 (ST & LT) includes unrealized gain/loss to 1011 for unreg Bowdoin Monthly

148 Financial - 03 23 Rcls OCI on Gain/Loss MTM Non Reg 1015 (HEDGE ACCTNG) Monthly

149 Financial - 03 24 Rcls OCI on Gain/Loss MTM Non Reg-1011 (HEDGE ACCTNG) Monthly

150 Financial - 03 25 Unrealized Gain/Loss MTM AWG Reg-1048 (ST) As Needed

151 Financial - 03 26 Unrealized Gain/Loss MTM SGD Reg-1017 (ST & LT) Monthly

152 Financial - 03 28 SG Holdings IR Swap - CIBC #9 Monthly

153 Financial - 03 29 SG LLC IR Swaps - #10, #11, #12 Monthly

154 Financial - 03 32 Int Rate Swap $40M MTM Accrual (Bank of America) $150M Notional #5 Monthly

155 Financial - 03 33 Int Rate Swap $40M MTM Accrual (Bank of America) $150M Notional #6 Monthly

156 Financial - 03 34 Int Rate Swap $40 MTM Accrual (Credit Agricole) $150M Notional #7 Monthly

157 Financial - 03 35 Int Rate Swap $30M MTM Accrual (Union Bank) $150M Notional #8 Monthly

158 Financial - 03 36 MTM AWG Physical Deals New As Needed

159 Financial - 03 37 MTM RMNG Physical Deals New Monthly

160 Financial - 03 38 MTM SGES Physical Deals As Needed

161 Financial - 03 39 MTM SGD Physical Deals New Monthly

162 Financial - 03 40 Credit Valuation Adjustment (CVA) and Discounting (Quarterly & reversing on 6/1, 9/1, 12/1 and 3/1) Quarterly



165 Financial - 03 50 Post Retirement Interest & Service Cost Accrual Monthly

166 Financial - 03 51 Pension-Defined Benefit Plan Monthly

167 Financial - 03 52 Year-End True Up Entry Annually

168 Financial - 03 53 SG Medical Claims moved to Accrual Monthly

169 Financial - 03 96 Assess intercompany interest Inc / exp Monthly

170 Financial - 03 97 Clear out intercompany receivable/payables Annually

171 Financial - 03 99 Move 146000 accounts to advance from / advances to accounts - Monthly

172 Financial - 03 113 Monthly tax entry on SFAS 133 balance in OCI Monthly

173 Financial - 03 409 Bad Debt Expense- Unbilled Monthly

174 Financial - 03 410 Bad Debt Expense- Billed Monthly

175 Financial - 03 420 Profit Center Fix - Bad Debt Quarterly

176 Property - 04 101 Record CustomerWorks Financing Agreement Journal entries Monthly

177 Property - 04 102 Monthly Field Accruals - 1015, 1017, 1041, 1048, 1061 Monthly

178 Property - 04 105 AFUDC Co 1015, 1017, 1041, 1048, 1061 Monthly

179 Property - 04 106 Depreciation Accrual - 1015, 1017, 1041, 1048, 1061 Monthly

180 Property - 04 107 Depreciation Accrual - 1041 pushdown General Corporate Monthly

181 Property - 04 116 Vehicle Depreciation Capitalization - 1017, 1048, 1061 Monthly

182 Property - 04 117 Capitalize Occupancy costs Monthly

183 Property - 04 118 CO Rate case amortization Monthly

184 Property - 04 119 NE Rate case amortization Monthly

185 Property - 04 121 1041 depreciation pushdown General Corporate Monthly

186 Property - 04 122 1041 depreciation pushdown Utility Corporate Monthly

187 Property - 04 123 1041 depreciation pushdown Customer Billing Monthly

188 Property - 04 124 1041 depreciation pushdown Call Center Monthly

189 Property - 04 125 Third Party Billings Billable Reclass - 1017, 1048, 1061 Monthly

190 Property - 04 127 Reclass CIS postings without Order to Routine IOs - 1017, 1048 As Needed

191 Property - 04 129 Asset Retirement Obligation - revision of estimates As Needed

192 Property - 04 130 ARO Accretion - 1015 Monthly

193 Property - 04 133 Reclass SGD Corporate Burden Pool entries Monthly

194 Property - 04 134 2009 NE Rate Case Amortization Monthly


Page 4 of 5





Department

Journal


(1) (2) (3) (4)Line No.


197 Property - 04 138 Reclass for 922 capital credits (company 1041) Monthly

198 Property - 04 139 STIP Credit Monthly

199 Property - 04 140 RMNG Rate Case Amortization Monthly

200 Property - 04 141 SGA Rate Case Amortization Monthly

201 Property - 04 200 Customer Advance Adj - short term vs long term Annually

202 A/P - 05 150 Write-off of old unreconciled line items on 1017 - SGD Monthly

203 A/P - 05 151 Write-off of old unreconciled line items on 1048 - SGA Monthly

204 Tax - 06 107 Quarterly Deferred balance sheet trueup ST/LT asset/liab - REVERSAL - tie to JE 114 Quarterly

205 Tax - 06 108 Property Tax Accrual Monthly

206 Tax - 06 109 Sales / Franchise Tax Accrual Monthly

207 Tax - 06 110 Monthly 1044 Income Tax Accrual Monthly

208 Tax - 06 111 Return to provision true up Annually

209 Tax - 06 112 Uncertain Tax Position Quarterly

210 Tax - 06 114 Quarterly Deferred balance sheet trueup ST/LT asset/liab tie to JE 107 Quarterly

211 Tax - 06 80 Tax Accruals (Deloitte) Monthly

Page 5 of 5


SCHEDULE E-9-1


Chart of Accounts sorted by Account Number

6 - Digit COA (NATURAL) 7 - Digit COA (FERC)

G/L Account G/L Acct Long Text G/L Account G/L Acct Long Text

(1) (2) (3) (4)

1 101000 Plant 9101000 Gas Plant in Service

2 101001 Organization Expense 9101100 Property - Capital Leases

3 101002 Franchises & Consents 9104000 Gas Plant Leased to Others

4 101003 Intangible Plant 9105000 Gas Plant Held for Future Use

5 101004 Misc. Interconnects 9106000 Completed Construction not calssified-gas

6 101010 Gathering 9107000 CWIP-Gas

7 101011 Asset Retirement Obligation 9108000 Accum Prov for depr of gas utility plant

8 101020 Extraction 9111000 Accum Prov for amort and depl

9 101030 Storage 9114000 Gas Plant Acq Adj

10 101031 ARO - Underground Storage 9115000 Accum. Provis for Acq Adj

11 101039 Storage-Overlays 9117000 Gas in Underg Stor

12 101040 Transmission 9117200 System Balance Gas

13 101050 Distribution 9117400 Gas Owed to System Gas

14 101060 Land 9121000 Non Utility Plant-NGPL

15 101061 Structures 9122000 Acc Prov D&A NonUtil Plt

16 101062 Office Equip/Machines 9123000 ADVANCE TO AFFILIATES

17 101063 Office Furniture 9123100 Investment in SourceGas

18 101064 Computer Equipment 9129000 Excess Acquisition Costs - GW

19 101065 Automobiles 9131000 Cash

20 101066 Light Trucks 9134000 Cash on Deposit - Brokers

21 101067 Heavy Trucks 9135000 Petty Cash

22 101068 Tractor Units Over-The-Road 9136000 Temporary Cash Investments

23 101069 Trailers & Others 9142000 Customer Accounts Receivable

24 101070 Stores Equipment 9143000 Other Accounts Receivable

25 101071 Tools & Shop Equipment 9144000 Uncollectable Provis

26 101072 Lab Equipment 9145000 S-T N/R-Gen Co

27 101073 Power Operated Equipment 9146000 Intercompany AR

28 101074 Communication Equipment 9154000 Plant Mat & Oper Supplies

29 101075 Misc. Equipment 9155000 Merchandise Mat & Supp

30 101076 Other Tangible Equipment 9163000 Stores Exp Undistri

31 101078 Mobile Commun. Equipment 9164100 Gs Strd Undgrd-Curr

32 101079 Leasehold Improvements 9164200 Gas Strd - Liquefied

33 101081 Offshore 9165000 Prepayments

34 101082 Manufactured Gas Prod 9167000 Other Advncs

35 101083 Other Storage Assets 9171000 Interest and Dividend Rec

36 101084 Base Load LNG Assets 9173000 Accrued Gas Svc Revenue

37 101085 Electronic Meas Equip 9174000 Misc. Current and Accrued Assets

38 101086 CNG Equipment 9175000 Derivative instr. Assets

39 101110 Peace Software 9176000 Derivative instr. Assets-hedges

40 101164 Computer Equipment-3 yr 9181000 Unamort Debt Exp

41 101264 Computer Equipment-5 yr 9182200 Unrecovered plant & regulatory study costs

42 101300 Gas Plant Acq Adj 9182300 Other Regulatory assets

43 101330 To be used in future 9183200 Other Preliminary Survey and Investigation Charges

44 101335 To be used in future 9184000 Clr Accts

45 101999 Property, Plant & Equipment - Mexico 9186000 Deferred Debits

46 104000 Gas Plant Leased to Others 9190000 Deferred Income Taxes

47 105000 GPHFFU-Compressors 9191000 Unrecovered Purch. Gas Costs

48 106000 Unclassified Assets in Service 9201000 Common Stock Issued

49 107000 CWIP 9211000 Misc PIC

50 107001 CWIP - Intercompany 9216000 Unappropriated RE

51 107010 CWIP 9219000 Accum other comp inc

52 107100 CWIP-Transfers to Plant 9221000 Bonds

53 107200 AUC-CWIP 9223000 Advances from affiliates

54 107500 CWIP-Aid in Advance Deposit 9223100 Advances from Affiliates

55 107600 CWIP-3rd party billings 9224000 Long Term Debt

56 107700 CWIP - Special Main Allocation 9226000 Def Fin Costs Disc on Bonds

57 107999 CWIP-Capitalized Labor/Burden 9228200 Accum Provision for Injuries and Damages

58 108000 Retirement While in Progress 9228300 Accumulated provision for pensions and benefits

59 108010 Reserve 9229000 Accumulated provision for rate refunds

60 108086 Structures & Improvements-Leased Clr 9229100 Provision for Rate Refunds

61 108100 RWIP Salvage 9230000 Asset retire. Oblig.

62 108101 RWIP Salvage-Intercompany 9231000 Notes Payable

63 108200 RWIP Cost of Removal 9232000 Accounts Payable

64 108220 Accum Provision for Acq Adj 9232290 Accounts Payable-Partners

65 108230 Accum-Computer Equip-5yr 9233000 Note payable to associated companies

66 108232 Accum-Capital Leases 9235000 Customer Depsts

67 108235 Accum-Comp Equip 5 yr Op Unit Disposals 9236000 Taxes Accrued

68 108240 Accum-Computer Equip-3yr 9237000 Accrued Int

69 108245 Accum-Comp Equip 3yr Op Unit Disposals 9241000 Tax Collections Payable

70 108250 Accum-Asset Retirement Obligation 9242000 Misc Current and Accrued Liab

71 108255 Accum-ARO Op Unit Disposals 9244000 Deriv. instr liab

Line

No.

Page 1 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

72 108260 Accum-Transmission 9245000 Deriv. instr liab-hedges

73 108265 Accum-Transmission Op Unit Disposals 9252000 Customer Adv for Construct

74 108270 Accum-Manuf Gas Prod 9253000 Other Def Credits

75 108275 Accum-Manuf Gas Op Unit Disposals 9254000 Other Regulatory liab

76 108280 Accum-Other Storage Assets 9255000 Accum def investement tax CR

77 108285 Accum-Other Storage Op Unit Disposals 9283000 Accum def income taxes-Other

78 108290 Accum-Base Load Assets 9390000 Retained Earnings

79 108295 Accum-Base Load Op Unit Disposals 9399000 Balance Sheet Offset

80 108300 Accum-Offshore 9403000 Depreciation Expense

81 108305 Accum-Offshore Op Unit Disposals 9403100 Depreciation Expense - asset retirement costs

82 108320 Accum-Electronic Meas Equip 9403900 Indirect - Depreciation Expense

83 108325 Accum-Electronic Meas Equip Op Unit Disposals 9404000 Amort. & Depletion

84 108330 Accum-CNG Equipment 9406000 Amort - Gas Plant Acquisition Adjustments

85 108335 Accum--CNG Equip Op Unit Disposals 9407100 Amortization of property losses, unrec plt sty cts

86 108400 Accum-Gathering 9407300 Regulatory Debits

87 108405 Accum-Gathering Op Unit Disposals 9407400 Regulatory Credits

88 108499 Accum-Gatherings-Overlays 9408100 "Taxes, other than income taxes,operating income"

89 108500 Accum-Extraction 9408200 "Taxes, other than income taxes, other than income

90 108505 Accum-Extraction Op Unit Disposals 9408900 Taxes other than income - Indirect

91 108600 Accum-Storage 9409100 "Income Taxes, operating income"

92 108605 Accum-Storage Op Unit Disposals 9409200 "Income Taxes, other income and deductions"

93 108700 Accum-GPHFFU-Compressors 9409300 "Income Taxes, extraordinary items"

94 108705 Accum-GPHFFU Compressors Op Unit Disposals 9410100 Provision for Deferred Income Taxes, Other Income

95 108710 Accum-Gas Plt Leased to Others 9411100 Prov deferred inc tax-Credit, utility oper inc

96 108715 Accum-GPLTO Op Unit Disposals 9415000 "Merchandise, CAPP, & Gear sales, Easy Power Engin

97 108800 Accum-Distribution 9416000 "Merchandinse, CAPP, Gear, and Easy Power Engine C

98 108805 Accum-Distribution Op Unit Disposals 9416700 Non Reg Training

99 108810 Accum-Structures 9416800 Operating Contracts

100 108815 Accum-Structures Op Unit Disposals 9416900 Indirect merchandise, CAPP, gear, & easy pwr eng

101 108820 Accum-Office Equip/Machines 9417000 Revenue from nonutility operations

102 108825 Accum-Office Equip/Mach Op Unit Disposals 9417100 Expenses of nonutility operations

103 108830 Accum-Office Furniture 9417900 Indirect expenses of nonutility operations

104 108835 Accum-Furniture Op Unit Disposals 9419000 Interest and Dividend Income

105 108840 Accum-Computer Equip 9419100 Allowance for Other Funds used during Construction

106 108845 Accum-Computer Equip Op Unit Disposals 9421000 Misc Non-operating income

107 108850 Accum-Automobiles 9421100 Gain on Disposition

108 108855 Accum-Automobiles Op Unit Disposals 9421200 Loss on Disposition

109 108860 Accum-Light Trucks 9426100 Donations

110 108865 Accum-Light Trucks Op Unit Disposals 9426300 Penalties

111 108870 Accum-Heavy Trucks 9426400 Exp for certain civic, political & related activit

112 108875 Accum-Heavy Trucks Op Unit Disposals 9426500 Revolver Issuance Costs/Other Deductions

113 108880 Accum-Tractor Units Over-The-Road 9426900 Indirect-Donations-Penalties

114 108885 Accum-Tractor Units Op Unit Disposals 9427000 INTEREST - LONG TERM DEBT

115 108890 Accum-Trailers & Others 9428000 Amortization of debt discount

116 108895 Accum-Trailers & Oth Op Unit Disposals 9430000 Interest on intercompany debt

117 108900 Accum-Leasehold Imp 9431000 Other Interest Expense

118 108905 Accum-Leasehold Imp Op Unit Disposals 9432000 Allow Funds During Const (Cr)

119 108910 Accum-Land/Land Rights 9436000 Appropriations of Retained Earnings

120 108915 Accum-Land/Land Rights Disposals 9480000 Residential Revenues

121 108930 Accum-Stores Equipment 9480100 Residential Sales Estimates & Returns

122 108935 Accum-Stores Equip Op Unit Disposals 9481000 Commercial and Industrial Sales

123 108940 Accum-Tools & Shop Equipment 9482000 Other sales to public authorities

124 108945 Accum-Tools & Shop Equip Op Unit Disposals 9483000 Sales for Resale

125 108950 Accum-Lab Equipment 9487000 Forfeited discounts

126 108955 Accum-Lab Equip Op Unit Disposals 9488000 Service/Ppl Operat&Maint Svc Rev/Misc Fees

127 108960 Accum-Power Operated Equipment 9489100 Revs from trans of gas of others through gath fac

128 108965 Accum-Power Equip Op Unit Disposals 9489200 Revs from trans of gas of others through trans fac

129 108970 Accum-Communication Equipment 9489300 Revs from trans of gas of others through distr fac

130 108975 Accum-Comm Equip Op Unit Disposals 9489400 Revs from storing gas of others

131 108980 Accum-Misc. Equipment 9490000 Extract Rev

132 108985 Accum-Misc Equip Op Unit Disposals 9491000 Nat Gas Proc by Otr-A Co 61

133 108990 Accum-Other Tangible Equipment 9492000 Inc Oil&Gas Sales-Cond

134 108995 Accum-Other Tangible Equip Op Unit Disposals 9493000 Rent Revenue - gas property

135 108996 Accum-Depreciation Accruals 9495000 Other gas revenues

136 108998 Accum-Overlays 9496000 Provision for Rate Refunds

137 108999 Accumulated Depreciation - Mexico 9750000 Gather-Operation & Supervision

138 111000 Intangible 9750900 GATHER-OPS/SUPERVISN INDIRECT

139 111100 Accum-Organization Exp 9752000 Gas wells expense

140 111105 Organization Exp-Retmts&Dispo-Depreciation Reserve 9753000 Field Line Expenses

141 111200 Accum-Franchises and Consents 9754000 Field compressor station expenses

142 111205 Franchises and Consents-Remts&Dispo-Depr Reserve 9755000 Field compressor station fuel and power

143 111300 Accum-Intangible Plant 9756000 Field Measuring and Regulating Station Expenses

Page 2 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

144 111305 Intangible Plant-Retmts&Dispo-Depreciation Reserve 9757000 Purification Expenses

145 111350 Accum-Capital Leases 9758000 Gas Well Royalties

146 111400 Accum-Misc. Interconnects 9759000 Other Expenses

147 111405 Misc Interconnects-Retmts&Dispo-Deprec Reserve 9760000 Gather-Rent Bldireal property)

148 114000 Gas plant acquisition adjustment 9761000 Maintenance Supervision and Engineering

149 115000 Accum provision for gas plant acq adjustment 9762000 Maintenance of structures and improvements

150 117010 Gas in underground storage-BBOY 9763000 Maintenance of producing gas

151 117020 Gas in Underg Stor Inject 9764000 Maintenance of field lines

152 117030 Gas in Underg Stor Withdl 9765000 Maintenance of field compressor station equipment

153 117040 Gas in Underg Stor G Lost 9766000 Maintenance of field measuring and reg stat equip

154 117050 Transfer to/from Current 9767000 Maintenance of purification equipment

155 117200 System Balance Gas 9770000 Operation supervision & engineering

156 117400 Gas Owed to System Gas 9771000 Extract - Compress Engine Exp

157 121000 Nonutility Property 9772000 Extract -Gas Shrinkage

158 121010 Nonutility Property WIP 9773000 Extract - Fuel

159 121020 Non Utility Service 9775000 Extract - Materials

160 122001 Accum-Non utility 9776000 Extract-Operation Sup and Exp

161 123010 ADVANCE TO AFFILIATES 9777000 Extr- Gas Proc by Oth-Shrink

162 123020 Investment in SourceGas 9785000 Maintenance of structures and improvements

163 128000 Deposits - Long Term 9786000 Extr-Maint Extrct and Refin Eq

164 129010 Excess Acquisition Costs - GW 9800000 WlHd Pur

165 131010 Ban Crecer Bank US Dollar 9800100 WlHd Pur - intracompany transfers

166 131020 Ban Crecer Bank Pesos 9801000 Natural gas field line purchases

167 131030 Main - SG LLC Concentration 412 149 4116 9803000 Natural gas transmission line purchases

168 131031 Check Clear - SG LLC Concentration 412 149 4116 9804000 City Gate Purch

169 131032 ACH Clear - SG LLC Concentration 412 149 4116 9804100 Liquefied Natural Gas purchases

170 131033 Deposit Clear - SG LLC Concentration 412 149 4116 9805000 Other Gas Purch

171 131034 Other - SG LLC Concentration 412 149 4116 9805100 Pur Gs Cst Adj

172 131035 Legacy-SG LLC Concentration 412 149 4116 9806000 Exchange Gas

173 131040 Main - Tax - 412 149 4439 9807000 Purchased gas expenses

174 131041 Check Clear - Tax - 412 149 4439 9808100 Gas Withdrawn frm Stor -Debit

175 131042 ACH Clear - Tax - 412 149 4439 9808200 Gas Delivered to Stor-Credit

176 131043 Deposit Clear - Tax - 412 149 4439 9809100 Deliveries of Natural Gas for Processing-Debit

177 131044 Other - Tax - 412 149 4439 9809200 Deliveries of Natural Gas for Processing-Credit

178 131045 Legacy-Tax-412 149 4439 9810000 Gas Used Comp. Stat Fuel

179 131050 Main - Disbursement 9600 090786 9811000 Gas used for prod extraction-cr

180 131051 Check Clear - Disbursement 9600 090786 9812000 Gas Used for Other Util Op-Cr

181 131052 ACH Clear - Disbursement 9600 090786 9813000 Other Gas Purch Exp

182 131053 Deposit Clear - Disbursement 9600 090786 9814000 Storage-Op. Superv and Eng

183 131054 Other - Disbursement 9600 090786 9816000 Storage- Well Expenses

184 131055 Legacy-Disbursement 9600 090786 9817000 Storage - Lines Expenses

185 131060 Huntington Bank Cust Care 0189 2280532 9818000 Storage- Compress Sta Exp

186 131070 Main-SG Inc 142-1729578 9819000 Storage Comprssr. Fuel

187 131080 Store Credit Card Account 9820000 Storage - Meas & Reg Sta Exp

188 131090 Bancomer Payroll 9821000 Purification Expenses

189 131100 Bancomer Bank Pesos 9824000 Storage - Other Expenses

190 131110 Bancomer Bank Dollars 9826000 Storage - Rents

191 131120 Main- ROW Pmt 9600 090826 9830000 Storage-Maint. Superv& Eng

192 131121 Check Clear - ROW Pmt 9600 090826 9832000 Maintenance of reservoirs & wells

193 131122 ACH Clear - ROW Pmt 9600 090826 9834000 Stor-Maint. of Com Sta Equip

194 131123 Deposit Clear - ROW Pmt 9600 090826 9835000 Maintenance of measuring/regulating station equip

195 131124 Other - ROW Pmt 9600 090826 9836000 Maintenance of purification equipment

196 131125 Legacy-ROW Pmt 9600 090826 9840000 Operation supervision and engineering

197 131130 Main - Payroll 9600 090807 9840900 OPS- SUPERVISN & ENG INDIRECT

198 131131 Check Clear - Payroll 9600 090807 9841000 Operation and labor expenses

199 131132 ACH Clear - Payroll 9600 090807 9842000 Rents

200 131133 Deposit Clear - Payroll 9600 090807 9842200 Power

201 131134 Other - Payroll 9600 090807 9843100 Maintenance supervision and engineering

202 131135 Legacy-Payroll 9600 090807 9843200 Maintenance of structures and improvements

203 131140 Main - SGD Refunds 9639481739 9843500 Maintenance of liquefaction equip

204 131141 Check Clear - SGD Refunds 9639481739 9843600 Maintenance-Vaporizing Equipment

205 131142 ACH Clear - SGD Refunds 9639481739 9843900 Maintenance of other equipment

206 131143 Deposit Clear - SGD Refunds 9639481739 9844100 Operations supervision and engineering

207 131144 Other - SGD Refunds 9639481739 9844200 LNG Processing Terminal

208 131145 Legacy - SGD Refunds 9639481739 9844600 Compress station labor & exp

209 131150 Main - SG Holdings Concentration 4121 518070 9850000 Transm-Op. Superv and Eng

210 131151 Check Clear - SG Holdings Concentration 4121 51807 9850900 Transmission Operation Superv

211 131152 ACH Clear - SG Holdings Concentration 4121 518070 9851000 Transm-Sys Cntl & Ld Dispatch

212 131153 Deposit Clear - SG Holdings Concentration 4121 518 9852000 Communication system expense

213 131154 Other - SG Holdings Concentration 4121 518070 9853000 Transm-Com Sta Lbr and Exp

214 131155 Legacy-SG Holdings Concentration 4121 518070 9854000 Transm-Gas for Com Sta Fuel

215 131160 Main - SG LLC Cust care 4121 531321 9856000 Transm-Mains Expenses

Page 3 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

216 131162 ACH Clear - Cust Care 4121 531321 9857000 Transm-Meas & Reg. Sta Exp

217 131163 Deposit Clear - Cust Care 4121 531321 9857900 Trans Meas. & Reg. Station

218 131164 Other - Cust Care 4121 531321 9858000 Transm-Com of Gs Rev N Asc

219 131165 Legacy - SG LLC Cust care 4121 531321 9859000 Transm-Other Expenses

220 131170 SG LLC WFB Investment 12986360 9860000 Transm-Rents

221 131180 Retirement Trust 9861000 Transm-Maint. Superv & Eng

222 131190 Euro dollar #12986360 9862000 Maintenance of Structures & Improvements

223 131200 Main-AWG Concentration 412 175 3966 9863000 Transm-Maint. of Mains

224 131201 Check Clear-AWG Concentration 412 175 3966 9864000 Transm-Maint. of Com Sta Eq

225 131202 ACH Clear-AWG Concentration 412 175 3966 9865000 Transm-Maint of M & R St Eq

226 131203 Deposit Clear-AWG Concentration 412 175 3966 9866000 Maintenance of Communication Equipment

227 131204 Other-AWG Concentration 412 175 3966 9867000 Maintenance of Other Equipment

228 131205 Legacy-AWG Concentration 412 175 3966 9870000 Distrib-Op. Superv & Eng

229 131210 Main-AWG Disbursements 9600 119479 9870900 Distribution Operation Superv

230 131211 Check Clear-AWG Disbursements 9600 119479 9871000 Distribution Load Dispatching

231 131212 ACH Clear-AWG Disbursements 9600 119479 9872000 Distrib-Compressor Station Labor and Expenses

232 131213 Deposit Clear-AWG Disbursements 9600 119479 9874000 Distrib-Mains and Serv Exp

233 131214 Other-AWG Disbursements 9600 119479 9875000 Distrib-Mea & Reg St Exp-Gen

234 131215 Legacy-AWG Disbursements 9600 119479 9875900 Dist Meas & Reg Station

235 131220 Main-AWG Refund 9600 119464 9876000 Distrib-Mea & Reg St Exp-Ind

236 131221 Check Clear-AWG Refund 9600 119464 9877000 Distrib- City Gate Check Sta

237 131222 ACH Clear-AWG Refund 9600 119464 9878000 Distrib-Mtr and House Reg Exp

238 131223 Deposit Clear-AWG Refund 9600 119464 9878900 Dist Meter & House Regulator

239 131224 Other-AWG Refund 9600 119464 9879000 Distrib-Customer InstallExp

240 131225 Legacy-AWG Refund 9600 119464 9879700 Reg Training

241 131230 Bank of Fayetteville-70002290 9880000 Distrib-Other Expense

242 131231 Simmons First Pine Bluff-8192201 9880900 Indirect-Distr-Other Expense

243 131232 FNB-Paris-111496701 9881000 Distr-Rents Bld(real property)

244 131233 FNB-Berryville-503126 9881900 Indirect-Distr-Rents Bld(real)

245 131234 Bank of Eureka Springs-265 9885000 Distrib-Maint Sup and Engin

246 131235 Decatur State Bank-11001 9885900 Indirect - Maintenance Supervision & Engineering

247 131236 Bank of Gravett-500151 9886000 Distrib-Maint of Str & Improve

248 131237 FNB & Trust of Mtn Home-102067 9887000 Distrib-Maint. of Mains

249 131238 Bank of Centennial 9889000 Distrib-Maint M &R St Eq-Gen

250 131239 FNB of Izard County-111039801 9890000 Distrib-Maint M &R St Eq-Ind

251 131240 Community First-Harrison-400011318 9891000 Maintenance of meas & regulating station equip

252 131241 Bank of Arkansas-4866117735 9892000 Distrib -Maint of Services

253 131242 FNB-Blytheville-630108629 9893000 Distr-Maint of Mtr & Hse Reg

254 131243 Farmers-Blytheville-102744 9893900 Indirect-Distribution-Maint of Meters & House Regu

255 131244 Heritage Bank-Leachville-1178701 9894000 Distrib-Maint of Other Equip

256 131245 Liberty Bank-Monette-2010747 9901000 Custact- Supervision

257 131246 Regions (old Union Planters) 1620103950 9901900 Indirect-Custact-Supervision

258 131247 Piggott State Bank-103267 9902000 Custact-Meter Reading Exp

259 131248 Arvest Bank Fay Agents Fund-Petty cash-112128906 9903000 Custact-Cust Rec & Coll Exp

260 131249 Arvest-Controlled Disb-15416553 & 12552928 9903900 Indirect-Cust Rec & Coll Exp

261 131250 Main - Arvest Refund Account 15416566 & 5387906 9904000 Custact-Uncollect Accounts

262 131251 Check Clear-Arvest Refund 15416566 & 5387906 9905000 Custact-Misc Cust Accts Exp

263 131252 ACH Clear-Arvest Refund 15416566 & 5387906 9908000 Custsrv- Cust Assist Exp

264 131253 Deposit Clear-Arvest Refund 15416566 & 5387906 9909000 Info. & Instruct. Adv Exp

265 131254 Other Clear-Arvest Refund 15416566 & 5387906 9910000 Misc. Cust Svc. and Info. Exp

266 131255 Legacy-Arvest Refund 15416566 & 5387906 9911000 Sales Expense-Supervision

267 131260 Main - Arvest Depository Account #11616806 9911900 Indirect-Sales Expense-Supervision

268 131261 Check Clear - Arvest Depository Account #11616806 9912000 Sales Exp- Dem & Sell Exp Otr

269 131262 ACH Clr - Arvest Depository Account #11616806 9913000 Advertising Expense

270 131263 Deposit Clr - Arvest Depository Account #11616806 9913900 Indirect-Advertising Expense

271 131264 Other - Arvest Depository Account #11616806 9920000 Admin and General Salaries

272 131265 Legacy - Arvest Depository Account #11616806 9920900 Admin and General Salaries Indirect

273 131266 Arvest - Concentration Account - 15416501 9921000 Adm & Gen-Off Sup and Exp

274 131267 JP Morgan Dental Account 9921900 Adm & Gen-Off Sup and Exp Indirect

275 131270 Main - AWG LLC Cust Care 4121 913453 9922000 Administrative expenses transferred-credit

276 131272 ACH Clear - AWG Cust Care 4121 913453 9922900 Administrative Expenses Transferred-Credit

277 131273 Deposit Clear - AWG Cust Care 4121 913453 9923000 Adm & Gen-Outside Serv

278 131274 Other - AWG Cust Care 4121 913453 9923900 Adm & Gen-Outside Serv Indirect

279 134010 Cash on Deposit - Brokers 9924000 Adm & Gen-Prop Ins Emp rel

280 135010 Petty Cash 9924900 Adm & Gen-Prop Ins Emp rel Indirect

281 142000 Transportation 9925000 Injury & damages

282 142007 Regulated AR 9926000 Admin & Gen-Employee pension and benefits

283 142010 A/R D&B Control 9926900 Admin & Gen-Employee Pen and Benefits Indirect

284 142020 A/R D&B On Acct Control 9927000 Admin & Gen-Franchise requirements

285 142021 Intercompany Accrued A/R - Winterguard 9928000 Ad & Gen-Reg Commiss Exp

286 142025 A/R Winterguard 9930100 General Advertising Expenses

287 142026 A/R Budget Billing 9930200 Ad & Gen- Misc Gen exp

Page 4 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

288 142027 A/R D&B On Acct Control-CR&B 9930900 Ad & Gen- Misc Gen Exp Indirect

289 142030 A/R Clear Recv Not Applied 9931000 Adm & Gen-Rents

290 142032 O Transactions from Conversion 9931900 Adm & Gen-Rents Indirect

291 142033 Conversion clearing 9932000 Maintenance of general plant

292 142040 A/R Customer Control 9932900 Indirect - Maintenance of general plant

293 142045 System Use Inter-company AR 9999000 FERC offset account

294 142050 A/R Suspense 9999001 FERC offset account Intercompany

295 142060 CSS/LYNX 9999900 Non-Regulatory

296 142070 A/R Suppliers

297 142077 Non-Regulated HomeServe Accounts Receivable

298 142080 A/R Merchandise

299 142087 Non-Regulated AR

300 142090 Merchandise RVC A/R-Short Term

301 142097 Merchandise Loans

302 142100 CIS: Accrued Accounts Receivable-Other

303 142101 Intercompany Accrued Accounts Receivable

304 142102 CIS: Accrued Accounts Receivable-Gas

305 142105 Regulated Gas-Sundry Debit Receivables

306 142107 Regulated Gas-Sundry Debit Rec-CR&B

307 142110 Other Accrued Accounts Receivable

308 142115 Deferred Revenue-Clearing

309 142120 Accounts Rec-Clearing

310 142125 Accounts Rec-Clarification

311 142130 Regulated Gas-Unapplied Credit

312 142147 Merchandise RVC A/R-Lg Term

313 142157 Contra RVC A/R-Lg Term

314 142167 A/R Main Extension Surcharge (MES)

315 142200 A/R Company Use Gas

316 142210 A/R Company Use Gas Contra

317 142999 A/R Conversion

318 143010 A/R Employee

319 143015 Federal income tax receivable

320 143020 Mexican Taxes Receivable

321 143030 Other Accts Receivable

322 144010 Gas Uncollectable Provis

323 144017 Regulated Uncollectible Provision

324 144020 Merchand Uncollect Provis

325 144027 Non-Regulated Uncollectible Provision

326 144030 Other Uncollect Provision

327 144040 Bad Debt Recoveries

328 145000 I/C Note Receivable

329 146000 Intercompany AR

330 146001 Intercompany Assets Transfers

331 146011 Intercompany - Tax

332 146599 Inter-company Accounts Receivable-AWG

333 146999 Inter-company Accounts Receivable-Mexico entities

334 154000 Reg. Inventory

335 154100 Inventory - Fuel

336 154998 Inventory-Mexico

337 154999 Reg Inventory Loads

338 155000 Non Reg. Inventory

339 155998 Inventory clearing other

340 155999 Non Reg Inventory Loads

341 164060 Do not use

342 164100 Gs Strd Undgrd-Curr

343 164110 Gas Strd Undrd-Ret Unbdle

344 164200 Gas Stored in Pipeline - Line Pack

345 164300 Liquid natural gas storage

346 164900 Gas Strd Undgrd-Current Accrual

347 165010 Prep Gas

348 165020 Prep Insurance

349 165030 Prep Other Miscell

350 165035 Prep CAPP Gift Card Incentive (cards)

351 165040 Prep DOT

352 165050 Prep Emission Fees

353 165055 Prepaid income taxes - Federal

354 165056 Prepaid income taxes - State

355 165060 Deposits with Third Parties

356 167010 Other Advncs

357 171010 Intercompany Interest Receivable

358 173000 Accrued Gas Svc Revenue

359 174000 Third Party Imbalance

Page 5 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

360 174010 Short term deferred federal income tax

361 174020 Short term deferred state income tax

362 174100 Other Current Assets

363 174110 Prepaid income tax - Federal

364 174115 Prepaid income tax - State

365 174200 Wyoming L&U Cash-out Imbalance Supplier Asset

366 176010 Misc. Cur Asst-Def Trd P/L

367 176020 Option Payment

368 176030 Deferred Gain on Swaps

369 181010 Unamort Debt Exp BP 325 m

370 181020 Unamort Debt Exp Revolver 130 m

371 181030 Unamort Debt $150M NP

372 181040 Unamort Debt $125M NP

373 181050 Unamortized Debt Issuance Costs

374 181060 Unamort Debt $200M

375 182000 Unamortized rate case costs

376 182010 Regulatory Comm Exp

377 182020 Nebraska HEAT & HOT Rebates

378 182030 Reg Asset-Post retirement medical

379 182035 Reg Asset-Pension

380 182040 CIS Rebate

381 182050 Regulatory Asset Unrealized

382 182060 Rate Case Costs-Subject to commission approval

383 182065 NE Bad Debt Tracker-Odd Years

384 182066 NE Bad Debt Tracker-Even Years

385 182070 Year end reserve component of NE tracker

386 182080 Percent of Income Plan - Colorado PIP Plan

387 182090 WY DUPCA SMALL

388 182095 WY DUPCA MEDIUM

389 182100 Demand Side Mgt/Energy Eff Cost Recovery Reg Asset

390 182110 Interest on DSM Regulatory Asset

391 182311 Nebraska HEAT & HOT Recoveries

392 182350 NE Commission Tracker-Residentl, Commercl & Indust

393 182355 NE Commission Tracker - Agricultural

394 183200 Other Regulatory Assets

395 183210 Other Preliminary Survey and Investigation Charges

396 184000 OCS Clearing

397 184010 Clr Acct-Lynx

398 184020 Clr Acct Hth&Life Ins Act

399 184030 Clr Acct Misc Benefits

400 184040 Cir Acct-401K Empyer Cont

401 184050 Clr Acct Benefit (Credit)

402 184060 Clr Act Meal & Entertainment Dr

403 184070 Clr Acct Pensions

404 184075 Clr Acct VEBA

405 184080 Sundry Clearing

406 184087 Company Use Clearing

407 184097 SAP Clearing Acct-SAP Use Only

408 184100 Custody Meter Billings-s/b volumes only

409 184110 Clearing account - Montana gas purchases

410 184200 Power Plan Load Balance

411 184210 Power Plan Load Derivation

412 186010 3rd Party Billings

413 186020 Litigation / Environ Res

414 186030 Regulatory Asset Unrealized MTM

415 186040 Oth Def Debits MTM Val

416 186050 Deferred Debits - Tax & Other

417 186060 A/R Non-Current Asset

418 186070 NE Heat Rebate

419 187100 Excess Acquisition Costs - GW

420 187110 Deferred acquisition costs

421 187120 Other intangibles

422 187150 Accumulated Amortization-Goodwill

423 188100 Merchandise RVC A/R-Long Term

424 190010 Deferred federal tax asset-Current

425 190015 Deferred state tax asset-Current

426 190020 Deferred Federal Tax Asset-Long Term

427 190025 Deferred state tax asset-Long term

428 190030 Foreign Def Inc Tax Asset

429 190040 Valuation Allowance

430 191010 Deferral collections

431 191070 P-802 Deferral

Page 6 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

432 191080 Deferred Gas Costs – Grynberg Cost Recovery

433 192010 Unrec Increm Gas Csts-Add

434 192070 P-802 Accrual

435 192080 Grynberg cost recovery accrual

436 219010 OCI FAS133

437 221000 Bonds Payable Long Term

438 223000 Advances from affiliates

439 224000 Long Term Notes Payable

440 224010 LTD Notes Payable 150 m

441 224020 LTD Revolver Payable 50 m

442 224030 LTD Revolver Payable 130 m

443 224040 I/C Note Payable to SC LLC

444 224050 LTD Notes Payable 125m

445 224060 LTD Notes Payable $200M

446 224900 Current Requirements

447 226010 Deferred Financing Costs Disc on Bonds

448 228200 Workers Comp

449 228300 Defined Pension Liability

450 229100 Provision for Rate Refunds

451 230010 Asset Retirement Oblig Reserve

452 230020 ARO Reserve - Underground Stg.

453 231010 SHORT TERM NOTES PAYABLE

454 231020 Short Term Notes Payable $75M

455 232010 A/P Misc Charges

456 232020 AFE Sustaining Capital Accrual

457 232030 Accruals-Other

458 232040 Expense Accrual

459 232050 CIS Refund Clearing Account

460 232060 Wells Fargo Pyrl Ch Issued

461 232070 ROW Account - Wells Fargo

462 232080 ROW Land Lease Account

463 232090 CIS Refund Account

464 232100 Field Purchases

465 232110 Gas Purchase Accrual

466 232120 Gas Purchase Payable

467 232130 Transportation Payable Acrl

468 232140 A/P FTS Fees

469 232150 Futures/Swap/Opt Profit

470 232160 Employee 401-K

471 232170 Union Dues

472 232180 Deductions Flex Plan Spen

473 232190 Employee 401-K Loan Payback

474 232200 Employee Wage Garnishment

475 232210 AP Other

476 232215 Customer Donations Payable

477 232220 Ad valorem tax reimbur FMP

478 232230 Misc accounts payable vendo

479 232240 Accounts Payable-Invoice Accr

480 232245 AP-Gas Purch Vendors

481 232246 Contract Labor-A/P only

482 232248 NonAP Finance Activity

483 232249 NonAP money transfers

484 232250 MMS Royalties Payable

485 232260 East Building Rent

486 232270 Misc Legal Accrual

487 232280 NE Reach Program Payable

488 232285 System Use Inter-company AP

489 232290 Accounts Payable-Partners

490 232291 Inter-company Accounts Payable-Mexico entities

491 232300 Choice A/P Clearing

492 232310 AP-Choice Supplier Seminole

493 232317 AP-Choice Supplier-SAP billing system

494 232320 AP-Choice Supplier OneOK (R&C)

495 232330 AP-Choice Supplier Seminole (NE-Ag)

496 232340 AP-Choice Supplier WCG

497 232350 AP-Choice Supplier ACE

498 232360 AP-Choice Supplier OneOK (Ag)

499 232370 AP-Choice Supplier Asgard

500 232380 AP-Choice Supplier Asgard (NE-Ag)

501 232390 AP-Choice Supplier Asgard (WY)

502 232400 AP-Choice Supplier Accrual

503 232401 Intercompany A/P-Choice Accrual

Page 7 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

504 232900 GR/IR Clearing

505 232950 Offset for ADP Interface

506 232990 GL Takeon account

507 232999 A/P Conversion

508 233000 One Time Vendor Recon Account

509 235010 Customer Deposits

510 235017 Customer deposits-SAP billing system

511 235020 P-Card Processing

512 235027 Accrued interest on custr deposit-SAP billing sys

513 236010 Federal Income Tax Payable

514 236015 State Income Tax Payable

515 236018 Uncertain Tax Positions

516 236020 Payroll Tax Accruals

517 236030 Payroll Unemploy

518 236040 Conservation Comm Taxes

519 236050 Severence Tax

520 236060 State Use Tax

521 236070 Property Taxes Charges

522 236080 Property Taxes Payments

523 237010 Int Acc Meter Deposits

524 237017 Int Acc Meter Deposits - CR&B

525 237020 Accrued Interest Payable

526 237021 Inter-company accrued interest payable

527 237022 Unrecognized Interest Payable

528 241010 Fed Inc Tx W/hld-Emp Pyrl

529 241020 St Inc Tx W/hld-Emp Payrl

530 241030 CIS Sales Tax

531 241037 CIS Sales Tax

532 241040 Local Franchise Taxes

533 241047 Local Franchise Tax

534 241050 Mexican W/hldg Tax Pay 10% ISR

535 241060 Mexican Value Add Tax Pay

536 241077 Motor Fuel Tax/CNG

537 242010 Accrued Payroll

538 242020 Accrued Incentive

539 242030 Medical Claims

540 242040 Unclaimed Cks-Cust Refund

541 242045 Unclaimed Cks-AP Disbursement

542 242050 Unclaimed Checks-Royalty

543 242060 Other regulatory liabilities

544 242065 Gas Cost Liability

545 242070 TIPS Gas Suspense

546 242075 Short Term Benefits Liability

547 242077 Deferred Payable - HomeServe

548 242080 Imbalance Payable 3rd Party

549 242090 Accrued Vacation

550 242100 Medical Claims Accretion Liability

551 242110 Restructuring Reserve

552 242120 Wyoming L&U Cash-out Imbalance Supplier Liability

553 245010 MTM Derivative Valuation-Short Term

554 245020 Deferred Loss on Interest Swaps

555 252010 Customer Adv for Construct

556 252020 Customer Adv-Special Main Allocation

557 252100 CIAC-Short Term

558 253010 Deposits from Third Parties

559 253015 Post-retirement AWG

560 253017 OPEN GL ACCOUT-READY TO USE

561 253020 Post Retirement SG

562 253030 MTM Derivative Valuation-Long Term

563 253040 Other Deferred Credits

564 253050 Deferred Revenue MCS

565 253100 Deferred rent liability

566 253200 Deferred Revenue - Current

567 254000 Other Regulatory Liabilities (KMIGT penalties)

568 254010 Deferred Tax Liablity-Current

569 254020 Deferred Tax Liability-Long Term

570 254030 Revenue Sharing Credit

571 254040 Available for Use


573 254939 Accrual - Revenue Sharing Credit

574 255010 Deferred Investment Tax Credits

575 255020 Deferred income tax

Page 8 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

576 283010 Deferred Federal Tax Liablity - Current

577 283015 Deferred State Tax Liability - Current

578 283020 Deferred Federal Tax Liability - Long Term

579 283025 Deferred State Tax Liability - Long Term

580 311010 Misc Pd in Cap

581 311020 Additional Paid in Capital

582 311030 Common Stock

583 312000 Members Capital

584 316000 Undistrib Erngs - System Acct

585 319010 Misc. - OCI SFAS 133

586 319012 Misc. - OCI SFAS 133 Tax

587 319015 Other comprehensive income-Pensions

588 319016 Other comprehensive income-Pensions Tax

589 319020 Misc.- OCI Sfas 133 Def Tax

590 319025 OCI-Foreign Currency Trans

591 319026 OCI-Foreign Currency Trans Tax

592 319030 Interest rate swap OCI

593 319035 OCI - $100M Swap

594 390000 Retained Earnings


596 415010 Merchandise sales

597 415020 Nonreg: CAPP

598 415025 Nonreg: CAPP HomeServe

599 415100 Merchandise materials

600 415110 Nonreg: Brown Goods

601 415120 Nonreg: White Goods

602 415130 Nonreg: CUPP

603 415200 Nonreg: Service Work

604 415300 Merch-Bonus&Commission

605 415400 Merchandise returns and allowances

606 415500 Nonreg: Revenue Other

607 415800 Nonreg: Operating Contracts

608 415900 Nonreg: CAPP Revenue Accrual

609 415910 Nonreg: Brown Goods Revenue Accrual

610 415920 Nonreg: White Goods Revenue Accrual

611 415930 Nonreg: CUPP Revenue Accrual

612 415940 Nonreg: Service Work Revenue Accrual

613 415950 Nonreg: Other Revenue Accrual

614 417010 Choice Revenue-Residential

615 417015 WinterGuard Revenue-Residential

616 417020 Choice Revenue-Commercial

617 417025 WinterGuard Revenue-Commercial

618 417027 Winterguard Actual Amount

619 417028 Winterguard Clr Our Account

620 417029 Winterguard Default Tariffs

621 417030 Choice Revenue-Industrial

622 417040 Choice Revenue-Agriculture

623 417050 Third Party Revenue-Term

624 417060 Third Party Revenue-Monthly

625 417070 Commod Sales Accrual

626 417080 Commodity-Assoc Comp Sale with Co 17

627 417081 Inter-company Commodity

628 417090 Other Revenue

629 417815 Winterguard closeout-Residential

630 417825 Winterguard closeout-Commerical

631 417910 Choice Revenue Accrual-Residential

632 417915 WinterGuard Revenue Accrual - Residential

633 417920 Choice Revenue Accrual-Commercial

634 417925 WinterGuard Revenue Accrual - Commercial

635 417930 Choice Revenue Accrual-Industrial

636 417940 Choice Revenue Accrual-Agriculture

637 417950 Third Party Revenue Accrual - Term

638 417960 Third Party Revenue Accrual - Monthly

639 417980 Commod Outside Services

640 417990 Other Revenue Accrual

641 480000 Residential Pass-on Sales Fixed

642 480010 Residential Pass-on Sales Volume-Distribution

643 480015 Residential Pass-on Sales Volume-Commodity

644 480020 Residential Pass-on Sales Volume-GCA

645 480025 Residential Pass-on XIA Customer Charge

646 480030 LSSR Surcharge

647 480040 Residential Cost Adj

Page 9 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

648 480050 Residential CGS Dist Change

649 480060 Residential Energy Efficiency Revenue

650 480070 Residential DSM Revenue

651 480096 Agricultural Transport Sales Fixed-AdminFee

652 480100 Choice Gas R Customer Charge

653 480110 MGS Customer Charge

654 480120 MGSR Residential Customer Charge

655 480130 Choice Gas Customer Charge

656 480140 LGSR Residential Customer Charge

657 480170 Other DSM Revenue

658 480175 DSM Revenue Contra

659 480200 SGS Distribution Charge

660 480220 SGS Special Provision Customer

661 480240 MGS Distribution Charge

662 480260 MGS Special Provision Customer

663 480280 LGS Distribution Charge

664 480290 LGS Special Provision Customer

665 480300 WGSA

666 480310 GDCA-Gas Delivery Cost Adjustment

667 480400 P-802 Surcharge

668 480520 $20 Line Extension




672 480900 Residential Pass-on Sales Accrual Fixed

673 480910 Residential Pass-on Sls Accrl Vol - Distribution

674 480915 Residential Pass-on Sales Accrl Vol -Commodity

675 480920 Residential Pass-on Sales Accrl Vol -GCA

676 480925 Unbilled WNA Accrual - Residential


678 481000 Commercial Pass-on Sales Fixed

679 481003 Grynberg Commercial

680 481010 Commercial Pass-On Sales Volume-Distribution

681 481015 Commercial Pass-on Sales Volume-Commodity

682 481020 Commercial Pass-On Sales Volume-GCA

683 481025 Commercial Pass-On XIA Customer Charge

684 481030 Industrial Sales

685 481040 Non-Juris Industrial Sales

686 481045 Transport Surcharge TRA

687 481050 Irrigation Sales

688 481060 Comm, Ind & Ag Energy Efficiency Revenue

689 481070 Grain-drying Sales

690 481100 Industrial Pass-on Sales Fixed

691 481110 Industrial Pass-on Sales Volume-Distribution

692 481115 Industrial Pass-on Sales Volume-Commodity

693 481120 Industrial Pass-on Sales Volume-GCA

694 481125 Industrial Pass-on XIA Customer Charge

695 481150 MGSR Commercial/Indust. Customer Charge

696 481160 LGSR Commercial/Indust. Customer Charge

697 481165 CO Ind Customer & Demand Charge

698 481200 Agriculture Pass-On Sales Fixed

699 481210 Agricultural Pass-on Sales Volume-Distribution

700 481215 Agricultural Pass-on Sales Volume-Commodity

701 481220 Agricultural Pass-on Sales Volume-GCA

702 481225 Agricultural Pass-on XIA Customer Charge

703 481240 Choice Gas L Customer Charge

704 481245 Industrial & Lg Industrial Distr Charge

705 481300 WY WGSA Commercial

706 481900 Commercial Pass-On Sales Accrual Fixed


708 481910 Commercial Pass-on Sales Accrl Vol-Distribution

709 481915 Commercial Pass-on Sales Accrl Vol-Commodity

710 481920 Commercial Pass-on Sales Accrl Volume-GCA

711 481925 Unbilled WNA Accrual - Commercial

712 481930 Industrial Pass-on Sales Accrual Fixed

713 481940 Industrial Pass-on Sales Accrl Volume-Distribution

714 481945 Industrial Pass-on Sales Accrl Vol-Commodity

715 481950 Industrial Pass-On Sales Accrual Volume -GCA


717 481960 Agricultural Pass-on Sales Accrual Fixed

718 481970 Agricultural Pass-on Sales Accrl Vol-Distribution

719 481975 Agricultural Pass-on Sales Accr Vol-Commodity

Page 10 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

720 481980 Agricultural Pass-on Sales Accr Vol-GCA


722 482000 Agriculture Commodity & Upstream Pipeline

723 482025 Agriculture Gas Cost Adjustment

724 482060 Agriculture Distribution Charges

725 482140 AG GGS-3, GGS-4, GGS-5, GGS-7 Custom

726 482300 WY WGSA industrial

727 482310 WY WGSA Agricultural

728 482900 Accrued Ag Revenue

729 483010 Sales for Resale-Accrual

730 483015 Volumetric (Primary COG)

731 483020 Sales for Resale

732 483021 Inter-company Resale

733 483025 Volumetric (Secondary COG)

