Columbia Gas of Pennsylvania, Inc General Rate Case Docket No. R Standard Filing Requirements Exhibits Volume 6 of 10

Transcription

1 Columbia Gas of Pesylvaia, c. 216 Geeral Rate Case Docket No. R Stadard Filig Requiremets Exhibits Volume 6 of 1

2 Exhibit No. ror Page r of9 Witess: K. K Miller COLUMBA GAS OF PENNSYLVANA" NC. Fg.sz(c) 2. A detailed balace sheet of the utility as of the close of the period referred to i subsectio (bxz) of this sectio. Respose: Refer to Exhibit No. t, Schedule t, for a balace sheet for Columbia Gas of Pesylvaia,c. at November go, 2ot5.

3 COLUMBA GAS OF PENNSYLVANA, NC. ca.sz(c) Exhibit No. ror Page z of9 Witess: K. K Miller 6. Abrief descriptio of a major chage i the operatig or fiacial coditio of the utility occurrig betwee the date of the balace sheet required by paragraph (z) of this subsectio ad the date of trasmittal of the tariff, revisio or supplemet. As used i this paragraph, a major chage is oe which materially alters the operatig or fiacial coditio of the utilrty from that reflected i paragraphs (t)-(s) of this subsectio. Respose: Refer to Exhibit No.l, Schedule No.z, for a brief descriptio of ay major chage i the operatig or fiacial coditio of Columbia Gas of Pesylvaia, c.

4 COL]MBA GAS OF PENNSTLVANA. NC. Sg.Sg. RATE OF RETURN A. ALL UTLTES Exhibit No. ror Page 3 of9 Wibress: C K Miller 18. Set forth amout of total cash (all cash accouts) o had from balace sheets for last z4-caledar moths precedig test year-ed. Respose: Refer to Exhibit No. 1, Schedule 3, for mothly cash balaces of Columbia Gas of Pesylvaia, c. from December zor3 through November 2o1S. 29. List details ad sources of "Other Properly ad vestmet," "Temporary Cash vestmets" ad "Workig Fuds" o test year-ed balace sheet. Respose: Refer to Exhibit No.t, Schedule No.4, for Other Property ad vestmet, Temporary Cash vestmets ad Workig Fuds for Columbia Gas of Pesylvaia, c. at November go, 2ot5.

5 Exhibit No. ror Page 4of g Witess: K K Miller COLUMBA GAS OF PENNSYLVANA, NC Sg.Sg. RATE OF RETURN C. GAS UTLTES ONLY 1. Provide test year mothly balaces for "Curret Gas Storage" ad otes fiacig such storage. Respose: Referto Exhibit No. 1, Schedule 5, for mothlybalaces of Curret Gas Storage of Columbia Gas of Pesylvaia, c. for the twelve moths eded November go, 2o1S. COLUMBA GAS OF PENNSYLVANA, NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 1. Provide a comparative balace sheet for the test year ad the precedig year which correspods with the test year date. Respose: Refer to Exhibit No. 1, Schedule t, for a comparative balace sheet for Columbia Gas of Pesylvaia, c. at November 3o, zot4 ad Set forth the major items of Other Physical Property, vestmets i Affiliated Compaies ad Other vestmets. Respose: Refer to Exhibit No. t, Schedule 6, for details of other physical property, ivesbets i affiliated compaies ad other ivestmets for Columbia Gas of Pesylvaia, c. at November 3,215.

6 COLUMBA GAS OF PENNSYLVANA" NC sg.sg. BA.ANCE SHEET AND OPERATNG STATEMENT A. ALL UTUTES xhibit No. ror Page 5 of9 Witess: K K Miller g. Supply the amouts ad purpose of Special Cash Accouts of all tytrles, such as: a. terest ad Divided Special Deposits. b. Workig Fuds other tha geeral operatig cash accouts. c. Other special cash accouts ad amouts (Temporary cash ivestmets). Respose: Refer to Exhibit No. 1, Schedule 7,for Special Cash Accouts of all types for Columbia Gas of Pesylvaia, c. at November go, Describe the ature ad/or origi ad amouts of otes receivable, accouts receivable from associated compaies, ad ay other sigificat receivables, other tha customer accouts, which appear o the balace sheet. Respose: Refer to Exhibit No. t, Schedule 8, for Notes Receivable, Accouts Receivable from Associated Compaies ad other sigificat receivables for Columbia Gas of Pesylvaia, c. at November 3o, 215. S. Provide the amout of accumulated reserve for ucollectible accouts, method ad rate of accrual, amouts accrued, ad amouts writte-offi each of the last three years. Respose: Refer to Exhibit No. 1, Schedule 9, for details of the reserve for Ucollectible Accouts for Columbia Gas of Pesylvaia, c. for the twelve moths eded December gl, 213, 2ot4ad zor5. 6. Provide a list of prepaymets ad give a explaatio of special prepaymets. Respose: Refer to Exhibit No. 1, Schedule 1, for details of prepaymets for Columbia Gas of Pesylvaia, c. at November 3, 2o1S.

7 Exhibit No. ror Page 6 of9 Witess: K K Miller COLUMBA GAS OF PENNSYLVANA NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 7. Explai i detail ay other sigificat (i amout) curret assets listed o balace sheet. Respose: Refer to Exhibit No. 1, Schedule tt, for details of other sigificat curret assets listed o the balace sheet of Columbia Gas of Pesylvaia, c. at November go, 2o1S. 8. Explai i detail, icludig the amout ad puq)ose, the deferred asset accouts that curretly operate to affect or will at a later date affect the operatig accout supplyig: a. Origi of these accouts b. Probable chages to this accout i the ear future c. Amortizatio of these accouts curretly charged to operatios or to be charged i the ear future. d. Method of determiig yearly amortizatio for the followig accouts: - Temporary Facilities - Miscellaeous Deferred Debits - Research ad Developmet - Property Losses - Ay other deferred accouts that affect operatig results Respose: Refer to Exhibit No. 1, Schedule tz, for details of deferred asset accouts o the balace sheet of Columbia Gas of Pesylvaia, c. at November 3, Explai the ature of accouts payable to associated compaies, ad ote amouts of sigificat items. Respose: Referto Exhibit No. t, Schedule t3, for details ofaccouts Payable to Associated Compaies for Columbia Gas of Pesylvaia, c. at November 3, 215.

8 Exhibit No. ror PageT of.9 Witess: K K Miller COLUMBA GAS OF PENNSY_,VANA. NC sg.sg. BA-ANCE SHEET AND OPBRATNG STATEMBNT A. ALL UTLTES 1. Provide details of other deferred credits as to their origi ad dispositio policy (e.g.-amortizatio). Respose: Refer to Exhibit No. t, Schedule 14, for details of other deferred credits for Columbia Gas of Pesylvaia, c. at November 3o, Supply basis for jury ad Damages reserve ad amortizatio thereof. Respose: Refer to Exhibit No. t, Schedule t5, for aalysis of the jury ad damages reserye ad amortizatio for Columbia Gas of Pesylvaia, c. at November go, 2o1S.. Provide details of ay sigificat reserves, other tha depreciatio, bad debt, ijury ad damages, appearig o balace sheet. Respose: Refer to Exhibit r, Schedule L6, for aalysis of other reserve balaces for Columbia Gas of Pesylvaia, c. at November 3o, Provide a aalysis of uappropriated retaied earigs for the test year ad three precedig caledar years. Respose: Refer to Exhibit No. t, Schedule t7,for the Uappropriated retaied earigs for Columbia Gas of Pesylvaia, c. for caledar years 2oL2, 2c19, 2or4, ad the twelve moths eded November 3o, 2Or5.

9 Exhibit No. ror Page 8 of9 Witess: K K Miller COLUMBA GAS OF PENNSTLVANA. NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT E. GAS UTLTES t. f Urecovered Fuel Cost policy is implemeted, provide the followig: a. State maer i which amout of Urecovered Fuel Cost o balace sheet at the ed of the test year was determied, ad the moth i test year i which such fuel expese was actually icurred. Provide amout of adjustmet made o the rate case operatig accout for test year ed urecovered fuel cost. (f differet tha balace sheet amout, explai.) b. Provide amout of Urecovered Fuel Cost that appeared o tle balace sheet at the opeig date of the test year, ad the maer i which it was determied. State whether this amout is i the test year operatig accout. Respose: Refer to Exhibit No. 1, Schedule t8, Pages g ad 4, for details of Urecovered Fuel Cost for Columbia Gas of Pesylvaia, c. at November Bo, 2or5 ad Page 3 at November 3o, 2oL4. 2. Provide details of items ad amouts comprisig the accoutig etries for Deferred Fuel Cost at the begiig ad ed of the test year. Respose: Refer to Exhibit No. t, Schedule 18, Page 5, for details of etries for Deferred Fuel Cost for Columbia Gas of Pesylvaia, c. at November go, 2o1S. 52. Provide a schedule showig the calculatio of ay deferred fuel costs show i Accout t9t. Also, explai the Accoutig, with supportig detail, for ay associated icome taxes. Respose: As of November 3, 2o1S, Deferred come Taxes associated with deferred purchased gas costs are reflected as follows: A federal icome tax rate of. g5o/o ad a state icome tax rate of 9.99"/ohas bee used to record deferred icome taxes. The same rates were also, ad will be, used to reverse those taxes as amortizatio of deferred gas costs occurred/occurs. Note, there are o accumulated deferred icome taxes o deferred fuel costs as of November 3, 215 because the fuel costs are i a over-recovered positio. Pursuat to Reveue Rulig 8o-3o8 ad zoo3-39, for tax purposes, the teral Reveue Service ("RS") allows a public utility to exclude from icome fuel cost over-recoveries that they are obligated to retur to their customers. Sice the

10 xhibit No. ror Page 9 of9 Witess: K K Miller Compay lacks "complete domiio" over the over-recoveries, the Compay does ot have to recogize them as icome whe received. Accout Federal Accumulated Deferred come Taxes o.oo. Accout State Accumulated Deferred come Taxes o.oo.

11 Exhibit No. roz Schedule No. r Page r of r Witress: K K Miller COLUMBTA GAS OF PENNSYLVANA. NC sg.sz ft) The operatig icome statemet of the utillty for a rz-moth period, the ed of which may ot be more tha rzo days prior to the filig. Respose: xhibit No. roz Schedule No. g outlies the operatig icome statemet for the twelve moths edig November 3, 2cr.6 (future test year) ad twelve moths edig December gr,2olt (fully forecasted rate year) (c) A statemet of operatig icome, settig forth the operatig reveues ad expeses by detailed accouts for the rz-moth period edig o the date ofthe balace sheet required by paragraph (z). Respose: xhibit 1o3 sets forth the operatig reveues for the twelve moths edig November go, 2o16 (future test year) ad twelve moths edig December gr, 2oL7 (fully forecasted rate year). Exhibit 1o4 sets forth the operatig expeses for the twelve moths edig November go, 2oL6 (future test year) ad twelve moths edig December Br, 2ot7 (fuly forecasted rate year).

12 Exhibit No. roz Schedule No. z Page r of r Witess: K K Miller COL]MBA GAS OF PENNSYLVANA, NC Sg.Sg. RATE OF RETURN A. ALL UTLTES 22. a. Provide Operatig come claims uder: (i) Preset Rates (ii) Proforma Preset Rates (aualized ad ormalized) (iii) Proposed Rates (aualized ad ormalized) b. Provide rate of retur o origial cost ad fair value claims uder: (i) Preset Rates (ii) Proforma Preset Rates (iii) Proposed Rates Respose: Please refer to xhibit No. 2, Schedule No. z, Page r of r.

13 ExhibitNo. Schedule No.B Page r of6 Witess: K K Miller COL]MBA GAS OF PENNSYLVANA" NC sg.st. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 17. Prepare a Statemet of come for the various time frames of the rate proceedig icludig: Col. t Book recorded statemet for the test year. 2 Adjustmets to book record to aualize ad ormalize uder preset rates. g come statemet uder preset rates after adjustmet i Col. z. 4 Adjustmet to Col. 3 for reveue icrease requested. come Statemet uder requested rates. S a. Expeses may be summarized by the followig expese classificatios for purposes of this statemet: Operatig Expeses (by category) Depreciatio Amortizatio Taxes, Other tha come Taxes Total Operatig Expese Operatig come Before Taxes Federal Taxes State Taxes Deferred State come Tax Credits Other Credits Other Credits ad Charges, etc. Total come Taxes Net Utility Operatig come Other come ad Deductios Other come Detailed listig of Other come used i Tax Calculatio Other come Deductio Detailedlistig Taxes Applicable to Other come ad Deductios Listig

14 CoLLMBA GAS OF PENNSYLVANA,, NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES gxhibit No. roz Schedule No.B Page z of6 Witess: K K Miller come Before terest Charges Listig of all types of terest Charges ad all amortizatio of Premiums ad/or Discouts ad Expeses o Debt ssues Total terest Net comeafter terest Charges Respose: See Exhibit roz, Schedule No.g, Page 3, forthe come Statemet at preset rates for the future test year ad the firlly forecasted rate year ad the frrlly forecasted rate year at proposed rates. Refer to Exhibit No.2, Schedule No.4, for the come Statemet per books at November 3, 2o1S.

15 Exhlblt No. Schedule 3 Page 3 of 6 Wtess: K, K. Mlller Columbla Gas of Pesylvala, lc. Statemet of come at Preset ad Proposed Rates FTY = Future Test Yoar TME 1l,3,116, FFRY. Fully Forecasted Rate Year P rlod Eded December 31, 217 Lle Nq Descrlptlo 1 Operatlo Reveues 2 Base Rate Reveues (lcl. Trasportallo) 3 Fuel Reveues 4 Rlder USP 5 GasProcuremetChErge 6 Merchat Fuctlo Charge 7 RlderCC 8 Total Sales ad Trasportatlo REvEue 9 OffSptem Sales Reveue 1 Lat PayrelFe s 1'l Other Op ratlg Reveues (Excl. Trasportao) 't7 18.to 2 Total Operatlg Reveues Operatlg R veu Deductlos Gas Supply Expese Off System Sales Expese Gas Used Comparry Operatlos Operaflg ad Malteace Expese Depreclauo ad Amortlzauo Net Salvage Amorllzed Taxes OtherTha come Taxes Exhlblt 13 Exhlblt 13 Exhlblt 13 Exhlblt 13 Efilblt 13 Exhlblt 13 Exhlblt 13 Exhlbtt 13 Exhlblt 13 Exhlblt 13 Exhlbtt't3 Referece (r) Exhlbtt 14, Sch 1, Pg 2, Col 3 Eftrbit 15 Exhlblt 15 Eftrblt 16 Tost Year (21 339,373,296 3,733,897 21,61,UO 2,381,1il 1,1,49 46,61 1,188, ,987,695 't23,733, ,O74,772 49,71,699 4,51, Exhlblt 13 Exhlblt 13 Exhlblt 13 Exhlblt 13 Exhlblt 13 Exhlbtt 13 Exhlbtt 13 Exhlbtt 13 Exhlblt 13 Exhlblt 13 Exhlbtt 13 Referece (3) Edlblt 14, Sch 1, Pg 2, Col 6 Exhlbtt 15 Exhlblt 15 Exhlblt 16 Test Y ar (4) 341,131,183 4,',13r'.,259 21,659,275 2,387,896 1,13,635 46,784 49,463,O32 1,193, Adlustets (5) 4s2,z1o,o4s lrc;odtl 4,1U, ,774,O37 57,391,34:l 4,518, ,1 73,35 2,949,43 55,2, ,169 s 75,946 Proposed Rates (6) 393,34,533 4,1U,259 24,68,758 2,387,89 1,13,635 46,7U 545,585,865 1,327, ,467,O47 4,134, ,479,983 57,391,3,f3 4,518, Total OperaUg Reveue Deducilos 355,973,71 371,98,7 75,94tt 372,6'14, Operadg come Before come Taxes 134,'t3, ,551,56 174,852, lcome Taxes lvestmet Tax Crcdlt Exhlblt 17 Exhlblt 17 39,75,2 (36.2l ()) Exhlblt 17 Exhlblt 17 31,682,59 (3624) 21,761,616 g 53,444,26 (36.24) 25 Operatlg come 95,299,232 88,978,983 32,789,44 1,768, Rate Base Exhlblt 18 1,289,13,63't Exhlblt 18 1,494,91,75 1,494,91, o Rate of Retum Eamed o Rate Base 7.39o/o 5.96% 8.15o/o

16 Exhibit No. Schedule 3 Page 4 of 6 Witess: K. K. Miller Golumbia Gas of Pesylvaia, c. Galculatio of Proforma terest Expese FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year Period Eded December 31,217 Lie No. FTY Galculatio Descriptio Pro Forma (1) 1 Rate Base 1,289,13, Weighted Cost of Short & Log Term Debt terest Expese 2.4OOo/o 3,938,487 FFRY Calculatio Rate Base Weighted Cost of Short & Log Term Debt terest Expese 1,494,91,O75 2.4o/o 35,858,186

17 Columbia Gas of Pesylvaia, lc. Rate of Retur o Rate Base Proposed Reveue Requiremet FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year Period Eded December 31,217 Exhibit No. Schedule 3 Page 5 of 6 Witess: K. K. Miller Lie Acct. No. No. Descriptio Detail Amout (f) Proforma Rate Base at Preset Rates Retur o Rate Base Total Requiremet Less: Net Operatig come at Preset Rates Net Required Reveue Coversio Factor Gross Reveue Requiremet (Before Late Paymets) 1,494,91, % 1,768,423 88,978,983 32,799, ,257, Reveue Coversio Factor: Operatig Reveue Less: Ucollectibles Plus: Late Paymets lcome Before State Taxes State lcome Tax Effect Tax Rate Less: State lcome Tax come Before Federal Taxes Less: Federal 35% Adjusted Operatig come Reveue Coversio Factor 1. o m

18 Columbia Gas of Pesylvaia, c. Additioal Reveue Requiremet Adjustmets FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year Period Eded December 31,217 Exhibit No. Schedule 3 Page 6 of 6 Witess: K. K. Miller Lie No. Acct. No. Descriptio Amout (1) 1 Additioal Reveue Requiremet 55,2, Plus: Late Paymets Total Reveue Requiremet 134,169 55,257,2 4 5 Less: Ucollectible Accouts Expese Lie 3 X Ucollectible Rate 75,946 6 come Before State come Tax 54,551, State lcome Taxes Exh 17, Pg 17, Col 4 Less Exh 17, Pg 17, Col 3 4,15,764 lcome Before Federal come Tax 5,445, Federal lcome Taxes Lie 9 Times 35% 17,655,852 Operatig lcome 32,789,44

19 Exhibit No. roz Schedule No.4 Page r of r Witess: K. K Miller COLUMBA GAS OF PENNSY.LVANA. NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 18. Provide comparative operatig statemets for the test year ad the immediatelyprecedig moths showig icreases ad decreases betwee the two periods. These statemets should supply detailed e:rplaatio of the causes of the major variaces betwee the test year ad precedig year by detailed accout umber. Respose: See Exhibit No. z, Schedule No.5.

20 Exhibit No. roz Schedule No.s Page r of r Witess: K K Miller COLUMBA GAS OF PENNSY-,VANA" NC sg.sg. BA,ANCE SHEETAND OPERATNG STATEMENT A. ALL UTLTES 42. f a compay has separate operatig divisios, a icome statemet must be show for each divisio, plus a icome statemet for compay as a whole. Respose: There are o other divisios operatig i Pesylvaia. 43. f a compay's busiess exteds ito differet states or jurisdictios, the statemets must be show listig Pesylvaia jurisdictioal data, other state data ad federal data separately ad joitly (Balace sheets ad operatig accouts). Respose: Pesylvaia jurisdictioal data does ot iclude other state data.

21 Exhibit No. roz Schedule No. 6 witess: tj? '^ltii.l COLMBA GAS OF pennstavanab NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT E. GAS UTLTES L6. f reveue accruig etries are made o the books at ed of each fiscal period, give etries made accordigly at the ed of the test year ad at the begiig of the year. State whether they are reversed for ratemakig pu4)oses. Respose: See Exhibit No. z, Schedule No. 7.

22 xhibit No. roz Schedule No.Z witess: tj? "^ir'i"l COLUMBA GAS OF PENNSTLVANA" NC sg.st. BA,ANCE SHEET AND OPERATNG STATEMENT E. GAS UTLTES f a gas compay is afeliated with aother utillty segmet, such as a water or electric segmet, explai the effects, if ay, upo allocatio factors used i the gas rate filig of curret or recet rate icreases allowed to the other utility segmet (or segmets) of the compay. Respose: Columbia Gas of Pesylvaia, c. does ot have aother segmet, such as water or electric.

23 xhibit No. ro3 Page r of 15 Witess: M. J. Bell COLUMBA GAS OF PENNSYLVANA. NC 53.S2(a) Wheever a public utility, other tha a caal, hrrpike, tuel, bridge or wharf compay files a tariff, revisio or supplemet effectig chages i the terms ad coditios of sedce redered or to be redered, it shall submit to the Commissio, with the tariff, revisio or supplemet, statemets showig all of the followig: 2. The total umber of customers served by the utility. Respose: See Exhibit No A calculatio of the umber of customers, by tariff subdivisio, whose bills witl be affected by the chage. Respose: See Exhibit No. 1o3, Pages B through The effect of the chage o the utility's customers Respose: See Exhibit No. 1oS, Schedule T,Pages 7-Lz.

24 Exhibit No. ro3 Page z of 15 Witess: M. J. Bell COLUMBA GAS OF PENNSYLVANA, NC sg.szft) Wheever a public utility, other tha a caal, turpike, hrel, bridge or wharf compay files a tariff, revisio or supplemet r,rlhich rvill icrease or decrease the bills to its customers, it shall submit i additio to the requiremets of subsectio (a), to the Commissio, with the tariff, revisio or supplemet, statemets showig the followig: 2. The operatig icome statemet of the utility for a rz-moth period, the ed of lhich shall ot be more tha rzo days prior to such filig. Respose: Columbia Gas of Pesylvaia, c. has used a historic test year i this rate filig of November 3, 215. The "Per Books" operatig reveues are shor,rm o page 9, Exhibit 3 for the historic test year. 3. A calculatio of the urber of customers, by tariff subdivisio, whose bills will be icreased. Respose: See Exhibit No. 1o3, pages B through g. 4. A calculatio of the total icreases, i dollars, by tariff subdivisio, projected to a aual basis. Respose: For the calculatio of the total chages, i dollars by tariff subdivisio, for the fully forecasted rate year, the twelve moths edig December BL, zolt, see Exhibit No. ro3, pages B through 9. S. A calculatio of the umber of customers, by tariff subdivisio, whose bills will be decreased. Respose: See Exhibit No. 1o3, pages 8 through g. 6. A calculatio of the total decreases, i dollars, by tariffsubdivisio, projected to a aual basis. Respose: For the calculatio of the total chages, i dollars by tariff subdivisio, for the fully forecasted rate year, the twelve moths edig December gl,2olt, see Exhibit No. ro3, pages B through g.

25 COLUMBA GAS OF PENNSYLVANA. NC.q3.53. E ExhibitNo. 1o3 Page 3 ofr5 Witess: M. J. Bell 4. Provide detailed calculatios substatiatig tle adjustmets to reveues for aualizatio of chages i umber of customers ad aualizatio of chages i volume sold for all cr:stomers for the test year. a. Breakdow chages i umber of customers by rate schedules. b. f a aualizatio adjustret for chages i customers ad chages i volume sold is ot submitted, please explai. Respose: See Exhibit No. ro3, Schedule Nos. za:rd3. 6. Supply, by classificatio, Operatig Reveues - Miscellaeous for test year. Respose: See Exhibit No. 1o3, page 14. B. Describe how the et billig ad gross billig is determied. For example, if the et billig is based o the rate blocla plus FCA ad STA' ad the gross billig is determied by a percetage icrease (r, 3 or 5 percet), the state whether the percetage icrease is beig applied to dl three items of reveue - rate blocks plus FCAad STA. Respose: Columbia Gas of Pesylvai4 c. does ot have a provisio for gross ad et billig i its tariff. g. Describe the procedures ivolved i determiig whether forfeited discouts or pealties are applied to customer billig. Respose: f the customer fails to pay the full amout of ay bill a clelayed palmet pealty charge ofoe ad oe-quarter percet (rv+ %o) per moth will accrue o ttre oortio of the bill that is uoaid o the due date. 1. Provide aualizatio of reveues as a result of rate chages occurrig durig the year, at the level of operatios as of the ed of the test year. Respose: See Exhibit No. 1og, page 15.

26 Bxhibiit No. ro3 Page 4 of 15 Witess: M. J. Bell COLUMBA GAS OF PENNSYLVANA. NC EB.S3. E 11. Provide a detailed billig aalysis supportig preset ad proposed rates by customer classificatio ad/or tariff rate schedule. Respose: See Exhibit No. 1o3, Schedules l through B. r.g. Provide a schedule of preset ad proposed tariff rates showig dollar chage ad percet chage by block. Also, provide a explaatio of ay chage i block structure ad the reasos therefore. Respose: See Exhibit No. 1o3, Schedules r through B. L4. Provide the followitrg statemets ad schedules. The schedules ad statemets for the test year portio should be recociled with the summary operatig statemet. a. A operatig reveues summary for the test year ad the year precedig the test year showig the followig (Gas Mcf): (i) For each major classifrcatio of custorers (a) MCF sales (b) Dollar Reveues (c) Forfeited discouts (Total if ot available by classificatio) (d) Other ad miscellaeous reveues that are to be take ito the utility operatig accout alog with their related costs ad expeses. (ii) A detailed explaatio of all aualizig ad ormalizig adjustmets showig method utilized ad amouts ad rates used i calculatio to arrive at adjustmet. (iii; Segregate, from recorded reveues from the test year, the amout of reveues that are cotaied therei, by appropriate reveue categories, from: (a) Fuel Adjustmet Surcharge. (b) State Tax Surcharge. (c) Ay other surcharge beig used to collect reveue. (d) Provide explaatios if ay of the surcharges are ot applicable to respodet's operatios. [The schedule shou]d also show umber of customers ad uit of sales (Mcfl, ad should provide umber of customers by service classificatio at begiig ad ed of test year.] Respose: See Exhibit No. 1oB, Schedules l through 8.

27 Exhibit No. ro3 Page 5 of 15 Witess: M. J. Bell COLUMBA GAS OF PENNSYLVANA" NC sg.sg. E 15. State maer i which reveues are beig preseted for ratemakig purposes: a. Accrued Reveues b. Billed Reveues c. Cash Reveues Provide details of the method followed. Respose: Reveues are reported for ratemakig purposes o a "as billed" basis. Adjustmets for ratemakig purposes appear i Exhibit No. 1o3. 2c.. Provide for test year oly, a schedule by tariff rates ad by sedce classificatios showig proposed icrease ad percet of icrease. Respose: Please refer to Exhibit No. 1oB, Schedule 8, Page determiig pro forma expese, exclude cost of gas adjustmets applicable to fuel adjustmet clause ad exclude fuel adjustmet clause reveues, so that the operatig statemet is o the basis of base rates oly. Respose: See Exhibit No. 1o3, Schedule l summaries.

28 Lie No. Descriptio Columbia Gas of Pesylvaia, c. Exhibit No. 13 Comparlso of Reveues at Curret ad Proposed Rates Page 6 of 15 For the Moths Eded November 3, 216 Witess: M, J. Bell Reveue@ Proposed Reveue@ Bills Volumes Curret Rates Adiustmet Proposed Rates (1) (2) (3) (a) = (s) - (3) (5) Dth (Ex 13, Sch 1) (Ex 13, Sch 1) (Ex 13, Sch 1) (Ex 13, Sch 7) Sales Service 1 Rate Schedule RSS - Resldetial Sales Service 2 Residetial Sales Service 3,429,595 24,23, ,573,765 32,U7,974 3,421,739 3 Rate Schedule RDGSS. Residetial Distributed Geeratlo Sales Service 4 Residetial Distributed Geeratio Sales Service. 5 Rate Schedulo SGSS - small Go ral Sale3 Servlce (< 44,4 Thomc Arually) 6 S rlall Geeral Sales Servlc 315,479 9,69, ,52,499 5,336,973 72,a57,472 7 Rate Schedule NSS - Negotiated Sales Service 8 54, - 1,74, Therms 65,. 236,61 236,61 g Rato Schedulc LGSS - Largo Gooral Sal.r s Nice 1 Larg6 Gsoralsalss Sorvice 1,46 961, ,364,828 21,799 5,616, Tarlff Sales Summary by Rate Glass Total ResidetialSales Service 3,429,595 24,23, ,573,765 32,847,974 3,421, Total Small Geeral Sales Service 315,479 9,69, ,52,499 5,336,973 72,857, Total Negotiated Sales Service 65,. 236,61 236,61 14 Total Large Geeral Sales Service Total Tariff Sales 3,746,132 34,326, ,685,153 38,M6, ,131,899 Di.tributio Servlcs '16 Rato Schoduls RDS - R eld.tal Diatrlbutio Sefv ce (Cholce) 17 Resldetlal Dlstributlo SeMca 1,1,363 7,55,. 63,563,2 1,4(),5 73,4,7 18 Resldedal Disbibuflo Service - CAP (Cholce) 19 Resideual Distrlbutlo SeMca 26,139 2,55,181,5 25,87,914 (6,879) 25,864,35 2 Rate Schedule RDGDS - Residetial Distrlbuted Geeratio Distributio Service (Ghoice) 21 Residetial Distributed Geeratio Distributio Serv.. 22 Rato Sch dule SCD. Small Comrlerclal Db{tlbutio (Cholco} 23 Small Commercial DistriMio Servlc 1@,22 2,365,37.6,27,56 1,483,51-3,734,96 24 R.te Schedule SGDS - Small Golrdl Dbtlbullo servlco 25 Smallcoeral Disttibutio Servlc,A29 3,/7,76.5,746'86 1,159,515 13,96,81

29 Columbla Gas of Pesylvala, c. Comparlso of Reveues at Curret ad Proposed Rates Forthe Moths Eded November3,216 Exhibit No. 13 Page 7 of 15 Witess: M. J. Bell Lie No. Descriptlo Bills Volumes (1) (21 Dth (Ex 13, Sch 1) (Ex 13, Sch 1) Cuet Rates (3) (Ex 13, Sch 7) Proposed Adiustmet (4) = (s)- (3) Proposed Rates (5) (Ex 13, Sch 8) 1 Rate Schedule SDS - Small Dlstributio Service 2 Small Distributio Service 5,M6 6,28, ,687,881 1,592,771 16,28,652 3 Rate Schedule LDS - Large Distributio Service 4 Large Distributio Service 1,118 2,19,638, 17,65,356 2,14,429 19,25,785 5 Rate Schedule MLDS - Mai Lie Distributio Service - Class 6 Mai Lie Distributio Service Class 36 2,779,. 386,19 386,19 7 Rate Schedule MLDS - Mai Lie Distributio Service - Class ll 8 Mai Lie Distributio Service Class ll 72 2,4,5. 97,34 97,34 Distributio Service Summary by Rate 1 Total Residetial Distributio Service 1,261,52 1,1, ,434,114 1,42,633 99,476, TotalSmall Distributio Service (SCD, SGDS, SDS) 133,477,53, ,75,42 4,215,787 43,92,829 Total Large Distributio Service 1,118 2,19, ,65,356 2,14,429 19,25, Total Mai Lie Distributio Service a Total Distributio Service 1,396,25 47,523, ,56,925 16,398, ,959, Total Compay Throughput by Rate 16 Total Residetial 4,691,97 34,33, ,7,879 42,89,67 399,898, Total Small Commercial & ldustrial 448,956 21,2, ,225,541 9,552,76 116,778,31 18 Total Large Commercial & ldustrial , g Total Throughput 5,142,337 81,85, ,246,78 54,845, ,91,673 2 Other Operatig Reveue Forfeited Discouts 1,188,391 1,188, Miscellaeous Service Reveues 145, , Ret from Gas Property 158, , Prior Yr. Rate Refud - Net Off System Sales Other Gas Reveues - Other 248, , Provisio For Rate Refuds a a 28 Total Other Operatig Reveue 1,741,617 1,741,617 y Reveue 29

30 Columbia Gas of Pesylvaia, lc. Exhibit No. 13 Compariso of Reveues at Cuet ad Proposed Rates Page 8 of 15 Forthe Moths Eded December 31,217 Witess: M. J. Bell Lie No. Descriptio Proposed Bills Volumes Curret Rates Adiustmet Proposed Rates (1) (21 (3) (a)= (s) - (3) (s) Dth (Ex 13, Sch 1) (Ex 13, Sch 1) (Ex 13, Sch 1) (Ex 13, Sch 7) Sales Service 1 Rate Schedule RSS - Residetial Sales Service 2 Residetial Sales Service 3,463,638 24,297, ,729,542 33,7,89 31,736,631 3 Rate Schedule RDGSS - Residetial Distributed Geeratio Sales Service 4 Residetial Distributed Geeratio Sales Service. 5 Rate Schedule SGSS - Small Geeral Sales Service (< 64,4 Therms Aually) 6 Small GeeralSales Service 317,653 9,, ,792,969 5,364,79 73,157,48 7 Rate Schedule NSS - Negotiated Sales Service 8 54, - 1,74, Therms 65,. 292,15 292,15 RatE Schedule LGSS - Large Geordl Salo! Servlca 1 Large Geeralsales S rvic 1,UG 958,6.6 5,338, ,73 5,599, mmary by Rate Class Total Residetial Sales Service 3,463,638 24,297, ,729,542 33,7,89 31,736, TotalSmall Geeral Sales Service 317,653 9, ,792,969 5,364,79 73,157,48 14 Total Negotiated Sales Service 65,. 292,15 292,15 14 Total Large Geeral Sabs Service , Total Tariff Sales 3,782,349 34,423, ,152,69 38,632,241 38,784,921 Disblbutlo Servlc6 18 Rate Schedule RDS - Re8ldotlal Dlstlbutio Servlc. (Cholce) 17 Resldetial Disftibutio S6rvic 1,9,81 7, ,717,2ffi 1,74,673 73,791, Ridetial Distributlo Serdce - CAP (Cholco) 19 ResidetialDistributioService 262,2 2,551, , ,917,731 2 Rate Schedule RDGDS - Residetial Distributed Geeratio Distributio Service (Choice) 21 Residetial Distributed Geeratio Distributio Serv.. 22 Rate Schodulo SCD - Smell Commercial Dlskibutjo (Choic ) 23 Small Commercial Dlstrlbutlo SeMc 1,582 2,4,23,9,424,896 1,483,937 13,98, Rate Schedule SGDS. Small Geeral Dlstribudo Sot.lco 25 Small Geeral Distributio Servlce 27,829 3,451,659.5,A97,27 1,172,21 14,69,237

31 Columbla Gas of Pesylvaia, lc. Compariso of Reveues at Curret ad Proposed Rates Forthe Moths Eded December 31,217 Exhibit No. 13 Page 9 of 15 Witess: M. J. Bell Lle No. Descriptio Bills Volumes (1) l2l Dth (Ex 13, Sch 1) (Ex 13, Sch fl Curret Rates (3) (Ex 13, Sch 1) Proposed Adiustmetr! (a)=(s)-(3) Proposed Rates (s) (Ex 13, Sch 8/ 1 Rate Schedule SDS - Small Distributio Service 2 Small Distributio Service 5,M6 6,341, ,87,46 1,65,958 16,413,4 3 Rate Schedule LDS - Large Distributio Service 4 Large Distributio Service 1,118 2,981, ,189,937 2,153,87 19,343,7M 5 Rate Schedule MLDS - Mai Lle Distributio Servlce - Class 6 Mai Lie Distributio Service Class 36 2,779,. 386,19 386,1 9 7 Rate Schedule MLDS - Mai Lie Distributio Service - Class l 8 Mai Lie Distributio Service Class ll 72 2,42,. 97,34 97,34 q by Rate Class 1 Total Residetial Distributio Service 1,271,23 1,15, ,634,997 1,74,673 99,79,67 11 TotalSmall Distributio Service (SCD, SGDS, SDS) 133,857,192,697. 4,8,969 4,262,15 M,391,74 Total Large Distributio Service 1,1 18 2,981, ,189,937 2,153,87 19,343,7M 13 Total Mai Lie Distributio Service Total Distributio Service 1,46,286 48,46, ,31,352 16,49, ,8, by 16 Total Residetial 4,734,841 34,43, ,364,539 43,81,762 41,M6,31 17 Total Small Commercial & ldustrial 451,51 21,294,9.1 17,921,938 9,626, ,548,2 18 Total Large Commercial & ldustrial , Total Throughput 5,188,635 82,884,44. 49,463,32 55, ,585,858 2 Other Operatig Reveue Forfeited Discouts 1,193, ,169 1,327, Miscellaeous Service Reveues 145, , Ret from Gas Property 158, , Prior Yr. Rate Refud - NeL Off System Sales Other Gas Reveues - Other 249, , Provisio For Rate Refuds a g 28 Total Other Operatig Reveue 1,747,13 134,169 1,881,182 v

32 Golumbla Gas of Pesylvaia, lc. Dth ad Reveue Curret Rates For the Moths Eded November 3, 216 Exhibit No. 13 Page 1 of 15 Witess: M. J. Bell Lie Acct No. No Descriptio 1 GAS SERVCE REVENUE Per Proforma Future Test Year (1) Proforma Future TestYear Gas Gost l2l (Ex 13, Sch 5/ Proforma Future Rider USP (3) (Ex 13, Sch 6) Proforma Future Gas Proc, Gharqe (4) (Ex 13, Sch 6) Proforma Future Merchat Fuctio Charqe (5) (Ex 13, Sch 6) Proforma Future Rlder pc (6) Adjustmet To Reflect Aualized Aualizatio Base Reveue (7=8-{1-6)} (8} (Ex 13, Sch 1) 2 48 Residetial Sales Reveue Comm/ld Sales Reveue OtherSales Reveue [1] 5 TOTAL GAS SERVCE REV 266,92,169 68,55,646 q 335,452,815 (74,951,739) (29,319,71) q (14,271,44',t (16,444,29) g (16,444,29J (1,68,695) (652,8't) a (2,332,776) (1,5,999) (85,8) q (1,91,7) (24,183) (8,346) q (32,529) 486, 2,521,486 q 3,7, ,281,344 41,6,876 q 214,288, Forfeited Discouts Miscellaeous Service Rev Trasportatio of Gas 493 Ret from Gas Property Prior Yr. Rate Refud - Net Off System Sales 495 Other Gas Reveues - Other Provisio For Rate Refuds 14 TOTALOTHEROPER.REV 1,177, , ,37, , ,647 q 15,38,433 (17,356,476) g (17,356,476) (5,152,435) g (5,152,435) g q (13,58) q (13,58) 1,918 (7,167) o a (68s,249) 1,188, ,854 5,85,76 158,72 248,647 a 6,829, TOTALREVENUE 485,491,248 (1,627,916) (21,596,644) (2,332,776) (1,91,7) (46,19) 2,318,237 34'1,114, SALES VOL (Dth) FORECAST 17 ResidetialSales 18 Commercial Sales 19 dustrial Sales 2 Ubilled Sales 21 OtherSales [1] 22 TOTALGAS SERVCESALES 24,182,66.9 9,247, , ,637, , , , , ,23O, ,851, , ,326, TRANSPORTATTON VOL (Dth) FORECAST 24 Residetial Trasportatio 25 Commercial Trasportailo 26 ldustrial Trasportatio 27 Ubilled Trasportatio 28 TOTALTRANSVOLUME 1,4, ,398,92.6 2,956,4.5 45,479, (24,393_7) (536,839.4) 2,65, ,44, ,1, ,862, ,561, ,523, TOTAL T-ROUGHPUT FORECAST 79,116, ,733,261.O 81,85,111. [1] cluded Comm/ld.

