August 1, Amended Attachment S under Southern Companies Open Access Transmission Tariff, effective January 1, 2014

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Domenic Wilcox
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1 August 1, 2014 Ms. Kimberly D. Bose, Secretary Mr. Nathaniel J. Davis, Jr., Deputy Secretary Federal Energy Regulatory Commission 888 First Street, N.E. Washington, DC Re: Amended Attachment S under Southern Companies Open Access Transmission Tariff, effective January 1, 2014 Dear Secretary Bose: Alabama Power Company, Docket No. ER On June 12, 2014, Southern Company Services, Inc. ( SCS ), as agent for Alabama Power Company ( Alabama Power ), Georgia Power Company ( Georgia Power ), Gulf Power Company, and Mississippi Power Company (collectively, Southern Companies ) submitted to the Federal Energy Regulatory Commission ( Commission or FERC ) a filing seeking authorization to use updated Georgia Power depreciation rates in the calculation of charges for services under Southern Companies Open Access Transmission Tariff (Tariff Volume No. 5) ( OATT ). As part of that filing, Southern Companies submitted an amendment to Attachment S to its OATT. Based upon discussions with Commission Staff, it has been determined that the amendment to Attachment S contained incorrect depreciation rates. Therefore, Southern Companies are herein filing a revised amendment to Attachment S to include the correct depreciation rates. In addition, Southern Companies are submitting a revised Exhibit GPC-3 to update the Other Production Plant depreciation rate figure. The revised Other Production Plant figure now includes the depreciation rate for the Mcdonough CC depreciation rate and, therefore, that rate does not need to be separately stated. The materials included in this filing are: 1. An amended Attachment S, Georgia Power Company, to the OATT in RTF format with metadata attached; 2. Clean copy of amended Attachment S, Georgia Power Company, to the OATT in PDF format for posting in elibrary; 3. Redline copy of amended Attachment S, Georgia Power Company, to the OATT in PDF format for posting in elibrary; and

2 Ms. Kimberly D. Bose, Secretary August 1, 2014 Page 2 4. Amended Exhibit GPC-3: Summary showing the Georgia PSC-approved Updated Depreciation Rates used in the calculation of charges under the OATT. Because Alabama Power is the designated filer for the OATT, the amended Attachment S is being filed in Alabama Power s database entitled: OATT and Associated Service Agreements, Tariff Volume No. 5, Southern Companies OATT No other portions of the June 12 filing were affected by the incorrect depreciation rates set forth in the June 12 version of the amendment to Attachment S. Southern Companies will provide electronic service of this amendment filing on all appropriate parties. Should additional information be required, it is requested that the undersigned attorney be contacted at the earliest possible date so that such information can be supplied expeditiously. OF COUNSEL: Thomas L. Penland, Jr. Piyanka Ghosal Balch & Bingham LLP 30 Ivan Allen Jr. Blvd. N.W., Suite 700 Atlanta, GA (404) tpenland@balch.com pghosal@balch.com Sincerely, /s/ Thomas L. Penland, Jr. Thomas L. Penland, Jr. Attorney for Southern Company Services, Inc.

3 Southern Companies Attachment S Open Access Transmission Tariff Georgia Power Company, Page 1 Georgia Power Company Function/Account No. Depreciation Rate Steam 3.01% Nuclear 1.49% Hydraulic 2.35% Other 2.37% Transmission Plant % % % % % % % % Total Transmission Plant 2.02% Distribution Plant % % % % % % % % % % % Total Distribution Plant 2.53% General Plant % % % % Total General Plant 5.67%

4 Southern Companies Attachment S Open Access Transmission Tariff Georgia Power Company, Page 1 Georgia Power Company Function/Account No. Depreciation Rate Steam % Nuclear % Hydraulic % Other 2.637% Transmission Plant % % % % % % % % Total Transmission Plant % Distribution Plant % % % % % % % % % % % Total Distribution Plant 2.583% General Plant % % % % Total General Plant %

5 Exhibit GPC-3 Summary Showing Georgia PSC-approved Function Depreciation Rates

6 Exhibit GPC-3 Georgia Power Company Summary of GPSC-approved Functional Depreciation Rates Function Previous New Rates Rates For Years For Years Steam Production Plant Steam Easements Nuclear Production Plant Hatch Vogtle 1 + Common Vogtle Vogtle Nuclear Easements Hydro Production Plant Hydro Easements Other Production Plant Transmission Plant Transmission Easements Distribution Plant Distribution Easements General Plant Structures & Improvements Transportation Equipment Power Operated Equipment Communications Equipment Office Furniture & Equipment Amortized Amortized Auxiliary Plant ( & 398) Amortized Amortized

ATLANTA CLEVELAND DAYTON WASHINGTON, D.C. CINCINNATI

HOMPSON LINE ATLANTA CLEVELAND DAYTON WASHINGTON, D.C. CINCINNATI COLUMBUS NEW YORK Via Electronic Filing Ms. Kimberly D. Bose Secretary Federal Energy Regulatory Commission 888 First Street, N.E. Washington,