734 483030 Hedging Realized Revenue-Bowdoin

735 483035 Hedging Unrealized Revenue-Bowdoin

736 483040 Sales for Resale Admi Fee

737 483091 Inter-company Resale Accrual

738 487000 Late Fees

739 487001 Late Payment Charge Adjustments

740 487100 Account available for use

741 487110 Account available for use

742 488000 Service Fees

743 488001 Inter-company Service Fees

744 488010 NE Choice Gas Marketer Fees

745 488300 Propane Connect Fee Revenue

746 488400 Ppl Operat&Maint Svc Rev

747 489010 Third Party Gathering

748 489020 3rd Party FT Volumetric Fee

749 489021 I/C FT Volumetric Fee

750 489030 3rd Party FT Reservation

751 489031 Inter-company FT Reservation

752 489040 3rd Party FT Reservation Fee SSIR

753 489041 Inter-company Reservation Fee SSIR

754 489050 Third Party IT Commodity

755 489051 I/C IT Volumetric Fee

756 489060 Residential Transport Sales Volume-Distribution

757 489065 Residential Transport Sales Fixed-Customer Chrg

758 489066 Residential Transport Sales Fixed-Admin Fee

759 489067 Residential Transport Sales Fixed-Demand Chrg

760 489070 Commercial Transport Sales Volume-Distribution

761 489075 Commercial Transport Sales Fixed-Customer Chrg

762 489076 Commercial Transport Sales Fixed-Admin Fee

763 489077 Commercial Transport Sales Fixed-Demand Chg

764 489080 Industrial Transport Sales Volume-Distribution

765 489085 Industrial Transport Sales Fixed-Customer Chg

766 489086 Industrial Transport Sales Fixed-Admin Fee

767 489087 Industrial Transport Sales Fixed-Demand Chg

768 489090 Agricultural Transport Sales Volume-Distribution

769 489095 Agricultural Transport Sales Fixed-Customer Chg

770 489096 Agricultural Transport Sales Fixed-Admin Fee

771 489097 Agricultural Transport Sales Fixed-Demand Chg

772 489100 Irrigation Transportation

773 489110 Rate case reserve

774 489120 3rd Party NNS Reservation Fee

775 489121 I/C NNS Reservation Fee

776 489130 Accrual - 3rd Party NNS Reservation Fee

777 489131 Accrual - I/C NNS Reservation Fee

778 489140 InterCo IS 61

779 489141 Inter-company Rental Revenue

780 489221 Accrual - I/C FT Volumetric Fee

781 489229 Accrual - 3rd Party FT Volumetric Fee

782 489231 Accrual - I/C FT Reservation Fee

783 489239 Accrual - 3rd Party FT Reservation Fee

784 489240 Misc Rev-3rd Party Admin Fee

785 489241 Accrual - I/C Reservation Fee SSIR

786 489249 Accrual-3rd Party FT Reservation Fee SSIR

787 489251 Accrual - I/C IT Volumetric Fee

788 489259 Accrual - 3rd Party IT Volumetric Fee

789 489260 3rd Party Non-NGL Revenue Sharing Credit

790 489261 I/C Non-NGL Revenue Sharing Credit

791 489271 Accrual - I/C Non-NGL Rev Sharing Credit

Page 11 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

792 489275 Grain Drying Demand Fee

793 489279 Accrual - 3rd Party Non-NGL Rev Sharing Credit

794 489280 3rd Party Market Center Svcs Revenue

795 489281 I/C Market Center Svcs Revenue

796 489291 Accrual - I/C Market Center Svcs Revenue

797 489299 Accrual - 3rd Party Market Center Svcs Revenue

798 489370 Transport Distribution

799 489371 Transport Customer Charge

800 489372 Tranport Administration Fee

801 489373 Transport Demand Charge

802 489410 Residential Choice Sales Volume

803 489412 Residential Choice XIA Customer Charge

804 489415 Residential Choice Sales Fixed

805 489420 Commercial Choice Sales Volume

806 489422 Commercial Choice XIA Customer Charge

807 489425 Commercial Choice Sales Fixed

808 489430 Industrial Choice Sales Volume

809 489432 Industrial Choice XIA Customer Charge

810 489435 Industrial Choice Sales Fixed

811 489440 Agricultural Choice Sales Volume

812 489442 Agricultural Choice XIA Customer Charge

813 489445 Agricultural Choice Sales Fixed

814 489910 Residential Choice Sales Accrual Volume


816 489915 Residential Choice Sales Accrual Fixed

817 489920 Commercial Choice Sales Accrual Volume


819 489925 Commercial Choice Sales Accrual Fixed

820 489930 Industrial Choice Sales Accrual Volume


822 489935 Industrial Choice Sales Accrua Fixed

823 489940 Agricultural Choice Sales Accrual Volume


825 489945 Agricultural Choice Sales Accrual Fixed

826 489950 Accrued Transport Revenue

827 489960 Residential Transport Sales Accrual Distribution

828 489965 Residential Transport Sales Accrual Fixed-Cust Chg

829 489966 Residential Transport Sales Accrl Fixed-Admin Fee

830 489967 Residential Transport Sales Accrl Fixed-Demand Chg

831 489970 Commercial Transport Sales Accrl Volume-Dist

832 489975 Commercial Transport Sales Accrl Fixed-Cust Chg

833 489976 Commercial Transport Sales Accrl Fixed-Admin Fee

834 489977 Commercial Transport Sales Accrl Fixed-Demand Chg

835 489980 Industrial Transport Sales Accrl Volume-Dist

836 489985 Industrial Transport Sales Accrl Fixed-Cust Chg

837 489986 Industrial Transport Sales Accrl Fixed-Admin Fee

838 489987 Industrial Transport Sales Accrl Fixed-Demand Chg

839 489990 Agricultural Transport Sales Accrl Volume-Dist

840 489995 Agricultural Transport Sales Accrl Fixed-Cust Chg

841 489996 Agricultural Transport Sales Accrl Fixed-Admin Fee

842 489997 Agricultural Transport Sales Accrl Fixed-DemandChg

843 490010 Extract Rev Gasoline

844 490019 Accrual - Extract Rev Gasoline

845 490020 Extract Rev as Propane

846 490029 Accrual - Extract Rev as Propane

847 490030 Extract Rev Ethane Prop

848 490039 Accrual - Extract Rev Ethane P

849 490040 Extract Rev Butane

850 490049 Accrual - Extract Rev Butane

851 490050 Extract Rev Iso-butane

852 490059 Accrual - Extract Rev Iso-buta

853 490060 NGL Revenue Sharing Credit

854 490070 NGL Revenue Sharing Liability

855 490900 Extract Revenues - Accrued

856 491010 Nat Gas Proc by Otr-A Co 61

857 491011 Inter-company Nat Gas Proc by Otr-A

858 492010 Inc Oil&Gas Sales-Cond

859 493010 Rent Revenue Misc

860 495010 Accrd gas service - revenues

861 495020 Gain on Balancing Gas

862 495030 Accrued Gas Service-Revenue-Assoc Co 17

863 495031 Inter-company Accrued Gas Service Rev

Page 12 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

864 495040 Misc Rev-Sales tax coll allow

865 495050 P-802 Loan Fund Fee

866 495060 Other assoc company rev 16

867 495061 Inter-company Services Revenue

868 495070 Miscellanous Revenue

869 495080 WinterGuard Cancellation Fees

870 495090 Misc Rev-In/Co Admn Fees co-16

871 495100 Misc Rev-3rd Party Admin Fee

872 495110 Misc Rev - GIMS Fee

873 495111 Inter-company misc revenue

874 495200 Other gas rev-compression allw

875 495205 Other gas rev-Seeco pool memb

876 495210 Other gas rev-royalty

877 495215 Other gas rev-dehydration

878 495220 Other gas rev-Seeco Uneconomical Wells

879 495310 Other Revenue - Credit Card Fees

880 495320 Other Revenue - ECheck Fees

881 495400 XIA Monthly Billing Revenue


883 499999 Revenues Settlement

884 500100 Cost of Goods sold

885 500110 Non Reg Commissions

886 500120 Labor - Cost of Goods sold

887 500125 Nonreg: COGS CAPP Goods - Labor-HS commission

888 500130 Nonreg: COGS Brown Goods - Merchandise

889 500132 Nonreg: COGS Brown Goods - Labor-Regular

890 500133 Nonreg: COGS Brown Goods - Labor-OT

891 500134 Nonreg: COGS Brown Goods - Labor-Commission

892 500135 Nonreg: COGS Brown Goods - Labor-Outside Serv

893 500136 COGS Brown Goods - Benefits incl incent comp

894 500138 COGS Brown Goods - Vacation

895 500140 Nonreg: COGS White Goods - Merchandise

896 500142 Nonreg: COGS White Goods - Labor-Regular

897 500143 Nonreg: COGS White Goods - Labor-OT

898 500144 Nonreg: COGS White Goods - Labor-Commission

899 500145 Nonreg: COGS White Goods - Labor-Outside Serv

900 500146 COGS White Goods - Benefits incl incent comp

901 500148 COGS White Goods - Vacation

902 500150 Nonreg: COGS CAPP - Merchandise

903 500152 Nonreg: COGS CAPP Goods - Labor-Regular

904 500153 Nonreg: COGS CAPP Goods - Labor-OT

905 500154 Nonreg: COGS CAPP Goods - Labor-Commission

906 500155 Nonreg: COGS CAPP Goods - Labor-Outside Serv

907 500156 COGS CAPP Goods - Benefits incl incent comp

908 500158 COGS CAPP Goods - Vacation

909 500160 Nonreg: COGS Service Work - Merchandise

910 500162 Nonreg: COGS Service Work - Labor-Regular

911 500163 Nonreg: COGS Service Work - Labor-OT

912 500164 Nonreg: COGS Service Work - Labor-Commission

913 500165 Nonreg: COGS Service Work - Labor-Outside Serv

914 500166 COGS Service Work - Benefits incl incent comp

915 500168 COGS Service Work - Vacation

916 500170 Nonreg: COGS Operating Contracts - Merchandise

917 500172 Nonreg: COGS Opr Contract - Labor-Regular

918 500173 Nonreg: COGS Opr Contract - Labor-OT

919 500174 Nonreg: COGS Opr Contract - Labor-Commission

920 500175 Nonreg: COGS Opr Contract - Labor-Outside Serv

921 500176 COGS Opr Contract-Benefits incl incent comp

922 500178 COGS Opr Contract-Vacation

923 500180 Nonreg: COGS Other - Merchandise

924 500182 Nonreg: COGS Other - Labor-Regular

925 500183 Nonreg: COGS Other - Labor-OT

926 500184 Nonreg: COGS Other - Labor-Commission

927 500185 Nonreg: COGS Other - Labor-Outside Services

928 500186 COGS Other - Benefits incl incent comp

929 500188 COGS Other - Vacation

930 500190 Nonreg: COGS CUPP - Merchandise

931 500192 Nonreg: COGS CUPP Goods - Labor-Regular

932 500193 Nonreg: COGS CUPP Goods - Labor-OT

933 500194 Nonreg: COGS CUPP Goods - Labor-Commission

934 500195 Nonreg: COGS CUPP Goods - Labor-Outside Serv

935 500196 COGS CUPP Goods-Benefits incl incent comp

Page 13 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

936 500198 COGS CUPP Goods-Vacation

937 500200 Merchandising Service Line expense

938 500230 Nonreg: COGS Accrual Brown Goods -Merchandise

939 500232 Nonreg: COGS Accrual Brown Goods -Labor-Regular

940 500233 Nonreg: COGS Accrual Brown Goods -Labor-OT

941 500234 Nonreg: COGS Accrual Brown Goods -Labor-Commission

942 500235 Nonreg: COGS Accrual Brown Goods-Labor-Outside Srv

943 500240 Nonreg: COGS Accrual White Goods -Merchandise

944 500242 Nonreg: COGS Accrual White Goods -Labor-Regular

945 500243 Nonreg: COGS Accrual White Goods -Labor-OT

946 500244 Nonreg: COGS Accrual White Goods -Labor-Commission

947 500245 Nonreg: COGS Accrual White Goods-Labor-Outside Srv

948 500250 Nonreg: COGS Accrual CAPP -Merchandise

949 500252 Nonreg: COGS Accrual CAPP -Labor-Regular

950 500253 Nonreg: COGS Accrual CAPP -Labor-OT

951 500254 Nonreg: COGS Accrual CAPP -Labor-Commission

952 500255 Nonreg: COGS Accrual CAPP -Labor-Outside Serv

953 500260 Nonreg: COGS Accrual Service Work -Merchandise

954 500262 Nonreg: COGS Accrual Service Work -Labor-Regular

955 500263 Nonreg: COGS Accrual Service Work -Labor-OT

956 500264 Nonreg: COGS Accrual Service Work-Labor-Commission

957 500265 Nonreg: COGS Accrual Serv Work-Labor-Outside Serv

958 500270 Nonreg: COGS Accrual Opr Contract - Merchandise

959 500272 Nonreg: COGS Accrual Opr Contract-Labor-Regular

960 500273 Nonreg: COGS Accrual Opr Contract-Labor-OT

961 500274 Nonreg: COGS Accrual Opr Contract-Labor-Commission

962 500275 Nonreg: COGS Accrual Opr Contract-Labor-Out Serv

963 500280 Nonreg: COGS Accrual Other - Merchandise

964 500282 Nonreg: COGS Accrual Other -Labor-Regular

965 500283 Nonreg: COGS Accrual Other -Labor-OT

966 500284 Nonreg: COGS Accrual Other -Labor-Commission

967 500285 Nonreg: COGS Accrual Other -Labor-Outside Serv

968 500290 Nonreg: COGS Accrual CUPP -Merchandise

969 500292 Nonreg: COGS Accrual CUPP -Labor-Regular

970 500293 Nonreg: COGS Accrual CUPP -Labor-OT

971 500294 Nonreg: COGS Accrual CUPP -Labor-Commission

972 500295 Nonreg: COGS Accrual CUPP -Labor-Outside Serv

973 500300 Customer call center

974 500400 Commod Purchases

975 500401 Inter-company Commodity Purchases

976 500410 Commodity Purchases Choice-Residential

977 500415 Commodity Purchases WinterGuard - Residential

978 500420 Commodity Purchases Choice - Commercial

979 500425 Commodity Purchases WinterGuard - Commercial

980 500430 Commodity Purchases Choice - Industrial

981 500440 Commodity Purchases Choice - Agriculture

982 500450 Commodity Purchases Third Party - Term

983 500460 Commodity Purchases Third Party - Monthly

984 500490 Commodity Purchases Other

985 500500 Comodity Purchase Accrual

986 500510 Commodity Purchases Choice Accrual - Residential

987 500515 Commodity Purch WinterGuard Accrual - Residential

988 500520 Commodity Purchases Choice Accrual - Commercial

989 500525 Commodity Purch WinterGuard Accrual - Commercial

990 500530 Commodity Purchases Choice Accrual - Industrial

991 500540 Commodity Purchases Choice Accrual - Agriculture

992 500550 Commodity Purchases Third Party Accrual - Term

993 500560 Commodity Purchases Third Party Accrual - Monthly

994 500590 Commodity Purchases Accrual - Other Revenue

995 500600 Commod Purch - Assoc Co 17

996 500601 Inter-company Commod Purchases

997 500630 DO NOT USE

998 500700 3rd Party Transport Exp

999 500701 Inter-company Transport Expense

1000 500710 Transport Fuel Overrun ACA

1001 500720 Transport - Storage Reservation Fees

1002 500730 Transport Reservation Fees

1003 500770 Transport Fuel Overrun ACA accrual

1004 500780 Transport - Storage Reservation Fees Accrual

1005 500790 3rd Party Transport Exp Accrual

1006 500791 Inter-company Transport Expense Accrual

1007 500800 Commod Hedging Expense

Page 14 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1008 500810 Hedging Expense-Choice Residential

1009 500815 Hedging Expense-WinterGuard Residential

1010 500820 Hedging Expense-Choice Commercial

1011 500825 Hedging Expense-WinterGuard Commercial

1012 500830 Hedging Expense-Choice Industrial

1013 500840 Hedging Expense-Choice Agriculture

1014 500855 Hedging Expense-Third party term

1015 500860 Hedging Expense-Third party monthly

1016 500890 Hedging Expense - Other

1017 500900 Commod Other Cost of Sale

1018 501000 Commod Storage Expense

1019 501090 Commodity Storage Expense Accrual

1020 501100 Commod O&M Expense

1021 501200 Commod Outside Services

1022 501300 Gas field line purchases

1023 501390 Gsa Field Line Purchase Accrual

1024 502100 Wellhead purchases

1025 502150 Wellhead purchases-Intercompany

1026 502151 Inter-company Wellhead Purchases

1027 502160 Transmission lines

1028 502170 Transmission Line Accrual

1029 502190 Wellhead Purchases Accrual

1030 502200 City Gate Purch

1031 502201 City Gate Purch - Inter-company

1032 502250 Liquefied Natural Gas purchases

1033 502251 Inter-company Liquefied Natural Gas Purchase

1034 502255 Liquefied Natural Gas Withdrawn fr Storage Accrual

1035 502261 I/C LNG Purchase Accrual

1036 502290 City Gate Purchase Accrual

1037 502291 City Gate Purch Accrual - Inter-company

1038 502300 Other Gas Purch

1039 502350 Pur Gs Cst Adj

1040 502360 Accrued Purchase Gas Cost Adj

1041 502390 Other Gas Purchase Accrual

1042 502400 Exchange Gas

1043 502401 Inter-company Exchange Gas

1044 502407 Exchange Gas-SAP

1045 502410 System imbalance-gas purch

1046 502415 System Imbalance Accrual

1047 502420 Loss on Balancing Gas

1048 502430 Line Pack

1049 502435 Line Pack Accrual

1050 502450 Gas Withdrawn frm Stor -Debit

1051 502460 Storage well royalties

1052 502490 Gas Withdrawn from Storage Accrual

1053 502500 Gas Delivered to Stor-Credit

1054 502530 LNG deliveries to storage

1055 502535 Liquefied Natural Gas Delivered to Storage Accrual

1056 502540 Compressor fuel sales taxes

1057 502545 Compressor fuel sales tx-contra

1058 502550 Gas Used Comp. Stat Fuel

1059 502560 Storage Compressor Fuel

1060 502565 Transm-Gas for Com S

1061 502570 Gathering-Fuel Gas

1062 502575 Transm-Com of Gas Rev

1063 502590 Gas Delivered to Storage Accrual

1064 502600 Gas used for prod extraction-cr

1065 502610 Gas Shrinkage

1066 502620 Extract Gas

1067 502630 Gas processed by others

1068 502631 I/C gas processed by others

1069 502635 I/C gas processed by others

1070 502650 Gas Used for Other Util Op-Cr

1071 502700 Other Gas Purch Exp

1072 502701 Inter-company Other Gas Purchases

1073 502800 Hedging Realized

1074 502810 Hedging Realized-Choice Residential

1075 502815 Hedging Realized-WinterGuard Residential

1076 502820 Hedging Realized-Choice Commercial

1077 502825 Hedging Realized-WinterGuard Commercial

1078 502830 Hedging Realized-Choice Industrial

1079 502840 Hedging Realized-Choice Agriculture

Page 15 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1080 502850 Hedging Unrealized

1081 502855 Hedging Realized-3rd Party Term

1082 502860 Hedging Realized-3rd Party Monthly

1083 502890 Hedging Realized-Other

1084 502930 Accrual Gas process by other

1085 503100 Residential Sales Commodity

1086 503110 Commercial Sales Commodity

1087 503120 Industrial Sales Commodity

1088 503130 Agricultural Sales Commodity

1089 503200 Residential Sales Commodity Accrual

1090 503210 Commercial Sales Commodity Accrual

1091 503220 Industrial Sales Commodity Accrual

1092 503230 Agricultural Sales Commodity Accrual

1093 600100 Labor - General

1094 600110 Labor - Admin

1095 600120 Labor - Sick

1096 600130 Labor - Holiday

1097 600140 Labor - Vacation

1098 600142 Labor - Vacation COGS Contra

1099 600150 Labor - Union

1100 600160 Labor - Bereavement

1101 600170 Labor - Jury Duty

1102 600180 Labor - Ops Downtime

1103 600190 Labor - Overtime

1104 600199 Payroll Transferred

1105 600200 Labor - Training

1106 600210 Labor - Professional Orgs

1107 600220 Labor - Recruiting/HR

1108 600230 Labor - Marketing/Sales

1109 600240 Labor - Union Overtime

1110 600250 Labor - Severance

1111 600260 Labor - Commissions & Bonuses

1112 600270 Labor - Payroll Taxes

1113 600272 Labor - Payroll Taxes Contra

1114 600279 Payroll Taxes Transferred

1115 600280 Bonus Loading

1116 600290 Labor - Payroll Accrual

1117 600292 Labor - Payroll Contra

1118 600300 Labor - Employee Benefits

1119 600310 Labor - Empl Benefits - U

1120 600320 Employee Exp - General

1121 600330 Emp. Exp. Travel/Lodging

1122 600340 Relocation Expense

1123 600350 Tuition Reimbursement

1124 600355 Training

1125 600360 Meals

1126 600370 Other Personnel Costs: Employee Education

1127 600380 Recruitment Costs

1128 600385 Signing & Other Bonuses

1129 600400 Employee Events

1130 600405 Seminars and Convention Costs

1131 600410 Rewards and Recognition

1132 600415 Travel (Education): Travel Airfare

1133 600420 Travel (Education): Lodging

1134 600425 Meals

1135 600430 Travel (Education): Transportation & Parking

1136 600435 Travel (Education): All Other

1137 600440 Professional Association Dues

1138 600450 Travel & Entertainment (excl. meals & transp)

1139 600455 Travel (Non Education): Lodging

1140 600460 Travel (Non Education): Business Meals

1141 600465 Travel (Non Education): Transportation & Parking

1142 600470 Travel (Non Education): All Other

1143 600500 Short term bonus Plan-Safety

1144 600502 Incentive Compensation - COGS Contra - AUO

1145 600503 Short term bonus plan-Customer Service

1146 600504 Short term bonus plan-Financial

1147 600505 Long Term Incentive Plan Expense

1148 600506 Short term bonus plan-Growth

1149 600508 Short term bonus plan-Goals

1150 600510 Pension & Post-Retiree Fees

1151 600515 Company 401K contributions

Page 16 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1152 600520 Short Term Disability

1153 600525 Long Term Disability

1154 600530 Life insurance

1155 600535 Medical insurance

1156 600540 Dental insurance

1157 600545 Vision program

1158 600550 Benefits: All other

1159 600552 Other Benefits - COGS Contra - AUO

1160 600555 Medical Claims Accrual

1161 600559 Benefits Transferred

1162 600560 STIP Safety Transferred

1163 600563 STIP Cust Srvc Trans

1164 600564 STIP Financial Transferred

1165 600566 STIP Growth Transferred

1166 601010 Field Supplies

1167 601020 Materials: Tools & Equipment

1168 601030 Lubricants

1169 601040 Drumming Supplies

1170 601050 Material Rebills

1171 601060 Oper Liquids/Chemicals/Gas

1172 601070 Environ Health & Safe: Waste Water/Sludge Disposal

1173 601080 Red Dye

1174 601090 Inhibitor

1175 601100 Fuel Costs (excl. Service Vehicle Fuel)

1176 601105 Gas & Fuel Costs: Extract-Gas

1177 601110 Gas & Fuel Costs: Gas processed by others

1178 601111 Gas & Fuel Costs: I/C gas processed by others

1179 601115 Intercompany-Gas processed by others

1180 601120 "Available for Use"

1181 601125 Gas & Fuel Costs: Compressor & dehydrator fuel

1182 601130 Repairs & Maintenance

1183 602010 Procurement Card

1184 602020 Early Payment Vendor Discount

1185 603010 Mechanical Parts

1186 603020 Safety Expense

1187 603030 Environ Health & Safety: Emergency Services

1188 603040 Supplies/Expenses - Offic

1189 603050 Supplies/Expenses - Draftin

1190 603060 Supplies/Expenses - Labora

1191 603070 Postage & Freight

1192 603080 Building maintenance

1193 603085 Occupancy: Company owned facility security

1194 603090 Utilities

1195 604010 Computer Hardware/Softwar

1196 604020 Hardware Expense

1197 604030 Hardware Expense

1198 605010 Inform System Costs - Ot

1199 605020 Software Expense

1200 605025 HW/SW Maintenance

1201 606010 Merchandise Incidental M

1202 607010 Outside Services - Gener

1203 607020 3rd Party Customer Billing

1204 607030 3rd Party Collection efforts

1205 607040 Courtesy Credit

1206 607045 Customer Credit

1207 607050 Metered Gas at vacant premise/unassigned customer

1208 607060 CAPP Retention Credits

1209 607110 Post & Freight: Courier serv., express mail & ship

1210 607210 Accounting & Audit Fees

1211 607310 Legal Fees

1212 607315 Legal: Research Fees

1213 607320 Legal: Litigation Fees

1214 607325 Non-Legal Consulting & Professional Services

1215 607330 Field Asset Maintenance - 3rd Party Contractors

1216 607335 Advertising & Promotions

1217 607340 GE Management & Consulting Fees

1218 607345 Outside Legal Fees

1219 607350 Bank Fees

1220 607410 Advertising & Promotions

1221 607510 Temp Employees/Service Fees

1222 607520 Staff:Contract Labor

1223 607610 Ind Contractors / Consultants

Page 17 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1224 607710 Services-Line locates

1225 608010 D&O and Special Insurance

1226 608020 Workers Compensation Insurance

1227 608030 General Liability Insurance

1228 608040 Property Insurance

1229 608050 Auto Insurance

1230 608055 Excess Liability Insurance

1231 608060 Utility Protection Services

1232 608070 Vegetation Control Services

1233 608080 Measurement Services

1234 608090 Yard Line Installati

1235 609060 Transportation Services

1236 609070 Dredging

1237 609100 Property tax expense

1238 609110 Sales/Use Tax

1239 609115 Other Taxes

1240 610010 Service Vehicle: All other

1241 610020 Service Vehicle: Fuel

1242 610023 Service Vehicle: Fuel Hedging Realized

1243 610024 Service Vehicle: Fuel Hedging Unrealized

1244 610030 Field Equipment Maintenance and Rental

1245 611010 Property Rent

1246 611020 Right of Way (ROW) Rental

1247 611025 ROW - Damages

1248 611030 Rental (real property): Land Rental

1249 611040 Rental (real property): Storage Rent-Other

1250 611041 Storage Rent Inter-Company

1251 611050 Rental (real property): Tankage rental

1252 611060 Vehicle: Rental and Leases

1253 611070 Land

1254 611080 Rental (real prop): Other non equipment rentals

1255 611090 Occupancy: Rented/leased facility building mainten

1256 611095 Occupancy: Rented/leased facility security

1257 611100 Office Equipment Rental Expense

1258 611105 Rental (Oth): Printer, copy & scanner maintenance

1259 611110 Rental (Other): All other, non vehicle, equipment

1260 611115 Rental (Other):All other, non vehicle, equip maint

1261 612010 Occupancy: Rent/lease fac utilities (gas&water)

1262 612110 Telecommunications: Other

1263 612210 Telecommunications: Cell Phones

1264 612310 Telecommunications: SCADA

1265 612410 Telecommunications: WAN

1266 612500 Facility Electricity

1267 612700 Facility Fuel

1268 613000 Permits, Licenses & Fees

1269 613010 Fines & Penalties

1270 613020 Environmental Expense

1271 613030 Environ Health & Safety: Site Assess/Audits

1272 613040 Projects - Gen Business Ex

1273 613100 Bad Debt Expense

1274 613200 Supplies: Computer/Printer/Copier/Scanner

1275 613205 Office Supplies

1276 613210 Materials: Repair & maint excl hardware & software

1277 613220 Subscriptions

1278 614000 Other Exp & Fees

1279 614010 Sales Tax Discount

1280 614041 Inter-Company Service Fees

1281 614050 Intercompany Labor Fees

1282 614051 Inter-Company Labor Fees

1283 614100 Injuries & Damages

1284 614110 ROW - Damages

1285 614200 Claims & Settlements

1286 614300 Donations & Contributions

1287 614400 Regulatory Fees

1288 614600 Industry Events

1289 614700 Chamber of Commerce Dues

1290 614800 Company Memberships and Dues

1291 615000 Incidents

1292 615100 Facility Activities

1293 615110 Electrical Team

1294 615120 Cathodic

1295 615130 ROW Cutting

Page 18 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1296 615140 ROW Other

1297 615150 Partnership Expenses

1298 615170 Postage/Freight: Ops freight & handling

1299 615200 Shared Services - Non Lab

1300 615210 Completed Construction/CWIP

1301 615220 Overhead Burden

1302 615230 LSSR Surcharge

1303 615240 Gas & Fuel Costs: Residential Cost Adjustment

1304 615250 Gas & Fuel Costs: Residential CGS Dist Change

1305 615260 Litigation Fee

1306 616000 Dep Exp-Gathering plant

1307 616005 Dep Exp-Offshore

1308 616010 Dep Exp-Product Extr plant

1309 616015 Dep Exp-Computer Equipment 3 year

1310 616020 Dep Exp-Undgrd Storage plant

1311 616025 Dep Exp-Computer Equipment 5 year

1312 616030 Dep Exp-Transmission plant

1313 616035 Dep Exp-Gas Plt Leased to Others

1314 616040 Dep Exp-Distribution plant

1315 616045 Dep Exp-GPHFFU Assets

1316 616050 Dep Exp-Oth gen plant-struct

1317 616055 Dep Exp-LNG plant-Ar

1318 616060 Dep Exp-General-off machine

1319 616065 Dep Exp-Manuf Gas Prod

1320 616070 Dep Exp-Gen-office furn-Fix

1321 616075 Dep Exp-Other Storage Assets

1322 616080 Dep Exp-Gen-comp equip

1323 616085 Dep Exp-Base Load Assets

1324 616090 Dep Exp-Automobiles

1325 616095 Dep Exp-Electronic Meas Equip

1326 616100 Dep Exp-Gen purp trcks-Lgt

1327 616105 Dep Exp-CNG Equipment

1328 616110 Dep Exp-Gen purp trucks-hvy

1329 616115 Dep Exp-Non Utility Plant

1330 616120 Dep Exp-Trailers and other

1331 616125 Dep Exp-Leasehold Improvements

1332 616130 Dep Exp-Stores equipment

1333 616140 Dep Exp-Tools shop & gar Eq

1334 616150 Dep Exp-Lab Equipment

1335 616160 Dep Exp-Pwr operated equip

1336 616170 Dep Exp-Comm equipment

1337 616180 Dep Exp-Miscellaneous equip

1338 616190 Dep Exp-Other tangible prop

1339 616200 Dep Exp-Tractor Units Over-the-Road

1340 616210 Dep. Exp - Asset Retirement Obligation

1341 616215 Dep. Exp - ARO Dist. Plt.

1342 616220 Plnt-Franchises & consent

1343 616230 Plnt-Misc intangible plt

1344 616240 Plnt-Misc. interconnects

1345 616250 Amort-Other Intangibles

1346 616255 Amort-rate case costs

1347 616300 Amort-Gas Plant Acquisition Adjustments

1348 616400 Dep Exp-Depreciation Accruals

1349 616500 Depreciation Expense

1350 616600 Amortization Expense

1351 616998 Dep Exp-Overlays

1352 616999 Depreciation Indirect

1353 617100 Gas & Fuel Costs: Storage Comprssr. Fuel

1354 617200 Gas & Fuel Costs: Transm-Gas for Com Sta Fuel

1355 617208 Accretion Expense - Asset Retirement Obligations

1356 617250 Gas & Fuel Costs: Gathering-Fuel Gas

1357 617300 Transm-Com of Gs Rev N Asc

1358 617500 Non-Regulated Inventory Write-Off

1359 617600 Regulated Inventory Write-Off

1360 617700 DSM Expense Contra - AUO

1361 620000 Capital moved to expense

1362 688000 OCS Pool Clearing

1363 688888 OSC Application

1364 699000 Burden Pool Clearing

1365 699995 Capital Overhead

1366 699996 O&M Overhead-In

1367 699997 O&M Overhead-Out

Page 19 of 20


SCHEDULE E-9-1





(1) (2) (3) (4)

Line

No.

1368 699998 G&A Overhead

1369 699999 CWIP Labor Burden

1370 717100 Int/Div Rep agr-Unit Bnk

1371 717107 Loan interest income

1372 717110 Misc other income

1373 717115 Nonoperating income-Extra Incentive Allowance

1374 717117 Non-Op Income Main Extension Surcharge (MES)

1375 717140 Interest income-Deferred gas costs

1376 717150 DO NOT USE

1377 717151 Intercompany Interest Income

1378 717155 DO NOT USE (Old I/C account moved to 717151)

1379 717160 DO NOT USE

1380 717161 Intercompany Dividend Income

1381 717165 Interest income

1382 717170 Gain on Sale of Operating Assets

1383 717173 Loss on Sale of Operating Assets

1384 717175 Amortized Debt Issuance Cost

1385 717180 Interest Expense-Deferred Gas Costs

1386 717185 Revolver Issuance Costs

1387 717190 Deposit Interest

1388 717200 Int/Div Miscellaneous

1389 717201 Intercompany Int/Div Expense

1390 717204 Unrecognized Interest Expense

1391 717205 Interest Expense

1392 717208 Interest Expense - $50M revolver (expired)

1393 717210 Interest Expense - $325M Bonds

1394 717215 Interest Expense - $125M Bonds

1395 717220 Interest Expense - Revolver

1396 717230 Interest Expense - $150M Note Payable

1397 717235 Interest Expense - $75M Note Payable

1398 717240 AFUDC Push Down

1399 717250 Accrued swap interest

1400 717260 Realized Gain/Loss Interest Rate Swap

1401 717270 Unrealized Gain/Loss Interest Rate Swap

1402 717280 Interest Expense - $200M

1403 717290 Allowance for Funds Used During Construction

1404 717295 Allowance for Other Funds used during Construction

1405 717300 Tax Gross Up on Reim Pro

1406 717310 Tax discount

1407 717400 Royalties

1408 717500 Management Fee

1409 717600 Business Development

1410 718000 Other expenses

1411 718171 Intercompany Dividend Expense

1412 720000 Federal Income Taxes

1413 720010 Noncurrent Federal Tax Expense

1414 720050 State Income Taxes

1415 720060 Noncurrent State Tax Expense

1416 720100 Foreign Income Tax

1417 720200 Federal Deferred Tax Expense/(Benefit)

1418 720225 State Deferred Tax Expense/(Benefit)

1419 720250 Foreign Deferred Tax Expense/(Benefit)

1420 720260 Uncertain Tax Expense

1421 721000 Hedging-Realized

1422 721010 Hedging-Unrealized

1423 802840 NEVER USED

Page 20 of 20


SCHEDULE E-9-2


FERC Codes

FERC Code Description

(2) (3)

1 1070 Assets Under Construction

2 1460 Acct Rec for associated compan

3 1540 Plt Materials & Operating Supp

4 1550 Merchandise

5 1750 Derivative instrument assets

6 1910 Unrecovered Purchased Gas Cost

7 2160 Unappropriated Retained Earnin

8 2320 Accounts Payable

9 2420 Misc current and accrued liabi

10 2440 Derivative instrument liabilit

11 2520 Customer advance for construct

12 2540 Other regulatory liabilities

13 2830 Accum deferred inc taxes-Other

14 3010 Organization

15 3020 Franchises and Consents

16 3030 Miscellaneous intangible plant

17 3031 Misc. Interconnects

18 3040 Prod. Land and land rights

19 3050 Prod. Structures and improveme

20 3060 Boiler plant equipment

21 3070 Other power equipment

22 3080 Coke ovens

23 3090 Producer gas equipment

24 3100 Water gas generating equipment

25 3110 Liquified petroleum gas equipm

26 3120 Oil gas generating equipment

27 3130 Generating equip-Other process

28 3140 Coal, coke, ash handling equip

29 3150 Catalytic crackling equipment

30 3160 Other reforming equipment

31 3170 Prod purification equipment

32 3180 Residual refining equipment

33 3190 Gas mixing equipment

34 3200 Production Plant Other equipme

35 3251 Producing lands

36 3252 Producing leaseholds

37 3253 Gas rights

38 3254 Prod. And Gathering Rights-of-

39 3255 Other land and land rights

Line

No.

Page 1 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

40 3260 Gas well structures

41 3270 Field compressor station struc

42 3280 Fld measure and reg stat struc

43 3290 Other structures

44 3293 Production - Other Structures

45 3300 Producing gas wells - Well con

46 3310 Producing gas wells - Well equ

47 3320 Field lines

48 3321 Gathering Lines

49 3322 Gather Cathodic protecti equip

50 3323 Field Lines Special Construct

51 3330 Field compressor station equip

52 3340 Field meas reg station equip

53 3350 Drilling and cleaning equipmen

54 3360 Gathering purification equipme

55 3370 Prod and gath other equip

56 3372 Other equip - Control Install

57 3373 Environmental Equipment

58 3380 Unsuccessful explore and dev c

59 3400 Extract Plant-Land and land ri

60 3410 Extract Plant Struct and impro

61 3420 Extraction and refining equipm

62 3430 Pipe lines

63 3440 Extracted product storage equi

64 3450 Prod. Compressor equipment

65 3460 Gas meas and reg equipment

66 3470 Extraction Plant Other equipme

67 3501 Land

68 3502 Undergrd Storage Rights-of-way

69 3510 Undergrd Store Struct and impr

70 3520 Wells

71 3521 Storage leaseholds and rights

72 3522 Reservoirs

73 3523 Nonrecoverable natural gas

74 3524 Storage Wells Equipment

75 3530 Lines

76 3531 Storage Smart Pigging

77 3532 Storage Hydrostatic Testing

78 3533 Storage Line Recoating

79 3540 Undergrd store comp station eq

Page 2 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

80 3550 Ugrnd meas and reg equip

81 3560 Ungrnd store purification equi

82 3570 Undgrd store plt other equipme

83 3580 ARO-Underground Storage

84 3600 Other store plt land&land righ

85 3610 Other store plt struct and imp

86 3620 Gas holders

87 3630 Other store plt purif equip

88 3631 Liquefaction equipment

89 3632 Vaporizing equipment

90 3633 Compressor equipment

91 3634 Other store plt meas and reg e

92 3635 Other store plant other equip

93 3641 Base &process plt land&land rt

94 3642 Base load process plt struct i

95 3643 LNG processing terminal equipm

96 3644 LNG transportation equipment

97 3645 Base load measure and reg equi

98 3646 Base load comp station equip

99 3647 Communication equipment

100 3648 Base load&proces plt other equ

101 3650 Trans Land

102 3651 Trans Land Rights

103 3652 Trans rights-of-way

104 3660 Trans structures and improveme

105 3661 Transmission - Compressor Stru

106 3662 Transmission - Meas. & Regx St

107 3663 Transmission - Other Struct

108 3670 Trans Mains

109 3671 Transmission - Smart Pigging

110 3672 Transmission - Hydrostatic Tes

111 3673 Transmission - Mains Recoating

112 3680 Trans compressor station equip

113 3690 Trans measure and regulating e

114 3700 Trans communication equipment

115 3702 Offshore - Communication Equip

116 3710 Trans other equipment

117 3740 Dist land

118 3741 Dist land rights

119 3750 Dist structures and improvemen

Page 3 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

120 3752 Dist-Other Structures

121 3760 Dist Mains

122 3770 Dist compressor station equipm

123 3780 Dist Meas&reg equip- general

124 3790 Dist Meas&reg equip-City gate

125 3800 Dist Services

126 3810 Dist Meters

127 3811 Dist Meters – AMR

128 3820 Dist Meter Installations

129 3830 Dist House regulators

130 3840 Dist House regulatory installa

131 3850 Dist Industrial meas&reg sta e

132 3860 Dist Other property on cust pr

133 3870 Dist Dist Other equipment

134 3890 Gen Plant land and land rights

135 3900 Gen Plant Structures

136 3901 Gen Plant LH Improveme

137 3910 Gen plant Office Machines Equi

138 3911 Gen plant Office Furniture

139 3912 Gen plant Computer Equip

140 3913 Gen-Electronic Measurement Equ

141 3920 Gen plant Automobiles

142 3921 Gen plant Light Trucks

143 3922 Gen plant Heavy Trucks

144 3923 Gen plant Tractor Units

145 3924 Gen plant Trailers & Others

146 3930 Stores equipment

147 3940 Tools, shop and garage equipme

148 3942 Gen-CNG Equip

149 3950 Laboratory equipment

150 3960 Power operated equipment

151 3970 Gen Plant communication equipm

152 3971 Gen plant mobile comm equip

153 3980 Gen Plant Misc equipment

154 3990 Other intangible property

155 4030 Depreciation Expense

156 4031 Depreciation Expense - asset r

157 4039 Indirect Depreciation Expense

158 4040 Amort. & Depletion

159 4043 Amort oth lmtd-term gas plant

Page 4 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

160 4060 Amort-Gas Plant Acq Adjust

161 4071 Amort of prop loss,unrec. plnt

162 4073 Regulatory Debits

163 4074 Regulatory Credits

164 4081 Taxes, other than income taxes

165 4082 Taxes, other than income taxes

166 4089 Taxes other than income Indire

167 4091 Income Taxes, operating income

168 4092 Income Taxes, other income and

169 4093 Income Taxes, extraordinary it

170 4101 Prov for dfrd inc tax

171 4102 Prov fr dfrd inc tax, othr I&D

172 4110 Accretion expense

173 4111 Prov for def inc tax-Credit

174 4116 Gains disposition - util plant

175 4117 Losses disposition-util plant

176 4150 Merchandise, CAPP, & Gear sale

177 4160 Merchandinse, CAPP, Gear, and

178 4167 Non Reg Training

179 4168 Non Reg Operating Contracts

180 4169 Indirect-Merch, CAPP, Gear

181 4170 Revenue from nonutility operat

182 4171 Expenses of nonutility operati

183 4179 Indirect exp of non-utility op

184 4190 Interest and Dividend Income

185 4191 Allowance_funds used Const

186 4210 Misc Non-operating income

187 4211 Gain disposition of property

188 4212 Loss disposition of property

189 4250 Misc amortization

190 4261 Donations

191 4263 Penalties

192 4264 Civic & Political Expenses

193 4265 Other Deductions

194 4269 Indirect-Donations-Penalties

195 4270 INTEREST - LONG TERM DEBT

196 4280 Amortizat of Debt Disc and Exp

197 4300 Interest on Debt to Assoc Comp

198 4310 Other Interest Expense

199 4320 Allow Funds During Const (Cr)

Page 5 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

200 4360 Appropriatns Retained Earning

201 4800 Residential Revenues

202 4801 Residential Sales Estimates &

203 4810 Commercial and Industrial Sale

204 4820 Other sales to public authorit

205 4830 Sales for Resale

206 4870 Forfeited discounts

207 4880 Service/Ppl Operat&Maint Svc R

208 4891 Revs fr trans of gas of oth ga

209 4892 Revs fr trans of gas of oth tr

210 4893 Revs fr trans of gas of oth di

211 4894 Revs from storing gas of other

212 4900 Extract Rev

213 4910 Nat Gas Proc by Otr-A Co 61

214 4920 Inc Oil&Gas Sales-Cond

215 4930 Rent Revenue - gas property

216 4950 Other gas revenues


218 7500 Gather-Operation & Supervisio

219 7509 GATHER-OPS/SUPERVISN INDIRECT

220 7520 GAS WELLS EXPENSE

221 7530 Field Lines Expenses

222 7540 FIELD COMPRESSOR STATION EXPEN

223 7550 Field Comp Sta Fuel & Pwr

224 7560 Field Measuring and Regulating

225 7570 PURIFICATION EXPENSE

226 7580 Gas Well Royalties

227 7590 OTHER EXPENSE

228 7600 Gather-Rent Bldireal property)

229 7610 Maint Supervision & Engineerin

230 7620 MAINT - STRUCTURES AND IMPROVE

231 7630 MAINT - PRODUCING GAS WELLS

232 7640 Maintenance of Field Lines

233 7650 MAINT - FIELD COMPRESSOR STATI

234 7660 Maint of field meas&reg sta eq

235 7670 MAINT - PURIFICATION EQUIPMENT

236 7710 Operation Labor

237 7720 Extract -Gas Shrinkage

238 7730 Extract - Fuel

239 7750 Extract - Materials

Page 6 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

240 7760 Extract-Operation Sup and Exp

241 7770 Extr- Gas Proc by Oth-Shrink

242 7850 Maint of structures and improv

243 7860 Extr-Maint Extrct and Refin Eq

244 8000 WlHd Pur

245 8001 WlHd Pur - intracompany transf

246 8010 Natural gas field line purchas

247 8030 Natural gas transm line purch

248 8040 City Gate Purch

249 8041 Liquefied Natural Gas purchase

250 8050 Other Gas Purch

251 8051 Pur Gs Cst Adj

252 8060 Exchange Gas

253 8070 Purchase Gas Expenses

254 8081 Gas Withdrawn frm Stor -Debit

255 8082 Gas Delivered to Stor-Credit

256 8091 Withdl of LNG for proc-Debit

257 8092 Deliv of nat gas for proc-Cred

258 8100 Gas Used Comp. Stat Fuel

259 8110 Gas used for prod extraction-c

260 8120 Gas Used for Other Util Op-Cr

261 8130 Other Gas Purch Exp

262 8140 Storage-Op. Superv and Eng

263 8150 Storage -Ops Maps & Records

264 8160 Storage- Well Expenses

265 8170 Storage - Lines Expenses

266 8180 Storage- Compress Sta Exp

267 8190 Storage Comprssr. Fuel

268 8200 Storage - Meas & Reg Sta Exp

269 8210 PURIFICATION EXPENSE

270 8220 Storage -Ops Expl & Dev

271 8230 Gas Losses

272 8240 Storage - Other Expenses

273 8260 Storage - Rents

274 8300 Storage-Maint. Superv& Eng

275 8310 Storage -Maint Struc & Improv

276 8320 Maint of Reservoirs and Wells

277 8330 Storage -Maint of Lines

278 8340 Stor-Maint. of Com Sta Equip

279 8350 Maint of meas and reg sta equi

Page 7 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

280 8360 Maint of Purification Equipmen

281 8370 Storage -Maint Other Equip

282 8400 OPERATION SUPERVISION & ENGINE

283 8409 OPS- SUPERVISN & ENG INDIRECT

284 8410 OPERATION LABOR & EXPENSES

285 8420 Rents

286 8422 POWER

287 8431 MAINT SUPERVISION & ENGINEERIN

288 8432 MAINT - STRUCTURES & IMPROVEME

289 8434 MAINT - PURIFICATION EQUIPMENT

290 8435 MAINT - LIQUIFICATION EQUIPMEN

291 8436 MAINT - VAPORIZING EQUIPMENT

292 8437 MAINT - COMPRESSION EQUIPMENT

293 8438 MAINT - MEASURE & REG EQUIP

294 8439 MAINT - OTHER EQUIPMENT

295 8441 Operations supervision and eng

296 8442 LNG Processing Terminal

297 8446 Compress station labor & exp

298 8500 Transm-Op. Superv and Eng

299 8509 Transmission Operation Superv

300 8510 Transm-Sys Cntl & Ld Dispatch

301 8519 Ind-Tran-Sys Ctrl&Ld Dispatch

302 8520 COMMUNICATION SYSTEM EXPENSE

303 8530 Transm-Com Sta Lbr and Exp

304 8540 Transm-Gas for Com Sta Fuel

305 8550 Transm-Other Fuel Comp Station

306 8560 Transm-Mains Expenses

307 8569 Indirect-Transm-Mains Exp

308 8570 Transm-Meas & Reg. Sta Exp

309 8579 Trans Meas. & Reg. Station

310 8580 Transm-Com of Gs Rev N Asc

311 8590 Transm-Other Expenses

312 8599 Indirect - Other Expenses

313 8600 Transm-Rents

314 8609 Indirect - Rents

315 8610 Transm-Maint. Superv & Eng

316 8619 Indirect-Maint Suprvsn/Engnrg

317 8620 MAINT - STRUCTURES & IMPROVEME

318 8630 Transm-Maint. of Mains

319 8640 Transm-Maint. of Com Sta Eq

Page 8 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

320 8650 Transm-Maint of M & R St Eq

321 8659 Indirect-Maint Meas/RegStn Equ

322 8660 MAINT - COMMUNICATION EQUIP

323 8670 MAINT - OTHER EQUIP

324 8700 Distrib-Op. Superv & Eng

325 8709 Distribution Operation Superv

326 8710 Distribution Load Dispatching

327 8719 Indirect-Distrib Load Dispatch

328 8720 Compressor Gas - company use

329 8740 Distrib-Mains and Serv Exp

330 8749 Indi-Distrib-Mains and Ser Exp

331 8750 Distrib-Mea & Reg St Exp-Gen

332 8759 Dist Meas & Reg Station

333 8760 Distrib-Mea & Reg St Exp-Ind

334 8770 Distrib- City Gate Check Sta

335 8780 Distrib-Mtr and House Reg Exp

336 8789 Dist Meter & House Regulator

337 8790 Distrib-Customer InstallExp

338 8797 Regulated Training

339 8800 Distrib-Other Expense

340 8809 Indirect-Distr-Other Expense

341 8810 Distr-Rents Bld(real property)

342 8819 Indirect-Distr-Rents Bld(real)

343 8850 Distrib-Maint Sup and Engin

344 8859 Indirect-Maint Supervisn & Eng

345 8860 Distrib-Maint of Str & Improve

346 8870 Distrib-Maint. of Mains

347 8880 Dist-Maint Comp Sta Equip

348 8890 Distrib-Maint M &R St Eq-Gen

349 8900 Distrib-Maint M &R St Eq-Ind

350 8910 MAINT - CITY GATE MEASURING &

351 8920 Distrib -Maint of Services

352 8930 Distr-Maint of Mtr & Hse Reg

353 8939 Indirect-Distr-Maint of Meters

354 8940 Distrib-Maint of Other Equip

355 9010 Custact- Supervision

356 9019 Indirect-Custact-Supervision

357 9020 Custact-Meter Reading Exp

358 9030 Custact-Cust Rec & Coll Exp

359 9039 Indirect-Cust Rec & Coll Exp

Page 9 of 10


SCHEDULE E-9-2


FERC Codes


(2) (3)

Line

No.

360 9040 Custact-Uncollect Accounts

361 9050 Custact-Misc Cust Accts Exp

362 9059 Misc Customer Accts Exp-Indire

363 9080 Custsrv- Cust Assist Exp

364 9089 Customer Assist Exp-Indirect

365 9090 Info. & Instruct. Adv Exp

366 9099 Info & Instruct Adv Exp-Indire

367 9100 Misc. Cust Svc. and Info. Exp

368 9109 Misc Cust Svc & Info Exp-Indir

369 9110 Sales Exp-Supervision

370 9119 Indirect-Sales Exp-Supervision

371 9120 Sales Exp- Dem & Sell Exp Otr

372 9129 Sales Exp-Dem&SellExpOtr-Indir

373 9130 ADVERTISING EXPENSE

374 9139 Indirect-Advertising Expense

375 9200 Admin and General Salaries

376 9209 Indirect-General Salaries

377 9210 Adm & Gen-Off Sup and Exp

378 9219 Indirect-Off Supply & Exp

379 9220 Admin exp transferred-Credit

380 9229 Indirect-Admin Exp Tran-Credit

381 9230 Adm & Gen-Outside Serv

382 9239 Indirect-Outside Services

383 9240 Adm & Gen-Prop Ins Emp rel

384 9249 Indirect-Prop Ins Empl Rel

385 9250 Injuries and Damages

386 9260 Admin & Gen-Employee pension a

387 9269 Indirect-Employee Pension

388 9270 FRANCHISE REQUIREMENTS

389 9280 Ad & Gen-Reg Commiss Exp

390 9301 General Advertising Expense

391 9302 Ad & Gen- Misc Gen exp

392 9309 Indirect-Misc General Exp

393 9310 Adm & Gen-Rents

394 9319 Indirect-Rents

395 9320 Maintenance of general plant

396 9329 Indirect-Maint of Gen Plant

397 9998 Retirement

398 9999 Non-Regulatory

Page 10 of 10


SCHEDULE E-9-3


Cost Centers for all Company Codes

Cost Center Description Company Code Profit Center Profit Center Description

(1) (2) (3) (4) (5)

1 8083 SGGSSI All - Non Reg 1011 40000 GSSMT

2 160 SGES Pagoda CO - Non Reg 1015 16000 SGES-Pagoda

3 161 SGES Piceance CO - Non Reg 1015 16100 SGES-Piceance

4 169 CO-SGES West 1015 16500 CO-SGES West

5 235 SGES Casper WY - Non Reg 1015 23500 WY-SGES Casper

6 255 SGES Torrington WY - Non Reg 1015 25500 WY-SGES Torrington

7 256 SGES Gillette WY - Non Reg 1015 24500 WY-SGES Gillette

8 257 SGES Fed 129 WY - Non Reg 1015 25700 SGES-Fed 1-29

9 365 SGES Central NE - Non Reg 1015 36500 NE-SGES Central

10 375 SGES West NE - Non Reg 1015 37500 NE-SGES West

11 8024 SGES All - Non Reg 1015 802400 SGES-General/Other

12 114 SGD Montrose CO - Reg 1017 11400 Montrose - Reg

13 115 SGD Frederick CO - Reg 1017 11500 Frederick (CO) - Reg

14 117 SGD Glenwood Springs CO - Reg 1017 11700 Glenwood Springs - R

15 119 SGD Colorado - Rate 1 1017 11900 CO Rate 1 - Reg

16 124 SGD Sidney CO - Reg 1017 12400 Sidney (CO) - Reg

17 125 SGD La Junta CO - Reg 1017 12050 La Junta (East) - Re

18 126 SGD Pagosa Springs CO - Reg 1017 12060 La Junta (West) - Re

19 129 SGD Colorado - Rate 2 1017 12900 CO Rate 2 - Reg

20 153 SGD Watt Transmission CO - Reg 1017 15300 Reg-Wattenberg

21 185 SGD Colorado All - Reg 1017 18000 CO-Reg General

22 213 SGD Casper East WY - Reg 1017 21310 Casper (East) - Reg

23 214 SGD Casper West WY - Reg 1017 21320 Casper (West) - Reg

24 215 SGD Frederick WY - Reg 1017 21500 Frederick (WY) - Reg

25 216 SGD Gillette WY - Reg 1017 21600 Gillette - Reg

26 223 SGD Scottsbluff WY - Reg 1017 22300 Scottsbluff (WY) - R

27 224 SGD Lander WY - Reg 1017 22400 Lander - Reg

28 226 SGD Chokecherry WY - Reg 1017 22600 SGD-WY-Mkt Ctr Svcs

Line

No.