33 Columbia Gas of Pesylvala, c. Dth ad Reveue Curret Rates Forthe Moths Eded November3,216 Exhibit No. 13 Page 11 of15 Witess: M. J. Bell Lie Acct No. l'l-o Descrlptio Aualized Base Reveue Aualized Gas Gost (1) (21 (Exh 13 - Page 14) (Ex 13, Sch 1) Aualized Rider USP (3) (Ex 13, Sch 1) Aualized Gas Proc. Gharoe (4) (Ex 13, Sch 1) Aualized Merchat Fuctio Gharqe (5) (Ex 13, Sch 1) Auallzed Rlder cc (61 (Ex 13, Sch 1) Aualized Reveue 8= ) (Ex 13, Sch t) 1 GAS SERVCE REVENUE 2 48 Residetial Sales Reveue Gomm/ld Sales Reveue Other Sales Reveue 5 TOTAL GAS SERVCE REV 173,281,344 41,6,876 g 214,288,22O 75,99,558 31,35,791 g 16,45,349 16,476,64 q 16,476,64 1,684,1 697,144 g 2,391,154 1,7,983 92,57 a 1,1,49 24,23 9,7 q 33,3 267,573,765 73,111,388 q 34,685, Forfeited Discouts Miscellaeous Service Reveues 489 Trasportatio of Gas 493 Ret from Gas Properly PriorYr. Rate Refud - Net Off System Sales 495 Other Gas Reveues - Other Provisio For Rate Refuds 14 TOTALOTHEROPER.REV 1,188, ,854 5,85,76 158, ,647 q 6,826,693 17,328,548 q 17,328,548 5,134, q 5,134, q q 13,31 13,31 g 1,188, , ,56, , ,647 q 149,32, TOTALREVENUE 341,114,913 3,733,897 21,61,64 2,391,154 1,1,49 46,61 489,987, SALES VOL (Dth) FOREGAST 17 ResidetialSales 18 Commercial Sales 19 dustrial Sales 2 Ubilled Sales 21 Other Sales 22 TOTAL GAS SERVCE SALES 24,23, ,851, , ,326, qa ,23, ,851, , ,326, TRANSPORTATTON VOLUMES (Dth) FORECAST Residetial Trasportatio Comm ercia Traspo rtatio dustrial Trasportatio Ubilled Trasportatio TOTALTMNS VOLUME 1,1, ,862, ,561, ,523, ,1, ,862, ,561, ,523, TOTAL THROUGHPUT FORECAST 81,95, ,85,111.

34 Columbia Gas of Pesylvaia, lc. Dth ad Reveue Curret Rates Forthe Moths Eded December31,217 - Uadjusted Exhibit No. 13 Page of 15 Witess: M. J. Bell Lie Acct No. No Descriotio 1 GAS SERVCE REVENUE Per Proforma Future Test Year (1) Proforma Future Test Year Gas Gost (2) (Ex 13, Sch 5) Proforma Future Rider USP (3) (Ex 13, Sch 6) Proforma Future Gas Proc. Charqe (4) (Ex 13, Sch 6) Proforma Future Merchat Fuctio Gharqe (s) (Ex 13, Sch 6) Proforma Future Rider cc (6) Adjustmet To Reflect Aualizatio (7=8-(1-6)) Aualized Base Reveue (8) (Ex 13, Sch 1) 2 4 ResidetialSales Reveue 3 4,81 Comm/ld Sales Reveue OtherSales Reveue [1] 5 TOTAL GAS SERVCE REV 267,573,765 73,111,399 34,685,153 (75,99,s58) (31,35,791) q (16,45,349) (16,476,64) q (16,476,64) (1,684,1) (697,1M) q (2,381,154) (1,7,983) (e2,57) q (1,1,49) (24,231 (9,7) q (33,3) (345,35) (189,373) q (534,723) 172,935,994 4,817,53 q 213,753, Forfeited Discouts Miscellaeous Service Rev 489 Trasportatio of Gas 493 Ret from Gas Property PriorYr. Rate Refud - Net Off System Sales 495 Other Gas Reveues - Other Provisio ForRate Refuds 14 TOTALOTHEROPER.REV 1,188, , ,56, , ,647 a 149,32,542 (17,328,548) g (17,328,5481 (5,134,) q (5,134,) q q (13,31) a (13,31) 965,38 a 965,38 1,188, ,854 6,5, , ,647 q 7,792,1 15 TOTALREVENUE 489,987,695 (3,733,997) (21,61,64) (2,381,154) (1,1,49) (46,61) 43, ,545, SALES VOL (Dth) FORECAST 17 ResidetialSales 18 Commercial Sales 19 dustrial Sales 2 Ubilled Sales 21 OtherSales [1] 22 TOTAL GAS SERVCE SALES 24,23, ,851, ,OO ,326, (7,147-3) (58,772.4) (3,.6) _. (188,92.3) 24,13,26-3 9,793, ,OO ,137, TMNSPORTATTON VOL (Dth) FORECAST Residetial Tra sportatio Commercial Trasportatio d ustria Trraspo rtatio Ubilled Trasportatio TOTALTRANS VOLUME 1,1, ,862, ,561, ,523,9A , ,968.8 (1,63,663.7). (1,263,82.7) 1,15, ,224,32. 21,931, ,26,827.O TOTAL THROUGHPUT FORECAST 81,85, (1,452,O3.O) 8,398,18. [1] cluded i Comm/ld.

35 Golumbia Gas of Pesylvaia, c. Dth ad Reveue Gurret Rates For the Moths Eded December 31,217 - UadJusted Exhibit No. 13 Page 13 of15 Witess: M. J. Bell Lie Acct No. No Descriptio Aualized Aualized Base Reveue Gas Gost (1) l2l (Exh 13 - Page 14) (Ex 13, Sch 1) Aualized Rider USP (3) (Ex 13, Sch 1) Aualized Gas Proc. Charoe (4) (Ex 13, Sch 1) Aualized Merchat Fuctio Gharqe (5) (Ex 13, Sch 1) Aualized Rider cc (6) (Ex 13, Sch 1) Aualized Reveue (7= ) (Ex 13, Sch /) GAS SERVCE REVENUE Residetial Sales Reveue 481 Comm/ld Sales Reveue 481 OtherSales Reveue TOTAL GAS SERVGE REV 172,935,994 4,817,53 q 213,753,497 74,75,478 31,17,287 15,875,765 15,958,733 q 15,958,733 1,675, ,85 2,368,23 1,2,693 91,9 1,94,65 24,13 9,11 q 33, ,32,174 72,781,563 q 339,83, Forfeited Discouts 7 4Bg Miscellaeous Service Reveues 489 Trasportatio of Gas 493 Retfrom Gas Property Prior Yr. Rate Refud - Net Off System Sales 495 Other Gas Reveues - Other Pmvisio For Rate Refuds 14 TOTALOTHEROPER.REV 1,188, ,854 6,5, , ,647 q 7,792,1 9,921,792 q 9,921,792 5,1,53 q 5,1,53 q q 13,384 q 13,384 1,199, ,854 14,987,63 158,725 o 248, ,728,68 15 TOTAL REVENUE 341,545, ,797,557 2,96,236 2,368,O23 1,94,65 46, ,8, SALES VOL (Dth) FOREGAST 17 ResidetialSales 18 Commercial Sales 19 ldustial Sales 2 Ubllled Sales 21 OtherSales 22 TOTAL GAS SERVCE SALES 24,13,26.3 9,793, , ,137,281.O A3,26.3 9,793, ,.9 '. 34,137,281.O 23 TRANSPORTATTON VOLUMES (Dth) FORECAST Resldetial Trasportatio Commerclal Trasportatio dustrial Trasporiatio Ubilled Trasportatio TOTAL TRANS VOLUME 1,15, ,224,32. 21,931, ,26,827.O ,15, ,224,32. 21,931, ,26,8?7. 29 TOTAL THROUGHPUT FORECAST 8,398, ,398,18.

36 Columbia Gas of Pesylvaia, c. Dth ad Reveue Gurret Rates Forthe Moths Eded December 31,217 Exhibit No. 13 Page 14 of 15 Witess: M. J. Bell Lie Acct No. No Descriptio 1 GAS SERVCE REVENUE Per Proforma Future Test Year (1) Proforma Future TestYear Gas Cost (21 (Ex 13, Sch 5) Proforma Future Rider usp (3) (Ex 13, Sch 6) Proforma Future Gas Proc. Gharqe l4l (Ex 13, Sch 6) Proforma Future Merchat Fuctio Gharqe (5) (Ex 13, Sch 6) Proforma Future Rider CG (6) Adjustmet To Reflect Auallzatio (7=8-(1.6)) Aualized Base Reveue (8) (Ex 13, Sch 1) 2 48O Residetial Sales Reveue Comm/ld Sales Reveue OtherSales Reveue [1] 5 TOTAL GAS SERVCE REV 267,573,765 73,111,388 g 34,685,153 (75,99,558) (31,35,791) q (16,45,349) (16,476,64) q (16,476,64) (1,684,1) (697,144) q (2,381,154) (1,7,983) (92,57) a (1,1,4e) (24,23) (9,7) q (33,3) 893,16 161,963 q 1,54, ,174,36 41,168,839 g 215,343, Forfeited Discouts Miscellaeous Servlce Rev 489 Trasportatio of Gas 493 Ret from Gas Property PriorYr. Rate Retud - Net Off System Sales 495 Other Gas Reveues - Other Provisio For Rate Refuds 14 TOTALOTHEROPER.REV 1,188, , ,56, , ,647 q 149,32,542 (17,328,548) (17,328,548\ (5,134,) q (5,134,) q q (13,31) q (13,31) 5,396 72,98 q 78,34 1,193, ,854 5,787, , ,647 q 7,534, TOTALREVENUE 489,987,695 (3,733,897) (21,61,64) (2,381,154) (1,1,49) (46,61) 1,763, ,878, SALES VOL (Dth) FORECAST 17 ResidetialSales 18 Commercial Sales 19 ldustrialsales 2 Ubilled Sales 21 OtherSales [1] 22 TOTAL GAS SERVCESALES 24,23, ,851, , ,326, , ,52't.7 32,494.6 (3,.6). qo 97, ,297, ,884, , ,423,217.O 23 TRANSPORTATTON VOL (Dth) FORECAST 24 Residetial Trasportatio 25 Commerclal Trasportiatio 26 ldustrial Trasportatio 27 Ubilled Trasportatio 28 TOTALTRANSVOLUME 1,1, ,862, ,561, ,523, , , , , ,15, ,224,O32. 24,131, ,46, TOTALTHROUGHPUT FORECAST 81,85, ,33, ,884,O44. [1] cluded i Gomm/ld.

37 Golumbla Gas of Pesylvaia, lc. Dth ad Reveue Curret Rates Forthe Moths Eded December31,217 Exhibit No. 13 Page 15 of15 Wiiess: M. J. Bell Lie Acct No. No Descriptio Aualized Aualized Base Reveue Gas Cost (1) l2l (Exh 13 -Pase 14) (Ex 13, Sch 1) Aualized Rider USP (3) (Ex 13, Sch t) Aualized Gas Proc. Charqe (41 (Ex 13, Sch 1) Aualized Merchat Fuctio Charqe (s) (Ex 13, Sch 1) Aualized Rider CG (6) (Ex 13, Sch t) Aualized Reveue (7= (Ex 13, Sch 1) 1 GAS SERVCE REVENUE 2 48 Residetial Sales Reveue Comm/ld Sales Reveue OtherSales Reveue 5 TOTAL GAS SERVCE REV 174,174,36 41,168,839 g 215,343,199 75,38,835 31,453,16 16,761,995 16,522,555 q 16,522,555 1,688,72 699,194 q 2,387,896 1,1,792 92,843 q 1,13,635 24,298 9, q 33,4 268,729,542 73,423,138 q 342,152, Forfelted Discouts Miscellaeous Service Reveues Trasportatio of Gas 493 Ret from Gas Property PriorYr. Rate Refud - Net Off System Sales 495 OtherGas Reveues - Other Provisio For Rate Refuds 14 TOTALOTHEROPER.REV 1,193, ,854 5,787, , ,647 q 7,534,997 17,372,264 q 17,372,264 5,136,72 q 5,136,72 g a 13,384 q 13,384 1,193, , ,31, , ,647 q 15,57, TOTAL REVENUE 342,878,196 4,134,259 21,659,275 2,387,896 1,13,635 46, ,21O,O45 16 SALES VOL (Dth) FORECAST 17 ResidetialSales 18 Commercial Sales 19 ldustrial Sates 2 Ubilled Sales 21 Other Sales 22 TOTAL GAS SERVCE SALES 24,297, ,884, ,OOA ,423, ,297, ,884, , ,423,217.O 23 TRANSPORTATTON VOLUMES (Dth) FORECAST Residetial Trasportatio Commercial Trasportatio dustrlal Trasportatio Ubilled Trasportatio TOTAL TRANS VOLUME 1,15, ,224, ,131, ,46,827.O ,15, ,224, ,131, ,46, TOTAL THROUGHPUT FORECAST 82,884,O44.O ,884,44.O

38 Columbla Gas of Pesylvala, c. Curret Rates Based o Forecast Adjusted Bllls ad Volumes For the Moths Eded November 3,216 Exhibit No. 13 Schedule No. 1 Page 1 of 18 Witess: M. J. Bell Lle No. Descriptio Bills Volumes (1) (2) Base Rate (3) Reveuq (4) AveraEe Rate (5) DTH x 143, Sch 2) (Ex 13, Sch 3) /DTH /DTH 1 Rate Schedule RSS - Residetial Sales Service 2 Customer Charge 3 Commodig Charge: 4 All Gas Cosumed 5 Rider USP - Uiversal Service Pla 6 Rider CC - Customer Choice 7 Gas Procuremet Charge Subtotal 9. STAS 1 Base Rate Reveue 11 Gas Cost Merchat Fuctio Charge 13 Total Rate Schedule RSS 3,429,595 24,23, ,23, ,23, ,23, ,23, ,429,595 24,23, ,445, ,835,628 16,476,64 24, ,466, ,466,224 75,99, ,573, Rate Schedule RDGSS - Residetial Distributed Geeratio Sales Servlce 15 Customer Charge 16 Commodity Charge: 17 All Gas Cosumed 18 Rider USP - Uiversal Service Pla 19 Rider CC - Customer Choice 2 Gas Procuremet Charge 21 Subtotal 22 STAS 23 Base Rate Reveue 24 Gas Cost 25 Merchat Fuctio Charge 26 Total Rate Schedule RDGSS q q 27 RatE Schedule SGSS - Small Geeral Sales Service (s 6.44 Therms Auallv) 28 Customer Charge: 29 Less Tha 6,44 Therms Aually 3 Commodity Charge: 31 Less Tha 6,44 Therms Aually 32 Rider CC - Customer Choice 33 Gas Procuremet Charge 34 Subtotal 35 STAS 36 Base Rate Reveue 37 GasCost 38 Merchat Fuctio Charge 39 Total Rate Schedule SGSS 272,76 272,76 4,294, ,294, ,294, ,294, ,294, ,294, ,79s,3 15,434,998 4, ,487 21,532,783 a 21,532,783 13,311,231 43,87 34,887, Rate Schedule SGSS - Small Geeral Sales Service (> 6,44 to S 64.4 Therms Auallvl 41 Customer Charge: 42 >6,44 to s M,4 Therms Aually 43 Commodig Charge: 44 >6,44 to s M,4 Therms Aually 45 Rider CC - Customer Choice 46 Gas Procuremet Charge 47 Subtotal 48 STAS. 49 Base Rate Reveue 5 Gas Cost 51 Merchat Fuctio Charge 52 Total Rate Schedule SGSS 42,773 42,773 4,774, ,774, ,774, ,774, ,774, ,774, ,53,14 1s,396,21 4, ,785,731 a 17,785,731 14,798, ,ts32,678

39 Columbla Gas of Pesylvala, c. Gurret Rates Based o Forecast Adjusted Bills ad Volumes For the Moths Eded Nowmber 3,216 Exhibtt No. 13 Schedule No. 1 Page 2 of 18 Witess: M. J. Bell Lle No. DEscriptio Bills Volumes (1) tzl DTH (Ex 13, Sch2) (Ex 13, SchS) Base Rate (3) /DTH Reveue {4} AveraEe Rate (5) /DTH 1 Rate Schedule NSS - NeEotiated Sales ScFriee 2 Customer Gharge 3 54, - 1,74, Therms Aually 4 Commodity Charge: 5 54, - 1,74, Therms Aually 6 Subtotal 7 STAS Base Rate Reveue 9 Gas Cost - Commodity 1 Gas Cost-Demad 11 Total Rate Schedule NSS 65,. 65,. 65,. OOU.U 65,. 1, (workpaper) 13, ,879 g 1S,87e 2, , Rate Schedule LGSS - Larqe Geeral Sales Servlce 13 Customer Charge: 14 > 64,4 to s 11, Therms Aually 15 >11, to 5 54, Therms Aually 16 >54, to < 1,74, Therms Aually 17 >1,74, to s 3,4, Therms Aually 18 >3,4. to < 7,4, Therms Aually 19 > 7,4, Therms Aually 2 Commodity Charge: 21 > M,4 <= 1 1, Therms Aually 22 > 11, to s 54, Therms Aually 23 >54, to s 1,74, Therms Ar:ally 24 > 1,74, to s 3,4, Therms Aually 25 > 3,4, to < 7,5, Therms Aually 26 > 7,5, Therms Aualty 27 Gas Procuremet - s 54, Therms Aually 28 Gas Procuremet - > 54, Therms Aually 29 STAS - s 54, Therms Aually 3 STAS - > 54, Therms Aually 31 Base Rate Reveue 32 Gas Cost - s 54, Therms Auatly 33 Gas Cost - > 54, Therms Aually U Total Rate Schedule LGSS ,46 887, , ,8. 2,8. 5,4. 8,. 426, , U22 74, , , ,75 2U,82 43,2 886, ,81 83,81 61,667 5,159 2,374,697 2,75,7 23,61 5,354, Tariff Sales Summary by Rate Class 36 Base Rate Reveue 37 STAS 38 Rider USP 3S Merchat Fuctlo Charge 4 Gas Procuremet Charge 41 Rider CC 42 Gas Cost 43 Total Residetial Sales M Base Rate Reveue 45 STAS 46 Merchat Fuctio Charge 47 Gas Procuremet Charge 48 Rlder CC 49 Gas Cost 5 Total Smalt Geeral Sales 51 Base Rate Reverue 52 STAS 53 Gas Cost 54 TotalNegotiatedSales 3,42S,5S5 24,23, ,479 9,69, ,. 173,281,344 16,476,64 1,7,983 1,684,1 24, ,573,765 38, ,57 63,318 9,7 28.fig,478 67,52,4SS 19, , ,61 55 Base Rate Reveue 56 STAS 57 Gas Procuremet Charge 58 Gas Cost 5S Total Large Geeral Sales 1,46 961, ,871 66,826 2,98,131 5,354,828 6 Total Tariff Sales 3,746,132 34,326, ,685,153

40 Columbla Gas of Pesylvaia, lc. Gurret Rates Based o Forecast Adjusted Bills ad Volumes For the Moths Eded November 3, 216 Exhibit No. 13 Schedule No. 1 Page 3 of 18 Witess: M. J. Bell Lie No. Descriptlo Bllls Volumes (1) (2) DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Base Rate (3) /DTH Reveue (4) AvEraqe Rate (s) /DTH 1 Rate Schedule RDS - Residetial Distributio Service (Choice) 2 Customer Charge 3 Commodig Charge: 4 All Gas Cosumed 5 Rider USP - Uiversal Service Pla 6 Rider CC 7 Subtotal 8 STAS Base Rate Reveue 1 Gas Cost 11 Total Rate Schedule RDS 1,1,363 1,1,363 7,55,. 7,55,. 7,55.. 7,55,. 7,55, ,772,83 36,93,53 5,134, 7,55 58,7,91 q 58,7, ,563, Customer Charge Commodity Charge: All Gas Cosumed Subtotal STAS Base Rate Reveue Gas Cost Total Rate Schedule RCC 26,139 26,139 2,55, ,55, ,55, ,3s7,328, ,877, ,548,726 16,548, ,87,S14 1.1M7 22 Customer Charge 23 Commodity Charge: 24 All Gas Cosumed 25 Rider USP - Uiversal Service Pla 26 Rider CC 27 Subtotal 28 STAS 29 Base Rate Reveue 3 Gas Cost 31 Total Rate Schedule RDGDS 32 Rate Schedule SCD - Small Commercial Distributio (Choice) s 6.44 Therms g 33 Customer Charge 34 Less Tha 6,44 Therms Aually 35 Commodity Charge: 36 Less Tha 6,44 Therms Aually 37 Rider CC 38 Subtotal 39 STAS 4 Base Rate Reveue 41 Gas Cost 42 Totat Rate Schedule SCD s 6,44 Therm 9,45 9,4s 1,355, ,355, ,355, ,355, ,913,456 4,873,54 1,356 6,787,866 g 6,787, ,785, Rate Schedule SCD - Smqll Commercial Distributio (Choice) > 6.44 to < 64.4 Therms 44 Customer Charge 45 6,44-4,4 Therms Aually 46 Commodity Charge: 47 6,44-64,4 Therms Aually 48 Rlder CC 49 Subtotal 5 STAS 51 Base Rate Reveue 52 Gas Cost 53 Total Rate Schedule SCD > 6,44 to s 64,4 Therms 1,157 1,9,114. 1,9, ,536 3,253,989 1,9 3,742,534 3,742,534 1,9, ,157 1,9,114. 4,485,

41 Columbla Gas of Pesylvala, c. Curret Rates Based o Forecast AdJusted Bills ad Volumes For the Moths Eded November 3, 216 Exhibit No. 13 Schedule No. 1 Page 4 of 18 Witess: M. J. Betl Lie No. Descriptio Bills (1) (Ex 13, Sch 2) Volumes Base Rate (21 (3) DTH (Ex 13, Sch 3) /DTH Reveue (4) Average Rate (s) /DTH 1 Rate Schedule SGDS - Small Geeral Distributio Service s 6.44 Therms 2 Customer Charge: 3 Less Tha 6,44 Therms Aually 4 Commodity Charge: 5 Priorityl-Aggregatio 6 Less Tha 6,44 Therms Aually 7 All Other Aggregatio 8 Less Tha 6,44 Therms Aually 9 Rider CC 1 Subtotal 11 STAS Subtotal 13 Flex 14 Priorig 1 Gas Cost 15 Total Rate Schedule SGDS s 6,44 Therms 8, ,171 21, , ,5' ,. (workpaper) , ,869 73, , ,17 698,1; 3, , Rate Schedule SGDS - Small Geeral Distributio Service > 6.44 to s 64.4 Therms 17 Customer Charge: 18 6,44 - M,4 Therms Aually 19 Commodity Charge: 2 Priority l -Aggregatio 21 6,M-U, OO Therms Aually 22 All Other Aggregatio 23 6,44-64,4 Therms Aually 24 Rider CC 25 Subtotal 26 STAS 27 Subtotal 28 Flex 29 Priority 1 Gas Cost 3 Total Rate Schedule SGDS > 6,44 to s 64,4 Therms 31 Rate Schedule SDS - Small Distributio Service 19, , , ,571,66.9 3,29, ,2. (workpaper) ,251, J28 2,11,92 8,245,86 3,23 11,299,364 11,299,3e1 34, ,22,19 71, Gustomer Charge: 33 > 64,4 to s 11, Therms Aually 34 >11, to s 54, Therms Aually 35 Commodity Charge: 36 > 64,4 to < 11, Therms Aually 37 >11, to s 54, Therms Aually 38 Subtotal 39 STAS 4 Flexed Deliveries 41 Total Rate Schedule SDS 2,59 2,817 5,446 1,454, ,57, ,9. 6,28,U (workpaper) 539,435 1,929,645 3,22, ,431, ,687, Rate Schedule LDS - Larqg Distributio Service 43 Customer Charge: 44 > 54, to <= 1,74, Therms Aually 45 > 1,74, to <= 3,4, Therms Aually 46 > 3,4, to <= 7,5, Therms Aually 47 > 7,5, Therms Aually 48 Total 49 Commodig Charge: 5 > 54, to <= 1,74, Therms Aually 51 > 1,74, to <= 3,4, Therms Aually 52 > 3,4, to <= 7,5, Therms Aually 53 > 7,5, Therms Aually 54 Total Deliveries 55 Subtotal 56 STAS 57 Flexed Deliveries 58 Total Rate Schedule LDS ,1 18 3,14,774. 4,71,2. 1,613,. 88,. 1,334,974. 9,855.6M. 2,19,638. 1,8. 2,8. 5,4. 8, (workpaper) 91,8 94,8 259, ,26,8 3,769,243 5,O4,427 1,s4, ,814,761 13,21,561 4, ,65,

42 Exhibit No. 13 Columbia Gas of Pesylvaia, c. Gurret Rates Based o Forecast Adjusted Bills ad Volumes For the Moths Eded November 3, 216 Schedule No. 1 Page 5 of 18 Witess: M. J. Bell Lle No. Descriptio Bills Volumes (1) (zl Base Rate (3) Reveue (4) AveraEe Rate (5) DTH (Ex 13, Sch 2) (Ex 13, Sch 3) /DTH /DTH 1 Rate Schedule MLDS - Mal Lle Distributio Service - Class 2 Customer Charge: 3 > 274, to <= 54, Therms Aually 4 > 54, to <= 1,74, Therms Aually 5 > 1,74, to <= 3,4, Therms Aually 6 > 3,4, to <= 7,5, Therms Aually 7 > 7,5, Therms Aually 8 Total 9 Commodity Charge: 1 All Gas Cosumed 11 Subtotal STAS 13 Flex 14 Total Rate Schedule MLDS - Class a 24 36, ,149. 2,5. 4,96. 7, (workpaper) 2,779,. 13,788 24,6 q 38,388 9,557 47,945 U , Rate Schedule MLDS - Mai Lie Distributio Service - Class ll 16 Customer Charge: 17 > 2,146, to s 3,4, Therms Aually 18 > 3,4, to <= 7,5, Therms Aually 19 > 7,5, Therms Aually 2 Total 21 Commodity Charge: 22 > 2,146, to s 3,4. Therms Aually 23 > 3,4, to <= 7,5, Therms Aually 24 > 7,5, Therms Aually 25 Total Deliveries 26 Subtotal 27 STAS 28 Flex 29 Total Rate Schedule MLDS - Class ll q 72 24,... 24,. 2,5. 4,96. 7, (workpaper) 2,4,5. 24,6 U a 24,6 1,75 1,75. 3s, ,34.442

43 Columbla Gas of Pesylvala, lc. Curret Ratss Based o Forscast AdJusted Bllls ad Volumes For tho Moths Edod NovEmber 3, 216 Exhlbit No. 13 Schedule No. 1 Page 6 of 18 Witess: M. J. Bell Lle No. Descrlptlo Blls (1) VolumEs (21 DTH Base Rate Rovsuo (3) (4) S/DTH 3 1 Dlstributlo Servlcs Summary by Rate Class 2 Base Rate Revsue 3 STAS 4 Rider USP 5 Rider CC 6 Gas Cost 7 Total Rosidetial Distributio Servica 8 Baso Rate Reveug 9 STAS 1 Rlder CC 11 Gas Cost Total Small Distributio Service (SCD, SGDS, SDS) 13 Base Rate Reveue 14 STAS 15 Total LargeDistributioServico 16 Base Rato Reveue 17 STAS 18 Total Mal Lie Distributio Service 19 Total Distlbutio Service 1,261,52 1,1, ,477,53,59.2 1,118. 2,19, ,179,5. 1,396,25 47,523, ,415,86 5,134, ,4U,114 37,248, q ,75,42 17,5,356 17,65,35; 1,356,413 1,356,41; 147,56, Oth6r Oporatlg Revgue Forfefted Dlscouts Miscellasous Servics Reveu s Ret ftom Gas Property Prior Yr. Rate Refud - Net Off System Sales Other Gas Reveuos - Other Provlsio For Rate Refuds 29 Total Other Operatlg ReveuE 1,1 88, ,8U 158, ,647 a 1,741,617

44 Columbla Gas of Pesylvala, lc. CurrEt Ratos Based o Forscast Adlustod Bllls ad Volumes For the Moths Edsd Decomber 31, Uadjusted Exhiblt No. 13 Schedule No. 1 Page 7 of 18 Witess: M. J. Bell Lle No. Descrlptlo Bllls (11 (21 (31 DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Volumss BasE RatE /DTH REveue (4) Avoraqe Rate (s) 3/DTH 2 Customer Charge 3 Commodity Charge: 4 All Gas Cosumed 5 Rider USP - Utuersal Servlco Pla 6 Rider CC - Customer Cholco 7 Gas Procuremet Charge 8 Subtotal 9 STAS 1 Base Rate Reveue 11 Gas Cost Merchat Fuctio Chargo 13 TotalRateScheduleRSS 3,445,266 3,M5,266 24,13, ,13, ,13, j3, ,13, j ,13, u.uovc M16 57,78,26 115,727,788 15,958,733 24, ,5S4,3 19,594,5 74,75, , MU 14 Rate Schsdule RDGSS - RoEldetlal Dlstrlbuted Geeratlo Sales Ssrvlce 15 CustomerCharge 16 Commodig Charge: 17 All Gas Cosumed 18 Ridsr USP - Utuersal Service Pla 19 Rider CC - Customer Choice 2 Gas Procuremert Charge 21 Subtotal?2 STAS 23 Base Rate Rsveue 24 Gas Cost 25 Merchat Fuctio Charge 2 Total Rate Schadule RDGSS a aa u.uovc U o g U 27 Rate Schadule SGSS - Small Goeral Salss Sorvlco ( Thsrms Auallvl 28 CustomorCharge: 29 Loss TfE 6,l 4 Therms Aually 3 Commodity Chargo: 31 Less Tha 6,44 Therms Aually 32 Rider CC - Cuslomor Choice 33 Gas Procuremet Charge 34 Subtotal 35 STAS 36 Base Rate Revouo 37 Gas Cost 38 Marchat FurEtio Charge 39 Total Rate Schedule SGSS 273, ,782 4,245, ,245, ,245, ,245, ,245, ,245, ao.1 U.UOVJ ,817,868 15,255,26 4, ,376,462 21,376,462 13,159,673 4:i.38 u,579,m CustomerCharge: 42 >6,4 to s 9,4 Therms Aually 43 Commodfty Charge: 44 >6,114 to < G4,4 Therms Aually 45 Rider CC - Customer Choice 46 Gas Procuremet Charge 47 Subtotal 48 STAS 49 Base Rate Reveue 5 Gas Cost 51 Merchat Fuctio Charge 52 Total Rate Schedule SGSS 42,773 4,765,7.5 4,765,7.5 4,765,7.5 4,765,7.5 4,765, u.uovc 3.9%. 2,53,14 15,365,446 4, ,172 17,7U,487 a 17,7U ,768, ,765,7.5 32,571,951 A A?TA

45 Columbla Gas of Pesylvala, c. Gurret Rates Based o ForEcast AdJusted Bllls ad Volumes For the Moths Eded DecEmber 31, UadJusted Exhibtt No. 13 Schedule No. 1 Page of 18 Wltess: M. J. Bell LlE No. DescrlDtlo Bllls Volumes Base Rate (r) el (3) DTH (Ex 13, Sch 2) (Ex 13, Sch 3) s/dth R6voue (4) Averaoo Ratg (s) S/DTH 1 Rats Schsdule NSS - Neqotlated SalEs Ssrvlce 2 Customer Charge 3 54, - 1,74, Therms Aually 4 Commodig Cturge: 5 54, - 1,74, Thsrms Aually 6 Sublotal 7 STAS 8 Base Rate Reveuo 9 Gas Cost - Commodity 1 Gas Cost- Demad 11 TotalRateScheduleNSS 1, , s,. 65,. (workpaper) 13,788 A o{ 19,879 19, ,8s 6 6l 292, CustomerCharge: 14 > 64,4 to < 11, Therms Aually 15 >11,tos 54,ThermsAually 16 >54, to s 1,74, Therms Aually 17 >1,74, to < 3,4, Therms Aually '18 >3,4, to s 7,4, Therms Aually 19 > 7,4, Thsrms Aually 2 Commodity Charge: 21 > 64,4 <= 11, Therms Aually 22 > 11, to s 54, Therms Aually 23 >54, to < 1,74, Therms Aually 24 > 1,74, to 3 3,4, Therms Aually 25 > 3,4, to < 7,5, Therms Aually 26 > 7,5, Therms Aually 27 GasProcuremst-3 54,ThermsAually 28 GasProcuremet-> 54,ThermsAually 29 STAS-s t4,thermsaually 3 STAS - > il, Therms Aually 31 Base Rate Reveug 32 GasCost- s 54,ThermsAually 33 Gas Cost - > 54, Therms Aually 34 Total Rate Schedule LGSS ocu 372 1,46 425, ,74. 73, , , ,8. 2,8. 5,4. 8, u.uovc u.uovc 884, , ,75 254,82 43,2 884,78 891,614 87,782 61,56 5,84 s 2,368,536 2,742, ,338, ?6 36 Base Rate Reveue 37 STAS 38 Rider UsP 39 Merchat Fuctio Charge 4 Gas Procuremet Charge 41 Rider CC 42 Gas Cost 43 Total Residotial Salos 3,M5,266 24j3, ,935,994 15,958,733 1,2,693 't,675,173 24, Base Rate Reveue 45 STAS 46 Merchat Fuctio Charge 47 GasProcuremetCharge 48 Rlder CC 49 Gas Cost 5 Total Small Geeral Sales 51 Basg Rate Reveue 52 STAS 53 Gas Cost 54 Total Negotiated Sales?A 5R6 9,1, ,. 38,495,678 91,9 626,26 9, ,151, ,15 57 EA Bas Rate Reveue STAS Gas Procuremel Charge Gas Cost Total Larga Geeral Salas 1,46 958,6.6 2,31,946 66, ,338,1 54 ou Total Tarift Sales 3,762,879 u,137,281. Qao e? 7?7

46 Columbla Gas of PEsylvala, lc. Curret Ratos Bassd o Forscast Adjusted Bllls ad VolumEs For tho Moths Eded Decsmbor 31,217 - UadJusted Exhlbit No. 13 Schedule No. 1 Page of 18 Witess: M. J. Bell Lle No. Dsscrlptlo Bllls Volumes (1) (21 DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Base Rats (3) /DTH Reveue (4) Averaqe Rate (s) S/DTH 2 Customer Charge 3 Commodity Charge: 4 All Gas Cosumed 5 Rider USP - Ufuersal Service Pla 6 Rider CC 7 Subtotal 8 STAS Base Rate Reveue 1 Gas Cost 11 TotalRateScheduleRDS 1,9,81 1,9,81 7,554,. 7,554, ,554,. 7,5il, u. /5c6 16,92,17 36,1,652 5,1,53 7,554 58,23,816 U 58,23, ,582, Customer Charge 14 Commodlty Charge: 15 All Gas Cosumed 16 Subtotal 17 STAS 18 Base Rate Reveus 19 Gas Cost 2 Total Rate schedule Rcc 262,2 262,2 2,551, ,551, ,551, ,39, ,589,M9 16,589, ,467, Customer Chargo 23 Commodity Charge: 24 All Gas Cosumed 25 Rider USP - Uiversal service Pla 26 Ridor cc 27 Subtotal 28 STAS 29 Base Rate Rev ue 3 Gas Cost 31 Total Rate Schsdule RDGDS : Customer Charge Loss Tha 6,44 Therms Aually U 35 Commodlty Charge: 36 Less Tha 6,44 Tharms Aually 37 Rider CC 38 Subtotal 39 STAS 4 Base Rate Reveue 41 Gas Cost 42 Total Rate Schedulo SCD < 6.44 Therm 9, ,376, ,376, ,376, ,376, ,921,531 4,947,317 1 a7a 6,87225 s 6,87, ,883,1 18 a. zoo 43 Rate SchEdule SCD - Small Commerclal Olstrlbutlo (Cholcsl > to Therms 44 Customer Charge 45 6,44-6,4,4 Thorms Aually 46 Commodity Charge: 47 6,44 - M,4 Therms Aually 48 Rider CC 49 Subtotal 5 STAS 51 Base Rate Reveue 52 Gas Cost 53 Total Rate Schedule SCD > 6,44 to < 64,4 Therms ,23, ,23, ,536 3,3,174 1,23 3,788,733 3,788,73: 1,23, ,157 1,23, il