Page 1 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

29 231 SGD Trans, Stor & Gath WY- Reg 1017 23100 WY Transmission Ops

30 249 SGD Wyoming All - Reg 1017 24000 WY-Reg General

31 313 SGD Albion NE - Reg 1017 31300 Albion - Reg

32 314 SGD Alliance NE - Reg 1017 31400 Alliance - Reg

33 318 SGD Holdrege NE - Reg 1017 31800 Holdrege - Reg

34 319 SGD Kearney NE - Reg 1017 31900 Kearney - Reg

35 323 SGD Scottsbluff NE - Reg 1017 32300 Scottsbluff (NE) - R

36 324 SGD Sidney NE - Reg 1017 32400 Sidney (NE) - Reg

37 329 SGD McCook NE - Reg 1017 32900 McCook - Reg

38 333 SGD Sutton NE - Reg 1017 33300 Sutton - Reg

39 355 SGD Nebraska All - Reg 1017 35500 NE-Reg General

40 8257 SGD/RMNG Pipeline Integrity - Reg 1017 46000 SGD Field Ops Suppor

41 6000 SGD Montrose CO - P&S 1017 600000 Montrose

42 6010 SGD Glenwood Springs CO - P&S 1017 600010 Glenwood

43 6020 SGD LaJunta CO - P&S 1017 600020 LaJunta

44 6030 SGD Frederick CO - P&S 1017 600030 Frederick

45 6040 SGD Lander WY - P&S 1017 600040 Lander

46 6050 SGD Casper WY - P&S 1017 600050 Casper

47 6060 SGD Gillette WY - P&S 1017 600060 Gillette

48 6080 SGD Alliance NE - P&S 1017 600080 Alliance

49 6090 SGD Scottsbluff NE - P&S 1017 600090 Scottsbluff

50 6100 SGD Albion NE - P&S 1017 600100 Albion

51 6110 SGD McCook NE - P&S 1017 600110 McCook

52 6120 SGD Holdrege NE - P&S 1017 600120 Holdrege

53 6130 SGD Kearney NE - P&S 1017 600130 Kearney

54 6140 SGD Sidney NE - P&S 1017 600140 Sidney

55 6150 SGD Sutton NE - P&S 1017 600150 Sutton

56 6160 SGD All - P&S 1017 600162 GENOTH

57 6170 SGD Wood River NE - P&S 1017 600170 Woodriver

Page 2 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

58 6185 SGD Colorado All - P&S 1017 600160 General

59 6249 SGD Wyoming All - P&S 1017 600160 General

60 6355 SGD Nebraska All - P&S 1017 600160 General

61 8034 SGD-Prod & Serv 1017 600160 General

62 8066 SGD CONEWY All - Reg 1017 41000 Dist Corp Shd Servi

63 8025 SG International Inc All - Non Reg 1021 802500 ENGINT21

64 8000 SGLLC IT 1041 800000 CORP

65 8001 SGLLC Supply Chain 1041 800000 CORP

66 8002 SGLLC Human Resources 1041 800000 CORP

67 8003 SGLLC Legal 1041 800000 CORP

68 8004 SGLLC Rates and Regulatory 1041 800000 CORP

69 8005 SGLLC Treasury 1041 800000 CORP

70 8006 SGLLC Tax 1041 800000 CORP

71 8007 SGLLC Accounting 1041 800000 CORP

72 8008 SGLLC CFO 1041 800000 CORP

73 8009 SGLLC VP Operations 1041 800000 CORP

74 8010 SGLLC Director SGD /RMNG 1041 800000 CORP

75 8011 SGLLC Community Affairs 1041 800000 CORP

76 8012 SGLLC Customer Service 1041 800000 CORP

77 8013 SGLLC Director NE Distribution 1041 800000 CORP

78 8014 SGLLC Gas Control 1041 800000 CORP

79 8015 SGLLC Gas Supply 1041 800000 CORP

80 8016 SGLLC Business Development 1041 800000 CORP

81 8017 SGLLC CEO 1041 800000 CORP

82 8018 SGLLC Technical Services 1041 800000 CORP

83 8019 SGLLC Measurement 1041 800000 CORP

84 8020 SGLLC Codes and Standards 1041 800000 CORP

85 8021 SGLLC Engineering 1041 800000 CORP

86 8022 SGLLC EHS&T 1041 800000 CORP

Page 3 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

87 8023 SGLLC Project Management 1041 800000 CORP

88 8029 SGLLC Internal Audit 1041 800000 CORP

89 8030 SGLLC FP&A 1041 800000 CORP

90 8052 SGLLC Company Fund 1041 800000 CORP

91 8053 SGLLC Engineering GIS 1041 800000 CORP

92 8057 SGLLC Pipeline Int CO/WY/RM 1041 800000 CORP

93 8058 SGLLC Pipeline Int AR/NE 1041 800000 CORP

94 8059 SGLLC AR Director 1041 800000 CORP

95 8070 SGLLC IT Centralized 1041 800000 CORP

96 8077 SGLLC Accounting Direct Cap 1041 800000 CORP

97 8078 SGLLC Customer Care Center 1041 800000 CORP

98 8079 SGLLC Collections 1041 800000 CORP

99 8080 SGLLC Load Growth 1041 800000 CORP

100 8081 SGLLC Dispatch 1041 800000 CORP

101 8084 SGLLC All - Reg 1041 800000 CORP

102 8085 SGLLC Meter Shop 1041 800000 CORP

103 8086 SGLLC Products & Services 1041 800000 CORP

104 8050 SG Holdings All - Non Reg 1043 801000 Holdings Corp Shd

105 8060 SG Inc All - Non Reg 1044 802000 Inc Corp Shd Service

106 540 SGA VP Ops AR - Reg 1048 56000 AR-Field Ops Support

107 541 SGA Fayetteville AR - Reg 1048 54100 Fayetteville - Reg

108 542 SGA Harrison AR - Reg 1048 54200 Harrison - Reg

109 543 SGA Ozark AR - Reg 1048 54300 Ozark - Reg

110 544 SGA Blytheville AR - Reg 1048 54400 Blytheville - Reg

111 545 SGA Rogers AR - Reg 1048 54500 Rogers - Reg

112 546 SGA Trans,Stor & Gath AR - Reg 1048 56000 AR-Field Ops Support

113 547 SGA LNG Plant AR - Reg 1048 56000 AR-Field Ops Support

114 550 SGA All - Reg 1048 55000 AWG - Reg-Distr

115 560 SGA Pipeline Integrity - Reg 1048 56000 AR-Field Ops Support

Page 4 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

116 6200 SGA Rogers AR - P&S 1048 600200 Rogers

117 6220 SGA Fayetteville AR - P&S 1048 600220 Fayetteville

118 6240 SGA Harrison AR - P&S 1048 600240 Harrison

119 6270 SGA Ozark AR - P&S 1048 600270 Ozark

120 6280 SGA Blytheville AR - P&S 1048 600280 Blytheville

121 6550 SGA All - P&S 1048 600400 AWG NonReg Corporate Shared Service

122 8106 AWG P&S 1048 600400 AWG NonReg Corporate Shared Service

123 8107 VP-Operations 1048 56000 AR-Field Ops Support

124 8109 Gas Supply 1048 56000 AR-Field Ops Support

125 8113 Accounting Use only 1048 56000 AR-Field Ops Support

126 8120 Gas Field Ops 1048 56000 AR-Field Ops Support

127 8122 LNG Plant 1048 56000 AR-Field Ops Support

128 171 RMNG North - Reg 1061 17700 Off-System Tran Base

129 172 RMNG Rifle/Avon - Reg 1061 17200 Rifle

130 174 RMNG South - Reg 1061 17700 Off-System Tran Base

131 191 RMNG All - Reg 1061 17400 RMNG Centralized

132 162 SGES-0Corp Slurco Wolf Creek W HD 1015 16200 SGES-Wolf Creek

133 163 SGES-Slurco Collbran Proc 1015 16200 SGES-Wolf Creek

134 164 SGES-Slurco Corp-Ioc 2002 1015 16200 SGES-Wolf Creek

135 165 SGES-Pagosa 1015 16000 SGES-Pagoda

136 166 SGES-Corp.PiceanceOps 1015 16100 SGES-Piceance

137 167 SGES-0Corp Slurco Wolf Creek 1015 16200 SGES-Wolf Creek

138 168 FED-129 1015 16800 FED-129

139 173 RMNG North Pipeline 1061 17700 On-System

140 175 RMNG East Pipeline 1061 17700 On-System

141 176 RMNG Picance Creek 1061 17600 Piceance

142 177 Debeque Comp St 1061 17700 On-System

143 178 Piceance Creek Comp 1061 17600 Piceance

144 179 Crystal Comp St 1061 17700 On-System

Page 5 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

145 180 Collbran Comp St 1061 17700 On-System

146 181 Naturita Creek West 1061 17700 On-System

147 182 Wolf Creek Storage O 1061 17700 On-System

148 183 Corp MtNat Gas-IOC 1061 17100 Off-System Base Cust

149 184 Corp MtNat. Gas-Rifle 1061 17200 Rifle

150 186 Norwood Comp Sta 1061 17700 On-System

151 187 CO-DSM 1017 18000 CO-Reg.General

152 188 ACCOUNTING USE ONLY 1017 18000 CO-Reg.General

153 189 ACCOUNTING USE ONLY 1017 18000 CO-Reg.General

154 190 CO-SGES East 1015 17500 CO-SGES East

155 230 WY Transmission Ops 1017 23000 CASPER

156 232 Bunker Hill Comp St 1017 23100 WY TRANSMISSION OPS

157 233 Bunker Hill Storage 1017 23100 WY TRANSMISSION OPS

158 234 Casper NGC Comp St 1017 23100 WY TRANSMISSION OPS

159 252 WY-DSM 1017 24000 WY. REG GENERAL

160 253 ACCOUNTING USE ONLY 1017 24000 WY. REG GENERAL

161 254 ACCOUNTING USE ONLY 1017 24000 WY. REG GENERAL

162 356 ACCOUNTING USE ONLY 1017 35500 RETLNEGEN

163 357 ACCOUNTING USE ONLY 1017 35500 RETLNEGEN

164 358 NE-DSM 1017 35500 RETLNEGEN

165 551 AR-DSM 1048 56000 AR-Reg General

166 6070 Torrington P&S 1017 600070 Torrington P&S

167 6167 ACCOUNTING USE ONLY 1017 600162

168 6168 ACCOUNTING USE ONLY 1017 600162

169 6210 Siloam Springs P&S 1048 600210 Siloam Springs P&S

170 6224 ACCOUNTING USE ONLY 1048 600400 AWGP&S CENTRALIZED

171 6225 ACCOUNTING USE ONLY 1048 600400 AWGP&S CENTRALIZED

172 6230 Berryville P&S 1048 600230 Berryville P&S

173 6250 Mountain Home P&S 1048 600250 Mountain Home P&S

Page 6 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

174 6260 Clarksville P&S 1048 600260 Clarksville P&S

175 6290 Leachville P&S 1048 600290 Leachville P&S

176 6300 Osceola P&S 1048 600300 Osceola P&S

177 6310 Piggott P&S 1048 600310 Piggott P&S

178 8031 Exec Vice Pres 1041 800000 CORP

179 8036 KN Watt LLC-IOC 1017 1041 803600 Reg. Wattenburg

180 8037 Integration Solution 1041 800000 CORP

181 8038 G&A Shared Serv-1041 1041 800000 CORP

182 8039 G&A Shd Services 1011 40000 GSS

183 8040 G&A Shd Services 1015 802400 SGES-GENERAL/OTHER

184 8045 G&A Shd Services 1061 17400 1061 Centralized

185 8046 G&A Shd Services 1017 800000 SGD

186 8049 Director, Business. Ops. 1041 800000 CORP

187 8051 Risk Management 1041 800000 CORP

188 8056 SGES O&M Corp Shd Services 1015 802400 SGES-GENERAL/OTHER

189 8065 O&M Shd Serv 1011 1011 40000 GSSMT

190 8068 ACCOUNTING USE ONLY 1017 800000 CORP

191 8069 ACCOUNTING USE ONLY 1041 17400 1061 Centralized

192 8075 DSM Home 1061 800000 CORP

193 8105 Director-Distribution 1048 56000 AR-Reg General

194 8108 Engineering AR 1048 56000 AR-Reg General

195 8111 Construction Operations 1048 56000 AR-Reg General

196 8112 Pipeline Operations 1048 56000 AR-Reg General

197 8114 Measurement 1048 56000 AR-Reg General

198 8115 ACCOUNTING USE ONLY 1048 56000 AR-Reg General

199 8116 AWG Regulatory 1048 56000 AR-Reg General

200 8117 Fayetteville Warehouse 1048 56000 AR-Reg General

201 8118 Gas Field Operations 1048 56000 AR-Reg General

202 8119 Field Measurement 1048 56000 AR-Reg General

Page 7 of 8


SCHEDULE E-9-3




(1) (2) (3) (4) (5)

Line

No.

203 8121 Gas Field Maintenance 1048 56000 AR-Reg General

204 8123 Ozark Warehouse 1048 56000 AR-Reg General

Page 8 of 8


SCHEDULE E-9-4


WBS Codes

Company code WBS element Description Status

(1) (2) (3) (4)

1 1048 AREE0001 AWP Res - Util - R&D REL2 1048 AREE0002 AWP Res - Util - Market REL3 1048 AREE0003 AWP Res - Util - Deliv REL4 1048 AREE0004 AWP Res - Util - Incent REL5 1048 AREE0005 AWP Res - Util - EM&V REL6 1048 AREE0006 AWP Res - Util - Reg REL7 1048 AREE0007 AWP Res - Util - Admin REL8 1048 AREE0008 AWP Res - Affil - R&D REL9 1048 AREE0009 AWP Res - Affil - Market REL10 1048 AREE0010 AWP Res - Affil - Deliv REL11 1048 AREE0011 AWP Res - Affil - Incent REL12 1048 AREE0012 AWP Res - Affil - EM&V REL13 1048 AREE0013 AWP Res - Affil - Reg REL14 1048 AREE0014 AWP Res - Affil - Admin REL15 1048 AREE0015 AWP Res - 3rd Par - R&D REL16 1048 AREE0016 AWP Res - 3rd Par - Market REL17 1048 AREE0017 AWP Res - 3rd Par - Deliv REL18 1048 AREE0018 AWP Res - 3rd Par - Incent REL19 1048 AREE0019 AWP Res - 3rd Par - EM&V REL20 1048 AREE0020 AWP Res - 3rd Par - Reg REL21 1048 AREE0021 AWP Res - 3rd Par - Admin REL22 1048 AREE0022 EEA Res - Util - R&D REL23 1048 AREE0023 EEA Res - Util - Market REL24 1048 AREE0024 EEA Res - Util - Deliv REL25 1048 AREE0025 EEA Res - Util - Incent REL26 1048 AREE0026 EEA Res - Util - EM&V REL27 1048 AREE0027 EEA Res - Util - Reg REL28 1048 AREE0028 EEA Res - Util - Admin REL29 1048 AREE0029 EEA Res - Affil - R&D REL30 1048 AREE0030 EEA Res - Affil - Market REL31 1048 AREE0031 EEA Res - Affil - Deliv REL32 1048 AREE0032 EEA Res - Affil - Incent REL33 1048 AREE0033 EEA Res - Affil - EM&V REL34 1048 AREE0034 EEA Res - Affil - Reg REL35 1048 AREE0035 EEA Res - Affil - Admin REL36 1048 AREE0036 EEA Res - 3rd Par - R&D REL37 1048 AREE0037 EEA Res - 3rd Par - Market REL38 1048 AREE0038 EEA Res - 3rd Par - Deliv REL39 1048 AREE0039 EEA Res - 3rd Par - Incent REL40 1048 AREE0040 EEA Res - 3rd Par - EM&V REL41 1048 AREE0041 EEA Res - 3rd Par - Reg REL42 1048 AREE0042 EEA Res - 3rd Par - Admin REL43 1048 AREE5000 EEA Non - Res - Util - R&D REL44 1048 AREE5001 EEA Non - Res - Util - Market REL45 1048 AREE5002 EEA Non - Res - Util - Deliv REL46 1048 AREE5003 EEA Non - Res - Util - Incent REL47 1048 AREE5004 EEA Non - Res - Util - EM&V REL48 1048 AREE5005 EEA Non - Res - Util - Reg REL49 1048 AREE5006 EEA Non - Res - Util - Admin REL50 1048 AREE5007 EEA Non - Res - Affil - R&D REL51 1048 AREE5008 EEA Non - Res - Affil - Market REL52 1048 AREE5009 EEA Non - Res - Affil - Deliv REL53 1048 AREE5010 EEA Non - Res - Affil - Incent REL54 1048 AREE5011 EEA Non - Res - Affil - EM&V REL55 1048 AREE5012 EEA Non - Res - Affil - Reg REL56 1048 AREE5013 EEA Non - Res - Affil - Admin REL57 1048 AREE5014 EEA Non - Res - 3rd Par - R&D REL58 1048 AREE5015 EEA Non - Res - 3rd Par - Market REL59 1048 AREE5016 EEA Non - Res - 3rd Par - Deliv REL

Line

No.

Page 1 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

60 1048 AREE5017 EEA Non - Res - 3rd Par - Incent REL61 1048 AREE5018 EEA Non - Res - 3rd Par - EM&V REL62 1048 AREE5019 EEA Non - Res - 3rd Par - Reg REL63 1048 AREE5020 EEA Non - Res - 3rd Par - Admin REL64 1048 AREE5021 Heat Equip Non - Res - Util - R&D REL65 1048 AREE5022 Heat Equip Non - Res - Util - Market REL66 1048 AREE5023 Heat Equip Non - Res - Util - Deliv REL67 1048 AREE5024 Heat Equip Non - Res - Util - Incent REL68 1048 AREE5025 Heat Equip Non - Res - Util - EM&V REL69 1048 AREE5026 Heat Equip Non - Res - Util - Reg REL70 1048 AREE5027 Heat Equip Non - Res - Util - Admin REL71 1048 AREE5028 Heat Equip Non - Res - Affil - R&D REL72 1048 AREE5029 Heat Equip Non - Res - Affil - Market REL73 1048 AREE5030 Heat Equip Non - Res - Affil - Deliv REL74 1048 AREE5031 Heat Equip Non - Res - Affil - Incent REL75 1048 AREE5032 Heat Equip Non - Res - Affil - EM&V REL76 1048 AREE5033 Heat Equip Non - Res - Affil - Reg REL77 1048 AREE5034 Heat Equip Non - Res - Affil - Admin REL78 1048 AREE5035 Heat Equip Non - Res - 3rd Par - R&D REL79 1048 AREE5036 Heat Equip Non - Res - 3rd Par - Market REL80 1048 AREE5037 Heat Equip Non - Res - 3rd Par - Deliv REL81 1048 AREE5038 Heat Equip Non - Res - 3rd Par - Incent REL82 1048 AREE5039 Heat Equip Non - Res - 3rd Par - EM&V REL83 1048 AREE5040 Heat Equip Non - Res - 3rd Par - Reg REL84 1048 AREE5041 Heat Equip Non - Res - 3rd Par - Admin REL85 1048 AREE5042 Water Heat Non-Res - Util - R&D REL86 1048 AREE5043 Water Heat Non-Res - Util - Market REL87 1048 AREE5044 Water Heat Non-Res - Util - Deliv REL88 1048 AREE5045 Water Heat Non-Res - Util - Incent REL89 1048 AREE5046 Water Heat Non-Res - Util - EM&V REL90 1048 AREE5047 Water Heat Non-Res - Util - Reg REL91 1048 AREE5048 Water Heat Non-Res - Util - Admin REL92 1048 AREE5049 Water Heat Non-Res - Affil - R&D REL93 1048 AREE5050 Water Heat Non-Res - Affil - Market REL94 1048 AREE5051 Water Heat Non-Res - Affil - Deliv REL95 1048 AREE5052 Water Heat Non-Res - Affil - Incent REL96 1048 AREE5053 Water Heat Non-Res - Affil - EM&V REL97 1048 AREE5054 Water Heat Non-Res - Affil - Reg REL98 1048 AREE5055 Water Heat Non-Res - Affil - Admin REL99 1048 AREE5056 Water Heat Non-Res - 3rd Par - R&D REL100 1048 AREE5057 Water Heat Non-Res - 3rd Par - Market REL101 1048 AREE5058 Water Heat Non-Res - 3rd Par - Deliv REL102 1048 AREE5059 Water Heat Non-Res - 3rd Par - Incent REL103 1048 AREE5060 Water Heat Non-Res - 3rd Par - EM&V REL104 1048 AREE5061 Water Heat Non-Res - 3rd Par - Reg REL105 1048 AREE5062 Water Heat Non-Res - 3rd Par - Admin REL106 1048 AREE5105 C&I Boil Equip Reb - Util - R&D REL107 1048 AREE5106 C&I Boil Equip Reb - Util - Market REL108 1048 AREE5107 C&I Boil Equip Reb - Util - Deliv REL109 1048 AREE5108 C&I Boil Equip Reb - Util - Incent REL110 1048 AREE5109 C&I Boil Equip Reb - Util - EM&V REL111 1048 AREE5110 C&I Boil Equip Reb - Util - Reg REL112 1048 AREE5111 C&I Boil Equip Reb - Util - Admin REL113 1048 AREE5112 C&I Boil Equip Reb - Affil - R&D REL114 1048 AREE5113 C&I Boil Equip Reb - Affil - Market REL115 1048 AREE5114 C&I Boil Equip Reb - Affil - Deliv REL116 1048 AREE5115 C&I Boil Equip Reb - Affil - Incent REL117 1048 AREE5116 C&I Boil Equip Reb - Affil - EM&V REL118 1048 AREE5117 C&I Boil Equip Reb - Affil - Reg REL119 1048 AREE5118 C&I Boil Equip Reb - Affil - Admin REL

Page 2 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

120 1048 AREE5119 C&I Boil Equip Reb - 3rd Par - R&D REL121 1048 AREE5120 C&I Boil Equip Reb - 3rd Par - Market REL122 1048 AREE5121 C&I Boil Equip Reb - 3rd Par - Deliv REL123 1048 AREE5122 C&I Boil Equip Reb - 3rd Par - Incent REL124 1048 AREE5123 C&I Boil Equip Reb - 3rd Par - EM&V REL125 1048 AREE5124 C&I Boil Equip Reb - 3rd Par - Reg REL126 1048 AREE5125 C&I Boil Equip Reb - 3rd Par - Admin REL127 1048 AREE5147 Comm Cook Reb - Util - R&D REL128 1048 AREE5148 Comm Cook Reb - Util - Market REL129 1048 AREE5149 Comm Cook Reb - Util - Deliv REL130 1048 AREE5150 Comm Cook Reb - Util - Incent REL131 1048 AREE5151 Comm Cook Reb - Util - EM&V REL132 1048 AREE5152 Comm Cook Reb - Util - Reg REL133 1048 AREE5153 Comm Cook Reb - Util - Admin REL134 1048 AREE5154 Comm Cook Reb - Affil - R&D REL135 1048 AREE5155 Comm Cook Reb - Affil - Market REL136 1048 AREE5156 Comm Cook Reb - Affil - Deliv REL137 1048 AREE5157 Comm Cook Reb - Affil - Incent REL138 1048 AREE5158 Comm Cook Reb - Affil - EM&V REL139 1048 AREE5159 Comm Cook Reb - Affil - Reg REL140 1048 AREE5160 Comm Cook Reb - Affil - Admin REL141 1048 AREE5161 Comm Cook Reb - 3rd Par - R&D REL142 1048 AREE5162 Comm Cook Reb - 3rd Par - Market REL143 1048 AREE5163 Comm Cook Reb - 3rd Par - Deliv REL144 1048 AREE5164 Comm Cook Reb - 3rd Par - Incent REL145 1048 AREE5165 Comm Cook Reb - 3rd Par - EM&V REL146 1048 AREE5166 Comm Cook Reb - 3rd Par - Reg REL147 1048 AREE5167 Comm Cook Reb - 3rd Par - Admin REL148 1048 AREE0043 AWGEEA Res - Util - R&D REL149 1048 AREE0044 AWGEEA Res - Util - Market REL150 1048 AREE0045 AWGEEA Res - Util - Deliv REL151 1048 AREE0046 AWGEEA Res - Util - Incent REL152 1048 AREE0047 AWGEEA Res - Util - EM&V REL153 1048 AREE0048 AWGEEA Res - Util - Reg REL154 1048 AREE0049 AWGEEA Res - Util - Admin REL155 1048 AREE0050 AWGEEA Res - Affil - R&D REL156 1048 AREE0051 AWGEEA Res - Affil - Market REL157 1048 AREE0052 AWGEEA Res - Affil - Deliv REL158 1048 AREE0053 AWGEEA Res - Affil - Incent REL159 1048 AREE0054 AWGEEA Res - Affil - EM&V REL160 1048 AREE0055 AWGEEA Res - Affil - Reg REL161 1048 AREE0056 AWGEEA Res - Affil - Admin REL162 1048 AREE0057 AWGEEA Res - 3rd Par - R&D REL163 1048 AREE0058 AWGEEA Res - 3rd Par - Market REL164 1048 AREE0059 AWGEEA Res - 3rd Par - Deliv REL165 1048 AREE0060 AWGEEA Res - 3rd Par - Incent REL166 1048 AREE0061 AWGEEA Res - 3rd Par - EM&V REL167 1048 AREE0062 AWGEEA Res - 3rd Par - Reg REL168 1048 AREE0063 AWGEEA Res - 3rd Par - Admin REL169 1048 AREE0064 Heat Equip Res - Util - R&D REL170 1048 AREE0065 Heat Equip Res - Util - Market REL171 1048 AREE0066 Heat Equip Res - Util - Deliv REL172 1048 AREE0067 Heat Equip Res - Util - Incent REL173 1048 AREE0068 Heat Equip Res - Util - EM&V REL174 1048 AREE0069 Heat Equip Res - Util - Reg REL175 1048 AREE0070 Heat Equip Res - Util - Admin REL176 1048 AREE0071 Heat Equip Res - Affil - R&D REL177 1048 AREE0072 Heat Equip Res - Affil - Market REL178 1048 AREE0073 Heat Equip Res - Affil - Deliv REL179 1048 AREE0074 Heat Equip Res - Affil - Incent REL

Page 3 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

180 1048 AREE0075 Heat Equip Res - Affil - EM&V REL181 1048 AREE0076 Heat Equip Res - Affil - Reg REL182 1048 AREE0077 Heat Equip Res - Affil - Admin REL183 1048 AREE0078 Heat Equip Res - 3rd Par - R&D REL184 1048 AREE0079 Heat Equip Res - 3rd Par - Market REL185 1048 AREE0080 Heat Equip Res - 3rd Par - Deliv REL186 1048 AREE0081 Heat Equip Res - 3rd Par - Incent REL187 1048 AREE0082 Heat Equip Res - 3rd Par - EM&V REL188 1048 AREE0083 Heat Equip Res - 3rd Par - Reg REL189 1048 AREE0084 Heat Equip Res - 3rd Par - Admin REL190 1048 AREE0085 Water Heat Res - Util - R&D REL191 1048 AREE0086 Water Heat Res - Util - Market REL192 1048 AREE0087 Water Heat Res - Util - Deliv REL193 1048 AREE0088 Water Heat Res - Util - Incent REL194 1048 AREE0089 Water Heat Res - Util - EM&V REL195 1048 AREE0090 Water Heat Res - Util - Reg REL196 1048 AREE0091 Water Heat Res - Util - Admin REL197 1048 AREE0092 Water Heat Res - Affil - R&D REL198 1048 AREE0093 Water Heat Res - Affil - Market REL199 1048 AREE0094 Water Heat Res - Affil - Deliv REL200 1048 AREE0095 Water Heat Res - Affil - Incent REL201 1048 AREE0096 Water Heat Res - Affil - EM&V REL202 1048 AREE0097 Water Heat Res - Affil - Reg REL203 1048 AREE0098 Water Heat Res - Affil - Admin REL204 1048 AREE0099 Water Heat Res - 3rd Par - R&D REL205 1048 AREE0100 Water Heat Res - 3rd Par - Market REL206 1048 AREE0101 Water Heat Res - 3rd Par - Deliv REL207 1048 AREE0102 Water Heat Res - 3rd Par - Incent REL208 1048 AREE0103 Water Heat Res - 3rd Par - EM&V REL209 1048 AREE0104 Water Heat Res - 3rd Par - Reg REL210 1048 AREE0105 Water Heat Res - 3rd Par - Admin REL211 1048 AREE0106 OPOWER - Util - R&D REL212 1048 AREE0107 OPOWER - Util - Market REL213 1048 AREE0108 OPOWER - Util - Deliv REL214 1048 AREE0109 OPOWER - Util - Incent REL215 1048 AREE0110 OPOWER - Util - EM&V REL216 1048 AREE0111 OPOWER - Util - Reg REL217 1048 AREE0112 OPOWER - Util - Admin REL218 1048 AREE0113 OPOWER - 3rd Par - R&D REL219 1048 AREE0114 OPOWER - 3rd Par - Market REL220 1048 AREE0115 OPOWER - 3rd Par - Deliv REL221 1048 AREE0116 OPOWER - 3rd Par - Incent REL222 1048 AREE0117 OPOWER - 3rd Par - EM&V REL223 1048 AREE0118 OPOWER - 3rd Par - Reg REL224 1048 AREE0119 OPOWER - 3rd Par - Admin REL225 1048 AREE5168 Com & Ind Sol - Util - R&D REL226 1048 AREE5169 Com & Ind Sol - Util - Market REL227 1048 AREE5170 Com & Ind Sol - Util - Deliv REL228 1048 AREE5171 Com & Ind Sol - Util - Incent REL229 1048 AREE5172 Com & Ind Sol - Util - EM&V REL230 1048 AREE5173 Com & Ind Sol - Util - Reg REL231 1048 AREE5174 Com & Ind Sol - Util - Admin REL232 1048 AREE5175 Com & Ind Sol - Affil - R&D REL233 1048 AREE5176 Com & Ind Sol - Affil - Market REL234 1048 AREE5177 Com & Ind Sol - Affil - Deliv REL235 1048 AREE5178 Com & Ind Sol - Affil - Incent REL236 1048 AREE5179 Com & Ind Sol - Affil - EM&V REL237 1048 AREE5180 Com & Ind Sol - Affil - Reg REL238 1048 AREE5181 Com & Ind Sol - Affil - Admin REL239 1048 AREE5182 Com & Ind Sol - 3rd Par - R&D REL

Page 4 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

240 1048 AREE5183 Com & Ind Sol - 3rd Par - Market REL241 1048 AREE5184 Com & Ind Sol - 3rd Par - Deliv REL242 1048 AREE5185 Com & Ind Sol - 3rd Par - Incent REL243 1048 AREE5186 Com & Ind Sol - 3rd Par - EM&V REL244 1048 AREE5187 Com & Ind Sol - 3rd Par - Reg REL245 1048 AREE5188 Com & Ind Sol - 3rd Par - Admin REL246 1048 AREE7000 DSM Interest Arkansas REL247 1048 AREELCR Lost Contributions to Fixed Cost-Residtl REL248 1048 AREELCC Lost Contributions to Fixed Cost-Comercl REL249 1048 AREE0120 Home Energy Savings - Util - R&D REL250 1048 AREE0121 Home Energy Savings - Util - Market REL251 1048 AREE0122 Home Energy Savings - Util - Del REL252 1048 AREE0123 Home Energy Savings - Util - Incent REL253 1048 AREE0124 Home Energy Savings - Util - EM&V REL254 1048 AREE0125 Home Energy Savings - Util - Reg REL255 1048 AREE0126 Home Energy Savings - Util - Admin REL256 1048 AREE0127 Home Energy Savings - 3rd Par - R&D REL257 1048 AREE0128 Home Energy Savings - 3rd Par - Market REL258 1048 AREE0130 Home Energy Savings - 3rd Par - Incent REL259 1048 AREE0129 Home Energy Savings - 3rd Par - Del REL260 1048 AREE0131 Home Energy Savings - 3rd Par - EM&V REL261 1048 AREE0132 Home Energy Savings - 3rd Par - Reg REL262 1048 AREE0133 Home Energy Savings - 3rd Par - Admin REL263 1048 AREEUPIR Arkansas EECR Utility Performance Incent REL264 1048 AREE0134 Excluded EE Collaborative Costs REL265 1048 AREE5189 Excluded C&I Collaborative Costs REL266 1048 AREE0135 Excluded Potential Study Costs REL267 1048 AWGREG1 Regulatory Commission REL268 1048 AWGREG2 Reg asset SFAS 106 REL269 1048 AWGREG3 Reg asset SFAS 109 REL270 1041 AWG0001 EHS and T Databases REL271 1041 AWG0002 AWG Name Change REL272 1041 AWG0003 FlowCal Conversion REL273 1041 AWG0004 Severance Payments REL274 1041 AWG0005 Easy Pay Payroll REL275 1041 AWG0006 Celeritas REL276 1041 AWG0007 ICAM Pipeline Integrity Software REL277 1048 WTH0001 Weatherization Recovery from Ratepayer CLSD278 1048 WTH0002 Energy Efficiency Education CLSD279 1048 WTH0003 AR Weatherization Program Exp CLSD280 1048 WTH0004 Energy Efficiency AR CLSD281 1048 WTH0005 Com/Ind Energy Audit CLSD282 1048 WTH0006 Residential Weatherization Program CLSD283 1048 WTH0007 Other Weatherization Program Costs CLSD284 1048 WTH0010 Recovery from Res Ratepayer REL285 1048 WTH0011 Recovery from Non-Res Ratepayer REL286 1048 WTH0012 AWP Res REL287 1048 WTH0013 EEA Res REL288 1048 WTH0014 AWGEEA Res REL289 1048 WTH0022 AWP Non-Res REL290 1048 WTH0023 EEA Non-Res REL291 1048 WTH0024 AWGEEA Non-Res REL292 1048 WTH0015 Heating Equip Rebate Program Res REL293 1048 WTH0025 Heating Equip Rebate Program Non-Res REL294 1048 WTH0016 Water Heating Program Res REL295 1048 WTH0026 Water Heating Program Non-Res REL296 1048 WTH0027 CNGEA REL297 1048 WTH0028 Comm/Ind Boiler Equip Rebate Program REL298 1048 WTH0029 Commercial Cooking Equip Rebate Program REL299 1048 CBORAR Cross Bore Investigation/Remediation-AR REL

Page 5 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

300 1048 EHS0004 Environmental Assesment Costs SGA AR REL301 1041 EXP0001 Bronco REL302 1041 EXP0004 Dominion REL303 1041 EXP0005 Apple REL304 1041 EXP0006 SAP Travel/Training REL305 1041 EXP0011 AWG REL306 1041 EXP0012 Peace-1041 REL307 1041 EXP0022 Acquisitions - General REL308 1041 EXP0028 Project Chainsaw-1041 REL309 1041 EXP0029 Project Scarlet REL310 1041 EXP0031 HR / ERISA / Benefits REL311 1041 EXP0032 GNN Divestiture REL312 1048 EXPENSETRACKING1 EXP0011AWG PREL313 1048 EXP0011AWG AWG PGA REL314 1048 EXP0036 APSC Earnings Review 2010 CLSD315 1048 EXP0039 AWG PGA REL316 1041 EXP0041 Willmut Gas Acquisition REL317 1048 EXP0042 Arkansas Name Change REL318 1041 EXP0045 Golden Office Move REL319 1041 EXP0047 Dead Deal Costs REL320 1041 EXP0048 License Fee REL321 1048 ARTRANS Transportation Pooling and Admin - 1048 REL322 1048 EXPCAPP CAPP Repairs REL323 1048 EXP0049 Woolsey reservoir study CLSD324 1041 SHOWME1 Missouri Acquisition REL325 1048 EXP0056 SGA 2013 Rate Case REL326 1041 EXP0068 OFFICER TRAINING AND DEVELOPMENT REL327 1048 ARLCIM AR Large commercial and industrial cust REL328 1041 EXPENSETRACKING2 WBS Element EXPENSETRACKING2 CRTD329 1048 EXP0076 2014 Fayetteville Division ECDA Digs REL330 1048 DMP1048 Dist Integrity Management Plan - 1048 CLSD331 1048 TMP1048 Trans Integrity Management Plan - 1048 CLSD332 1048 DMP48AR Dist Integrity Management Plan - 1048 CLSD333 1048 TMP48AR Tran Integrity Management Plan - 1048 CLSD334 1048 TIMP481 TIMP Assessment, Digs and Repairs REL335 1048 TIMP482 TIMP MAOP Testing REL336 1048 TIMP483 TIMP Material / Location Verification REL337 1048 TIMP484 TIMP Safety Related Condition (SRC) CLSD LKD338 1048 DIMP485 DIMP Pipe Maintenance REL339 1048 DIMP486 DIMP Material / Location Verification CLSD340 1048 DIMP487 DIMP Pipe Maintenance TECO LKD341 1048 INC0002 Incidents <$10k - General 1048 REL342 1041 LTF1041 Late Fees on Invoices - 1041 REL343 1048 LTF1048 Late Fees on Invoices - 1048 REL344 1041 NRE1041 Non-recoverable Expenses - 1041 REL345 1048 NRE1048 Non-recoverable Expenses - 1048 REL346 1048 PHMSAAR PHMSA ARKANSAS REL347 1048 ROW0004 Right of Way Acquisition Costs-Arkansas REL LKD348 1048 SAP0002 SAP CR&B Transition - 1048 REL349 1041 SAP0003 SAP Implementation Post Go Live Expense REL350 1048 STR0001 Linepack Storage REL351 1048 STR0002 Woolsey Storage REL352 1048 STR0003 Tetco Storage REL353 1048 STR0004 LNG Storage REL354 1048 STR002B Woolsey Storage Gas Loss REL355 1048 SWNFREE Free Gas Customer Maintenance REL ACPT356 1048 SWNSTOR Stockton Storage REL357 1048 SWNUNEW Uneconomical Wells REL358 1048 ARCOBAXTER Baxter County CLSD359 1048 ARCIBERRYVILLE Berryville CLSD

Page 6 of 7


SCHEDULE E-9-4


WBS Codes


(1) (2) (3) (4)

Line

No.

360 1048 ARCOBENTON Benton County CLSD361 1048 ARCOBOONE Boone County CLSD362 1048 ARCOCARROLL Carroll County CLSD363 1048 ARCOCLAY Clay County CLSD364 1048 ARCOFRANKLIN Franklin County CLSD365 1048 ARCOJOHNSON Johnson County CLSD366 1048 ARCOLOGAN Logan County CLSD367 1048 ARCOMISSISSIPPI Mississippi County CLSD368 1048 ARCOSEBASTIAN Sebastian County CLSD369 1048 ARCOSTONE Stone County CLSD370 1048 ARCOWASHINGTON Washington County CLSD371 1048 ARCIBLYTHEVILLE Blytheville CLSD372 1048 ARCICLARKSVILLE Clarksville CLSD373 1048 ARCIFAYETTEVILLE Fayetteville CLSD374 1048 ARCIFORT SMITH Fort Smith CLSD375 1048 ARCIHARRISON Harrison CLSD376 1048 ARCIMOUNTAIN HOME Mountain Home CLSD377 1048 ARCIMOUNTAIN VIEW Mountain View CLSD378 1048 ARCIOSCEOLA Osceola CLSD379 1048 ARCIOZARK Ozark CLSD380 1048 ARCIPARIS Paris CLSD381 1048 ARCIPIGGOTT Piggott CLSD382 1048 ARKANSAS The State of Arkansas CLSD383 1048 ARCITONTITOWN Tontitown CLSD384 1048 ARCIROGERS Rogers CLSD385 1048 ARCISPRINGDALE Springdale CLSD386 1041 ARCOBAXTER41 Baxter County-41 CLSD387 1041 ARCIBERRYVILLE41 Berryville-41 CLSD388 1041 ARCOBENTON41 Benton County-41 CLSD389 1041 ARCOBOONE41 Boone County-41 CLSD390 1041 ARCOCARROLL41 Carroll County-41 CLSD391 1041 ARCOCLAY41 Clay County-41 CLSD392 1041 ARCOFRANKLIN41 Franklin County-41 CLSD393 1041 ARCOJOHNSON41 Johnson County-41 CLSD394 1041 ARCOLOGAN41 Logan County-41 CLSD395 1041 ARCOMISSISSIPPI41 Mississippi County-41 CLSD396 1041 ARCOSEBASTIAN41 Sebastian County-41 CLSD397 1041 ARCOSTONE41 Stone County-41 CLSD398 1041 ARCOWASHINGTON41 Washington County-41 CLSD399 1041 ARCIBLYTHEVILLE41 Blytheville-41 CLSD400 1041 ARCICLARKSVILLE41 Clarksville-41 CLSD401 1041 ARCIFAYETTEVILLE41 Fayetteville-41 CLSD402 1041 ARCIFORT SMITH41 Fort Smith-41 CLSD403 1041 ARCIHARRISON41 Harrison-41 CLSD404 1041 ARCIMOUNTAIN HOME41 Mountain Home-41 CLSD405 1041 ARCIMOUNTAIN VIEW41 Mountain View-41 CLSD406 1041 ARCIOSCEOLA41 Osceola-41 CLSD407 1041 ARCIOZARK41 Ozark-41 CLSD408 1041 ARCIPARIS41 Paris-41 CLSD409 1041 ARCIPIGGOTT41 Piggott-41 CLSD410 1041 ARCITONTITOWN41 Tontitown-41 CLSD411 1041 AR41 The State of Arkansas-1041 CLSD

Page 7 of 7


SCHEDULE E-9-5


Profit Centers

Profit Center Description Profit Ctr Company

(1) (2) (3)

1 AWG - NW 50000 1048

2 AWG - NC 51000 1048

3 AWG - SO 52000 1048

4 AWG - NE 53000 1048

5 FAYETTEVILLE - REG 54100 1048

6 HARRISON - REG 54200 1048

7 OZARK - REG 54300 1048

8 BLYTHEVILLE - REG 54400 1048

9 ROGERS - REG 54500 1048

10 AWG - REG-DISTR 55000 1048

11 AR-FIELD OPS SUPPORT 56000 1048

12 ROGERS 600200 1048

13 ROGERS WHITE GOODS 600201 1048

14 ROGERS CAPP 600202 1048

15 ROGERS SERVICE WORK 600203 1048

16 ROGERS OTHER 600204 1048

17 SILOAM SPRINGS 600210 1048

18 SILOAM SPRINGS WHITE 600211 1048

19 SILOAM SPRINGS CAPP 600212 1048

20 SILOAM SPRINGS SERVI 600213 1048

21 SILOAM SPRINGS OTHER 600214 1048

22 FAYETTEVILLE 600220 1048

23 FAYETTEVILLE WHITE G 600221 1048

24 FAYETTEVILLE CAPP 600222 1048

25 FAYETTEVILLE SERVICE 600223 1048

26 FAYETTEVILLE OTHER 600224 1048

27 BERRYVILLE 600230 1048

28 BERRYVILLE WHITE GOO 600231 1048

29 BERRYVILLE CAPP 600232 1048

30 BERRYVILLE SERVICE W 600233 1048

31 BERRYVILLE OTHER 600234 1048

32 HARRISON 600240 1048

33 HARRISON WHITE GOODS 600241 1048

34 HARRISON CAPP 600242 1048

35 HARRISON SERVICE WOR 600243 1048

36 SHARRISON OTHER 600244 1048

37 MOUNTAIN HOME 600250 1048

38 MOUNTAIN HOME WHITE 600251 1048

39 MOUNTAIN HOME CAPP 600252 1048

40 MOUNTAIN HOME SERVIC 600253 1048

41 MOUNTAIN HOME OTHER 600254 1048

42 CLARKSVILLE 600260 1048

43 CLARKSVILLE WHITE GO 600261 1048

44 CLARKSVILLE CAPP 600262 1048

45 \CLARKSVILLE SERVICE 600263 1048

46 CLARKSVILLE OTHER 600264 1048

47 OZARK 600270 1048

Line

No.

Page 1 of 2


SCHEDULE E-9-5


Profit Centers

Profit Center Description Profit Ctr Company

(1) (2) (3)

Line

No.

48 OZARK WHITE GOODS 600271 1048

49 OZARK CAPP 600272 1048

50 OZARK SERVICE WORK 600273 1048

51 OZARK OTHER 600274 1048

52 BLYTHEVILLE 600280 1048

53 BLYTHEVILLE WHITE GO 600281 1048

54 BLYTHEVILLE CAPP 600282 1048

55 BLYTHEVILLE SERVICE 600283 1048

56 BLYTHEVILLE OTHER 600284 1048

57 LEACHVILLE 600290 1048

58 LEACHVILLE WHITE GOO 600291 1048

59 LEACHVILLE CAPP 600292 1048

60 LEACHVILLE SERVICE W 600293 1048

61 LEACHVILLE OTHER 600294 1048

62 OSCEOLA 600300 1048

63 OSCEOLA WHITE GOODS 600301 1048

64 OSCEOLA CAPP 600302 1048

65 OSCEOLA SERVICE WORK 600303 1048

66 OSCEOLA OTHER 600304 1048

67 PIGGOTT 600310 1048

68 PIGGOTT WHITE GOODS 600311 1048

69 PIGGOTT CAPP 600312 1048

70 PIGGOTT SERVICE WORK 600313 1048

71 PIGGOTT OTHER 600314 1048

72 AWG NONREG CORP SHD 600400 1048

73 CORP 800000 1041

Page 2 of 2


Schedule E-10

Title: Organizational Chart

Docket No. 15-011-U


1Shown head count: 10

Data as of 12/31/2014

Michael Noone

President and CEO

8017 - SGLLC CEO

Shalifa Williamson

Paralegal II/Executive

Assistant

8017 - SGLLC CEO

Chuck Harder

Vice President - Rates and

Regulatory

8004 - SGLLC Rates and

Regulatory

2

Tim Knapp

VP - General Counsel and

Secretary

8003 - SGLLC Legal

4

Rick Maceyka

VP - Commercial and

System Growth

8016 - SGLLC Business

Development

5

Richard Ostberg

Chief Financial Officer

8008 - SGLLC CFO

8

Greg Toth

VP - Customer Care and

Growth

8080 - SGLLC Load

Growth

20

Jason Weekley

VP - Operations

8009 - SGLLC VP

Operations

38

Doug Whitefoot

Senior Director -

Operations

8017 - SGLLC CEO

Marsha Williams

VP - Human Resources

8002 - SGLLC Human

Resources

92



Data as of 12/31/2014

1

Chuck Harder

Vice President - Rates and

Regulatory


Regulatory

Katie Goforth

Assistant - Rates and

Regulatory Admin II


Regulatory

Jerrad Hammer

Director - Rates and

Regulatory


Regulatory

Gary Abbate

Manager - Rates and

Regulatory


Regulatory

Angie Bowling

Manager - Rates and

Regulatory


Regulatory

Donna Campbell

Manager - Rates and

Regulatory


Regulatory

Vanessa Ocon

Assistant - Rates and

Regulatory Admin I


Regulatory

Lisa Pfitzinger

Manager - Energy

Efficiency


Regulatory

Debra Stoll

Analyst - Rates and

Regulatory IV


Regulatory

James Elliott

Manager - Rates and

Regulatory


Regulatory

Mike Harrington

Manager - Rates and

Regulatory


Regulatory

Open Position

Analyst - Rates and

Regulatory III


Regulatory

Sherri Rodden

Analyst - Rates and

Regulatory IV


Regulatory

Nick Schavrien

Analyst - Rates and

Regulatory I


Regulatory

Wendy Robbins

Manager - Regulatory

Accounting


Regulatory

Patti Arrington

Analyst - Rates and

Regulatory III


Regulatory

Monica Navarro-Lorennij

Accountant - Regulatory

III


Regulatory

Steve Rocheleau

Director - Regulatory

Projects


Regulatory

3



Data as of 12/31/2014

2

Steve Rocheleau

Director - Regulatory

Projects


Regulatory

Ray McHugh

Accountant - Regulatory

IV


Regulatory



Data as of 12/31/2014

1

Tim Knapp

VP - General Counsel and

Secretary

8003 - SGLLC Legal

Franki Coulter

Deputy General Counsel -

Corporate Law

8003 - SGLLC Legal

Kristina Rode

Associate - General Counsel

II

8003 - SGLLC Legal

Matthew Greene


Arkansas

8003 - SGLLC Legal

Laura Sossamon


II

8003 - SGLLC Legal

Elaine Hegler

Paralegal II

8003 - SGLLC Legal

Megan Johnson

Paralegal II

8003 - SGLLC Legal

Bill Lopez

Senior Counsel - Regulatory

- Part-Time

8003 - SGLLC Legal

Eric Nelsen


Regulatory

8003 - SGLLC Legal

Susan Rubner


lII

8003 - SGLLC Legal

Open Position

Assistant - Executive I

8003 - SGLLC Legal

Open Position

Specialist - Records

Management I

8003 - SGLLC Legal



Data as of 12/31/2014

1

Rick Maceyka

VP - Commercial and

System Growth


Development

John Boughner

Director - Gas Sup and

Market Center Services

8015 - SGLLC Gas

Supply

6

Open Position

Senior Manager -

Commercial Trading

8024 - SGES All - Non

Reg

Open Position

Project Manager -

Commercial Projects


Development

Judith Sayeed

Sr. Director - System

Growth & Comm Marketing


Development

7

Beckie Scruggs



Development



Data as of 12/31/2014

5

John Boughner

Director - Gas Sup and

Market Center Services

8015 - SGLLC Gas

Supply

Jay Bauer

Manager - Gas Supply

8015 - SGLLC Gas

Supply

Nancy Oaxaca

Analyst - Gas Supply III

8015 - SGLLC Gas

Supply

David Brink

Manager - Gas Supply and

Shipper Services

8015 - SGLLC Gas

Supply

Tim Koch

Analyst - Gas Supply and

Shipper Services III

8015 - SGLLC Gas

Supply

Marlene Hohn

Senior Manager - Shipper

Services

8015 - SGLLC Gas

Supply

Donna Eddy

Analyst - Shipper Services

IV

8015 - SGLLC Gas

Supply

Tamara Stockin

Supervisor - Gas

Scheduling

8015 - SGLLC Gas

Supply

Jerry Arnold


Shipper Services II

8015 - SGLLC Gas

Supply

Kimber Magee

Analyst - Gas Scheduling

and Ship Svcs II

8015 - SGLLC Gas

Supply

Dawn Neal

Analyst - Gas Scheduling -

Part Time

8015 - SGLLC Gas

Supply

Krista O'Leary


Part Time

8015 - SGLLC Gas

Supply

Ashley Vice


Part Time

8015 - SGLLC Gas

Supply

Samuel Tobin


Shipper Services IV

8015 - SGLLC Gas

Supply



Data as of 12/31/2014

5

Judith Sayeed

Sr. Director - System

Growth & Comm Marketing


Development

Renae Ferguson

Representative - SGES

Sales I


Reg

Brendan Muller

Manager - Gas Supply and

Trading


Reg

Karen Joshi

Representative - Gas

Marketing III


Reg

Open Position

Representative - Choice

Gas Sales I


Reg

Open Position

Representative - Choice

Gas Sales I


Reg

Open Position

Manager - Choice Gas

Sales


Reg

Open Position

Administrator - Choice Gas

Program


Reg

Open Position

Analyst - Business

Development I


Development

Maria Sanchez

Analyst - Gas Trading and

Analysis IV


Reg

Kelli Schermerhorn

Manager - Business

Development


Development



Data as of 12/31/2014

1

Richard Ostberg

Chief Financial Officer

8008 - SGLLC CFO

Martha Kozik

Assistant - Executive II

8008 - SGLLC CFO

Charles Anderson

Senior Director - FP&A

8030 - SGLLC FP&A

9

Diane Dodd

Senior Director -

Information Technology

8000 - SGLLC IT

10

Naimul Islam

Controller

8007 - SGLLC Accounting

15

Marcello Serrano

Director - Supply Chain

8001 - SGLLC Supply

Chain

16

Kirk Stevens

Director - Audit Services

8029 - SGLLC Internal

Audit

17

Andy Walls

Treasurer

8005 - SGLLC Treasury

18

Karen Wassenberg

Senior Director - Tax

8006 - SGLLC Tax

19



Data as of 12/31/2014

8

Charles Anderson

Senior Director - FP&A

8030 - SGLLC FP&A

Tony Baltzan

Senior Manager - Risk

8030 - SGLLC FP&A

Andrew Lick

Analyst - Risk III

8030 - SGLLC FP&A

Open Position

Analyst - Risk I

8030 - SGLLC FP&A

Lucinda Leitch

Director - FP&A Planning

and Reporting

8030 - SGLLC FP&A

JoAnn Haines

Analyst - Financial IV

8030 - SGLLC FP&A

Alex Mize

Manager - Financial

Planning and Analysis

8030 - SGLLC FP&A

Tello Chavez

Analyst - Financial III

8030 - SGLLC FP&A

Open Position

Analyst - Financial I

8030 - SGLLC FP&A

Jenny Wagnon


8030 - SGLLC FP&A

Tim Woods


8030 - SGLLC FP&A

Spencer VanBuskirk

Analyst - Financial II

8030 - SGLLC FP&A

Kathleen McNulty Kropp

Senior Manager - Business

Valuation

8030 - SGLLC FP&A

Michael Rice

Analyst - Quantitative III

8030 - SGLLC FP&A

Open Position

Analyst - Quantitative I

8030 - SGLLC FP&A



Data as of 12/31/2014

8

Diane Dodd

Senior Director -


8000 - SGLLC IT

Bryan Ax

Senior Manager -


8000 - SGLLC IT

11

Mathangi Balakrishnan

Analyst - SAP IV

8000 - SGLLC IT

Vinay Bhat

Analyst - SAP III

8000 - SGLLC IT

Kristen Burnett

Analyst - SAP III

8000 - SGLLC IT

Allison Eckblad

Analyst - SAP Part-time

8000 - SGLLC IT

Sara Hitner

Analyst - SAP I

8000 - SGLLC IT

Erin Hunter

Senior Manager - SAP

8000 - SGLLC IT

12

Heather Johnson

Analyst - SAP IV

8000 - SGLLC IT

Erin King

Analyst - SAP IV

8000 - SGLLC IT

Ann Largent

Manager - SAP and

Database

8000 - SGLLC IT

13

Colleen Magie

Analyst - Production

Support I

8000 - SGLLC IT

Gena McCracken

Coordinator - IT Business

II

8000 - SGLLC IT

Open Position

Senior Manager -


8000 - SGLLC IT

Open Position

Senior Manager -


8000 - SGLLC IT

Hana Sotola

Analyst - SAP IV

8000 - SGLLC IT

Michael Watson

Senior Manager -

Infrastructure

8000 - SGLLC IT

14



Data as of 12/31/2014

10

Bryan Ax

Senior Manager -


8000 - SGLLC IT

Patrick Chesser

Analyst - Applications

Development III

8000 - SGLLC IT

Teagan Glenn


Development III

8000 - SGLLC IT

Robert Gray


Development II

8000 - SGLLC IT

John Ireland


Development III

8000 - SGLLC IT

Derek Jefferson


Development III

8000 - SGLLC IT

Will Larkin


Development IV

8000 - SGLLC IT

Robin McDonald

Technician - SCADA IV

8000 - SGLLC IT

Britni Moritz


Development II

8000 - SGLLC IT

Justin Rooks

Developer - SharePoint III

8000 - SGLLC IT

Ed Spencer


Development III

8000 - SGLLC IT

Sarah Villa-Kainec


Development III

8000 - SGLLC IT

Darius Watson


Development III

8000 - SGLLC IT

Matt Willette

Analyst - Production

Support I

8000 - SGLLC IT

Wesley Worthley


Development II

8000 - SGLLC IT



Data as of 12/31/2014

10

Erin Hunter

Senior Manager - SAP

8000 - SGLLC IT

Phil Chamberlin

Analyst - SAP IV

8000 - SGLLC IT

Stephen Cordova

Analyst - SAP III

8000 - SGLLC IT

Larry McGill

Analyst - SAP IV

8000 - SGLLC IT

Open Position

Analyst - SAP I

8000 - SGLLC IT

Open Position

Analyst - SAP I

8000 - SGLLC IT

Jon Yagos

Analyst - SAP II

8000 - SGLLC IT



Data as of 12/31/2014

10

Ann Largent

Manager - SAP and

Database

8000 - SGLLC IT

Rick Dixon

Administrator - Database

V

8000 - SGLLC IT

Steve Sommer

Administrator - Database

IV

8000 - SGLLC IT



Data as of 12/31/2014

10

Michael Watson

Senior Manager -

Infrastructure

8000 - SGLLC IT

Cathi Bratter

Analyst - IT Desktop

Support I

8000 - SGLLC IT

Mike Bromberek


Support I

8000 - SGLLC IT

Ryan Cash

Administrator - Security

and Networking I

8000 - SGLLC IT

Ben Church


and Networking V

8000 - SGLLC IT

Lester DeLashmutt

Analyst - Production Support

II

8000 - SGLLC IT

Jeff Dennis


and Networking IV

8000 - SGLLC IT

Kristin Florian


Support I

8000 - SGLLC IT

Mason Hatchett


II

8000 - SGLLC IT

Stewart Johnson

Administrator - Systems

III

8000 - SGLLC IT

Julie Korhonen

Administrator - Systems II

8000 - SGLLC IT

Chris Lawn


III

8000 - SGLLC IT

John Millsap

Administrator - Systems II

8000 - SGLLC IT

Joe Pipkins


IV

8000 - SGLLC IT

Eric Pool

Administrator - Security and

Networking III

8000 - SGLLC IT

Open Position

Administrator - Systems I

8000 - SGLLC IT

Keith Wells


III

8000 - SGLLC IT



Data as of 12/31/2014

8

Naimul Islam

Controller


Mark Klismith

Manager - Accounting


Greta Bloomfield

Accountant II


Amy Evans

Accountant IV


Chris Horner

Accountant II


Deb Lynch

Assistant Controller


Tammy Agader

Accountant - Financial

Reporting III


Julia Flachman

Supervisor - Accounting


Jennifer Dodson

Accountant II


Laurie Svoboda

Administrator - Purchasing

Card III


Heather Perreault

Accountant IV


Natalia Umanskiy

Accountant II


Josh Warren

Accountant III


Jason Pfeifer

Manager - Property

Accounting


Direct Cap

Amanda Candrian

Supervisor - Accounting


Direct Cap

Clinton Anderson

Accountant II


Direct Cap

Crystal Gorter

Clerk - Accounting II


Direct Cap

Jan Railsback

Accountant II


Direct Cap

Deanna McCoy

Accountant III


Direct Cap

Kirk Wachter

Accountant III


Direct Cap

Theresa Reid

Supervisor - Accounts

Payable


Direct Cap

Chris Major

Clerk - Accounts Payable

II


Direct Cap

Monica Tomlinson

Clerk - Accounts Payable

II


Direct Cap



Data as of 12/31/2014

8

Marcello Serrano

Director - Supply Chain

8001 - SGLLC Supply

Chain

Sarah Cox

Manager - Strategic

Sourcing Contracts

8001 - SGLLC Supply

Chain

Michell Flynn

Administrator - Contracts

II

8001 - SGLLC Supply

Chain

Allison Hollenshead

Analyst - Procurement II

8001 - SGLLC Supply

Chain

Jenna Miller


III

8001 - SGLLC Supply

Chain

Meghan Newer


II

8001 - SGLLC Supply

Chain

Mark Hennesy

Manager - Fleet

8001 - SGLLC Supply

Chain

Cathy Kleinhenz

Administrator - Fleet

Operations II

8001 - SGLLC Supply

Chain

Jason Mowry

Supervisor - Facilities and

Corp Real Estate

8001 - SGLLC Supply

Chain

Lindsey Coody

Assistant - Administrative

I

8001 - SGLLC Supply

Chain

Jayma Wessling


III

8001 - SGLLC Supply

Chain

Larry Reeves

Manager - Supply Chain

8001 - SGLLC Supply

Chain

Matt Cullers

Warehouseman I

8001 - SGLLC Supply

Chain

Martin Finley

Specialist - Inventory

Materials I

8001 - SGLLC Supply

Chain

Rick Jackson

Warehouseman III

8001 - SGLLC Supply

Chain

Jeanie Lee

Analyst - Procurement III

8001 - SGLLC Supply

Chain

Open Position

Specialist - Inventory

Materials I

8001 - SGLLC

Procurement

Open Position

Warehouseman I

8001 - SGLLC

Procurement



Data as of 12/31/2014

8

Kirk Stevens

Director - Audit Services


Audit

Open Position

Auditor - Internal I


Audit

Caleb Williams

Auditor - Internal IV


Audit



Data as of 12/31/2014

8

Andy Walls

Treasurer


Wendy Reiter

Assistant Treasurer


Davidson Kporha

Analyst - Treasury IV


Sara Sasso

Analyst - Treasury I




Data as of 12/31/2014

8

Karen Wassenberg

Senior Director - Tax

8006 - SGLLC Tax

Leslie Brueckner

Analyst - Tax IV

8006 - SGLLC Tax

Ken Gilday

Supervisor - Tax

8006 - SGLLC Tax

Amy Hanshew

Analyst - Tax I

8006 - SGLLC Tax

Mitchell Madurski

Analyst - Tax IV

8006 - SGLLC Tax

Open Position

Manager - Tax

8006 - SGLLC Tax

Open Position

Specialist - Tax I

8006 - SGLLC Tax



Data as of 12/31/2014

1

Greg Toth

VP - Customer Care and

Growth

8080 - SGLLC Load

Growth

Steve Bandy

Sr. Director - Customer

Care Center

8078 - SGLLC Customer

Care Center

21

Len Mize

Senior Director - Load

Growth

8080 - SGLLC Load

Growth

34

Aaron Owens

Senior Manager -

Strategic Communications

8011 - SGLLC Community

Affairs

35

Mark Patterson

Senior Manager -

Operations Non-Regulated

8086 - SGLLC Products &

Services

36

Debbie Williams

Manager - Advertising and

Marketing

8080 - SGLLC Load

Growth

37



Data as of 12/31/2014

20

Steve Bandy

Sr. Director - Customer

Care Center


Care Center

Rich Brewer

Director - Customer

Services


Service

Evetta Aldridge

Supervisor - Customer Care

Service Delivery


Care Center

22

Marcie Aten

Supervisor - Customer

Services


Service

23

Jennifer Pomplun

Manager - Billing


Service

24

Daniel Rutherford

Analyst - Billing II


Service

Judy Vialpando

Supervisor - Collections

8079 - SGLLC Collections

25

Dave Willis

Analyst - Billing I


Service

Eric Harbour

Manager - Training and

Improvement II


Care Center

Wy Hirschey

Analyst - Performance I


Care Center

Angelle Johnson

Supervisor - Training

Develop and Delivery


Care Center

26

Glenda Miller

Sr. Manager - Customer

Care Svc Delivery


Care Center

Bev Edwards


Service Delivery


Care Center

27

Sandy Gomez

Analyst - Workforce

Planning I


Care Center

Amy Greek


Service Delivery


Care Center

28

Kimberly Hankins


Service Delivery


Care Center

29

Debbie Harrison

Analyst - Performance II


Care Center

Sheila Miller


Service Delivery


Care Center

30

Lyndsay Stuckey

Analyst - Workforce

Planning I


Care Center

Nancy Weatherford


Service Delivery


Care Center

31

Dave Owens

Manager - Dispatch

8081 - SGLLC Dispatch

Schara Baldridge

Supervisor - Dispatch


32

Michelle McDonald

Supervisor - After Hours

Dispatch


33



Data as of 12/31/2014

21

Evetta Aldridge


Service Delivery


Care Center

Johnny Aguilar

Representative -

Escalations


Care Center

Cindy Cuenca

Representative -

Escalations


Care Center

Sheila Hanshew

Representative -

Escalations


Care Center

Michael Martin

Representative -

Escalations


Care Center

Karen Merseal

Representative -

Escalations


Care Center

Open Position

Representative -

Escalations


Care Center

Open Position

Representative -

Escalations


Care Center

Leslie Tabor

Representative -

Escalations


Care Center

Dianna Thompson

Representative -

Escalations


Care Center



Data as of 12/31/2014

21

Marcie Aten

Supervisor - Customer

Services


Service

Carol Messick

Specialist - Customer

Services I


Service

Corine Sexson


Services II


Service



Data as of 12/31/2014

21

Jennifer Pomplun

Manager - Billing


Service

Daniel Cabazos

Specialist - Billing II


Service

Deeka Fletcher

Specialist - Billing I


Service

Shelly Galloway


Services II


Service

James McCarty



Service

Emily Moore

Analyst - Billing I


Service

Karen Mortimore


Services II


Service

Helen Rueda

Specialist - Billing II


Service

Keri Russell

Specialist - Billing III -

Lead


Service

Felicia Sisneros



Service

Matt Urquhart



Service

Matthew Vialpando



Service



Data as of 12/31/2014

21

Judy Vialpando

Supervisor - Collections


Kristy Billings

Specialist - Collections I


Albert DiTirro

Analyst - Collections II


Steven Russell

Specialist - Collections I




Data as of 12/31/2014

21

Angelle Johnson

Supervisor - Training

Develop and Delivery


Care Center

Nickie Benjamin

Trainer - Customer Care

Center


Care Center

Jane Ferguson

Analyst - Quality Assurance

I


Care Center

Erin Goodwin


I


Care Center

Krystal Moore


I


Care Center

Jennifer Mosher

Instructor - Customer

Care


Care Center

Whitney Wessling

Instructor - Customer

Care


Care Center



Data as of 12/31/2014

21

Bev Edwards


Service Delivery


Care Center

Joan Baker

Representative - Customer

Care II


Care Center

Amy Coonfield


Care II


Care Center

Darryl Criss


Care III


Care Center

Christy Drown


Care II


Care Center

Vicky Duarte Gomez


Care II


Care Center

Donna Evans


Care II


Care Center

Lucia Fraire


Care II


Care Center

Arely Gutierrez


Care II


Care Center

Kim Hartfield


Care II


Care Center

Cindy Nordgren


Care II


Care Center

Yolanda Olivera


Care II


Care Center

Maricruz Rivera


Care II


Care Center

Kelly Skelton


Care III


Care Center

Deborah VanCuren


Care II


Care Center

Norma Vela


Care II


Care Center

Kyle Watson


Care III


Care Center



Data as of 12/31/2014

21

Amy Greek


Service Delivery


Care Center

Charissa Biondi


Care II


Care Center

Tracy Brown


Care II


Care Center

John Chenault


Care II


Care Center

Sheena Gilley


Care II


Care Center

Patricia McDonner


Care III


Care Center

Adriana Nava


Care II


Care Center

Margaret Nicksic


Care I


Care Center

Charnay Nordgren


Care II


Care Center

Yesenia Ramirez


Care II


Care Center

Kassaundra Strode


Care II


Care Center



Data as of 12/31/2014

21

Kimberly Hankins


Service Delivery


Care Center

Frank Aguilar


Care II


Care Center

Kiesha Diller


Care III


Care Center

Tricia Frazer-McDaniel


Care II


Care Center

Danny Lambert


Care I


Care Center

Tiffany Michaud


Care I


Care Center

Effie Otieno


Care II


Care Center

Open Position


Care II


Care Center

Travis Powers


Care II


Care Center

Cayla Quigley


Care III


Care Center

Karen Rojas


Care II


Care Center

Tracey Russell


Care III


Care Center

Stacey Thew


Care III


Care Center

Jerry Walsh


Care II


Care Center



Data as of 12/31/2014

21

Sheila Miller


Service Delivery


Care Center

Erika Aparicio


Care II


Care Center

Seth Barnard


Care III


Care Center

TiJuanna Collins


Care II


Care Center

Michele Garcia


Care II


Care Center

Hillarie Green


Care II


Care Center

Jennifer Hammond


Care II


Care Center

Virginia McKimmey


Care II


Care Center

William Milam Jr


Care III


Care Center

Carla Minor


Care III


Care Center

Teresa Murray


Care II


Care Center

Mary Nichols


Care II


Care Center

Yaneth Nunez


Care II


Care Center

Cindy Patino


Care II


Care Center

Carmen Perales


Care II


Care Center



Data as of 12/31/2014

21

Nancy Weatherford


Service Delivery


Care Center

Rosio DeLaTorre


Care III


Care Center

Crystal Murray


Care III


Care Center



Data as of 12/31/2014

21

Schara Baldridge

Supervisor - Dispatch


Diana Carnes

Dispatcher II


Jessica Fiscus

Dispatcher II


Lacey Fleeman

Dispatcher II


Kathy Goodwin

Dispatcher II


Ramona Lucius

Dispatcher IV


Keven Rector

Dispatcher IV


Pam Richert

Dispatcher II


Kristen Roughton

Dispatcher II


Francisco Traslavina

Dispatcher II


Stephanie Zamora

Dispatcher II




Data as of 12/31/2014

21

Michelle McDonald

Supervisor - After Hours

Dispatch


Lorie Anderson

Dispatcher I


Abigail Aranda

Dispatcher I


Aaron Comer

Dispatcher I


Monica Cook

Dispatcher I


Karri Drummond

Dispatcher I


Dwayne Foote

Dispatcher I


James Gates

Team Lead - After Hours

Dispatch


Heather Hinesley

Dispatcher I


Russell Lewis

Team Lead - After Hours

Dispatch


Marsha Lindsay

Dispatcher I


Open Position

Dispatcher I


Brenda Samaritano

Dispatcher I


Flower Velez

Dispatcher I




Data as of 12/31/2014

20

Len Mize

Senior Director - Load

Growth

8080 - SGLLC Load

Growth

Kim Moore


III

8080 - SGLLC Load

Growth

Marshall Moody

Manager - Industrial and

Commercial Accounts

8080 - SGLLC Load

Growth

Stan Roberts

Manager - Load Growth

8080 - SGLLC Load

Growth

Todd King

Representative - Load

Growth Client Svcs IV

8080 - SGLLC Load

Growth

Dustin McAtee


Growth Client Svcs I

8080 - SGLLC Load

Growth

Lisa Nienhueser


Growth Client Svcs II

8080 - SGLLC Load

Growth

Melinda Reum



8080 - SGLLC Load

Growth

Tracy Traxler



8080 - SGLLC Load

Growth

Darren Young


Growth Client Svcs III

8080 - SGLLC Load

Growth

Gordon Tarola


8080 - SGLLC Load

Growth

John Moore



8080 - SGLLC Load

Growth

Dennis Parker


Growth Client Svcs III

8080 - SGLLC Load

Growth

Kevin Torrez



8080 - SGLLC Load

Growth

Leonard Tidyman


8080 - SGLLC Load

Growth

Scotty Edmonson



8080 - SGLLC Load

Growth

Jeff Laney



8080 - SGLLC Load

Growth

Tim Smith



8080 - SGLLC Load

Growth



Data as of 12/31/2014

20

Aaron Owens

Senior Manager -

Strategic Communications


Affairs

Rich Davis

Manager - Community &

Government Affairs


Affairs

Norm Long


Government Affairs


Affairs

Lanna Machmuller

Coordinator - Public

Awareness


Affairs

Charlene Reiman


Government Affairs


Affairs

Carly West


Government Affairs


Affairs



Data as of 12/31/2014

20

Mark Patterson

Senior Manager -

Operations Non-Regulated


Services

Cathy Fey

Analyst - Products and

Services III


Services



Data as of 12/31/2014

20

Debbie Williams

Manager - Advertising and

Marketing

8080 - SGLLC Load

Growth

Brittany Conrad

Designer - Graphics I

8080 - SGLLC Load

Growth



Data as of 12/31/2014

1

Jason Weekley

VP - Operations

8009 - SGLLC VP

Operations

Bridgid O'Brien


8009 - SGLLC VP

Operations

Dawn Ambrosio

Manager - Continuous

Improvement

8009 - SGLLC VP

Operations

Terry England

Senior Director -

Operations

8059 - SGA Director

39

Nathan Knell

Manager - Safety and

Training

8022 - SGLLC EHS&T

52

Michelle Moorman

Sr. Director - Engineering

and Technical Serv

8018 - SGLLC Technical

Services

53

Mitch Pebley

Senior Director -

Operations

8010 - SGLLC Director

SGD/RMNG

63

Jason Pickett

Senior Director -

Operations

8013 - SGLLC Director NE

Distribution

81

Bill Stephens

Sr Manager - Compliance,

Codes and Standards

8020 - SGLLC Codes and

Standards



Data as of 12/31/2014

38

Terry England

Senior Director -

Operations

8059 - SGA Director

Derry Birdsong

Manager - Division

Operations

0545 - SGA Rogers AR -

Reg

40

Jim Blackwell

Manager - Division

Operations

0542 - SGA Harrison AR -

Reg

43

Darrin Chism

Manager - Division

Operations

0541 - SGA Fayetteville AR

- Reg

44

Elaine Smith

Coordinator - Operations

Processes III

8059 - SGA Director

Andy Storf

Manager - Division

Operations

0544 - SGA Blytheville AR

- Reg

47

Alvin Warden

Manager - Division

Operations

0546 - SGA Trans, Stor &

Gath AR - REG

49



Data as of 12/31/2014

39

Derry Birdsong

Manager - Division

Operations


Reg

Mike Byrd

Supervisor - Division

Operations


Reg

41

Tron Hodges


Operations


Reg

42

Stephanie Reese-Hollingsworth


II


Reg

Curt Stephens

Technician - Measurement

2


Reg

Renee Woodard


II


Reg

Janet Worley


II


Reg



Data as of 12/31/2014

40

Mike Byrd


Operations


Reg

Greg Baker

Specialist - Distribution 1


Reg

Trent Baldridge



Reg

James Bunch



Reg

Tom Cannady



Reg

Steve Chase



Reg

Kary Collier



Reg

Jose Contreras



Reg

Joel Harris



Reg

Scott Hatcher



Reg

Bryan Johnson



Reg

Bradley Long



Reg

Chad Mills



Reg

Jonathan Moore



Reg

Scott Queisser



Reg

Ever Ramirez



Reg

Neil Robertson



Reg

Brandon Stubbs



Reg

Eddie Weimer



Reg

Edwin Williams



Reg

Duane Wright

Meter Reader 4


Reg



Data as of 12/31/2014

40

Tron Hodges


Operations


Reg

Jonathan Bishop

Specialist - Maintenance 5


Reg

Bo Bohannan



Reg

Jimmy Bowen

Inspector - Construction II


Reg

Brandon Bowman



Reg

Jeff Burley

Welder 4


Reg

Chad Degener



Reg

Robbie Evans

Welder 2


Reg

Tony Ferguson



Reg

Adam Folger



Reg

Denton Gage

Technician - Corrosion 3


Reg

Omar Gonzalez

Welder 2


Reg

Josh Huffman



Reg

Dale Hutson



Reg

Joshua Knight



Reg

Randy Ledbetter

Inspector - Construction I


Reg

Wayne Meek

Coordinator - Field


Reg

Kenneth Peters

Coordinator - Field


Reg

Dana Scott

Coordinator - Field


Reg

Grant Taylor



Reg

Carlos Torres-Bermeo

Welder 3


Reg

Tim Turner



Reg

Sheldon Wilkerson

Welder 4


Reg



Data as of 12/31/2014

39

Jim Blackwell

Manager - Division

Operations


Reg

Mindy Butler


II


Reg

Dan Coe


2


Reg

Justin Doss



Reg

Sam Eaves



Reg

Jason Hatman


Operations


Reg

Wade Arnold



Reg

Buster Burns



Reg

Jared Chism



Reg

Curt Dicks



Reg

James Hopkins



Reg

Dale Jones



Reg

Phil Keplinger



Reg

Christopher Massengale



Reg

Bryan Snavely



Reg

Russell Tucker



Reg

Farron Wilhite

Meter Reader 4


Reg

Chad Willett



Reg

John Wright



Reg

Todd Malone

Welder 1


Reg

Bo Norman

Welder 2


Reg

Sam Pianalto

Coordinator - Field


Reg

Sam Riggins



Reg

Doy Scrivner



Reg

Janie Tucker


II


Reg

Alan Tucker



Reg

Donnie Wallace



Reg

Gary Wells

Welder 4


Reg



Data as of 12/31/2014

39

Darrin Chism

Manager - Division

Operations


- Reg

Amanda Anderson


II


- Reg

Warren Beard



- Reg

Donald Bradshaw

Coordinator - Field


- Reg

Brian Davenport


Operations


- Reg

45

Doris Holmes


II


- Reg

David Jackson

Coordinator - Field


- Reg

Colin Jackson



- Reg

Cory Kichline


4


- Reg

Mike Kite


Operations


- Reg

46

Karen Lewis


II


- Reg

Kerry Mitchell


4


- Reg

Pam Phipps


II


- Reg

Open Position



- Reg

Joyce Starr


II


- Reg

Dennis Starr



- Reg

Scott Stokes

Coordinator - Field


- Reg

Keith Thompson



- Reg



Data as of 12/31/2014

44

Brian Davenport


Operations


- Reg

Casey Bell



- Reg

Michael Bolin



- Reg

Aaron Burks



- Reg

Burl Combs



- Reg

Tim Downing



- Reg

Mike Franks

Welder 2


- Reg

Ryan Hinesley



- Reg

Curtis Jennings

Welder 1


- Reg

Jason Jester



- Reg

Sheldon Lackey



- Reg

Randy Lawson



- Reg

Billy Mace



- Reg

Joe Mackey



- Reg

John McCue

Welder 4


- Reg

Jake Perry



- Reg

Taylor Phillips



- Reg

Open Position



- Reg

Open Position



- Reg

Open Position

Welder 1


- Reg

Danny Sullins



- Reg

Justin Tyree

Welder 1


- Reg

Vernon Wade

Welder 4


- Reg

Randy Wood



- Reg



Data as of 12/31/2014

44

Mike Kite


Operations


- Reg

Roger Beam



- Reg

Jeff Calvert



- Reg

Michael Canady



- Reg

Kyle Coggins



- Reg

Keith Evans



- Reg

Eric Evans



- Reg

Dale Foster



- Reg

Justin Goodwin



- Reg

Mitch Harwell



- Reg

Ernie Imler

Meter Reader 4


- Reg

Jason Korzendorfer



- Reg

Jonathan McKillop



- Reg

Chris McKinney



- Reg

Justin Myers



- Reg

Rocky Norris



- Reg

Ralph O'Mara



- Reg

Nathan Prince



- Reg

Aaron Samuels



- Reg

Jason Simpson



- Reg

Kevin Smith



- Reg

Jason Stout



- Reg

Michael Strong

Specialist - Distribution

HVAC 5


- Reg



Data as of 12/31/2014

39

Andy Storf

Manager - Division

Operations


- Reg

Tate Apple



- Reg

Gayle Bentley


II


- Reg

Larry Buck



- Reg

Tim Calvert

Specialist - Distribution

HVAC 5


- Reg

Ronny Dixon


2


- Reg

Allen Grimes

Welder 4


- Reg

Rick Haywood



- Reg

Michael Hepler



- Reg

Brian Hollis



- Reg

Austin Lancaster



- Reg

Larry Lovelace

Coordinator - Field


- Reg

Gerrart Malone



- Reg

Darrin McFall



- Reg

Geoff Norred

Welder 2


- Reg

Mike Parish



- Reg

Open Position


544 - SGA Blytheville AR -

Reg

Joyce Sanders


II


- Reg

Chuck Sawyers



- Reg

Chuck Schulte



- Reg

Jeff Shrable

Coordinator - Field


- Reg

Gary Swain


Operations

0547 - SGA LNG Plant AR -

Reg

48

Johnny Thomas Sr



- Reg



Data as of 12/31/2014

47

Gary Swain


Operations


Reg

Bill McHann

Operator - 3


Reg

Kent Raspberry

Operator - 2


Reg

Joe Richardson

Operator - 2


Reg

Chase Smith

Operator - 1


Reg

Justin Smothers

Operator - 1


Reg



Data as of 12/31/2014

39

Alvin Warden

Manager - Division

Operations


Gath AR - REG

Kim Bennett


II

0543 - SGA Ozark AR -

Reg

Bob Bennett


3


Gath AR - REG

Junior Bowen


Operations


Gath AR - REG

50

Ronnie Davis



Reg

Dennis Deatherage


Operations


Reg

51

Robert Ellingburg


4


Gath AR - REG

Julie Forst

Specialist - Operations 4


Gath AR - REG

Pam Fritsche


II


Gath AR - REG

Marshall Gaines



Gath AR - REG

Paul Grissom



Gath AR - REG

James Harrod

Coordinator - Field


Reg

John Lovell


4


Gath AR - REG

Tom McCormick

Technician - Lead Gas

Field Measurement


Gath AR - REG

Boyd McCullar


4


Gath AR - REG

Justin McGrew

Technician - Equipment And

Controls 3


Gath AR - REG

Ronnie Perry


4


Gath AR - REG

Doug Pledger


4


Gath AR - REG

Open Position



Reg



Data as of 12/31/2014

49

Junior Bowen


Operations


Gath AR - REG

Bruce Bateman

Operator - 4


Gath AR - REG

Thurman Bramlett



Gath AR - REG

James Dahlem

Operator - 4


Gath AR - REG

Gary English

Operator - 3


Gath AR - REG

Scotty Mayfield



Gath AR - REG

Lane Owen



Gath AR - REG

Larry Patterson

Operator - 4


Gath AR - REG

Tim Reynolds

Operator - 4


Gath AR - REG

Johnie Roach



Gath AR - REG

Lisa Robison

Operator - 4


Gath AR - REG

Billy Ruston

Operator - 4


Gath AR - REG

Brent Sampley

Operator - 1


Gath AR - REG

Randy Warren



Gath AR - REG

Larry Williams



Gath AR - REG

BJ Willson

Operator - 4


Gath AR - REG



Data as of 12/31/2014

49

Dennis Deatherage


Operations


Reg

Kiley Durning

Welder 4


Reg

Boydie Farmer



Reg

Joshua Griffith



Reg

Richard Harty



Reg

Gary Howe



Reg

Robert Irvin



Reg

Geral James



Reg

Conway Jones



Reg

Bruce Kelly



Reg

Keith Masingale



Reg

Billy Mason



Reg

Aaron Metzger



Reg

Rick Nehus



Reg

Chris Patrick



Reg

Steve Reano

Welder 4


Reg

David Robison



Reg

Steven Spencer



Reg

Paul Timmerman


4


Reg

Van Tooley

Welder 4


Reg

William Torix



Reg

John Warren



Reg

Paul Young



Reg



Data as of 12/31/2014

38

Nathan Knell

Manager - Safety and

Training

8022 - SGLLC EHS&T

James Fitz

Coordinator - Technical

Training IV

8022 - SGLLC EHS&T

Rodney Forsythe

Coordinator - Safety IV

8022 - SGLLC EHS&T

Jim Marcoe


Training III

8022 - SGLLC EHS&T

Open Position


I

8022 - SGLLC EHS&T

John Rodgers

Coordinator - Safety IV

8022 - SGLLC EHS&T

Alex Simon

Coordinator - Environmental

II

8022 - SGLLC EHS&T

Amanda Swope

Coordinator - Environmental

IV

8022 - SGLLC EHS&T

Ann Tuffin

Administrator - Training II

8022 - SGLLC EHS&T

Joe Wilkes

Coordinator - Safety III

8022 - SGLLC EHS&T

Ray Wood


Training IV

8022 - SGLLC EHS&T



Data as of 12/31/2014

38

Michelle Moorman

Sr. Director - Engineering

and Technical Serv


Services

Charles Bayles

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

54

Steven Debban

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

55

Cliff Dick

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

56

Eric Fritz

Engineer V

8021 - SGLLC

Engineering

Landon Haack

Senior Manager - Pipeline

Safety

8057 - SGLLC Pipeline

Integrity

57

Christine Hrichak

Coordinator - CI Operations

III


Services

David Hughes

Manager - Right of Way

8023 - SGLLC Right of

Way

58

Garret Johnson


Safety

8058 - SGLLC AR/NE

Pipeline Integrity

59

Stacey Messiter

Project Manager -

Operations Systems

8021 - SGLLC

Engineering

60

Open Position

Manager – Environmental

Services


Services

Joe Sargent

Project Manager -

Operations

8021 - SGLLC

Engineering

David Updike

Manager - GIS

8053 - SGLLC Engineering

GIS

61

Tom Worley

Manager - Gas Control

and Measurement

8014 - SGLLC Gas

Control

62



Data as of 12/31/2014

53

Charles Bayles

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

Jamie Boyd

Project Manager -

Operations

8021 - SGLLC

Engineering

Clay Carpenter

Project Manager -

Operations


Way

Paul Knopp

Project Manager -

Operations

8021 - SGLLC

Engineering

James Koch

Engineer IV

8021 - SGLLC

Engineering

Open Position

Engineer I

8021 - SGLLC

Engineering

Randy Underwood

Engineer V

8021 - SGLLC

Engineering



Data as of 12/31/2014

53

Steven Debban

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

Brian Dimmitt

Project Manager -

Operations


Way

Garry Harms

Project Manager -

Operations

8021 - SGLLC

Engineering

Open Position

Engineer I

8021 - SGLLC

Engineering



Data as of 12/31/2014

53

Cliff Dick

Sr. Manager - Eng &

Project Management

8021 - SGLLC

Engineering

Andrew Fay

Engineer II

8021 - SGLLC

Engineering

Donald Green

Project Manager -

Operations

8021 - SGLLC

Engineering

Rick Mitzelfelt

Project Manager -

Operations

8021 - SGLLC

Engineering

Timothy Morgan

Project Manager -

Operations


Way

Open Position

Engineer I

8021 - SGLLC

Engineering

Open Position

Engineer I

8021 - SGLLC

Engineering



Data as of 12/31/2014

53

Landon Haack


Safety


Integrity

Jim Arehart

Specialist - DIMP


Integrity

Brett Debban

Analyst - Pipeline Integrity

I


Integrity

David Gay

Coordinator - Compliance

IV


Standards

Robert Goodrich


IV


Standards

Ed Holland

Coordinator - Pipeline

Integrity III


Integrity

Rod Howe


IV


Standards

Todd Schweizer


IV


Standards

Jim Shobe

Specialist - Corrosion


Integrity

Nikki Sims


Integrity III


Integrity



Data as of 12/31/2014

53

David Hughes

Manager - Right of Way


Way

Meagan Alford

Analyst - Right-of-Way I


Way

Tim Atwater

Agent - Right-of-Way IV


Way

Jody Craft

Analyst - Right-of-Way I


Way

Steve Hale

Agent - Right-of-Way III


Way

Joshua Jenkins



Way

Andy Riales



Way

Beth Trenary

Agent - Right-of-Way II


Way



Data as of 12/31/2014

53

Garret Johnson


Safety

8058 - SGLLC AR/NE

Pipeline Integrity

Curt Dachtler


Integrity III

8058 - SGLLC AR/NE

Pipeline Integrity

Tom Dorshorst


IV


Standards

Randy Drake


III


Standards

Ben Hancock


Integrity III

8058 - SGLLC AR/NE

Pipeline Integrity

Shaun Keeshan


I


Standards

Matt Mangin

Specialist - Corrosion

8058 - SGLLC AR/NE

Pipeline Integrity

Open Position


Integrity I

560 - SGA Pipeline Integrity

- Reg

Joshua Schmeits


IV


Standards

Preston Walker


III


Standards



Data as of 12/31/2014

53

Stacey Messiter

Project Manager -

Operations Systems

8021 - SGLLC

Engineering

Pamela Fritz

Assistant - Operations

Training

8021 - SGLLC

Engineering

May Yang


Training

8021 - SGLLC

Engineering



Data as of 12/31/2014

53

David Updike

Manager - GIS


GIS

Jeanetta Bachand

Specialist - GIS IV


GIS

Cindy Baim

Specialist - GIS III


GIS

Craig Dawson



GIS

Kevin Shivers

Supervisor - GIS


GIS

Bridgette Anderson



GIS

Charlie Croom



GIS

Rob Fernandez

Specialist - GIS II


GIS

Richard Heise

Specialist - GIS IV


GIS

Cindy Wardyn

Specialist - GIS IV


GIS



Data as of 12/31/2014

53

Tom Worley

Manager - Gas Control

and Measurement

8014 - SGLLC Gas

Control

Jon Beck

Supervisor - Gas Control

8014 - SGLLC Gas

Control

Kevin Hayslett

Specialist - Gas Control IV

8014 - SGLLC Gas

Control

Dane Hilgenfeld

Technician -

Communications II

8014 - SGLLC Gas

Control

Rick Jensen

Specialist - Gas Control I

8014 - SGLLC Gas

Control

Jim Rowe


8014 - SGLLC Gas

Control

Matthew Sigg


8014 - SGLLC Gas

Control

Danny Glisson

Supervisor - Meter Shop

8085 - SGLLC Meter Shop

Kevin Goodman

Specialist - Meter Repair 4


Mike McCoy



Dennis Steele



Roger Talley



Robert Teague



Casey White

Coordinator -

Measurement


David Norris

Supervisor - Gas Control

8014 - SGLLC Gas

Control

Randy Baker

Technician -

Communications IV

8014 - SGLLC Gas

Control

Mike Ewing


8014 - SGLLC Gas

Control

Matthew Hardy


8014 - SGLLC Gas

Control

Larry Moore


8014 - SGLLC Gas

Control

Jason Rigg

Supervisor - Measurement

8019 - SGLLC

Measurement

Steve Gage

Specialist - Measurement

Support IV

8019 - SGLLC

Measurement

Barbara Grebowich

Analyst - Measurement II

8019 - SGLLC

Measurement

Mary Beth Leal

Analyst - Measurement III

8019 - SGLLC

Measurement

Kasey Weathers

Specialist - Measurement

Support IV

8019 - SGLLC

Measurement

Jason Stout


8014 - SGLLC Gas

Control



Data as of 12/31/2014

38

Mitch Pebley

Senior Director -

Operations


SGD/RMNG

Peter Cooke

Manager - Division

Operations

0114 - SGD Montrose CO -

Reg

64

Ryan Echer

Manager - Division

Operations

0117 - SGD Glenwood

Springs CO - Reg

68

Dan Pickett

Manager - Division

Operations

0115 - SGD Frederick CO -

Reg

71

Kelly Spitz

Manager - Division

Operations

0214 - SGD Casper West

WY - Reg

74

Teal Swanson


Processes II


SGD/RMNG

Rod Wietzki

Manager - Division

Operations

0224 - SGD Lander WY -

Reg

78



Data as of 12/31/2014

63

Peter Cooke

Manager - Division

Operations


Reg

Tammy Bravo


I


Reg

Heidi Connor


I


Reg

Brad Doyle


0174 - RMNG South - Reg

Paul Ficklin

Coordinator - Field


Reg

Jim Gardner



Reg

Brien Gardner


Operations


Reg

65

Scott Hunter

Coordinator - Field


Reg

Lorenzo Jaramillo


Operations

0126 - SGD Pagosa

Springs CO - Reg

66

Jack Lund


4


Ross McDaniel


Controls 4


Joe Quinn


Operations


67

Don Raish


3


Reg

Ann Raish


II


Reg

Ron Vincent


4




Data as of 12/31/2014

64

Brien Gardner


Operations


Reg

Johnny Ancell



Reg

Monty Clark



Reg

Tim Connor



Reg

Timothy Davis



Reg

Shawn Ficklin



Reg

John Holzmeister



Reg

Shawn Hughes



Reg

Stuart Joseph



Casey Liles



Reg

Deuane Myrick



Reg

Ryan Pierce



Reg

Susan Sorich



Reg

Travis Toombs



Reg

Joe Trainor



Reg

Josh Walton



Reg

Danny Wesseling



Reg



Data as of 12/31/2014

64

Lorenzo Jaramillo


Operations

0126 - SGD Pagosa

Springs CO - Reg

Gabe Campuzano


0126 - SGD Pagosa

Springs CO - Reg

Baltazar Gallegos

Welder 4

0126 - SGD Pagosa

Springs CO - Reg

Manuel Lopez


0126 - SGD Pagosa

Springs CO - Reg

Lee Roy Lucero


0126 - SGD Pagosa

Springs CO - Reg

Open Position


126 - SGD Pagosa Springs

CO - Reg

Anthony Rivera


0126 - SGD Pagosa

Springs CO - Reg

Joshua Severs


0126 - SGD Pagosa

Springs CO - Reg



Data as of 12/31/2014

64

Joe Quinn


Operations


Greg Brown



Reg

William Burwell



Reg

Robert Esser



Reg

Jim Gleason



Reg

Joseph Hentze



Tom Hoerr



Reg

Bill McCollough



Reg

Don Miller

Welder 4


Reg

Levi Monger

Mechanic 4


Ken Paisley



Danny Raff



Kevin Teal



Reg

Ty Terry



Reg

Steve Wilks



Reg

Gwendolyn Williams



Reg



Data as of 12/31/2014

63

Ryan Echer

Manager - Division

Operations

0117 - SGD Glenwood

Springs CO - Reg

Kristin Aragon


II

0117 - SGD Glenwood

Springs CO - Reg

Gerry Coe

Meter Reader 4

0117 - SGD Glenwood

Springs CO - Reg

Raff Duarte-Pacheco


2

0171 - RMNG North - Reg

Todd Ellsworth


Operations

0117 - SGD Glenwood

Springs CO - Reg

69

Jay Fowler


Operations


70

Jerry Hoffmeister



Adrian Jones



Andy Keller


4


Ruth Klock


II

0117 - SGD Glenwood

Springs CO - Reg

Open Position


117 - SGD Glenwood

Springs CO - Reg

Kacee Rogers


Controls 2


Al Westerman


4

0117 - SGD Glenwood

Springs CO - Reg

Carla Westerman

Coordinator - Field

0117 - SGD Glenwood

Springs CO - Reg



Data as of 12/31/2014

68

Todd Ellsworth


Operations

0117 - SGD Glenwood

Springs CO - Reg

Gary Barker


0117 - SGD Glenwood

Springs CO - Reg

Ryan Beringer


0117 - SGD Glenwood

Springs CO - Reg

Kyle Bristol


0117 - SGD Glenwood

Springs CO - Reg

Christopher Clausen


0117 - SGD Glenwood

Springs CO - Reg

Jason Cox


0117 - SGD Glenwood

Springs CO - Reg

Mike Fochesato


0117 - SGD Glenwood

Springs CO - Reg

Alisa Foreman


0117 - SGD Glenwood

Springs CO - Reg

Bill Holland


0117 - SGD Glenwood

Springs CO - Reg

Robert Jay


0117 - SGD Glenwood

Springs CO - Reg

Patrick Keefe


0117 - SGD Glenwood

Springs CO - Reg

James Klatte


0117 - SGD Glenwood

Springs CO - Reg

Matt Raper


0117 - SGD Glenwood

Springs CO - Reg

Roc Rockey


0117 - SGD Glenwood

Springs CO - Reg

Tedder Tilley

Welder 4

0117 - SGD Glenwood

Springs CO - Reg

Bill Trombley


0117 - SGD Glenwood

Springs CO - Reg

Jeremy Vasquez


0117 - SGD Glenwood

Springs CO - Reg



Data as of 12/31/2014

68

Jay Fowler


Operations


Philip Bowen



Will Burrow


0117 - SGD Glenwood

Springs CO - Reg

Daniel Dillow

Operator - 4


Bert Goemmel



Tom Larsen


0117 - SGD Glenwood

Springs CO - Reg

Greg Lundberg



Erik Mcgillivray


0117 - SGD Glenwood

Springs CO - Reg

Israel Munoz


0117 - SGD Glenwood

Springs CO - Reg

Scott Wakefield


0117 - SGD Glenwood

Springs CO - Reg

Roy Watkins



Jim Welker





Data as of 12/31/2014

63

Dan Pickett

Manager - Division

Operations


Reg

Rose Dreith


II


Reg

Neil Fisher


4

0125 - SGD La Junta CO -

Reg

Adela Licano


I


Reg

Matthew Little


Operations


Reg

72

Open Position



Reg

Ron Stine


4


Reg

Michael Stokes



Reg

Joe Valdez


Operations


Reg

73

Paul Weinberg

Coordinator - Field


Reg



Data as of 12/31/2014

71

Matthew Little


Operations


Reg

Dominic Ayala



Reg

Joshua Bergquist



Reg

Michael Farrand



Reg

Austin Halligan

Specialist - Service 1

CWA

0124 - SGD Sidney CO -

Reg

Dane Hunter



Reg

Stacy Imhof


CWA


Reg

Mark Legler



Reg

Pete Markle


CWA


Reg

Larry Neugebauer


CWA


Reg

Everitt Pettit



Reg

David Pierson



Reg

Dustan Ricker


CWA


Reg

Elmer Smith


CWA


Reg

Daniel Southards


CWA


Reg

Jimmy Wesseling



Reg

Andrew Wetzbarger

Welder 1


Reg

Art Wright


CWA


Reg



Data as of 12/31/2014

71

Joe Valdez


Operations


Reg

Calvin Critchfield



Reg

Ryan Kurtz

Welder 4


Reg

Wade Kurtz



Reg

Bob Martin

Welder 4


Reg

Johnny Nettik



Reg

Open Position



Reg

Roy Smith



Reg

Jerry Smith



Reg

Chad Smith



Reg



Data as of 12/31/2014

63

Kelly Spitz

Manager - Division

Operations


WY - Reg

Joe Bradley


4 CWA

0231 - SGD Trans, Stor &

Gath WY- Reg

Martin Embry


2 CWA


WY - Reg

Jesse Henderson


Operations


WY - Reg

75

Jeremy Hildebrand



Gath WY- Reg

Peggy Lenhart


II


Gath WY- Reg

Sarah Mullins


I

0216 - SGD Gillette WY -

Reg

Open Position


CWA

214 - SGD Casper West WY

- Reg

Open Position


CWA


- Reg

Open Position

Coordinator - Field


- Reg

Kacy Reishus


I


WY - Reg

Marty Roessing


Operations


Gath WY- Reg

76

Bob Salverson

Coordinator - Field


Reg

Craig Schroeder

Coordinator - Field


WY - Reg

Rachel Sheets


II


WY - Reg

Edgar Thompson


Operations


Reg

77

Doug Want


Controls 4


Gath WY- Reg

Scott Wilson

Coordinator - Field


Reg



Data as of 12/31/2014

74

Jesse Henderson


Operations


WY - Reg

Lupe Alcaraz


CWA


WY - Reg

Walter Berens


CWA


WY - Reg

Jeremy Blom

Specialist - Maintenance

5 CWA


WY - Reg

Jeffrey Boland


CWA


WY - Reg

Clinton Bomar


5 CWA


WY - Reg

Brian Brunette


4 CWA


WY - Reg

Dennis Day


CWA


WY - Reg

Randy Fisher


5 CWA


WY - Reg

Adam Foster


CWA


WY - Reg

Gary Jeffers


CWA


WY - Reg

Craig Kirby


CWA


WY - Reg

Robbie Klinetobe


CWA


WY - Reg

Jason Long


CWA


WY - Reg

Lori Neibauer


3 CWA


WY - Reg

Cody Serres

Welder 3 - CWA


WY - Reg

Roberta Spaulding

Meter Reader 4 - CWA


WY - Reg

Matthew Thron


4 CWA


WY - Reg

Tanner Tipsword

Welder 1 - CWA


WY - Reg

Daniel Wester


CWA


WY - Reg

Matt Wood


CWA


WY - Reg



Data as of 12/31/2014

74

Marty Roessing


Operations


Gath WY- Reg

Chris Alexander


CWA

0223 - SGD Scottsbluff WY

- Reg

Stan Buller


CWA


- Reg

Bob Lange


CWA


Gath WY- Reg

Dan Lukowiak


CWA


Gath WY- Reg

John Martinelli


CWA


WY - Reg

Travis Mays


CWA


Gath WY- Reg

Jim Meyer


CWA


- Reg

Ty Molzahn


CWA


- Reg

Rick Mortimore


CWA


- Reg

Ronnie Nobles


CWA


Gath WY- Reg

Raymond Oliverius


CWA


WY - Reg

Shawn Pitman


CWA


WY - Reg

Brent Powell


CWA


- Reg

Michael Roth


CWA


- Reg

Joshua Scott


CWA


Gath WY- Reg

Charles Sharp


CWA


WY - Reg

Ross Thornock

Mechanic 4 - CWA


Gath WY- Reg

Chris Unger


CWA


Gath WY- Reg



Data as of 12/31/2014

74

Edgar Thompson


Operations


Reg

Jesse Bell


CWA


Reg

Jay Benson


CWA


Reg

Travis Blaser


CWA


Reg

Damon Cain


4 CWA


Reg

James Curren


CWA


Reg

Jared Gagliano


CWA


Reg

Matthew Kennedy


CWA


Reg

Brian Knutson


CWA


Reg

Donny Munger


CWA


Reg

Open Position

Welder 1 - CWA


Reg

Open Position


CWA


Reg

Open Position


CWA


Reg

Open Position


1 CWA


Reg

Kris Puckett


CWA


Reg

Dennis Rehder


CWA


Reg

Mike Warner


CWA


Reg

Scott Yelland


CWA


Reg



Data as of 12/31/2014

63

Rod Wietzki

Manager - Division

Operations


Reg

Paul Avery



Gath WY- Reg

Kimberlee Dickinson


I


Reg

Kreg Gerken

Coordinator - Field


Reg

Steve Henry


4 CWA


Gath WY- Reg

Ryan Hilyard


CWA


Reg

Melanie Moersen


II

0215 - SGD Frederick WY -

Reg

Keith Oler


2 CWA


Reg

Dave Oler


3 CWA


Gath WY- Reg

Don Porter

Coordinator - Field


Reg

Open Position


1 CWA


Reg

Open Position


CWA


Reg

Open Position


CWA


Reg

Open Position


1 CWA


Reg

Mark Schatza


Operations


Reg

79

Rodney Weinman


Operations


Reg

80



Data as of 12/31/2014

78

Mark Schatza


Operations


Reg

Brian Caelwaerts


CWA


Reg

Dennis Gustin


5 CWA


Reg

Josh Hedden


CWA


Reg

Greg Linfoot


CWA


Reg

Kent Parker

Welder 4 - CWA


Reg

Korey Stepanek


CWA


Reg

Scott Walters


CWA


Reg



Data as of 12/31/2014

78

Rodney Weinman


Operations


Reg

Michael Anderson

Welder 4 - CWA


Reg

Ryan Bennett


CWA


Reg

Justin Boschee


CWA


Reg

Frank Bristol


CWA


Reg

Adam Hinz


CWA


Reg

Mark Kostovny


CWA


Reg

Johnny Kuhn


5 CWA


Reg

David Langdon


CWA


Reg

Leann Langenderfer


CWA


Reg

Victor Martinez


CWA


Reg

Jason Parks


CWA


Reg

Robert Rector


CWA


Reg

Brent Rhodine


CWA


Reg

Tina Shinkle



Reg

Bryan Yeik

Welder 4 - CWA


Reg

Dave Zimmerman


1 CWA


Reg



Data as of 12/31/2014

38

Jason Pickett

Senior Director -

Operations


Distribution

Scott Borders

Manager - Division

Operations

0323 - SGD Scottsbluff NE

- Reg

82

Ron Carey

Manager - Division

Operations

0318 - SGD Holdrege NE -

Reg

85

Doug Douglas

Manager - Division

Operations

0333 - SGD Sutton NE -

Reg

88

Justin Gould

Manager - Division

Operations

0313 - SGD Albion NE -

Reg

89

Megan Lappe


Processes II


Distribution

Brett Rooks

Manager - Division

Operations

0319 - SGD Kearney NE -

Reg

90

Al Wilkinson

Manager - Division

Operations

0324 - SGD Sidney NE -

Reg



Data as of 12/31/2014

81

Scott Borders

Manager - Division

Operations


- Reg

Adam Bolek


2 CWA

0314 - SGD Alliance NE -

Reg

Michael Brown

Coordinator - Field


Reg

Todd Deaver


Operations


- Reg

83

Laurie Hauser

Representative - Inside

Sales


- Reg

Sandra Heil


II


- Reg

Teresa Nienhueser


I


Reg

Dave Petersen



Reg

Open Position


1 CWA

323 - SGD Scottsbluff NE -

Reg

Bo Secrest


Operations


Reg

84

Ellen Spies



Reg

Christina Trout


I


Reg



Data as of 12/31/2014

82

Todd Deaver


Operations


- Reg

Randy Baum


CWA


- Reg

Korey Brill


CWA


- Reg

Chris Britthouer

Welder 1 - CWA


- Reg

Jeff Dunn


CWA


- Reg

Dan Emrick


CWA


- Reg

Larry Fricke

Welder 4 - CWA


Reg

Jeff Hammond


4 CWA


Reg

Andrew Hecht

Coordinator - Field


- Reg

Jordan Hulbert


CWA


- Reg

Brad Koeppen


5 CWA


- Reg

Michael Lang


CWA


- Reg

Curtis Magelky


CWA


- Reg

Rodney Randall


CWA


- Reg

Mike Salazar


CWA


- Reg

Chris Saucedo


CWA


- Reg

Grant Severson


CWA


- Reg

Ryan Steele


CWA


- Reg

Tee Wills

Welder 4 - CWA


- Reg

Bill Wills


4 CWA


- Reg

Rollie Young

Welder 4 - CWA


- Reg



Data as of 12/31/2014

82

Bo Secrest


Operations


Reg

Brandon Addleman


CWA


Reg

Larry Bloomfield


CWA


Reg

Frank Calise II


CWA


Reg

Ken Costello


CWA


Reg

Toby Cotant


CWA


Reg

John Dahlberg


CWA


Reg

Clint Golden


CWA


Reg

Brant Hajek


CWA


Reg

Cory Harwood


CWA


Reg

Mark Hofmann


CWA


Reg

Tom Holmes


CWA


Reg

Seth Hulquist


CWA


Reg

Michael Krajewski


CWA


Reg

Fred Lanckriet


CWA


Reg

Randy Mathis


CWA


Reg

John Pankowski


CWA


Reg

Lynn Pavelka


CWA


Reg

Lonnie Simmonds


CWA


Reg

Les West


CWA


Reg

Rod Wright


CWA


Reg



Data as of 12/31/2014

81

Ron Carey

Manager - Division

Operations


Reg

Zac Baker

Welder 4 - CWA


Reg

Bruce Canning


3 CWA

0329 - SGD McCook NE -

Reg

Blake Ehmen

Welder 1 - CWA


Reg

Bert Flores


II


Reg

Leo Gonzalez



Reg

Andy Griess

Welder 1 - CWA


Reg

Steve Haag


Operations


Reg

86

Jonathan Harris


4 CWA


Reg

Dale Herrington



Reg

Cindy Lawson


I


Reg

Brandon Malleck


Operations


Reg

87

Open Position


CWA


Reg

Richard Potts

Coordinator - Field


Reg

Wes Rademaker


5 CWA


Reg

Russell Tripp


2 CWA


Reg



Data as of 12/31/2014

85

Steve Haag


Operations


Reg

Michael Barnes


CWA


Reg

Brandon Brott


CWA


Reg

Dan Chambers


CWA


Reg

Lucas Gonzales


CWA


Reg

Steve Guernsey


CWA


Reg

James Howerter


CWA


Reg

Tyson Karr


CWA


Reg

Craig Loeffler


CWA


Reg

Dan Markussen


CWA


Reg

Jason Michaelis


CWA


Reg

Brian Schilz


CWA


Reg

Dell Simmerman


CWA


Reg

Bart Spracklen


CWA


Reg

Stewart Weiss


CWA


Reg



Data as of 12/31/2014

85

Brandon Malleck


Operations


Reg

Michael Abrams


CWA


Reg

Al Copper


CWA


Reg

Doug Cunningham


CWA


Reg

Chad Cunningham


CWA


Reg

Tim Gabriel


CWA


Reg

Kurt Gerken


CWA


Reg

Jesse Guerra


CWA


Reg

Mark High


CWA


Reg

Travis Hunter


CWA


Reg

Randy Jacob


CWA


Reg

Michael Maguire


CWA


Reg

Steve Rath


CWA


Reg

Michael Schumacher


CWA


Reg

Eppie Sisneros


CWA


Reg

Michael Sisson


CWA


Reg

Brian Sisson


CWA


Reg

Shane Stabenow


CWA


Reg



Data as of 12/31/2014

81

Doug Douglas

Manager - Division

Operations


Reg

Tony Anderson


CWA


Reg

J. P. Black


CWA


Reg

Marvin Brummer

Coordinator - Field


Reg

Dennis Carlstrom


CWA


Reg

Tom Chrisman


CWA


Reg

Bobby Eggers


CWA


Reg

Michael Follmer


CWA


Reg

John Garman



Reg

Cheryl Gustafson


II


Reg

Paul Hagel


CWA


Reg

Jeffrey Hohnholt


CWA


Reg

Brad Jarchow


CWA


Reg

Jeff Keeler

Welder 4 - CWA


Reg

Brett Lahndorf


CWA


Reg

Matt Lambie


3 CWA


Reg

Cody London


CWA


Reg

Blake McDowell


CWA


Reg

Craig Nelson


4 CWA


Reg

Tracy Nicolaus


CWA


Reg

Alan Paulsen


CWA


Reg

Open Position


Operations


Reg

Eric Reinsch


CWA


Reg

Steve Rempe


CWA


Reg

Nick Schaefer


CWA


Reg

Eric Schmer



Reg

Jerry Schmitt


CWA


Reg

Brent Strong


CWA


Reg



Data as of 12/31/2014

81

Justin Gould

Manager - Division

Operations


Reg

Jim Eastman

Coordinator - Field


Reg

James Getzfred


5 CWA


Reg

Chavaun Hudiburgh


II


Reg

Mike Kuta


4 CWA


Reg

Jeffrey Miller


CWA


Reg

Mark Plagmann

Welder 4 - CWA


Reg

Open Position


1 CWA


Reg

Pete Sallach



Reg

Danny Willets


Operations


Reg

Michael Chelle


CWA


Reg

Stephen Decamp


CWA


Reg

Jeff Gubbels


CWA


Reg

Bryan Hohnholt


CWA


Reg

Shannon Hopkins


CWA


Reg

Scott Johnson


CWA


Reg

Jacob Johnson


CWA


Reg

Michael Jueden


CWA


Reg

Kevin Kruse


CWA


Reg

James Lauer


CWA


Reg

Wyatt McGhee


CWA


Reg

Jerry Osborne


CWA


Reg

Zachary Porter


CWA


Reg

Scott Rasmussen


CWA


Reg

Pat Ross


CWA


Reg

Richard Schack


CWA


Reg

Daren Seip


CWA


Reg

Lonnie Smith


CWA


Reg

Steve Von Bonn


CWA


Reg



Data as of 12/31/2014

81

Brett Rooks

Manager - Division

Operations


Reg

Laurie Cook


III


Reg

Brett Ellingson



Reg

Derek Hatesohl

Welder 2 - CWA


Reg

Dustin Martin


2 CWA


Reg

Cooper McBride



Reg

Open Position


Operations


Reg

Open Position


CWA


Reg

Michael Robbins


1 CWA


Reg

David Young


Operations


Reg

91



Data as of 12/31/2014

90

David Young


Operations


Reg

Chris Avery


CWA


Reg

Gale Boettcher


CWA


Reg

Thomas Brown


CWA


Reg

Craig Brumbaugh


CWA


Reg

Wade Bundy


CWA


Reg

Marshall Flesner


CWA


Reg

Aaron Furrey


CWA


Reg

Charles Green


CWA


Reg

Dean Jonak


CWA


Reg

Samuel Krolikowski


CWA


Reg

Todd Linke


CWA


Reg

Bryce Luth


CWA


Reg

David McCartney


CWA


Reg

Mark Merrill


CWA


Reg

Brent Ratzlaff


CWA


Reg

Mark Ross


CWA


Reg

Chad Schall


CWA


Reg

Timothy Schall


CWA


Reg

Martin Shafer


CWA


Reg

Corey Snell


CWA


Reg

Kent Tobler

Coordinator - Field


Reg

Andy Wood


CWA


Reg

James Wright


CWA


Reg



Data as of 12/31/2014

1

Marsha Williams

VP - Human Resources

8002 - SGLLC Human

Resources

Scott Brown

Manager - Human

Resources

8002 - SGLLC Human

Resources

Bailey Fravel

Specialist - Human

Resources I

8002 - SGLLC Human

Resources

Jody Koroneos

Manager -

Comp/Benefits/HRIS

8002 - SGLLC Human

Resources

Mary Morgan

Analyst - Benefits IV

8002 - SGLLC Human

Resources

Valerie Whiddon

Specialist - Payroll IV

8002 - SGLLC Human

Resources

Barb Leon

Manager - Learning and

Development

8002 - SGLLC Human

Resources

Open Position

Specialist - Training I

8002 - SGLLC Human

Resources

Laura Shively

Specialist - Training I

8002 - SGLLC Human

Resources

Open Position

Manager - Talent

Acquisition

8002 - SGLLC Human

Resources

Amiee York

Manager - Human

Resources

8002 - SGLLC Human

Resources

Open Position

Generalist - Human

Resources II

8002 - SGLLC Human

Resources


Docket No. 15-011-USCHEDULE E-11.1

SOURCEGAS ARKANSAS INC.ARKANSAS JURISDICTIONAL

BILLING DETERMINANTS AND REVENUES AT PRESENT RATES -- TEST YEAR

Line Projected Projected ProjectedNo. Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Jan-15 Feb-15 Mar-15 Total