47 Columbla Gas of Pesylvala, lc. Curret Ratgs Basgd o Forgcast Adjustgd Bllls ad volumes For tho Moths Eded Decamber 31,217 - UadJusted Exhibit No. 13 Schedule No. 1 Pago 1 of 18 Witess: M. J. Boll LlE No. Descrlptlo E!!g (1) (Ex 13, Sch 2) Volumes BasE Rats (2) (3) DTH /DTH (Ex 13, Sch 3) Reveue (4) 3 Averaqs Rato tc, /DTH 1 2 Customor charge: 3 Less Tha 6.44 Therms Aually 4 Commodity Charge: 5 Priorltyl-Aggregatio 6 Less Tha 6,44 Thorms Aually 7 All Other Aggregatio 8 Less Tha 6,44 Therms Aually 9 Rider CC 1 Subtotal 11 STAS Subtotal 13 Flex 14 Priority 1 Gas Cost 15 Total Rate schedule SGDS s 6,44 Therms 8,135 8, ?2j , , ,. (workpapeo , ,869 74, , , ,1 1; 3, al etr CustomerCharge: 18 6,44-64,4 Therms Aually 19 Commodity Charge: 2 Priorityl -Aggregatio 21 6,44-64,4 Thsrms Aually 22 AllOtherAggregatio 23 6,44-64,4 Therms Aually 24 Rider CC 25 Subtotal 26 STAS 27 Subtotal 28 Flex 29 Prlority 1 Gas Cost 3 Total Rate Schedule SGDS > 6,t14 to s 84,4 Therms 19, , ,838. 2,65,8.8 3,271, J,ZVOZ.1 21,2. (workpapao M51 3,293, ,8 2,138,16 8,352,179 3,272 11,433,59s s 11,433,595 34, ,165, Customer Charge: 33 > 64,4 to s 11, Therms Aually >11, to s il, Therms Aually U 35 Commodity Charge: 36 > 64,4 to s 11, Therms Aually 37 >11,tos 54,ThermsAually 38 Subtotal 39 STAS 4 Floxed Deliveries 41 Total Rate ScMuls SDS 2,59 2,817 5,446 1,472, ,1 18, (workpaper) 6,341, ,435 1,929,645 3,6, U9 14,5s,635 U ,87,6 2.33s Customer Charge: >54,to <=1,74,ThermsAually M 45 > 1,74, to <= 3,4, Therms Aually 46 > 3,4, to <= 7,5, Therms Aually 47 > 7,5, Therms Aually 48 Total 49 Commodity Chargs: 5 > 54, to <= 1,74, Therms Aually 51 > 1,74, to <= 3,4, Thorms Aually 52 > 3,4, to <= 7,5, Therms Aually 53 > 7,5, Therms Aually Total Dollveries il 55 Subtotal 56 STAS 57 Flexed Deltueries 58 Total Rate Schodule LDS cuo M 1,16 3,143, ,84,. 1,628, ,375, ,781, ,8. 91,8 2,8. 94, ,2 8, ,26, ?.56M (workpaper) 3,2318 5,1 13,858 1,555, ,896,4 13J2,924 4.y ,452,

48 Columbla Gas of Pesylvala, lc. Curret Rates Based o Forecast AdJusted Bllls ad Volumes For tho Moths Eded DecembEr 31, UadrustEd Exhibit No. 13 Schedule No. 1 Page 11 of 18 Wltess: M. J. Bell Llo No. Descriptlo Bllls (1) (21 (3) DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Volumss Base Rats 3/DTH Reveue (4) AveraoE Rato (5) /DTH 1 Rato Schedulo MLDS - Mal Llo Dlstrlbutlo Ssrvlcs - Class 2 CustomerCharge: 3 >274,to <=54,ThermsAually 4 > 54, to <= 1,74, Therms Aually 5 > 1,74, to <= 3,4, ThermsAually 6 > 3,4, to <= 7,5, ThermsAually 7 > 7,5, Th rms Aually Q 8 Total 24 9 Commodity Chargo: 1 All Gas Cosumed 11 Subtotal STAS 13 Flex 14 TotalRatoscheduleMLDs-Classl 36, ,149. 2,5. 4,96. 7, (workpaper) 2,779,. 13,788 24,6 38,3S; 9,557 47p M 386, CustomorCharge: 17 > 2,146, to < 3,4, Therms Aually 18 > 3,4, to <= 7,5, Therms Aually 19 > 7,5, Tharms Aually 2 Total 21 Commodlty Charge: 22 > 2,146, to s 3,4, Therms Aually 23 > 3,4, to <= 7,5, Therms Aually 24 > 7,5, Thsrms Aually 25 Total Deliveries 26 Subtotal 27 STAS 28 Flox 29 Tdtal Rate Schedule MLDS - Class l 1t ,5. 4,96. 7, , yg 2aaa 24, (workpaper) 2,42,.o 24,6 24,6 1,75 1,75; 35, ,34.4M

49 Columbla Gas of Posylvala, lc. Rev Curret Rates Based o Forecast Adjusted Bills ad Volumes For the Moths Eded December 31, Uadjustsd Exhibtt No. 13 Sch dule No. 1 Page of 18 Witess: M. J. Bsll Lie No. Descrlptlo Bllls Volumgs Bass Rate Rgveue (1) (21 DTH (3) (4) SDTH 1 Dlstrlbutlo Sorvlcs Summary by RatE Class 2 Base Rate Reveue 3 STAS 4 Rider USP 5 Rider CC 6 Gas Cost 7 Total Residetial Distributio Servlce 8 Base Rate Reveue 9 STAS 1 Rlder CC 11 Gas Cost Total Small Distributio Service (SCD, SGDS, SDS) 13 Bass Rate Revsus 14 STAS 1 5 Total Large Distributio Service 16 Base Rate Reveue 17 STAS 18 Total Mai Lia Dlstributio Sorvice 19 Total Disfibutio Sorvlcs 1,271,23 1,15, ,858,192,697. 1,16. 18,781, ,181,. 1,46,275 46,26, ,64,48 5,1,53 7, ,49,38 37,637,19 5, U9 4,1 28,969 17A ,452,397 1,356,449 1,356,449 14,987,63 Other Opgratlg Reveuo zc zo 27 za Forfeited Discouts Miscellaeous Service Reveues Rert from Gas Property Prior Yr. Rate Ratud - Net Off System Salss Other Gas Reveues - Other Provislo For Rate Refuds 1,1 88, ,8U 158,725 U 248, Total Other OpEratlg Reveug 1,741,617

50 Columbla Gas of Pesylvala, lc. Curret Rat6s Basod o Forocast Adjusted Bllls ad Volumes For ths ' Moths Edod Decombsr 31, 217 Exhibit No. 13 Schedule No. 1 Pago 13 of 18 Wltess: M. J. Bell Lle No. Descrlotlo Bllls Volumes (r) (21 DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Base Rate (3) /DTH Reveuo (4) Avoraqs Rato (5) 3/DTH Rate Schedule RSS - Resldetial Sales Servico 2 J o 1 11 Customer Chargo Commodity Charge: All Gas Cosumed Rider USP - Uiversal Service Pla Ridor CC - Customor Choice Gas Procuremet Charge Subtotal STAS 6ase Rate Reveue Gas Cost Merchat Fuctio Chargo Total Rate schodule Rss 3,43,638 3,463,638 24,297, ,297, ,297, ,m7, ,297, ,297, % ,15, ,158,423 16,522,555 24, ,49, ,49,915 75,38,83s ,729, Customer Charge 16 Commodity Chargo: 17 All Gas Cosumed 18 Ridor USP - Ulversal Servics Pla 19 Rider CC - Customer Choice 2 Gas Procuremet Charge 21 Subtotal 22 STAS 23 Base Rate Reveue 24 Gas Cost 25 Msrchat Fuctlo Charge 26 Total Rate Scheddo RDGSS 27 Rate Schodulo SGSS - Small Gesral Salos Servlce (s 6,44 Thorms Auallv) u.u u,wvc U o U o - 28 Customer Charge: 29 Less Tha 8,44 Tharms Aually 3 Commodtty Charge: 31 Less Tha 6,44 Therms Aually 32 Rider CC - Customer Choice 33 Gas Prgcuremet Charge 34 Subtotal 35 STAS 36 Base Rate Reveue 37 Gas Cost 38 Merchat Fuctio Charge 39 Total Rate Schedula SGSS 274,88 274,88 4,337, ,337, ,337, ,337, ,337, ,337, ,M1,2 15,587,zil 4, ,7U,233 21,734,233 13,442,U ,221, Customer Chargs: 42 >6,44 to s 64,4 Therms Aually 43 Commodity Charge: >6,44 to s M,4 Therms Aually M 45 Rider CC - Customer Choico 46 Gas Procursmet Chargo 47 Subtotal 48 STAS 49 Base Rate Rsveue 5 Gas Cost 51 Marchat Fuctio Charge 52 Total Rate Schedulo SGSS 42,773 42,773 4,765,7.5 4,765,7.5 4,765,7.5 4,765,7.5 4,765,7.5 4, ,53j ,365,446 4, ,754,487 17,754,487 14,768, ,571,951

51 Columbla Gas of Pesylvala, c. Curret Ratos BasEd o Forocast AdJustgd Bllls ad Volumes For the Moths Eded Docombsr Exhiblt No. 13 Schedule No. 1 Page 14 of 18 Wltess: M. J. Bell Lle No. Descrlptlo Bllls (r) (Ex 13, Sch 2) Volumos Bass Rato (21 (3) DTH /DTH (Ex 13, Sch 3) Revgug (41 s AveraEe Rato (5) /DTH 1@ 2 Customor Charge 3 54, - 1,74, Therms Aually 4 Commodity Chargo: 5 54, - 1,74, Therms Auauy 6 Subtotal 7 STAS 8 Base Rate Reveue g Gas Cost - Commodity 1 Gas Cost - Damad 11 TotalRateSchoduleNSS 1, , ,. 65,. (workpape , R7 U,o ori 267,85 q El 292,O CustomerCharge: 14 > 64,4 to 3 11, Therms Aually 15 >11,tos 54,ThermsAually 16 >54, to s 1,74, Thorms Aually 17 >1,74, to s 3,4, Therms Aually 18 >3,4, to s 7,4, Therms Aually 19 > 7,4, Therms Aually 2 Commodity Charge: 21 > 64,4 <= 11, Therms Aually 22 > 11, to < il, Thorms Aually 23 >54, to < 1,74, Therms Aually 24 > 1,74, to < 3,4, Thorms Aually 25 > 3,4, to s 7,5, Therms Aually 26 > 7,5, Therms Aually 27 Gas Procuremeril - s 54, Therms Aually 28 GasProcuremet-> 54,ThermsAually STAS-s g,thermsaually 2S 3 STAS - > 54, Therms Aually 31 Basa Rate Rovoug 32 Gas Cost - s 9, Therms Aually 33 Gas Cost - > 54, Therms Aually 34 Total Rate Schedule LGSS ocu , ,8. 2,8. 5,4. 8,. 425, , ?2 73, W , , , , ,75 zil,82 43,2 884,78 891,614 87,782 61,56 5,84 2,368,536 2,742, ,338, Base Rato Revoue 37 STAS 38 Rider USP 39 Merchat Fuctio Charge 4 Gas Procuremet Charge 41 Rider CC 42 Gas cost 43 Total Rssldetlal Sale8 3,463,638 24,297, ,174,36 16,522,555 1,1,752 1,688,72 24, ,729, cu Base Rate Revgue STAS Msrchal Fuctio Charge Gas Procuremet Charge Rider CC Gas Cost Total Small Go ral Sales 317,653 9,, ,U7,14 92,U3 632,64 9j2 28, ,792, Base Rato Reveue 52 STAS 53 Gas Cost u Total Nogotiated Sales 65,. 19, , Base Rate Reveue STAS Gas Procuremet Charge Gas Cost Total Large Gesral Sales 1,46 958,6.6 2,31,%A 66, ,338,154 AN Total Tariff Sales 3,782,U9 u,423,217. y2,152,68

52 Columbla Ga9 of Pesylvala, c. Curret Ratos Based o Forecast AdJusted Bllls ad Volumes Forthe Moths Eded DacEmbEr 31, 217 Exhlbit No. 13 Schedule No. 1 Page 15 of 18 Wtess: M. J. Bell Lls No. Dascrlotlo Bllls Volumos (1) (21 DTH (Ex 13, Sch2) (Ex 13, Sch 3) Bass Rate (3) /DTH Revouo (4) AvoraEg Rato (s) i/dth 2 CustomerCharge 3 Commodity Charge: 4 All Gas Cosumed 5 Rlder USP - Uiversal Sarvice Pa 6 Ridor CC 7 Subtotal 8 STAS 9 Base Rate Revguo 1 Gas Cost 11 Total Rate Schsdulo RDS 1,9,81 1,9,81 7,554,. 7,554,. 7,554,. 7,554,. 7,554, ,92, ,1,652 5j36,72 7.5U ta 16 al U 58,159, ,717, tz 13 CustomerCharge 14 Commodity Chargs: 15 All Gas Cosumed 16 Subtotal 17 STAS 18 Basa Rate Reveue 19 Gas Cost 2 Total Rate Schedulo RCC 262,2. 262,2 2,551, ,551, ,551, J.OCCC 4,39, ,589,649 a 16,589, ,917, Cuslomar Charge 23 Commodity Charge: 24 All Gas Cosumed 25 Rider USP - Uiversal Service Pa 26 Rider CC 27 Subtotal 28 STAS 29 Base Rato Revoue 3 Gas Cost 31 Total Rate Schedule RDGDS s a a7 EA Custom r Chargo Less Tha 6,4 Therms A:ally Commodity Charge: Less Tha 6,44 Therms Aually Rider CC Subtotal STAS Base Rate Reveue Gas Cost Total Rate Scheduls SCD s 6,44 Therm ,425 1,376, ,376, ,376,ffi7.2 1,376, ? ?Rq 1,921,531 4,947, ,87,225 6,8728 1,.893 7,883,1 18 c.tzoo 44 Rats Schgduls SCD - Small Commsrclal Dlstrlbutlo (Cholcsl > 6.,9 to s 64.4 ThErms 45 Customer Charge 46 6,44-64,4 Therms Aually 47 Commodity Chargo: 48 6,44-64,4 Therms Aually 49 Rider CC 5 Subtotal 51 STAS 52 Base Rate Reveue 53 Gas Cost 54 Total Rate scheddo scd > 6,44 to < 4,4 Therms 1i 1q7 1,157 1,23, ,23, ,23, ,23, ,s36 3,3, ,788,733 3,788, M5 4,541,

53 Colurbla Gas of Pesylvala, c. Curret Ratgs Bassd o Forgcast AdJusted Bllls ad Volumes For the Moths EdEd December 31,217 Exhibil No. 13 Schedule No. 1 Page 16 of 18 Witess: M. J. Boll Lls No. Descrlotlo Bllls Volumos (1) l2l DTH (Ex 13, Sch 2) (Ex 13, Sch 3) BasE RatE (3) /DTH Rev6ue (4) Avoraqe Rats (s) /DTH 2 CustomerCharge: 3 Less Tha6,44 ThermsAually 4 Commodlty Charge: 5 Priority 1 -Aggrogatio 6 Less Tha 6,1 4 Therms Aually 7 Ail OtherAggregatlo 8 Less Tha 6,44 Therms Aually 9 Ridsr CC 1 Subtotal 11 STAS Subtotal 13 Flex 14 Priority 1 Gas Cost 1 5 Total Rate Schedule SGDS s 6,44 Therms la6 a 1a , , ,. (workpaper) , ,869 74, , ,111 75,111 3, D 17 CustomerCharge: 18 6,44-64,4 Therms Aually 19 Commodity Charge: 2 Priority 1 -Aggregatlo 21 6,44-64,4 Thsrms Aually?2 All Other Aggregatio 23 6,44 - il,4 Therms Aually 24 Rider CC 25 Subtotal 26 STAS 27 Subtotal 28 Flex 29 Priority 1 Gas Cost 3 Total Rate Schedule SGDS > 6,44 to < 64,4 Therms 19, , , , ,138, ,271,U ,2. (workpaper) U51 3,293,46.8 8,352, ,433, ,433,59; 34, ,165, J 32 CustomerCharge: 33 > 64,4 to < 11, Th rms Aually >11, to < il, Thorms Aually U 35 Commodity Chargo: 36 > 64,4 lo s 11, Therms Aually 37 >11,tos 54,ThermsAually 38 Subtotal 39 STAS 4 Flexed Deltueries 41 Total Rats Schedule SDS 2,59 2,817 5,446 21s. ooc.uu 1,472, ,1 18, (workpaper) 6,341, ,435 1,929,U5 3,6, ,55, ,87,M Rato Schsduls LDS - Larqe Dlstrlbutlo Servlco o2 CD 57 te Customer Charge: > 9, to <= 1,74, Therms Aually Oat > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Thsrms Aually Commodtty Charge: > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Total Dsliveriss Subtotal STAS Flex d Deliverles Total Rate Schsdule LDS cuo ,, 216 1,1 18 3,143, ,84,. 1,628, ,375, ,8. 2,8. 5,4. 8, (workpaper) 2,981, ,8 94,8 259, ,26,8 3,772,318 5,1 13,858 1,555, ,4 13,, ,189,

54 Columbla Gas of Pesylvala, c. Curret Ratss BasEd o Forecast AdJusted Bllls ad Volumes For tho Moths Edsd Decembar Exhlblt No. 13 Schedule No. 1 Pago 17 of 18 Wltess: M. J. Bell Lle No. Descrlptlo Bllls Volumos (1) (21 DTH (Ex 13, Sch 2) (Ex 13, Sch 3) Base Rate (3) /DTH REveue (4) s Averaoo Ratg (51 g/dth Rate Schsdulo MLDS - Mai Lls Dlstrlbutlo Servlce - Class 2 4 o 8 o 1 {? 14 Customer Charge: > 274, to <= il, Therms Aually > 54, to <= 1,74, Thorms Aually Total > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Thsrms Aually > 7,5, Therms Aually Commodity Charge: All Gas CorFumad Subtotal STAS Flex Total Rate Schodule MLDS - Class s 24, ,149. 2, , (workpapeo ,788 24,6 U 38,388 9,557 47, , Customer Charge: 17 > 2,146, to s 3,4, Thsrms Aually 18 > 3,4, to <= 7,5, Therms Aually 19 > 7,5, Therms Aually 2 Total 21 Commodity Charge: 22 > 2,146, to < 3,4, Therms Aually 23 > 3,4, to <= 7,5, Therms Aually 24 > 7,5, Th rms Aually 25 Total Dellveries 26 Subtotal 27 STAS 28 Flex 29 Total Rate Scheduls MLDS - Class ll a ,... 24, ,42,. 2,5. 4,96. 7, (workpaper) 24,6 24,66 1,75 1, ,34

55 Columbla Gas of Pesylvala, c. Curret Ratos Based o Forecast AdJusted Bllls ad Volumes For the Moths Eded Docember 31, 217 Exhibit No. 13 Schedule No. 1 Page 18 of 18 Wftess: M. J. Bell Lle No. Descrlotlo Bills (11 Volumss (2) DTH Base RatE Reveue (3) (4) /DTH 1 Dtstrlbutlo Service Summary by Rato Class 2 Base Rats Reveue 3 STAS 4 Rider USP 5 Rider CC 6 Gas Cost 7 Total Residetial Distributlo Servica Base Rate Reveue 9 STAS 1 Rider CC 11 Gas Cost TotalSmall Distributio Sorvice (SCD, SGDS, SDS) 13 Base Rato Roveue 14 STAS 15 Total Large Distributio Service 16 Base Rats Reveue 17 STAS 18 Total Mal Lie Distribrltio Service 19 Total Distributio Service 1,271,23 1,15, ,857,192,697. 1, ,981, ,181,. 1,46,286 48,46, ,64,48 5,136,72 7,554 14,886.3'15 89,634,997 37,637,1 9 5, ,8,969 17,189,937 a 1 7,1 89,937 1, a 1,356, ,31,352 Othor Operatlg Rsveuo zo 27 zo re7 - Forfeited Discouts Miscellagous Service Reveues Ret from Gas Proporty Prlor Yr. Rate Refud - Net Off System Sales Other Gas Reveues - other Provisio For Rate Refuds 1J93, ,8U 158, ,U7 29 Total Othsr Operatlg Roveue 1,747,

56 Columbla Ga of Pgsylvsll c Numbor of Blll6 Forthe Moths Eded Ndcmbsr 3,216 Exhlblt No. 13 Schedule No. 2 Page of Ws: M. J. Bsll Llc No. DerlpUo Blll! trom dustrlal A Lg Com Forcasted CustomgE (t) (21 (Ex 13, Sdt 4) lcremctal Bllls!L9.t9_@g Attrltlo (3) (4) (Ex 13, Scll 4) (Ex 13, Sd1 4) Rate Schodulc Flaled FoEcasted S!4sq Bllls Adlcstod (O (8) (781 to 6) 1 2 RESDENTAL Total Rate Schedule RSS 21, ,18s 3,429,595 4 RESDENTAL Total Rate schedule RDGSS (13) 7 8 COMMERCAL o Ls Thtr 6,44 Thms Aually 27,629 3,27 (2,7U) 1,6 272A4 1 NDUSTRAL Ls Ths 6,44 Thems Aually 4 a & Total Rate schedule scss s 6.44 Thems 27,851 3,27 (2,78r'.) 1, COMMERCAL Thems Aually ,U6 16 NDUSTRAL 17 '18 6,44 - g,4thms Aully Tolal RalB Schedulo SGSS > 6,44 to < 64,4 42,66 a ,3 COMMERCAL 21 54, - 1,74, Thoms A@lly NDUSTRAL 23 54, - 1,74, Thems Aully 24 Total Rate Schedule Nss 25 COMMERCAL 27 'A u > 64,4 h 311,@ Thms Aually >11. to < 54,@ Thems Amually >54, td < 1,74, Thems Auaily >'1,74,@ to 3 3,4, Thems Aully >3,4, b 3 7.4, Thems Aually > 7,4, Thems Aually Total Commerdd Blls Uds LGSS NDUSTRAL c 98 9q s oi > 64,4 to < 11, Thems Aually >11,m to < 54, Thems Aually >54, to < 1,74, Thems Amually >1,74, to < 3,4, Thems Aually >3,4, to < 7,4, ThemE Amually > 7,4, Thems Aually Tot l dustrlal Bllls Uder LGSS Total Rate Schedulo LGSS 1,4 1,45

57 Columbh GB of Pesjlvrls, lq Numborot BlllE For thc l2 Moths Edcd Novemb r Exhlb No. 13 Schedule No. 2 Page2ol Wlh6s: M. J. Bell Llc No. Dcriptlo Bllls from duslrlrl & Lg Com FoEc slrd CustomcE (1) (21 (Ex 1t3, Sdt 4) lmm tal Bllls NNCOS! Attduo (3) (41 (Ex 1t3, Sd14) (Ex 13,SXt 4) R8tc Schcdula Flalad Forectad Chmoo Bllls Adlusted (5) (6) (7El to 6) 1 TlrlfiSalG Summary by CustomorCls 2 Tobl R6ld tal Ssl 3,36,979 21,585 (11,154) 58, ,595 3 Total Comm rdal Sal6 3'13,788 3,@7 (2,78r'.l o 1,724 4 Total detrial Sd6 zea s YL 7e. 5 TotalTatffSd , (13.938) ,746, RESDENTAL Total Rate Schedule RDS ,18'. 1,1,363 '1 RESDENTAL 11 Tolal Rale Schedulo RDGDS (4) 13 RESDENTAL 14 TotElRateS{hsdul RCC 2,678 26, COMMERCAL Less Thm 6,44 Thems Aually 19 COMMERCAL 2 6,44-64,4( Thems Amually 1.' Totai Rate Scttedule SCD co2t2 23 COMMERCAL 24 Less Tha 6,44 Thems Aually 25 Fls 26 Total Comm rdal Blb UderSGDS 8,s2 8,88 o2 a o2 8,74 3 8,'11 27 NDUSTRAL Ls Thm 6,44 Th ms Aually 2a 29 Flq 3 Totel ld6halblsudtrsgds ; ; 31 Totel Rate Schedulo SGDS s 6,44 Th ms A1& 23 9, COMMERCAL U 6,44-64,4 Thems Auall) 35 Flq 36 Total Commerdal Bills Uder SGDS 19,' ,2 s a , NDUSTRAL 38 6,44-64,4@ Thems A@lly 39 Rq 4 Total lrd6halblllsurdssgds 4l Tohl Rats Sdedule SGDS > 6,44 to r 64,4 Thms 316 a U oo 1 5 1; 19, COMMERCAL 44 > 64,4 to 3 ',l1, Thems Aually 45 >'11,b< 54,ThemsAwlly 46 Flq 2,28 1,92 t@ 8 2,2s3 1, Total Commerdal Bllls UdorSDS 4, ?s

58 Columblr Ga of Pesylvala, lc. Numb r of Bllls Forthe Moths Ed.d Nwrmblr Exhlblt No. 1 3 Sdtsdule No. 2 Page 3 of Wlh ss: M. J. Bsll Llc ti9. Dcacrlstlo FoEcslcd (1) Bllls from duslrial & Lg Com crcmotal Blllr Atrtflo CustomeB NilCost (21 (3) l4l (Ex1O3,Sch4) (E 13,5dt4) (A18,Sdt4) Rtto Schcdul. Flaled Chqe Bllle (5) (6) Forecastcd Adlustcd (751 to 6) 1 NOUSTRAL 2 >64,4bs11,ThmsAually 3 >'1'1.to< 54,ThmsAually 4 Flu 5 Total ldebial Bllls uder sds E9 '1.'116 9 o ,1'17 6 Totral Rate Schodulo SDS 2 8 COMMERCAL 9 >54,b <-1,74,@Th msamuaily 1 t 1,74. b 3,4, Thems Aually 1 1 > 3.4, to 7,5, Thems Aually > 7.5, Thsms Aually 13 Rq 192, 1g Total Commercial Bllls Uder LDS 3 16 NDUSTRAL 17 > 54, tc c '1,74, Thems Amu lly 18 > 1,74,@ b <= 3,4, Thms Am@lly '19 > 3,4, to <= 7,5, Thems Aually 2 > 7,5, Thems Aually 21 Fls M a sg 3't M 22 Total ldgtrlal Bllls UderLDS Total Rate Schedule LDS 1.1U 25 COMMERCAL 26 >274,@b c5'4,@thmsarually 27 > 54,b <= 1,74,mThemsAually 28 > 1,74, to e 3,4, Thems Aually 29 > 3,4@, b c 7,5,@ Thems Aually 3 > 7,5, Thms Arually 3l Commsrclal Bllls Uder MLDS - CN 32 Ftd 33 Total Commerdal Bllls Uder MLDS U NDUSTRAL a a a U o 9 a 35 >274,b <=54,ThmsArually 36 > 54, b e 1,74, Themc Amually 37 > 1,74,@ tj G 3,4, Thms Aually 38 > 3,4, b e 7,5, Thems Aually 39 > 7,5,@ Thems Amually 4 d6tialbllls LJdsMLDS.ClNl 41 Flu 42 Total ldustrlal Bllls Uder MLDS 24 s s s 99 ga i v 43 Total Rate Scfiedule MLDS - Cls 45 COMMERCAL 46 > 2,146, td s 3,4, Thems Amually 47 > 3,4, b c 7,5, Thems Amually 4 > 7,5, Thms Auelly 49 Commsrdal Bllb Uds MLDS - Cls ll 5 Flq ; s ; ; 51 Total CommerdalBills Ud r MLDS ll

59 Columbls G6 of Pcrylvals, c. Numbrr ot Bllls Forthc Molhs Edld Novcmbsr Exhlbtt No. '13 sdedul No.2 Page 4 ol Wils: M. J. Boll Llc!e. Descrlptlo E9!99C49C_ (1) Bllls from idusrdrt & Lg Com lcremrtal Bllls Attdtlo 9Cs19r99!9s_99!g (21 (3) (4) (Ex 13, ScJl 4) (Ex 13, Sclt 4) (Ex 1@, Sch 4) Rato Schcdulo Flrlcd Chaqa Elg (s) (6) Foraclsted Adluslcd (7El ro 6) 1 NDUSTRAL 2 > 2,146, to 3 3,4, Thoms Awlly 3 > 3,4,@ to e 7,5, Thems Awlly 4 > 7,5, Thems Aually 5 ldfial Bllls Udtr MLDS - CN ll 6 Fld 7 Total dstrlal Bllls Uds MLDS ll 72 ; aa s 't2 a 8 Tolal Rat Sctr dule MLDS - Clss ll 9 Dlstrlbuuo Soryl6 Summary by Cuslomor Cla 1 Totsl Rsldmtd 1,249,859 o 11,643 61,92 11 Total Commerdal 131,791 o '4 Totdlddai L o Tolal Dlstlbuflo SeM@ 1,W,.,71 1, Total CompayThrcughput 5,59,669 24,6' (13,938) O 71,9t32 5,142,337

60 Columbla G6 of PcGylvfil!,lc. Numbrr sf Bllls Forth. Moth3 Eded 3'1,217- Urdjusted Exhlblt No. 13 Scledule No. 2 Pago 5 ot fftless: M. J. Bell Ue No. Descrlptlo Bllls ftom ldustdal & Lg Com EgEgSCstgE (1) glstgmglc l2l (Ex 18, Sdt 4) lmmotal Bllls Nry Co6t Atfitlo (3) (4) Ex 18, Sdt 4) (Ex 18., Sa14) Rat! Sshsdul. Chaqo (s) Flal d Bllls (B) Foc6t!d Adlccd (7El to 6) 1 RESDENTAL Total RsGSdeduleRSS 3,387,68 3,445ffi 4 RESDENTAL 6 Total Rate schedule RDGSS 13 3) 7 COMMERCAL Les Tha 6,44 Thms Au lly 271,W 1,6 273,W JO NDUSTRAL 11 Less Tha 6,44 Thems Aually D o ru. Tot8l Raie Sdedulo SGSS < 6,44 Thoms 2,17 '1,6' g,7& COMMERCAL 6,44-64,4 Thoms Amually ,U NDUSTRAL 6,44-64,4 Thems Amually Total Rab Schedule SGSS > 6.44 b s 64.4 Therms ,665 aa Z3 19 m CO[MERCAL 21 54, - 'l,74, Thgms Aually 2. NDUSTRAL B 54, - 1,74,@ Thems Amually 24 Totrl Rate S{hedule NSS COMMERCAL t2 > 64,4 b s ll, Th ms AElly >11, b < 54, Thms Amually >54, b < 'l,74, Thms Amually >1,4, to r 3,4, Thems Auelly >3,4, to < 7,4,@ Thms Amually > 7,4, Th fms Amually Total Commordal Bllls Uds LGSS u o 9S s NDUSTRAL q 4'l > 64,4 to 3 1, Thms Amually >11,m b 3 54, ThmsAmually >54,C tc a 1,(t4, Thoms Amually >1,q/4, tc r 3,4, Thms Auajly >3,4S, b s 7,4,@ ThmE Amually > 7,4,@ Thoms Amlly Total dbtrlal Bllls uds LGss u 132 s 'l 42 Total Rale schodule LGgs 1,4 6

61 Columbh GB of Posylvmlt c. Numbrr of Blll3 Forthc Moths Edrd 31,217 - Urdjusted Exhlblt No. 13 Schedulo No. 2 Page 6 ol Wils: M. J. Bell L!!e. p9g9dp!9! Bllls from dudd & Lg Com ForccastBd CustomcE (1) (2) Ex 143, Vt 4) lcrcmetal Bllls Nu Cos,l ASEEO (3) (1) (Ex13,5d14) (Ex13,5d14) R.tt Sch dulr g!c!s! (5) Flrlsd Elc (6) FoGustcd Adlusted (7E1 to 6) 1 Tarlff Sdes Summary by Customer Cl6s 2 Total Residmdal Sals 3,387,8'l 58,185 3, Total Commerdal sd6 4 Total ldgtrial ssls 315,17 zca 1,724 9Z 316,831 7&. 5 TotalTsdfSd6 3, ,762, RESDENTAL Total Rate Sdrodule RDS 1,1, ,81 1 RESDENTAL 11 Total Rat SchsduleRDGDS (4) 13 RESDENTAL 14 Total Rate ScheduloRCC 25-l, COMMERCAL Ls Thm 6,l 4 Thems Aually '19 COMUERCAL ,44-64,4{F Thms Aually Totel Rsts Schedul SCD @, :! 33'1 1,5@ 23 COMMERCAL 24 L6s Thtr 6,44 Thems Aually Flq 26 Tobl Commerdd Bllls Uds SGDS 8,? 8.88 o U 2. a 2.,O74 8,11 27 NDUSTRAL 29 Fl x 3 Total dsutsl Bl[sUderSGDS Less Thm 6,44ThemsAually 31 Total Rate Sdedulo SGDS s 6,44 Thsms 8,148 u A 6i 8, COMMERCAL U ,4Thems Aully 35 Rq 36 Tolal Commerclal Bllls Uds SGDS 19,14 u 19,2 ; 49 s , NDUSTRAL 38 6,44-64,4Thm3 Aually 39 Fld 4 Tot lldust al BlllsudorsGDs a; ; ; 1 s 1 41 Total Ralo Schedule sgds > 6,44!c r 4,4 Thms 19, , COMMERCAL > 64,4 b r 11, Thems Amully >1'1, to s 54, Thems Amually Flex Total Commtrdd Bils Uds SDS 2,28 1,52 1c ,293 1,92A 18 4,3zg

62 Columbh GD of Pesylvmla, c. Numbor of Blll3 Forthe l2 Motrtis Eded 31,217- Utdrustcd Exhlblt No. 13 Schedule No.2 PageT ol WtlN: M. J. Betl Lle t{q 9gesdEueq Bllls from dustrlal & Lg Com EglgSgstgd_ Cuslomec (1) tzl (Ex 1t3, Sch 4) remet.l Bllls Nrw CoS Attrttlo (3) (4) (Ex16,Sdt4) (Ex 13, 5d14) Rste Sqhedul! Chffoe (E Fhrled Bllls (6) FocGled Adlusted (7El to 6) NDUSTRAL 4 > 64,4 to < 11, Thms A@lly >11, to < 54, Thems Aully Fld Total hd6r el Bllb uder sds 2't ,117 Totral Rate Scedule SDS 5,424 8 COMMERCAL 9 >54,tc e1,74,thsmsaually 1 > 1,74,@ tl c 3,4,@ Thms Aually 11 > 3,4, tr e 7,5, Thems Aully > 7,5, Thoms Aually 13 Flex u 9S Totral Commercial Bills Uder LDS 3 16 NDUSTRAL 17 A 19 2'1 > 54,@ b c '1,74, Thems Amually > 1,74,@ to e 3,4C1, Thems Amually > 3,4,@ to e 7,5, Thms Am@lly > 7,5,@ Thms Aually Flq lv a A 192 Totial ldstrlal Bllls Uder LDS Total Rate sdedule LDs 1,1U 1,16 COMMERCAL 27 2a 31 > 4,M b e 54, Thems Aually > 9r4,( to e 1,/4, Thems Arually > 1,74, to <s 3,4, Th ms Aually > 3,4, to G 7,5, Thms A@lly > 7,5, Thms Amually Commordal Bflls Uds MLDS - Cls Ftq ilil Tolrl Commercld Bllls Udsr MLDS aa 9Q i U NDUSTRAL 35 >274,b <.54,Th msaually 36 > 54,@ b c 1,74,m Thems Amudly 37 > 1,74, b c 3,4, Thms Amually 3a > 3,4@, to <= 7,5, Thms Aually 39 > 7,5@, Thsms Amually 4 ldtaelblllsudsmlds-cls 41 Fld 42 Total d6tlal Bllls UdqMLDS o!!s 43 Totrl Rate Schedule MLDS - Clss 45 COMMERCAL 46 > 2,146,@ tc s 3,4, Thems Aually 47 > 3,4, b <= 7,5, Thsms Aually 48 > 7,5, Thms Aually 49 Commorcld Bllls Udd MLDS - CN ll 5 Rq 51 TotalCommsrd lblh UdtrMLDS ll 9s s

63 Columbh Ga of Pcrylvels' lc. Number ol Bllls For the l2 Moths Edcd 31,217- urd,lustgd Erhlbtt No. 13 Schedul No. 2 Pagg ot Wihs: M.J. Bo Llc No. D!rlrllo Bllls trom ldu6irld & Lg Com Fopcasied 9!s19tr99 (1) (21 (Ex 13, Sdt 4) lcremot!l Bllls Attrttlo Nwcost (3) (4) (Ex 13, Sch 4) (Er 13, Sdt 4) Ratt Schodule Ch oa (5) Flaled Bllls (6) Forocs1rd Adlustcd (7Et ro 6) 1 NDUSTRAL 2 > 2,146, to r 3,4@, Thems Amually 3 > 3,4, to 7,5, Thems Au6lly 4 > 7,5, Thoms Aually 5 ldsulai Bllls Uder MLDS - CN 6 Flq ' ; s 99 ' Total dstrialbllls Ud TMLDS ll Total Rate Schedule MLDS. CN ll Dlsflbutlo Sel@ Summary by Customer Cl6s 1 Total Rsldstial 1,259,56 11, Total Commerdal Total d6hal 13 TolalDistributoServic 132, ,394,23 o 423 u5 o 't ,5p4 '1,46, Tolal CompmyThrcWhput 5,OW,171 71,9&.5,169,153

64 Columblr GG of Pcsylvala, c. Number of Blll3 For thc Moihs Eded Exiilblt No. 1@ SclEduls No. 2 Pag 9 of Whs: M.J.B ll Llo l,lq Oescrlptlo Bllla fiom dustdrl & Lg Com ForecGbd CuslomeE (1) l2l (Ex 13, Sdt 4) lcematd BlllB Arlt!g! Newcosl (3) (4) (Ex 13, Sdt 4) (Ex 13, Sd1 4) Rrta Schsdul! Flslld FoGclstod 9!4s9 Bllls Adjlcto! (5) (6) C/cl to6) 1 RESDENTAL Total Rate Schodule RSS 3.387,68 (11.376) @ 4 RESDENTAL Totral Rate Schsdule RDGSS 3) 7 8 COMMERCAL q Ls Tha 6,44 Thoms Arudry 1,98 3,888 (2,79) 1,6 4,@ 1 11 NDUSTRAL Ls Tha 6.44 Thms Amlly Total Rate Schedule SGSS s 6.44 Thms u 272, s (2.79) 1, ,8 14 COMMERCAL 't ,4 Thems Aually ,W NDUSTRAL 6,44-64,4 Thems Aually Total Rate Schedule SGSS > 6,44 b s 64,4 Thems ,6ffi a COMMERCAL ,74, Thems Aually 2. NDUSTRAL 54,m - 1,74, Thsms AmElly Tolal Rate Schsdule NSS COMMERCAL 't 33 g ao 4 > 64,4 b s 11,@ Thems Aually >11, to 3 54,@ Thems Aually >54, to s 1,74, Thems Aually >1,74, b t 3,4, Thems Am@lly >3,4, to s 7,4, Th ms Aully > 7,4, Thems Aully Totel Commerdal Bllls Udor LGSS NDUSTRAL > 64,4 to s 11, Thems Aually >11, to < 54, Thems Amually >54,to s 1,74,@ Thems Amually >'1,74, td s 3,4, Thems Amully >3,4, b r 7,4, Thems Amulry >?.4, Thems Aually u! 5 q! 5 o 1 s s 913 a 41 Total dstrialbllls Uder LGSS Tot8l Rate Schedule LGSS,4 1,46

65 Columblr G6 of Pos!'lvtrl ' s Numbqrof Bllls Forth! Moths Edod Dc@mbor 3'1,217 Exhlbtt No. '1 3 Schedde No.2 Page 1 of Wtl6s: M. J. Bell Llc No. Dcscrlpllo Bllls from ldus,lrlal & Lg Com Forocastcd CustomcE (1) (21 (Ex 13, Sch 4) sremetrl Blllr Attrtllo Ncw Cost (3) (4) (Ex13,Sdt4) (E 13,Sch4) Rlta Schcdulc Chrq (s) Flaled Bllls (6) Foccsstrd Adlust d (7El to 8) 'l Tdff Selcs Summrry by Customlr CE 2 Total Reldetial Sals 3 Tolal Commerdal Sal 4 Totai d6trlal Sal6 5 Total Tqiff Ssl6 3,387,81 315,17 7m 3,72,968 29,748 3,888 33,636 (1,376) (2,79) (14,166) o 1, ,911 3,463, ,929 7V. 3,7&,y9 7 RESDENTAL 8 Total Rato schsdule RDs 1,1,895 7,1& 1,9,81 1 RESDENTAL 11 Total Rate Schedule RDGDS (4) '13 RESOENTAL '14 Total Rato Schedule RCC 2t,661 4, ,, COMMERCAL 17 Ls The 6,44 Thems Auelly 9, COMMERCAL 6,44-64,4 Thems Aually Total Rate Schedule SCD @ , COMMERCAL LB Tha 6,44 Thems Aually Fld Total Commsrdal Bllls UdqSGDS 8,52! ,74 8,11 NDUSTRAL Ls Tha 6,44 Th ms Aually Flq Total dwbial Bllls Uder SGDS OU ; u 'l 1 61 Total Rate Scfiedul SGDS < 6,, 4 Thems 8, ,171 COMMERCAL u Thems Aually Flq Tolal Commerdd Bills Uder SGDS 19, ,2 ; ; '19,189 u NDJSTRAL to Thems Amually Flq Total ldgtlal Bllls Udq SGDS 'l 41 Total Rats Schedule SGDS > 6,44 to < 64,4 Thems ,6s8 43 COMMERCAL > 64,4 b s '1 1, Th ms Amually >'11, b < 54,@ Thm6 AmE[y Flq Total Commsrdal Bfls Uder SDS 228o 1,QO l@ as 21 2zSJ 1,g loc 4.329

66 Columbl! Ga of Pcsylvlla, c Numbcr of Blllg For the Molhs Eded De@mbsr 31,217 FrhlbltNo.13 Sd dule No. 2 Peq'sll ol Wit*: M. J. Bell Llc No. DsscrlDUo Bllls trom dus.hal & Lg Gom EgrgslsteE 9cst9m99 (1) lz't (Ex 13, Sdt 4) lcrcmctd Bllls Attrltlo New Cost (3) (4) (E 13,Sdt4) (Ex13,Sch4) Rate Schcdslo ellleg (o Fldod 9!!!s (6) Forecrsted Adlu6ted (7st to 6) 1 NDUSTRAL 2 > 64.4 to s 'l 1. Thoms Aually 3 >11,toi 54,ThomsAually 4 Flq v Total ld6hal Bllls udor sos 1,1 16 't,117 6 Total Rate Schedule SDS 5,424 5,446 COMMERCAL 1 11 > 54,mb 1,74,ThmsAmmlly > 1,74, to G 3,4, Thms Amually > 3,4, to + 7,5,@ Thms Amudly > 7,91, Thms Amully Flq 1W M o E U 192. E 14 Total Commercial Bllls Uds LDS 3@ NDUSTRAL 17 >54,to <=1,74,ThomsAually 18 > 1,74, to <= 3,4, Thms Amully 19 > 3,4, to <= 7,5, Thms Aually 2 > 7,5, Thms Aually 21 Flu 22 Tot8l d6fial Bllls Uder LDS s U U Totsi Rate Schedule LDS '1,1u '1, COMMERCAL 26 >274,O@b + 54,ThmsAmually 27 > 54, b c 1,74, Thems Amually 2a > 1,74, b <= 3,4@, Thms Auelly 29 > 3,4, to <= 7,5, Thms Auslly 3 > 7,5, Thems Amu lly 31 Commerdal BS Uds MLDS - Cl6 9. Fls! ; o U s! i 33 Total Commerdal Bllls Uds MLDS g NDUSTRAL 3t >274,Mb eglo,thm!amutlly 36 > 54, tc <= 1.74, Thsms Amually 37 > 1,74,@ to c 3,4, Thems Aroally 38 > 3,4,@ b G 7,5,m Thems Amualy 39 > 7,5, Thems Aually 4 ldftrial BlllsUdsMLDS- Clas 41 Flq! 99 s 42 Tot l dchal Bills Uder MLDS 43 Total Rate Sdedul MLDS - Cl6s 45 COMMERCAL 46 > 2,146, to s 3,4, Thems Aually 47 > 3,4, to <= 7,5, Thems Aually 48 > 7,5, Thems Amually 49 Commerdal Bllls Uder MLDS - CN ll 5 Flq 51 Total Commsdal Bllls Ljder MLDS ll s 9

67 Columbl! G6 ot Pesylvmlg c Numblr of Bllls Forthe' Molhs Eded Dccembsr Exhlblt No. 13 Sdrodule No. 2?age ot Wlts. M. J Bell Llc!e. Oescrlotlo Bllls trom ldustrld Lg Com FoEcasled CustomeF (1) l2l (Ex 18, Sdl4) lcrmgtrtrl Bllls Attrltlo Ncw Cosl (3) (4) (Ex 13, Sdt4) (Ex 13, Sdt4) Rate Sch duh Chaqc Flalsd Bllls (6) Forecastcd Adlustcd (7El to 6) 1 NDUSTRAL 2 > 2,146, b J 3.4, Thems A lly 3 > 3,4, to <= 7.5, Thems Aually 4 > 7,5, Thoms Aually 5 ldgulal Bills Uder MLDS - Cls ll 6 Flq 7 Totai ldgtrlsl Bllls Udor MLDS ll o U 99 s9 a 72 TotalRateScheduleMLDS- cl ll Dlstrlbutto Scrvl@ Summrry by Cuslomer Class 1 Tolal Rsrdotal 1,259,56 1'1,643 1,271,28 11 TolEl Commsrclal '132, ,5U TotalldGfial '13 Tolal Disblbuto SeM6 1,39t,2t3 o,o7'l 1,46, Total Comp8yThmughput 5,97,171 33,636 (14,166) O 71,92 s.'188,635

68 Columbla Gas of Pesylvala, c. Volumes (Dth) For the Moths Eded Novomber Exhlblt No. 13 Schedule No. 3 Page 1 of 15 Witoss: M. J. Bell dustrlal LlE & Lg Com crsmstal Customers Schedule Forecastod No. Descrlptlo Forecastsd Adl New Cost. Attrltlo ChaEe Adlusted (1) (21 (3) (41 (5) (6=1 to 5) (Ex 13, Sch 4) (Ex 13, Sch 4) (Ex 13, Sch 4) 2 RESOENTAL 3 A Gas Cosumed 4 Total RateSchedule RSS , ( ) ,926. (82,391.) ,23, Rate Schedulo RDGSS - Resldetlal Dlstrlbuted Geeratlo Sales Sorvlco 6 RESDENTAL 7 All Gas Cosumed Total RateSchedule RDGSS (167.1).. (167.1).. 1 COMMERCAL 11 Less Tha 6,l 4 Therms Aually 4,23, ,356. (138,4M.). 4,281,437.5 NDUSTRAL 13 Less Tha 6,44 Thorms Aually , Total Rate Schedule SGSS 4,243, ,356. (138,44.). 4,294, COMMERCAL 17 >6,44 to s 64,4 Therms Aually 4,674, ,674, NDUSTRAL 19 >6,44 to s 64,4 Therms Aually Total Rate Schedulo SGS.S 4,774, , Rate Schedulo NSS - Neqotlatod Sales Serulco 2, COMMERCAL 23 54, - 1,74, Therms Aually 24 Total Rate Schedule NSs , ,. 25 NDUSTRAL 26 54, - 1,74, Thsrms Aually 27 Total Rateschedule NSS COMMERCAL 3 > 64,4 <= 11, Therms Aually 365, , > 11, to < il, Therms Aually 418, ,799.5

69 Lle No. DEscrlotlo 1 Rate SchEdule LGSS - Laroe Geeral Sales Servlce Columbla Gas of Pesylvala, lc. VolumEs (Dth) For the Moths Edod Novembor 3,215 ldustrlal Rate & Lg Com Forecastsd At[ ffi chaqe (1) (21 (3) (4) (s) (Ex 13, Sch 4) (Ex 13, Sch 4) (Ex 13, Sch 4) lcremgtal customers SchEdule Exhlbtt No. 13 Schedule No.3 Page 2 of 15 Witess: M. J. Bell Forecasted Adlustod (6El to 5) 2 COMMERCAL 3 >il, to s 1,74, Thsrms Aually 45, ,8. 4 > 1,74, to s 3,4, Therms Aually > 3,4, to < 7,5, Therms Arually > 7,5, Therms Aually NDUSTRAL 8 > 64,4 <= 11, Therms Aually 61, ,66.8 > 11, to < 54, Therms Aually 41,U , >54, to s 1,74, Therms Aually 28, , > 1,74, to s 3,4, Therms Aually > 3,4, to s 7,5, Therms Aually > 7,5, Therms Aually Total Commercial LGSS 83, , Total dustriallgss 131, , Total RateSchedule LGSS 961, Tarlff SalEs Summary by Customer Glass 18 Total Rosldatial Sales 24,9, ,926. (82,391.). 24,23, Total Commercial Sales 9,8, ,356. (138,44.). 9,851, Total ldustrial Sales 'l Total Tartft Sales u135, ,282. (22,795.',t. u,326,21.3

70 Columbla Gas of Pssylvala, c. Volumes (Dth) For ths MothB Edsd NovombEr 3,216 Exhlbit No. 13 Schedde No.3 Page 3 of 15 Witess: M. J. Boll Lle No. Descrlotlo Forecasted dustrial & Lg Com AS (1) (21 (Ex 13, Sch 4) Rate crsmotal Customgrs (3) (4) (s) (Ex 13, Sch 4) (Ex 13, Sch 4) Forecastsd Adlusted (6:1 to 5) 1 2 RESDENTAL 4 Afl Gas Cosumed 7.U Total Rate Schedule RDS 7,U9, ,55,. 5 Rate Schedule RDGDS - Resldetlal Dlstrlbuted Geeratlo Dlstrlbutlo Servlce (Cholcs) 6 RESDENTAL 7 8 All Gas Cosumed Total Rate Schodule RDGDS (78.1) (78.1).. o 1 RESDENTAL 11 All Gas Cosumed Total Rate Schodule RCC ,55, ,55, '13 Rate Schsdule SCD - Small Commorcial Dlstrlbutlo (Cholcs) s 6.rK Therms 14 COMMERCAL 15 Less Tha 6,214 Therms Aually 1,355, ,JCC.YZJ.O 16 Rato Schedule SCD - Small Commercial Dlstrlbutlo (Cholce) > to 3 9,4 Therms 17 COMMERCAL 18 >6,44 to < il,4 Therms Aually Totaf Rato Schedule SCD 2,365, ,365, Rate Schgdulo SGDS - Small Geeral Dlstrlbutlo Servlco < Thorms 21 COMMERCAL 22 Priorltryl-Aggregatio 23 Less Tha 6,114 Thsrms Aually 21, , AllOthar-Aggregatlo 25 Less Tha 6,44 Th rms Aually 132, ,7ffi.8 26 Flex fol.l Commercial SGDS , NDUSTRAL 29 Prlorttyl-Aggregatlo 3 Less Tha 6,44 Thorms Aually All Other - Aggregatio 32 Less Tha 6,44 Therms Aually oal E 33 Flex.. 34 Total dusbial SGDS Rate Schodule SGDS - Small Geeral Dlstrlbutlo Servlca > 6.44 to s 64.4 Therms 36 COMMERCAL 37 Priorityl-Aggregatio 38 >6,44 to s 64,4 Therms Aually 658,386.9 O.O , AllOther-Aggregatlo 4 >6,44 to < 64,4 Thorms Aually 2,475,616.4 O.O... 2,475, Flex fol.l Commercial SGDS 3,155, ,155,23.3

71 Columbla Gas of Pesylvala, lc. Volumes (Dth) For ths Moths Eded Novombor 3, 216 Exhibit No. 13 Schedule No. 3 Pag 4 of 15 Wftess: M. J. Bell Llo No. Descrlotlo ldustrlal & Lg Com Adl (11 l2l (Ex 13, Sch 4) ForEcastod lcremetal Customors Attrltlo New Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate SchedulE Forecasted Chaoe Adlusted (5) (6=1 to 5) 1 NDUSTRAL 2 Priority 1 -Aggregatio 3 >6,44 to < 64,4 Therms Aually Ail other - Aggregatio 5 >6,44 to s 64,4 Therms Aually 6 Total dustrial SGDS oq oo 6 ot oo t ,99.5 7@ 8 COMMERCAL 9 > 64,4 to < 11, Therms Aually 1 > 11, to 3 9, Therms Aually 11 Flexed Deliveriss Total Commorcial SDS 1,33, ,811, M, ,33, ,811, U, NDUSTRAL 14 > 4,4 to s 11, Thsrms Aually 15 > 11, to s 54, Therms Aually 16 Flexod Delivories 17 Total dustrlal SDS 15, ,791, ,976, , ,791, ,9. 1,976, Total Rate Schedule SDS 6,28,U ,28,U7.1 Rate Scheduls LDS - Larse Dlstrlbutlo Sorvlce 2 COMMERCAL ZJ zc 26 > #, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Flexed LDS Total Commorcial LDS 1,229,467. 1,148, ,831, ,229,467. 1,148, ,831,967. NDUSTRAL 28 > 54, to <- 1,74, Therms Aually 29 > 1,74, to <= 3,4, Therms Aually 3 > 3,4, to <= 7,5, Therms Aually 31 > 7,5, Therms Aually 32 Flexed LDS 33 Total dusblal LDS 1,911,37. 3,552,7. 1,613,. 88, ,567, ,791, ,911,37. 3,552,7. 1,613,. 88, ,358, Total Rate Schedule LDS 18,398,974. 1,791, ,19,638. JC JO Rate Scheduls MLDS - Mal Lls Dlstrlbutlo Sorvlco - Class COMMERCAL 37 38?o All Gas Cosumsd Flexed Total Commercial MLDS - Class 5,.. 5, ,.. 5,. 4 NDUSTRAL 41 All Gas Cosumed 42 Flexod 43 Total ldustrlal MLDS-Class 52, O 2,729, , ,729,. M Total Rate Sch dule MLDS - Class 2,779, ,9,.

72 Columbla Gas of Pesylvala, c. Volumes (Dth) For the Moths Eded NovEmb r 3,216 Exhiblt No. 13 Schadulo No.3 Page 5 of 15 Witess: M. J. Bsll Le No. Doscrlptlo Forecastsd ldustrlal & L9 Com Adl (1) (21 (Ex 13, Sch 4) cremetal Customsrs Attrltlo Now Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate Schedule ForEcasted Adiusted Chaqe (5) (6=1 to 5) COMMERCAL > 2,146, to s 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Flexed Totral Commarc'ral MLDS - Class ll NDUSTRAL 9 > 2,146, to s 3,4, Therms Aually 1 > 3,4, to <= 7,5, Therms Aually 11 > 7,5, Therms Aually Floxed 13 Total dustrial MLDS-Classll 24, ,4, , ,4,5. 14 Total RateSchedulo MLDS - Class 2,4, ,4,5. 15 Distrlbutlo Sorvlce Summary by Customer Class 16 Total Residetial 1,1, ,1, Total Commercial 1 3,862, ,862, Total ldusfial Total Disbibutio Seruico 45,732, ,791, ,523, TotalCompayThroughput 79,867,96. 1,791,6il. 411,282. (22,795.). 81,8s,111.

73 Columbla Gas of Posylvala, lc. Volumes (Dth) For the Moths Eded December 31,217 - Uadlusted Exhibit No. 13 Sch dule No.3 Page 6 of 15 Witsss: M. J. Bell Le No. psscllplig! Forecastod dustrlal & Lg Gom Adl (1) (21 (Ex 13, Sch 4) lcremetal (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate Scheduls ForscastEd Adlusted Chaoe (5) (6=1 to 5) 1 Rate Schedule RSS - R sldetlal SalEs Servlce 2 RESDENTAL 4 All Gas Cosumed Total Rate Schedule Rss j3,M ,13,26.3 c o Rato Schedule RDGSS - REsldotlal Dlstrlbuted Gogratio Sales Servlco RESDENTAL 7 All Gas Comumed Total RataScheduleRDGSS (165.4) (165.4) Rats Schoduls SGSS - Small Geeral Sal6s Sarvlcg (3 6,44 Thsrms Auallv) COMMERCAL 11 Less Tha 6,44 Thsrms Aually 4,232, ,232,674.8 NDUSTRAL 4a Less TtE 6,44 Th rms Aually 13.m Total Rate Schedule SGSS 4,245, ,245, to Rato Schodulo SGSS - small Goeral Sales Servlcs (> 6,44 to Therms Auallv) COMMERCAL 17 >6,44 to < 6,4,4 Therms Aually 4,666, ,666, NDUSTRAL {o >6,114 to < 64,4 Therms Aually 98, Total Rate Schedulo SGSS 4,765, ,765, COMMERCAL , - 1,74, Therms Aually Totai Rate Schedule NSS , ,. 25 NDUSTRAL , - 1,74, Thsrms Aually Total Rate Schodule NSS COMMERCAL 3 > 64,4 <= 1 1, Therms Aually 365, s, > 11, to s 9, Therms Aually 418, ,23.8

74 Golumbla Gas of Pesylvala, lc. Volumes (Dth) For the Moths Eded December 31, 217. UadJusted Exhlblt No. 13 Schsdulo No.3 Page 7 of 15 Wtess: M. J. Bell Lo No. 1 Doscrlptlo Rats Schaduls LGSS - LarqE Gegral SalEs Sewlco Forocasted (1) ldustrlal & Lg Com a4l (2) (Ex 13, Sch 4) lcrsmetal CustomErs New Cost. Attrltlo (3) (41 (Ex 13, Sch 4) (Ex 13, Sch 4) Rate Schedule Chaqe (5) Forecasted Adlusted (6=1 to 5) 2 COMMERCAL? >54, to s 1,74, Therms Aually 45, ,. > 1,74, to s 3,4, Therms Aually > 3,4, to < 7,5, Therms Aually o > 7,5, Therms Aually NDUSTRAL 8 > 64,4 <= 1 1, Thorms Aually 6, ,426.7 o > 1 1, to < 54, Therms Aually 4, , >9, to s 1,74, Therms Aually 28, , > 1,74, to < 3,4, Therms Aually > 3,4, to s 7,5, Therms Aually > 7,5, Th rms Aually Total Commercial LGSS 828, ,684.3 '15 Totial dustrial LGSS 9, , Total Rate Schedule LGSS 958, , Tarlff Sales Summary by Customer Class 18 Total Residstial Sales 24,13, , Total Commercial Sales 9,793, ,793, Total ldustrial Sales Total TariffSalos y,137,281.o.... y,

75 Columbla Gas of Pesylvala, c. Volumes (Dth) For the Moths Edod Decgmber 31, Uadjustod Exhibit No. 13 Schsdule No. 3 Page of 15 Witess: M. J. Bell Lle No. Descrlptlo Forocastod (1) dustrlal & Lg Com adl l2l (Ex 13, Sch 4) lcrgmetal Customgrs Attrltio Nsw Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rats Schedule Forecastod Adlustod ChaoE (5) (6=1 to 5) 1 Rats Scheduls RDS - Resldotlal Dlstrlbutlo Sorvlce (Cholcsl RESDENTAL 2 4 All Gas Cosumad Total Rate Schedule RDS 7, ,553, ,554,. Rate Schoduls RDGDS - Resldetlal Dlstrlbuted GE6ratlo Dlstrlbutlo Ssrvico (Cholcel o RESDENTAL 7 8 All Gas Cosumad Total Rate Schedule RDGDS 77.2 Tt (7t.2\ (.21 9.!. o Resldetlal Dlstrlbutio ServlcE (CAP) 1 RESDENTAL 11 All Gas Corsumed Total Rate Schedule RCC?.,551, ,551, Rate Schedule SCD - small Commorclal DlstrlbuUo (Cholcol s 6.44 Therms 14 COMMERCAL 15 Less Tha 6,44 Therms Aually 1,376, ,376, COMMERCAL 18 >6,44 to < 64,4 Therms Aually Total Rate Schedule SCD 2,4, ,4, Rate Schedule SGDS - Small Geeral Dlstrlbutlo Servlce s 6.44 Therms COMMERCAL Prlority 1 - Aggregatio Less Tha 6,1 4 Therms Aually 22, ,.4 24 zc All Other - Aggregatio Less Tha 6,44 Therms Aually 1U, , Flox Total Commercial SGDS , ,673.1 z6 NDUSTRAL? Priortty 1 - Aggregatlo Less Tha 6,44 Therms Aually..... J 32 All Other - Aggragatjo Less Tha 6,44 Therms Aually YJV.O.... vjv.o 33 u Fle)(. Total dusbial SGDS i 4W C JO Rate Schodulo SGDS - Small Ge ral Distrlbutlo Servlce > 6.44 to 3 E4.zt Therms COMMERCAL Prlorlty 1 - Aggregatio >6,441o < 64,4 Therms Aually 666, , All other - Aggregatio >6,44 to s M,4 Therms Aually 2,58, ,58, Flex Total Commerclal SGDS ,196,199.1

76 Columbla Gas of Posylvala, c. Volumos (Dth) For the Moths EdEd Decemb r 3'1, UadJusted Exhlbil No. 13 Schedule No.3 Page 9 of 15 Wit ss: M. J. Bell Lle No. Descrlotlo Forgcastod ldustrlal & Lg Com Adl (1) (21 (Ex 13, Sch 4) cremotal Customers Attrltlo Now Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate SchEdule Foracastod Adlustsd Chaos (s) (6=1 to 5) NDUSTRAL Priority 1 - Aggregatio >6,44 to < 4,4 Thsrms Aually c 6 All Othor - Aggregatio >6,44 to < 64,4 Therms Aually Total ldustrial SGDS 96.U7.7 96,U ,U U7.7 7 COMMERCAL 9 > M,4 to < 11, Thorms Auafly 1 > 11, to s 54, Thsrms Aually 11 Flexed Dsliveries lotal Commercial SDS 1,32, ,U1, ,351,7U ,32, ,U',t, ,351, NDUSTRAL 14 > 9,4 to s 11, Therms Aually 15 > 11, to s 54, Therms Arually 16 Flexed Deliverles 17 TotalldusirialSDS 152,13.8 1,83, ,989, ,13.8 1,83, ,989, Total Rate Sch dule SDS ,341,13.6 1e@ 2 COMMERCAL 21 > 54, to <= 1,74, Therms Aually 22 > 1,74, to <= 3,4, Therms Aually 23 > 3,4, to <= 7,5, Therms Aually 24 > 7,5, Therms Aually 25 Flexed LDS 26 Total Commerclal LDS 1,233, ,149, ,68, ,233, ,149, ,68, NDUSTRAL 28 > 54, to <= 1,74, Therms Aually 29 > 1,74, to <= 3,4, Therms Aually 3 > 3,4, to <= 7,5, Therms Aually 31 > 7,5, Therms Aually 32 Flexed LDS 33 Total dustrial LDS 1,99, ,655,. 1,628,. 8, ,7, ,99, ,655,. 1,628,. 8, ,7, Total Rate Schedde LDS 18,781, ,781,336.3 Rate Schedule MLDS - Mal Lle Dlstributlo Servlce - Class JD COMMERCAL JT 38 2 All Gas Cosumed Flexed Total Commercial MLDS - Class 5,.. 5, ,.. 5,. 4 NDUSTRAL All Gas Cosumed Flexod Total dustrial MLDS - Class 52, ,729,.O ,. 2.6V.. 2,729,. 44 Total Rate Schedule MLDS - Class 2,9,.o.... 2,779,.

77 Columbla Gas of Pesylvala, c. Volumos (Dth) For thg Moths Edod Decsmbsr 31,217 - UadJustsd Exhibit No. 13 Schedule No.3 Page 1 of 15 Witess: M. J. Bell Lle No. D6scrlotlo Forecastod ldustrlal & Lg Com Adl (1) (21 (Ex 13, Sch 4) cremetal Customers Attrltlo New Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rats Schedule Chaoe (E Forscasted Adlusted (6=1 to 5) Rat SchedulE MLDS - Mal Lle Dlstributlo Ssrvlce - Class ll COMMERCAL c > 2,146, to s 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually flexed Total Commerclal MLDS - Class ll NDUSTRAL 9 > 2,146, to s 3,4, Therms Aually 1 > 3,4, to <= 7,5, Therms Aually 11 > 7,5, Thorms Aually Flexed 13 Total ldustrial MLDS - Class ll 24, ,42, , ,42,. 14 Total Rate Schedul MLDS - Class 2,42, ,42,. 15 Dlstributlo Servlcs Summary by Custom r Class 16 Total Resldortial 1,15, ,15, Total Commercial 14,224, ,224,32.O 18 Total ldustrlal Total Distributlo Sewico 46,26, ,26, Total Compay Throughput 8,398, ,398,18.

78 Columbla Gas of Pesylvala, lc. Volumes (Dthl For ths Moths Eded December Exhibit No. 13 Schedule No. 3 Page 11 of 15 Witess: M. J. Bell Lo No. Doscrlptlo Forecasted ldustrlal & Lg Com Adl (1) (21 (Ex 13, Sch 4) cremetal CustomErs Attrltlo New CosL (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate Schodule Chaoe (5) Forecastod Adlusted (6=1 to 5) 1 Rate Schedule RSS - Rosldetial Sales ServlcE 2 RESDENTAL 4 All Gas Cosumed Total Rate Schedule RSS ,13,U ,O8r'.. ( ) (83,41s.) ,297,875.3 o RESDENTAL 7 8 All Gas Cosumed Total Rateschedule RDGSS (1 65.4) (165.4).. 9 Rate Schoduls SGSS - Small Geeral Sales Servlco {s 6,44 Therms Auallv) 1 COMMERCAL 11 Loss Tha 6,44 Therms Aually 4,232, ,1 88. (138,921.). 4,323,941.8 NDUSTRAL 13 Less Tha 6,44 Therms Aually Total Rate Schedule SGSS 4,245, ,1 88. (138,921.). 4,337jM Rate schodule SGSS - small Goeral Salss Sgrvlco (> 6.,9 to Therms Auallvl COMMERCAL 17 >6,44 to < &+,4 Therms Aually 4,666, ,666, NDUSTRAL >6,44 to 3 64,4 Therms Arlly Total Rate Schedule SGSS 4,765, COMMERCAL z , - 1,74, Thorms Aually Total Rate Schedulo NSS 6s.. 65, ,. 25 NDUSTRAL zo 27 54, - 1,74, Therms Aually Total Rate Schedule NSS COMMERCAL 3 > 64,4 <- 11, Therms Aually 365,48.s , > 11, to < il, Therms Aually ,23.8

79 Columbla Gas of Pesylvala, lc. Volumes (Dth) For the Moths EdEd Decgmb r 31,217 Exhiblt No. 13 Schedde No. 3 Page of 15 Witess: M. J. Bell Lle No. t Descrlptlo dustrlal & Lg Com Rate lcremetal Customers Schgdule Forecastsd chaqe (1) (21 (3) (4) (5) (tu 13, Sch 4) (Ex 13, Sch 4) (Ex 13, Sch 4) Forecastgd Adlustod (6=1 to 5) 2 COMMERCAL 3 >54, to < 1,74, Therms Aually 45, ,. 4 > 1,74, to s 3,4, Therms Aually > 3,4, to s 7,5, Therms Aually > 7,5, Tharms Aually NDUSTRAL > 64,4 <= 11, Therms Aually 6, ,426.7 > 11, to < 54, Therms Aually 4, ,87.2 1O >54, lo s 1,74, Thsrms Aually 28, , > 1,74, to < 3,4, Therms Aually > 3,4, to s 7,5, Therms Aually > 7,5, Therms Aually Total Commercial LGSS 828, ,6M.3 15 Total ldustrlal LGSS 9, , Total Rate Schedule LGSS 958, , Tarlff SalEs Summary by Customer Class 18 Total Residetial Sales 24,13, ,8r'..O (83,415.). 24,297, Total Commercial Sales 9,793, ,188. (138,921.). 9,884, Total ldusfial Sales Total TariffSalos 34,137, ,272. (222,336.). u,423,217.

80 Columbla Gas of Pesylvala, c. VolumEs (Dth) For the Moths Eded December 31, 217 Exhibtt No. 13 Sclrodule No.3 Pags 13 of 15 Wltess: M. J. Bell Llo No. Dsscrlptlo Forecasted dustrlal & Lg Com Adl (1) (2) (Er 13, Sch 4) lcremetal Customers Attrltlo New Cost. (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rato Scheduls Chaqs (5) ForEcasled Adlusted (6=1 to 5) 1 Rate SchEdule RDS - Resldetlal Dlstrlbutlo Servlce (Cholce) RES' DENTAL 4 All Gas Cosumed Total Rate Schedule RDS ,553, ,554,. 5 o RESDENTAL 7 All Gas Cosumed Total Rate Schedule RDGDS.2 Tt ff.2) ( 2).. 1 RESDENTAL 11 All Gas Cosumed Total Rate Schedule RCC 2.551, ,551, ,551, COMMERCAL 16 Lsss Tha 6,44 Therms Aually 1,376, ,376, Rato Schedule SCD - Small Commsrclal Dlstrlbutio (Cholcsl > 6.44O to Therms COMMERCAL 1R >6,44 to s 64,4 Therms Aually Total Rate Schedule SCD 2,4, ,4,o Rate Schedule SGDS - Small Geeral Dlstrlbutlo Sewlce < 6.t14 Therms COMMERCAL Priority 1 - Aggregatio Lsss Tha 6,44 Therms Aually 22, ,.4 24 zc All Other - Aggregatio Less Tha 6,4 Therms Aually 1U, U,57.7 zo 27 Flex Total Commercial SGDS , , NDUSTRAL 3 Priority 1 - Aggregatio Less Tha 6,44 Therms Aually All Other - Aggregatlo Less TtE 6,44 Therms Aually o2a... u Flex Total ldustrial SGDS COMMERCAL Priortty 1 - Aggregatio >,44 to s 64,4 Therms Aually 666, , All Other - Aggrogatlo >6,44 to < 64,4 Therms Aually 2,58, ,58, Flex -_ Total Comm rcial SGDS ,196, 't.2. 3,1 96,1 99.1

81 Columbla Gas of Pesylvala, lc. Volumes (Dth) For ths Moths Edod Decembsr Exhiblt No. 13 Schedule No.3 Page 14 of 15 Witess: M. J. Bell Lls No. Descrlptlo Forocasted dustrlal & Lg Com Adl (1) l2l Gx 143, sch 4) lcremetal (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) RatE Schedulg Forecasted Chaoo Adlusted (s) (6=1 to 5) 1 NDUSTRAL 2 Priorltyl-Aggregatio 3 >6,44 to < il,4 Thsrms Aually All Other -Aggregatio 5 >6,44 to s tr,4 Therms Aually 6 Total dustrial SGDS 96.U7.7 96,U U7.7 96,U7.7 COMMERCAL 9 > d4,4 to s 11, Thorms Aually 1 > 11, to < 54, Therms Aually 11 Floxed Deliveries Total Commorcial SDS 1,32, ,M1, ,351,754.O ,32, ,841, ,351,7U. 13 NDUSTRAL l > 64,4 to s 11, Therms Aually > 1 1, to s 54, Th rms Aually Flexod Delfuerles Total dustrial SDS 152,13.8 1,83, ,989, ww.. 152,13.8 1,83, ,989, Total Rate Schedule SDS 6,341, COMMERCAL z3 zo > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Thorms Aually > 7,5, Therms Aually Flexed LDS Total Commerclal LDS 1,233, ,149, ,68, y:y vi!.. 1,233, ,149, ,68, NDUSTRAL > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Floxed LDS Total ldustrlal LDS 1,99, ,655,. 1,628,. 8, ,7, ,2, ,99, ,655,. 1,628,. 8, ,9',t2,qil.4 Total Rate Schedule LDS 18,781, ,2,.... 2,981,336.3 AA 36 Rate Schedule MLDS - Mal Lle Dlstrlbutlo Serulce - Class COMMERCAL All Gas Cosumed Flexed Total Commercial MLDS - Class 5,.. 5, ,.. 5,. NDUSTRAL 41 All Gas CorEumed 42 Flexed 43 Total ldustrlal MLDS - Class 52, ,. 2,729, , ,7m,. M Tatal Rate Schedula MLDS - Class 2,779, ,779,.

82 Columbla Gas of Pesylvala, lc. Volumes (Dth) For ths Moths Eded DecEmber 31, 217 Exhibit No. 13 Schedule No. 3 Page 15 of 15 Wltess: M. J. Bell Lis No. Dsscriotlo dustrlal & Lg Com Adl (1) l2l (Ex 13, Sch 4) Forocasted lcremetal (3) (4) (Ex 13, Sch 4) (Ex 13, Sch 4) Rate Schedulo Forscastsd Chaoe Adlusted (s) (6=1 to s) Rats Schsduls MLDS - Mal Lle Dlstrlbutlo Servico - Class ll COMMERCAL o > 2,146, to s 3,4, Therms Aually > 3,4, to <= 7,5, Th rms Aually > 7,5, Therms Aually Flexed Total Commercial MLDS - Class NDUSTRAL 9 > 2,146, to < 3,4, Therms Aually 1 > 3,4, to <= 7,5, Thorms Aually 11 > 7,5, Therms Aually Flexed 13 Tolal dustrial MLDS -Class 24, ,42, ,... 2, ,42,. 14 lotal Rate Schedule MLDS - Class ll Dlstrlbutlo SErvice Summary by Customer Class 16 Total Residetial 1,15, ,15, Total Commercial 14,224, ,224,32.O 18 Toial dustrial OO Total Distributio Service 46,28,827. 2,2, ,46, Total Compay Throughput 8,398,18. 2,2,. 58,272. (222,336.\. 82,8U,44.O

83 Columbla Gas of Pesylvala, c. Summary of AdJustmets to Auallze Volumes By New Customers & Attrluo For the Moths Eded November 3, 216 Exhibit No. 13 Schedule No.4 Page 1 of18 Wttess: M. J. Bell Lle No. 1 RESDENTAL Bllls ftom New Customers (1) (Ex 13, Sch 4) Bllls from Attrltlo Customgrs (21 (Ex 13, Sch 4) Bllls from ld & Lg Com Customers (3) (Ex 13, Sch 4) AdJusted Bttls (rt=1+2+3) 2 Rate Schedulo RSS 3 COMMERCAL 21,585 (1 1,154) 1,431 4 Rate Schedule SGSS 5 Less Tha 6,2f4 Therms Aually 6 6,44-64,4 Therms Aually 3,27 (2,7841, Rato Schodule NSS 8 54, - 1,74, Therms Aually 9 Rate Schedule LGSS 1 > 64,4 to s 11, Therms Aually 11 >11,ts 54,ThormsAually >54, to s 1,74, Therms Aually 13 >1,74, to s 3,21, Therms Aually 14 >3,4, to s 7,4, ThermsAually 15 > 7,4, Therms Aually U U U 16 RatE Schedule SGDS 17 Less Tha 6,44 Therms Aually 18 6,44 - M,4 Therms Aually 19 Rate Schedule SDS 2 >64,4 to s 11, Therms Aually 21 >11, to < 54, Therms Aually 22 Flex 23 Rate SchEdule LDS 24 > 549, to <= 1,74, Therms Aually 25 > 1,74, to <= 3,4, Therms Aually 26 > 3,21, to <= 7,5, Therms Aually 27 > 7,5, Therms Aually 28 Flex U U NDUSTRAL? al JZ Rate Schedule SGSS Less Tha 6,44 Therms Aually 6,44-64,4 Thorms Aually s Rats Schedule LGSS > 64,4 to s 11, Thorms Aually >11, to < 54, Therms Aually >54, to s 1,74, Thorms Aually >1,74, to s 3,4, Therms Aually >3,4, to < 7,4, Therms Aually > 7,4, Therms Aually U N 42 Rate Schedule SDS >9,4 to s 11, Tharms Aually >1 1, to < 54, Thorms Aually Rats Schedule LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Tharms Aually > 7,5, Therms Aually Flox 49 Total 24,6 (1 3,s38) 1,686

84 Columbla Gas of Pesylvala, lc. Summary of AdJustrets to Auallze Volumes By New Custome6 & Attrltlo For the Moths Eded November 3, 216 Exhibh No. 13 Schedule No. 4 Page2of18 Witess: M. J. Bell Lle No. Volumss from New Volumgs from Customers Arltio (1) (21 Dth Dth (Ex 13, Sch 4) (Ex 13, Sch 4) Volumgs d & Lg Com Customers (3) Dth (Ex 13, Sch 4) AdJusted Volumes (4= Dth RESDENTAL? Rato Schedule RS All Gas Cosumed tolal ,926. ( ) (82,391.).. 1?O6?R 139,535. COMMERCAL o 7 A 9 Rate Schedule SGSS Less Tha 6,44 Therms Aually >6,44 to < 6,4,4 Thorms Aually OTat 189, ,356. (138,44.). (138,44.)... 5, , Rate Schedule NSS 11 54, - 1,74, Therms Aually Total Rate Schedule SGDS 14 Priorityl-Aggregatio 15 Less Tha 6,214 Therms Aually 16 >6,44 to s il,4 Therms Aually 17 Subtotal o.o Y 2 All Other-Aggregatio Less Tha 6,rl4 Therms Aually >6,44 to s 64,4 Therms Aually Subtotal s Total zc zo 27 Rate Schedule sds - Small Dlstrlbutlo Servlce >64,4 to s 11, Therms Aually >1 1, to s 54, Therms Aually Flexed Deliveries Total a Z Rate Schedule LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Flexed Dellveries Total NDUSTRAL 36 RateSchedule SGSS 37 Total Rate Schedule SDS - Small Dlstrlbutlo Sorvlce 39 >64,4 to < 11, Therms Aually 4 >11, to s 54, Therms Aually 41 Flexed Deliveries 42 Toial Rate Scheduls LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Thems Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Flexed Deliveries Total ,791, ,791, Total 411,282. (22,795.) 1,791,664. 1,982,151.