1 RESIDENTIAL2

3 (R-1) Residential4 Customer Bills 141,692 140,748 140,164 139,714 139,312 139,662 140,037 141,385 143,192 142,446 142,897 143,120 1,694,3695 Demand 6 Usage 8,584,619 3,752,690 2,260,244 1,750,058 1,745,022 1,749,406 3,488,017 8,359,298 14,123,675 17,677,484 16,683,056 13,233,615 93,407,1847 Usage Per Customer 60.6 26.7 16.1 12.5 12.5 12.5 24.9 59.1 98.6 124.1 116.7 92.5 55.1

8

9 Per Book Base Rate Revenues $3,463,784.47 $2,356,840.00 $1,882,351.66 $1,925,679.14 $1,950,047.68 $1,939,653.63 $2,070,313.56 $3,532,544.37 $5,569,268.87 $24,690,483.3810 Per Book Fuel Rider Revenues $4,819,043.20 $2,337,988.51 $1,283,564.50 $961,186.04 $918,102.23 $890,965.07 $1,114,874.99 $3,875,381.94 $7,584,387.43 $23,785,493.9111 Per Book Other Rider Revenues ($576,484.53) ($370,169.84) $23,712.14 $4,439.98 $10.77 $185,442.31 $264,379.43 ($488,589.32) ($488,450.40) ($1,445,709.46)12 TOTAL Per Book Retail Sales Revenue $7,706,343.14 $4,324,658.67 $3,189,628.30 $2,891,305.16 $2,868,160.68 $3,016,061.01 $3,449,567.98 $6,919,336.99 $12,665,205.90 $0.00 $0.00 $0.00 $47,030,267.83

13

14 (R-1 NGV) Natural Gas Vehicles - R115 Customer Bills 2 2 1 1 1 1 1 1 1 1 1 1 1416 Demand 17 Usage 85 89 57 0 81 146 199 189 144 120 7 26 1,14318 Usage Per Customer 42.5 44.5 57.0 0.0 81.0 146.0 199.0 189.0 144.0 120.0 7.0 26.0 81.6

1920 Per Book Base Rate Revenues $37.94 $36.66 $22.24 $9.40 $34.12 $53.32 $68.97 $66.02 $52.73 $381.4021 Per Book Fuel Rider Revenues $43.29 $45.33 $29.03 $0.00 $41.25 $74.36 $101.35 $102.93 $78.42 $515.9622 Per Book Other Rider Revenues $0.80 $0.84 $0.54 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.1823 TOTAL Per Book Retail Sales Revenue $82.03 $82.83 $51.81 $9.40 $75.37 $127.68 $170.32 $168.95 $131.15 $0.00 $0.00 $0.00 $899.54

24

25 TOTAL RESIDENTIAL26 Customer Bills 141,694 140,750 140,165 139,715 139,313 139,663 140,038 141,386 143,193 142,447 142,898 143,121 1,694,38327 Demand 28 Usage 8,584,704 3,752,779 2,260,301 1,750,058 1,745,103 1,749,552 3,488,216 8,359,487 14,123,819 17,677,604 16,683,063 13,233,641 93,408,32729 Usage Per Customer 60.6 26.7 16.1 12.5 12.5 12.5 24.9 59.1 98.6 124.1 116.7 92.5 55.1

30

31 Per Book Base Rate Revenues $3,463,822.41 $2,356,876.66 $1,882,373.90 $1,925,688.54 $1,950,081.80 $1,939,706.95 $2,070,382.53 $3,532,610.39 $5,569,321.60 $0.00 $0.00 $0.00 $24,690,864.7832 Per Book Fuel Rider Revenues $4,819,086.49 $2,338,033.84 $1,283,593.53 $961,186.04 $918,143.48 $891,039.43 $1,114,976.34 $3,875,484.87 $7,584,465.85 $0.00 $0.00 $0.00 $23,786,009.8733 Per Book Other Rider Revenues ($576,483.73) ($370,169.00) $23,712.68 $4,439.98 $10.77 $185,442.31 $264,379.43 ($488,589.32) ($488,450.40) $0.00 $0.00 $0.00 ($1,445,707.28)34 TOTAL Per Book Retail Sales Revenue $7,706,425.17 $4,324,741.50 $3,189,680.11 $2,891,314.56 $2,868,236.05 $3,016,188.69 $3,449,738.30 $6,919,505.94 $12,665,337.05 $0.00 $0.00 $0.00 $47,031,167.37

3536

37

38 NON-RESDIENTIAL 39 40 (B-1) Business 1 Sales41 Customer Bills 16,263 16,075 15,929 15,912 15,829 15,818 15,826 15,956 16,086 16,331 16,306 16,396 192,72742 Demand 43 Usage 2,466,896 1,043,472 708,013 602,841 599,696 617,694 987,461 2,394,575 3,933,159 4,987,828 4,693,530 3,766,063 26,801,22844 Usage Per Customer 151.7 64.9 44.4 37.9 37.9 39.1 62.4 150.1 244.5 305.4 287.8 229.7 139.1

45

46 Per Book Base Rate Revenues $828,687.44 $519,922.29 $417,206.63 $448,390.16 $466,082.66 $466,124.92 $501,833.06 $867,526.37 $1,413,026.79 $5,928,800.3247 Per Book Fuel Rider Revenues $1,312,702.29 $603,252.07 $368,740.68 $295,772.00 $302,250.78 $302,260.10 $366,189.48 $1,072,156.41 $2,081,778.61 $6,705,102.4248 Per Book Other Rider Revenues ($145,060.83) ($81,397.50) $5,773.57 $1,040.91 $1.55 $65,428.53 $63,741.97 ($147,573.51) ($131,319.08) ($369,364.39)49 TOTAL Per Book Retail Sales Revenue $1,996,328.90 $1,041,776.86 $791,720.88 $745,203.07 $768,334.99 $833,813.55 $931,764.51 $1,792,109.27 $3,363,486.32 $0.00 $0.00 $0.00 $12,264,538.35

50

51 (B-1 A/C) Business 1 -- A/C Sales52 Customer Bills 1 1 1 0 0 0 0 0 0 0 0 0 353 Demand 54 Usage 64 23 1 0 0 0 0 0 0 0 0 0 8855 Usage Per Customer 64 23 1 N/A N/A N/A N/A N/A N/A N/A N/A N/A 29.3

56

57 Per Book Base Rate Revenues $30.25 $21.31 $16.52 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $68.0858 Per Book Fuel Rider Revenues $32.59 $11.71 $0.51 $44.8159 Per Book Other Rider Revenues ($4.61) $0.18 $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ($4.42)60 TOTAL Per Book Retail Sales Revenue $58.23 $33.20 $17.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $108.47

61

62 (B-1 NGV) Natural Gas Vehicles -B1 Sales63 Customer Bills 0 0 0 0 0 0 1 1 1 1 1 1 664 Demand 65 Usage 0 0 0 0 0 0 0 0 0 0 0 0 066 Usage Per Customer N/A N/A N/A N/A N/A N/A 0 0 0 0 0 0 0

6768 Per Book Base Rate Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $18.51 $18.51 $18.51 $55.5369 Per Book Fuel Rider Revenues $0.00 $0.0070 Per Book Other Rider Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.0071 TOTAL Per Book Retail Sales Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $18.51 $18.51 $18.51 $0.00 $0.00 $0.00 $55.53

Page 1 of 5






72

73 (B-1 NGT) -- Business 1 Transp74 Customer Bills 6 6 6 6 8 9 11 11 11 6 6 6 9275 Demand 76 Usage 910 390 267 227 303 341 678 1,647 2,689 1,833 1,727 1,378 12,39077 Usage Per Customer 151.7 65.0 44.5 37.8 37.9 37.9 61.6 149.7 244.5 305.5 287.8 229.7 134.7

78

79 Per Book Base Rate Revenues $2,363.86 $982.03 $467.67 $352.16 $726.34 $1,585.21 $1,588.88 $3,991.04 $10,827.41 $22,884.6080 Per Book Fuel Rider Revenues $0.0081 Per Book Other Rider Revenues ($35.55) $23.14 $5.02 $0.80 $0.00 $7.88 $62.19 $0.00 ($248.29) ($184.81)82 TOTAL Per Book Retail Sales Revenue $2,328.31 $1,005.17 $472.69 $352.96 $726.34 $1,593.09 $1,651.07 $3,991.04 $10,579.12 $0.00 $0.00 $0.00 $22,699.79

8384 TOTAL BUSINESS 185 Customer Bills 16,270 16,082 15,936 15,918 15,837 15,827 15,838 15,968 16,098 16,338 16,313 16,403 192,82886 Demand 87 Usage 2,467,870 1,043,885 708,281 603,068 599,999 618,035 988,139 2,396,222 3,935,848 4,989,661 4,695,257 3,767,440 26,813,70588 Usage Per Customer 151.7 64.9 44.4 37.9 37.9 39.0 62.4 150.1 244.5 305.4 287.8 229.7 139.1

89

90 Per Book Base Rate Revenues $831,081.55 $520,925.63 $417,690.82 $448,742.32 $466,809.00 $467,710.13 $503,440.45 $871,535.92 $1,423,872.71 $0.00 $0.00 $0.00 $5,951,808.5391 Per Book Fuel Rider Revenues $1,312,734.88 $603,263.78 $368,741.19 $295,772.00 $302,250.78 $302,260.10 $366,189.48 $1,072,156.41 $2,081,778.61 $0.00 $0.00 $0.00 $6,705,147.2392 Per Book Other Rider Revenues ($145,100.99) ($81,374.18) $5,778.60 $1,041.71 $1.55 $65,436.41 $63,804.16 ($147,573.51) ($131,567.37) $0.00 $0.00 $0.00 ($369,553.62)93 TOTAL Per Book Retail Sales Revenue $1,998,715.44 $1,042,815.23 $792,210.61 $745,556.03 $769,061.33 $835,406.64 $933,434.09 $1,796,118.82 $3,374,083.95 $0.00 $0.00 $0.00 $12,287,402.14

94

9596

97 (B-2) Business 2 Sales98 Customer Bills 1,153 1,142 1,148 1,155 1,133 1,151 1,150 1,116 1,351 1,125 1,091 1,131 13,84699 Demand

100 Usage 2,026,208 1,373,876 823,124 663,535 650,789 674,088 1,342,638 1,980,214 3,730,029 3,778,326 3,459,631 2,902,869 23,405,327101 Usage Per Customer 1,757.3 1,203.0 717.0 574.5 574.4 585.7 1,167.5 1,774.4 2,760.9 3,358.5 3,171.1 2,566.6 1,690.4

102

103 Per Book Base Rate Revenues $478,225.02 $329,815.32 $225,317.50 $269,839.27 $276,927.22 $284,214.05 $347,006.74 $571,462.93 $964,428.52 $3,747,236.57104 Per Book Fuel Rider Revenues $1,107,267.01 $708,161.12 $423,662.15 $376,827.55 $358,164.83 $364,632.89 $493,479.41 $1,011,340.07 $1,801,808.79 $6,645,343.82105 Per Book Other Rider Revenues ($96,592.58) ($52,651.94) $4,443.61 $938.53 ($100.30) $35,921.84 $47,717.74 ($88,143.61) ($101,805.39) ($250,272.10)106 TOTAL Per Book Retail Sales Revenue $1,488,899.45 $985,324.50 $653,423.26 $647,605.35 $634,991.75 $684,768.78 $888,203.89 $1,494,659.39 $2,664,431.92 $0.00 $0.00 $0.00 $10,142,308.29

107108 (B-2 NGT) -- Business 2 Transp109 Customer Bills 28 28 28 28 29 29 30 30 30 28 28 28 344110 Demand 111 Usage 49,626 33,979 20,252 16,226 16,806 16,806 33,862 52,524 82,319 94,753 89,580 72,489 579,222112 Usage Per Customer 1,772.4 1,213.5 723.3 579.5 579.5 579.5 1,128.7 1,750.8 2,744.0 3,384.0 3,199.3 2,588.9 1,683.8

113

114 Per Book Base Rate Revenues $23,814.77 $11,127.95 $6,864.46 $4,618.88 $7,790.03 $7,689.00 $8,127.40 $12,810.28 $34,679.01 $117,521.78115 Per Book Fuel Rider Revenues $0.00116 Per Book Other Rider Revenues ($3,728.75) $210.38 $117.69 $52.32 $0.00 $0.00 ($877.50) $0.00 ($5,810.17) ($10,036.03)117 TOTAL Per Book Retail Sales Revenue $20,086.02 $11,338.33 $6,982.15 $4,671.20 $7,790.03 $7,689.00 $7,249.90 $12,810.28 $28,868.84 $0.00 $0.00 $0.00 $107,485.75

118

119 (B-2 A/C NGT) -- Business 2 Transp -- A/C120 Customer Bills 0121 Demand 122 Usage 0123 Usage Per Customer N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

124

125 Per Book Base Rate Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00126 Per Book Fuel Rider Revenues $0.00127 Per Book Other Rider Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00128 TOTAL Per Book Retail Sales Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

129

130 (B-2 NGV) Natural Gas Vehicles -B2 Sales131 Customer Bills 1 1 1 1 1 1 0 0 0 0 0 0 6132 Demand 133 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0134 Usage Per Customer 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0

135136 Per Book Base Rate Revenues $62.00 $62.00 $62.00 $62.00 $85.86 $85.86 $0.00 $0.00 $0.00 $419.72137 Per Book Fuel Rider Revenues $0.00138 Per Book Other Rider Revenues $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00139 TOTAL Per Book Retail Sales Revenue $62.00 $62.00 $62.00 $62.00 $85.86 $85.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $419.72

140

141 TOTAL BUSINESS 2142 Customer Bills 1,182 1,171 1,177 1,184 1,163 1,181 1,180 1,146 1,381 1,153 1,119 1,159 14,196143 Demand 144 Usage 2,075,834 1,407,855 843,376 679,761 667,595 690,894 1,376,500 2,032,738 3,812,348 3,873,079 3,549,211 2,975,358 23,984,549145 Usage Per Customer 1,756.2 1,202.3 716.5 574.1 574.0 585.0 1,166.5 1,773.8 2,760.6 3,359.1 3,171.8 2,567.2 1,689.5

146

147 Per Book Base Rate Revenues $502,101.79 $341,005.27 $232,243.96 $274,520.15 $284,803.11 $291,988.91 $355,134.14 $584,273.21 $999,107.53 $0.00 $0.00 $0.00 $3,865,178.07148 Per Book Fuel Rider Revenues $1,107,267.01 $708,161.12 $423,662.15 $376,827.55 $358,164.83 $364,632.89 $493,479.41 $1,011,340.07 $1,801,808.79 $0.00 $0.00 $0.00 $6,645,343.82149 Per Book Other Rider Revenues ($100,321.33) ($52,441.56) $4,561.30 $990.85 ($100.30) $35,921.84 $46,840.24 ($88,143.61) ($107,615.56) $0.00 $0.00 $0.00 ($260,308.13)150 TOTAL Per Book Retail Sales Revenue $1,509,047.47 $996,724.83 $660,467.41 $652,338.55 $642,867.64 $692,543.64 $895,453.79 $1,507,469.67 $2,693,300.76 $0.00 $0.00 $0.00 $10,250,213.76

151152

Page 2 of 5






153

154 (B-3) Business 3 Sales155 Customer Bills 122 122 119 123 124 124 123 123 138 119 118 122 1,477156 Demand 157 Usage 1,073,355 778,914 536,881 515,696 482,484 496,853 590,497 1,136,504 1,437,035 1,512,989 1,618,403 1,314,605 11,494,216158 Usage Per Customer 8,798.0 6,384.5 4,511.6 4,192.7 3,891.0 4,006.9 4,800.8 9,239.9 10,413.3 12,714.2 13,715.3 10,775.5 7,782.1

159160 Per Book Base Rate Revenues $157,043.09 $122,038.68 $90,446.83 $101,230.49 $102,049.03 $104,077.83 $117,964.12 $199,496.67 $248,031.08 $1,242,377.82161 Per Book Fuel Rider Revenues $546,527.88 $395,850.79 $273,423.36 $262,634.16 $245,719.87 $253,037.84 $300,728.94 $617,469.63 $782,613.60 $3,678,006.07162 Per Book Other Rider Revenues $3,884.94 $2,861.73 $1,972.51 $646.80 $0.00 $2,124.91 $804.61 $0.00 $0.00 $12,295.50163 TOTAL Per Book Retail Sales Revenue $707,455.91 $520,751.20 $365,842.70 $364,511.45 $347,768.90 $359,240.58 $419,497.67 $816,966.30 $1,030,644.68 $0.00 $0.00 $0.00 $4,932,679.39

164

165 (B-3 A/C) Business 3 -- A/C Sales166 Customer Bills 1 1 0 1 0 0 0 0 0 0 0 0 3167 Demand 168 Usage 9,664 9,813 0 2,877 0 0 0 0 0 0 0 0 22,354169 Usage Per Customer 9,664 9,813 N/A 2,877 N/A N/A N/A N/A N/A N/A N/A N/A 7,451

170

171 Per Book Base Rate Revenues $1,199.66 $1,218.16 $0.00 $234.64 $0.00 $0.00 $0.00 $0.00 $0.00 $2,652.46172 Per Book Fuel Rider Revenues $4,921.69 $4,997.58 $1,465.20 $11,384.47173 Per Book Other Rider Revenues $35.51 $36.05 $0.00 $10.57 $0.00 $0.00 $0.00 $0.00 $0.00 $82.13174 TOTAL Per Book Retail Sales Revenue $6,156.86 $6,251.79 $0.00 $1,710.41 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,119.06

175176 (B-3 NGT) -- Business 3 Transportation177 Customer Bills 43 43 43 43 42 42 42 42 42 43 43 43 511178 Demand 179 Usage 493,840 399,170 333,080 332,440 290,830 330,720 407,150 655,110 737,510 880,290 771,620 727,030 6,358,790180 Usage Per Customer 11,484.7 9,283.0 7,746.0 7,731.2 6,924.5 7,874.3 9,694.0 15,597.9 17,559.8 20,471.9 17,944.7 16,907.7 12,443.8

181

182 Per Book Base Rate Revenues $103,904.88 $71,570.48 $59,818.39 $51,614.24 $64,287.10 $57,724.61 $63,691.14 $75,123.18 $112,211.80 $659,945.82183 Per Book Fuel Rider Revenues $0.00184 Per Book Other Rider Revenues $2,764.31 $1,814.36 $1,466.55 $1,223.76 $0.00 $0.00 $120.65 $0.00 $0.00 $7,389.63185 TOTAL Per Book Retail Sales Revenue $106,669.19 $73,384.84 $61,284.94 $52,838.00 $64,287.10 $57,724.61 $63,811.79 $75,123.18 $112,211.80 $0.00 $0.00 $0.00 $667,335.45

186

187 (B-3 NGT A/C) -- Business 3 Transp -- A/C188 Customer Bills 2 2 2 2 2 2 2 2 2 1 1 1 21189 Demand 190 Usage 15,400 2,100 440 380 330 470 2,270 8,720 10,310 10,520 6,030 5,015 61,985191 Usage Per Customer 7,700.0 1,050.0 220.0 190.0 165.0 235.0 1,135.0 4,360.0 5,155.0 10,520.0 6,030.0 5,015.0 2,951.7

192

193 Per Book Base Rate Revenues $1,483.85 $2,866.76 $738.21 $35.89 $182.78 ($113.01) $46.19 $339.53 $1,304.29 $6,884.49194 Per Book Fuel Rider Revenues $0.00195 Per Book Other Rider Revenues $36.85 $56.58 $7.71 $1.62 $0.00 $0.00 $32.29 $0.00 $0.00 $135.05196 TOTAL Per Book Retail Sales Revenue $1,520.70 $2,923.34 $745.92 $37.51 $182.78 ($113.01) $78.48 $339.53 $1,304.29 $0.00 $0.00 $0.00 $7,019.54

197

198 TOTAL BUSINESS 3199 Customer Bills 168 168 164 169 168 168 167 167 182 163 162 166 2,012200 Demand 0201 Usage 1,592,259 1,189,997 870,401 851,393 773,644 828,043 999,917 1,800,334 2,184,855 2,403,799 2,396,053 2,046,650 17,937,345202 Usage Per Customer 9,477.7 7,083.3 5,307.3 5,037.8 4,605.0 4,928.8 5,987.5 10,780.4 12,004.7 14,747.2 14,790.5 12,329.2 8,915.2

203204 Per Book Base Rate Revenues $263,631.48 $197,694.08 $151,003.43 $153,115.26 $166,518.91 $161,689.43 $181,701.45 $274,959.38 $361,547.17 $0.00 $0.00 $0.00 $1,911,860.59205 Per Book Fuel Rider Revenues $551,449.57 $400,848.37 $273,423.36 $264,099.36 $245,719.87 $253,037.84 $300,728.94 $617,469.63 $782,613.60 $0.00 $0.00 $0.00 $3,689,390.54206 Per Book Other Rider Revenues $6,721.61 $4,768.72 $3,446.77 $1,882.75 $0.00 $2,124.91 $957.55 $0.00 $0.00 $0.00 $0.00 $0.00 $19,902.31207 TOTAL Per Book Retail Sales Revenue $821,802.66 $603,311.17 $427,873.56 $419,097.37 $412,238.78 $416,852.18 $483,387.94 $892,429.01 $1,144,160.77 $0.00 $0.00 $0.00 $5,621,153.44

208

209

210

211 (B-4) Business 4 Sales212 Customer Bills 9 9 9 9 9 9 9 9 10 9 8 9 108213 Demand 214 Usage 390,813 429,500 332,109 379,980 404,372 460,002 380,899 420,034 405,917 283,811 329,281 352,588 4,569,306215 Usage Per Customer 43,423.7 47,722.2 36,901.0 42,220.0 44,930.2 51,111.3 42,322.1 46,670.4 40,591.7 31,534.6 41,160.1 39,176.4 42,308.4

216

217 Per Book Base Rate Revenues $34,930.68 $37,818.31 $30,548.95 $35,756.64 $41,408.23 $46,191.91 $39,389.76 $42,755.02 $42,278.40 $351,077.90218 Per Book Fuel Rider Revenues $189,479.97 $218,736.19 $169,136.81 $193,516.59 $205,938.99 $234,270.29 $193,984.62 $223,299.47 $221,063.61 $1,849,426.54219 Per Book Other Rider Revenues $865.65 $951.34 $735.63 $579.64 $0.00 $0.00 $0.00 $0.00 $0.00 $3,132.26220 TOTAL Per Book Retail Sales Revenue $225,276.30 $257,505.84 $200,421.39 $229,852.87 $247,347.22 $280,462.20 $233,374.38 $266,054.49 $263,342.01 $0.00 $0.00 $0.00 $2,203,636.70

221

222 (LDC-4) Local Distribution Company Sales223 Customer Bills 1 1 1 1 1 1 1 1 1 1 1 1 12224 Demand 225 Usage 76,000 47,360 38,950 35,970 38,780 40,010 38,310 49,740 83,490 85,275 95,375 81,685 710,945226 Usage Per Customer 76,000.0 47,360.0 38,950.0 35,970.0 38,780.0 40,010.0 38,310.0 49,740.0 83,490.0 85,275.0 95,375.0 81,685.0 59,245.4

227228 Per Book Base Rate Revenues $6,312.72 $4,175.00 $3,547.27 $3,324.84 $4,072.05 $4,177.82 $4,031.64 $5,014.51 $7,916.71 $42,572.56229 Per Book Fuel Rider Revenues $32,362.92 $24,119.55 $19,836.49 $18,318.83 $19,749.91 $20,376.34 $19,510.55 $25,331.63 $45,468.90 $225,075.12230 Per Book Other Rider Revenues $168.34 $104.90 $86.27 $79.67 $0.00 $0.00 $0.00 $0.00 $0.00 $439.18231 TOTAL Per Book Retail Sales Revenue $38,843.98 $28,399.45 $23,470.03 $21,723.34 $23,821.96 $24,554.16 $23,542.19 $30,346.14 $53,385.61 $0.00 $0.00 $0.00 $268,086.86

Page 3 of 5






232

233 (B-4 NGT) -- Business 4 Transportation234 Customer Bills 26 26 25 25 27 27 27 27 27 25 25 25 312235 Demand 236 Usage 1,058,019 965,649 811,329 801,914 821,454 876,305 1,007,784 1,233,394 1,338,134 1,513,202 1,333,205 1,279,670 13,040,059237 Usage Per Customer 40,693.0 37,140.3 32,453.2 32,076.6 30,424.2 32,455.7 37,325.3 45,681.3 49,560.5 60,528.1 53,328.2 51,186.8 41,795.1

238

239 Per Book Base Rate Revenues $110,222.46 $93,951.00 $86,757.84 $73,607.36 $85,783.59 $88,286.84 $93,521.11 $104,525.39 $123,734.90 $860,390.49240 Per Book Fuel Rider Revenues $0.00241 Per Book Other Rider Revenues $2,767.34 $2,264.34 $2,050.87 $1,680.77 $0.00 $0.00 $0.00 $0.00 $0.00 $8,763.32242 TOTAL Per Book Retail Sales Revenue $112,989.80 $96,215.34 $88,808.71 $75,288.13 $85,783.59 $88,286.84 $93,521.11 $104,525.39 $123,734.90 $0.00 $0.00 $0.00 $869,153.81

243244 TOTAL BUSINESS 4245 Customer Bills 36 36 35 35 37 37 37 37 38 35 34 35 432246 Demand 247 Usage 1,524,832 1,442,509 1,182,388 1,217,864 1,264,606 1,376,317 1,426,993 1,703,168 1,827,541 1,882,288 1,757,861 1,713,943 18,320,310248 Usage Per Customer 42,356.4 40,069.7 33,782.5 34,796.1 34,178.5 37,197.8 38,567.4 46,031.6 48,093.2 53,779.7 51,701.8 48,969.8 42,408.1

249

250 Per Book Base Rate Revenues $151,465.86 $135,944.31 $120,854.06 $112,688.84 $131,263.87 $138,656.57 $136,942.51 $152,294.92 $173,930.01 $0.00 $0.00 $0.00 $1,254,040.95251 Per Book Fuel Rider Revenues $221,842.89 $242,855.74 $188,973.30 $211,835.42 $225,688.90 $254,646.63 $213,495.17 $248,631.10 $266,532.51 $0.00 $0.00 $0.00 $2,074,501.66252 Per Book Other Rider Revenues $3,801.33 $3,320.58 $2,872.77 $2,340.08 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $12,334.76253 TOTAL Per Book Retail Sales Revenue $377,110.08 $382,120.63 $312,700.13 $326,864.34 $356,952.77 $393,303.20 $350,437.68 $400,926.02 $440,462.52 $0.00 $0.00 $0.00 $3,340,877.37

254

255256

257 (B-5) Business 5 Sales258 Customer Bills 2 2 2 2 2 2 2 2 2 1 2 2 23259 Demand 260 Usage 159,419 154,125 158,390 121,330 157,413 149,070 181,069 168,290 162,912 173,893 164,778 170,118 1,920,807261 Usage Per Customer 79,709.5 77,062.5 79,195.0 60,665.0 78,706.5 74,535.0 90,534.5 84,145.0 81,456.0 173,893.0 82,389.0 85,059.0 83,513.3

262

263 Per Book Base Rate Revenues $11,843.47 $11,179.12 $10,850.40 $11,115.22 $10,854.70 $13,614.05 $12,976.05 $15,423.07 $14,445.83 $112,301.91264 Per Book Fuel Rider Revenues $78,806.64 $81,189.07 $78,492.92 $80,665.01 $61,791.07 $80,167.45 $75,918.53 $95,798.02 $91,651.23 $724,479.94265 Per Book Other Rider Revenues $273.55 $256.34 $247.83 $254.69 $0.00 $0.00 $0.00 $0.00 $0.00 $1,032.41266 TOTAL Per Book Retail Sales Revenue $90,923.66 $92,624.53 $89,591.15 $92,034.92 $72,645.77 $93,781.50 $88,894.58 $111,221.09 $106,097.06 $0.00 $0.00 $0.00 $837,814.26

267268 (B-5 NGT) -- Business 5 Transportation269 Customer Bills 34 34 35 35 34 34 36 34 34 34 33 34 411270 Demand 271 Usage 5,971,160 5,728,710 5,320,920 5,061,220 5,003,890 5,067,490 5,619,350 6,082,900 6,330,180 7,592,740 6,932,590 6,770,570 71,481,720272 Usage Per Customer 175,622.4 168,491.5 152,026.3 144,606.3 147,173.2 149,043.8 156,093.1 178,908.8 186,181.8 223,315.9 210,078.5 199,134.4 173,921.5

273

274 Per Book Base Rate Revenues $454,453.73 $393,857.02 $378,802.09 $354,159.11 $418,046.70 $412,776.74 $417,640.35 $459,842.15 $495,290.78 $3,784,868.67275 Per Book Fuel Rider Revenues $0.00276 Per Book Other Rider Revenues $11,153.25 $9,601.61 $9,211.76 $2,795.15 $0.00 $0.00 $0.00 $5,760.88 $0.00 $38,522.65277 TOTAL Per Book Retail Sales Revenue $465,606.98 $403,458.63 $388,013.85 $356,954.26 $418,046.70 $412,776.74 $417,640.35 $465,603.03 $495,290.78 $0.00 $0.00 $0.00 $3,823,391.32

278

279 TOTAL BUSINESS 5280 Customer Bills 36 36 37 37 36 36 38 36 36 35 35 36 434281 Demand 282 Usage 6,130,579 5,882,835 5,479,310 5,182,550 5,161,303 5,216,560 5,800,419 6,251,190 6,493,092 7,766,633 7,097,368 6,940,688 73,402,527283 Usage Per Customer 170,293.9 163,412.1 148,089.5 140,068.9 143,369.5 144,904.4 152,642.6 173,644.2 180,363.7 221,903.8 202,781.9 192,796.9 169,130.2

284

285 Per Book Base Rate Revenues $466,297.20 $405,036.14 $389,652.49 $365,274.33 $428,901.40 $426,390.79 $430,616.40 $475,265.22 $509,736.61 $0.00 $0.00 $0.00 $3,897,170.58286 Per Book Fuel Rider Revenues $78,806.64 $81,189.07 $78,492.92 $80,665.01 $61,791.07 $80,167.45 $75,918.53 $95,798.02 $91,651.23 $0.00 $0.00 $0.00 $724,479.94287 Per Book Other Rider Revenues $11,426.80 $9,857.95 $9,459.59 $3,049.84 $0.00 $0.00 $0.00 $5,760.88 $0.00 $0.00 $0.00 $0.00 $39,555.06288 TOTAL Per Book Retail Sales Revenue $556,530.64 $496,083.16 $477,605.00 $448,989.18 $490,692.47 $506,558.24 $506,534.93 $576,824.12 $601,387.84 $0.00 $0.00 $0.00 $4,661,205.58

289

290

291292 (IRR) Irrigation Sales293 Customer Bills 24 26 43 68 79 79 76 76 77 77 77 77 779294 Demand 295 Usage 9,330 33 3,289 19,913 64,046 29,507 6,653 95 344 83 74 71 133,438296 Usage Per Customer 388.8 1.3 76.5 292.8 810.7 373.5 87.5 1.3 4.5 1.1 1.0 0.9 171.3

297

298 Per Book Base Rate Revenues $9.11 $13.63 $1,234.01 $7,237.83 $26,326.41 $10,719.86 $4,320.76 $34.31 ($1,606.69) $48,289.23299 Per Book Fuel Rider Revenues $11.21 $16.80 $1,675.04 $10,141.36 $32,617.43 $15,027.40 $5,932.12 $51.69 ($2,356.52) $63,116.53300 Per Book Other Rider Revenues $0.17 $0.26 $26.16 $112.05 $0.00 $0.00 $0.00 $0.00 $0.00 $138.64301 TOTAL Per Book Retail Sales Revenue $20.49 $30.69 $2,935.21 $17,491.24 $58,943.84 $25,747.26 $10,252.88 $86.00 ($3,963.21) $0.00 $0.00 $0.00 $111,544.40

302

303304

305 (GL) -- Unmetered Gas Light Sales Service306 Customer Bills 16 16 16 16 16 16 16 16 16 16 16 16 192307 Demand 308 Usage 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 116,304309 Usage Per Customer 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8 605.8

310

311 Per Book Base Rate Revenues $421.59 $0.00 $843.18 $645.43 $0.00 $1,290.86 $645.43 $0.00 $645.43 $4,491.92312 Per Book Fuel Rider Revenues $4,935.96 $9,871.92 $4,935.96 $9,871.92 $4,935.96 $5,278.29 $39,830.01313 Per Book Other Rider Revenues $8.93 $0.00 $17.86 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.79314 TOTAL Per Book Retail Sales Revenue $5,366.48 $0.00 $10,732.96 $5,581.39 $0.00 $11,162.78 $5,581.39 $0.00 $5,923.72 $0.00 $0.00 $0.00 $44,348.72

315

Page 4 of 5






316

317

318 TOTAL NON-RESIDENTIAL319 TOTAL Customer Bills 17,732 17,535 17,408 17,427 17,336 17,344 17,352 17,446 17,828 17,817 17,756 17,892 210,873 320 TOTAL Demand321 TOTAL Usage 13,810,396 10,976,806 9,096,737 8,564,241 8,540,885 8,769,048 10,608,313 14,193,439 18,263,720 20,925,235 19,505,516 17,453,842 160,708,178 322 Usage Per Customer 778.8 626.0 522.6 491.4 492.7 505.6 611.4 813.6 1,024.4 1,174.5 1,098.5 975.5 762.1

323324 Per Book Base Rate Revenues $2,215,008.58 $1,600,619.06 $1,313,521.95 $1,362,224.16 $1,504,622.70 $1,498,446.55 $1,612,801.14 $2,358,362.96 $3,467,232.77 $0.00 $0.00 $0.00 $16,932,839.87325 Per Book Fuel Rider Revenues $3,277,048.16 $2,036,334.88 $1,344,839.88 $1,244,276.66 $1,226,232.88 $1,279,644.23 $1,460,679.61 $3,045,446.92 $5,027,306.51 $0.00 $0.00 $0.00 $19,941,809.73326 Per Book Other Rider Revenues ($223,463.48) ($115,868.23) $26,163.05 $9,417.28 ($98.75) $103,483.16 $111,601.95 ($229,956.24) ($239,182.93) $0.00 $0.00 $0.00 ($557,904.19)327 TOTAL Per Book Retail Sales Revenue $5,492,056.74 $3,636,953.94 $2,658,361.83 $2,606,500.82 $2,730,855.58 $2,778,090.78 $3,073,480.75 $5,403,809.88 $8,494,539.28 $0.00 $0.00 $0.00 $36,874,649.60

328

329

330

331 TOTAL -- ALL RATE CLASSES332 TOTAL Customer Bills 159,426 158,285 157,573 157,142 156,649 157,007 157,390 158,832 161,021 160,264 160,654 161,013 1,905,256 333 TOTAL Demand334 TOTAL Usage 22,395,100 14,729,585 11,357,038 10,314,299 10,285,988 10,518,600 14,096,529 22,552,926 32,387,539 38,602,839 36,188,579 30,687,483 254,116,505 335336

337 Per Book Base Rate Revenues $5,678,830.99 $3,957,495.72 $3,195,895.85 $3,287,912.70 $3,454,704.50 $3,438,153.50 $3,683,183.67 $5,890,973.35 $9,036,554.37 $0.00 $0.00 $0.00 $41,623,704.65338 Per Book Fuel Rider Revenues $8,096,134.65 $4,374,368.72 $2,628,433.41 $2,205,462.70 $2,144,376.36 $2,170,683.66 $2,575,655.95 $6,920,931.79 $12,611,772.36 $0.00 $0.00 $0.00 $43,727,819.60339 Per Book Other Rider Revenues ($799,947.21) ($486,037.23) $49,875.73 $13,857.26 ($87.98) $288,925.47 $375,981.38 ($718,545.56) ($727,633.33) $0.00 $0.00 $0.00 ($2,003,611.47)340 TOTAL Per Book Retail Sales Revenue $12,975,018.43 $7,845,827.21 $5,874,204.99 $5,507,232.66 $5,598,992.88 $5,897,762.63 $6,634,821.00 $12,093,359.58 $20,920,693.40 $0.00 $0.00 $0.00 $83,347,912.78

Page 5 of 5



Partially Projected Test year ending March 31, 2015 SCHEDULE E-11.2

Docket No. 15-011-U

SOURCEGAS ARKANSAS INC.

ARKANSAS JURISDICTIONAL

BILLING DETERMINANTS -- PRO FORMA YEAR

Line PFY PFY PFY PFY PFY PFY PFY PFY PFY PFY PFY PFY

No. Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14 Jan-15 Feb-15 Mar-15 Total

1 RESIDENTIAL

2

3 (R-1) Residential

4 Customer Bills 142,859 141,907 141,318 140,865 140,459 140,812 141,190 142,549 144,371 143,619 144,074 144,299 1,708,322

5 Demand

6 Usage 8,746,481 3,877,772 2,289,614 1,764,475 1,759,389 1,763,811 3,516,736 8,428,119 14,239,965 17,823,053 16,820,470 13,342,631 94,372,516

7 Usage Per Customer 61.2 27.3 16.2 12.5 12.5 12.5 24.9 59.1 98.6 124.1 116.7 92.5 55.2

8

9 (R-1 NGV) Natural Gas Vehicles - R1

10 Customer Bills 1 1 1 1 1 1 1 1 1 1 1 1 12

11 Demand

12 Usage 69 89 57 0 81 146 199 189 144 120 7 26 1,127


14

15 TOTAL RESIDENTIAL

16 Customer Bills 142,860 141,908 141,319 140,866 140,460 140,813 141,191 142,550 144,372 143,620 144,075 144,300 1,708,334

17 Demand 0 0 0 0 0 0 0 0 0 0 0 0 0

18 Usage 8,746,550 3,877,861 2,289,671 1,764,475 1,759,470 1,763,957 3,516,935 8,428,308 14,240,109 17,823,173 16,820,477 13,342,657 94,373,643


20

21

22

23 NON-RESDIENTIAL

24

25 (B-1) Business 1 Sales

26 Customer Bills 16,366 16,176 16,030 16,012 15,929 15,917 15,925 16,056 16,186 16,433 16,408 16,498 193,936

27 Demand

28 Usage 2,531,107 1,072,169 720,363 606,621 603,485 615,374 992,270 2,411,988 3,957,755 5,018,995 4,723,268 3,790,527 27,043,922


30

31 (B-1 A/C) Business 1 -- A/C Sales

32 Customer Bills 0 0 0 0 0 0 0 0 0 0 0 0 0

33 Demand

34 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0

35 Usage Per Customer N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

36

37 (B-1 NGV) Natural Gas Vehicles -B1 Sales

38 Customer Bills 1 1 1 1 1 1 1 1 1 1 1 1 12

39 Demand

40 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0

41 Usage Per Customer 0 0 0 0 0 0 0 0 0 0 0 0 0

42

43 (B-1 NGT) -- Business 1 Transp

44 Customer Bills 6 6 6 6 8 9 11 11 11 6 6 6 92

45 Demand

46 Usage 928 398 270 227 303 341 678 1,647 2,689 1,833 1,727 1,378 12,419


48

49 TOTAL BUSINESS 1

50 Customer Bills 16,373 16,183 16,037 16,019 15,938 15,927 15,937 16,068 16,198 16,440 16,415 16,505 194,040

51 Demand 0 0 0 0 0 0 0 0 0 0 0 0 0

52 Usage 2,532,035 1,072,567 720,633 606,848 603,788 615,715 992,948 2,413,635 3,960,444 5,020,828 4,724,995 3,791,905 27,056,341


54

55

56


58 Customer Bills 1,149 1,138 1,144 1,151 1,129 1,147 1,147 1,113 1,347 1,121 1,087 1,127 13,800

59 Demand

60 Usage 2,054,721 1,394,368 842,085 661,218 648,472 670,448 1,329,050 1,994,216 3,709,348 3,763,568 3,447,057 2,892,572 23,407,123

61 Usage Per Customer 1,788.3 1,225.3 736.1 574.5 574.4 584.5 1,158.7 1,791.7 2,753.8 3,357.3 3,171.2 2,566.6 1,696.2

Page 1 of 3




Docket No. 15-011-U






62

63 (B-2 NGT) -- Business 2 Transp

64 Customer Bills 28 28 28 28 29 29 30 30 30 28 28 28 344

65 Demand

66 Usage 50,501 34,608 20,792 16,226 16,806 16,806 33,862 52,524 82,319 94,753 89,580 72,489 581,266


68

69 (B-2 A/C NGT) -- Business 2 Transp -- A/C

70 Customer Bills 0 0 0 0 0 0 0 0 0 0 0 0 0

71 Demand

72 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0


74

75 (B-2 NGV) Natural Gas Vehicles -B2 Sales

76 Customer Bills 0 0 0 0 0 0 0 0 0 0 0 0 0

77 Demand

78 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0


80

81 TOTAL BUSINESS 2

82 Customer Bills 1,177 1,166 1,172 1,179 1,158 1,176 1,177 1,143 1,377 1,149 1,115 1,155 14,144

83 Demand 0 0 0 0 0 0 0 0 0 0 0 0 0

84 Usage 2,105,222 1,428,976 862,877 677,444 665,278 687,254 1,362,912 2,046,740 3,791,667 3,858,321 3,536,637 2,965,061 23,988,389


86

87

88


90 Customer Bills 121 121 118 122 123 123 122 122 137 118 117 121 1,465

91 Demand

92 Usage 1,052,764 781,168 564,221 480,123 476,288 485,089 547,391 1,097,778 1,431,032 1,642,123 1,762,598 1,366,834 11,687,409

93 Usage Per Customer 8,700.5 6,455.9 4,781.5 3,935.4 3,872.3 3,943.8 4,486.8 8,998.2 10,445.5 13,916.3 15,064.9 11,296.1 7,977.8

94

95 (B-3 A/C) Business 3 -- A/C Sales

96 Customer Bills 0 0 0 0 0 0 0 0 0 0 0 0 0

97 Demand

98 Usage 0 0 0 0 0 0 0 0 0 0 0 0 0


100

101 (B-3 NGT) -- Business 3 Transportation

102 Customer Bills 42 42 42 42 41 41 41 41 41 42 42 42 499

103 Demand

104 Usage 494,695 404,995 287,835 314,740 286,460 319,475 407,510 633,570 783,750 910,075 798,115 739,710 6,380,930


106

107 (B-3 NGT A/C) -- Business 3 Transp -- A/C

108 Customer Bills 1 1 1 1 1 1 1 2 2 2 1 1 15

109 Demand

110 Usage 7,700 1,050 220 190 165 235 1,135 11,730 14,770 15,780 9,045 7,523 69,543


112

113 TOTAL BUSINESS 3

114 Customer Bills 164 164 161 165 165 165 164 165 180 162 160 164 1,979

115 Demand 0 0 0 0 0 0 0 0 0 0 0 0 0

116 Usage 1,555,159 1,187,213 852,276 795,053 762,913 804,799 956,036 1,743,078 2,229,552 2,567,978 2,569,758 2,114,067 18,137,882


118

119

120


122 Customer Bills 9 9 9 9 9 9 10 10 11 10 9 10 114

123 Demand

124 Usage 390,813 429,500 332,109 379,980 404,372 460,002 430,899 470,034 455,917 333,811 379,281 402,588 4,869,306


126

127 (LDC-4) Local Distribution Company Sales

128 Customer Bills 1 1 1 1 1 1 1 1 1 1 1 1 12

129 Demand

130 Usage 77,560 51,340 43,345 36,215 37,265 38,095 36,170 47,035 73,790 85,963 99,543 82,618 708,939


Page 2 of 3




Docket No. 15-011-U






132


134 Customer Bills 26 26 25 25 27 27 27 27 27 25 25 25 312

135 Demand

136 Usage 1,053,301 960,403 804,397 801,914 821,454 876,305 1,007,784 1,233,394 1,338,134 1,513,202 1,333,205 1,279,670 13,023,163


138


140 Customer Bills 36 36 35 35 37 37 38 38 39 36 35 36 438

141 Demand 0 0 0 0 0 0 0 0 0 0 0 0 0

142 Usage 1,521,674 1,441,243 1,179,851 1,218,109 1,263,091 1,374,402 1,474,853 1,750,463 1,867,841 1,932,976 1,812,029 1,764,876 18,601,408


144

145

146


148 Customer Bills 2 2 2 2 2 2 2 2 2 1 2 2 23

149 Demand 762 762 762 762 762 762 762 762 762 762 762 762 9,144

150 Usage 159,419 154,125 158,390 121,330 157,413 149,070 181,069 168,290 162,912 173,893 164,778 170,118 1,920,807



153 Customer Bills 32 32 33 33 32 32 34 32 32 32 31 32 387

154 Demand 371,723 371,723 371,723 371,723 371,723 371,723 371,723 371,723 371,723 371,723 371,723 371,723 4,460,676

155 Usage 5,605,020 5,358,100 4,997,740 4,782,350 4,653,190 4,709,590 5,241,690 5,855,090 6,256,040 7,161,900 6,556,930 6,401,070 67,578,710


157


159 Customer Bills 34 34 35 35 34 34 36 34 34 33 33 34 410

160 Demand 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 4,469,820

161 Usage 5,764,439 5,512,225 5,156,130 4,903,680 4,810,603 4,858,660 5,422,759 6,023,380 6,418,952 7,335,793 6,721,708 6,571,188 69,499,517


163

164

165

166 (IRR) Irrigation Sales

167 Customer Bills 77 77 77 77 77 77 77 77 77 77 77 77 924

168 Demand

169 Usage 29,934 98 5,890 22,549 62,425 28,760 6,741 96 344 83 74 71 157,065


171

172

173

174 (GL) -- Unmetered Gas Light Sales Service

175 Customer Bills 16 16 16 16 16 16 16 16 16 16 16 16 192

176 Demand

177 Usage 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 9,692 116,304


179

180

181

182 TOTAL NON-RESIDENTIAL

183 TOTAL Customer Bills 17,877 17,676 17,533 17,526 17,425 17,432 17,445 17,541 17,921 17,913 17,851 17,987 212,127

184 TOTAL Demand 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 4,469,820

185 TOTAL Usage 13,518,155 10,652,014 8,787,349 8,233,375 8,177,790 8,379,282 10,225,941 13,987,084 18,278,492 20,725,671 19,374,893 17,216,860 157,556,906

186 Usage Per Customer 756.2 602.6 501.2 469.8 469.3 480.7 586.2 797.4 1,019.9 1,157.0 1,085.4 957.2 742.7

187

188

189

190 TOTAL -- ALL RATE CLASSES

191 TOTAL Customer Bills 160,737 159,584 158,852 158,392 157,885 158,245 158,636 160,091 162,293 161,533 161,926 162,287 1,920,461

192 TOTAL Demand 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 372,485 4,469,820

193 TOTAL Usage 22,264,705 14,529,875 11,077,020 9,997,850 9,937,260 10,143,239 13,742,876 22,415,392 32,518,601 38,548,844 36,195,370 30,559,517 251,930,549

194 Usage Per Customer

Page 3 of 3


SOURCEGAS ARKANSAS Schedule: E-13

Docket No. 15-011-U Title: Other Operating Statistics

Explanation: Schedule showing miscellaneous operating statistics and an analysis of a typical billing cycle.

Line

No.

1 I. Schedule for each of the five years immediately prior to the test year for:

2 (a) Overtime hours and, if available, whether classified as expense or capitalized.

3 Time periods SourceGas Arkansas SourceGas, LLC Total

4 04/2009 - 03/2010 27,710 13,954 41,664

5 04/2010 - 03/2011 22,514 12,241 34,755

6 04/2011 - 03/2012 22,098 10,734 32,832

7 04/2012 - 03/2013 25,009 12,017 37,026

8 04/2013 - 03/2014 26,406 10,903 37,309

9 (b) Ratio of capitalized/expensed payroll including dollar amounts.

10

11 Time periods Capital Expense Total Ratio

12 04/2009 - 03/2010 $4,270,855 $15,333,666 $19,604,521 21.79%

13 04/2010 - 03/2011 $2,652,641 $15,288,866 $17,941,507 14.78%

14 04/2011 - 03/2012 $3,430,700 $14,852,257 $18,282,958 18.76%

15 04/2012 - 03/2013 $2,810,249 $15,721,827 $18,532,075 15.16%

16 04/2013 - 03/2014 $3,355,917 $16,349,977 $19,705,894 17.03%

17 II. Analysis of typical billing cycle:

18 (a) Number of cycles.

19 (b) Meter read dates.

NOT APPLICABLE-COMPANY IS NOT FILING A LEAD LAG STUDY

20 (c) Processing period.Processing period.

21 (d) Billing date(s).

22 (e) Date(s) bills mailed.Date(s) bills mailed.

23 (f) Due date(s).

24 (g) If the Applicant determines that the 13-month average of accounts receivable is not reflective of the average daily balance, an

25 analysis of the average number of days between billing date and receipt of payment during the test year should be provided.

26 (h) Calculation of average number of days usage that has not been billed as of the end of the month (including meters that have

27 not been read).

28 Note: Section II may be omitted if the Applicant does not file a lead lag study.


As needed As needed

SourceGas Arkansas

Page 1 of 1



Test Year: Partially Projected Test Year ended March 31, 2015 Title: Calculation

Docket No. 15-011-U of AFUDC

Explanation: Description of the Company's method for calculating the Allowance for Funds Used During Construction

and determination of rate used in the test year.

Component Amount Proportion Rate Weighted Cost Pre-tax

(1) (2) (3) (4) (5) (6)

1 Computation of AFUDC rate used effective July 2014 derived by

2 the final order in Docket No. 13-079-U.