85 Columbla Gas of Pesylvala, c. Summary of AdJustrets to Auallze Volumes By New Customers & Attrltlo For tho Moths Eded November 3, 216 Determlatlo of Attrltlo Exhibit No. 13 Schedule No.4 Page 3 of 18 Wltess: M. J. Bell Res RSS Comm scss 1 Heatlg Customers 2 Half of UPC 3 Moths 4 Dth/Cuslomer/Mo 5 Chage i Dth - First Block 6 Dth/Customer/Mo 7 No. ofmos Chage i Cuslomers Chage i Dth - First Block 1 Chage i Dth - Secod Block 11 Dtiy'Customer/Mo No. ofmos 13 Chage i Customers 14 Chage i Dth - Secod Block o o /1 45\ 18239il. p o o 4s.il (464) tt344l. o s u

86 Columbla Gas of Pesylvala, c. Summary of AdJustmsts to Auallze VolumEs By New Customers & Attrltlo For the Moths Edod Dgcsmber 31, Uadjusted Exhlblt No. 13 Schedule No.4 Page 4 of 18 Wltess: M. J. Bell Lle No. 1 RESDENTAL Bllls from New Customers (1) (Ex 13, Sch 4) Bills from Aftrltlo Customers (21 (Ex 13, Sch 4) Bllls from d & Lg Com Customers (3) (Ex 13, Sch 4) AdJustEd Bllls (tt=1+2+3) 2 Rats Schedule RSS 3 COMMERCAL 4 Rate Schedulo SGSS 5 Less Tha 6,44 Therms Aually 6 6,44-64,4 Therms Aually 7 Rate SchedulE NSS 8 54, - 1,74, Therms Aually 9 Rate Schedule LGSS 1 > 64,4 to s 11, Therms Aually 11 >11,1s 54,ThermsAually >54, to s 1,74, Therms Aually 13 >1,74, to s 3,4, Therms Aually 14 >3,4, to 7,4, Therms Aually 15 > 7,4, Therms Aually U u U U 16 Rate Schedule SGDS 17 Less Tha 6,44 ThormsAually 18 6,44-64,4 Therms Aually 19 Rate Schedule SDS 2 >64,4 to < 11, Thsrms Aually 21 >11, to s 9, Therms Aually 22 Flex U zc 24 zc zo Rate Schedule LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Flex U U NDUSTRAL Rate Schedule SGSS Less Tha 6,44 Therms Aually 6,44-64,4 Therms Aually u JC JO Rate Schedulo LGSS > 64,4 to s 11, Therms Aually >1 1, to s 54, Therms Aually >54, to s 1,74, Therms Aually >1,74, to s 3,4, Therms Aually >3,4, to s 7,4, Therms Aually > 7,4, Therms Aually Rate Schedule SDS >64,4 to s 11, Therms Aually >1 1, to < 54, Therms Aually Rate Schedulo LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Thsrms Aually > 3,21, to <= 7,5, Thorms Aually > 7,5, Therms Aually Flex 49 Total

87 Columbla Gas of Pesylvala, c. Summary ot AdJustmets to Auallze Volumss By New Customers & Attrltlo For the Moths Eded December 31, UadJusted Exhlblt No. 13 Schedule No. 4 Page 5 of 18 Witess: M. J. Bell Lle No. VolumEs Volumes from New from Customers Attrltlo (1) (21 Dth Dth (Ex 13, Sch 4) (8x13, Sch 4) Volumes ld & Lg Com Customers (3) Dth (Ex 13, Sch 4) Adlustsd Volumes (4= Dth 1 RESDENTAL 2 RateSchedule RS 3 All Gas Cosumed 4 Total COMMERCAL 6 Rate Schedule scss 7 LessTha 6,44 ThermsAually >6,44 to s 64,4 Therms Aually Total , 1 Rato Schodule Nss 11 54, - 1,74, Therms Aually Total Rato Schedule SGDS 14 Priorltyl-Aggregatio 15 Less Tha 6,44 ThermsAually 16 >6,44 to s 64,4 Therms Aually 17 Subtotal s AllOther-Aggregatio 19 LessTha 6,44 ThermsAually 2 >6,44 to s 64,4 Therms Aually 21 Subtotal. s Total Rato Schedule SDS - Small Dlstrlbutlo Servlce 24 >64,4 to s 11, Therms Aually 25 >11, to < 54, Therms Aually 26 Floxod Deliveries 27 Total o.o Rate Schedule LDS 29 >54,1 <=1,74,ThermsAually 3 > 1,74, to <= 3,4, Therms Aually 31 > 3,4, to <= 7,5, Therms Aually 32 > 7,5, ThermsAually 33 Flexed Deliveries 34 Total NDUSTRAL 3 Rate Schedule SGSS 37 Total Rate Schedule SDS - Small Distrlbutlo Servlce 39 >64,4tos11,ThermsAually 4 >11, to s 54, Therms Aually 41 Flexed Deliveries 42 Total Rate Schedule LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,2O, to <= 7,5, Therms Aually > 7,5, Therms Aually Flexed Dellveries Total Total....

88 Columbla Gas of Pesylvala, lc. Summary of AdJusgets to Auallza Volumes By New Customers & Attrltlo For the Moths Eded December 31, UadJusted Determlatlo of Attrltlo Exhibh No. 13 Schedule No.4 Page 6 of 18 Witess: M. J. Bell Res RSS Comm sgss 1 Heatlg Customers 2 Half of UPC 3 Moths 4 Dthicuslomer/Mo 5 Chage i Dth - Firsl Block 6 Dwcustomer/Mo 7 No. ofmos 8 Chage i Customers 9 Chage i Dth - Firsl Block 1 Chage i Dth - Secod Block 11 Dth/Customer/Mo No. ofmos 13 Chage i Customors 14 Chage i Dth - Secod Block. o o.o. s. o ;. o o.6. a. o

89 Columbla Gas of Pesylvala, lc. Summary of Adjustmets to AuallzE Volumgs By New Customers & Attrltlo For the Moths Eded December 31, 217 Exhlbit No. 13 Schedule No.4 Page 7 of 18 Witress: M. J. Bell Lle No. 1 RESDENTAL Bllls from New Customers (1) (Ex 13, Sch 4) ES from Attrltlo Customers (21 (Ex 13, Sch 4) Bllls from ld & Lg Com Customgrs (3) (Ex 13, Sch 4) AdJustEd Bllls (4r Rate Schedule RSS 29,78 (1 1,376) 18,372 3 COMMERCAL 4 Rate Schedule SGSS 5 Less Tha 6,19 Thorms Aually 6 6,44-64,4 Therms Aually 3,888 (2,751-1,98 7 Rate Schedule NSS 8 54, - 1,74, Therms Aually Rats Schedule LGSS 1 > 64,4 to < 11, Therms Aually 11 >11,ts 54,ThermsAually >521, to s 1,74, Therms Aually 13 >1,74, to < 3,4, Therms Aually 14 >3,4, to < 7,4, Therms Aually 15 > 7,4, Therms Aually U U U 16 RatE Schedul SGDS 17 Less Tha 6,& Therms Aually 18 6,44-64,4 Thorms Aually 19 Rate Schedule SDS 2 >M,4 to < 11, Therms Aually 21 >1 1, to < 54, Therms Aually 22 Flex U U 23 RateSchedule LDS 24 >54,1 <=1,74,ThermsAually 25 > 1,74, to <= 3,4, Therms Aually 26 > 3,4, to <= 7,5, Thorms Aually 27 > 7,5, Therms Aually 28 Flex u U U 29 NDUSTRAL 3 Rate Schedule SGSS 31 Less Tha 6,44 Therms Aually 32 6,44-64,4 Therms Aually 33 Rate Schedule LGSS > 64,4 to s 11, ThermsAually U 35 >11, to s 54, Therms Aually 36 >54, to < 1,74, Therms Aually 37 >1,74, to s 3,4, Therms Aually 38 >3,4, to < 7,4, Therms Aually 39 > 7,4, Therms Aually 4 Rato Schedule sds 41 >64,4 to s 11, Therms Aually 42 >1 1, to s 54, Therms Aually 43 Rate schedule LDS > 54, to <= 1,74, Therms Aually M 45 > 1,74, to <= 3,4, Therms Aually 46 > 3,4, to <= 7,5, Therms Aually 47 > 7,5, Therms Aually Flex U U 49 Total 33,636 (14,166) 19,482

90 Columbla Gas of Pesylvala, lc. Summary of AdJustmets to Auallze Volumes By New CustomeG & Attrltlo For the Moths Eded December Exhlbit No. 13 Schedule No. 4 Page of 18 Witess: M. J. Bell Lle No. Volumes Volumes from New fiom Customers Attrltlo (1) l2l Dth Dth (Ex 13, Sch 4) (Ex 13, Sch 4) Volumes ld & Lg Com Customers (3) Dth (Ex 13, Sch 4) AdJusted Volumes (4=1+2+3) Dth 1 RESDENTAL 2 Rate Schedule RS 3 All Gas Cosumed 4 Total 278.U. 278,8r'. ( ) (83,415.) , COMMERCAL 6 Rate Schedule SGSS 7 Less Tha 6,44 Therms Aually 8 >6,44 to < 64,4 Therms Aually Total 23, , ,921.). (138,921.)... 91,267.O. 91, RateSchedule NSS 11 54, - 1,74, ThermsAually Total Rate Schedule SGDS 14 Priorltyl-Aggregatio 15 Less Tha 6,19 Therms Aually 16 >6,# to s 64,4 Therms Aually 17 Subtotal All Other - Aggregatio Less Tha 6,44 Tharms Aually >6,44 to s 64,4 Therms Aually Subtotal U Total zo 27 Rate Schedule SDS - Small Dlstrlbutlo SErvlce >64,4 to < 11, Therms Aually >1 1, to s 54, Therms Aually Flexed Deliveries Total s ZJ 3 2l RatE Schedule LDS > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Thorms Aually Flexed Deliveries Total NDUSTRAL a7 Rate Schedula SGSS Total Rate Schedule SDS - Small Dlstrlbutlo Servlca 39 >64,4 to s 11, Therms Aually 4 >1 1, to s 54, Therms Aually 41 Flexed Deliveries 42 Total Rate Schedule LDS 44 > 54, to <= 1,74, Therms Aually 45 > 1,74, to <= 3,4, Thems Aually 46 > 3,4, to <= 7,5, Therms Aually 47 > 7,5, Therms Aually 4 Flexed Deliveries 49 Total ,2, ,2,. 5 Total 58,272. (222,336.) 2,2,. 2,485,936.

91 Columbla Gas of PEsylvala, lc, Summary of AdJustmets to Auallze Volumgs By New Customors & Aftrltlo For the ' Moths Eded December 31, 217 Determlatlo of Attrltlo Exhlbit No. 13 Schedule No.4 Page 9 of 18 Witess: M. J. Bell Ros RSS Comm SGSS 1 Hoatlg CustomErs 2 Half of UPC 3 Moths 4 Dth/Cuslomer/Mo 5 Chage i Dth - Flrst Block 6 Dth/Customer/Mo 7 No. ofmos Chage i Customers 9 Chage i Dth - First Block 1 Chage i Dth - Secod Block 11 Dwcustomer/Mo No. ofmos 13 Chago i cuslomers 14 Chage i Dth - Secld Block 44. o o (1.896) G3tt5). 6 ; u o 4e o (4651 l o s

92 Golumbia Gas of Pesylvaia, lc. Adjustmet to Bills ad Dth Geerated By New Costructio Forthe Moths Eded November3,216 Exhibit No. 13 Schedule No.4 Page 1 of 18 Witess: M. J. Bell Lie No. lcremetal No. of Mos cremetal Mo. Customers Not Olie Bills (1) (21 (3=1x2) Dec u.p.c..33 Ja u.p.c. 16.A4 Feb u.p.c Mar u.p.c Apr u.p.c. 9.5 May u.p.c. 4.6 Jue u.p.c. 2.U July u.p.c. 1.4a Aug u.p.c. 1.M Sept u.p.c (Dth) (Dth (Dth (Dth (Dth (Dth) (Dth (Dth (Dth (Dth) Oct u.p.c. 2.4 (Dth) Nov u.p.c. 6.8 lcremetal Volumes (4) (Dth) RESDENTAL Rate Schedule RSS 4 First Block Usage per Customer First Moth First Block Usage per Customer U o o o o 7 8 o 1 11,, Dec Ja Feb Mar Apr May Jue July Aug Sept Oct Nov Total U , o 7 tt o , ,162, ,318 3,166 1, ,836 3,873 3,763 1, ,392 3,267 3J74 2, ,269 3,99 3,1 2,615 1, ,38 2,836 3,873 3,763 3,268 2,82 1,58 3,227 5,684 7,763 7,542 6,551 4,172 2,1 1,768 2,725 3,722 3,616 3,14 2, 1,17 3,465 4,747 6,483 6,299 5,471 3,484 1,771 4,69 5,7B3 7,898 7,673 6,664 4,244 2, ,585 41,36 52,1 46,268 37,216 21,783 1, , , ,75 2, ,96 1, '1,427 1,94 1,171 6,91 7,22,',16,468 13,81 17,149 35,253 17,223 3,571 38,' ,926

93 Golumbla Gas of Pesylvaia, c. Adjustmet to Bills ad Dth Geerated By New Costructio Forthe Moths Eded November 3, 216 Exhibit No. 13 Schedule No.4 Page 11 oflb Witess: M. J. Bell Lie No. cremetal No. of Mos cremetal Bilts Mo. Gustomers Not Olie (1) (21 (3=1x2) lcremetal Volumes (4) (Dth) COMMERCAL Rate Schedule SGSS (Less Tha 644 Dth Aually) 3 4 First Block Usage per Customer Flrst Moth First Block Usage per Gustomer , u ', o A Dec Ja Feb Mar Apr May Jue July Aug Sept Oct Nov Total z 3 4 o , ,347 1, ,82 3,718 1, ,423 3,215 3,236 1,UB 68 1,2A7 1,78 1,719 1, ,26 1,213 1, 't14 1,439 1,99 1,921 1,61 1, ,136 1,57 1,517 1, ,2 1,68 1,618 1, ,82 3,718 3,741 3,118 2,15 5 3,786 5,24 5,56 4,213 2, , ,27 36,82 39,36 35,U7 26,963 17, , ,664 1, ,351 5, ,294 3, ,9 U U ,111 5,49 3,94 8,391 1,222 6,64 5,236 8,819 7,261 8,17 19,182 26, ,356

94 Golumbia Gas of Pesylvaia, c. Adjustmet to Bills ad Dth Geerated By New Gostructio For the Moths Eded December 31,2O17 - Uadjusted Exhibit No. 13 Schedule No.4 Page ot 18 Witess: M. J. Bell Lie lcremetal No. of Mos lcremetal No. Mo. Customers Not Olie Bills (1) (21 (3=1x2) 1 RESDENTAL 2 Rate Schedule RSS Ja U.P.G.. Feb u.p.c.. Mar u.p.c.. Apr u.p.c.. May u.p.c.. Jue u.p.c.. July u.p.c.. Aug U.P.G.. Sept u.p.c.. Oct u.p.c.. Nov U.P.G.. Dec u.p.c.. (Dth) (Dth) (Dth) (Dth) (Dth) (Drh) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) lcremetal Volumes (4) (Dth) 3 First Block Usage per Customer 4 First Moth Flrst Block Usage per Customer 5 Ja 6 Feb 7 Mar 8 Apr 9 May 1 Jue 11 July Aug 13 Sept 14 Oct 15 Nov 16 Dec 17 Total q 2 J o qg9sqqqqqq

95 Golumbia Gas of Pesylvaia, c. Adjustmet to Bills ad Dth Geerated By New Costructio For the Moths Eded December 31, Uadjusted Exhibit No. 13 Schedule No. 4 Page 13 of 18 Witess: M. J. Bell Lie lcremetal No. of Mos lcremetal No. Mo. Customers Not Olie Bills (1) (21 (3='lx2l 1 COMMERGAL Ja u.p.c.. Feb u.p.c.. Mar u.p.c.. Apr u.p.c.. May U.P.G.. Jue u.p.c.. July u.p.c.. Aug u.p.c.. Sept u.p.c.. ()ct u.p.c.. Nov u.p.c.. Dec u.p.c.. Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) lcremetal Volumes (41 (Dth) 2 Rat Schedulo SGSS (1..! Ta 6,4, rt ft! Ar.lM 3 Flrsi Bloct usrgs p.r CBtd.r..@ {.. 4 Flllt floth FiEt Block Usag psr Cuoor Ja 6 Feb 7 Mar 8 Apr May 1 Jue 11 July Aug 13 Sept 14 Oct 15 Nov 16 Dec 17 Total U 4 2 J 4 o qaqqqq qq9

96 Golumbia Gas of Pesylvaia, c. Adjustmet to Bills ad Dth Geerated By New Costructio Forthe Moths Eded December31,217 Exhibit No. 13 Schedule No. 4 Page 14 of 18 Witess: M. J. Bell Lie No, lcremetal No. of Mos lcremetal Mo. Customers Not Olie Bills (1) (21 (3=1x2) Ja u.p.c Feb u.p.c Mar u.p.c Apr u.p.c May u.p.c Jue u.p.c July u.p.c Aug u.p.c Sept u.p.c. 1.s (Dth) Oct u.p.c (Dth) Nov u.p.c. 6.6 (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth) (Dth Dec u.p.c..5 lcremetal Volumes (41 (Dth) RESDENTAL Rate Schedule RSS 5 4 First Block Usage per Customer First Moth First Block Usage per Customer B o ' b 7 8 o to 17 Ja Feb Mar Apr May Jue July Aug Sept Oct Nov Dec Total , o , ,684 2,278 6U 5,322 5,177 2, ,987 4,85 4,179 1,313 1,18 4,953 4,817 4,'t51 2, ,57 5,272 5,8 4,418 2,776 1,488 2,172 6,78 5,911 5,93 3,2 1,716 2,695 6,464 6,287 5,417 3,43 1,825 3,936 8,261 8,34 6,922 4,349 2,332 6,39 11,266 1,957 9,441 5,932 3,181 5,82 9,772 9,54 8,189 5,145 2, ,748 77,7 69,671 55,837 32,368 15, , , , ,O71 4, ,7 BO , ,36 2,867 3,178 1, ,26 2,482 3,31 6,962,729 15,329 17,228 19,445 23, 25,13 32,836 46,89 42, ,U

97 Golumbia Gas of Pesylvaia, lc. Adjustmet to Bllls ad Dth Geerated By New Costructio Forthe Moths Eded December3'1,217 Exhibit No. 13 Schedule No.4 Page 15 of 18 Witess: M. J. Bell Lie No. cremetal No. of Mos lcremetal Mo. Gustomers Not Olie Bills (1) (21 (3=1x2) cremetal Volumes (4) (Dth) COMMERCAL Rate Schedule SGSS (Less Tha 644 Dth Aually) 3 4 First Block Usage per Gustomer First Moth First Block Usage per Customer o R Ja Feb Mar Apr May Jue July Aug Sept Oct Nov Dec Total o ,8 41 4,142,83 8 4,39 4,65 1, ,726 2,744 2, ,827 2,846 2,351 1, ,423 2,439 2,15 1, ,231 3,252 2,687 1,83 1, ,332 3,354 2,771 1,888 1, ,49 5,82 4,198 2,86 1,723 1, ,693 9,756 8,6 5,491 3,37 2, ,179 8,232 6,81 4,633 2,79 1, ,888 57,53 52,695 4j34 25/25 14,365 8, ,666 1,615 1,45 1, ,299 5, ,74 1,155 'l,468 1, ,237 5,199 1, ,774 3,278 3,8 6,223 9,783 8,59 1,18 9,345 13,94 14,69 22,189 44,624 4, J88

98 !!s l6tlllq Mo h afll.l E.s!/ hdm.r.l 1 culbwlp ft trr*rd b b.cr sh,ld b.rem p dhblr {.2ot5,rd.[b.r!_ 2ola Eildttlo.llE corudh Go ol P.Nyrv.r., m. s.ledd. No, 4 Adlutrtmm io B[h.d Drh c. r.r.d By hd6tr.r r Ld!. cffrftrrt cv.bm.d Prsr 13.r 13 Forrh. lz.rl Err.d xft mb.rlo mrs {o') {Drh) (Dh) (Db) tdt tddt (Drh) tdrh) {Dtlt) tdoi) (Drr) (Dor) pr) 2 NdFhrcGbmr sro,rd t213,( AGGM.d 133, , i6ir,33:r.o 1 3, c3. 133,:133. 1a3' s,mo3 5,, 1,. rso,mo t,t!1,66,l 6 Customers who have become active betwee Decembsr ad November 3,216 - Nothig to fepoft

99 U. lls ir.rdr Elhbrl tb 13 s.redi.no a colwd.g.rolpsdylv..ln. A4Errr ro B.d Dth G..rd.d Ey ld6bl.l!-!. cffirh ceromr PrgE 1? ot 13 Fd lh. Motb Ed.d OMb.r 31, 21? - Ur4u.t d wrltb: rtr J. B.r S.rvld 216 B.!. l6mi rl (Dlh) td{l) torh) {ort) {Drh) (Drh) (Drh) tddr) (Dt) loo,) {Drh) (Dtt {Dl) 1 Gustomers who have bse addod behilos Jauarv ad Docembor Nothiq to fedort 2 Customerswho have become actlvs betweejauarv 1,2'17 ad Decsmber Nothiq to repoft

100 Columbla Gas of Pesylvaia, c. AdJustmet to Bllls ad Dth Geerated By dustrlal & Large Commerclal Customors For ths Moths Eded December 31, 217 Exhibit No. 13 Scheduls No.4 Page 18 of 18 Wiloss: M. J. Bell Lle No. Acct No. Rats Schsduls Moth Ssrulca Bega/ lcremotal Termlatsd Bllls Je (Dth) Feb (Dth) Mar Ap Mav (Dth) (Dth) (Dth) Ju (Dth) 2'15 Jul (Dth) Auq (Dth) Sep Oct Nov Dec (Dth) (Dth) (Dth) (Dth) Total (Dth) Gustomsrs who are prolected to beql servlce betwee Jauarv ad December New Flsx Customer 88 - d TestYearVolumes 4 Ail Gas Cosumed 183, , , , , , , , ,337. 2,2,o. Customers who havo becoms lactlve b twes Jauary ad Decomber 31,217 - Nothiq to redort

101 Golumbia Gas of Pesylvaia, lc. Gas Cost Reveue Per Pro Forma Future Test Year For the Moths Eded November 3, 216 Exhibit No. 13 Schedule No.5 Page of3 Witess: M. J. Bell Lle No. Total Gas Cost 1 Sales Reveue Summary by Rate Class 2 Total Residetial Sales 74,951,739 3 Total Comm/ld Sales Total Sales Reveue 14,271,44 5 Distributio Reveue Summary by Customer Class 6 Total Residetial Distributio (Choice) 14,887,497 7 CommercialDistributio(Choice) 1,713,119 8 Comm/ld Priority 1 Distributio 755,86 9 Total Distributio Reveue 17,356,476 1 Total Throughput Reveue 1,627,916

102 Columbia Gas of Pesylvaia, c. Gas Cost Reveue Per Pro Forma Future Test Year Forthe Moths Eded December31,217 - Uadjusted E*ribit No. 13 Schedule No. 5 Page 2 of 3 Witess: M. J. Bell Lie No. Total Gas Cost 1 Sales Reveue Summary by Rate Class 2 Total Residetial Sales 75,99,558 3 Total Comm/ld Sales 31.35,791 4 Total Sales Reveue 16,45,349 5 Distributio Reveue Summary by Customer Class 6 Total Residetial Distributio (Choice) 14,877,478 7 CommercialDistributio(Choice) 1,74,195 8 Comm/ld Priority 1 Distributio Total Distributio Reveue 17,328,548 '1 Total Throughput Reveue 3,733,897

103 Golumbia Gas of Pesylvaia, lc. Gas Cost Reveue Per Pro Forma Future Test Year For the Moths Eded December 31,217 Exhibit No. 13 Schedule No. 5 Page 3 of 3 Witess: M. J. Bell Lie No. Total Gas Gost 'l Sales Reveue Summary by Rate Class 2 Total Residetial Sales 75,99,558 3 Total Comm/ld Sales 31.35,791 4 Total Sales Reveue 16,45,349 5 Distrlbutlo Reveue Summary by Gustomer Glass 6 Total Residetial Distributio (Choice) 7 CommercialDistributio(Choice) 8 Comm/ld Priority 1 Distributio 9 Total Distributio Reveue 14,877,478 1,74, ,328,548 1 Total Throughput Reveue 3,733,897

104 Columbla Gas of Pesylvala, lc. Rlder USP, Merchat Fuctlo Charge, Gas Procuremet Charge ad Customer Cholce Per Pro Forma Future Test Year For the Moths Eded Noyember 3, 21 6 Exhibit No. 13 Schedule No.6 Page 'l of 3 Witess: M. J. Bell Lle No, Reveue Resldetlal Sales Servlce Rider USP Merchat Fuctio Charge Gas Procuremet Charge Customer Choice 16,44429,i E ooo 1,68,695 24,183 Gommfld Sales Serlvce 7 8 Merchat Fuctio Charge Gas Procuremet Charge Customer Choice 85, ,81 8, Residetial Rider USP Residetjal Merchat Fuctio Charge 13 Residetjal Gas Procuremet Charge 14 Residetial Customer Choice 15 Comm/ld Merchat Fuctio Charge 16 Comm/ld Gas Procuremet Charge 17 Comm/ld Customer Cholce 18 Total Tarlff- Rlder USP 1 9 Total Tarlff - Merchat Fuctlo Charge 2 Total Tarlff-Gas ProcuremetGharge 21 Total Tarlff - Customer Cholce 16,M4,29 1,5,999 1,68,695 24,183 85,8 6s2,81 8,346 16,444,29 1,91,7 2,332,776 32,529 Resldetlal Dlsirlbutlo Service (Cholcel Rider USP Customer Choice Small Geeral Dlstrlbutlo Servlce (Cholcel 5,152,435 7,577 Customer Choice Residetial Rider USP 29 Residetial Customer Choice 3 Comm/ld Customer Choice 31 Total Trasportatlo - Rlder USP 32 Total Trasportatlo - Customer Gholce 5,152,435 a Aaa 6,3 s,1s2,43s 13,58

105 Columbla Gas of Pesylvala, c. Rlder USP, Merchat Fucto Charge, Gas Procuremet Charge ad Customer Cholce Per Pro Forma Future Test Year For the ' Moths Eded December 31, UadJusted Exhibft No. 13 Schedule No. 6 Page 2 of 3 Witrless: M. J. Bell Lle No. Reveue ResldeUal Sales Servlce z 2 4 Rider USP Merchat Fuctio Charge Gas Procuremet Charge Customer Choice 16,476,6N 1,7,983 1,684,1 24,23 Comm/ld Sales Serlvce 7 o Merchat Fuctio Charge Gas Procuremet Charge Customer Choice 92,57 697,144 9,7 11 Residetial Rider USP Residetial Merchat Fuctio Charge 13 ResideilalGasProcuremetCharge 14 Residetial Customer Choice 15 Comm/ld Merchat Fuctio Charge 16 Comm/ld Gas Procuremet Charge 17 Comm/ld Customer Choice 18 Total Tariff- Rlder USP 1 9 Total Tarlff - Merchat Fuc{lo Charge 2 Total Tarlff - Gas Procuremet Charge 21 TotalTariff-CustomerCholce 16,476,64 '1,7,983 1,684,1 24,23 92,57 697,144 9,7 16,476,U 't,1,49 2,3/81,19 33,3 Resldetlal Dlstributlo Servlce (Cholce) Rider USP Customer Choice Small Geeral Dlstrlbutlo SeMce (Cholce) 5,134, 7,55 Customer Choice 5, Residetial Rider USP 29 Residetial Customer Choice 3 Comm/ld Customer Choice 31 Total Trasportauo - Rlder USP 32 Total Trasportatlo - Customer Cholce 5,134, 7,55 5,751 5,134, 13,31

106 Golumbla Gas of Pesylvala, c. Rlder USP, Merchat Fuctlo Charge, Gas Procuremet Charge ad Customer Cholce Per Pro Forma Future Test Year For the Moths Eded December 31, 217 Exhibit No. 13 Schedule No. 6 Page 3 of 3 Witess: M. J. Bell Lle No. Reveue 1 Resldetlal Sales Servlce 2 Rider USP 3 Merchat Fuctio Charge 4 Gas Procuremet Charge 5 Customer Choice 16,476,64 1,7,983 1,684,1 24,23 Commfld Sales Serlvce 7 8 o Merchat Fuctio Charge Gas Procuremet Charge Customer Choice 92,57 697,1M 9.7 1'l Residetial Rider USP ' Residetial Merchat Fuctio Charge 13 Residetial Gas Procuremet Charge 14 Resldetial Customer Choice 15 Comm/ld Merchat Fuctio Charge 16 Comm/ld Gas Procuremet Charge 17 Comm/ld Customer Choice 18 Total Tarlff. Rlder USP 1 9 Total Tarlff - Merchat Fuctio Charge 2 Total Tarlff - Gas Procuremet Charge 21 Total Tarlff - Customer Cholce 16,476,64 1,7,983 1,684,1 24,23 92,57 697,1M 9,7 16,476,U 1,'t,49 2,381,19 33,3 Resldetlal Dlstrlbutlo Servlce (Gholce) Rider USP Customer Choice Small Geeral Dlstrlbutlo Servlce (Cholce) 5,1 34, 7 F6 zo Customer Choice 4 7q1 28 Residetial Rider USP 29 Resldetial Customer Choice 3 Comm/ld Customer Choice 3'l Total Trasportatlo - Rlder USP 32 Total Trasportatlo - Customer Cholce 5,134, 7,55 5,751 5,134, 13,3r

107 Columbh Gas of Pesylvalc, c. Proposed Rat. Based o Foreceet AdJusted Bllls ed Volumes For the' Moths Eded Novombor 3,2'16 Exhtbit No. 13 Schedule No. 7 Page 1 of Wihoss: M. J. B ll Lle No. DescdEtlo Blllr Volumes (1) (z',t txh (Ex13,Sch2) (Ex13,Sch3) BasE Rate (3) glxh Revoue (4) Averaqe Rrte (5) stdth 2 Customsr Charge 3 Commodtty Charge: 4 All Gas Cosumed 5 Rider USP - Uiversal Ssrvlcs Pla 6 Rider CC 7 GasProcureretcharge 8 Subtotal 9 STAS 1 Base Rale Reveue 11 Gas Cost Merchat Fuctio Chargo 13 Total RateScheduleRSS 3,429,595 3,429,595 24,23, ,23, ,23, ,23, ,23, ,23, ,23, T ,911, ,974,189 18,72,371 24, ,314,198 24,314,198 75,99, ,421, , '14 15 Customercharge '16 Commodiiy Chargs: 17 All Gas Gosumed 18 Rlder USP - Uiversal Service Pla '19 Rlder CC 2 Gas Procuremet Charge 21 Subtotal 22 STAS 23 Base Rate Reveue 24 Gas Cct 25 Merchat Fuctio Charge 26 Total Rate Schedule RDGSS c.nu a 27 Rrte Schedule SGSS - Small Geeral Salcs Servlce Therms Aually) 28 CustomerCharge: 29 s 6,44 Therms Aually 3 Commodity Charge: 31 < 6,44 Therms Aually 32 Rider CC 33 Gas Procuremet Charge 34 Subtotal 35 STAS 36 Basa Rate Reveue 37 Gas Cct 38 Merchal Fuctio Charge 39 TotalRateScheduleSGS 272,79 272,76 4,2U.,6.7 4,294.,6.7 4,23/.,6.7 4,294,6.7 4,2%,6.7 4,M, ,795, ,U8,711 4,m5 2! ,6/,6,4% 24,4.6,49'i 13,311, ,1, CustomsrCharge: 42 > 6,44 to s 4,4 Therms Aually 43 Commodity Charge: 44 > 6,44 to 3 4,4 Therms Aually 45 RlderCC 46 Gas Procuremet Charge 47 Subtotal 48 STAS 49 Bass Rate Reveue 5 Gas CGt 51 Merchat Fuc{o Chargs 52 TotalRateSchedulesGSS 42,3 42, ,7t4, ,4, ,4, ,4, ,4, o. 2,457,737 17,214,U8 4, ,8,991 2,8,991 14,798, ,855, Rato Schedulo NSS - Neootlated Sales Serylce 54 CustomerCharge 55 >54, to < 1,74, Therms Aually 56 Commodily Charge: 57 >54, to 5 1,74, Therms Aually 58 Subtotal 59 STAS 6 BaseRoteReveue 61 Gas Cost - Commodtty 62 Gas Cost- Demad 63 TotelRateScheduleNSS w.uw.u 65,. 1, ,. (wortpaper) ,..13, ,879 19,879 2', ,61

108 Columbla Ga3 of Pesylvala, lc. Propo3ed Rat BasEd o Forccast Adjusted Bllls ad Volumes For the' Moths Eded Novsmbor 3, 216 Exhibit No. 13 Schedule No. 7 Page2ol Witess: M. J. Bell Lle No. Descrlptlo Bllls Volumes (1) (21 Dth (Ex 13, Sch 2) (Ex 13, Sch 3) Base Rats (3) 3/Dth Rweue (4) Averaqe Rate (5) t/dth 2 CustomerCharge: 3 s 11, Therms Aually 4 > '11, to <54, Thems Aually 5 > 54, to s1,74, Therms Aually 6 > 'l,74, to < 3,4, Therms Aually 7 > 3,4, to <7,5, Therms Aually > 7,5,. Therms Aually Commodtty Charge: 1 < 11, Therms Aually 11 > 11, to <9, Thorms Aually > 9, to 31,74, Therms Aually 13 > 1,74, to < 3,4, Therms Aually 14 > 3,4, to <7,5, Therms Aually 15 > 7,5,. Therms Aually 16 GasProcuremet-s 54,ThermsAually 17 Gas Procuremet - > 54, Therms Aually 18 STAS-s 54,ThermsAually 19 STAS-> 54,ThermsAually 2 Base Rate Reveue 21 Gas C6t - < 54, Therms Aually 22 Gss Cost - > 9, Therms Aually 23 Total RatoSchedde LGSS , ,otrc.28 3, , , ,9t o,U , 't a7, , a7, , , ,s5 5, ,94 993,55 13,711 61,667 5,159 2,636,496 2,7W, ,616, / Base Rate Reveue 26 STAS 27 RiderUSP 2a Merchat Fuctio Charge 29 GasProcurometCharge 3 Rider CC 31 Gas Cost 32 Total R6ldetial Sal6 33 Base Ratg Revoue STAS Y 35 Merchat Fuctio Charge 36 GasProcurometCharge 37 Rider CC 38 Gas Cost 39 Total Small Geeral Sales 4 Base Rale Reveue 41 STAS 42 Gas Cct 43 Total Negotialed Ssles M BasoFlatoRoveue 45 STAS 46 Gas Procuremst Charge 47 Gascost tl8 Total Large Geerel Sales 49 TotalTariffSales 3,4,5 24,23, , , , ,746,132 34,326, ,885,587 18,72,371 1,7,983 1,684,1 24, ,421,739 44,16,99 92,&7 63,318 9,7 2A ,a67,472 1 R ,61 2,569,67 66, ,131,899

109 Columbla Gas of Posylvala, lc, Proposed Ratee Based o Forocaet Adjsted Bllls ad Volumes For the Moths Eded November 3, 216 Exhlblt No. 13 Schedule No.7 Page 3 of Wit6s: M. J. Bell Lle No. Descrlptlo Bllls Voh.mes (1) (21 Dth (Ex 13, Sch2) (Ex 13, Sch 3) Bass Rate (3) /Drh Rweue (4) Avsraqs Rate (5) s/dth 1 Rato Schedule RDS - Re ldetlal Dl3trlbutlo Serv ce lcholccl 2 Customer Charge 1,1,363 3 Commodity Charge: 4 All Gas Cosumed 5 Rlder USP - Ulvsrsal SoMce Pla 6 Rider CC 7 Subtotal 8 STAS Base Rate Revsue 1 Gas Cost 11 Total Rate Schedule RDS '1,1,363 7,55,. 7,55,. 7,55, ,55, ,536,592 42,68,15 5,833, ,57,42. 8,57/ ,6, CuslomerCharge 14 Commodlty Charge: 15 All Gas Cosumed 16 Redistributio of CAP Shortfall resultg from propged rat s 17 Subtotal 18 STAS '19 Base Rate Reveue 2 Gas Cost 2'l Total Rate Scheduls RCC 26,139 26, J.@ 5,75,3 14,416,176 ( /.1\ 16,V1,U7 16,s1,U ,864, zo Customer Charge Commodity Charge: Al Gas Cosumed Rider USP - Uiversal Servic Pla Rider CC Subtotal STAS Base Rate Reveue Gas Cost TOA RAE SChEdUE PRDGDS..... 'r a s. 34 CustomerCharge 35 s 6,214 Therms Aually 36 Commodlty Charge: 37 s 6,44 Therms Aually 38 Ridsr CC 39 Subtotal 4 STAS 41 Base Rate Reveue 42 Gas Cost 43 Tolal Rate Schedule SCD 9,45 9.(X5 1,355, ,355, ' ,913,456 5,856, ,77,91 7,, ,768, m g Rste Schedulo SCD - Small Commerclal Dlstrlbutlo (Cholcel > 6.44 to < O4.rO Therms Customer Charge > 6,44 to < 64,4 Therms Aually 1,157 Commodity Charge: > 6,44 to s 4,4 Therms Aually Subtotal Rider CC Sublotal STAS Base Rale Reveue Gas CGt Total Rate Schedule SCD 1,9,114. 1,9, s ,621 3,638, ,6^,991 s 4,) ^, ,157 1,9,114. 4,W,

110 Columbla Gas of Posylvala, lc. Proposed Rates Besed o ForEcast Adjusted Bllls ad Volumes For tho Moth Eded November Exhibit No. 13 Schedule No.7 Page 4 oi Witess: M. J. Bell Lle No. Descrlotlo Bllls Volum s (1) (z',) Dth (Ex13,Sch2) (Ex13,sch3) Base Rato (3) o/dth ReYeue (4) i Avoraoo Rate (5) SrDth 2 CustomerCharge: 3 s 6,214 Therms Aually 4 Commodity Charge: 5 Priority 1 -Aggregalio 6 3 6,/14 Therms Aually 7 All Other - Aggregatio 8 < 6,44 Therms Aually Rider CC 1 Subtotal 11 STAS Subtotal 13 Flex 14 Priority 1 Gas C6t 15 Total RateSchedulesGDS 8,135 JO 8, , ' , ,. (workpaper) ffi,51',t.7 172,8@ 91,22 559, ,46 823,46 3, , CustomerCharge: 18 > 6,,14 to s 64,4 Therms Aually 19 Commodity Charge: 2 Priorityl-Aggregatio 21 > 6,214 to < 64,4 Therms Aually 2 AllOthor-Aggregatio 23 > 6,44 to s 64,4 Therms Aually 24 Rider CC 25 Subtotal 26 STAS 27 Subtotal 28 Flex Priority 1 Gas Cost 3 Total Rate Schedule SGDS 19, ,5, , , ,283, @ 8,92,94 3,229, ,333,49,333,49 21,2. (wo*paptr) 34, ,251, ,56,235 4.' v ?o 4 41 Customer Charge: > 64,4 to < 1 1, Therms Aually > 11, lo <= 54, Therms Aually Commodity Charge: > 4,4 to s 1'1, Therms Aually > 11, to <= 54, Therms Aually Subtotal STAS Flexed Deliveries Total Rate Schedule sds 2,59 2,817,t ,4s, ,57, W. (workpapor) 6,28,U7.1 s98,1 2,139,596 3,356, ,24,278 2ffi ,28, M g Customer Charge: > 54, to <= 1,74, Therms Aually > 1,74, to <= 3,4, Therms Aually > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually Total Commodity Charge: > 54, to <= 1,74, Thes Aually > 1,74, to <= 3,4, Therms Aually > 3,4, lo <= 7,5, Therms Aually > 7,5, Therms Aually Total Dellvsries Subtotal STAS Floxod Dellvedes Total Rate Schedulo LDS z9 1,118 3,14,774. 4,71,2. 1,613, ,3U,974. 2,9.28 3, ,28fl.U 9, ? ,6,718 1,95,656 31, N2 2,57,U 4,388,289 5,827,137 1,794., W,591,95 1 5,1 1, (workpeper) E8. 4.U ,25,76.95

111 Columbla Gas of Pesylvala, c. Propos d Rat Based o Forgcest Adjustsd Bllls ad Volumes For the Moth8 Eded November 3, 216 Exhibit No. 13 Schedule No.7 Page 5 ol Wltess: M. J. Bell Lle N9, Descrlotlo Bllls Volumes (1) l2l Dth (Ex 13, Sch2) (Ex 13, Sch 3) Baae Rate (3) 3/Dth Revsue (4) 3 Averaos Rate (5) /Xh 2 CustomerCharge: 3 > 274, to <= 54, Therms Aually 4 >54,to<=1,74,@ThermsAually 5 > 1,74,@ to <= 3,4, Therms Aually 6 > 3,4,@ to <= 7,5, Therms Aually 7 > 7,5, Therms Aually Commodity Charge: 9 All Gas Cosumed 1 Subtotal 11 STAS Flexsd 13 Total RateSchedule MLDS -Class 't ,149. 2,5. 4,96. 7,322., (workpaper) 2,9,. 13,788 24,6 9,557 47, , Customer Charge: 16 > 2,146, to < 3,4, Therms Aually 17 > 3,21, to <= 7,5, Therms Aually 18 > 7,5, Therms Aually 19 Commodity Charge: ZU > 2,1116, to s 3,4, Therms Aually 21 > 3,4, to <= 7,5, Therms Aually > 7,5, Therms Aually z5 Total Delivories 24 Subtotal zo STAS 26 flex 27 Total Rate Schedule MLDS - Oass 72 2,5.@ 4,96. 7, , , (workpaper) 2,4,5. 24,6 1,75 a 1,75. 35, U

112 Columbla Gas of Pesylvala, c. Proposed Rat6 Based o Forecast Adjusted Bllls ad Volumo! For the Moths Edsd Novomb r 3, 216 Exhibir No. 13 Scheduls No.7 Page 6 ot Wibess: M. J. Bell Lle No. D6crlptlo Bllls (1) Volumos (21 Dth Ba3e Rato Reveue (3) (4) /Drh 3 2 Base Rate Reveue 3 STAS 4 Rider USP 5 Rider CC 6 Gascost 7 Total Residetial Distributio Servico 8 Base Rate Reveue 9 STAS 1 Rider CC 11 Gas Cost TotalSmall Disbibutjo Sorvico (SCD & SGDS) 13 Base Rate Reveue 14 STAS '15 Total Small Distributio Seruice (SDS) 16 Base Rate Reveus 17 STAS 18 Total Large Disributio SsMcs 19 Base Rato Reveue 2 STAS 21 Total Mai Lie Dislributio Service 22 fol 'l Disbibutio Seruice 1,261,52 1,1,181.5 't28,31 5,772,743.'l 5,446 6,2W,U7.1 't,1'18 2,19, ,179,5 1,396,25 47,523, ,758,589 5,833,1 3 7, g9,476,747 25,183, q ,6/',177 16,28,652 a 't6,28,652 19,25,785 1e,25,785 1,356,413 1,356, ,959,4 24 Other Op ratlg Reveue Forfeited Discouts Miscellaeous Seruice Reveues Retfrom Gas Property PriorYr. Rate Reftrd - Net OffSystom Sales Othsr Gas Reveues - Other Provisio For Rate Refuds 1,1 88, ,M 15, ,U7 32 Total OtherOp ratlg RevEue _af5el 1,741,617

113 Columbla Gas of Pesyhrala, lc. Proposed Rrt s Besed o Forecast AdJusted Bllls ad Volumes For the Moths Eded Dmmber 31, 217 Exhlblt No. 13 Schedule No. 7 PagoT sf Wftess: M. J. Bell Lle No. Descrlotlo Bllls Volume (1) (21 Drh (Ex13, Sch2) (Ex 13, SchA) Base Rats (3) o/drh Rweug (4) Averaas Rate (5) /Dth 2 Customercharge 3 Commodity Charge: 4 All Gas Cosumed 5 Rlder USP - Ulversal Servlco Pla 6 Rider CC 7 Gas Procuremsl Charge 8 Subtotal 9 STAS 1 BaseFlateRevoue '11 Gas Gct MerchatFuctioCharge 13 TotalRateScheduleRSS 3,463,638 3,463,638 24,7,U5.3 24,m7, ,m7, ,297, ,297, ,7, ,m7, ,575, ,355, ,772, ,m ffi.72 25,417,U 25A17,W ,38, ,736, CustomerChargs 16 Commodity Charge: 17 All Gas Cosumed 18 Rldar USP - Utuorsal Servlce Pla 19 Rider CC 2 Gas Prmremet Chargo 21 Subtotal 2, STAS 23 BaseRateReveue 24 Gas Cost 25 Merchat Fuclio Charge 26 Tolal Rate Scheduls RDGSS C.lNU.76.1.@ m? 31 cz?? u AE?A 37 38?o Customor Chargg: < 6,44 Therms Aually Commodity Charge: s 6,44 Thsrms Aually Ridor CC Gas Procuremel Charge Subtotal STAS Base Rate Reveue Gas Cct Merchat Fucto Charge Total Rale Schedule SGSS 274,W 274,8 4,337JU.6 4,337, ,337, ,337, ,337, ,337, , ,731,M.1 4, 't ,878,ffi 24,878,ffi ,442,548 o.o ,365, CustomerCharge: 42 > 6,44 to < 4,4 Therms Aually 43 Commodtty Chargs: 44 >,214 to s 64,4 Therms Aually 45 RiderCC 46 GasProcuremetcharge 47 Subtotal 8 STAS 49 Bas RateRevoua 5 Gas C6t 51 MerchatFuctioCharge 52 TotalRateScheduleSGSS 42,773 42,T ,765,7.5 4,765,7.5 4,765,7.5 4,765,7.5 4,75, J.@.1 N NAG ,457,737 17,18,42 4,765 3"31j72 19,974,136 19,974,136 '14,768, ,791,6

114 Columbla Gas of Pesylvela,c, Proposed Rator BasEd o Forecast Adjusted Bllls ed Volumeg For the Moths Eded December 31, 217 Exhibit No. 13 Schedule No.7 Page ol Wiut ss: M. J. Bell Llg No, Descrlptlo Bllls Volumes (1) (21 Dth (Ex 13, Sch 2) (Ex 13, Sch 3) Bas Rato (3) g'xh Revsus (4) 3 Averaos RatE (5) /Dth 2 CustomerCharge 3 >54, to < 1,74, Therms Aually 4 Commodtty Charge: 5 >54, to < 1,74, Thems Aually 6 Subtotal 7 STAS Base Rate Reveue 9 Gas Cost - Commodity 1 GasCost-Demad 1 1 Total Rate Schedule NSS ,. 1, ,. (wo*papor) ,. 13, ,879 19, ,6 4 El m2, Rate Schedule LGSS - Larqe Geeral Sales Serv ce 13 CustomerCharge: 14 < 1 1, Therms Aually 15 > 11, to s9, Therms Aually 16 > 54, to sl,74, Thsrms Aually 17 > 1,74, to < 3,4, Therms Aually 18 > 3,4, to <7,5, Therms Aually 19 > 7,5,. Therms Aually 2 Commodity Charge: 21 sll,othermsaually 22 > 11, to <9, Therms Aually 23 > 54, to s1,74, Therms Aually 24 > 1,74, to < 3,4, Thorms Aually 25 > 3,4, to <7,5, Therms Aually 26 > 7,5,. Thems Aually 27 Subtotal 28 Gas Prccuremet Charge 29 < 54, Therms Aually 3 > 54, Thems Aually 31 Subtotal 32 STAS-< 54,ThermsAually 33 STAS - > 54, Therms Aually 34 Base Rate Reveue 35 Gas Cct - s 54, Therms Aually 36 Gas Cost - > 54, Therms Aually 37 Tolal Rate Schedule ,M6 425,W ,74.O 73, ,6.6 8a4, ,145.4 w, , , , ,288.U 9, 'tu,9u 282,U5 5, ,696 99,314,199 2,563,19 61, ,629,69 a 2,629,69 2,742,91'l ,599, i 9 39 Base Rate Reveue 4 STAS 41 RiderUSP 42 Merchat Fuctio Charge 43 Gas Procuremet Charge 44 Rider CC 45 Gas C6t 46 Total R sidotial Sal s 47 Baso Rate Reveue 4A STAS 49 Merchal Fuctio Charge 5 Gas Procuremet Charge 51 Rlder CC 52 Gascost 53 Total Smal Gseral Sales g Base Rale Reveue 55 STAS 56 Gas Cct 57 Total Negotiated Sales 't d2. Base Rate Reveus STAS Gas Procuremet Chargs G s Co6t Total Large Geeral Sal s 3,463,638 24,m7, ,653 9j2,215 65, ,931,466 18,2,538 1,1,792 1,W,72 24, ,736,631 44,2't1,93 92,U3 632,64 9, ,157,44 1 R ,15 2,563,19 w,cw Total Tariff Seles 3,782,U9 y,4z U.921

115 Columbla Ga! of Pesylvala, c. Proposed Rat6 Based o Forec.st Adjusted Bllb rd Volumes For ths Motb Eded Dacember 31,217 Exhlbtt No. 13 Schedula No.7 Page 9 of Witess: M. J. Bell Ll No. Deacrlotlo Bllls VolumEs (1) (21 Dth (Ex 13, Sch2) (Ex 13, Sch3) Baae Rate (3) E'Dth Reveue (4) Averaos Rate (5) ldth 2 CustomerChargo 3 Commodity Charge: 4 All Gas Cosumed 5 RiderUSP- Utuorsal Servics Pla 6 Rider CC 7 Subtotal 8 STAS 9 Base Rate Reveug 1 Gas Cosl 11 TolalRateScheduleRDS 1,9,81 1,9,81 7,554,@. 7,554,. 7,554, ,554, c.osu o s8 19,687,17 42,72,762 5,8,6,2 7,& 68,233,76 a 68,233,76 s ,791, CustomerCharga 14 Commodity Chargs: 15 All Gas Cosumed 16 Redisblbutio of CAP Shortfall resultig fiom propged retes 17 Subtotal 18 STAS 19 BaseRataReveue 2 Gas C6t 21 Total Rate Schedule RCC 262, 262, *1.7F8,7 2,551, ,1 14, 14,425,2W (2,949.s/.11 16,589,649 a 1,589, t.OA 25,917, CustomerCharge 24 Commodity Charge: 25 All Gas Cosumed 26 Rlder USP - Uiversal SeMce Pla 27 RiderCC 28 Subtotal 29 STAS 3 Base Rate Reveue 31 Gas CGt 32 Total Rate Schodule PRDGDS v JV Customer Charge s 6,44 Therms Aually Commodtty Chargo: < 6,44 Thorms Aually Rider CC Subtotal STAS Base Rate Reveue Gas Cct Total Rate Schedule scd,425 w,425 't,376,5a7.2 1,376, ,376, ,921,531 5,945,U2 13 7,868,25 a 7,868, ,881, F v 55 Customer Charge > 6,44 to < 41,4 Therms Aually Commodity Charge: > 6,44 to s 64,4 Tharms Aually Subtoial Rider CC Subtotal STAS Baso Rato Revsue Gas C@t Tolal Rate Sthedule scd 1, ,23, ,23, ,621 3,69,1 1,23 4,274,U5 4,274,U ,157 1,z3, ,27,6 4.96

116 Columbla Gas of Pssylvala, c, Proposed Rrtec Based o Forecast Adlusted Bllb ad Volum6 For the Moths Eded December Exhtbit No. 13 Scheduls No.7 Page 1 o1' Wites: M. J. Bell Lle No. Descrlptlo Bllls Volum! (1) (21 Dth (Ex13,Sch2) (Ex13,Sch3) Baso Rate (3) rdth Reveue (4',, Averaqe Rato (5) /Dth 2 Customer Charge: 3 s 6,114 Therms Aually 4 Commodity Chargo: 5 Priority 1 -Aggregatio 6 < 6,1 4 Therms Aually 7 All Other - Aggregatio s 6,44 Therms Aually 9 Ridor CC 1 Subtotal 11 STAS Subtotal 13 Fler 14 Priority'1 Gas Cost 8, , , ,. (workpapeo U51 92, , , ,19s 3, Total RatoSchoduleSGDS 8,'171 1*, to 17 CustomerCharge: 18 > 6,44 to s O4,4 Therms Aually 19 Commodity Charge: 2 Priorityl-Aggregatto 21 > 6,214 to s 64,4 Therms Aually 22 AllOther-Aggregatio > 6,44 to s 4,4 Therms Aually Z3 24 Rider CC 25 Subtotal 26 STAS 27 Subtotal 28 Flex 29 Priort9l Gas Ccl 19, , s.8.8 3,271,8/, ,5, ,313,261 9,36,2/6 3,272,478,721 a,474,721 21,2. (workpaper) 34, Total Rste Schodulo sgds 19,658 3,293, ,21, CustomerCharge: 33 > 64,4 to s 1 1, Therms Aually >11,to<=54,@ThermsAually U 35 Commodity Charge: 36 > 4,4 to < 1'1, Therms Aually 37 > 11, to <= 54, Therms Aually 38 Subtotal 39 STAS 4 Flexed Delivories 41 TotalRateScheduleSDS 42 2,fig 2,817 5,M6 1,472, %, ,139, (workpaper) 6,341,13.6 3,398,649 1.o ,156,593 zffi ,413,4 43 Customer Charge: 44 > il, to <= 1,74, Therms Aually 45 > 1,74, to <= 3,4, Therms Aually 46 > 3,4, to <= 7,5, Therms Aually 47 > 7,5, Therms Aually 48 Total 49 Commodlty Charge: > 54, to <= 1,74, Therms Aually E > 1,74, to <= 3,4, Therms Aually 52 > 3,4, to <= 7,5, Therms Aually 4a g > 7,5, Therms Aually Total Deliveri6 Subtotal STAS Flexed Daltuerle6 Total Rate Schedule LDS cuo ZS 1,1'18 3,14i!, ,84,.,628, , ,26.88, , ,,718 1,95,656 31, ,57,U 4,391,869 5,954,558 1,81,824 5m.44 1,375,336.3,686,691 't5,2fi, (workpaper) ,U3,744.9?,.

117 Golurbla Gas of Peaylvala, c. Proposed Rat. Based o Forecagt AdJustsd Bllls ad Volumes For the Mothr Ed d Decembsr 31, 217 Exhiblt No. 13 Schedule No.7 Page 11 ol ' Wtess: M. J. Bell Lle No. Dsscrlpllo Bllls Volumes (1) l2l Dth (Ex13,Sch2) (Ex13,Sch3) BaEe Rats (3) 3/Dth Rweue (4) t Averaae Rats (5) 'Xh 2 CustomerChargs: 3 > 274, to <= 54, Therms Aually 4 > 54, to <= 1,74, Therms Aually 5 >1,74,to<=3,4,ThormsAually 6 > 3,4, to <= 7,5, Therms Aually 7 > 7,5, Thsrms Aually Commodity Charge: 9 All Gas Cosumed '1 Sublotal 11 STAS Flexed 13 Totgl RateSthedule MLDS- Class AA ,149. 2,5. 4,96. 7,322., (workpaper) 2,9,. 13,788 24,@ 9,557 47, , CuslomerCharge: 16 > 2,146, to < 3,4, Therms Aually 17 > 3,4, to <= 7,5, Therms Aually '18 > 7,5, Therms Aually '19 Commodity Charge: 2 > 2,146, to < 3,4, Therms Aually 21 > 3,4, to <= 7,5, Therms Aually 2. > 7,5, Therms Aually 23 Total Deliveries 24 Subtotal 25 STAS 26 Flex 27 Total Rate Schedule MLDS - Class ll w 2,5. 4,96. 7, , , (workpaper) 2,42,. 24,6 1,75 s 1,75. 3s,3s ,34

118 Columble Gas of Peaylvala, c. Proposed Rates Based o Forecast Adrustod Bllle ad Volumea For the Moths Eded Decsmber 31, 217 Exhibir No. 13 Schedule No.7 Page' ot Witess: M. J. Bell Lle No. D scrlotlo Bllls (1) Volumeg (21 tth Base Rate Reveue (3) (4) /Dth 2 Base Rate Reveue 3 STAS 4 RiderUSP 5 Rider CC 6 Gas CGt 7 TotalResidetial DistributioSeruice 8 Baso Ratg Roveue 9 STAS 1 Rlder CC 11 Gas C6t TotalSmall Distributio Seruice (SCD & SGDS) 13 Base Rate Reveuo 14 STAS 15 TotalSmall Distributio Service (SDS) 16 Base Rate Reveue 17 STAS 18 Total lerge D'rsEibutjo Service 19 Base Rate Reveue 2 STAS 21 Totral Mal Lie Distibutio Service 22 Total Distributio Seruice 1,271,23 1,15, ,411 5,851, ,M6,341,13.6 1,118 2,981, ,181,. 1,46,286 48,4ffi, ,979,581 5,83,22 7,59 ' ,79,67 25,4&,291 5, ,978,7 't,413,4 16,413,4 19,U3,744 a 19,3/.3,744 1,356,449 a 1,356, ,8, Other Operatlg Reveuo 25 zo Forfeited Discouts Miscellaeous Service Reveues Rot ftom Gas Property Prior Yr. Rate Refud - Net Off System Sales Other Gas Reveuss - Other Provisio For Rate Refuds 1,327, ,8& 158, ,U7 32 Totel Other Operdlg Reveue 1,8a1,182

119 Columbla Gas of Pesylvalt, c. Allocatlo of Proposed Aual Revcues by Rats Schedulo Ba36d o Revoue Requlromol For the Moths Eded Dcccmbcr 31, 217 Exhlblt No. 13 Schedule No.8 Page 1 of 1 Wiless: M. J. Bell Lla Ne. 1 Total Revcuss Dcscrlotlo Adlu8ted Bllls (1) (Exh.13, Sch.2) AdJusted Volumgs (21 DTH (Exh.13, Sch.3) Curaot Ratoa (3) (Exh.13, Sch.1) Proposod Rcvcuc lcreaag (4) s Totrl Propoeed RcYcuc (5=3+4) (Erh.13, Sch.7) Propossd crsarc by -Bc!e-9ss!c!e (61.a Propo3ed crcaec by Ratc Cla!3 (7) olo o lo 17 Residetial Sales - RS. RDGSS Smsll Geeral S ryice (s 6,44 Therms Aually) - SGSS Small Geeral S Mce (> 6,44 to < 64,4 Th rms Aually) - SGSS Large Geeral Sales SeMce (< 9, Thorms Aually) - LGSS Large Geeral Sales S rvico ( > 54, Thems Aually) - LGSS Negouated Sales SeMce - NSS Resldetlal Disfibutio Service (Cholc ) - RDS, RDGDS, RCC Small Commerdal Dlstributio S rvlce (Choice < 6,44 Thorms Aualy) - SCD Small Commorclal Dlstslbuto Servlce (Cholce > 6,44 to s 6,44 Therms Aualy) - SCt Small Gosral Dlstslbuuo Servlce (< 6,44 Therms Aually) - SGDS Small Geeral Dlstslbutlo SeMce (> 6,44 to s 64,4 Thorms Aually) - SGDS Small Dlstrlbuto Servic - SDS Large Dlstribu[o S rvlce - LDS Mal Ue Dlstrlbutlo SeMcs Class l- MLDS Mal Lle Dlstttbutlo S rvlc Class ll - MLDS Other G s Dopsrtmet Reveue 3,463, ,88 42, 't,27't,23 9,425 1,157 8,171 19,s8 5,446 1, ,297, ,337, ,765,7.5 88/ , ,. 1,1 5,793.7 '1,376,5a7.2 1,23, f,6.7 3,293,46.8 6,341,13.6 2,981, ,779, o 268,729,U2 35,221,18 32,571,951 4,975, , ,15 89,634,997 7,883,1 18 v,u't,8 731,855,165,172 14,87,46 17,189, ,19 97,34 1,747,13 s33,7,89 3,144,43 2,219, ,545 s2'1,528 ( 1,74, ,25 485,9 7,84 1,45,6 1,65,958 2,153,87 o 134,169 31,736,631 38,365,448 34,791,6 5,2't4, ,31 292,15 99,79,67 8,881,143 5,27,69 858,939 13,21,298 16,413,4 19,U3, ,19 s97,34 1,881, o/o 8.93o/o 6.81/ 4.81/ 5.93o/o.% 11.24/ z.oo-/o 1.7o/o 17.36/o 8.59% 1.85%.53o/o.%.o/o 7.68/o '.o2/o 9.74o/o 7.61/o 9.33o/o '.39o/o.%.2o/o 9.74% 7.6'1/o 9.74o/o 7.61/o 9.33%.39o/o.o/o.% 7.68/o 18 Total Reveues 11.23/ 11.23h zo a1 aa v Base Ratea Rcveue Oly Resldetial Sales - RS. RDGSS Small Geeral SeMc6 (3 6,44 Thorms Aually) - SGSS Small Gosral SeMce (> 6,44 to s 44,4 Therms Aually) - SGSS Large Goeral Sales S Mce (< 54, Thems Aually) - LGSS Large Gesral Sales Servlce ( > 54, Thsrms Aually) - LGSS Negotated Sales Service - NSS R6ldotjal Dlstibutio SeMce (Choice) - RDS, RDGDS, RCC Small Commercial Distributio SeMce (Choics s 6,1 4 Therms Aualy) - SCD Small Commerclal Distributio SeMce (Choico > 6,44 to < 6,44 Therms Aualy) - SCt Small Geeral Distribulio Service (< 6,44 Therms Aually) - SGDS Small Geeral Distibutlo SeMco (> 6,44 to < 64,4 Thems Aually) - SGDS Small Distrlbulio SoMc - SDS l-arge Dislributo S Mce - LDS Mal Ue Dlstfibutio Servlce Class l- MLDS Mal Llo Dlstrlbutio SeMco Class ll - MLDS 3,463, ,88 42,773 1,22 24 '1,27'1,23 9,425 1,1 57 8,171 19,658 c,re 1,118?A 72 24,297, ,337, ,765, , , ,. '1,15, ,376,*7.2 1,23,436.7 '158,6.7 3,293,46.8 6,341,13.6 2,981, ,779,. 2,42,. '174,174,36 21,428,464 17,418,55 2,17,9U 13,982 19,879 69,64,48 6,868,848 3,787,71 78, ,464,988 14,87,46 17,189, ,19 s97,34 3,757,16 3,144,/13 2,219,ilg 239,95 21,528 o 9,375, ,25 485,9 7,U 1,4s,6 1,65,958 2,153,87 o 24,931,466 24,572,894 19,638, ,4'r,59 152,51 19,879 78,979,581 7,866,873 v,273, ,682,51,1'14 16,413,4 19,v3,7M 386,19 97, / 16.46o/ '14.67/o '14.72o/o.74o/o '11.48o/o 11.3o/o '1.87o/o '16-44/o '.56/o.o/o.% '13.47o/o /o 14.53o/o 14.72o/o.83Vo o 17.93o/o '14.72o/o 9./ 11.48Vo 1-85o/o 1..87o/o.53vo.56Vo.%.%.o/o.% Total Base Rates Reveues 15.29/ 15.29yo

120 Columbla Gas of Pssylvrh, lc. Allocetlo of Propossd Aual Revoues by Rats Schodule Basod o Rcvous Rcqulromst For ths Moth EdEd Deccmber 31, 217 Exhiblt No. 13 Schedule No.8 Page 2 of l Witess: M. J. Bell Llc Xe, Dcscrlotlo Adjusted Bllle Adjusted volumss (1) (21 DTH (Exh.13, Sch.2) (Exh.13, Sch.3) Curret &le! (3) (Erh.13, Sch.1) Proposed ReYgus creaso (4) Total Proposed Rgvoug (5=3+4) (Erh.13, Sch.7) Proposed Proposcd crdsc by RatcSchcdulc RatcClass (6) (7) %% croasc by 1 J ' STAS Resldstial Sals - RS, RDGSS Small Geeral SeMce (< 6,44 Thsrms Aually) - SGSS Small GeeEl Seruico (> 6,44 to s 64,4 Thsrms Aually) - SGSS Larga Geeral Sales S rvics (s 54, Therms Aually) - LGSS Large Geeral Sales S rvice ( > 54, Thems Aually) - LGSS Negotlated Sal6 Service - NSS Resldetial Dlstribudo SsMce (Choice) - RDS, RDGDS, RCC Small Commerdal Distibutio Service (Cholce < 6,44 Therms Aualy) - SCD Small Commerdal Distdbutio Ssrvice (Choice > 6,44 to < 6,44 Therms Aualy) - SCD Small Geeral Distdbutio S Mce (< 6,44 Therms Aually) - SGDS Small Geeral Distdbutio S Mce (> 6,44 to < 9,4 Therms Aually) - SGDS small Distibuuo Service - SDS Large Dlsuibuuo SeMc - LDS Mal Lie Dlstributo Seruice Class l- MLDS iral Ue Distributio Seruice Class ll - MLES Tolal STAS s o o o o s o o o N.%.%.%.%.%.o/o.%.7o.o/o.7o.7o.o/o.%.%.%.o/o.%.%.%.%.%o.7o.%./o.%./o.%.o/o.%./o.o/o.7o al 32 v Rlder CC Resldetlal Sales - RS, RDGSS small cseral Service (s 6,44 Therms Aually) - SGSS small cseral S Mcs (> 6,44 to < 44,4 Therms Aually) - SGSS Large Gasral Sales Service (< 54, Therms Aually) - LGSS Large Goeral Salos Servlcs ( > 9, Therms Aually) - LGSS Negolated Salos Service - NSS Residetial Dlstsibutio SeMce (Choice) - RDS, RDGDS, RCC Small Commorclal Dislributio S ruice (Chol@ < 6,rg Th rms Aualy) - SCD Small Commsrcial Distributio Seruice (Choice > 6,44 to < 6,44 Therms Aualy) - SCD Small Geeral Distributio S rvice (< 6,44 Therms Aually) - SGDS Small Gseral Distributio S rvice (> 6,44 to < 64,4 Therms Aually) - SGDS Small Distributo Servic - SDS Large Distributio S rvice - LDS Mai Ue Distibutio Service Class l- MLDS Msi Lie Dlsfibutio Seruice Cl ss ll - MLDS Total Rider CC 24,N8 4,337 M,765 7,s54 1,3r/ 1, ,272 o o o o o o o o s24,298 4,337 4,765 o So 7,s54 1,377 1, ,272.%.7./o./o.%.7o.o/o.%.%.7o.o/o.%o.o/o.%.%.o/o.o/o.o/o.o/o.o/o.o/o.o/o.o/o./o.o/o.%.o/o./o.%.o/o./o.o/o

121 Columbla Gas ot Posylvala, c. Allocctlo of Propo8od Aual Rcvcuos by Ratc Schsdulc Basd o Revcuo R qulrsmet For thc Moth Edsd Dsccmber Elblt No. 13 Schedule No.8 Pags 3 ot 1 Wihess: M. J. B ll Lla Ne^ D.8crloUo AdJu.ted E[!c (1) (Exh. 13, Sch.2) AdJustcd Volumca l2l DTH (Erh.13, Sch.3) Currct RetcE (31 t (Exh. 13, Sch. 1) Proposed RavEuc lcrcaao (4) Total Proposcd Reveue (5=3+4) 3 (Erh. 13, Sch.7) Proposcd crcajc by Rats Sch.dul. (6) t/o Propos d creasc by Ratc Cl.3s (71 % o 7 8 q 't '11 ' 't3 14 {E to 17 Gar Procurcmct Chargs Resldetal Sal6 - RS. RDGSS Small Geeral Servic (s 6,44 Thsrms Aually) - SGSS Small G eral S rvice (> 6,44 to < 64,4(F Thsrms Aually) - SGSS Large Geeral Sales SeMco (< 54, Therms Aually) - LGSS Large Geeral Sales SeMco ( > 54, Therms Aually) - LGSS Negotlated Sales S Mce - NS.S Resldetlal Dlstrlbuuo S Mc (Cholc ) - RDS, RDGDS, RCC Small Commerdd Dlstributlo S Mce (Cholce < 6,214 Thems Aualy) - SCD Small Commordal Dlgtributio Servlce (Cholce > 6,rK to s 6,44 Thorms Aualy) - SCD Small Geeral DlstrlbuUo SeMce (< 6,114 Therms Aually) - SGDS Small Geeral Dlstributo Servlce (> 6,44 to < 64,4 Therms Aually) - SGDS Small Dlstrlbuo SeMce - SDS Large Dlslrlbuto Servlce - LDS Mal Ue Dist'lbuto S rvic Class l- MLDS vlal Lls Dlstribuuo S Mce Class ll - MLDS Total Gas Procuremel Charge 1,688,72 31, ,1 72 s61,s6 5,84 o o o o o o DU 'l,688,72 31, ,'t72 61,56 5,84 o So o 2,387,896 2,387,896 w s.%.%.%.7o.yo.%.%.7o.7o.o/o.o/o.7o.%.%.o/o.o/o.7o.7o.7o.7o.7o.%.%.%.o/o.o/o.o/o.o/o.o/o.%.7o.% zo 'l 32 at g Ulvoraal Sorvlcs Pla Rldcr Resldetial Sals - RS. RDGSS Small Geeral S Mce (< 6,214 Therms Aually) - SGSS Small Geeral Seruice (> 6,44 to s 4,4 Therms Aually) - SGSS Lerge Geeral Sales Service (< 54, Therms Aually) - LGSS Large Geeral Sales Service ( > 54, Therms Aually) - LGSS Negotiated Sales Servico - NSS Resldetial Dlstributio S rvic (Choic ) - RDS, RDGDS, RCC Small Commercial Distributio Seruice (Choice 3 6,44 Thems Aualy) - SCD Small Commercial Distribullo SsMce (Cholc > 6,44 to s 6,44 Therms Aualy) - SCD Small Geeral Dlstibutio Seruice (< 6,44 Therms Aually) - SGDS Small Geeral Distibulio Service (> 6,44 to 3 64,21 Thsrms Aually) - SGDS Small Dlstributio Service - SDS Large Dlsiributio SoMc - LDS Mal Lie Dlstributio Seruice Class l- MLDS Mal Lls Distrlbutio Service Class ll - MLDS Total Ulvorsal SeMc Charge 't6,522,5s5 o s 5,1 36,72 o o 2,249,983 QA 699,5 o 18,22,538 s 5,836,22 o 13.62/o.o/o.o/o.%.o/o.o/o 13.62/.%.%.%.%.%.%.7o.% 13.62/ 13.62%.%.o/o.%.%.% 'l.3.62/o.7o.7o.%.7o.7o.7o.%.7o 13.62/

122 Columbla Gar of Posylvele, c. Allocatlo of Proposed Aual Rsvsue8 by Rato Schedule Bascd o Reyeus Rcqulrsmgt For the Moths Edod Docsmbsr 31, 217 Exhrbrt No. 13 Schedule No.8 Page 4 of 1 Witess: M. J. B ll Llc Ne. Descrlotlo Adjusled Bllls Adjustsd Volumea (1) (21 DTH (Exh.13, sch.2) (Exh. r3, Sch.3) Curst Reto3 (3) (Erh. 13, Sch. l) Proposcd ReYeuc lcrcasg (4) Total Propoacd Reveuc (5E3+4) (Erh.13, Sch.7) Proposed lcrcasc by Ratc Schrdulo (6) oh Proposgd crealg by Retc Claas (7) o 7 o Mcrchat Fuctlo Chergo Residetial S les - RS, RDGSS Small Geeral Seryice (< 6,44 Thorms Aually) - SGSS Small Goeral SeMce (> 6,44 to 3 64,4 Therms Aually) - SGSS Large Geeral Salos Seruice (s 9, Therms Aually) - LGSS Largs Geeral Sales Servico ( > 54, Therms Aually) - LGSS Negouated Sales Seruice - NSS Resldetial Distributio Seruice (Choice) - RDS, RDGDS, RCC Small Commercial Distributio Seruica (choice < 6,44 Thorms Aualy) - SCD Smsll Commercial Dstdbutio S M@ (Choice > 6,44 to < 6,44 Thoms Aualy) - SCD Small Geeral Distributio S rvice (< 6,44 Thsrms Aually) - SGDS Small Geeral Distributio SeMce (> 6,44 to < 64,4 Therms Aually) - SGDS Small Dlstdbutlo Seruico - SDS krgs Dlstrlbuo SeMcs - LDS Mai Le Dlstributio S rvics Class l- MLDS Mal Lie Dlslributio SeMce Class ll - MLDS Tolal Merchat Fuctio Chargo 't,1,792 44,239 48,64 o o o o o o o o o o 1,1,792 w,239 48,64 o.o/o.%./o./o.%.%.7.%.%.o/o.%.%.7o.7o.7o.o/o.7o.7o.7o.o/o.o/o.o/o.o/o.%.7.7o.o/o.%.%.%.o/o.% 'l v Gas Cost Resldstial Sales - RS, RDGSS Small Georal S Mce (< 6,44 Therms Aually) - SGSS Small Geeral Selice (> 6,44 to < 64,4 Therms Aually) - SGSS Largs Geeral Salss S rvice (s 54, Therms Aually) - LGSS Lergs Geeral Sales Service ( > 54. Thsrms Aually) - LGSS Nogotjated Sales SeMce - NSS Resldeual Dlstributio Ssrvice (Choice) - RDS, RDGDS, RCC Small Commercial Distributio S Mce (Choic < 6,44 Thems Aualy) - SCD Small Commercial Distibutio Service (Choice > 6,44 to < 6,44 Therms Aualy)- SCD Small Geeral Distributio SeMce (s 6,44 Therms Aually) - SGDS Small Geeral Distributio SeMcs (> 6,44 to 3 4,4 Therms Aually) - SGDS Small Dislributio Seruice - SDS l- rge Distributio Seruice - LDS Mai Lie Distributio S Mce Class l- MLDS Mai Uo Distbuto Seruice Class ll - MLDS Total Gas Cost 75,38,835 13,442,546 14,768,86 2,742, ,77 272,136 14,886,315 1,,893 7s3,45 23,99 696,91 2 o o o o o o 75,38,835 13,442,V6 14,768,86 2,742, ,77 s272j& 14,886,315 1,, ,45 23,99 696,9 s 4,13/.,259 o '4jU,259.%.7o.%.7.7.%.%.%.%.%.o/o.%.7.7o.7.%.%.o/o.%.%.%.%.%./o.%.%.%.%.%.9o.%.7o

123 Columbla Ga! of Posylvala, c. Allocatlo of Proposed Aual Rwouos by Ratc Schodule Bascd o Revouc Rsqulremot For the Moths Eded Decambor Exhibit No. 13 Schedule No.8 Page 5 of '1 Witess: M. J. B ll Lle Xe. DcEcrlotlo Totel (1) RS'RDG'RGSS RDS' RDGDS'RCC SGSSl/SCplrSGpSr SGSS2/SCpZSGpS2 l2l (3) (3) SDS/LGS (41 LDS'LGS MDS'NSS (5) (6) 1 Detemlrtlo of Rcvouc Dl3Hbutlo 2 Rele Base (Exhlblt 1 'l 'l, Schedule 1, Page 2, Uo ') 1,494,91,76 1,7,399,333 13,99,65 133,748,886 65,1 1, ,67, ,4't2 4 Ultized Cuet Rates (Exhlblt 1 1 1, Schedule 1, Page 2, Ue 14) Proposcd Uttlzod Rotum Chage Ultlzed Retum '1.483 '1.374 (.4429) 1.4't U (219e) (.682e) (4.4458) 8 9 ' Rato of Retum Requsted Net Oparatlg Requested Rotum (Ue 2 x Us 7) Not Op raug Curel Rates (Exhibit 1 1 1, Sch. 1, Pags 2, Lle 'l'l) lcome Deficlecy (Lle 8 - Lie 9) Gross Coverstio Faclor Rovoue Requlred crcaso (Erhlblt Sch.3 Pago 3) Percst DlsHbutlo to Rate Classo3 8.15% 1,768,423 E8,978,983 32,789, '2tr,o'l 1.% 7.783/ 83,39,18 57,681,56 25,627,674 'l ,187, olo 8.18% 1,714,987 s8,'175,384 2,539, ,75i1 7.75o/o 1.1Yo 13,524, ,293,6 s2,23, ,7*,ill 8.71% 11.3/ 7,24'1,242 6,143,577 1,97, ,84{r, /" 6.671/ 98.31% 6,28,225 OJO? 4,9't4,638 77, 1,293, ,179, %.% 14 L6s: Proposed Chagel STAS (Page 1 Ue'l through Lie 17) 15 L6s: Propos d Chage Other Gss Departmet Reveue (Pags 1 Ue 17) 16 L6s: Propced Chage Rider CC (Page 2 Ue 18 through Us 34).1 7 Less: Proposed Chage Gas Procuremei Rsveus (Page 2 Lio 5 through Lie 1 7) 18 Proposed crease to Basa Rcvoue '19 Percct Dlstrlbutlo to Ratc Clas6 U 134, ,1U2,4t2 1.o/r U 14,864 4it,t3,7E 78.15h 1,392 t4269, f/o 9,9 s3,75, % U 4,491 U tl,845, h 5,293 E2,174, % q.% 2 21 Currct Basc Rcvcuc Currct Pcrcct Dlstdbutlo of Retc Clessos 341,131,183 1.% i243,776,768 7't.46.h i29,5,91 8.5% 132,874/a 9.58o/. 116,978,1 498% 17,32,919 1,376,328 5.E% O.4% Propoacd Baao Rcvouo Proposcd Pcrcst Dlstlbutlo of Rstc Classca 33962s4,15 1.'/o 286,86r, o/o t33275, /'/o t36,421, o/" t18,823,3 4.75o/o l9,tt95,stt 1,376, %.35%