3 Long-Term Debt (1) (2) 125,176,486 36.64% 4.72% 1.73% 1.73%

4 Short-Term Debt (1) (2) 17,069,521 5.00% 2.03% 0.10% 0.10%

5 Common Equity (1) (3) 142,246,006 41.64% 9.30% 3.87% 6.36%

6 Customer Deposits (2) (4) 5,791,716 1.70% 0.40% 0.01% 0.01%

7 ADIT (5) 27,292,515 7.99% 0.00% 0.00% 0.00%

8 Post-1970 ADITC - LT (6) 37,782 0.01% 4.72% 0.00% 0.00%

9 Post-1970 ADITC - ST (6) 5,152 0.00% 2.03% 0.00% 0.00%

10 Post-1970 ADITC - Common (6) 42,934 0.01% 9.30% 0.00% 0.00%

11 CAOL (5) 23,972,877 7.02% 0.00% 0.00% 0.00%

12 Total Capital 341,634,989 100% 5.71% 8.20%

13 Computation of AFUDC rate used from April -June 2014 in the test year derived by

14 the final order in Docket No. 12-003-U.

15 Long Term Debt 98,848,358 34.64% 5.80% 2.01% 2.01%

16 Short Term Debt 19,287,484 6.76% 1.46% 0.10% 0.10%

17 Common Equity 122,957,714 43.09% 9.45% 4.07% 6.68%

18 Customer Deposits 6,440,624 2.26% 1.20% 0.03% 0.03%

19 ADIT 25,221,405 8.84% 0.00% 0.00% 0.00%

20 Post-1970 ADITC - Long 107,826 0.04% 5.80% 0.00% 0.00%

21 Post-1970 ADITC - Short 21,039 0.01% 1.46% 0.00% 0.00%

22 Post-1970 ADITC - Common 134,125 0.05% 9.45% 0.00% 0.00%

23 CAOL 12,299,851 4.31% 0.00% 0.00% 0.00%

24 Total Capital 285,318,427 100% 6.21% 8.82%

25 Narrative describing how AFUDC is calculated, compounded and recorded:

26 From April 2014 - May 2014

27 Interest is capitalized as an “allowance for funds used during construction” or AFUDC.

28 AFUDC is applied monthly by Property Accounting to all capital projects that meet the following criteria:

29 1) Estimated cost for the project exceeds $30,000, and

30 2) Total time from project start date to project end date is longer than sixty calendar days.

31 All eligible Internal Orders (IO) in each period receive AFUDC based on the total IO balance.

32 The rate applied equals 1/12th of the annualized interest rate multiplied by the balance

33 of the IO each month end until completed.

34 AFUDC begins when a qualifying capital project first incurs costs and continues until

35 the project is completed. AFUDC is applied to projects through

36 the last month of costs incurred. AFUDC is not applied to routine/blanket IO’s.

37 Narrative describing how AFUDC is calculated, compounded and recorded:

38 Effective June 2014

39 Interest is capitalized as an “allowance for funds used during construction” or AFUDC.

40 AFUDC is applied monthly by Property Accounting to all capital construction projects

41 AFUDC is not applied to routine/blanket IO’s and direct asset purchases

42 not involving construction, modification, or installation of the asset.

43 All eligible Internal Orders (IO) in each period receive AFUDC based on the total IO balance.

44 The rate applied equals 1/12th of the annualized interest rate multiplied by the balance

45 of the IO each month end until completed.

46 AFUDC begins when a qualifying capital project first incurs costs and continues until

47 the project is completed. AFUDC is applied to eligible projects through

48 the last month of costs incurred.

49 AFUDC calculation example:

50 Project costing $100,000 with a 90 day duration:

51 Balance AFUDC

52 First Month 15,000 71.38

53 Second Month 65,000 309.29

54 Third Month 100,000 475.83

55 Total AFUDC 856.50$

Line

No.

Page 1 of 1



Test Year: Partially Projected Test Year ended March 31, 2015 Title: Cushion Gas Storage

Docket No. 15-011-U

Explanation: Schedule showing the cushion gas inventory using a weighted average inventory cost method.

Line Pipeline system/On-System Storage Facility Mcf Amount Mcf Amount

No. (1) (2) (3) (4) (5)

1 White Oak Field - Woolsey Sand

2 Beginning balance as of 4/01/2014 4,700,000 21,053,588$

3 Projected balance as of 3/31/2015 4,700,000 21,053,588$

Supporting Schedules

None

Recap Schedules

None

Note

Amounts may not agree with other schedules or foot due to rounding.

Beginning Balance Ending Balance

Test Year

Page 1 of 1



Test Year: Partially Projected Test Year ended March 31, 2015 Title: Working Gas Storage

Docket No. 15-011-U

Beginning Balance - 04/1/2014 Injections Withdrawals Projected Ending Balance - 03/31/2015

Pipeline Service/ On-system Storage Mcf (a) $/Mcf Cost (a) Mcf $/Mcf Cost Mcf $/Mcf Cost Mcf (b) $/Mcf Cost (b)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

1 Texas Eastern Transmission Corporation (A)

2 SS-1 / 400184 432,827 2.9176$ 1,262,835$ 381,886 3.8724$ 1,478,801$ 395,993 2.9130$ 1,153,546$ 418,720 3.7927$ 1,588,089$

3 Liquefied Natural Gas Storage 104,669 4.3283 453,041 89,139 3.7891 337,760 53,715 4.0366 216,824 140,093 4.0971 573,978

4 White Oak Field - Woolsey Sand 2,186,251 2.6903 5,881,776 2,782,061 3.7552 10,447,201 2,891,931 3.8771 11,212,429 2,076,381 2.4642 5,116,548

5 Line Pack 44,865 4.9231 220,875 10,890 3.2887 35,814 18,150 4.6158 83,776 37,605 4.5981 172,913

6 Grand Total 2,768,612 2.8240 7,818,527 3,263,976 3.7683 12,299,575 3,359,789 3.7701 12,666,575 2,672,799 2.7879 7,451,528

(A) Texas Eastern Transmission Corporation volumes are shown in MMBtu.


(a) E-16a

(b) E-16b

Recap Schedules

None

Note


Line

No.

Page 1 of 1


SOURCEGAS ARKANSAS Schedule E-16a


Docket No. 15-011-U Historical Portion of Test Year

Beginning Balance - 04/01/2014 Injections Withdrawals Ending Balance - 09/30/2014

Description Mcf (A) $/Mcf Cost (A) Mcf $/Mcf Cost Mcf $/Mcf Cost Mcf $/Mcf Cost

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

1 Texas Eastern Transmission Corporation (*)

2 SS-1 / 400184 432,827 2.9176$ 1,262,835$ 58,342 2.8809$ 168,077$ 395,993 2.9130$ 1,153,546$ 95,176 2.9142$ 277,365$


4 White Oak Field - Woolsey Sand 2,186,251 2.6903 5,881,776 916,961 3.4414 3,155,631 2,791,941 3.8743 10,816,850 311,271 (5.7167) (1,779,443)

5 Line Pack 44,865 4.9231 220,875 10,890 3.2887 35,814 10,331 4.6290 47,823 45,424 4.5982 208,867

6 Grand Total 2,768,612 2.8240 7,818,527 1,027,332 3.4031 3,496,065 3,212,160 3.7592 12,075,001 583,784 (1.3026) (760,409)

(*) Texas Eastern Transmission Corporation volumes are shown in MMBtu.


None

Recap Schedules

(A) E-16

Note


Line

No.

Page 1 of 1


SOURCEGAS ARKANSAS Schedule E-16b


Docket No. 15-011-U Projected Portion of Test Year

Beginning Balance - 10/01/2014 Injections Withdrawals Projected Ending Balance - 03/31/2015

Description Mcf $/Mcf Cost Mcf $/Mcf Cost Mcf $/Mcf Cost Mcf (A) $/Mcf Cost (A)

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1 Texas Eastern Transmission Corporation (A)

2 SS-1 / 400184 95,176 2.9142$ 277,365$ 323,544 4.0511$ 1,310,724$ 0 -$ -$ 418,720 3.7927$ 1,588,089$


4 White Oak Field - Woolsey Sand 311,271 (5.7167) (1,779,443) 1,865,100 3.9095 7,291,570 99,990 3.9562 395,579 2,076,381 2.4642 5,116,548

5 Line Pack 45,424 4.5982 208,867 7,819 4.5982 35,953 37,605 4.5981 172,913

6 Grand Total 583,784 (1.3026) (760,409) 2,236,644 3.9360 8,803,510 147,629 4.0072 591,573 2,672,799 2.7879 7,451,528

(A) Texas Eastern Transmission Corporation volumes are shown in MMBtu.


None

Recap Schedules

(A) E-16

Note


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SOURCEGAS ARKANSAS Schedule E-17.1

Test Year: Partially Projected Test Year ended March 31, 2015 Title: Trial Balance

Docket No. 15-011-U SourceGas Arkansas

Explanation: Schedule showing the trial balance by detail general ledger subaccount numbers for the test year and two preceding non-overlapping fiscal or calendar years.

Also, provide monthly trial balances for the historical portion of the test year

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4 digit

FERC

GL FERC

account Acct Description Balance at 04/2014 Balance at 05/2014 Balance at 06/2014 Balance at 07/2014 Balance at 08/2014 Balance at 09/2014

Activity for 6

months ending

09/2014 Balance at 03/2013 Balance at 03/2014

1 1010 9101000 Gas Plant in Service 330,587,127.61 330,584,729.97 332,988,940.76 344,650,855.11 344,654,278.74 356,432,144.26 295,292,947.39 330,236,366.27

2 1011 9101100 Property - Capital L 1,850,115.30 1,850,115.30 2,139,365.60 2,139,365.60 2,139,365.60 2,093,138.30 1,850,115.39 1,850,115.30

3 1040 9104000 Gas Plant Leased to - -

4 1070 9107000 CWIP-Gas 23,407,404.53 26,221,448.56 28,230,621.27 20,157,342.84 23,306,277.30 14,372,582.92 18,424,957.73 20,841,063.10

5 1080 9108000 Accum Prov for depr (149,086,511.15) (149,854,987.31) (150,248,846.54) (150,392,441.26) (151,160,831.66) (151,147,440.28) (142,575,363.16) (148,383,345.14)

6 1110 9111000 Accum Prov for amor (93,160.55) (93,160.55) (93,160.55) (93,160.55) (93,160.55) (93,160.55) (93,160.55) (93,160.55)

7 1140 9114000 Gas Plant Acq Adj 109,854,612.41 109,854,612.41 109,854,612.41 109,854,612.41 109,854,612.41 109,854,612.41 109,854,612.41 109,854,612.41

8 1150 9115000 Accum. Provis for Ac (2,123,698.35) (2,123,698.35) (2,123,698.35) (2,123,698.35) (2,123,698.35) (2,123,698.35) (2,123,698.35) (2,123,698.35)

9 1170 9117000 Gas in Underg Stor 21,053,587.87 21,053,587.87 21,053,587.87 21,053,587.87 21,053,587.87 21,053,587.87 21,053,587.87 21,053,587.87

10 1230 9123000 ADVANCE TO AFFILIATE 7,032.15 7,032.07 7,029.42 4,503,410.39 -

11 1310 9131000 Cash 531,339.81 527,085.00 263,136.67 (49,068.55) 22,441.31 4,521.19 895,789.76 1,463,731.26

12 1350 9135000 Petty Cash - -

13 1420 9142000 Customer Accounts Re 26,189,715.15 19,289,261.00 14,705,522.60 12,237,994.62 11,014,385.61 10,204,765.68 27,847,378.57 31,360,024.66

14 1430 9143000 Other Accounts Recei - -

15 1440 9144000 Uncollectable Provis (1,210,940.23) (1,180,708.02) (980,225.27) (803,880.42) (668,390.69) (611,052.42) (901,767.33) (1,200,423.54)

16 1460 9146000 Intercompany AR 102,580.49 943,729.68 429,747.43 (4,906,515.88) (6,259,040.82) (7,005,538.61) 5,949,253.93 (13,286,644.47)

17 1540 9154000 Plant Mat & Oper Sup 2,519,257.73 2,533,033.04 1,758,478.99 1,649,763.92 1,923,968.25 1,840,347.42 1,968,482.53 2,471,617.80

18 1550 9155000 Merchandise Mat & Su 211,940.85 215,575.88 202,355.32 199,716.42 186,163.19 182,535.43 180,892.36 202,510.29

19 1641 9164100 Gs Strd Undgrd-Curr (228,426.95) 206,245.27 4,322,101.41 6,442,091.94 8,145,481.83 9,012,731.79 (1,247,991.06) 559,922.43

20 1642 9164200 Gas Strd - Liquefied 621,350.35 674,638.31 652,858.34 631,377.92 611,478.47 591,483.33 487,582.04 557,035.60

21 1650 9165000 Prepayments 150,624.66 209,761.13 295,766.57 515,593.79 509,824.07 506,408.32 276,004.20 179,482.08

22 1740 9174000 Misc. Current and Ac - -

23 1750 9175000 Derivative instr. As - -

24 1760 9176000 Derivative instr. As - -

25 1823 9182300 Other Regulatory ass (1,868,741.50) (1,692,220.11) (1,623,829.59) (1,595,601.67) (1,477,660.94) (1,426,384.94) (65,869.65) (1,731,361.01)

26 1832 9183200 Other Prelim Survey 12,258.98 12,258.98 12,258.98 12,258.98 12,258.98 12,258.98 - 12,258.98

27 1840 9184000 Clr Accts 284,646.15 368,270.82 333,511.82 328,805.01 358,089.32 408,038.94 205,434.02 205,700.25

28 1860 9186000 Deferred Debits 1,223,898.60 1,539,918.81 1,601,742.59 1,890,347.92 2,973,716.50 3,094,884.85 4,037,140.87 2,213,512.80

29 1900 9190000 Deferred Income Taxe 13,319,916.66 13,319,916.66 13,319,916.66 15,878,080.78 15,878,080.78 15,878,080.78 11,181,280.98 12,439,546.51

30 1910 9191000 Unrecovered Purch. G 3,972,632.85 6,658,309.29 6,023,234.84 6,558,858.24 7,304,416.69 7,673,507.38 (9,601,909.60) 4,488,544.51

31 2010 9201000 Common Stk Issued - -

32 2110 9211000 Misc PIC (260,794,072.53) (260,794,072.53) (260,794,072.53) (260,794,072.53) (260,794,072.53) (260,794,072.53) (243,639,387.66) (260,794,072.53)

33 2160 9216000 Unappropriated RE (23,697,939.89) (23,697,939.89) (23,697,939.89) (23,697,939.89) (23,697,939.89) (23,697,939.89) (28,733,117.15) (23,697,939.89)

34 2231 9223100 Advances fm Affiliat (17,746,114.59) (17,643,534.10) (16,699,804.42) (16,277,089.14) (21,183,604.94) (27,442,643.11) (3,772,434.30) (4,459,470.12)

35 2240 9224000 Long Term Debt - -

36 2283 9228300 Accum Prov-Pension - -

37 2300 9230000 Asset retire. Oblig. 2,644.59 2,644.59 2,644.59 2,644.59 2,644.59 - 21,588.27 2,644.59

38 2320 9232000 Accounts Payable (9,768,826.07) (10,268,224.84) (10,450,439.89) (10,283,061.44) (9,433,562.65) (6,990,976.78) (10,926,809.01) (16,656,196.13)

39 2350 9235000 Customer Depsts (5,864,112.42) (5,801,959.80) (5,749,625.38) (5,721,408.84) (5,712,099.41) (5,710,690.62) (5,749,413.16) (5,901,378.12)

40 2360 9236000 Taxes Accrued (12,749,509.57) (12,694,641.71) (9,030,861.28) (13,482,546.47) (13,392,330.10) (12,966,358.69) (9,368,005.49) (12,737,624.03)

TRIAL BALANCE BY MONTH HISTORICAL PORTION OF TEST YEAR ENDING 9/2014

TRIAL BALANCE AT 3/2013 AND 3/2014

ACTIVITY FOR THE SIX MONTHS ENDING 9/2014


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Activity for 6

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41 2370 9237000 Accrued Int (191,315.00) (192,915.00) (18,617.00) (20,117.00) (21,717.00) (23,117.00) (87,561.00) (189,515.00)

42 2410 9241000 Tax Collections Paya (1,130,627.02) (816,200.59) (622,693.19) (560,170.71) (563,090.84) (591,879.57) (2,252,011.04) (1,889,507.81)

43 2420 9242000 Misc Current and Acc (181,684.79) (191,248.05) (197,775.06) (403,049.54) (205,815.50) (213,811.58) - (175,992.59)

44 2440 9244000 Deriv. instr liab (79,130.00) (65,030.00) (65,030.00) (65,030.00) (605,255.00) (585,141.42) - (138,340.00)

45 2450 9245000 Deriv. instr liab-he - -

46 2520 9252000 Customer Adv for Con (417,646.61) (417,646.61) (5,411,567.36) (5,415,017.36) (5,415,517.36) (5,384,791.72) (379,073.23) (417,646.61)

47 2530 9253000 Other Def Credits (5,500.00) (5,500.00) (6,000.00) (40,000.00) (51,100.00) (51,100.00) (280,840.00) (5,500.00)

48 2550 9255000 Accum def investemen (73,704.48) (70,663.48) (67,622.48) (64,581.48) (61,540.48) (58,499.48) (116,490.48) (76,745.48)

49 2830 9283000 Accum def income (39,505,981.68) (39,505,422.68) (40,059,945.68) (37,826,259.48) (37,825,700.48) (37,825,141.48) (35,296,933.48) (37,908,548.50)

50 4030 9403000 Depreciation Expense 2,874,513.62 3,615,242.87 4,388,627.85 5,146,252.37 5,901,202.37 6,704,877.69 4,562,551.64 2,015,258.54 2,142,326.05

51 4031 9403100 Depreciation Expense 6,367.32 -

52 4039 9403900 Indirect-Deprec Exp 338,118.63 425,325.73 504,881.00 648,978.70 792,862.26 944,800.98 693,318.90 194,240.58 251,482.08

53 4073 9407300 Regulatory Debits 9,199.98 18,399.96 27,599.94 27,599.94

54 4081 9408100 "Taxes, other than i 1,070,343.75 1,327,529.91 1,576,868.23 1,835,419.19 2,090,083.19 2,375,224.90 1,564,293.61 808,048.49 810,931.29

55 4082 9408200 "Taxes, other than i - -

56 4089 9408900 Taxes, ot than indir 133,560.74 164,242.49 209,009.16 242,317.69 276,180.74 303,292.89 200,991.93 104,027.85 102,300.96

57 4091 9409100 "Income Taxes, opera 5,182,620.81 4,952,086.81 2,443,440.81 6,001,871.94 5,735,993.94 5,045,751.94 (300,313.06) 4,642,248.21 5,346,065.00

58 4101 9410100 Prov Defer Inc Tax 717,622.03 717,622.03 717,622.03 (3,356,047.26) (3,356,047.26) (3,356,047.26) (3,356,047.26) - -

59 4111 9411100 Prov def inc tax cre 1,100.28 -

60 4150 9415000 "Merchandise, CAPP, (249,741.29) (326,697.20) (396,423.71) (468,377.25) (530,593.74) (620,253.66) (440,223.39) (198,646.48) (180,030.27)

61 4160 9416000 "Merchandinse, CAPP, 203,004.96 266,690.67 328,448.71 378,189.70 436,223.78 529,487.78 373,057.13 172,303.12 156,430.65

62 4167 9416700 Non Reg Training - -

63 4169 9416900 Indirect Merch, CAPP 49,812.35 63,029.20 77,470.04 91,140.80 103,791.68 148,366.92 110,864.79 29,210.47 37,502.13

64 4171 9417100 Expenses of nonutili - -

65 4190 9419000 Interest and Dividen (1,805.74) (31,880.35) (34,426.95) (37,039.73) (39,867.20) (59,326.82) (58,843.69) (7,485.45) (483.13)

66 4191 9419100 Allow OthFunds-Const (29,898.52) (62,626.81) (101,662.15) (101,662.15)

67 4210 9421000 Misc Non-operating i (55,874.32) (64,504.39) (70,427.17) (74,600.75) (78,738.97) (83,291.90) (39,571.58) (34,054.00) (43,720.32)

68 4211 9421100 Gain on Dispo - -

69 4212 9421200 Loss on Dispo 2,644.59 2,644.59 - -

70 4261 9426100 Donations 42,027.81 45,627.81 57,950.65 65,865.65 70,765.65 72,931.43 35,853.62 17,650.00 37,077.81

71 4263 9426300 Penalties - -

72 4264 9426400 Civic & political ac 18,333.32 22,916.65 27,499.98 32,083.31 37,445.07 42,028.40 28,278.41 18,333.32 13,749.99

73 4265 9426500 Revolver Issuance Co 135.00 135.00 135.00 135.00 135.00 42.18 -

74 4269 9426900 Indirect-Donations-P 2,165.01 2,200.25 1,581.65 3,518.99 3,864.19 7,976.36 7,010.73 2,266.89 965.63

75 4270 9427000 INTEREST - LONG TERM - -

76 4300 9430000 Int on I/C debt 61,609.91 88,194.32 114,266.51 139,009.74 166,983.97 203,949.06 159,106.22 17,741.44 44,842.84

77 4310 9431000 Other Interest Expen 1,443.43 20,489.20 (126,503.00) (124,639.68) (122,688.89) (98,062.68) (100,457.83) 7,985.84 2,395.15

78 4320 9432000 Allow Funds During C (408,440.03) (490,782.02) (542,810.99) (590,507.60) (606,068.34) (654,253.75) (324,185.66) 33,907.67 (330,068.09)

79 4360 9436000 Appropriatns of RE - -

80 4800 9480000 Residential Revenues (47,428,292.00) (51,062,709.68) (53,621,134.34) (56,763,928.84) (59,465,313.89) (62,270,255.54) (21,818,739.53) (36,683,967.98) (40,451,516.01)

81 4810 9481000 Commercial and Indus (26,127,604.67) (28,560,176.52) (30,347,784.42) (32,702,509.95) (34,757,217.90) (36,983,485.63) (15,051,997.65) (19,722,317.05) (21,931,487.98)

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Activity for 6

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82 4830 9483000 Sales for Resale (177,679.10) (205,973.65) (229,357.41) (251,001.08) (274,823.04) (299,377.20) (160,373.74) (137,669.67) (139,003.46)

83 4870 9487000 Forfeited discounts (442,573.51) (540,477.30) (622,644.18) (689,277.63) (752,314.68) (817,125.63) (474,339.02) (336,141.76) (342,786.61)

84 4880 9488000 Service/Ppl Operat&M (136,931.99) (177,286.92) (216,819.06) (249,867.40) (278,277.06) (309,656.06) (223,323.54) (92,659.76) (86,332.52)

85 4892 9489200 Revs from trans of g (27,389.40) (27,389.40) (36,763.68) (36,763.68) (36,763.68) (36,763.68) (24,845.28) - (11,918.40)

86 4893 9489300 Revs from trans of g (2,921,451.96) (3,399,306.99) (3,930,232.55) (4,381,080.18) (5,100,171.48) (5,643,877.44) (3,337,686.36) (2,145,060.91) (2,306,191.08)

87 4930 9493000 Rent Revenue - gas p (32,144.94) (39,513.75) (45,142.50) (50,521.25) (55,900.00) (61,278.75) (32,068.81) (18,577.50) (29,209.94)

88 4950 9495000 Other gas revenues (194,242.93) (236,034.27) (285,301.45) (332,115.73) (377,702.48) (422,887.97) (275,576.36) (130,978.67) (147,311.61)

89 7500 9750000 Gather-Operation & 48,780.47 61,817.78 79,221.00 95,871.93 106,388.42 121,279.28 85,067.13 59,623.54 36,212.15

90 7509 9750900 Gather-Ops/Suprv Ind 1,609.65 435.17 435.17

91 7530 9753000 Field Line Expenses 416.78 416.78 16,590.73 16,694.05 17,006.56 18,092.97 17,671.24 30.69 421.73

92 7540 9754000 Field compres st exp 212,433.54 240,742.33 298,457.04 346,844.74 378,649.40 448,320.25 313,059.21 100,595.21 135,261.04

93 7560 9756000 Field Measuring and 204,065.96 249,282.94 284,172.26 326,768.53 379,933.18 440,258.83 286,771.74 158,090.66 153,487.09

94 7570 9757000 Purification Exp 1,324.85 2,646.62 2,985.72 4,540.52 4,407.93 6,035.42 5,287.53 9,470.87 747.89

95 7590 9759000 Other Expenses 40,204.43 41,754.57 43,058.50 45,105.93 48,565.69 65,519.72 26,023.44 8,552.77 39,496.28

96 7610 9761000 Main Supv & Engin 137.14 -

97 7620 9762000 Main struc & improve - -

98 7630 9763000 Main of produce gas 157.16 157.16 157.16 473.51 468.33 623.93 466.77 - 157.16

99 7640 9764000 Main of field lines 25,515.01 38,119.57 45,348.92 51,247.46 55,219.22 63,181.79 43,991.65 58,884.51 19,190.14

100 7650 9765000 Main of field compre 119,938.38 148,222.03 170,265.56 200,989.39 230,204.06 257,096.52 172,373.44 75,303.85 84,723.08

101 7660 9766000 Main of field meas 415.23 8,161.67 26,401.72 40,342.92 37,744.88 39,857.80 39,517.93 460.78 339.87

102 7670 9767000 Main of purific equi 14,821.74 20,142.65 27,593.64 35,458.63 41,431.76 42,582.57 30,934.29 29,028.57 11,648.28

103 8000 9800000 WlHd Pur 1,350,319.04 1,688,254.26 2,000,120.85 2,311,701.68 2,567,345.54 2,822,287.60 1,773,791.65 739,862.79 1,048,495.95

104 8010 9801000 Nat gas field line p 28,001.76 -

105 8030 9803000 Nat gas trans line p 44,953,960.26 50,106,592.67 54,169,250.60 57,986,824.20 61,200,805.62 63,787,115.31 22,710,982.88 20,514,284.38 41,076,132.43

106 8041 9804100 Liquefied Natural Ga - -

107 8050 9805000 Other Gas Purch (45,260.77) (93,957.05) (99,461.59) (99,460.50) (105,921.93) (108,540.35) (108,422.49) 9,684.48 (117.86)

108 8051 9805100 Pur Gs Cst Adj (9,739,189.51) (12,422,225.54) (11,784,962.38) (12,318,292.94) (13,061,346.86) (13,427,706.42) (3,169,638.98) 5,036,612.91 (10,258,067.44)

109 8060 9806000 Exchange Gas (5,850.12) (262,819.31) (175,529.76) (140,029.54) (160,531.92) (131,297.69) (198,178.82) (190,623.86) 66,881.13

110 8081 9808100 Gas Withdrawn frm St 9,946,950.89 10,061,736.91 10,060,681.44 10,060,710.31 10,060,681.44 10,060,681.44 1,653,567.97 7,842,633.38 8,407,113.47

111 8082 9808200 Gas Delivered to Sto (4,757,172.50) (5,404,348.59) (9,517,714.92) (11,627,753.25) (13,322,535.35) (14,193,911.51) (10,221,705.30) (1,679,570.96) (3,972,206.21)

112 8091 9809100 Del nat gas proc-crd 38,435.63 60,524.88 82,023.60 101,901.52 121,894.73 139,777.93 101,342.30 36,476.72 38,435.63

113 8092 9809200 Del nat gas proc-crd (160,326.21) (159,914.79) (159,914.79) (159,914.79) (159,914.79) (159,914.79) (53,543.40) (42,878.47) (106,371.39)

114 8100 9810000 Gas Used Comp. Stat 38,783.70 45,180.25 55,473.97 63,942.64 71,059.16 77,017.44 46,743.17 27,237.21 30,274.27

115 8130 9813000 Other Gas Purch Exp 440,079.41 503,159.55 508,664.09 508,664.09 508,664.09 508,664.09 167,928.41 306,629.35 340,735.68

116 8140 9814000 Storage-Op. Superv a 5,690.00 -

117 8180 9818000 Storage- Compress St 5,462.85 5,671.83 5,787.34 5,830.89 6,073.98 6,104.96 1,397.70 2,981.06 4,707.26

118 8190 9819000 Storage Comprssr. Fu - -

119 8200 9820000 Storage - Meas & Reg 5,127.10 6,471.28 8,019.17 7,955.34 7,946.43 8,083.17 4,034.54 181.20 4,048.63

120 8240 9824000 Storage - Other Expe 6,928.93 -

121 8320 9832000 Maint of reserv & we 1,175.00 1,175.00 1,175.00 1,175.00 1,175.00 1,175.00 1,175.00 579.94 -

122 8340 9834000 Stor-Maint. of Com S 487.36 365.87 (934.33) 23,919.72 56,238.10 55,971.54 55,104.13 (1,406.66) 867.41

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123 8350 9835000 Main of meas reg st (0.61) (0.61) 728.68 2,378.73 2,100.03 2,100.03 2,100.64 33.67 (0.61)

124 8400 9840000 Op super & engineer 28,564.39 35,709.85 44,871.48 54,525.37 60,283.08 72,723.22 51,320.77 21,179.03 21,402.45

125 8409 9840900 Ops-Suprvn & Eng Ind 991.09 267.94 267.94

126 8410 9841000 Oper & labor exp 74,368.65 97,011.34 114,173.00 151,102.41 183,788.03 216,180.81 160,799.66 45,899.29 55,381.15

127 8422 9842200 Power 88,521.76 95,784.30 104,584.30 112,990.95 121,597.41 121,097.41 66,535.33 37,884.50 54,562.08

128 8432 9843200 Main of str & improv 2,636.68 2,636.68 17,303.68 48,536.68 48,536.68 48,536.68 45,900.00 4,565.11 2,636.68

129 8435 9843500 Main of liquid equip 54,481.04 58,201.22 66,256.33 73,029.71 82,890.42 87,975.61 41,780.91 26,777.68 46,194.70

130 8436 9843600 Main-Vapor Equip (0.46) (0.46) (0.46) (0.46) (0.46) 2,356.49 2,356.95 231.14 (0.46)

131 8439 9843900 Main of other equip 9,128.52 14,517.66 18,063.16 28,501.44 29,543.55 31,396.37 22,019.75 21,395.81 9,376.62

132 8441 9844100 Ops super & engineer - -

133 8442 9844200 LNG Processing Term - -

134 8446 9844600 Compress station lab - -

135 8500 9850000 Transm-Op. Superv an 98,622.03 132,633.61 164,190.62 195,618.95 227,107.74 258,839.18 184,872.33 100,949.49 73,966.85

136 8509 9850900 Transmission Oper (63.44) (63.44) (63.44) (63.44) (63.44) (63.44) - - (63.44)

137 8510 9851000 Transm-Sys Cntl & Ld 10,693.59 10,737.53 13,713.06 13,765.56 13,865.91 13,980.20 3,286.61 28,755.70 10,693.59

138 8520 9852000 Commun sys exp 26,013.04 31,168.46 34,810.72 46,153.89 51,455.50 56,222.25 37,851.13 16,084.80 18,371.12

139 8530 9853000 Transm-Com Sta Lbr a 121,837.50 150,559.13 176,276.53 200,849.07 216,124.75 233,669.02 136,086.67 121,377.60 97,582.35

140 8540 9854000 Transm-Gas for Com S 9,785.27 10,659.16 11,316.26 11,316.26 11,316.26 11,316.26 876.14 - 10,440.12

141 8560 9856000 Transm-Mains Expense 83,446.93 145,014.73 252,943.38 300,020.33 348,776.78 379,640.24 322,906.48 312,839.45 56,733.76

142 8570 9857000 Transm-Meas & Reg. S 6,240.85 6,240.85 7,346.46 9,243.00 10,107.80 11,706.99 7,497.20 115.20 4,209.79

143 8579 9857900 Trans Meas. & Reg. 19,738.76 -

144 8580 9858000 Transm-Com of Gs Rev 3,985,696.85 4,920,719.67 5,856,222.45 6,786,602.21 7,716,193.16 8,646,825.76 5,630,732.79 2,880,137.69 3,016,092.97

145 8590 9859000 Transm-Other Expense 88,130.18 107,155.17 156,397.92 154,516.01 173,764.64 188,098.79 86,726.75 88,956.74 101,372.04

146 8600 9860000 Transm-Rents 512.08 582.08 582.08 582.08 582.08 - -

147 8620 9862000 Main Struc & Improv 4,678.55 7,958.85 10,177.51 11,590.05 13,952.29 15,415.19 11,134.34 - 4,280.85

148 8630 9863000 Transm-Maint. of Mai 26,896.29 53,819.78 57,184.66 94,787.48 191,593.03 269,567.79 265,990.37 11,085.22 3,577.42

149 8640 9864000 Transm-Maint. of Com 66,539.30 76,475.43 142,592.10 157,912.61 170,102.03 181,693.04 138,596.69 60,009.56 43,096.35

150 8650 9865000 Transm-Maint of M & 783.40 756.17 2,661.91 11,780.78 14,462.10 15,026.78 14,328.15 778.26 698.63

151 8670 9867000 Main of other equip 1,042.29 -

152 8700 9870000 Distrib-Op. Superv & 477,233.01 610,842.59 742,147.70 859,502.47 1,029,073.02 1,033,612.63 691,176.79 619,317.56 342,435.84

153 8709 9870900 Distribution Oper 342,629.67 444,027.95 545,060.24 644,366.35 737,438.12 819,226.93 569,702.38 (62.55) 249,524.55

154 8710 9871000 Disbstrib Load Disp 258,292.63 333,971.13 401,902.66 473,449.45 545,693.39 615,389.86 426,565.06 180,408.59 188,824.80

155 8740 9874000 Distrib-Mains and Se 1,627,935.50 2,020,689.91 2,426,556.42 2,930,302.68 3,246,848.26 3,565,082.32 2,416,391.48 994,017.58 1,148,690.84

156 8750 9875000 Distrib-Mea & Reg St 109,643.92 135,000.33 164,462.73 202,505.92 245,036.55 282,135.94 196,678.50 67,122.24 85,457.44

157 8759 9875900 Dist Meas & Reg Stat - -

158 8760 9876000 Distrib-Mea & Reg St - -

159 8780 9878000 Distrib-Mtr and Hous 248,998.97 327,512.36 400,369.71 471,607.83 543,122.56 613,867.28 426,372.13 262,726.05 187,495.15

160 8789 9878900 Dist Meter & House - -

161 8790 9879000 Distrib-Customer Ins 341,394.63 404,453.97 446,846.32 497,805.46 510,272.79 529,291.97 254,509.72 255,780.34 274,782.25

162 8797 9879700 Reg Training - -

163 8800 9880000 Distrib-Other Expens 590,183.42 685,599.18 838,905.87 1,056,643.24 1,218,676.28 1,349,262.61 861,909.37 490,425.67 487,353.24

Page 4 of 6







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Line

No.

4 digit

FERC

GL FERC


Activity for 6

months ending






164 8809 9880900 Indirect-Distr-Other 17,089.87 16,766.26 15,755.31 17,122.49 27,407.47 35,902.80 22,328.10 715.12 13,574.70

165 8810 9881000 Distr-Rents Bld(real 1,185.00 19,140.64 22,558.51 26,487.42 30,276.33 33,658.79 32,473.79 708.31 1,185.00

166 8819 9881900 Indirect-Distr-Rents (183.18) (183.18) (183.18) 12,827.81 12,827.81 12,827.81 13,010.99 4,388.11 (183.18)

167 8850 9885000 Distrib-Maint Sup an 10,187.92 35,259.02 58,872.50 58,872.50

168 8859 9885900 Indirect-Maint.Super 13,765.08 17,030.48 20,230.76 23,788.95 27,700.62 31,403.67 21,073.81 4,567.56 10,329.86

169 8860 9886000 Distrib-Maint of Str 528.88 807.14 5,292.55 9,507.42 10,259.78 10,663.88 10,173.72 - 490.16

170 8870 9887000 Distrib-Maint. of Ma 30,606.80 38,771.21 43,900.39 88,065.62 169,369.48 246,759.88 226,013.13 22,107.45 20,746.75

171 8910 9891000 Main of meas reg 1,659.14 2,035.79 2,410.06 2,836.80 3,197.09 3,567.88 2,312.53 1,153.19 1,255.35

172 8920 9892000 Distrib -Maint of Se 119,829.51 147,623.51 180,621.24 227,842.50 304,909.23 397,783.84 311,014.14 98,619.93 86,769.70

173 8930 9893000 Distr-Maint of Mtr & 255,296.66 319,187.92 380,587.34 422,571.70 442,236.94 478,746.25 280,153.33 205,166.79 198,592.92

174 8939 9893900 Indirt-DistrMaintMet 19,782.79 24,267.73 27,561.97 31,192.43 35,089.19 39,849.51 25,408.42 (68.62) 14,441.09

175 8940 9894000 Distrib-Maint of Oth 35,946.38 42,234.62 27,904.00 30,551.79 39,225.54 44,733.78 39,566.62 3,144.89 5,167.16

176 9019 9901900 Indirect-Custact-Sup - -

177 9020 9902000 Custact-Meter Readin 18,503.58 22,586.68 27,736.74 34,061.15 40,469.51 49,695.19 35,179.34 35,755.64 14,515.85

178 9030 9903000 Custact-Cust Rec & C 426,155.11 571,396.56 681,845.93 790,146.10 882,390.09 978,726.47 695,124.68 292,075.95 283,601.79

179 9039 9903900 Indirect-Cust Rec & 1,074,937.25 1,357,893.77 1,608,859.86 1,893,198.22 2,140,586.27 2,372,724.25 1,576,034.41 726,221.00 796,689.84

180 9040 9904000 Custact-Uncollect Ac 475,389.55 533,129.72 570,699.42 562,456.66 603,935.48 644,726.07 234,914.99 233,105.65 409,811.08

181 9050 9905000 Custact-Misc Cust Ac 19,170.14 5,003.41 5,003.41 5,003.41 5,003.41 5,003.41 (10,377.83) 12,512.53 15,381.24

182 9090 9909000 Info. & Instruct. Ad (750.00) -

183 9100 9910000 Misc. Cust Svc. and 2,416.56 -

184 9110 9911000 Sales Exp-Sup 35,656.44 44,582.15 53,905.30 62,801.96 71,956.07 80,532.90 53,829.88 - 26,703.02

185 9119 9911900 Indrct-Sales Exp-Sup - -

186 9120 9912000 Sales Exp- Dem & Sel 109,250.72 151,620.55 196,020.66 230,225.69 255,739.99 323,569.55 241,876.57 76,492.48 81,692.98

187 9130 9913000 Advertising Exp 44,500.82 58,983.06 60,844.63 87,745.28 115,224.13 116,106.18 72,561.85 19,617.30 43,544.33

188 9139 9913900 Indirect-Advertising 73,689.84 102,169.32 99,877.81 90,615.68 134,857.66 135,233.08 89,132.52 39,016.64 46,100.56

189 9200 9920000 Admin and General Sa 15,164.33 17,214.10 20,456.34 222,645.91 24,915.43 382,319.15 369,222.22 29,889.50 13,096.93

190 9209 9920900 Admin and Gen Sa Ind 1,410,514.31 1,789,371.72 2,344,544.47 2,776,838.18 3,303,942.38 3,568,303.02 2,540,546.15 890,117.98 1,027,756.87

191 9210 9921000 Adm & Gen-Off Sup an 50,154.94 69,964.08 83,046.49 114,604.81 132,709.37 152,745.80 110,679.24 44,588.90 42,066.56

192 9219 9921900 Adm & Gen-Off Sup In 524,861.84 704,124.04 872,400.35 1,048,656.67 1,209,693.20 1,361,392.57 939,777.46 424,712.29 421,615.11

193 9229 9922900 Admin Exp Transfr-CR (164,682.86) (208,715.69) (246,831.65) (289,088.75) (330,449.37) (374,758.16) (251,919.38) (119,228.92) (122,838.78)

194 9230 9923000 Adm & Gen-Outside Se 27,166.78 33,573.59 39,108.42 43,516.42 58,910.29 77,044.29 52,614.23 16,243.06 24,430.06

195 9239 9923900 Adm & Gen-Outside In 235,082.00 245,952.51 283,944.98 350,710.05 424,560.82 523,575.70 321,784.66 178,735.67 201,791.04

196 9240 9924000 Adm & Gen-Prop Ins E - -

197 9249 9924900 Adm & Gen-Prop Ind 273,960.25 342,013.59 418,666.95 556,196.79 610,467.66 676,640.50 474,628.91 193,769.98 202,011.59

198 9260 9926000 Admin & Gen-Employee 979,523.19 1,193,243.66 1,423,979.86 1,629,693.29 1,845,477.48 2,119,609.71 1,409,085.44 778,380.01 710,524.27

199 9269 9926900 Admin & Gen-Emp Ind 387,764.24 476,777.61 562,011.94 656,071.99 741,984.03 846,214.29 574,026.83 274,263.62 272,187.46

200 9270 9927000 Admin & Gen-Franchis - -

201 9280 9928000 Ad & Gen-Reg Commiss 79,643.00 99,553.75 119,464.50 141,940.42 164,416.34 186,892.26 127,160.01 74,732.01 59,732.25

202 9302 9930200 Ad & Gen- Misc Gen e 21,359.93 21,445.43 22,036.57 22,744.57 22,926.37 22,665.40 1,945.11 14,414.50 20,720.29

203 9309 9930900 Ad & Gen- Misc Ind 120,801.04 160,925.30 206,507.81 222,985.11 259,648.40 295,130.26 204,103.98 81,405.00 91,026.28

204 9310 9931000 Adm & Gen-Rents 23,270.18 24,344.79 24,344.79 24,344.79 24,344.79 24,344.79 2,149.22 58,624.23 22,195.57

Page 5 of 6







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Line

No.

4 digit

FERC

GL FERC


Activity for 6

months ending






205 9319 9931900 Adm & Gen-Rents Ind 149,273.01 184,205.91 238,760.42 274,041.62 309,247.18 344,294.52 229,980.01 87,534.49 114,314.51

206 9990 9999000 FERC offset account 1,108,037.13 1,394,369.09 1,895,965.60 2,408,032.09 2,807,192.70 3,228,625.99 2,434,509.47

207 9990 9999001 FERC offset acct IC (1,108,037.13) (1,394,369.09) (1,895,965.60) (2,408,032.09) (2,807,192.70) (3,228,625.99) (2,434,509.47)

208 Total Result 0.00 0.00 0.00 (0.00) 0.00 0.00 (354,053.41) (0.00) (0.00)

Page 6 of 6


SOURCEGAS ARKANSAS Schedule E-17.1a


Docket No. 15-011-U SGA Plant in Service

Explanation: Schedule showing the trial balance by detail general ledger subaccount numbers for the test year and two preceding

non-overlapping fiscal or calendar years. Also, provide monthly trial balances for the historical portion of the test year

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Asset

ClassDescription

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013

30200 Intangible-Franchises and Consents 5,305 5,305 5,305 5,305 5,305 5,305 5,305 5,305

30300 Intangible-Miscellaneous Intangible Plant 1,180,221 1,180,221 1,186,805 87,855 87,855 87,855 1,180,221 87,855

32510 Prod-Producing Land 3,901 3,901 3,901 3,901 3,901 3,901 3,901 3,901

32540 Prod-Rights of Way 765,716 765,716 765,716 765,716 765,716 765,716 765,716 765,716

32550 Prod-Other Land and Land Rights 28,481 28,481 28,481 28,481 28,481 28,481 28,481 28,481

32700 Prod-Field Compressor Station Structures 59,722 59,722 59,722 59,722 59,722 64,145 59,722 59,722

32800 Prod-Field Meas & Reg Station Structures 87,198 87,198 87,198 87,198 87,198 87,198 87,198 87,192

32900 Prod-Other Structures 104,955 104,955 104,955 104,955 104,955 104,955 104,955 94,504

32930 Prod-Arkansas Other Structures 937,432 937,432 937,432 937,432 937,432 937,432 937,432 937,432

33000 Prod-Producing Gas Wells-Well Construction

33200 Prod-Field Lines 12,821,835 12,821,835 12,821,835 12,821,835 12,821,835 12,821,835 12,821,835 12,877,705

33300 Prod-Field Compressor Station Equipment 2,743,058 2,743,058 2,743,058 2,743,058 2,743,058 2,743,058 2,743,058 2,743,058

33301 Prod-Field Compressor Station Equipment 0 0 0 0 0 0 0 0

33400 Prod-Field Meas & Reg Station Equipment 3,729,992 3,729,992 3,768,564 3,772,511 3,772,511 3,764,784 3,729,992 3,665,343

33600 Prod-Purification Equipment 820,971 820,971 1,007,953 1,007,953 1,007,953 906,608 820,971 820,971

33700 Prod-Other Equipment 58,506 58,506 58,506 58,506 58,506 58,506 58,506 58,506

33720 Prod-Salt Water Tanks 98,390 98,390 98,390 98,390 98,390 98,390 98,390 98,390

33730 Prod-Environmental Equipment 115,723 115,723 115,723 115,723 115,723 115,723 115,723 115,723

33900 ARO for Production and Gathering Plant 0 0 0 0 0 0 0 27,845

34500 Extract Prod-Compressor Equipment

35010 Stor-Land 9,330 9,330 9,330 9,330 9,330 9,330 9,330 9,330

35020 Stor-Rights of Way 6,099 6,099 6,099 6,099 6,099 6,099 6,099 6,099

35102 Stor-Compressor Station Structures 12,739 12,739 12,739 12,739 12,739 12,739 12,739 12,739

35103 Stor-Meas and Reg Station Structures 0 0 0 0 0 0 0 0

35104 Stor-Other Structures 103,245 103,245 103,245 103,245 103,245 103,245 103,245 103,245

35200 Stor-Wells Construction 939,105 939,105 939,105 939,105 939,105 939,105 939,105 939,105

35210 Stor-Storage Leaseholds and Rights 195,970 195,970 195,970 195,970 195,970 195,970 195,970 195,970

35240 Stor-Wells Equipment 33,646 33,646 33,646 33,646 33,646 33,646 33,646 33,646

35300 Stor-Lines 459,126 459,126 459,126 459,126 459,126 459,126 459,126 477,725

35400 Stor-Compressor Station Equipment 1,053,780 1,053,780 1,053,780 1,053,780 1,053,780 1,071,413 1,053,780 1,053,780

35500 Stor-Meas & Reg Equipment 213,397 213,397 213,397 213,397 213,397 213,397 213,397 216,753

35600 Stor-Purification Equipment 134,161 134,161 134,161 134,161 134,161 134,161 134,161 266,412

35700 Stor-Other Equipment 15,947 15,947 15,947 16,549 16,549 16,549 15,947 17,374

36000 Stor-Land and Land Rights 54,202 54,202 54,202 54,202 54,202 54,202 54,202 54,202

36100 Stor LNG-Structures & Improvements 1,241,541 1,241,541 1,241,541 1,241,541 1,241,541 1,239,218 1,241,541 1,232,866


GAS PLANT IN SERVICE BALANCES (101)

AND ACCUM PROV FOR DEPRECIATION (108 & 111)

GAS PLANT PLACE IN SERVICE (101)

Page 1 of 6







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Asset

ClassDescription

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013





36200 Stor LNG-Gas Holders 1,067,883 1,067,883 1,067,883 1,067,883 1,067,883 1,067,883 1,067,883 1,067,883

36300 Stor LNG-Purification Equipment 310,435 310,435 310,435 310,435 310,435 310,435 310,435 310,435

36310 Stor LNG-Liquefaction Equipment 1,761,396 1,761,396 1,761,396 1,761,396 1,761,396 1,750,508 1,761,396 1,761,396

36320 Stor LNG-Vaporizing Equipment 617,771 617,771 617,771 617,771 617,771 617,771 617,771 617,771

36330 Stor LNG-Compressor Equipment 233,732 233,732 233,732 233,732 233,732 233,732 233,732 233,732

36340 Stor LNG-Meas & Regulating Equipment 389,817 389,817 389,817 389,817 389,817 389,817 389,817 389,817

36350 Stor LNG-Other Equipment 407,359 407,359 407,359 407,359 407,359 407,359 407,359 406,462

36351 Stor LNG-Other Equipment 42,535 42,535 42,535 42,535 42,535 42,535 42,535 42,535

36511 Trans-Land and Land Rights 36,258 36,258 36,258 1,014,623 36,258 36,258 36,258 36,258

36521 Trans-Rights-of-way 3,154,433 3,154,433 3,154,433 3,154,433 4,132,798 4,132,798 3,154,433 1,821,608

36610 Trans-Compressor Station Structures 422,412 422,412 422,412 422,412 422,412 422,412 422,412 417,235

36620 Trans-Meas & Reg Station Structures 145,469 145,469 145,469 145,469 145,469 145,469 145,469 145,469

36630 Trans-Other Structures 884,664 884,664 884,664 884,664 884,664 884,664 884,664 882,511

36700 Trans-Mains 60,997,971 60,997,971 61,930,482 72,935,704 72,935,385 78,271,548 60,960,800 44,706,837

36800 Trans-Compressor Station Equipment 19,829,412 19,829,412 19,921,863 19,921,863 19,921,863 19,912,023 19,829,412 18,006,825

36900 Trans-Meas & Reg Station Equipment 5,509,442 5,509,442 5,527,257 5,641,578 5,641,578 5,666,801 5,509,442 5,356,065

37000 Trans-Communication Equipment 243,448 243,448 243,474 244,455 244,455 244,455 243,448 124,946

37101 Trans-Other Equipment 313,612 313,612 322,158 322,158 322,158 324,229 313,612 311,505

37401 Dist-Land 241,608 241,608 241,608 241,608 241,608 246,110 241,608 241,229

37402 Dist-Land Rights 2,722,603 2,722,603 2,726,104 2,727,151 2,727,151 2,722,724 2,711,955 2,336,757

37501 Dist-Structures and Improvements 2,855,765 2,853,367 2,868,368 2,843,616 2,843,616 2,843,616 2,855,765 2,747,728

37520 Dist-Other Structures 830,225 830,225 830,225 830,225 830,225 830,225 830,225 830,225

37600 Dist-Mains 94,629,896 94,629,896 95,362,605 95,756,710 95,761,036 98,815,767 94,446,057 86,251,540

37800 Dlst-Meas & Reg Station Equipment-General 7,456,667 7,456,667 7,456,667 7,460,188 7,460,188 7,459,189 7,456,667 7,375,117

37900 Dist-Meas & Reg Station Equipment-City Gate 378,464 378,464 378,464 378,464 378,464 378,464 378,464 378,250

38000 Dist-Services 23,793,442 23,793,442 23,899,683 24,373,927 24,373,344 24,573,434 23,774,506 21,853,857

38100 Dist-Meters 19,413,434 19,413,434 19,413,434 19,412,474 19,412,474 19,412,474 19,413,434 24,007,060

38110 Dist-AMR Equipment 5,919,961 5,919,961 5,919,961 5,897,065 5,897,065 5,897,065 5,919,961 545,221

38200 Dist-Meter Installations 4,178,904 4,178,904 4,178,904 4,288,204 4,288,204 5,560,649 4,178,904 3,838,712

38300 Dist-House Regulators 5,779,859 5,779,859 5,779,859 6,005,823 6,005,823 6,005,823 5,779,859 5,261,397

38400 Dist-House Regulator Installations 3,540,769 3,540,769 3,540,769 3,541,274 3,541,274 3,541,274 3,540,769 3,541,826

38500 Dist-lndustrial Meas & Reg Station Equipment 2,254,879 2,254,879 2,254,879 2,126,301 2,126,301 2,126,301 2,254,879 2,161,602

38600 Dist-Other Property On Customers Premises 10,576 10,576 10,576 10,576 10,576 10,576 10,576 10,576

38700 Dist-Other Equipment 103,264 103,264 103,264 103,264 103,264 103,264 27,860 27,860

38901 Gen-Land and Land Rights 175,980 175,980 175,980 175,980 175,980 175,980 175,980 175,980

Page 2 of 6







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Asset

ClassDescription

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013





39001 Gen-Structures & Improvements 2,106,398 2,106,398 2,106,112 2,089,896 2,089,896 2,156,513 2,106,398 2,064,740

39002 Gen-Leasehold Improvements 0 0 0 0 0 40,097 0 1,627

39100 Gen-Office Mach & Equipment 1,562,302 1,562,302 1,562,302 1,553,513 1,553,513 1,553,513 1,562,302 1,562,302

39101 Gen-Office Furniture 0 0 0 0 0 0 0 0

39102 Gen-Office Furniture 1,730,526 1,730,526 1,730,526 1,730,396 1,730,396 1,756,277 1,730,526 1,748,067

39103 Gen-Platform Systems & Other Computer Equipment 377,028 377,028 377,028 309,220 309,220 309,220 377,028 373,428

39104 Gen-Computers & Licenses 1,495,130 1,495,130 1,784,380 1,784,380 1,784,380 1,738,153 1,495,130 1,495,130

39105 Gen-IT Equipmentment and Software 354,986 354,986 354,986 354,986 354,986 354,986 354,986 354,986

39130 Gen-Electronic Measurement Equipment 74,797 74,797 65,157 65,157 65,157 65,157 74,797 74,797

39201 Gen-Transp Automobiles 4,907,450 4,907,450 4,980,316 4,980,316 4,980,316 5,305,932 4,907,450 3,688,101

39202 Gen-Transp Light Trucks 5,463,931 5,463,931 5,463,931 5,463,931 5,463,931 6,586,036 5,463,931 5,839,427

39203 Gen-Transp Heavy Trucks 0 0 0 0 0 31,545 0 0

39204 Gen-Transp Tractor Units Over the Road

39205 Gen-Transp Trailers 917,510 917,510 917,510 917,510 917,510 917,510 917,510 923,406

39300 Gen-Stores Equipment 15,045 15,045 15,045 15,045 15,045 15,045 15,045 15,914

39400 Gen-Tools Shop Garage Equipment 7,644,706 7,644,706 7,831,438 7,550,308 7,550,308 7,887,297 7,644,706 6,949,756

39420 Gen-CNG Equipment 0 0 0 0 0 0 0 0

39500 Gen-Lab Equipment 1,556

39600 Gen-Power Operated Equipment 4,339,971 4,339,971 4,345,728 4,345,728 4,345,728 4,345,180 4,315,208 4,260,217

39700 Gen-Communication Equipment 2,712,913 2,712,913 2,723,500 2,723,500 2,723,500 2,763,118 2,712,913 2,417,325

39800 Gen-Misc Equipment 23,416 23,416 20,672 20,672 20,672 53,979 23,416 28,068

39910 Gen-Other Tangible Property 23,093 23,093 23,093 23,093 23,093 (0) 23,093 23,093

Total 332,437,243 332,434,845 335,128,306 346,790,221 346,793,644 358,525,283 332,086,482 297,143,063

Page 3 of 6


SOURCEGAS ARKANSAS

Test Year: Partially Projected Test Year ended March 31, 2015

Docket No. 15-011-U

(1) (2)

Asset

ClassDescription

30200 Intangible-Franchises and Consents

30300 Intangible-Miscellaneous Intangible Plant

32510 Prod-Producing Land

32540 Prod-Rights of Way

32550 Prod-Other Land and Land Rights

32700 Prod-Field Compressor Station Structures

32800 Prod-Field Meas & Reg Station Structures

32900 Prod-Other Structures

32930 Prod-Arkansas Other Structures

33000 Prod-Producing Gas Wells-Well Construction

33200 Prod-Field Lines

33300 Prod-Field Compressor Station Equipment

33301 Prod-Field Compressor Station Equipment

33400 Prod-Field Meas & Reg Station Equipment

33600 Prod-Purification Equipment

33700 Prod-Other Equipment

33720 Prod-Salt Water Tanks

33730 Prod-Environmental Equipment

33900 ARO for Production and Gathering Plant

34500 Extract Prod-Compressor Equipment

35010 Stor-Land

35020 Stor-Rights of Way

35102 Stor-Compressor Station Structures

35103 Stor-Meas and Reg Station Structures

35104 Stor-Other Structures

35200 Stor-Wells Construction

35210 Stor-Storage Leaseholds and Rights

35240 Stor-Wells Equipment

35300 Stor-Lines

35400 Stor-Compressor Station Equipment

35500 Stor-Meas & Reg Equipment

35600 Stor-Purification Equipment

35700 Stor-Other Equipment

36000 Stor-Land and Land Rights

36100 Stor LNG-Structures & Improvements

Schedule E-17.1a

Title: Trial Balance

SGA Plant in Service



(11) (12) (13) (14) (15) (16) (17) (18)

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013

(5,305) (5,305) (5,305) (5,305) (5,305) (5,305) (5,305) (5,305)

(87,855) (87,855) (87,855) (87,855) (87,855) (87,855) (87,855) (87,855)

0 0 0 0 0 0 0 0

(854,678) (857,824) (860,969) (860,969) (860,969) (860,969) (851,532) (813,782)

(31,376) (31,442) (31,507) (31,507) (31,507) (31,507) (31,311) (30,528)

(58,799) (59,011) (59,222) (59,258) (59,293) (59,430) (58,588) (56,050)

(94,714) (94,891) (95,068) (95,068) (95,068) (95,068) (94,536) (92,409)

(106,735) (107,269) (107,802) (107,849) (107,895) (107,941) (106,202) (89,471)

(531,554) (533,702) (535,850) (540,061) (544,272) (548,482) (529,405) (503,626)

775

(14,312,468) (14,354,459) (14,396,451) (14,396,878) (14,397,306) (14,397,733) (14,270,476) (13,826,985)

(1,547,086) (1,553,487) (1,559,887) (1,566,174) (1,572,460) (1,578,746) (1,540,686) (1,464,746)

3,593 3,593 3,593 3,593 3,593 3,593 3,593 3,593

(2,915,253) (2,934,463) (2,954,864) (2,962,807) (2,970,729) (2,978,364) (2,896,044) (2,673,983)

(616,420) (619,040) (623,451) (625,920) (628,390) (527,799) (613,800) (582,357)

(44,234) (44,376) (44,518) (44,659) (44,799) (44,940) (44,091) (42,383)

(111,286) (112,293) (113,300) (113,335) (113,371) (113,406) (110,279) (98,197)

(128,635) (128,969) (129,302) (129,302) (129,302) (129,302) (128,301) (124,297)

(17,403)

(89,490)

0 0 0 0 0 0 0 0

(1,313) (1,325) (1,338) (1,354) (1,371) (1,387) (1,300) (1,150)

(11,439) (11,446) (11,452) (11,480) (11,507) (11,535) (11,433) (11,355)

310 310 310 310 310 310 310 310

(102,293) (102,302) (102,312) (102,325) (102,338) (102,351) (102,283) (102,170)

(407,392) (408,785) (410,178) (414,771) (419,365) (423,959) (405,999) (389,283)

(75,976) (76,410) (76,845) (77,534) (78,223) (78,912) (75,541) (70,329)

(66,042) (66,042) (66,042) (66,042) (66,042) (66,042) (66,042) (66,042)

(286,080) (286,876) (287,672) (288,047) (288,422) (288,797) (285,285) (294,334)

(965,545) (968,663) (971,780) (972,430) (973,080) (974,075) (962,428) (925,019)

(48,233) (48,233) (48,233) (49,332) (50,431) (51,530) (48,233) (51,589)

(171,726) (172,228) (172,730) (172,730) (172,730) (172,730) (171,224) (292,997)

(6,044) (6,066) (6,089) (6,224) (6,359) (6,493) (6,021) (7,183)

0 0 0 0 0 0 0 0

(1,181,467) (1,183,309) (1,185,150) (1,186,713) (1,188,275) (1,187,502) (1,179,625) (1,157,539)

ACCUM PROV FOR DEPRECIATION (108 & 111)




Page 4 of 6


SOURCEGAS ARKANSAS


Docket No. 15-011-U

(1) (2)

Asset

ClassDescription

36200 Stor LNG-Gas Holders

36300 Stor LNG-Purification Equipment

36310 Stor LNG-Liquefaction Equipment

36320 Stor LNG-Vaporizing Equipment

36330 Stor LNG-Compressor Equipment

36340 Stor LNG-Meas & Regulating Equipment

36350 Stor LNG-Other Equipment

36351 Stor LNG-Other Equipment

36511 Trans-Land and Land Rights

36521 Trans-Rights-of-way

36610 Trans-Compressor Station Structures

36620 Trans-Meas & Reg Station Structures

36630 Trans-Other Structures

36700 Trans-Mains

36800 Trans-Compressor Station Equipment

36900 Trans-Meas & Reg Station Equipment

37000 Trans-Communication Equipment

37101 Trans-Other Equipment

37401 Dist-Land

37402 Dist-Land Rights

37501 Dist-Structures and Improvements

37520 Dist-Other Structures

37600 Dist-Mains

37800 Dlst-Meas & Reg Station Equipment-General

37900 Dist-Meas & Reg Station Equipment-City Gate

38000 Dist-Services

38100 Dist-Meters

38110 Dist-AMR Equipment

38200 Dist-Meter Installations

38300 Dist-House Regulators

38400 Dist-House Regulator Installations

38500 Dist-lndustrial Meas & Reg Station Equipment

38600 Dist-Other Property On Customers Premises

38700 Dist-Other Equipment

38901 Gen-Land and Land Rights

Schedule E-17.1a





(11) (12) (13) (14) (15) (16) (17) (18)

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013





(1,333,371) (1,333,371) (1,333,371) (1,333,371) (1,333,371) (1,333,371) (1,333,371) (1,333,371)

(314,951) (315,230) (315,509) (315,592) (315,675) (315,758) (314,671) (311,319)

(1,324,422) (1,328,150) (1,331,879) (1,336,987) (1,342,095) (1,312,036) (1,320,694) (1,275,954)

(714,729) (714,729) (714,729) (714,729) (714,729) (714,729) (714,729) (714,729)

(222,132) (222,471) (222,810) (222,892) (222,973) (223,055) (221,793) (217,726)

(336,642) (336,980) (337,318) (337,516) (337,714) (337,913) (336,305) (332,251)

(441,639) (441,685) (441,732) (441,739) (441,747) (441,754) (441,639) (446,344)

(2,190) (2,190) (2,190) (2,190) (2,190) (2,190) (2,143) (1,586)

(859) (859) (859) (859) (859) (859) (859) (859)

(718,942) (724,042) (729,141) (733,505) (742,157) (747,874) (713,842) (599,792)

(217,945) (218,840) (219,734) (220,526) (221,318) (222,110) (217,051) (206,311)

(98,736) (99,135) (99,534) (99,741) (99,948) (100,156) (98,337) (93,551)

(482,512) (484,406) (486,301) (488,859) (491,417) (493,975) (480,617) (457,890)

(22,680,612) (22,772,109) (22,812,414) (22,912,841) (22,988,206) (23,095,492) (22,588,948) (22,235,602)

(9,245,046) (9,282,557) (9,140,178) (9,176,535) (9,212,892) (9,249,177) (9,207,535) (8,740,685)

(2,796,005) (2,812,488) (2,829,290) (2,837,577) (2,845,522) (2,853,970) (2,779,523) (2,595,032)

(49,736) (51,017) (52,297) (53,075) (53,827) (54,578) (48,456) (39,326)

(125,215) (125,688) (126,238) (127,685) (129,132) (130,589) (124,742) (119,072)

(57,632) (57,632) (57,632) (57,632) (57,632) (57,632) (57,632) (57,632)

(308,048) (312,699) (317,386) (321,319) (325,251) (329,118) (303,342) (249,456)

(1,207,632) (1,208,173) (1,211,183) (1,215,031) (1,220,079) (1,225,126) (1,204,681) (1,169,670)

(490,728) (492,589) (494,450) (495,792) (497,134) (498,477) (488,867) (466,534)

(33,612,889) (33,770,385) (33,870,988) (33,981,641) (34,125,505) (34,095,420) (33,466,951) (32,245,422)

(2,291,954) (2,307,364) (2,322,774) (2,337,826) (2,352,871) (2,366,914) (2,344,836) (2,163,524)

(135,033) (135,825) (136,617) (137,320) (138,023) (138,727) (134,242) (124,742)

(16,614,658) (16,663,600) (16,697,162) (16,683,367) (16,722,533) (16,750,577) (16,527,604) (15,695,900)

(5,905,095) (5,944,518) (5,981,727) (5,653,717) (5,687,527) (5,721,337) (5,867,886) (7,744,088)

(1,703,946) (1,715,293) (1,726,639) (1,641,147) (1,674,859) (1,708,570) (1,692,600) (11,956)

(1,509,560) (1,515,828) (1,522,096) (1,533,803) (1,545,345) (1,563,750) (1,503,291) (1,430,934)

(2,905,543) (2,921,438) (2,937,332) (2,959,374) (2,980,795) (3,002,216) (2,889,648) (2,703,016)

(1,502,054) (1,507,365) (1,512,676) (1,526,281) (1,539,886) (1,553,490) (1,496,743) (1,434,070)

(519,427) (524,989) (530,551) (505,769) (510,518) (515,267) (513,865) (447,053)

(11,506) (11,506) (11,506) (11,506) (11,506) (11,506) (11,506) (11,506)

(23,999) (24,946) (25,893) (26,221) (26,550) (26,879) (20,979) (17,915)

(5,371) (5,371) (5,371) (5,371) (5,371) (5,371) (5,371) (5,371)

Page 5 of 6


SOURCEGAS ARKANSAS


Docket No. 15-011-U

(1) (2)

Asset

ClassDescription

39001 Gen-Structures & Improvements

39002 Gen-Leasehold Improvements

39100 Gen-Office Mach & Equipment

39101 Gen-Office Furniture

39102 Gen-Office Furniture

39103 Gen-Platform Systems & Other Computer Equipment

39104 Gen-Computers & Licenses

39105 Gen-IT Equipmentment and Software

39130 Gen-Electronic Measurement Equipment

39201 Gen-Transp Automobiles

39202 Gen-Transp Light Trucks

39203 Gen-Transp Heavy Trucks

39204 Gen-Transp Tractor Units Over the Road

39205 Gen-Transp Trailers

39300 Gen-Stores Equipment

39400 Gen-Tools Shop Garage Equipment

39420 Gen-CNG Equipment

39500 Gen-Lab Equipment

39600 Gen-Power Operated Equipment

39700 Gen-Communication Equipment

39800 Gen-Misc Equipment

39910 Gen-Other Tangible Property

Total

Schedule E-17.1a





(11) (12) (13) (14) (15) (16) (17) (18)

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013





(1,536,530) (1,542,358) (1,548,181) (1,544,293) (1,546,888) (1,550,462) (1,530,703) (1,503,174)

2 2 2 2 2 2 2 40,071

(1,731,832) (1,737,495) (1,743,158) (1,735,863) (1,735,863) (1,735,863) (1,726,168) (1,644,300)

0 0 0 0 0 0 0 (13,908)

(1,430,963) (1,436,818) (1,442,673) (1,444,626) (1,446,673) (1,448,782) (1,425,108) (1,371,915)

(31,392) (32,759) (34,126) (22,720) (28,802) (34,883) (30,026) (13,586)

(235,812) (241,232) (252,943) (315,396) (377,849) (435,281) (230,392) (165,354)

(59,560) (60,847) (62,134) (68,979) (75,824) (82,670) (58,273) (42,831)

(175,678) (176,569) (167,705) (167,705) (167,705) (167,705) (174,786) (164,090)

(1,871,979) (1,922,812) (1,976,759) (2,028,015) (2,079,271) (2,201,188) (1,821,146) (1,273,948)

(3,260,181) (3,348,098) (3,407,273) (3,458,145) (3,503,409) (3,170,258) (3,198,681) (3,131,842)

0 0 0 0 (845) (845) 0 (758)

(2,936)

(308,628) (314,064) (319,500) (323,079) (326,657) (330,235) (303,192) (247,439)

(12,852) (12,936) (13,019) (13,044) (13,070) (13,095) (12,768) (12,596)

(2,413,520) (2,421,993) (2,419,663) (2,412,530) (2,427,630) (2,441,583) (2,405,047) (2,347,889)

(5,664) (5,664) (5,664) (5,664) (5,664) (5,664) (5,664) (5,664)

2,887

31,525 10,730 22,374 (45,709) (113,792) (25,651) 52,677 270,793

(1,419,261) (1,426,993) (1,434,906) (1,440,489) (1,446,072) (1,452,333) (1,411,529) (1,336,707)

(17,447) (17,513) (14,804) (14,885) (14,965) (15,882) (17,381) (25,534)

(23,093) (23,093) (23,093) (23,093) (23,093) 0 (23,093) (14,433)

(149,179,672) (149,948,148) (150,342,007) (150,485,602) (151,253,992) (151,240,601) (148,476,506) (142,668,524)

Page 6 of 6




Docket No. 15-011-U SourceGas LLC

Explanation: Schedule showing the trial balance by detail general ledger subaccount numbers for the test year and two preceding non-overlapping fiscal or calendar years. Also, provide monthly trial balances for the

historical portion of the test year

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Line

No. 4 digit FERC

GL FERC


Activity for 6

months ending

09/2014

Balance at

3/2013

Balance at

3/2014

1 1010 9101000 Gas Plant in Service 44,892,106.94 44,809,519.57 44,959,087.58 51,838,822.81 51,838,822.81 53,226,024.33 43,364,752.60 44,861,854.36

2 1011 9101100 Property - Capital L 22,653,383.22 22,657,467.65 24,310,792.75 17,963,593.60 17,963,593.60 18,305,425.04 20,003,241.14 22,664,657.29

3 1070 9107000 CWIP-Gas 7,612,747.85 8,179,833.06 6,606,026.54 7,313,512.84 8,247,766.60 7,351,558.97 1,241,666.16 5,818,584.25

4 1080 9108000 Accum Prov for depr (27,144,368.05) (27,632,126.73) (28,195,837.76) (28,893,456.66) (29,506,258.95) (30,141,881.97) (20,849,354.60) (26,547,266.48)

5 1230 9123000 ADVANCE TO AFFILIATE 65,237,940.06 76,282,119.20 80,756,895.95 86,870,172.95 96,872,817.74 107,756,683.78 112,819,950.76 51,648,054.65

6 1231 9123100 Investment in Source 775,171,043.07 775,171,043.07 775,171,043.07 775,171,043.07 775,171,043.07 775,171,043.07 755,904,784.59 775,171,043.07

7 1310 9131000 Cash 1,663,560.11 1,659,914.17 1,097,056.56 509,136.79 806,328.23 234,569.62 829,652.54 2,911,343.23

8 1420 9142000 Customer Accounts Re (21,868.58) (51,452.70) - (17,266.59) (32,378.69) - - -

9 1450 9145000 S-T N/R-Gen Co 139,198,529.37 139,198,529.37 139,198,529.37 139,198,529.37 139,198,529.37 139,198,529.37 139,198,529.37 139,198,529.37

10 1460 9146000 Intercompany AR (1,162,395.36) 1,453,146.10 2,659,709.42 11,650,327.86 12,685,020.61 11,068,519.18 (56,909,183.33) (6,279,493.82)

11 1650 9165000 Prepayments 2,570,478.97 2,317,960.58 1,878,445.26 5,370,209.03 4,856,963.34 4,213,345.90 1,734,518.46 2,769,076.13

12 1750 9175000 Derivative instr. As 242,536.29 140,011.29 181,588.14 286,596.14 210,459.14 254,845.58 348,286.29

13 1810 9181000 Unamort Debt Exp 1,489,791.11 1,441,736.78 1,402,849.15 1,353,961.52 1,305,073.89 1,256,186.26 2,008,675.39 1,537,845.40

14 1823 9182300 Other Regulatory ass 8,837,196.06 8,315,011.71 7,734,928.21 8,816,053.41 7,946,513.89 9,362,531.36 16,146,361.21 8,454,418.13

15 1840 9184000 Clr Accts 960,352.29 787,729.89 683,805.62 567,675.91 554,478.21 410,310.61 824,311.14 763,956.61

16 2110 9211000 Misc PIC (357,459,431.22) (356,854,481.21) (350,293,450.10) (349,948,537.02) (349,308,304.53) (372,678,393.98) (343,247,384.39) (358,035,422.38)

17 2160 9216000 Unappropriated RE (13,678,099.79) (13,678,099.79) (13,678,099.79) (13,678,099.79) (13,678,099.79) (13,678,099.79) 30,219,768.86 (13,678,099.79)

18 2190 9219000 Accum other comp inc 479,656.03 578,674.61 487,733.19 348,843.93 396,428.35 330,611.69 2,269,424.12 378,569.91

19 2210 9221000 Bonds (325,000,000.00) (325,000,000.00) (325,000,000.00) (325,000,000.00) (325,000,000.00) (325,000,000.00) (325,000,000.00) (325,000,000.00)

20 2231 9223100 Advances fm Affiliat (90,585,743.45) (103,111,630.81) (106,780,255.30) (111,200,129.65) (110,084,941.27) (109,268,962.37) (174,991,902.28) (69,960,982.35)

21 2240 9224000 Long Term Debt (232,800,000.00) (234,400,000.00) (241,200,000.00) (259,700,000.00) (269,500,000.00) (254,300,000.00) (129,300,000.00) (227,900,000.00)

22 2260 9226000 Def Fin Costs Disc o 299,843.25 291,276.30 282,709.35 274,142.40 265,575.45 257,008.50 411,213.60 308,410.20

23 2283 9228300 Accum Prov-Pension (18,321,072.42) (17,974,079.69) (17,589,152.88) (17,876,974.07) (17,156,346.60) (18,756,025.84) (27,446,127.48) (18,728,841.97)

24 2310 9231000 Notes Payable (75,000,000.00) -

25 2320 9232000 Accounts Payable (203,288.60) (1,705,031.93) (316,301.92) (170,449.10) (2,113,936.31) (2,016,364.97) 39,745,449.81 (2,184,982.79)

26 2360 9236000 Taxes Accrued (381,969.52) (250,221.34) (373,034.23) (483,537.74) (551,530.55) (564,431.35) (656,713.73) (302,141.31)

27 2370 9237000 Accrued Int (1,850,681.10) (3,514,729.61) (4,985,336.13) (1,851,214.87) (3,553,768.40) (5,025,687.52) (5,308,013.98) (4,989,262.52)

28 2410 9241000 Tax Collections Paya - 1,697.77 4,720.27 4,399.29 4,843.53 - - -

29 2420 9242000 Misc Current and Acc (7,531,204.69) (5,619,842.07) (7,269,824.04) (8,741,730.85) (9,586,631.14) (10,455,953.54) (11,221,581.36) (6,370,053.53)

30 2440 9244000 Deriv. instr liab (348,097.35) (355,279.35) (316,603.20) (264,227.20) (275,546.20) (247,901.98) (1,756,379.69) (321,935.35)

31 2530 9253000 Other Def Credits (1,582,910.69) (1,587,257.80) (1,590,091.24) (1,592,924.68) (1,595,758.12) (1,598,591.56) (1,014,697.96) (1,578,563.58)

32 4030 9403000 Depreciation Expense 2,323,785.59 2,914,749.13 3,478,460.16 4,092,732.99 4,705,535.28 5,342,099.73 3,624,551.63 1,426,844.28 1,717,548.10

33 4039 9403900 Indirect-Deprec Exp (2,323,785.57) (2,914,749.11) (3,478,460.14) (4,092,732.97) (4,705,535.26) (5,342,099.71) (3,624,551.63) (1,426,843.76) (1,717,548.08)

34 4081 9408100 "Taxes, other than i 24,346.95 30,428.01 33,331.07 39,412.13 45,493.19 54,070.12 35,804.23 11,250.00 18,265.89

35 4089 9408900 Taxes, ot than indir (30,621.38) (37,004.99) (43,556.07) (50,455.66) (59,449.64) (69,175.57) (45,608.60) (11,048.15) (23,566.97)

36 4160 9416000 "Merchandinse, CAPP, (8,382.81) (8,382.81)

37 4169 9416900 Indirect Merch, CAPP 8,382.79 8,382.79

38 4190 9419000 Interest and Dividen (1,623,999.62) (2,057,989.29) (2,496,520.40) (2,949,975.36) (3,414,868.69) (3,889,738.51) (2,673,310.49) (1,448,960.39) (1,216,428.02)

39 4210 9421000 Misc Non-operating i (58.39) (58.39) (2,267.01) (2,267.01) (4,789.29) (4,789.29) (4,730.90) (58.39)

SOURCEGAS LLC




Page 1 of 3







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Line

No. 4 digit FERC

GL FERC


Activity for 6

months ending

09/2014

Balance at

3/2013

Balance at

3/2014

SOURCEGAS LLC




40 4261 9426100 Donations 1,002.32 1,002.32 1,002.32 2,002.32 13,202.32 13,202.32 700.00 -

41 4264 9426400 Civic & political ac 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 - 4,000.00

42 4265 9426500 Revolver Issuance Co (34,045.00) (68,090.00) (68,090.00) (68,090.00) (102,135.00) (102,135.00) (68,090.00) - (34,045.00)

43 4269 9426900 Indirect-Donations-P (6,740.72) (6,863.94) (4,701.01) (11,474.87) (12,474.87) (24,389.87) (21,842.79) (7,038.42) (2,547.08)

44 4270 9427000 INTEREST - LONG TERM 7,447,408.89 9,306,052.16 11,159,654.48 12,988,197.26 14,877,063.97 16,713,190.54 11,136,131.83 6,576,784.73 5,577,058.71

45 4280 9428000 Amort of debt disc 226,484.96 289,106.24 346,560.82 404,015.40 461,469.98 518,924.56 349,060.84 167,348.76 169,863.72

46 4300 9430000 Int on I/C debt 375,733.45 521,237.31 680,579.41 844,134.50 1,009,381.87 1,176,132.08 921,624.79 663,110.39 254,507.29

47 4310 9431000 Other Interest Expen 382,464.10 475,939.00 574,558.69 693,480.48 827,222.89 967,310.32 668,893.97 89,333.60 298,416.35

48 4320 9432000 Allow Funds During C (12,022.59) (17,635.43) (22,409.93) (27,968.09) (34,103.14) (43,793.12) (36,894.98) (68,578.29) (6,898.14)

49 7500 9750000 Gather-Operation & 5,880.74 5,880.74 5,880.74 10,380.74 10,380.74 10,380.74 10,380.74 4,905.00 -

50 8500 9850000 Transm-Op. Superv an 125.00

51 8510 9851000 Transm-Sys Cntl & Ld 15,770.93 19,103.54 22,455.94 26,147.68 29,940.17 33,414.58 20,976.26 15,265.88 12,438.32

52 8520 9852000 Commun sys exp 305.16 305.16 305.16 1,177.29 1,177.29 1,177.29 151.64 -

53 8560 9856000 Transm-Mains Expense 423.36 423.36 423.36 -

54 8590 9859000 Transm-Other Expense 17,300.19 11,000.19 12,495.19 15,332.19 15,332.19 19,771.19 10,420.00 538.21 9,351.19

55 8660 9866000 Main of comm equip 238.96

56 8700 9870000 Distrib-Op. Superv & 20,955.55 24,492.38 29,128.35 32,756.35 35,772.35 38,788.35 23,722.94 13,572.36 15,065.41

57 8710 9871000 Disbstrib Load Disp (4.49) (4.49) (4.49) (4.49) (4.49) (4.49) - - (4.49)

58 8740 9874000 Distrib-Mains and Se 15.00 15.00 114.25 114.25 114.25 114.25 99.25 37.40 15.00

59 8750 9875000 Distrib-Mea & Reg St 2,140.50 2,140.50 2,140.50 2,140.50 2,140.50 3,135.50 995.00 - 2,140.50

60 8790 9879000 Distrib-Customer Ins 3,300.00 3,300.00 3,300.00 3,300.00 3,300.00 9,300.00 9,300.00

61 8800 9880000 Distrib-Other Expens 200,333.34 228,547.27 241,318.31 261,837.54 288,216.00 342,969.13 196,348.88 20,214.33 146,620.25

62 8809 9880900 Indirect-Distr-Other (11,475.90) (5,175.90) (2,247.28) (6,207.82) (7,731.12) (12,649.52) (8,602.62) (1,264.97) (4,046.90)

63 8810 9881000 Distr-Rents Bld(real 126.36 126.36 126.36 37,817.52 37,817.52 37,817.52 37,691.16 15,683.03 126.36

64 8819 9881900 Indirect-Distr-Rents 508.94 508.94 508.94 (37,182.22) (37,182.22) (37,182.22) (37,691.16) (15,683.03) 508.94

65 8940 9894000 Distrib-Maint of Oth 60.36 310.04 310.04 310.04 310.04 310.04 310.04

66 9030 9903000 Custact-Cust Rec & C 1,457,853.87 1,844,877.55 2,163,508.66 2,550,097.07 2,850,888.25 3,179,177.32 2,109,259.95 1,016,258.73 1,069,917.37

67 9039 9903900 Indirect-Cust Rec & (1,625,747.84) (2,073,521.32) (2,452,666.74) (2,893,878.15) (3,250,297.44) (3,626,457.90) (2,406,932.57) (1,041,749.05) (1,219,525.33)

68 9050 9905000 Custact-Misc Cust Ac (64.34) (64.34)

69 9090 9909000 Info. & Instruct. Ad 23,635.95 23,267.64 23,267.64 23,267.64 25,087.39 25,087.39 17,951.44 1,195.13 7,135.95

70 9100 9910000 Misc. Cust Svc. and 2,460.00 3,280.00 4,100.00 4,100.00 5,740.00 5,740.00 3,403.74 -

71 9120 9912000 Sales Exp- Dem & Sel 4,708.20 15,999.34 17,903.80 58,212.19 63,454.42 77,499.86 75,151.67 142,128.45 2,348.19

72 9130 9913000 Advertising Exp 173,370.21 247,625.76 233,865.78 201,769.51 323,310.81 304,062.79 188,588.54 (7,341.05) 115,474.25

73 9139 9913900 Indirect-Advertising (211,309.55) (293,810.97) (288,315.06) (261,483.86) (389,647.14) (390,734.76) (259,347.81) (139,494.29) (131,386.95)

74 9200 9920000 Admin and General Sa 788,246.64 1,032,266.11 1,208,058.47 1,526,085.06 2,282,429.33 2,254,171.75 1,695,727.52 31,401.85 558,444.23

75 9209 9920900 Admin and Gen Sa Ind (789,814.06) (1,024,681.28) (1,192,126.65) (1,483,820.15) (2,188,854.03) (2,123,407.30) (1,563,395.65) (17,878.34) (560,011.65)

76 9210 9921000 Adm & Gen-Off Sup an 2,111,973.71 2,952,504.05 3,597,268.84 4,277,838.65 4,922,822.97 5,622,871.82 3,970,000.52 1,747,282.59 1,652,871.30

77 9219 9921900 Adm & Gen-Off Sup In (1,745,047.21) (2,347,210.75) (2,922,843.00) (3,516,386.20) (4,008,767.78) (4,489,991.48) (3,088,271.74) (1,346,318.30) (1,401,719.74)

78 9220 9922000 Adm exp transf-cred (579,743.14) (727,202.54) (864,697.67) (1,010,538.45) (1,149,660.78) (1,300,157.21) (867,719.31) (432,437.90)

79 9229 9922900 Admin Exp Transfr-CR 579,743.22 727,202.60 864,697.80 1,010,538.60 1,149,660.84 1,300,157.28 867,719.30 (631.20) 432,437.98

Page 2 of 3







(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

Line

No. 4 digit FERC

GL FERC


Activity for 6

months ending

09/2014

Balance at

3/2013

Balance at

3/2014

SOURCEGAS LLC




80 9230 9923000 Adm & Gen-Outside Se 511,029.69 385,844.71 489,372.29 663,835.91 971,690.91 1,049,359.71 556,282.07 471,447.55 493,077.64

81 9239 9923900 Adm & Gen-Outside In (796,020.07) (833,927.83) (961,124.16) (1,183,379.01) (1,433,270.00) (1,766,276.38) (1,079,329.97) (637,762.71) (686,946.41)

82 9240 9924000 Adm & Gen-Prop Ins E 909,467.60 1,135,307.50 1,356,217.41 1,821,448.56 1,786,679.71 2,002,410.86 1,332,403.16 647,382.82 670,007.70

83 9249 9924900 Adm & Gen-Prop Ind (909,467.60) (1,135,307.50) (1,391,217.47) (1,862,281.97) (2,042,231.39) (2,263,795.89) (1,593,788.20) (647,382.80) (670,007.69)

84 9260 9926000 Admin & Gen-Employee 245.00 245.00 35,245.00 41,078.34 46,911.68 59,458.71 59,213.71 5,338.54 245.00

85 9269 9926900 Admin & Gen-Emp Ind (200,811.81) (249,220.11) (269,253.67) (350,840.37) (378,153.23) (411,510.88) (294,395.52) (47,613.82) (117,115.36)

86 9280 9928000 Ad & Gen-Reg Commiss 32.45 32.45 32.45 32.45 32.45 32.45 215.00 -

87 9302 9930200 Ad & Gen- Misc Gen e 454,801.37 571,911.85 723,948.79 795,881.85 915,669.26 1,046,100.04 703,447.75 272,558.67 342,652.29

88 9309 9930900 Ad & Gen- Misc Ind (407,110.23) (542,324.24) (688,662.24) (750,686.15) (873,384.99) (993,206.60) (686,641.30) (287,777.80) (306,565.30)

89 9310 9931000 Adm & Gen-Rents 492,237.21 607,559.37 792,274.46 908,574.90 1,025,773.35 1,142,073.79 765,158.73 70,787.66 376,915.06

90 9319 9931900 Adm & Gen-Rents Ind (488,472.71) (602,343.79) (784,821.86) (899,876.57) (1,014,700.95) (1,128,952.61) (754,440.44) (283,098.88) (374,512.17)

91 9320 9932000 Main of general plnt 335.56 335.56 878.89 878.89 878.89 878.89 543.33 - 335.56

92 9990 9999000 FERC offset account (2,422,804.73) (3,680,111.64) (4,800,677.45) (5,962,150.77) (6,983,042.02) (8,132,747.79) (6,463,346.74) (105,434.41) (1,669,401.05)

93 9990 9999001 FERC offset acct IC 2,422,804.73 3,680,111.64 4,800,677.45 5,962,150.77 6,983,042.02 8,132,747.79 6,463,346.74 105,434.41 1,669,401.05

94 Total (0.00) - 0.00 0.00 0.00 (0.00) 10,292,684.63 0.00 0.00

Page 3 of 3




Docket No. 15-011-U SG LLC Plant in Service



(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

Asset Class DescriptionBalance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013

Balance at

04/2014

Balance at

05/2014

Balance at

06/2014

Balance at

07/2014

Balance at

08/2014

Balance at

09/2014

Balance at

03/2014

Balance at

03/2013

39001 Gen-Structures & Improvements 91,785 91,785 104,925 151,026 151,026 158,763 91,785 91,785 123,493 123,286 123,050 115,136 114,834 114,367 123,700 126,174

39002 Gen-Leasehold Improvements 107,740 107,740 107,740 107,740 107,740 107,740 107,740 107,740 (7,707) (7,990) (8,273) (8,503) (8,734) (8,964) (7,424) (3,442)

39100 Gen-Office Mach & Equipment 72,781 72,781 72,781 108,722 108,722 109,323 108,300 46,727 (29,272) (29,853) (30,433) (62,704) (63,614) (64,542) (27,222) (23,186)

39101 Gen-Office Furniture 134,924 134,924 134,924 134,924 134,924 134,924 134,924 134,924 (41,079) (41,798) (42,517) (43,380) (44,243) (45,106) (40,360) (27,254)

39102 Gen-Office Furniture 2,168,224 2,085,637 2,093,924 2,094,054 2,094,054 2,094,054 2,162,931 2,162,931 (267,059) (191,000) (200,920) (213,244) (225,472) (237,701) (256,696) (134,130)

39103 Gen-Platform Systems & Other Computer Equipment 42,124,017 42,124,017 42,252,158 25,231,857 25,231,857 26,597,623 42,063,537 40,628,993 (16,683,303) (17,029,608) (17,297,474) (9,796,358) (10,025,141) (10,245,213) (16,329,788) (13,142,093)

39104 Gen-Computers & Licenses 10,975,985 10,980,070 11,316,162 2,407,089 2,407,089 2,447,260 10,981,037 9,379,623 (5,117,899) (5,228,479) (5,347,741) (1,332,915) (1,359,715) (1,401,806) (5,015,853) (3,726,951)

39105 Gen-IT Equipmentment and Software 11,677,398 11,677,398 12,994,631 9,570,950 9,570,950 9,734,575 11,683,620 10,623,619 (5,086,476) (5,190,455) (5,354,433) (4,209,137) (4,295,856) (4,388,106) (4,959,423) (3,894,652)

39106 Gen - CIS 0 0 0 23,408,154 23,408,154 23,408,155 0 0 0 (10,007,357) (10,210,883) (10,417,394)

39107 Gen-Computers & Licenses - Sftwr 0 0 0 1,558,624 1,558,624 1,558,624 0 0 0 (285,051) (300,399) (316,520)

39108 Gen-IT Equipment and Software - Sftwr 0 0 0 4,426,930 4,426,930 4,564,966 0 0 0 (2,958,706) (2,992,791) (3,033,233)

39201 Gen-Transp Automobiles 40,209 40,209 40,209 40,209 40,209 40,209 40,209 40,209 (20,044) (20,395) (20,746) (21,052) (21,358) (21,664) (19,693) (15,492)

39400 Gen-Tools Shop Garage Equipment 1,254 1,254 1,254 410,962 410,962 410,962 1,254 1,254 (184) (188) (193) (53,388) (55,447) (57,507) (179) (125)

39600 Gen-Power Operated Equipment 17,192 17,192 17,192 17,192 17,192 17,192 17,192 17,192 (2,475) (2,570) (2,666) (2,773) (2,881) (2,989) (2,380) (1,236)

39700 Gen-Communication Equipment 133,983 133,983 133,983 133,983 133,983 147,081 133,983 132,999 (12,363) (13,077) (13,491) (14,025) (14,559) (15,504) (11,949) (6,966)

Total 67,545,490 67,466,987 69,269,880 69,802,416 69,802,416 71,531,449 67,526,512 63,367,994 (27,144,368) (27,632,127) (28,195,838) (28,893,457) (29,506,259) (30,141,882) (26,547,266) (20,849,355)

SOURCEGAS LLC



GAS PLANT PLACE IN SERVICE (101) ACCUM PROV FOR DEPRECIATION (108 & 111)

Page 1 of 1



F. Depreciation Schedules

F-1.1 Historical Test Year Depreciation Information

F-1.2 Partially Projected Test Year Depreciation Information

F-1.2 1048 Partially Projected Test Year Depreciation Information

F-1.2 1041 Partially Projected Test Year Depreciation Information

F-1.3 Pro Forma Year Depreciation Information

F-1.3 1048 Pro Forma Year Depreciation Information

F-1.3 1041 Pro Forma Year Depreciation Information


SOURCEGAS ARKANSAS Schedule: F - 1.1

Partially Projected Test Year Ending March 31, 2015 Title: Historial Test Year

Docket No. Depreciation Information

(1) (2) (3) (4) (5) (6) (7)

Line No.

Acct.

Number

Acct.

Description

Plant Balance

Per Book

End of Test Year (a) (B) Reclassifications (b)

Adjusted

Plant Balance

End of

Test Year (a) (B)

Accumulated

Depreciation

Per Book

End of Test Year (a) (B)

NOTE: Schedule F-1.1 is not required when filing

a partially projected test year.


(a) E-1 (A) F-1.3

(b) Provide supporting schedules (B) B-3

Total

HISTORIAL TEST YEAR

Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled byt function, for a historical test year

Schedule F-1.1 should only be completed if the company is filing 12 months of actual test year data. Total amounts must reconcile to the recap schedules

indicated.

Page 1 of 1


SOURCEGAS ARKANSAS INC Schedule: F-1.2Partially Projected Test Year Ending March 31, 2015 Title: Partially Projected Test YearDocket No. 15-011-U Depreciation Information

PARTIALLY PROJECTED TEST YEAR

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Projected

Plant Balance Plant Balance Accumulated DepreciationLine Asset Account Per Book End of End of Per Book End of HistoricalNo. Class Description Historical Portion of Test Year Additions Retirements (b) Reclassifications (c) Test Year (A) (B) Portion of Test Year (a) (B)

1 INTANGIBLE2 30100 Intangible - Organization -$ -$ -$ -$ -$ -$ 3 30200 Intangible - Franchises & Consents 5,305.45 - - - 5,305.45 (5,305.45) 4 30300 Intangible - Misc Intan Plant 87,855.10 - - - 87,855.10 (87,855.10) 5 Total 93,160.55 - - - 93,160.55 (93,160.55)

6 PRODUCTION

7 32510 Prod - Producing Lands 3,901.10 - - - 3,901.10 - 8 32540 Prod - Rights of Way 765,715.70 - - - 765,715.70 (860,969.39) 9 32550 Prod - Other Land and Land Rights 28,481.24 - - - 28,481.24 (31,506.83)

10 32600 Prod - Gas Well Structures - - - - - - 11 32700 Prod - Field Compressor Station Structures 64,145.02 - - - 64,145.02 (59,430.31) 12 32800 Prod - Field Meas & Reg Station Structures 87,197.54 - - - 87,197.54 (95,068.32) 13 32900 Prod - Other Structures 104,954.83 - - - 104,954.83 (107,941.47) 14 32930 Prod - Arkansas Other Structures 937,432.12 - - - 937,432.12 (548,482.19) 15 33200 Prod - Field Lines 12,821,835.37 - - - 12,821,835.37 (14,397,733.06) 16 33300 Prod - Field Compressor Station Equip 2,743,058.19 1,054,699.08 (433,740.24) - 3,364,017.03 (1,578,745.93) 17 33301 Prod - Gas Plt Leased Others - - - - - 3,593.37 18 33400 Prod - Field Meas & Reg Station Equip 3,764,783.51 424,584.53 (174,608.47) - 4,014,759.57 (2,978,363.88) 19 33600 Prod - Purification Equip 906,608.09 104,165.79 (42,837.71) - 967,936.17 (527,798.75) 20 33700 Prod - Other Equipment 58,505.72 - - - 58,505.72 (44,939.58) 21 33720 Prod - Salt Water Tanks 98,390.49 - - - 98,390.49 (113,405.83) 22 33730 Prod - Environmental Equip 115,722.65 - - - 115,722.65 (129,302.38) 23 Total 22,500,731.57 1,583,449.40 (651,186.42) - 23,432,994.55 (21,470,094.55)

24 UNDERGROUND STORAGE

25 35010 Stor - Land 9,330.00 - - - 9,330.00 - 26 35020 Stor - Rights of Way 6,098.82 - - - 6,098.82 (1,387.32) 27 35101 Stor - Structures & Improvements - - - - - - 28 35102 Stor - Compressor Station Structures 12,739.18 - - - 12,739.18 (11,534.91) 29 35103 Stor - Meas and Reg Station Structures - - - - - 309.52 30 35104 Stor - Other Structures 103,245.40 - - - 103,245.40 (102,350.60) 31 35200 Stor - Wells Construction 939,105.18 - - - 939,105.18 (423,958.98) 32 35210 Stor - Storage Leaseholds and Rights 195,969.81 - - - 195,969.81 (78,912.12) 33 35220 Stor - Reservoirs - - - - - - 34 35240 Stor - Wells Equipment 33,645.99 - - - 33,645.99 (66,042.03) 35 35300 Stor - Lines 459,126.06 - - - 459,126.06 (288,796.96) 36 35400 Stor - Compressor Station Equip 1,071,412.74 19,705.36 (4,842.34) - 1,086,275.76 (974,075.21) 37 35500 Stor - Meas & Reg Equip 213,396.93 156.19 (38.38) - 213,514.74 (51,530.13) 38 35600 Stor - Purification Equip 134,161.49 - - - 134,161.49 (172,730.01) 39 35700 Stor - Other Equip 16,548.67 - - - 16,548.67 (6,493.46) 40 35800 Stor - ARO Underground Stor - - - - - - 41 Total 3,194,780.27 19,861.55 (4,880.72) - 3,209,761.10 (2,177,502.21)

42 UNDERGROUND STORAGE OTHER

43 36000 Stor LNG - Land & Land Rights 54,201.90 - - - 54,201.90 - 44 36100 Stor LNG - Structures & Improvements 1,239,217.74 9,388.42 (2,422.44) - 1,246,183.72 (1,187,502.16) 45 36200 Stor LNG - Gas Holders 1,067,883.18 - - - 1,067,883.18 (1,333,371.01) 46 36300 Stor LNG - Purification Equip 310,435.47 - - - 310,435.47 (315,757.84) 47 36310 Stor LNG - Liquefaction Equip 1,750,508.16 26,315.55 (6,790.04) - 1,770,033.67 (1,312,035.94) 48 36320 Stor LNG - Vaporizing Equip 617,771.11 - - - 617,771.11 (714,728.90) 49 36330 Stor LNG - Compressor Equip 233,732.04 - - - 233,732.04 (223,055.19) 50 36340 Stor LNG - Meas & Regulating Equip 389,817.48 - - - 389,817.48 (337,912.60)

Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for a partially projected test year.

Schedule F-1.2 should only be completed if the company is filing a partially projected test year. Total amounts must reconcile to the recap schedules indicated.

Projected

Page 1 of 3




(1) (2) (3) (4) (5) (6) (7) (8) (9)

Projected




Projected

51 36350 Stor LNG - Other Equipment 407,358.85 102,151.73 (25,102.47) - 484,408.11 (441,754.08) 52 36351 Stor LNG - Other Equipment 42,534.74 - - - 42,534.74 (2,189.91) 53 Total 6,113,460.67 137,855.70 (34,314.95) - 6,217,001.42 (5,868,307.63)

54 TRANSMISSION

55 36511 Trans - Land 36,257.91 501.98 (44.05) - 36,715.84 (859.31) 56 36512 Trans - Land Rights - - - - - - 57 36521 Trans - Rights - of - way 4,132,798.46 27,037.04 (2,372.59) - 4,157,462.91 (747,873.98) 58 36600 Trans - Structures & Improvements - - - - - - 59 36610 Trans - Compressor Station Structures 422,411.65 - - - 422,411.65 (222,109.75) 60 36620 Trans - Meas & Reg Station Structures 145,468.66 - - - 145,468.66 (100,155.54) 61 36630 Trans - Other Structures 884,664.17 156,048.66 (13,693.80) - 1,027,019.03 (493,975.47) 62 36700 Trans - Mains 78,271,547.82 10,211,427.24 (914,009.46) - 87,568,965.60 (23,095,492.30) 63 36710 Trans - Smart Pigging - - - - - - 64 36720 Trans - Hydrostatic Tests - - - - - - 65 36730 Trans - Mains Recoating - - - - - - 66 36800 Trans - Compressor Station Equip 19,912,022.56 164,744.71 (14,456.91) - 20,062,310.36 (9,249,177.39) 67 36900 Trans - Meas & Reg Station Equip 5,666,801.00 3,800.20 (333.48) - 5,670,267.72 (2,853,969.95) 68 36901 Trans - Meas & Reg Station Equip - - - - - - 69 36902 Trans - City Gates - - - - - - 70 37000 Trans - Communication Equip 244,455.30 37,904.75 (3,326.27) - 279,033.78 (54,578.24) 71 37001 Trans - Microwave Equip - - - - - - 72 37002 Trans - Mobile Comm Equip - - - - - - 73 37101 Trans - Other Equip 324,228.68 164.98 (14.48) - 324,379.18 (130,588.80) 74 37102 Trans - Dehydration Equip - - - - - - 75 Total 110,040,656.21 10,601,629.56 (948,251.04) - 119,694,034.73 (36,948,780.73)

76 DISTRIBUTION

77 37401 Dist - Land 246,110.20 464.59 (39.02) - 246,535.77 (57,632.44) 78 37402 Dist - Land Rights 2,722,723.57 807,140.27 (67,787.74) - 3,462,076.10 (329,117.98) 79 37501 Dist - Structures and Improvements 2,843,616.25 277,135.90 (23,275.28) - 3,097,476.87 (1,225,126.31) 80 37520 Dist - Other Structures 830,224.57 - - - 830,224.57 (498,476.62) 81 37600 Dist - Mains 98,815,767.08 13,311,100.64 (1,174,413.22) - 110,952,454.50 (34,095,420.45) 82 37700 Dist - Compressor Station Equip - - - - - - 83 37800 Dist - Meas & Reg Station Equip - General 7,459,188.53 166,831.51 (14,711.93) - 7,611,308.11 (2,366,913.97) 84 37900 Dist - Meas & Reg Station Equip - City Gate 378,464.46 142,475.92 (12,564.14) - 508,376.24 (138,726.62) 85 38000 Dist - Services 24,573,434.49 1,293,784.45 (195,585.45) - 25,671,633.49 (16,750,576.93) 86 38100 Dist - Meters 19,412,474.14 1,194,655.67 (100,333.25) - 20,506,796.56 (5,721,337.14) 87 38110 Dist - AMR Equipment 5,897,064.72 295,739.17 (24,837.68) - 6,167,966.21 (1,708,570.45) 88 38200 Dist - Meter Installations 5,560,649.38 989,266.05 (87,237.76) - 6,462,677.67 (1,563,750.09) 89 38300 Dist - House Regulators 6,005,822.60 378,305.52 (31,772.02) - 6,352,356.10 (3,002,215.88) 90 38400 Dist - House Regulator Installations 3,541,274.00 955.12 (80.22) - 3,542,148.90 (1,553,490.18) 91 38500 Dist - Industrial Meas & Reg Station Equip 2,126,301.40 (7,181.52) 603.14 - 2,119,723.02 (515,266.54) 92 38600 Dist - Other Property On Customers Premises 10,575.89 - - - 10,575.89 (11,506.24) 93 38700 Dist - Other Equip 103,263.55 4,163.56 (349.68) - 107,077.43 (26,878.80) 94 Total 180,526,954.83 18,854,836.85 (1,732,384.25) - 197,649,407.43 (69,565,006.64)

95 GENERAL

96 38901 Gen - Land & Land Rights 175,980.31 - - - 175,980.31 (5,371.22) 97 39001 Gen - Structures & Improvements 2,209,998.50 132,096.40 (46,183.41) - 2,295,911.49 (1,509,945.05) 98 39002 Gen - Leasehold Improvements 72,149.65 - - - 72,149.65 (2,664.96) 99 39100 Gen - Office Mach & Equipment 1,589,162.36 203,322.51 (27,573.77) - 1,764,911.10 (1,756,987.54)

100 39101 Gen - Office Machines 40,139.91 - - - 40,139.91 (13,419.15) 101 39102 Gen - Office Furniture 2,426,285.78 39,201.81 (5,690.64) - 2,459,796.95 (1,530,934.59)

Page 2 of 3




(1) (2) (3) (4) (5) (6) (7) (8) (9)

Projected




Projected

102 39103 Gen - Non-Billing Platform Systems 8,526,327.16 2,672,825.18 (376,970.39) - 10,822,181.95 (3,203,321.68) 103 39104 Gen - Computers and Related Equipment 2,485,584.00 246,645.09 (33,449.00) - 2,698,780.09 (860,876.97) 104 39105 Gen - IT Equipment 3,336,342.54 80,662.57 (10,939.13) - 3,406,065.98 (1,456,671.44) 105 39106 Gen - Billing Platform Systems 8,721,804.77 37,415.87 (5,074.19) - 8,754,146.45 (3,881,505.55) 106 39107 Gen - Microsoft Licenses 463,690.69 20,910.46 (2,835.79) - 481,765.36 (94,164.58) 107 39108 Gen - Other Software 1,579,752.89 - - - 1,579,752.89 (1,052,595.16) 108 39130 Gen - Electronic Measurement Equip 65,157.33 - - - 65,157.33 (167,705.48) 109 39201 Gen - Transp Automobiles 5,320,133.57 734,314.94 (457,557.97) - 5,596,890.54 (2,208,840.16) 110 39202 Gen - Transp Light Trucks 6,586,036.36 838,776.08 (522,648.61) - 6,902,163.83 (3,170,257.64) 111 39203 Gen - Transp Heavy Trucks 31,545.40 - - - 31,545.40 (845.00) 112 39204 Gen - Transp Tractor Units Over the Road - - - - - - 113 39205 Gen - Transp Trailers 917,509.50 - - - 917,509.50 (330,235.11) 114 39300 Gen - Stores Equip 15,045.38 - - - 15,045.38 (13,094.75) 115 39400 Gen - Tools Shop Garage Equip 8,032,448.62 967,693.66 (602,978.27) - 8,397,164.01 (2,461,894.14) 116 39420 Gen - CNG Equip - - - - - (5,664.00) 117 39500 Gen - Lab Equip - - - - - - 118 39600 Gen - Power Operated Equip 4,350,294.12 140,237.25 (87,383.04) - 4,403,148.33 (26,539.98) 119 39700 Gen - Communication Equip 2,814,494.15 259,489.46 (153,219.85) - 2,920,763.76 (1,457,755.84) 120 39710 Gen - Mobile Communication Equip - - - - - - 121 39800 Gen - Misc Equip 53,978.80 11,648.96 (7,258.57) - 58,369.19 (15,881.61) 122 39900 Gen - Other Tangible Property - - - - - - 123 Total 59,813,861.79 6,385,240.24 (2,339,762.63) - 63,859,339.40 (25,227,171.60)

124 Total 382,283,605.89 37,582,873.30 (5,710,780.01) - 414,155,699.18 (161,350,023.91)

Supporting Schedule Recap Schedules

(a) E-1 (A) F-1.3(b) Direct Exhibit SLR-3 and Direct Exhibit SLR-4 (B) B-3(c) Provide supporting schedule - n/aOthers as needed

NoteAmounts may not agree with other schedules or foot due to rounding.