124 columbla Gas of Pesylvela, c. Allocatlo of Propossd Aual Rovouos by Ratc Schedulo Bascd o RovEuc Roqulrcmot For the Moths Eded Decomber 31,217 Exhibit No. 13 Schedule No.8 Page 6 ot 1 Wltess: M. J. Bell Llc No. Bllls Propossd Proposed Dlh Rate ReYeuo Currct Revguc s Percat of Curret Rcveus olo Curet RagE PropoEcd lc. (Dcc.l t 1 Rcsldetlal Rcts Doslg (Rs, RGs, RDs, RDGDS, RCC) Total Curet Rates Less: STAS Less: Gas Cost Revauo Less: Gas Procuremet chargs Less: RiderCC L6s: Merchat Fuc{o Charge Less: Fuder USP Plus: Prooosed crease to Base Rates Prooosed Base Raveue Less: Customer Charge Reveue (Exhibit'13, Sch. 1) Net Volumetric Gas Reveuo 358,364,539 9,1 95,1 5 1,688,72 31,852 4,7U,84'l ,'1,792 21,659, ,861,846 92,376,748 79,38, ,485, o/o 13,68,16 13 All Gas Cosumed (Exhlblt 13, Sch.1) 34,43, ,483, ,47,'t Yo ,13,76'l 14 Total Base Reveue Charge 1.o/o 4:1,81,921 '15 Rldcr USP - UlveEal ssrylce Pla to Uiversal Service Pla cuot Rate Plus: Redistibutjo of CAP shortfall resuliig from proposed rales Expected Chagg i UiveGal SeMce Pla Rider Rats 31,851, ,659,275 2,949,64'l ,68,916.68

125 Columble Gas of Pesylvala, c. Allo atlo of Proposgd Aual Rsvsues by Rato Schodulg Based o Rcveuo Roqulrcmgl For thc Moths Eded Dscembcr 31, 217 Exhlblt No. 13 Schedule No.8 Page 7 of 1 Witess: M. J. Boll Llc Ne, Bll18 Drh Propogod Rato Proposed ReYsue s Currslil Reveue Pgrcst of Currct REvgu? % Curret Rato Proposed lc. (Dec.l t 1 Small Gccral Servlcc R.te Deslg < 6,44{, ThmB Auelly (SGSS, SCD, SGDS) o 't2 Total Cuel Rates Less: STAS Less: Gas Cost Reveue Less: Gas Procuremet Charge Less: RiderCC Less: Merchat Fuctio Charge Less: Ridar USP Plus: ProDosod creaso to Base Rates Proposed Base Reveue Less: Less Flex Reveue (SGDS') Less: Customer Charge Revaue (Exhlblt 13, Sch. 1 ) < 6,44 Thms 373,44 2s 43,835,991 '14,478,58 31,432 5,872 44, ,275,275 3,45 7,935,6 7,935, / 11 Nst Volumetric Gas Reveue 25,336,3 14 All Gas Cosumed Rate 5,871, zc.ls.uzo R 16 ulform rate uiform rale 5,713, , ,655,895 68,r 3 17 aa lass AdjusEet - SGDS1 to SGSS/SCD (Exhlblt MPB-4) 2, Less Tha 6,214 Therms Aually - SGSS1, SCD 5,713, E9 24,676,853 2,534, o/o ,142,272 {q Less Tha 6,44 Thos Aually - SGDS' 157,6't , o/o ,8 Total Base Raveue Charge 33,27't,625 29,2,265 1.% 4t9,36

126 Columbla Gas of Pesylvala, c. Allocatlo of Proposed Aual RoyEues by RatE Schedule Based o Rcvcuo Roqulrcmct For the Moth Edcd Decomber 31, 217 Exhiblt No. 13 Schedule No.8 Page 8 ot 1 Witess: M. J. Bell Llm Ns. Bllls Dlh Proposgd Retg s Proposcd Rovcug s Currot Rcvgue 3% Porcct of Currgt Rovouc Currct Rate s Proposcd c. (Dcc,l t 1 Small Geeral Scrvlco Rats Deslg > 6,44 to s 64,4 Thm Aually(SGSS2, SCDz, SGDS2) 2 Tolal Curet Rates 3 Less: STAS 4 Less: Gas Cost Revoue 5 Less: Gas Procuremet Charge 6 Less: Ridar CC 7 Loss: Merchat Fuctio Chargs Less: Rider USP Plus: ProDosgd crsss to Baso Rates 1 Prooosed Base Reveue 11 Less: Less Flex Reveuo (SGDS2) 'l 2 Less: Customer Chargs Reveue (Exhibit 1 3, sch. 1 ) > 6,44 to s il,44 Thms 49,278,91 16,218, ,172 9,6 /t8,6m ,421,666 34,66s ,166,769 3,48, % ,1 13 Net Volumotdc Gas Rsveue 32,22,232 '14 A Gas Cosumed Rate 9,6, ,22,43'l 't5 16 ulform rate ulform rate 5,788,fi7.2 3,271, SbZ ,585,89 11,635,U2 17 ltra-class Adjuslmst - SGDS2 to SGSS2ySCD2 (Exhiblt MPH) 285, ,44 - M,4 Therms Aually - SGSS2, SCD2 5,788, ,87,252 18,665, % ,24,632 't9 2 6,44 - &,4 Thems Aually - SGDS2 Total Base Reveue Charge 3,271, ' ,22, '195 29,155,8't o/o 1.o/o ,984 3,7S1,617

127 Lle Ne, Columblr GaB of Pcsylvala, lc. Allocetlo of Proposed Auel Reyeues by Ratg Schedule Bascd o Rcycug Rgqulremct For the tuoths Edod Decsmber Bllls E[h Proposed Blre s Proposed Rgvsuc Currst RevEue s Pcrcct ol Curret Reveue % Currot Ratc 3 Exhibit No. 13 Schsdule No.8 Pags 9 of 1 Wltess: M. J. B ll Propccd lc, ldec,l Smoll Dlstrlbutlo Scrvlce Rate D lg (SDSLGSS) o o 1 '11 Totial Cuet Rates Less: STAS Less: Gas Cost Reveue L6s: Gas Procuremet Charge Plus: Proposed crease to Bass Rat s ProDosed Base Rsvous Less: Flgx Reveus Less: Cuslomer Chargs Revsue (Exhlblt 13, Sch. 1) > 64,4 to < 1'1, Thms Less: Customer Charge Reveue (Exhibit 13, Sch. l ) > 1 1, to < 54, Thms Net Volumetric Gas Rsvsue 3,159 3, ,782,427 2,742,911 61,56 1.U ,823,3 255, ,74 2,422,' ,391, ,1 85 2,1U, OO , ,676 J > 64,4 to < 1 'l, Thems Aually (Exhibit 'l3, Sch. ) > 1 1, to <= 54, Thsrms Aually (Exhlbit 13, Sch. 1 ) Total Base Reveue Charge 1,898,95.3 5,14, t2 4381, ,391,686 3,944,746 o ol? 4a? 13,857, '/o 71.53o/o 1.% &, 't,97,'t45 cl <aa 747 t1,845,32 t6 Largc Dlstrlbutlo Servlce Ratc Dsslg (LDSLGSS) 16 ' Total Cuet Rates Less: STAS Lgss: Gas Cost Revgue Less: Gas Procuremet Charge Plus: Proposed creassto Base Rat6 Proposed Basg Reveuo Less: Flex Reveue Less: CustomerCharge Reveue (Exhibit 13, Sch.1) > il, to 31,74, Thms > 1,74, to < 3,.1, Therms Aually > 3,4, to < 7,5, Therms Aually > 7,5, Therms Aually Net Volumetrlc Gas Reveue 42d tza 4 ' 17,552,71 226,77 5,84 2.'t ,495,588 4,87,13 2,928 1,111, ,95,6s6 6' ,864 9,316,8 'fi1,82,788, , 94,8 259,2 96, 1,8. 2,8. 5,4. 8,. 157,O28 154,856 42,6U 't5, v Usage Charge (Exhlblt 13, Sch. 1 ) > il, to < 'l,74, Thms >,74, to < 3,4, Therms Aually > 3,4, to 3 7,5, Thorms Aually > 7,5, Therms Aually Total Base Reveue Chargs 3,216,4a1.7 4,84,. 1,628,. 8, ,494/ ,953, ,81, ,417,788,225 3,86,1 5,1 13,858 1,555,228 45/..72 1,983,96 35.'l4o/o 46-56/o '14.16/o 4.14o/o 1.o/o '1.2'1 634, , , /. 74,697 1,84,319 2,174669

128 Columbla Gas of Pesylvala, c. Allocatlo of Propoged Aual Reveue by Rats Schsduls Ba3sd o Rcvsua Requlrcmet For the Morthr Edsd Decamber 31, 217 Exhlbit No. 13 Schedulo No.8 Pago 1 of 1 Witess: M. J. Bell Lla Ne. Bllls Dlh Proposcd Rato s Propoacd Rcvcuo 3 Currst Revcus Psrcst of Currot RcYauo % Curret Rate Proposed lc, (Dcc.l s 1 Mal Llc Scdlco Rate D6lg - Class (NSS ad MLDS-) ad MDS Class ll 2 fo,l Cust Fdates 3 Less: STAS 4 Less: Gas Cost Reveue 5 Plus: Proposed crease to Base Rates 6 Proposed Base Rsveue 7 Less: Flex Revsue Less: MOS Customer Charge Rsveue (Exhiblt 1 3, Sch. 1 ) 9 > 274, to < 54. Thms 1 > 54, to < 1,74, Therms Aually 11 > 1,74, to < 3,4, Therms Aually > 3,4, to < 7,5, Therms Aually 13 > 7,5, Thsrms Aually ' /t ,149. 2,5. 4,96. 73A2.OO 1,648, ,136 1,376,328 't,273,'tg 27,576 24,6 27,576 24, ,149. 2,5. 4,96. 7, '17 Less: MDS ll Customer Charge Reveue (Exhlbit 'l 3, sch. 1 ) > 2,146, to < 3,4, Therms Aually > 3,4, to < 7,5, Therms Aually > 7,5, Therms Aually 't2 2,5. 4,96. 7,3U\.OO 24,6 24,6 2,5. 4,96. 7, Net Volumetic Gas Rsvoue 26,39; 19 MDS Usage Charge (Exhibit 13, Sch. 1) 167, ,648 15, o/o MDS ll Usags Charge (Exhibit 13, Sch.1) > 2,146, lo s 3,4, Therms Aually > 3,21, to <= 7,5, Thorms Aually > 7,5, Therms Aually 24, ,75 1, % fi74./o o/o Total Base Reveue Charge s

129 xhibit No. ro4 Schedule No. r Page r of 6 Witesses: K K. Miller N. J. D. Gajovic COLUMBA GAS OF PENNSYLVANA. NC sg.st. BA-ANCE SHEET AND OPERATNG STATEMENT E. GAS UTLTES LT. State whether ay adjustmets have bee made to expeses i order to preset such expeses o a basis comparable to the maer i rvhich reveues are preseted i this proceedig (i.e., accrued, billed, or cash). Respose: See Exhibit No. ro4 Schedule l Page z ad Exhibit No. ro4 Schedule z for Operatios ad Maiteace Expese adjustmets comparable to the ormal level of reveues reported for the tvr'elve moths edig December gr,2ot7, as show i Exhibit No. ro3.

130 Columbla Gas ot Pesylvala, c. Summary Statemet of Oporatlo3 ad Malteace Erpsso at Preset Rates FTY E Future Test Yoar TME Novembor 3, 215, FFRY = Fully Forcaeted Rate Year TME Docember 31,217 Exhlblt No.14 Schedulo No,1 Page 2 of 6 Wltess: K. K. Mlller Wlless: N. J. D, Kralovlc Lle Ng Normallzed HTY Twelve Moths Eded Novembsr (1) s Erh 4. Sch1. Pq 2 Colum 5 Budget & Rate Maklg Adlustrets (21 Exh 14. Sch1. Pq 3 Colums 2 & 5 Normalhed FTY Twelvs Moths Eded Novembsr (3)=(1)+(2) Exh 14. Sch1. Po 3 Colum 7 Budget & Rate Maklg Adluststs (4) Exh 14. Sch1. Pq 4 Colums 2 & 5 Normallzed FFRY Twelvs Moths Eded Dscambor 31.2 t7 (5)={3)+(4) o Exh 14. Sch1, Pq 4 colum u Labor ceuve Comp sauo Peslo OPEB Oher Employee Beofib Ortsido Services Rel ad Leases CorDorate lsurace Juriss ad Damags Employee Exp ses Comparry Memb rships Utlllfes ad Fuel Used Compay Op ratios Advertshg Fleet & Other Clearig Materials & Supplies Other O&M PUC, OCA. OSBA Fees NCSC - Shared SeMcos NCSC - Shared Operados Defeed OPEB Refud Amortiauo NSC OPEB Cosb Amortizatio NFT ExoerFe NF TAmoruzalio 29,O2,2U 1,766,154 1,37, ,291,86 2,173,73 3,421, ,339 1,482,83 433, ,536 57,38 5,881,897 5,635,75 2U,143 2,22,998 32,38,916 21,255,671 (114,6/.) o a4a 42,255 1,469,536 (149,15/} (67,886) ,356,'14 1,819,73 289,7U 6,16 (22,831 (93'854) 95,686 1,67 9,13 487, ,857 oo.uuz 2,736,262 1,371,651 (313) () (3) 3,489,769 1,617, 636,95 5,675, 24,U8, 3,992,83 3,711, 335,499 1,46, 34, 959,222 58,15 5,891, 6,1 23, 743, 2,286, 35,117,'t78 22,627,323 (114,/'O) 9, ,839,944 74, (633,91) 449, 1,685, (85'5v) (16,) 6,528 54, (8,) (23,46) '1,131 (94,) (1 1,) (9'ooo) 174,OOO 2,372,271 1,U6,O32 114,U 32329,714 '1,691, 3,4 6j24,NO 26,333, 3,97,248 3,695, 342,O27 1,514, 332, 935,762 59,235 5,797, 6,13, 653, 2,46,O 37,489,449 23,673,355 () 9, Lobbyis (17i,261 (3,2) (114,919) (3,44\ (178,322\ Operatlo ad Maltsace Expese from Budgst 42, Rate Case Erp rse Ucollecdbls Accouts Ucolleclible Accoub -Ubudled-gas Total Rlder USP terest o Customer Deoosits Other Adl 'afets Total Opsratlo ad Malteaco Erpese 1,3, 4,285,695 1,91,7 21,596,U4 97,862 18,U2 9,363 13,996 1,3, 4,3U,237 1,1,49 21,61,64 97,862 2,91 3,145 48,635 1,3, 4,325,',t47 1,13,635 21,659,275 97,862

131 Columbla Gas of Pesylvala, c. Statemet of Operatlos ad Malteace Expese at Presot Rates FTY = Futuro Test Ysar TME November 3, 216 Exhlblt No. 14 Schedule No. 1 Pags 3 of 6 Wltess: K. K. Mlller Wtess: N. J. D, Kralovlc Lls llq Labor 2 lcettvecomporeatlo 3 Pgslo 4 OPEB 5 Other Employeo Beefits 6 Outsldo Servlces 7 Ret ad Leas s 8 Corporate lrsurace 9 jurlesad Damages 1 EmployeExpeses 11 Comparry M mberships Utilities ad Fuel Used Comparry Op ratios '13 Advertislg 14 Fleet& Other Clearig 15 Materlals & Suppll s 16 Other O&M 17 PUC, OCA. OSBA Feos 18 NCSC-SharedServlces 19 NCSC - Stsred Operatlos 2 Defeed OPEB Refud Amortizatio 21 NCSC OPEB Costs Amortizatlo?2 NFT Exoese 23 NFT Amorttsatlo 24 Lobbyig U Opsratload MalteaceExpe3ofromBudget 26 Rate Case Exp se 27 UrollwtlbloAccouts 2A UcollectibleAccouts-Ubudled as 29 Total Rider USP 3 lterest o Customer Deposits 31 Othor Adjustmets 32 Total OperalJoad Malteace Expese Twclvs Moths Eded November (1) Exh 4. Sch1. Pq 2 29,O2,234 'l,766,154 1,37,836 5j89,424 2.,291,86 2,173,73 3,421,29A 329,339 1, ,85!t 863,536 57,38 5,881,897 5,635,75 24,143 2,22,998 32,38,916 21,255,A71 Budget Adlustrets (21 (Statemot No. 9) (3) Twelve Moths Edod November (a)=(1)+(2) s Exh 14. Schl. Po 5 Rate Maklg Adlustmets (5) 1,89,766 (14e,15/.) (1,31,836) (8,) 485,576 St 9 Pg 11, Exh 14 Sch 1 Pg 1 St9Ps11 St9Pg St9Ps St9Ps 3,1 1, 1,617, 6, 5,675, 379,769 63,95 86, 2354,14 St9 Pg, Exh 14Sch 11 Pg 1 24,64.9, 1,324,27 St Pg, Exh 14 Sch Pg 1 3,498, 494,83 289,7U 68,661 (22,83) (93,8il) 53,464 1,962 9,13 447, ,857 65,2 2,2,OU 1,411,329 (1 14,36) (313) () (14,?55) St 9 Ps 13, Exh 14 Sch 13 Ps 1 St 9 Pg 13, Exh 14 Sch 14 Pg 1 3,711, 396, 1,46, 34, 1,394, 158, 5,891, 6,3, 743, 2,286,OO 35,153, 22,667,O (6,51) (4U,7781 (99,895) (35,822) (39,677) 1 14, 't ,142,974 1,648,543 Rsferece (Statemet No.4) (Exhlblt 14 Schedulo 2) (61 St 4 Ps 35, Ex 14 Pg St 4 Pg 35, Ex 14 Ps 2 St 4 Pg 36, Ex 14 Pg 4 St 4 Pg 38, Ex 14 Pg 5 St 4 Ps 38, Ex 14 Pg 6 St 4 Pg 38, Ex.14Ps7 St 4 Pg 39, Ex 14 Ps 8 St 4 Pg 39, Ex 14 Ps 9 St 4 Ps 39, Ex 1O4Pg st 4 Ps 4, Ex 14 Pg 15 St 4 Ps 41, Ex 14 Ps 16 St 4 Ps 41, Ex 14P9 17 O SlAPg42, Ex 14P ,542 St 4 Pg 42, Ex 1O4Pg'19 9,363 St 4 Ps 42, Ex 14 Ps '19 13,996 St4Ps43,tu 14Ps2 St4Pg29,Ex4Pg35 Twslve Moths Eded November (71=(4)+(5) 3,489,769 1,617, 636,95 5,675, 24,644, 3,992,83 3,711, 335,499 1,46, 34, 959,)r? 58,15 5,891, 6,3, 743, 2,286,O 35,117, ,323

132 Columbla Gas of Posylvala, c. Stetemet of Operatlos ad Malleace Expose at Preset Rates FFRY = Fully Forcastsd Rate Year Perlod TME December 31,2O17 Exhlblt No. l4 Schsdule No.1 Page 4 of 6 Wtms: K, K. Mlller Wtess: N. J. D. Kralovlc Lls Ne. Twslve Molhs Eded Novembsr (1) Exh 14. Sch1. Pq 3 Budgst AdlGtmets l2l a (Statemet No,9) (3) Twelve Moths Eded December 31. 2'17 (4)E(1)+{2) Exh 14. Sch1. Pq 6.Rats Maklg Adlustmets (5) (Statemet No.4) (Exhlblt 14 Sch duls 2l (6) Twelve Moths Edsd December fl=(a)+(5) a 1 Labor 2 c llvocomdesallo 3 Poslo 4 OPEB 5 Olher Employee Besfts 6 Outslde Services 7 Ret ad Leases 8 CorpoEle suece 9 iuriesad Damages 1 Employee Expeses 11 Compay Membershlps Utilities ad Fuel Used Compay Operatios 13 Adverlisig 14 Fleet & Other Clearig 15 Materials & Supplles 16 Other O&M 17 PUC,OCA,OSBAFe 16 NCSC - Shared Servlces 19 NGSC-SharedOperatlos 2 Defeed OPEB Refud Amortatio 2'l NCSC OPEB Costs Amortizatio 22 NFT Expese 23 NFT Amortiatio 24 Lobblg 25 Oparatlo ad Maiteace Exp me from Budget 3,489,769 1,617, 636,95 5, ,U8,O 3,992,83 3,711, 335,499 1,46, 34, 959,22. 58,15 5,891,,1 23, 743, 2,28fl,O 35,117,178 22,627,323 1,53,231 St 9 Pg '13, Exh 14 Sch 1 Pg 2 74, St 9 Pg 13 (631,95) St Pg 13 (859,) st Ps , St Pg 13 1,685, St9Ps14,Exh14Sch11 Ps2 (94,83) St g Ps 14, Exh 14Sch Ps2 (16,) 64,51 54, (8,) 415, ,895 (%,) (11,) (9,) 174,O 2,418,82. St 9 Ps 14, Exh 14 Sch 13 Pg 2 1,,677 St Ps 14, Erh 14 Sch 14 Ps 2 (1 14,36) (14,2s2\ 6,4,OOO 26,333, 3,898, 3,695, 4, 1,5't4, 332,,379, 17, 5,797, 6,13, 653, 2,46, 37,536, 23,73, 153,131, 336,714 (1,96) 859, 9,248 (57,973) (443,2381 (1 1,765) (46,551) (56,645) 229,OOO 14,252 St 4 Ps 35, Ex 14 Ps 1 St 4 Pg 35, Ex 14 Pg 2 St 4 Ps 36, Ex 14 Ps 4 st 4 Pg 38, Ex 14 Pg 5 St 4 Pg 38, Ex 14 Pg 6 St4Pg38,Ex14Pg7 St 4 Pg 39, Ex 14 Pg 8 St 4 Pg 39, E)( 14 Pg 9 St 4 Pg 39, Ex 14 Ps St 4 Pg 4, Ex 14 Ps 15 St 4 Pg 41, Ex 14 Pg 16 St4Ps41,Ex14Pg ,714 1,691, 3,4 6,4, 26,333, 3,W7,244 3,695, uzo27,514, 332, 935,762 59,235 5,797, 6,13, 653, 2,46, 37,489,449 23,673, Rate Case Expesa Umllecliblo Accouts Ucoll ctlble Accoub -Ubudl d{6 Total Rlder USP ter sl o Customer DeposG Other Adjustmets Total Opetatlo ad Malteaco Expese 1,3, 4,34,237 1,1,49 21,61,U 97,862 2,9'lo 3,145 48,635 St 4 Ps 42, Ex 14 Ps 18 St4Ps42, Ex l(m Ps 19 St 4 Ps /, Ex 14 Ps 19 St 4 Ps 43, Er 14 Ps 2 St4Ps29,Ex4Ps35 st 4 Pg zl3, Ex 14 Pg21

133 Exhlblt No. 14 Schedule No. 1 Page 5 of 6 Wltess: N. J. D, Kralovlc Golumbla Gas of Pesylvala, c. Operatlos ad Malteace Expese Budget Data FTY = Future Test Year TME November 3, 216 Lle No. 1 Labor 2 ceflve Comoesallo 3 Peslo 4 OPEB 5 Other Employee Beeflts 6 Orrtslde SeMces (Net of Defeed Credlts) 7 Retad Leases Corporate surace jurles ad Damages 1 Employee Expeses 11 Compay Membershlps Utllltles ad Fuel Used i Compay Operatios 13 Advertlslg 14 Fleet 15 Materlals ad Supplies 16 Other O&M 17 PUC, OCA, OSBA Fees 18 NCSC - Shared Servlces 19 NCSC - Shared Ooeratios 2 Defeed OPEB Refud Amortlzatio 21 NCSC OPEB costs Amortizatio 22 NFT Exoese 23 NlFlTAmortizatlo 24 L66drE (A,rcud lrelrld abovr Cost Ekm*s) 25 OF!oh.d M.ltrf.D@ &pr o Bude,t December Jauary February March (1) 2,497 1 (1 18) 526 2, ZY ,32 1,842 (1e) 34 (2t (3) (4) 2, (67) 564 1, o ,866 1,847 (1 e) 34 2, (67) E{ 1, e? s {AE 2,887 1,93 (1 e) 34 2, (67) 396 2,O AF ,865 1,864 (1e) 8 Aprll May Jue July (5) (6) (7) (8) 2, (67) 419 2, (8) 185 2,66 1,834 (1e) 8 2, (67) 418 2, ?e ,83 1,819 (1e) 8 2, (67) 45 2, ,7 1,88 (1 e) 2,523 2,498 August September October November Total (e) (1) (11) (1 (ls)=(r) thru () s (67) (67) , oc 4lo ,958 2,896 (1e) 88 1,841 1,919 (1s) , (67) 454 2, ae ,3 1,944 ( 1e) , (67) 454 2,'t a M 198 2,865 4 oeo (1 s) 8 2, (67) 577 1, JJ tc ,978 1,987 (1e) 3,1 1 1,617 o (86) 5,475 24,648 3,498 3, , , ,891 6, ,286 35,153 22,667 (s) o

134 Exhlblt No. 14 Schedule No. 1 Page 6 of 6 Wltess: N. J. D. Krajovlc Columbla Gas of Pesylvala, c. Operatlos ad Malteace Expese Budget Data FFRY = Fully Forcasted Rate Year Perlod TME December 31,217 Lle No. Cost Elemet Descrlptlo Jauary 217 (1) February 217 (2) March 217 (3) Aprll 217 (4) May 217 (5) Jue 217 (6) July 217 (7) August September 2',l7 217 (E) (e) October 217 (1) November December 217 (1r) (2) Total 217 (13)=(1) rhru () t vl 25 Labor cetive Compesatlo Peslo OPEB Other Employee Beeflts Outslde Services (Net of Defeed Credits) Ret ad Leases Corporate lsurace Juries ad Damages Employee Expeses Compay Memberships Utilitles ad Fuel Used i Compay OperaUos Adveruslg Flaat 2, (72) 613 1,46 333?6?e 15 o {oa 2, (72) 5M 1, 'l C 198 3,O29 2,46 / 11 3, U (72) 43 2, cuo 2, (72) 456 2, (1) 198 3,O17,l o7 (1e) 8 2,M2 141 (72) 441 2, JJ A ,O42 1,985 (1e) Materials ad Supplies 533 6,13 Other O&M CY 41 CU 653 PUC, OCA, OSBA Fees ,46 NCSC - Shared Servlces NCSC - Shared Operatios 2,952 2,OO1 3, 2,O13 3,269 1,998 3,93 1,961 3, 1,935 1,975 1,916 37,536 23,73 Defeed OPEB Refud Amortizatio (1e) (1 e) (1 e) (1e) (1 e) (1 e) (1e) (22s) NCSG OPEB costs AmorilzaUo NFT Expese NFT Amortizatio Lobbys {Amut lmld.d h lbov coet E E rs) Op.htlo.d M.ht E. E FeE l6 Budlat 2, (72) 477 2, E. A 2, (72) 493 2, OR , U (72) 477 2, e2 44 iro ?1 2, (72) 481 2, e? czo ,259 1,974 (1e) 8 2, (72) 481 2,314?1C ? 1{O 2, (72) 615 1, ,245 1,956 (1 e) 2, (72) otc 1, e? 't3 11 '14 ftj A4R 31,993 1,69 1 /61 6,4 26,333 3,898 3, , , q 77

135 Exhibit No. 14 Schedule No.2 Page 1 ot 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME , FFRY = Fully Forecasted Rate Year TME LaborAualizatio Adjustmet Summary (Normal Pay Oly) Lie No. Descriptio Referece Amout (1) FTY Adiustmet 1 Fry Total LaborAdjustmet 2 O&M Percetage 3 Fry O&M Labor Adjustmet 1l LielxLie2 653, o/o 379,769 FFRY Adiustmet 4 FFRY Total Labor Adjustmet 5 O&M Percetage 6 FFRYO&M LaborAdjustmet 1l Lie4xLie5 579, % 1l This Percetage is the same as used i the Budget to adjust other employee beefits expeses (e.9. medical beefits) from gross to et O&M. -_93q?M_-

136 Exhiblt No. 14 Schedule No.2 Page2of 2J2 Wtess : K. K. Mlller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME , FFRY = Fully Forecasted Rate Year TME 1A31117 Peslo AdJustmet Lle No. Descrlptlo FTY Adlustmet Referece Amout (1) 1 z 1 TME November 215 Cash Cotributios - Actual TME November 216 Cash Cotributios Exhibit 1 4, Schedule Exhibit 14, Schedule Liel+Lie2 2, Page 3, L 38 2, Page 3, L 39 2,186,79 5,88 2,192,598 4 No. of Years Two Year Average Gross Cash Cotributios Lie3/Lie4 1,96,299 6 Portio of Gross Costs Charged to Expese 1l 58.1o/o 7 Calculated FTY Pesio Expese Lie5xLie6 636,95 FTY Pesio Expese Per Budget Exhibit 14, Schedule 1, Page 3, Lie 3 6, o FTY Adjustmet for Pesio Cotributios LieT-Lie8 63,95 FFRY Adlustmet 1 11 TME December 216 Cash Cotributios TME December 217 Cash Cotributios Exhibit 14, Schedule Exhibit 14, Schedule Lie1+Lie11 2, Page 3, L 4 2, Page 3, L 41 5,88 4,656 1,464 1? No. of Years 2 14 Two Year Average Gross Cash Cotributios Lie / Lie 1 3 5,232 4R Portio of Gross Costs Charged to Expese 1t 58.1o/o 16 Calculated FFRY Pesio Expese Lie 14 x Lie 1 5 3,4 17 FFRY Pesio Expese Per Budget Exhibit 14, Schedule 1, Page 4, Lie 3 5, 18 FFRY Adjustmet for Pesio Cotributios Lie 16 - Lie 17 ltf9qt 1l This Percetage is the same as used i the Budget to adjust other employee beefits expeses (e.9. medical beefits) from gross to et O&M.

137 Exhlblt No. 14 Schedule No.2 Page 3 ol 22 Wltess: K. K. Mlller Columbla Gas of Pesylvala, c. FTY = Future Test Year TME 1113l'16, FFRY E Fully Forscastsd RateYaatTME 131/117 Peslo AdJustmet Detall Lle No. Year Moth Mothly Gross Peslo Cotrlbutlo Amout (r) 1 Actual CoMbutio 2 Actual Cotributio 3 Actual Cotributio 4 Actual Cotributio 5 Actual Cotributio 6 Actual Cotributio 7 Actual Cotributio 8 Actual Cotrlbutio Actual Cotributio 1 Actual Cotributio 11 Actual Cotributio Actual Cotributio 13 Actual Cotributio 14 EsflmatedCotribtutio 15 EstimatedCotribtutio 16 EstlmatedCotribtutio 17 EsilmatedCotribtutio 18 EstimatedCotribtutio 19 EstimatedCotribtutio 2 EstimatedCotribtutio 21 EstimatedCotribtutio 22 EstimatedCotribtutio 23 EstimatedCotribtutio 24 EstimatedCotribtutio 25 EstimatedCotribtutio 26 EstimatedCotribtutio 27 EstimatedCotribtutio 28 EstlmatedCotribtutio 29 EsUmatedCotribtutio 3 EstimatedCotribtutio 31 EstimatedCotribtutio 32 EstimatedCotribtutio 33 EstimatedCotribtutio EstimatedCotribtutio U 35 EstimatedCotribtutio 36 EstimatedCotribtutio 37 EstimatedCotribtutio 214 December 215 Jauary February March APrll May Jue July August Septemb r October Novemb r December 216 Jauary February March April May Jue July August September October November December 217 Jauary February March Aprll May Jue JulY August September October Novombsr December 2,186, Twelve Moths Eded November 215 Twelve Molhs Eded November 216 Twelve Moths Eded December 216 Twelve Moths Eded December 217 L 1 through L L 13 through L 24 L 14 through L 25 L 26 through L 37 2,186,79 5,88 5,88 4,656

138 Exhibit No. 14 Schedule No.2 Page 4 ot 22 Witess : K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 1113/16, FFRY = Fully Forecasted Rate Year TME OPEB Adjustmet Lie No. Descriptio FTY Adiustmet Referece Amout (1) 1 FTY Adjustmet to Remove OPEB Credits Exhibit 14, Schedule 1, Page 3, Lie FFRY Adiustmet 2 FFRY Adjustmet to Remove OPEB Credits Exhibit 14, Schedule 1, Page 4, Lie

139 Exhlblt No. 14 Schedule No.2 Page 5 ol22 V\lltess: K. K. Mlller Columbla Gas of Pesylvala, c. FTY = Future Test Year TME , FFRY o Fully Forecasted Rate Year TME 1A31117 AdJustmet to Rets ad Leases Lle No. Descrlptlo No. of Moths Amout (1) FTY Adjustmet: 1 z 4 o 7 8 o ZJ 24 Mothly crease Amout Dec 215- Feb 21 6 Lease Pavmet creases Mothly crease Amout Dec215-Mat216 Lease Mothly lcrease Amout Dec Mav 21 6 Lease Dec Mav 21 6 Lease Dec 215- May216 Lease Paymets ,O76 16,34 5,1 (2,'t{t) 5,636 22,% 58, , , Total FTY Adjustmet!91193_ FFRY AdJustmet: zc ? a ?o Mothly crease Amout Ja217 -Mat217 Lease Ja217 -Mar Mothly crease Amout Mothly lcrease Amout Ja Aug 217 lease Paymet creases (2,1341 (2,1341 oo ,62E , ,s ,96 Total FFRY Adlustmet 3&

140 Exhibit No. 14 Schedule No.2 Page 6 of 22 Witess : K. K. Miller Golumbia Gas of Pesylvaia, c. FTY = Future Test Year TME 11/3/16, FFRY = FullV Forecasted Rate Year TME Adjustmet to juries ad Damages Lie No. 1 Descriptio HTY juries ad Damages Referece Exhibit 4, Schedule 1, Page 2, Lie 1 Amout (1) 329,339 FTY Adiustmet 216 Average flatio dex Exhibit 14, Schedule 2, Page o/o FTY cremetal Adjustmet for juries ad Damages FTY juries ad Damages FTY juries ad Damages Per the Budget Expese FTY Adjustmet for juries ad Damages Liel* Lie2 Liel+Lie3 Exhibit 14, Schedule 1, Page 3, Lie 9 Lie4-Lie5 6,16 335, , (6,51) FFRY Adiustmet 217 Average flatio dex Exhibit 14, Schedule 2, Page % 8 1 FFRY cremetal Adjustmet for juries ad Damages FFRY juries ad Damages FFRY juries ad Damages Per the Budget Expese FFRY Adjustmet for ljuries ad Damages Lie4* LieT Lie4+Lie8 Exhibit 14, Schedule 1, Page 4, Lie 9 Lie9-Lie1 6, ,O27 4, 11 (57,973)

141 Exhibit No. 14 Schedule No.2 PageT of22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 1113/16, FFRY = Fully Forecasted Rate Year TME Adjustmet to Gas Used i Gompay Operatios Lie No. Descriptio Referece Amout (1) HTY Gas Used i Compay Operatios Exhibit 4, Schedule 1, Page 2, Lie 13 (426,795) FTY Adiustmet Average flatio dex Exhibit 1 4, Schedule 2, Page 22 1.B7O5o/o 3 4 FTY cremetal Gas Used i Compay Operatios FTY Adjustmet for Gas Used i Compay Operatios LielxLie2 Liel +Lie3 (7,e83) (434,778) FFRY Adiustmet 217 Average flatio dex Exhibit 1 4, Schedule 2, Page % 6 FFRY cremetal Gas Used i Compay Operatios Lie4xLie5 (8,46) 7 FFRY Adjustmet for Gas Used i Compay Operatios Lie4+LieG (443,238)

142 Exhibit No. 14 Schedule No.2 PageS o22 Witess: K. K. Miller Golumbia Gas of Pesylvaia, c. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME Advertisig Adjustmet Lie No. Descriptio Referece Amout (1) HTY Recoverable Advertisig Exhibit 4, Schedule 1, Page 2, Lie 14 57,38 FTY Adiustmet Average flatio dex Exhibit 1 4, Schedule 2, Page Yo 3 4 FTY lcremetal Recoverable Advertisig FTY Recoverable Advertisig LielxLie2 Liel +Lie , FTY Advertisig Per Budget FTY Adjustmet for Advertisig Lie4-Lie5 158, (99.895) FFRY Adiustmet Average flatio dex Exhibit 1 4, Schedule 2, Page % 8 FFRY cremetal Recoverable Advertisig FFRY Advertisig Lie4xLieT Lie4+Lie8 1,131 59, FFRY Advertisig Per Budget FFRY Adjustmet for Advertisig Lie9-Lie1 17,

143 Exhibit No. 14 Schedule No.2 Page9 of 22 Witess: K. K. Miller Golumbia Gas of Pesylvaia, c. FTY=FutureTestYearTMEll/3/16,FFRY = FullyForecastedRateYearTMEl2l3lllT NCSC - Shared Services Summary of Adjustmets Lie No. Descriptio Referece Amout (1) FTY Adiustmet 1 2 Labor No-Recoverable Exhibit 14, Schedule 2, Page 1 Exhibit 14, Schedule 2, Page 11 11,448 (146,26e) Total FTY Adjustmet for NCSC - Shared Services Liel +Lie2 FFRY Adiustmet 4 5 Labor No-Recoverable Exhibit 14, Schedule 2, Page 1 Exhibit 14, Schedule 2, Page 11,565 (49,1151 Total FFRY Adjustmet for NCSC - Shared Services Lie4+Lie5 (46,551)