Page 3 of 3


SOURCEGAS ARKANSAS INC Schedule: F-1.2 1048Partially Projected Test Year Ending March 31, 2015 Title: Partially Projected Test YearDocket No. 15-011-U Depreciation Information


(1) (2) (3) (4) (5) (6) (7) (8) (9)

ProjectedPlant Balance Plant Balance Accumulated Depreciation

Line Asset Account Per Book End of End of Per Book End of HistoricalNo. Class Description Historical Portion of Test Year (a) Additions Retirements (b) Reclassifications (c) Test Year (A) (B) Portion of Test Year (a) (B)

1 INTANGIBLE

2 30100 Intangible - Organization -$ -$ -$ -$ -$ 3 30200 Intangible - Franchises & Consents 5,305.45 - - 5,305.45 (5,305.45) 4 30300 Intangible - Misc Intan Plant 87,855.10 - - 87,855.10 (87,855.10) 5 Total 93,160.55 - - - 93,160.55 (93,160.55)

6 PRODUCTION

7 32510 Prod - Producing Lands 3,901.10 - - 3,901.10 - 8 32540 Prod - Rights of Way 765,715.70 - - 765,715.70 (860,969.39) 9 32550 Prod - Other Land and Land Rights 28,481.24 - - 28,481.24 (31,506.83)

10 32600 Prod - Gas Well Structures - - - - - 11 32700 Prod - Field Compressor Station Structures 64,145.02 - - 64,145.02 (59,430.31) 12 32800 Prod - Field Meas & Reg Station Structures 87,197.54 - - 87,197.54 (95,068.32) 13 32900 Prod - Other Structures 104,954.83 - - 104,954.83 (107,941.47) 14 32930 Prod - Arkansas Other Structures 937,432.12 - - 937,432.12 (548,482.19) 15 33200 Prod - Field Lines 12,821,835.37 - - 12,821,835.37 (14,397,733.06) 16 33300 Prod - Field Compressor Station Equip 2,743,058.19 1,054,699.08 (433,740.24) 3,364,017.03 (1,578,745.93) 17 33301 Prod - Gas Plt Leased Others - - - - 3,593.37 18 33400 Prod - Field Meas & Reg Station Equip 3,764,783.51 424,584.53 (174,608.47) 4,014,759.57 (2,978,363.88) 19 33600 Prod - Purification Equip 906,608.09 104,165.79 (42,837.71) 967,936.17 (527,798.75) 20 33700 Prod - Other Equipment 58,505.72 - - 58,505.72 (44,939.58) 21 33720 Prod - Salt Water Tanks 98,390.49 - - 98,390.49 (113,405.83) 22 33730 Prod - Environmental Equip 115,722.65 - - 115,722.65 (129,302.38) 23 Total 22,500,731.57 1,583,449.40 (651,186.42) 23,432,994.55 (21,470,094.55)


25 35010 Stor - Land 9,330.00 - - 9,330.00 - 26 35020 Stor - Rights of Way 6,098.82 - - 6,098.82 (1,387.32) 27 35101 Stor - Structures & Improvements - - - - - 28 35102 Stor - Compressor Station Structures 12,739.18 - - 12,739.18 (11,534.91) 29 35103 Stor - Meas and Reg Station Structures - - - - 309.52 30 35104 Stor - Other Structures 103,245.40 - - 103,245.40 (102,350.60) 31 35200 Stor - Wells Construction 939,105.18 - - 939,105.18 (423,958.98) 32 35210 Stor - Storage Leaseholds and Rights 195,969.81 - - 195,969.81 (78,912.12) 33 35220 Stor - Reservoirs - - - - - 34 35240 Stor - Wells Equipment 33,645.99 - - 33,645.99 (66,042.03) 35 35300 Stor - Lines 459,126.06 - - 459,126.06 (288,796.96) 36 35400 Stor - Compressor Station Equip 1,071,412.74 19,705.36 (4,842.34) 1,086,275.76 (974,075.21) 37 35500 Stor - Meas & Reg Equip 213,396.93 156.19 (38.38) 213,514.74 (51,530.13) 38 35600 Stor - Purification Equip 134,161.49 - - 134,161.49 (172,730.01) 39 35700 Stor - Other Equip 16,548.67 - - 16,548.67 (6,493.46) 40 35800 Stor - ARO Underground Stor - - - - - 41 Total 3,194,780.27 19,861.55 (4,880.72) 3,209,761.10 (2,177,502.21)


43 36000 Stor LNG - Land & Land Rights 54,201.90 - - 54,201.90 - 44 36100 Stor LNG - Structures & Improvements 1,239,217.74 9,388.42 (2,422.44) 1,246,183.72 (1,187,502.16) 45 36200 Stor LNG - Gas Holders 1,067,883.18 - - 1,067,883.18 (1,333,371.01) 46 36300 Stor LNG - Purification Equip 310,435.47 - - 310,435.47 (315,757.84) 47 36310 Stor LNG - Liquefaction Equip 1,750,508.16 26,315.55 (6,790.04) 1,770,033.67 (1,312,035.94) 48 36320 Stor LNG - Vaporizing Equip 617,771.11 - - 617,771.11 (714,728.90) 49 36330 Stor LNG - Compressor Equip 233,732.04 - - 233,732.04 (223,055.19) 50 36340 Stor LNG - Meas & Regulating Equip 389,817.48 - - 389,817.48 (337,912.60)



Projected

Page 1 of 3




(1) (2) (3) (4) (5) (6) (7) (8) (9)





Projected

51 36350 Stor LNG - Other Equipment 407,358.85 102,151.73 (25,102.47) 484,408.11 (441,754.08) 52 36351 Stor LNG - Other Equipment 42,534.74 - - 42,534.74 (2,189.91) 53 Total 6,113,460.67 137,855.70 (34,314.95) - 6,217,001.42 (5,868,307.63)

54 TRANSMISSION

55 36511 Trans - Land 36,257.91 501.98 (44.05) 36,715.84 (859.31) 56 36512 Trans - Land Rights - - - - - 57 36521 Trans - Rights - of - way 4,132,798.46 27,037.04 (2,372.59) 4,157,462.91 (747,873.98) 58 36600 Trans - Structures & Improvements - - - - - 59 36610 Trans - Compressor Station Structures 422,411.65 - - 422,411.65 (222,109.75) 60 36620 Trans - Meas & Reg Station Structures 145,468.66 - - 145,468.66 (100,155.54) 61 36630 Trans - Other Structures 884,664.17 156,048.66 (13,693.80) 1,027,019.03 (493,975.47) 62 36700 Trans - Mains 78,271,547.82 10,211,427.24 (914,009.46) 87,568,965.60 (23,095,492.30) 63 36710 Trans - Smart Pigging - - - - - 64 36720 Trans - Hydrostatic Tests - - - - - 65 36730 Trans - Mains Recoating - - - - - 66 36800 Trans - Compressor Station Equip 19,912,022.56 164,744.71 (14,456.91) 20,062,310.36 (9,249,177.39) 67 36900 Trans - Meas & Reg Station Equip 5,666,801.00 3,800.20 (333.48) 5,670,267.72 (2,853,969.95) 68 36901 Trans - Meas & Reg Station Equip - - - - - 69 36902 Trans - City Gates - - - - - 70 37000 Trans - Communication Equip 244,455.30 37,904.75 (3,326.27) 279,033.78 (54,578.24) 71 37001 Trans - Microwave Equip - - - - - 72 37002 Trans - Mobile Comm Equip - - - - - 73 37101 Trans - Other Equip 324,228.68 164.98 (14.48) 324,379.18 (130,588.80) 74 37102 Trans - Dehydration Equip - - - - - 75 Total 110,040,656.21 10,601,629.56 (948,251.04) - 119,694,034.73 (36,948,780.73)

76 DISTRIBUTION

77 37401 Dist - Land 246,110.20 464.59 (39.02) 246,535.77 (57,632.44) 78 37402 Dist - Land Rights 2,722,723.57 807,140.27 (67,787.74) 3,462,076.10 (329,117.98) 79 37501 Dist - Structures and Improvements 2,843,616.25 277,135.90 (23,275.28) 3,097,476.87 (1,225,126.31) 80 37520 Dist - Other Structures 830,224.57 - - 830,224.57 (498,476.62) 81 37600 Dist - Mains 98,815,767.08 13,311,100.64 (1,174,413.22) 110,952,454.50 (34,095,420.45) 82 37700 Dist - Compressor Station Equip - - - - - 83 37800 Dist - Meas & Reg Station Equip - General 7,459,188.53 166,831.51 (14,711.93) 7,611,308.11 (2,366,913.97) 84 37900 Dist - Meas & Reg Station Equip - City Gate 378,464.46 142,475.92 (12,564.14) 508,376.24 (138,726.62) 85 38000 Dist - Services 24,573,434.49 1,293,784.45 (195,585.45) 25,671,633.49 (16,750,576.93) 86 38100 Dist - Meters 19,412,474.14 1,194,655.67 (100,333.25) 20,506,796.56 (5,721,337.14) 87 38110 Dist - AMR Equipment 5,897,064.72 295,739.17 (24,837.68) 6,167,966.21 (1,708,570.45) 88 38200 Dist - Meter Installations 5,560,649.38 989,266.05 (87,237.76) 6,462,677.67 (1,563,750.09) 89 38300 Dist - House Regulators 6,005,822.60 378,305.52 (31,772.02) 6,352,356.10 (3,002,215.88) 90 38400 Dist - House Regulator Installations 3,541,274.00 955.12 (80.22) 3,542,148.90 (1,553,490.18) 91 38500 Dist - Industrial Meas & Reg Station Equip 2,126,301.40 (7,181.52) 603.14 2,119,723.02 (515,266.54) 92 38600 Dist - Other Property On Customers Premises 10,575.89 - - 10,575.89 (11,506.24) 93 38700 Dist - Other Equip 103,263.55 4,163.56 (349.68) 107,077.43 (26,878.80) 94 Total 180,526,954.83 18,854,836.85 (1,732,384.25) - 197,649,407.43 (69,565,006.64)

95 GENERAL

96 38901 Gen - Land & Land Rights 175,980.31 - - 175,980.31 (5,371.22) 97 39001 Gen - Structures & Improvements 2,156,513.43 57,988.62 (36,133.21) 2,178,368.84 (1,550,461.69) 98 39002 Gen - Leasehold Improvements 40,097.11 - - 40,097.11 1.73 99 39100 Gen - Office Mach & Equipment 1,553,513.18 - - 1,553,513.18 (1,735,863.01)

100 39101 Gen - Office Machines - - - - - 101 39102 Gen - Office Furniture 1,756,276.95 767.70 (478.36) 1,756,566.29 (1,448,782.13)

Page 2 of 3




(1) (2) (3) (4) (5) (6) (7) (8) (9)





Projected

102 39103 Gen - Non-Billing Platform Systems 309,220.15 29,729.12 (18,524.47) 320,424.80 (34,882.95) 103 39104 Gen - Computers 1,738,152.65 - - 1,738,152.65 (435,281.33) 104 39105 Gen - IT Equipment 354,985.74 - - 354,985.74 (82,669.68) 105 39130 Gen - Electronic Measurement Equip 65,157.33 - - 65,157.33 (167,705.48) 106 39201 Gen - Transp Automobiles 5,305,931.74 734,314.94 (457,557.97) 5,582,688.71 (2,201,188.30) 107 39202 Gen - Transp Light Trucks 6,586,036.36 838,776.08 (522,648.61) 6,902,163.83 (3,170,257.64) 108 39203 Gen - Transp Heavy Trucks 31,545.40 - - 31,545.40 (845.00) 109 39204 Gen - Transp Tractor Units Over the Road - - - - - 110 39205 Gen - Transp Trailers 917,509.50 - - 917,509.50 (330,235.11) 111 39300 Gen - Stores Equip 15,045.38 - - 15,045.38 (13,094.75) 112 39400 Gen - Tools Shop Garage Equip 7,887,296.85 967,693.66 (602,978.27) 8,252,012.24 (2,441,582.79) 113 39420 Gen - CNG Equip - - - - (5,664.00) 114 39500 Gen - Lab Equip - - - - - 115 39600 Gen - Power Operated Equip 4,345,179.57 140,237.25 (87,383.04) 4,398,033.78 (25,650.66) 116 39700 Gen - Communication Equip 2,763,118.01 242,114.28 (150,863.50) 2,854,368.79 (1,452,332.90) 117 39710 Gen - Mobile Communication Equip - - - - - 118 39800 Gen - Misc Equip 53,978.80 11,648.96 (7,258.57) 58,369.19 (15,881.61) 119 39900 Gen - Other Tangible Property - - - - - 120 Total 36,055,538.46 3,023,270.61 (1,883,826.00) - 37,194,983.07 (15,117,748.52)

121 Total 358,525,282.56 34,220,903.67 (5,254,843.38) - 387,491,342.85 (151,240,600.83)


(a) E-1.2 (A) F-1.3 1048(b) Direct Exhibit SLR-3 (B) B-3 1048(c) Provide supporting schedule - n/a


Page 3 of 3



PARTIALLY PROJECTED TEST YEAR (A)

(1) (2) (3) (4) (5) (6) (7) (8) (9)


Line Asset Account Per Book End of End of Per Book End of HistoricalNo. Class Description Historical Portion of Test Year Additions Retirements (b) Reclassifications (c) Test Year (A) (B) Portion of Test Year (a) (B)

1 GENERAL2 38901 Gen - Land & Land Rights -$ -$ -$ -$ -$ 3 39001 Gen - Structures & Improvements 53,485.07 74,107.78 (10,050.20) 117,542.65 40,516.64 4 39002 Gen - Leasehold Improvements 32,052.54 - - 32,052.54 (2,666.69) 5 39100 Gen - Office Mach & Equipment 35,649.18 203,322.51 (27,573.77) 211,397.92 (21,124.53) 6 39101 Gen - Office Machines 40,139.91 - - 40,139.91 (13,419.15) 7 39102 Gen - Office Furniture 670,008.83 38,434.11 (5,212.28) 703,230.66 (82,152.46) 8 39103 Gen - Non-Billing Platform Systems 8,217,107.01 2,643,096.06 (358,445.92) 10,501,757.15 (3,168,438.73) 9 39104 Gen - Computers and Related Equipment 747,431.35 246,645.09 (33,449.00) 960,627.44 (425,595.64)

10 39105 Gen - IT Equipment 2,981,356.80 80,662.57 (10,939.13) 3,051,080.24 (1,374,001.76) 11 39106 Gen - Billing Platform Systems 8,721,804.77 37,415.87 (5,074.19) 8,754,146.45 (3,881,505.55) 12 39107 Gen - Microsoft Licenses 463,690.69 20,910.46 (2,835.79) 481,765.36 (94,164.58) 13 39108 Gen - Other Software 1,579,752.89 - - 1,579,752.89 (1,052,595.16) 14 39130 Gen - Electronic Measurement Equip - - - - - 15 39201 Gen - Transp Automobiles 14,201.83 - - 14,201.83 (7,651.86) 16 39202 Gen - Transp Light Trucks - - - - - 17 39203 Gen - Transp Heavy Trucks - - - - - 18 39204 Gen - Transp Tractor Units Over the Road - - - - - 19 39205 Gen - Transp Trailers - - - - - 20 39300 Gen - Stores Equip - - - - - 21 39400 Gen - Tools Shop Garage Equip 145,151.77 - - 145,151.77 (20,311.35) 22 39420 Gen - CNG Equip - - - - - 23 39500 Gen - Lab Equip - - - - - 24 39600 Gen - Power Operated Equip 5,114.55 - - 5,114.55 (889.32) 25 39700 Gen - Communication Equip 51,376.14 17,375.18 (2,356.35) 66,394.97 (5,422.94) 26 39710 Gen - Mobile Communication Equip - - - - - 27 39800 Gen - Misc Equip - - - - - 28 39900 Gen - Other Tangible Property - - - - - 29 Total 23,758,323.33 3,361,969.63 (455,936.63) - 26,664,356.33 (10,109,423.08)

30 Total 23,758,323.33 3,361,969.63 (455,936.63) - 26,664,356.33 (10,109,423.08)

Supporting Schedule Recap Schedules(A) Amounts are the Arkansas jurisdictional allocated amounts for SGA's portion of corporate. (A) F-1.3 1041(a) E-1 (B) B-3 1041(b) Direct Exhibit SLR-4(c) Provide supporting schedule - n/aOthers as needed




Projected

Page 1 of 1


SOURCEGAS ARKANSAS INC Schedule: F-1.3Partially Projected Test Year Ending March 31, 2015 Title: Pro Forma YearDocket No. 15-011-U Depreciation Information

PRO FORMA YEAR

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

Plant Balance Plant Balance Pro Forma Year Annual AnnualLin Asset Account Beginning Of End Of End Accum. Accrual Rates Accrual Rates Expense Present Expense Proposed (B)No. Class Description Pro Forma Year (a) (A) Additions (b) Retirements (b) Reclassifications (c) Pro Forma Year (A) Depreciation (A) Present (d) (Proposed) (Col 8 * Col 10) (Col 8 * Col 11)

1 INTANGIBLE2 30100 Intangible - Organization -$ -$ -$ -$ -$ -$ NA NA -$ -$ 3 30200 Intangible - Franchises & Consents 5,305.45 - - - 5,305.45 (5,305.45)$ NA NA - - 4 30300 Intangible - Misc Intan Plant 87,855.10 - - - 87,855.10 (87,855.10) NA NA - - 5 Total 93,160.55 - - - 93,160.55 (93,160.55) - -

6 PRODUCTION

7 32510 Prod - Producing Lands 3,901.10 - - - 3,901.10 - NA NA - - 8 32540 Prod - Rights of Way 765,715.70 - - - 765,715.70 (860,969.39) 0.00% 0.00% - - 9 32550 Prod - Other Land and Land Rights 28,481.24 - - - 28,481.24 (31,506.83) 0.00% 0.00% - - 10 32600 Prod - Gas Well Structures - - - - - - NA NA - - 11 32700 Prod - Field Compressor Station Structures 64,145.02 - - - 64,145.02 (59,858.09) 0.71% 0.31% 455.43 200.07 12 32800 Prod - Field Meas & Reg Station Structures 87,197.54 - - - 87,197.54 (95,068.32) 0.00% 0.00% - - 13 32900 Prod - Other Structures 104,954.83 - - - 104,954.83 (108,250.89) 0.53% 0.03% 556.26 31.29 14 32930 Prod - Arkansas Other Structures 937,432.12 - - - 937,432.12 (627,465.36) 5.39% 5.73% 50,527.59 53,719.37 15 33200 Prod - Field Lines 12,821,835.37 - - - 12,821,835.37 (14,400,297.43) 0.04% 0.00% 5,128.73 -

16 33300 Prod - Field Compressor Station Equip 3,364,017.03 - - - 3,364,017.03 (1,321,349.76) 2.75% 2.79% 92,510.47 94,005.50 17 33301 Prod - Gas Plt Leased Others - - - - - - NA NA - - 18 33400 Prod - Field Meas & Reg Station Equip 4,014,759.57 460,060.57 (189,197.83) - 4,285,622.31 (2,845,727.26) 2.52% 1.96% 107,997.68 83,864.66 19 33600 Prod - Purification Equip 967,936.17 - - - 967,936.17 (530,960.72) 2.94% 2.64% 28,457.32 25,572.90 20 33700 Prod - Other Equipment 58,505.72 - - - 58,505.72 (47,445.57) 2.88% 2.84% 1,684.96 1,663.51 21 33720 Prod - Salt Water Tanks 98,390.49 - - - 98,390.49 (113,617.37) 0.43% 0.00% 423.08 - 22 33730 Prod - Environmental Equip 115,722.65 - - - 115,722.65 (129,302.38) 0.00% 0.00% - - 23 Total 23,432,994.55 460,060.57 (189,197.83) - 23,703,857.29 (21,171,819.38) 287,741.53 259,057.31


25 35010 Stor - Land 9,330.00 - - - 9,330.00 - NA NA - - 26 35020 Stor - Rights of Way 6,098.82 - - - 6,098.82 (1,686.18) 3.24% 3.27% 197.60 199.24 27 35101 Stor - Structures & Improvements - - - - - - NA NA - - 28 35102 Stor - Compressor Station Structures 12,739.18 - - - 12,739.18 (11,749.63) 2.59% 2.74% 329.94 349.49 29 35103 Stor - Meas and Reg Station Structures - - - - - - 0.00% NA - - 30 35104 Stor - Other Structures 103,245.40 - - - 103,245.40 (102,645.46) 0.15% 0.19% 154.87 196.57 31 35200 Stor - Wells Construction 939,105.18 - - - 939,105.18 (509,207.67) 5.87% 6.05% 55,125.47 56,832.46 32 35210 Stor - Storage Leaseholds and Rights 195,969.81 - - - 195,969.81 (91,421.25) 4.22% 4.26% 8,269.93 8,339.42 33 35220 Stor - Reservoirs - - - - - - NA NA - - 34 35240 Stor - Wells Equipment 33,645.99 - - - 33,645.99 (66,042.03) 0.00% 0.00% - - 35 35300 Stor - Lines 459,126.06 - - - 459,126.06 (295,639.82) 0.98% 0.99% 4,499.44 4,561.91 36 35400 Stor - Compressor Station Equip 1,086,275.76 878,658.14 (215,918.86) - 1,749,015.04 (766,212.03) 0.74% 0.56% 12,942.71 9,857.75 37 35500 Stor - Meas & Reg Equip 213,514.74 - - - 213,514.74 (72,415.92) 6.18% 6.53% 13,195.21 13,950.73 38 35600 Stor - Purification Equip 134,161.49 - - - 134,161.49 (172,730.01) 0.00% 0.00% - - 39 35700 Stor - Other Equip 16,548.67 - - - 16,548.67 (9,386.99) 9.76% 11.66% 1,615.15 1,929.02 40 35800 Stor - ARO Underground Stor - - - - - - NA NA - - 41 Total 3,209,761.10 878,658.14 (215,918.86) - 3,872,500.38 (2,099,136.99) 96,330.32 96,216.59


43 36000 Stor LNG - Land & Land Rights 54,201.90 - - - 54,201.90 - NA NA - - 44 36100 Stor LNG - Structures & Improvements 1,246,183.72 411,737.55 (106,238.13) - 1,551,683.14 (1,089,451.58) 1.51% 1.46% 23,430.42 22,611.73 45 36200 Stor LNG - Gas Holders 1,067,883.18 - - - 1,067,883.18 (1,333,371.01) 0.00% 0.00% - - 46 36300 Stor LNG - Purification Equip 310,435.47 - - - 310,435.47 (317,007.37) 0.32% 0.27% 993.39 833.02 47 36310 Stor LNG - Liquefaction Equip 1,770,033.67 1,154,092.70 (297,783.51) - 2,626,342.86 (1,074,072.36) 3.48% 3.58% 91,396.73 94,096.82 48 36320 Stor LNG - Vaporizing Equip 617,771.11 - - - 617,771.11 (714,728.90) 0.00% 0.00% - -

49 36330 Stor LNG - Compressor Equip 233,732.04 - - - 233,732.04 (224,350.28) 0.42% 0.37% 981.67 863.39 50 36340 Stor LNG - Meas & Regulating Equip 389,817.48 - - - 389,817.48 (341,381.12) 0.61% 0.59% 2,377.89 2,312.35 51 36350 Stor LNG - Other Equipment 484,408.11 279,063.62 (68,576.27) - 694,895.46 (348,116.18) 0.02% 0.00% 138.98 30.92 52 36351 Stor LNG - Other Equipment 42,534.74 - - - 42,534.74 (2,189.91) 0.02% 0.00% 8.51 - 53 Total 6,217,001.42 1,844,893.87 (472,597.91) - 7,589,297.38 (5,444,668.71) 119,327.59 120,748.23

54 TRANSMISSION

55 36511 Trans - Land 36,715.84 13,731.50 (1,204.99) - 49,242.35 389.73 NA NA - - 56 36512 Trans - Land Rights - - - - - - NA NA - - 57 36521 Trans - Rights - of - way 4,157,462.91 2,343,475.56 (205,648.01) - 6,295,290.46 (683,096.35) 1.66% 1.71% 104,501.82 107,764.30 58 36600 Trans - Structures & Improvements - - - - - - 0.00% NA - - 59 36610 Trans - Compressor Station Structures 422,411.65 - - - 422,411.65 (236,239.84) 2.25% 2.23% 9,504.26 9,420.06 60 36620 Trans - Meas & Reg Station Structures 145,468.66 - - - 145,468.66 (103,680.48) 1.71% 1.62% 2,487.51 2,349.96 61 36630 Trans - Other Structures 1,027,019.03 - - - 1,027,019.03 (533,388.93) 3.47% 3.53% 35,637.56 36,242.09 62 36700 Trans - Mains 87,568,965.60 40,650,130.27 (2,220,172.63) - 125,998,923.24 (21,751,910.92) 1.24% 1.48% 1,562,386.65 1,869,527.64 63 36710 Trans - Smart Pigging - - - - - - NA NA - - 64 36720 Trans - Hydrostatic Tests - - - - - - NA NA - - 65 36730 Trans - Mains Recoating - - - - - - NA NA - - 66 36800 Trans - Compressor Station Equip 20,062,310.36 2,052,651.48 (180,127.20) - 21,934,834.64 (9,712,452.88) 2.19% 2.06% 480,372.88 451,949.78 67 36900 Trans - Meas & Reg Station Equip 5,670,267.72 119,012.98 (10,443.80) - 5,778,836.90 (2,990,269.62) 1.69% 1.71% 97,662.34 98,679.14 68 36901 Trans - Meas & Reg Station Equip - - - - - - NA NA - - 69 36902 Trans - City Gates - - - - - - NA NA - - 70 37000 Trans - Communication Equip 279,033.78 - - - 279,033.78 (66,099.41) 3.69% 3.62% 10,296.35 10,107.04 71 37001 Trans - Microwave Equip - - - - - - NA NA - - 72 37002 Trans - Mobile Comm Equip - - - - - - NA NA - - 73 37101 Trans - Other Equip 324,379.18 - - - 324,379.18 (156,036.72) 5.39% 5.23% 17,484.04 16,976.25 74 37102 Trans - Dehydration Equip - - - - - - NA NA - - 75 Total 119,694,034.73 45,179,001.79 (2,617,596.63) - 162,255,439.89 (36,232,785.42) 2,320,333.41 2,603,016.26

Explanation: This schedule shows actual and proposed rates of depreciation, annual depreciation expense, original cost of utility plant in service and accumulated depreciation by account, subtotaled by function,

for the pro forma year. Total amounts must reconcile to the recap schedules indicated. If changes to existing depreciation rates are requested, columns 11 and 13 must be completed and the

company must provide, as set forth in Section 8 of the Rules of Practice and Procedure, a comprehensive depreciation study which addresses life and salvage estimates in support of such new rates.

Pro Forma Adjustments

Page 1 of 2


SOURCEGAS ARKANSAS INC Schedule: F-1.3Partially Projected Test Year Ending March 31, 2015 Title: Pro Forma YearDocket No. 15-011-U Depreciation Information

PRO FORMA YEAR

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)






76 DISTRIBUTION

77 37401 Dist - Land 246,535.77 - - - 246,535.77 (57,593.42) NA NA - - 78 37402 Dist - Land Rights 3,462,076.10 1,151,867.33 (96,739.66) - 4,517,203.77 (271,148.06) 1.73% 1.76% 78,147.63 79,384.76 79 37501 Dist - Structures and Improvements 3,097,476.87 97,080.66 (8,153.33) - 3,186,404.20 (1,315,335.46) 2.13% 2.18% 67,870.41 69,531.53 80 37520 Dist - Other Structures 830,224.57 - - - 830,224.57 (521,833.81) 1.94% 1.88% 16,106.36 15,571.46 81 37600 Dist - Mains 110,952,454.50 16,914,073.29 (1,492,954.21) - 126,373,573.58 (32,737,870.20) 1.60% 1.58% 2,021,977.18 1,994,132.93 82 37700 Dist - Compressor Station Equip - - - - - - 0.00% NA - - 83 37800 Dist - Meas & Reg Station Equip - General 7,611,308.11 120,677.02 (10,641.82) - 7,721,343.31 (2,604,150.13) 2.42% 2.41% 186,856.51 186,138.96 84 37900 Dist - Meas & Reg Station Equip - City Gate 508,376.24 102,884.88 (9,072.83) - 602,188.29 (124,463.16) 2.23% 2.38% 13,428.80 14,356.03 85 38000 Dist - Services 25,671,633.49 1,907,443.03 (288,354.14) - 27,290,722.38 (15,178,936.03) 3.62% 3.70% 987,924.15 1,008,905.57 86 38100 Dist - Meters 20,506,796.56 1,182,669.45 (99,326.58) - 21,590,139.43 (6,236,162.52) 2.09% 2.26% 451,233.91 488,623.89 87 38110 Dist - AMR Equipment 6,167,966.21 593,144.75 (49,815.31) - 6,711,295.65 (2,199,995.80) 6.86% 5.82% 460,394.88 390,552.38 88 38200 Dist - Meter Installations 6,462,677.67 2,300,070.96 (202,830.21) - 8,559,918.42 (1,489,295.38) 3.23% 3.29% 276,485.36 281,300.80 89 38300 Dist - House Regulators 6,352,356.10 629,236.68 (52,846.49) - 6,928,746.29 (3,346,915.63) 4.28% 4.29% 296,550.34 296,920.63 90 38400 Dist - House Regulator Installations 3,542,148.90 - - - 3,542,148.90 (1,792,786.65) 4.61% 4.51% 163,293.06 159,591.03 91 38500 Dist - Industrial Meas & Reg Station Equip 2,119,723.02 - - - 2,119,723.02 (610,308.37) 2.68% 2.97% 56,808.58 62,926.58

92 38600 Dist - Other Property On Customers Premises 10,575.89 - - - 10,575.89 (11,506.24) 0.00% 0.00% - - 93 38700 Dist - Other Equip 107,077.43 - - - 107,077.43 (31,221.60) 3.82% 2.94% 4,090.36 3,147.00 94 Total 197,649,407.43 24,999,148.05 (2,310,734.58) - 220,337,820.90 (68,529,522.45) 5,081,167.53 5,051,083.54

95 GENERAL

96 38901 Gen - Land & Land Rights 175,980.31 - - - 175,980.31 (5,371.22) - - 97 39001 Gen - Structures & Improvements 2,295,911.49 2,490,165.62 (1,507,454.85) - 3,278,622.26 (43,950.62) 55,707.79 68,258.01 98 39002 Gen - Leasehold Improvements 72,149.65 - - - 72,149.65 (3,921.89) 1,253.25 1,256.93 99 39100 Gen - Office Mach & Equipment 1,764,911.10 - - - 1,764,911.10 (1,756,203.55) 40,842.08 26,789.78 100 39101 Gen - Office Furniture 40,139.91 - - - 40,139.91 (14,548.75) 1,533.34 1,129.60 101 39102 Gen - Office Furniture 2,459,796.95 204,880.85 (127,663.03) - 2,537,014.77 (1,475,214.05) 67,530.34 63,713.89 102 39103 Gen - Non-Billing Platform Systems 10,822,181.95 2,130,585.00 (288,941.26) - 12,663,825.69 (4,559,100.14) 1,193,932.37 927,718.12 103 39104 Gen - Computers 2,698,780.09 380,447.59 (51,594.75) - 3,027,632.93 (2,966,733.20) 1,267,995.28 1,459,621.75 104 39105 Gen - IT Equipment 3,406,065.98 743,928.66 (100,888.58) - 4,049,106.06 (2,519,888.82) 1,019,711.44 716,847.99 105 39106 Gen - Billing Platform Systems 8,754,146.45 - - - 8,754,146.45 (4,477,947.63) 793,125.67 601,516.27 106 39107 Gen - Microsoft Licenses 481,765.36 11,305.00 (1,533.14) - 491,537.22 (148,582.06) 85,969.86 58,786.41 107 39108 Gen - Other Software 1,579,752.89 - - - 1,579,752.89 (1,440,907.46) 548,964.13 388,312.30 108 39130 Gen - Electronic Measurement Equip 65,157.33 - - - 65,157.33 (167,705.48) - - 109 39201 Gen - Transp Automobiles 5,596,890.54 951,704.05 (593,015.00) - 5,955,579.59 (2,552,378.83) 736,059.43 751,966.91 110 39202 Gen - Transp Light Trucks 6,902,163.83 867,301.53 (540,423.07) - 7,229,042.29 (2,942,286.99) 490,129.07 364,161.97 111 39203 Gen - Transp Heavy Trucks 31,545.40 - - - 31,545.40 (845.00) 2,138.78 - 112 39204 Gen - Transp Tractor Units Over the Road - - - - - - - - 113 39205 Gen - Transp Trailers 917,509.50 - - - 917,509.50 (390,017.98) 42,939.44 39,855.25 114 39300 Gen - Stores Equip 15,045.38 - - - 15,045.38 (13,465.31) 302.41 247.04 115 39400 Gen - Tools Shop Garage Equip 8,397,164.01 2,768,834.12 (1,725,284.43) - 9,440,713.70 (645,503.55) 227,549.65 248,395.26 116 39420 Gen - CNG Equip - - - - - (5,664.00) - - 117 39500 Gen - Lab Equip - - - - - - - - 118 39600 Gen - Power Operated Equip 4,403,148.33 569,181.51 (354,661.91) - 4,617,667.93 (998,001.49) 867,790.66 880,544.34 119 39700 Gen - Communication Equip 2,920,763.76 442,430.97 (92,337.16) - 3,270,857.57 (1,310,446.84) 85,160.96 70,210.81 120 39710 Gen - Mobile Communication Equip - - - - - - - - 121 39800 Gen - Misc Equip 58,369.19 - - - 58,369.19 (12,631.72) 2,714.17 2,706.38 122 39900 Gen - Other Tangible Property - - - - - - - - 123 Total 63,859,339.40 11,560,764.90 (5,383,797.18) - 70,036,307.12 (28,451,316.57) 7,531,350.13 6,672,039.00

124 TOTAL 414,155,699.18 84,922,527.32 (11,189,842.99) - 487,888,383.51 (162,022,410.06) 15,436,250.51 14,802,160.93

125 Capitalized Depreciation (C) (588,454.68) (560,248.98)

126 Total 14,847,795.83 14,241,911.95


(a) F-1.1 or F-1.2 (A) B-1(b) Applicable B Schedules (B) C-1(c) Provide supporting schedule - n/a(d) The current effective depreciation rates were approved in Docket No. 13-079-U.

Note(C) Certain depreciation expense is capitalized at 27.51%Amounts may not agree with other schedules or foot due to rounding.

Page 2 of 2


SOURCEGAS ARKANSAS INC Schedule: F-1.3 1048Partially Projected Test Year Ending March 31, 2015 Title: Pro Forma YearDocket No. 15-011-U Depreciation Information

PRO FORMA YEAR

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

Plant Balance Plant Balance Pro Forma Year Annual AnnualLin Asset Account Beginning Of End Of End Accum. Accrual Rates Accrual Rates Expense Present Expense Proposed (B)No. Class Description Pro Forma Year (a) (A) Additions (b) Retirements (b) Reclassifications (c) Pro Forma Year (A) Depreciation (A) (e) Present (d) (Proposed) (Col 8 * Col 10) (Col 8 * Col 11)

1 INTANGIBLE2 30100 Intangible - Organization -$ -$ -$ -$ -$ NA NA -$ -$ 3 30200 Intangible - Franchises & Consents 5,305.45 - - 5,305.45 (5,305.45) NA NA - - 4 30300 Intangible - Misc Intan Plant 87,855.10 - - 87,855.10 (87,855.10) NA NA - - 5 Total 93,160.55 - - - 93,160.55 (93,160.55) - -

6 PRODUCTION

7 32510 Prod - Producing Lands 3,901.10 - - 3,901.10 - NA NA - - 8 32540 Prod - Rights of Way 765,715.70 - - 765,715.70 (860,969.39) 0.00% 0.00% - - 9 32550 Prod - Other Land and Land Rights 28,481.24 - - 28,481.24 (31,506.83) 0.00% 0.00% - - 10 32600 Prod - Gas Well Structures - - - - - NA NA - - 11 32700 Prod - Field Compressor Station Structures 64,145.02 - - 64,145.02 (59,858.09) 0.71% 0.31% 455.43 200.07 12 32800 Prod - Field Meas & Reg Station Structures 87,197.54 - - 87,197.54 (95,068.32) 0.00% 0.00% - - 13 32900 Prod - Other Structures 104,954.83 - - 104,954.83 (108,250.89) 0.53% 0.03% 556.26 31.29 14 32930 Prod - Arkansas Other Structures 937,432.12 - - 937,432.12 (627,465.36) 5.39% 5.73% 50,527.59 53,719.37 15 33200 Prod - Field Lines 12,821,835.37 - - 12,821,835.37 (14,400,297.43) 0.04% 0.00% 5,128.73 - 16 33300 Prod - Field Compressor Station Equip 3,364,017.03 - - 3,364,017.03 (1,321,349.76) 2.75% 2.79% 92,510.47 94,005.50 17 33301 Prod - Gas Plt Leased Others - - - - - NA NA - - 18 33400 Prod - Field Meas & Reg Station Equip 4,014,759.57 460,060.57 (189,197.83) 4,285,622.31 (2,845,727.26) 2.52% 1.96% 107,997.68 83,864.66 19 33600 Prod - Purification Equip 967,936.17 - - 967,936.17 (530,960.72) 2.94% 2.64% 28,457.32 25,572.90 20 33700 Prod - Other Equipment 58,505.72 - - 58,505.72 (47,445.57) 2.88% 2.84% 1,684.96 1,663.51 21 33720 Prod - Salt Water Tanks 98,390.49 - - 98,390.49 (113,617.37) 0.43% 0.00% 423.08 - 22 33730 Prod - Environmental Equip 115,722.65 - - 115,722.65 (129,302.38) 0.00% 0.00% - - 23 Total 23,432,994.55 460,060.57 (189,197.83) - 23,703,857.29 (21,171,819.38) 287,741.53 259,057.31


25 35010 Stor - Land 9,330.00 - - 9,330.00 - NA NA - - 26 35020 Stor - Rights of Way 6,098.82 - - 6,098.82 (1,686.18) 3.24% 3.27% 197.60 199.24 27 35101 Stor - Structures & Improvements - - - - - NA NA - - 28 35102 Stor - Compressor Station Structures 12,739.18 - - 12,739.18 (11,749.63) 2.59% 2.74% 329.94 349.49 29 35103 Stor - Meas and Reg Station Structures - - - - - 0.00% NA - - 30 35104 Stor - Other Structures 103,245.40 - - 103,245.40 (102,645.46) 0.15% 0.19% 154.87 196.57 31 35200 Stor - Wells Construction 939,105.18 - - 939,105.18 (509,207.67) 5.87% 6.05% 55,125.47 56,832.46 32 35210 Stor - Storage Leaseholds and Rights 195,969.81 - - 195,969.81 (91,421.25) 4.22% 4.26% 8,269.93 8,339.42 33 35220 Stor - Reservoirs - - - - - NA NA - - 34 35240 Stor - Wells Equipment 33,645.99 - - 33,645.99 (66,042.03) 0.00% 0.00% - - 35 35300 Stor - Lines 459,126.06 - - 459,126.06 (295,639.82) 0.98% 0.99% 4,499.44 4,561.91 36 35400 Stor - Compressor Station Equip 1,086,275.76 878,658.14 (215,918.86) 1,749,015.04 (766,212.03) 0.74% 0.56% 12,942.71 9,857.75 37 35500 Stor - Meas & Reg Equip 213,514.74 - - 213,514.74 (72,415.92) 6.18% 6.53% 13,195.21 13,950.73 38 35600 Stor - Purification Equip 134,161.49 - - 134,161.49 (172,730.01) 0.00% 0.00% - - 39 35700 Stor - Other Equip 16,548.67 - - 16,548.67 (9,386.99) 9.76% 11.66% 1,615.15 1,929.02 40 35800 Stor - ARO Underground Stor - - - - - NA NA - - 41 Total 3,209,761.10 878,658.14 (215,918.86) - 3,872,500.38 (2,099,136.99) 96,330.32 96,216.59


43 36000 Stor LNG - Land & Land Rights 54,201.90 - - 54,201.90 - NA NA - - 44 36100 Stor LNG - Structures & Improvements 1,246,183.72 411,737.55 (106,238.13) 1,551,683.14 (1,089,451.58) 1.51% 1.46% 23,430.42 22,611.73 45 36200 Stor LNG - Gas Holders 1,067,883.18 - - 1,067,883.18 (1,333,371.01) 0.00% 0.00% - - 46 36300 Stor LNG - Purification Equip 310,435.47 - - 310,435.47 (317,007.37) 0.32% 0.27% 993.39 833.02 47 36310 Stor LNG - Liquefaction Equip 1,770,033.67 1,154,092.70 (297,783.51) 2,626,342.86 (1,074,072.36) 3.48% 3.58% 91,396.73 94,096.82 48 36320 Stor LNG - Vaporizing Equip 617,771.11 - - 617,771.11 (714,728.90) 0.00% 0.00% - - 49 36330 Stor LNG - Compressor Equip 233,732.04 - - 233,732.04 (224,350.28) 0.42% 0.37% 981.67 863.39 50 36340 Stor LNG - Meas & Regulating Equip 389,817.48 - - 389,817.48 (341,381.12) 0.61% 0.59% 2,377.89 2,312.35 51 36350 Stor LNG - Other Equipment 484,408.11 279,063.62 (68,576.27) 694,895.46 (348,116.18) 0.02% 0.00% 138.98 30.92 52 36351 Stor LNG - Other Equipment 42,534.74 - - 42,534.74 (2,189.91) 0.02% 0.00% 8.51 - 53 Total 6,217,001.42 1,844,893.87 (472,597.91) - 7,589,297.38 (5,444,668.71) 119,327.59 120,748.23

54 TRANSMISSION

55 36511 Trans - Land 36,715.84 13,731.50 (1,204.99) 49,242.35 389.73 NA NA - - 56 36512 Trans - Land Rights - - - - - NA NA - - 57 36521 Trans - Rights - of - way 4,157,462.91 2,343,475.56 (205,648.01) 6,295,290.46 (683,096.35) 1.66% 1.71% 104,501.82 107,764.30 58 36600 Trans - Structures & Improvements - - - - - 0.00% NA - - 59 36610 Trans - Compressor Station Structures 422,411.65 - - 422,411.65 (236,239.84) 2.25% 2.23% 9,504.26 9,420.06 60 36620 Trans - Meas & Reg Station Structures 145,468.66 - - 145,468.66 (103,680.48) 1.71% 1.62% 2,487.51 2,349.96 61 36630 Trans - Other Structures 1,027,019.03 - - 1,027,019.03 (533,388.93) 3.47% 3.53% 35,637.56 36,242.09 62 36700 Trans - Mains 87,568,965.60 40,650,130.27 (2,220,172.63) 125,998,923.24 (21,751,910.92) 1.24% 1.48% 1,562,386.65 1,869,527.64 63 36710 Trans - Smart Pigging - - - - - NA NA - - 64 36720 Trans - Hydrostatic Tests - - - - - NA NA - - 65 36730 Trans - Mains Recoating - - - - - NA NA - - 66 36800 Trans - Compressor Station Equip 20,062,310.36 2,052,651.48 (180,127.20) 21,934,834.64 (9,712,452.88) 2.19% 2.06% 480,372.88 451,949.78 67 36900 Trans - Meas & Reg Station Equip 5,670,267.72 119,012.98 (10,443.80) 5,778,836.90 (2,990,269.62) 1.69% 1.71% 97,662.34 98,679.14 68 36901 Trans - Meas & Reg Station Equip - - - - - NA NA - - 69 36902 Trans - City Gates - - - - - NA NA - - 70 37000 Trans - Communication Equip 279,033.78 - - 279,033.78 (66,099.41) 3.69% 3.62% 10,296.35 10,107.04 71 37001 Trans - Microwave Equip - - - - - NA NA - - 72 37002 Trans - Mobile Comm Equip - - - - - NA NA - - 73 37101 Trans - Other Equip 324,379.18 - - 324,379.18 (156,036.72) 5.39% 5.23% 17,484.04 16,976.25 74 37102 Trans - Dehydration Equip - - - - - NA NA - - 75 Total 119,694,034.73 45,179,001.79 (2,617,596.63) - 162,255,439.89 (36,232,785.42) 2,320,333.41 2,603,016.26





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PRO FORMA YEAR

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

Plant Balance Plant Balance Pro Forma Year Annual AnnualLin Asset Account Beginning Of End Of End Accum. Accrual Rates Accrual Rates Expense Present Expense Proposed (B)No. Class Description Pro Forma Year (a) (A) Additions (b) Retirements (b) Reclassifications (c) Pro Forma Year (A) Depreciation (A) (e) Present (d) (Proposed) (Col 8 * Col 10) (Col 8 * Col 11)





76 DISTRIBUTION

77 37401 Dist - Land 246,535.77 - - 246,535.77 (57,593.42) NA NA - - 78 37402 Dist - Land Rights 3,462,076.10 1,151,867.33 (96,739.66) 4,517,203.77 (271,148.06) 1.73% 1.76% 78,147.63 79,384.76 79 37501 Dist - Structures and Improvements 3,097,476.87 97,080.66 (8,153.33) 3,186,404.20 (1,315,335.46) 2.13% 2.18% 67,870.41 69,531.53 80 37520 Dist - Other Structures 830,224.57 - - 830,224.57 (521,833.81) 1.94% 1.88% 16,106.36 15,571.46 81 37600 Dist - Mains 110,952,454.50 16,914,073.29 (1,492,954.21) 126,373,573.58 (32,737,870.20) 1.60% 1.58% 2,021,977.18 1,994,132.93 82 37700 Dist - Compressor Station Equip - - - - - 0.00% NA - - 83 37800 Dist - Meas & Reg Station Equip - General 7,611,308.11 120,677.02 (10,641.82) 7,721,343.31 (2,604,150.13) 2.42% 2.41% 186,856.51 186,138.96 84 37900 Dist - Meas & Reg Station Equip - City Gate 508,376.24 102,884.88 (9,072.83) 602,188.29 (124,463.16) 2.23% 2.38% 13,428.80 14,356.03 85 38000 Dist - Services 25,671,633.49 1,907,443.03 (288,354.14) 27,290,722.38 (15,178,936.03) 3.62% 3.70% 987,924.15 1,008,905.57 86 38100 Dist - Meters 20,506,796.56 1,182,669.45 (99,326.58) 21,590,139.43 (6,236,162.52) 2.09% 2.26% 451,233.91 488,623.89 87 38110 Dist - AMR Equipment 6,167,966.21 593,144.75 (49,815.31) 6,711,295.65 (2,199,995.80) 6.86% 5.82% 460,394.88 390,552.38 88 38200 Dist - Meter Installations 6,462,677.67 2,300,070.96 (202,830.21) 8,559,918.42 (1,489,295.38) 3.23% 3.29% 276,485.36 281,300.80 89 38300 Dist - House Regulators 6,352,356.10 629,236.68 (52,846.49) 6,928,746.29 (3,346,915.63) 4.28% 4.29% 296,550.34 296,920.63 90 38400 Dist - House Regulator Installations 3,542,148.90 - - 3,542,148.90 (1,792,786.65) 4.61% 4.51% 163,293.06 159,591.03 91 38500 Dist - Industrial Meas & Reg Station Equip 2,119,723.02 - - 2,119,723.02 (610,308.37) 2.68% 2.97% 56,808.58 62,926.58 92 38600 Dist - Other Property On Customers Premises 10,575.89 - - 10,575.89 (11,506.24) 0.00% 0.00% - - 93 38700 Dist - Other Equip 107,077.43 - - 107,077.43 (31,221.60) 3.82% 2.94% 4,090.36 3,147.00 94 Total 197,649,407.43 24,999,148.05 (2,310,734.58) - 220,337,820.90 (68,529,522.45) 5,081,167.53 5,051,083.54

95 GENERAL

96 38901 Gen - Land & Land Rights 175,980.31 - - 175,980.31 (5,371.22) NA NA - - 97 39001 Gen - Structures & Improvements 2,178,368.84 2,399,520.51 (1,495,161.93) 3,082,727.42 (90,867.96) 1.49% 1.72% 45,932.64 53,051.40 98 39002 Gen - Leasehold Improvements 40,097.11 - - 40,097.11 1.73 0.00% 0.00% - - 99 39100 Gen - Office Mach & Equipment 1,553,513.18 - - 1,553,513.18 (1,735,863.01) 0.00% 0.00% - -

100 39101 Gen - Office Machines - - - - - 0.00% 0.00% - - 101 39102 Gen - Office Furniture 1,756,566.29 204,880.85 (127,663.03) 1,833,784.11 (1,351,543.95) 1.42% 1.14% 26,039.73 20,895.99 102 39103 Gen - Non-Billing Platform Systems 320,424.80 - - 320,424.80 (124,426.60) 23.60% 22.62% 75,620.25 72,467.76 103 39104 Gen - Computers 1,738,152.65 - - 1,738,152.65 (1,906,327.54) 42.00% 56.42% 730,024.11 980,697.47 104 39105 Gen - IT Equipment 354,985.74 - - 354,985.74 (227,413.30) 23.14% 27.18% 82,143.70 96,495.75 105 39130 Gen - Electronic Measurement Equip 65,157.33 - - 65,157.33 (167,705.48) 0.00% 0.00% - - 106 39201 Gen - Transp Automobiles 5,582,688.71 951,704.05 (593,015.00) 5,941,377.76 (2,542,056.89) 12.35% 12.63% 733,760.15 750,193.43 107 39202 Gen - Transp Light Trucks 6,902,163.83 867,301.53 (540,423.07) 7,229,042.29 (2,942,286.99) 6.78% 5.04% 490,129.07 364,161.97 108 39203 Gen - Transp Heavy Trucks 31,545.40 - - 31,545.40 (845.00) 6.78% NA 2,138.78 - 109 39204 Gen - Transp Tractor Units Over the Road - - - - - 0.00% NA - - 110 39205 Gen - Transp Trailers 917,509.50 - - 917,509.50 (390,017.98) 4.68% 4.34% 42,939.44 39,855.25 111 39300 Gen - Stores Equip 15,045.38 - - 15,045.38 (13,465.31) 2.01% 1.64% 302.41 247.04 112 39400 Gen - Tools Shop Garage Equip 8,252,012.24 2,768,834.12 (1,725,284.43) 9,295,561.93 (618,830.39) 2.40% 2.62% 223,093.49 243,938.02 113 39420 Gen - CNG Equip - - - - (5,664.00) 0.00% NA - - 114 39500 Gen - Lab Equip - - - - - 0.00% 0.00% - - 115 39600 Gen - Power Operated Equip 4,398,033.78 569,181.51 (354,661.91) 4,612,553.38 (996,020.56) 18.80% 19.08% 867,160.04 879,940.58 116 39700 Gen - Communication Equip 2,854,368.79 66,332.23 (41,332.18) 2,879,368.84 (1,343,902.66) 2.46% 1.96% 70,832.47 56,303.97 117 39710 Gen - Mobile Communication Equip - - - - - 2.46% NA - - 118 39800 Gen - Misc Equip 58,369.19 - - 58,369.19 (12,631.72) 4.65% 4.64% 2,714.17 2,706.38 119 39900 Gen - Other Tangible Property - - - - - NA NA - - 120 Total 37,194,983.07 7,827,754.80 (4,877,541.55) - 40,145,196.32 (14,475,238.82) 3,392,830.46 3,560,955.00

121 Total 387,491,342.85 81,189,517.22 (10,683,587.36) - 457,997,272.71 (148,046,332.31) 11,297,730.84 11,691,076.93

122 Capitalized Depreciation (C) (587,648.67) (559,595.00)

123 Total (148,046,332.31) 10,710,082.17 11,131,481.93


(a) F-1.1 or F-1.2 (A) B-1 1048 & 1041(b) Applicable B Schedules (B) C-1(c) Provide supporting schedule - n/a(d) The current effective depreciation rates were approved in Docket No. 13-079-U.(e) Direct Exhibit SLR-5


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PRO FORMA YEAR (A)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)


1 GENERAL

2 38901 Gen - Land & Land Rights -$ -$ -$ -$ -$ NA NA -$ -$ 3 39001 Gen - Structures & Improvements 117,542.65 90,645.11 (12,292.92) 195,894.84 46,917.34 4.99% 7.76% 9,775.15 15,206.61 4 39002 Gen - Leasehold Improvements 32,052.54 - - 32,052.54 (3,923.62) 3.91% 3.92% 1,253.25 1,256.93 5 39100 Gen - Office Mach & Equipment 211,397.92 - - 211,397.92 (20,340.54) 19.32% 12.67% 40,842.08 26,789.78 6 39101 Gen - Office Machines 40,139.91 - - 40,139.91 (14,548.75) 3.82% 2.81% 1,533.34 1,129.60 7 39102 Gen - Office Furniture 703,230.66 - - 703,230.66 (123,670.10) 5.90% 6.09% 41,490.61 42,817.90 8 39103 Gen - Non-Billing Platform Systems 10,501,757.15 2,130,585.00 (288,941.26) 12,343,400.89 (4,434,673.54) 9.06% 6.93% 1,118,312.12 855,250.36 9 39104 Gen - Computers and Related Equipment 960,627.44 380,447.59 (51,594.75) 1,289,480.28 (1,060,405.66) 41.72% 37.14% 537,971.17 478,924.28 10 39105 Gen - IT Equipment 3,051,080.24 743,928.66 (100,888.58) 3,694,120.32 (2,292,475.52) 25.38% 16.79% 937,567.74 620,352.24 11 39106 Gen - Billing Platform Systems 8,754,146.45 - - 8,754,146.45 (4,477,947.63) 9.06% 6.87% 793,125.67 601,516.27 12 39107 Gen - Microsoft Licenses 481,765.36 11,305.00 (1,533.14) 491,537.22 (148,582.06) 17.49% 11.96% 85,969.86 58,786.41 13 39108 Gen - Other Software 1,579,752.89 - - 1,579,752.89 (1,440,907.46) 34.75% 24.58% 548,964.13 388,312.30 14 39130 Gen - Electronic Measurement Equip - - - - - 0.00% NA - - 15 39201 Gen - Transp Automobiles 14,201.83 - - 14,201.83 (10,321.94) 16.19% 12.49% 2,299.28 1,773.48 16 39202 Gen - Transp Light Trucks - - - - - 0.00% NA - - 17 39203 Gen - Transp Heavy Trucks - - - - - 0.00% NA - - 18 39204 Gen - Transp Tractor Units Over the Road - - - - - 0.00% NA - - 19 39205 Gen - Transp Trailers - - - - - 0.00% NA - - 20 39300 Gen - Stores Equip - - - - - 0.00% NA - - 21 39400 Gen - Tools Shop Garage Equip 145,151.77 - - 145,151.77 (26,673.16) 3.07% 3.07% 4,456.16 4,457.24 22 39420 Gen - CNG Equip - - - - - 0.00% NA - - 23 39500 Gen - Lab Equip - - - - - 0.00% NA - - 24 39600 Gen - Power Operated Equip 5,114.55 - - 5,114.55 (1,980.93) 12.33% 11.80% 630.62 603.76 25 39700 Gen - Communication Equip 66,394.97 376,098.74 (51,004.98) 391,488.73 33,455.82 3.66% 3.55% 14,328.49 13,906.84 26 39710 Gen - Mobile Communication Equip - - - - - 0.00% NA - - 27 39800 Gen - Misc Equip - - - - - 0.00% NA - - 28 39900 Gen - Other Tangible Property - - - - - NA NA - - 29 Total 26,664,356.33 3,733,010.10 (506,255.63) - 29,891,110.80 (13,976,077.75) 4,138,519.67 3,111,084.00

30 Total 26,664,356.33 3,733,010.10 (506,255.63) - 29,891,110.80 (13,976,077.75) 4,138,519.67 3,111,084.00

31 Capitalized Depreciation (C) (806.02) (653.98)

32 Total (13,976,077.75) 4,137,713.65 3,110,430.02


(A) Amounts are the Arkansas jurisdictional allocated amounts for SGA's portion of corporate. (A) B-1 1048 & 1041(a) F-1.1 or F-1.2 (B) C-1(b) Applicable B Schedules(c) Provide supporting schedule - n/a(d) The current effective depreciation rates were approved in Docket No. 13-079-U.Others as needed






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