144 Exhibit No. 14 Schedule No.2 Page 1O of 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME NCSC - Shared Services Labor Aualizatio Adjustmet Lie No. FTY Adiustmet Descriptio Referece Amout (1) 1 FTY Labor Aualizatio Adjustmet 3o/o of Dec Mav 216 Labor 11,448 FFRY Adiustmet 2 FFRY Labor Aualizatio Adjustmet 3o/o of Ja May 2O17 Labor,565

145 Exhibit No. 14 Schedule No.2 Page 11 ot 22 Witess : K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME {1/3/16, FFRY = Fully Forecasted Rate Year TME NCSC - Shared Services Adjustmet for No-Recoverable ltems Lie No. 1 Descriptio HTY Adjustmet for No-Recoverable ltems Referece Exhibit 4, Schedule 2, Page 16, Lie Amout (1) (143,583) FTY Adiustmet 216 Average flatio dex Exhibit 1 4, Schedule 2, Page o/o FTY cremetal Adjustmet for No-Recoverable ltems FTY Adjustmet for No-Recoverable ltems LielxLie2 Liel +Lie3 rc (2,686) FFRY Adiustmet 5 2O17 Average flatio dex Exhibit 14, Schedule 2, Page o/o 6 7 FFRY lcremetal Adjustmet for No-Recoverable ltems FFRY Adjustmet for No-recoverable ltems Lie4xLie5 Lie4+LieG (2,846) (149,115)

146 Exhibit No. 14 Schedule No.2 Page of 22 Witess : K. K. Miller Columbia Gas of Pesylvaia, lc. FTY = Future Test Year TME 1113/16, FFRY = Fully Forecasted Rate Year TME 1311'17 NCSC - Shared Operatios Summary of Adjustmets Lie No. Descriptio Referece Amout (1) FTY Adiustmet 1 2 Labor No-Recoverable Exhibit 14, Schedule 2, Page 13 Exhibit 14, Schedule 2, Page 14 9,539 (169,216) 3 Total FTY Adjustmet for NCSC - Shared Operatios Liel +Lie2 (39,677) FFRY Adiustmet 4 5 Labor No-Recoverable Exhibit 14, Schedule 2, Page 13 Exhibit 1 4, Schedule 2, Page ,864 (72.59) 6 Total FFRY Adjustmet for NCSC - Shared Operatios Lie4+Lie5 (56.645)

147 Exhibit No. 14 Schedule No.2 Page 13 of 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME NCSC - Shared Operatios Labor A ualizatio Adjustmet Lie No. FTY Adiustmet Descriptio Referece Amout (1) 1 FTY Labor Aualizatio Adjustmet 3o/o of Dec May 216 Labor 9,539 FFRY Adiustmet 2 FFRY Labor Aualizatio Adjustmet 3%o of Ja May 21 7 Labor 115,864

148 Exhibit No. 14 Schedule No.2 Page 14 ot 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY=FutureTestYearTMEll/3/16,FFRY = FullyForecastedRateYearTMElASlllT NCSC - Shared Operatios Adjustmet for No-Recoverable ltems Lie No. Descriptio HTY Adjustmet for No-Recoverable ltems Referece Exhibit 4, Schedule 2,Page 2, Lie 11 Amout (1) (166,19) FTY Adiustmet Average lflatio dex Exhibit 14, Schedule 2, Page % 3 4 FTY cremetal Adjustmet for No-Recoverable ltems FTY Adjustmet for No-Recoverable ltems LielxLie2 Liel +Lie3 (3,17) ( ) FFRY Adiustmet Average flatio dex Exhibit 1 4, Schedule 2, Page o/o 6 7 FTY Adjustmet for No-recoverable ltems Lie4xLie5 Lie4+Lie6 (3,2e3)

149 Exhibit No. 14 Schedule No.2 Page 15 ol 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 'l113/16, FFRY = Fully Forecasted Rate Year TME CPA OPEB Deferral Passback Amortizatio Adjustmet Lie No. Descriptio FTY Adiustmet Referece Amout (1) 1 2 FTY Amortizatio Per the Budget Amortizatio Per Order (114,64) remaiig balace Exhibit 14, Schedule 1, Page 3, Lie 2 Docket No. R (229,) (114,64) FTY Adjustmet to OPEB Defferal Passback Amortizatio Lie2-Lie1 114,36 FFRY Adiustmet 4 5 FFRY Amortizatio Per the Budget Proposed Aual Amortizatio Per Calculatio Below Exhibit 14, Schedule 1, Page 4,Lie2 Lie (229,) l9 6 FFRY Adjustmet to OPEB Defferal Passback Amortizatio Lie5-Lie Galculatio of Proposed Aual Amortizatio Amout Amortizatio Per Order Mothly Amortizatio Docket No. R Moth Amortizatio LieT/Lie8 (114,64 (9,553 1 tl Actual OPEB Deferral Balace at Nov. 215 Total Projected Amortizatio Expese Dec Dec. 216 iig Balace at Ja 1,217 Per Books 19,17 X 1 Moth + 9,553 X Moths Lie 1 + Lie 11 (133,

150 Exhibit No. 14 Schedule No.2 Page 16 of 22 Witess: K. K. Miller Golumbia Gas of Pesylvaia, c. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME CPA No-Labor NiFit Amortizatio Adjustmet Lie No. Descriptio FTY Adiustmet Referece Amout (1) FTY Amortizatio Per the Budget FTY Amortizatio Per Order FTY Adjustmet for NiFit Amortizatio Exh. 14, Sch. 1, Page 3, Lie 23 Docket No. R Lie2-Lie1 46, 42,252 14,252 FFRY Adiustmet FFRY Amortizatio Per the Budget FTY Amortizatio Per Order FFRY Adjustmet for NiFit Amortizatio Exh.14, Sch.1, Page 4,Lie23 Docket No. R Lie4-Lie5 46, 42,

151 Exhibit No. 14 Schedule No.2 Page 17 of 22 Witess: K. K. Miller Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 1113/16, FFRY = Fully Forecasted Rate Year TME Adjustmet to Lobbyig Lie No. Descriptio Referece Amout ({} HTY Lobbyig Expese Adjustmet Exhibit 4, Schedule 1, Page 2, Lie 25 (171,76) FTY Adiustmet Average flatio dex Exhibit 1 4, Schedule 2, Page % 3 4 FTY cremetal Adjustmet for Lobbyig Expese FTY Adjustmet for Lobbyig Expese Liel* Lie2 Liel +Lie3 (3,2) (174,918) FFRY Adiustmet Average flatio ldex Exhibit 1 4, Schedule 2, Page o/o 6 7 FFRY cremetal Adjustmet for Lobbyig Expese FFRY Adjustmet for Lobbyig Expese Lie4* Lie5 Lie4+Lie6

152 Exhibit No. 14 Schedule No.2 Page 18 of 22 Witess : K. K. Miller Lie No. Golumbia Gas of Pesylvaia, lc. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME Rate Case Expese Descriptio Amout (1) Gaett Flemig Moul ad Associates Post ad Schell Legal Notices Travel Expese Miscellaeous: Supplies, Courier, etc. 32, 57,5 9, 18, 5, 17,5 7 Total Rate Case Expese 1,3, 8 Moth Normalizatio 3. 1 FTY Rate Case Expese 1,3, 11 FFRY Rate Case Expese 1,3,

153 Exhlblt No. 14 Schedule No.2 Page 19 ot 2:2 Wtess: K, K. Mlller Golumbla Gas of Pesylvala, c. FTY = Future Test Year TME , FFRY = Fully Forecasted Rate Year TME J31117 Adjustmet To Ucollectlble Accouts Expese Lle b FTY Adlustmet Descrlptlo 'l 2 Total Aualized DS Reveue 3 AdiustretstoAual2edReveue: 4 CAP Reveue Exhlbit l3, Schedule 1, Page 3, Lie 47 Normal Gharge-Offs Recovered Through Base Rates (DlS Bllled) 5 Aualized DS Reveue adjusted (L 2 less Lies 4) 6 Ucollectible Accouts Average Write-off Rate (Exhibit 4, Sch. 2, Page 31) 7 Total Aualized DS Ucollectible Accouts Total Aualized GMB/GTS Reveue Base Rate Ubudled Detall Adlustmet Ucoll Ucoll (1) (21 (3) (4) 449,977,56 25,87, ,16, ,418,26 5,418,246 38,269,O22 9 GMB/GTS 3 Year Average Writeoff - Exhibit 4, Sch. 2, Pg 31, L 22 l Total FTY Auallzed DS & GMB/GTS Ucollectlble Expese 11 Total Per Budget Total FTY Adjustmets for Ucollectlble Expese FFRY Adlustmet (13,519) 5,4M,727 4,3/,237 1,1,49 [1] 18,542 9, Normal Charge-Ofb Recovered Through Base Rates (DlS Bllled) 14 Total Aualized DS Reveue 15 Adiustmets to Auallzed Reveue: tg CAP Reveue Exhiblt 1 3, Schedule 1, Page, Lie Aualized DS Reveue adlusted (L14less Lie 16) to Ucollectible Accouts Average Writeoff Rate (Exhibit 4, Sch. 2, Page 31) t9 Total Aualized DS Ucollectible Accouts 2 Total Aualized GMB/GTS Reveue 21 GMB/GTS 3 Year Average Writeoff - Exhibit 4, Sch. 2, Pg 31, L 22 Al Total FFRY Auallzed DS & GMB/GTS Ucollectlble Expese Total Per Budget Total FTY Adjustrets for Ucollectible Expese /151,96,713 25,917, ,988,982 o ,442,31 5,U2,31 38,556,31 (13,519) 5,42E,782 4,325,147 1,13,635 [2] ,91 3,'t45 [1] Total Proposed Ucollectlble Expese to be recovered l Exhlblt 13, Page 11, Lle 15, Col 5 [2] Total Proposed Ucollectlble Expese to be recovered l Exhlblt 13, Page 15, Lle 15, Col 5

154 Exhibit No. 14 Schedule No.2 Page2 of 22 Witess: K. K. Miller Golumbia Gas of Pesylvaia, c.. FTY = Future Test Year TME 11/3/16, FFRY = Fully Forecasted Rate Year TME Riders Adjustmet Lie No. Descriptio FTY Adiustmet Total Per Budget 2 Total Proforma Future Test Year /1 3 Referece Exhibit 14, Sch 1, Page 3, Lie 29 Total Rider USP Amout (1) 21,596,644 21,61,64 13,996 FFRY Adiustmet 4 Total Per Budget 5 Total Fully Forecasted Rate Year _/2 6 Exhibit 14, Sch 1, Page 4,lie 29 21,61,64 21,659,275 48,635 J1 Per Exhibit No. 13, Pg 11, Col. 3, L 15 _J2Per Exhibit No. 13, Pg 15, Col. 3, L 15

155 Columbla Gas of Peaylvala, c,. FTY = Futule Test Year T[/lE l lb/18, FFRY = Fully Forecasted Rate Year TlilE Z3lrtz Summary of Other Adlusimets to the FFRY Exhibit No.l4 Schedul. No, 2 Pag.21 ot 22 Wltess : K, K. illor Llo No, Mluatmel Refeece Amout FFRYAdlu6tmote (11 1 Propos d Multifamily House Lie Reimbursemst Wlless WsruszewEki, Statemet ,43 2 Trasactio Fees Proposal Witess Waruszewski. Statemet' ,954 3 Total Other Adjustmets to the FFRY Liel+Lie2 874,357

156 Columbia Gas of Pesylvaia, c. FTY = Future Test Year TME 1{/3/16, FFRY = Fully Forecasted Rate Year TME flatio Adjustmet Percet Calculatio Exhibit No. 14 Schedule No.2 Page22of 22 Witess : K. K. Miller Lie No. Descriptio Year Caledar Quarter GDP Deflator FTY Forecast Forecast Forecast Forecast tl lil V 1.619/o 1.918% 2.185o/o o/o o/o Aual flatio Rate to adjust to Future Test Year = 1.87O5o/" FFRY Forecast Forecast Forecast Forecast il ill V Yo 2.4% 2.141Oo/o o/o o/o 11 Aual lflatio Rate to adjust to Fully Forecasted Rate Year = % Source: Jauary 216 Global lsight

157 Exhibit No. ro4 Schedule No. 3 Page r of r Witess: K K Miller COLMBA GAS OF PENNSYLVANA" NC. s:.s.q BA.ANCE SHEETAND OPERATTNG STATEMENT E. GASUTLTES 34. Prepare a 3 colum schedule of expeses, as described below for the followig periods: a. Col 3 - Test Year b. Col r ad z -the two previous years Columbia Gas of Pesylvaia, c.. Statemet of Rate Makig Operatios ad Maiteace Expese by Cost Elemet Normalized Test Year TWelve Motls Eded November go, 2o1b ad Forecasted Test Year November 3o, zot6 ad Fully Forecasted Rate Year TWelve Moths Edig December 3t, zort TWelve Moths Eded Cost Elemet (r) (z) (s) labor cetive Compesatio Pesio OPEB Other Employee Beefits Outside Services Ret ad Leases Corporate surace juries ad Damages Employee Expeses Compay Memberships Utilities ad Fuel Used i Compay Operatios Advertisig Fleet & Other Clearig Materials & Supplies Other O&V PUC, OCA OSBAFeeS NCSC - Shared Services NCSC - Shared Operatios Deferred OPEB Refu d Amortizatio NCSC OPEB Costs Amortizatio NiFiT Expese NiFiTAmortizatio bbyig Rate Case Expese Ucollectible Accouts Ucollectible Accouts -Ubudled-gas Total Rider USP terest o Customer Deposits Other Adjustmets 29,O2O,234 t,766,t54 t3o7,836 o 5,189,424 22,29L,86 2,L73,73O 3,42r, ,339 1,482,83 433, ,S36 57,38 5,881,897 5,635,o75 24,L43 2r22O,gg8 3zg8o,9r6 2t,255,67t (tt4,64o) 9,313 o 42O,255 (t7t,7o6) 1,3O,OOO 4,289,699 t,ogt,l27 2t,596,644 97,862 o 3,489,769 t,6lt,ooo 636,95o o 5,675,ooo 24,648,ooo 3,992,8()3 3,7L7,OOO 335,499 l,46,ooo 34O,OOO 959,222 58,ro5 5,8g1,OOO 6,tz3,ooo 743,oo 2,286,ooo 35,tt7,t78 22,627,323 (u4,64o) 9O,OOO o 42O,252 (t74,9r8) 1,3O,OOO 4'3o4,237 LrlOOr4go 2t,6Lo,64 97,862 o 32,329,7L4 1,691,ooo 3'o4o o 6,t24,ooo 26,333,ooo 3,9o7,248 3,695,OOO 342,O27 1,514,OOO 332,OOO 935,762 59,235 5,797,ooo 6,o13,ooo 659,ooo 2,46,OOO 37,489,449 4,673,355 (o) 9O,OOO o 42O,252 (ttsbzz) 1,3OrOOO 4,325,747 1,1O3,635 2r,659,275 97,862 8T4,ss7 Total Operatio ad Maiteace Expese ,24r,ss4 ---!gta,gl -gbga:re-

158 Exhibit No. ro4 Schedule No.4 Page r of r Witess: K K. Miller COLUMBA GAS OF PENNSYLVANA. NC qg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 2. Supply detailed calculatios of amortizatio of rate case expese, icludig supportig data for outside services redered. Provide the items comprisig the rate case expese claim (iclude the actual billigs or ivoices i support of each kid of rate case expese), the items comprisig the actual expeses of prior rate cases ad the uamortized balaces. Respose: Columbia Gas of Pesylvaia, c. proposes to recover rate case expese over a twelve moth period. Please see table below for a adjustmet to Operatios ad Maiteace expeses for the aticipated detailed costs of this curret rate case presetatio. Golumbia Gas of Pesylvaia, c. Rate Case Expese Lie No. Descriptio Amout (1) Gaett Flemig Moulad Associates Post ad Schell Legal Notices Travel Expese Miscellaeous: Supplies, Courier, etc. 32, 57,5 9, 18, 5, 17,5 Total Rate Case Expese _l,q99pq9_ Aual Normalizatio (based o mos.) 1,3,

159 COLUMBA GAS OF PENNSYLVANA. NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES xhibit No. ro4 Schedule No. 5 Page r of r Witess: K. K. Miller 2L. Submit detailed computatio of adjustmets to operatig expeses for salary, wage ad frige beefit icreases (uio ad o-uio merit, progressio, promotio ad geeral) grated durig the test year ad six moths subsequet to the test year. Supply data showig for the test year: a. Actual payroll expeses (regular ad overtime separately) by categories of operatig expeses, i.e. maiteace, operatig trasmissio, distributio, other. b. Date, percetage icrease, ad aual amout of each geeral payroll icrease durig the test year. c. Dates ad aual amouts of merit icreases or maagemet salary adjustmets d. Total aual payroll icreases i the test year. e. Proof that the actual payroll plus the icreases equal the payroll expese claimed i the supportig data (by categories of expeses). f. Detailed list of employee beefits ad costs thereof for uio ad ouio persoel. Ay specific beefits for executives ad officers should also be icluded, ad cost thereof. g. Support the aualized pesio cost figures. (i) State whether these figures iclude ay ufuded pesio costs. Explai (ii) Provide latest actuarial study used for determiig pesio accrual rates. h. Submit a schedule showig ay deferred icome ad cosultat fee to corporate officers or employees. Respose: Refer to Exhibit No. 4, Schedule Nos. 5, 6 ad 7.

160 COLUMBA GAS OF PENNSYLVANA NC sg.sg. BALANCE SHBET AND OPERATNG STATEMENT A. ALL UTLTES xhibit No. ro4 Schedule No. 6 Page r of r Witess: K K. Miller 25. Submit details of expeditures for advertisig (Natioal ad stitutioal ad Local Media). Provide a schedule of advertisig expese by major media categories for the test year ad the prior two comparable years with respect to: a. Public health ad safety. b. Coservatio of eergt. c. Explaatio of Billig Practices, Rates, etc. d. Provisio of factual ad objective data programs i educatioal istitutios. e. Other advertisig programs. f. Total advertisig expese. Respose: For a schedule of advertisig expese by major media categories for the twelve moths eded November 3, 215, adzot4, zor3 refer to Exhibit 4, Schedule 8.

161 Exhibit No. ro4 Schedule No.7 Page r of r Witess: K. K Miller N. J. D. tajovic COLUMBA GAS OF PENNSYLVANA" NC sg.sg. BA,ANCE SHEBT AND OPERATNG STATEMENT A. ALL UTLTES 29. Submit details of iformatio coverig research ad developmet expeditures, icludig major projects withi the compay ad forecasted compay programs. Respose: Columbia Gas of Pesy'vaia has icluded the budget amout of 2o7,674i the FY ad zto,ooo i the FFRYfor Gas Techolory stitute research ad developmet expedifures.

162 Exhibit No. ro4 Schedule No. 8 Page r of r Witess: K. K. Miller COLUMBA GAS OF PENNSYLVANA, NC sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 39. Provide a labor productivity schedule. Respose: Please see Exhibit No. 4, Schedule No. ro.

163 Bxhibit No. ro4 Schedule No. 9 Page r of6 Witess: K. K Miller COLUMBA GAS OF PENNSYLVANA" NC q3.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 22. Supply a exhibit showig a aalysis, by fuctioal accouts of the charges by affiliates (Service Corporatio, etc.) for services redered icluded i the operatig expeses of the filig compay for the test year ad for the tz-moth period eded prior to the test year: a. Supply a copy of cotracts, if applicable. b. Explai the ature of the services provided. c. Explai basis o which charges are made. d. f charges allocated, idetifu allocatio factors used. e. Supply the compoets ad amouts comprisig the expese i this accout. f. Provide details of iitial source of charge ad reaso thereof. Respose: Refer to Exhibit No. 4, Schedule No. rr. 23. Describe costs relative to leasig equipmet, computer retal, ad office space, icludig terms ad coditios of the lease. State the method of calculatig mothly or aual paymets. Respose: Refer to Exhibit No. 4, Schedule No. rz. 24. Submit detailed calculatios (or best estimates) of the cost resultig from major storm damages. Respose: Refer to Exhibit No. 4, Schedule No. 13.

164 Bxhibit No. ro4 Schedule No. 9 Page z of6 Witess: K. K. Miller COLUMBA GAS OF PENNSYLVANA" NC qt.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 27. Prepare a detailed schedule for the test year showig tytrles of social ad service orgaizatio memberships paid for bythe Compay ad the cost thereof. Respose: Refer to Exhibit No. 4, Schedule No. 14, page Submit a schedule showig, by major compoets, the expeditures associated with Outside Services Employed, Regulatory Commissio Expeses ad Miscellaeous Geeral Expese, for the test year ad prior two comparable years. Respose: See Exhibit No.4, Schedule No. t4, Pages 3 through 5, for a aalysis of Accout 923-outside Services Employed, Accout 928- Regulatory Commissio Expese ad Accout g3o-miscellaeous Geeral Expeses for the twelve moths eded November 3, 215, 2c14, ad zor3.

165 Bxhibit No. ro4 Schedule No. 9 Page 3 of6 Witess: K. K. Miller COLUMBA GAS OF PENNSYLVANA. NC sg.s.q. BA,ANCE SHEET AND OPERATNG STATBMENT E. GAS UTLTES 29. Provide itrastate operatios percetages by expese categories for two years prior to the test year. Respose: Refer to Exhibit No. 4, Schedule No. t7, for itrastate operatios percetages for the twelve moths eded November 3, 213, 2ol4 ad zor Submit a schedule showig maiteace expeses, gross plat ad the relatio of maiteace expeses thereto as follows: (i) Gas Productio Maiteace Expeses per Mcf productio, per r,ooo Mcf productio, ad per r,ooo of Gross Productio Plat; (ii) Trasmissio Maiteace Expeses per MMCF mile ad per r,ooo of Gross Trasmissio Plat: (iii) Distributio Maiteace Expeses per customer ad per r,ooo of Gross Distributio PlaU (tv) Storage Maiteace Expeses per MMCF of Storage Capacity ad per r,ooo of Gross Storage Plat. This schedule shall iclude three years prior to the test year, the test year ad oe year's projectio beyod the test year. Respose: Refer to Exhibit No. 4. Schedule No. r8.

166 Exhibit No. ro4 Schedule No. 9 Page 4of 6 Witess: K. K Miller COLUMBA GAS OF PENNSYLVANA, NC sg.sg. BA-ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 3. Provide a detailed schedule of all charitable ad civic cotributios by recipiet ad amout for the test year. Respose: See Exhibit No.4, Schedule No. t5, for a detailed schedule of Charitable ad Civic Cotributios for the compay for the TWelve Moths Eded November 3, 2o1S. 91. Provide a detailed aalysis of Special Services - Accout 795. Respose: The system of Accouts does ot iclude Accout 7gS as special services; See Exhibit No. 4, Schedule No. t4,for Aalysis of Outside Services Employed - Accout Provide a detailed aalysis of Miscellaeous Geeral Extrleses - Accout No.8or. Respose: The system of accouts does ot iclude Accout 8or as Miscellaeous Geeral Expese; See Exhibit No.4, Schedule No. t4, for a Aalysis of Accout 9go - Miscellaeous Geeral Expese.

167 Exhibit No. ro4 Schedule No. 9 Pages S of 6 Witess: K. K. Miller COLUMBA GAS OF PENNSYLVANA. NC. sg.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 94. List ad explai all o-recurrig, abormal or extraordiary expeses icurred i the test year which will ot be preset i future years. Respose: See Exhibit No.4, Schedule No List ad explai all expeses icluded i the test year which do ot occur yearly but are ofa ature that they do occur over a exteded period of years. (e.g. No-yearly maiteace programs, etc.) Respose: See Exhibit No.4, Schedule No. 16. g6. Usig the adjusted year's expeses uder preset rates as a base, give detail ecessary for clarificatio of all expese adjustmets. Give clarifuig detail for ay such adjustmets that occur due to chages i accoutig procedure such as chargig a particular expese to a differet accout tha was used previously. Explai ay extraordiary declies i expese due to such chage ofaccout use. Respose: Refer to Exhibit 4, Schedule No. 16. g7. dicate the expeses that are recorded i the test year, which are due to the placemet i operatig service of major plat additios or the removal of major plat from operatig service, ad estimate the expese that will be icurred o a firll-year's operatio. Respose: Columbia is ot projectig ay chage i expeses due to the placemet of major plat additios ito service, or the removal of major plat from service.

168 Exhibit No. ro4 Schedule No. 9 Page 6 of 6 Witess: K. K. Miller COLUMBA GAS OF PENNSYLVANA. NC. sg.s3. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 98. Submit a statemet of past ad aticipated chages, sice the previous rate case, i major accoutig procedures. Respose: See Exhibit No.4, Schedule No. 16.

169 Exhibit No. 14 Schedule No. 1 Page 1 of2 Witess: N. J. D. Krajovic Columbia Gas of Pesylvaia, c. Labor Gompariso Normalized HTY to Budgeted FTY Commets Normafized HTY (Twelve Moths Eded tusollsl 5 29,2,234 Per Exhibit 14 Schedule 1 Page 3 Budget Adiustmets Merit icrease Additioal Headcout Traiig itiatives Productivity savigs 5 426,77 3% icrease over HTY Budget at mid-year Additioal 28 FTEs to support safety iitiatives, ogoig compliace work, traiig ad additioal Egieerig ad 644,969 Costructio staff 3, Additioal labor time spet o traiig (281,9731 S 1,89,766 Budgeted FTY Labor (Twelve Moths Eded LLl3Olt6l S 3,11, Budgeted FTY Labor per Exhibit 1-4 Schedule 1 Page 3

170 Exhibit No. 14 Schedule No. 1 Page2 of 2 Witess: N. J. D. Krajovic Columbia Gas of Pesylvaia, c. Labor Compariso Normalized FTY to Budgeted FFRY Commets Normalized FTY (Twelve Moths Eded tv3lt6l 3,489,769 Per Exhibit 14 Schedule 1 Page 4 Budget Adjustmets Merit icrease S 449,448 3% icrease over FTY Budget at mid-year lcludes 29 additioal FTEs i Egieerig ad Costructio to support the Additioal Headcout 24L,L62 icreased capital budget deploymet Traiig iitiatives 5 8,62L Additioal labor time spet o traiig 5 1,53,231 Budgeted FFRY Labor (Twelve Moths Eded t2l31l!71 31,993, Per Exhibit 14 Schedule 1 Page 4

171 Exhibit No. 14 Schedule No. 'll Page 1 ot 2 Witess: N. J. D. Krajovic Golumbia Gas of Pesylvaia, c. Outside Services Gompariso Normalized HTY to Budgeted FTY Normalized HTY (Twelve Moths Eded 1/3/15) Polypipe refu d adjustmet Legal Fees Per Books Twelve Moths Eded 11/3/15 Budget Adjustmets Buildig maiteace for ew facilities Facility locatig Field assembled riser remediatio GPS program - data collectio Regulator statio maiteace side leak ispectio Corrosio remediatio Traiig - curriculum developmet Miscellaeous other field operatios work Budgeted FTY Outside Services - ( mo. ed. LLl3lt6l 22,29L,86 Per Exhibit 14 Schedule 1 Page 3 (81,928) Per Exhibit 4 Schedule!Page2 6L6,52O Per Exhibit 4 Schedule 1 Page 2 S 22,97,452 HTY Actuals 19, 768, 2, 25, 394, 135, 19, 31, tl3,54g 2,55O,548 Commets 24,648,OOO Budgeted FTY Outside Services per Exhibit 14 Schedule 1 Page 3

172 Exhibit No. 14 Schedule No. 11 Page 2 of 2 Witess: N. J. D. Krajovic Columbia Gas of Pesylvaia, lc. Outside Services Gompariso Normalized FTY to Budgeted FFRY Normalized FTY (Twelve Moths Eded 11/3/16) Commets S 24,648, Per Exhibit 14 Schedule 1 Page 4 Ratemakig Adjustmets S Per Exhibit 14 Schedule 1 Page 3 Budgeted Twelve Moths Eded 11/3/16 Budget Adjustmets Projected work for AOC remediatio, leak survey sychroizatio ad field assembled riser remediatio Traiig - curriculum developmet Geeral DMP program icreases Budgeted FFRY Outside Services - ( mo. ed. t2l\tlt7l S 24,648, Per Exhibit 14 schedule 1 Page 3 76, 669, 256, 1,695, _t_?6,333,999_ Per Exhibit 14 Schedule 1 Page 4

173 Exhibit No. 14 Schedule No. Page 1 o 2 Witess: N. J. D. Krajovic Golumbia Gas of Pesylvaia, c. Ret ad Leases Gompariso Normalized HTY to Budgeted FTY Normalized HTY (Twelve Moths Eded 1U3/15) S 2,t73,73 Per Exhibit 14 Schedule 1 Page 3 Budget Adjustmets York facility New Castle facility 173,335 To reflect full year ru rate 13,5 To reflect full year ru rate Rochester existig lease termiatio (4,8) PA North Operatios Ceter 47'J,,24O Nie moths of lease expese PA Traiig Ceter 45!,94 Eight moths of lease expese Commets All other facility ret icreases 138,91 Budgeted FTY Ret ad Leases - ( mo. ed. LLl3OlL5l S 3,498, Budgeted FTY Ret ad Leases per Exhibit L4 Schedule 1 Page 3

174 Exhibit No. 14 Schedule No. Page 2 of 2 Witess: N. J. D. Krajovic Golumbia Gas of Pesylvaia, c. Ret ad Leases Gompariso Normalized FTY to Budgeted FFRY Commets Normaf ized FTY (Twelve Moths Eded t{3lt6l S 3,992,83 Per Exhibit 14 Schedule 1 Page 4 Budget Adjustmets Caosburg Headquarters All other facility ret adjustmets (25,6tl, (69,193) Budgeted FFRY Ret ad leases - ( mo. ed. L2l3tlt7l S 3,898, Budgeted FFRY Ret ad Leases per Exhibit 14 Schedule 1 Page 3

175 Exhibit No. 14 Schedule No. 13 Page 1 of 2 Witess: N. J. D. KraJovlc Columbia Gas of Pesylvaia, c. NCSC Shared Services Compariso Normallzed HTY to Budgeted FTY Normalized HTY (Twelve Moths Eded 1113/15) 32,38,915 Per Exhibit 14 Schedule 1 Page 3 Ratemakig Adjustmets Per Books Twelve Moths Eded 11/3/15 (75,576!' Per Exhibit 4 Schedule tpage2 31,675,34 HTY Actuals Commets Budget Adjustmets Labor/Beefits/lcetive Compesatio Outside Services Depreciatio Outsourcig Expeses Taxes All other adjustmets 1,48, creased headcout i Fiace, HR ad ltto support projects 1,986, creased cosultig ad other support for projects ad iitiatives (457,) Due to retiremet of fixed assets 54, creased expeses to support projects 268, come ad other 728,66 cludes isurace, materials ad supplies, travel,4r?,66 Budgeted FTY NCSC Shared Services - ( mo. ed. LLlSOlt6) 35,153, Budgeted FTY NCSC Shared Services per Exhibit 14 Schedule 1 Page 3

176 Exhibit No. 14 Schedule No. 13 Page 2 of 2 Witess: N. J. D. Krajovic Golumbia Gas of PesylvaSa, c. NCSG Shared Services Compariso Normalized FTY to Budgeted FFRY Normalized FTY (Twelve Moths Eded 1113/15) 35,117,178 Per Exhibit 14 Schedule 1 Page 4 Commets Ratemakig Adjustmets 35,822 Per Exhibit 14 Schedule 1 Page 3 Budgeted Twelve Moths Eded LLlSOltS s 35,153, Per Exhibit 14 Schedule 1 Page 3 Budget Adjustmets Labor/Beefits/lcetive Compesatio Outside Services Outsourcig Depreciatio All OtherAdjustmets 1,28, creased headcout i Fiace ad ltto support projects (,) Reflects completio of projects from HTY 51, creased expeses to support projects 382, Depreciatio growth due to additio of ew fixed assets 231, cludes taxes, rets ad leases, ad travel 2,383, Budgeted FFRY NCSC Shared Services - ( mo. ed. L2l3tlL6) 37,536, Per Exhibit 14 Schedule 1 Page 4

177 Exhibit No. 14 Schedule No. 14 Page 1 ol2 Witess: N. J. D. Krajovic Columbia Gas of Pesylvaia, c. NCSC Shared Operatios Compariso Normalized HTY to Budgeted FTY Normaflzed HTY (Twelve Moths Eded 11/3/15) S 2L,255,671 Per Exhibit 14 Schedule 1 Page 3 Commets RatemaklgAdfustmets S LL8,722 PerExhibit4SchedulelPage2 Per Books Twelve Moths Eded 1il3/15 S 21,,374,393 HTY Actuals Budget Adlustmets Primarily 3% merit icrease ad icremetal headcout i Capital Executio, Safety ad Labor/BeefiS/lcetive Compesatio Outsourcig All other adjustmets (37,393) Traiig ad Gas Operatios to support workforce traiig ad deploymet of icreased 61, capital budget, 729,OOO creases for Call Ceter ad Customer Programs!,292,67 BudgetedFTYNCSCSharedOperatlos-(mo.ed.1{3/16) S 22,667,OW BudgetedFTYNCSCSharedNGDOperatiosperExhibitl4SchedulelPage3

178 Exhlbft No.'14 Schedule No. 14 Page2ol2 Wltess: N. J. D. KraJovlc Golumbla Gas of Pesylvala, c. NCSC Shared Operatlos Comparlso Normallzed FTY to Budgeted FFRY Normallzed FTY (Twelve Moths Eded 1113/16) Ratemaklg AdJustmets 22,627,323 PerExhibitlo4schedulelPage4?g,5Zl PerExhibitl4SchedulelPage3 Commets Budgeted Twelve Moths Eded LUSOlt6 22,667, PerExhibitl4SchedulelPage3 Budget AdJustmets Primarily 3% merit icrease ad icremetal headcout i Capital Executio, Safety ad Labor/Beeflts/lcetive Compesatio Outsourcig Expeses All other adjustmets BudgetedFFRYNCSCsharedoperatlos-(mo.ed,t2l3!t7l S Traiig ad Gas Operatios to support deploymet of icreased capital budget ad 749, Commercial ad Customer Programs. 374, lcreases for Call Ceter ad Customer Programs (6,) 1,63, 23,73, PerExhibitl4SchedulePage4

179 Exhibit No. 15 Page 1 of 1 Witess:J. J. Spaos COLUMBA GAS OF PENNSYLVANA, NC. STATEMEN'ff A\[',frb,?i5ER'fJf,T"=,f;',i}:5ff :'=*TRATES Aual Depreciatio Accruals related to Gas Plat i Service at November 3, ,71,699 'fi Plus: 5 Year Amortizatio of Negative Net Salvage at November 3, 216 4,51,669 Total _54,2,368_

180 Exhibit No. 15 Page 2 of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA. NC. Acct No. DEPRECABLE GROUP (1) TABLE 1. ESTMATED SURVVOR CURVES, ORGNAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT NOVEMBER SURVVOR CURVE ORGNAL COST AS OF BOOK RESERVE NOVEMBER 3, 216 t2\ /3) \4, \v, (4) FUTURE CALCULATED COMPOSTE BOOK ANNUAL ACCRUAL REMANNG ACCRUAL AMOU\T RATE LFE (5) (6) (7)=(6)/(3) (8)=(5/(6) DEPREGABLE PLANT UNDERGROUND STORAGE P-ANT 35.2 RGHTS.OF.WAY 351 COMPRESSOR STATON STRUCTURES SQUARE 65-R2.5 1,932 3,19,889 1,931 1,67, j23p58 25, WELLS 352 CONSTRUCTON 352 EQUPMENT TOTAL ACCOUNT STOMGE LEASEHOLDS AND RGHTS LNES COMPRESSOR STATON EQUPMENT MEASURNG AND REGU-ATNG EQU PMENT SQUARE 45-S2.5 SQUARE 5-s1.5 5-R R , ,68 967,813 26,941 45,288 95,915 3,1 799, ,68 967,798 26,932 45, , , , TOTAL UNDERGROUND STORAGE PLANT 5,8't,7E8 3,424,588 2,377,21 281, DSTRBUTON PLANT LAND AND LAND RGHTS.AND RGHTS RGHTS-OF-WAY TOTALACCOUNT R3 75-S4 2,584,852 3,239,62 5,824, ,837 1,61,53 2,259,34 1,927,15 1,638,99 3,565,'114 45,2 42,28 87, STRUCTURES AND MPROVEMENTS MEASURNG AND REGULATNG NDUSTRAL MEASURNG AND REGU.ATNG OTHER DSTRBUTON SYSTEMS DSTRBUTON SYSTEM STRUCTURES OTHER BULDNGS TOTALACCOUNT R1.5 5-R1.5 9-R1 33-S1 5,1 6,66 87,67 5,411, U.341 7,575,68 1,327,973 73,M1 1,652,34 3,778,633 14,29 3,758,925 18, ,45 679,824 1,4U,517 7,15 2,332,164 5,243,442 25, 't COMMUNCATON STRUCTURES 5-R2 16,515 6,58 1, OO 3.2 TOTAL ACCOUNT 375,786,399 3,74,286 9,46,111 36,6 2.82

181 Exhibit No. 15 Page 3 of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA, NC. TABLE 1. ESTMATED SURVVOR CURVES, ORGML COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT NOVEMBER Acct No. DEPRECABLE GROUP (1) SURVVOR CURVE ORGNAL COST AS OF NOVEMBER BOOK RESERVE FUTURE BOOK ACCRUAL (2) (3) (4) (5) CALCULATED ANNUAL ACCRUAL RATE (6) (7)=(6y(3) AMOUNT COMPOSTE REMANNG LFE (8)=(5/(6) 376 MANS CAST RON BARE STEEL OTHER 72-R R R1.5 " 476,35 366,588 ',t9,717 14,445-61,677,994 45,89,91 16,588,93 1,948,63 1,19,847,66 149,O78,U3 1,41,768,723 23,72, M. TOTAL ACCOUNT 376 1,253,1, ,5U,832 1,58,466,533 25,665,5 2.O5 378 MEASURNG AND REGULATNG EQUPMENT - GENEML MEASURNG AND REGULATNG EOUPMENT - CTY GATE 45-R.5 35-S2.5 M,38, ,117 1,o2,157 93,18 34,18,26 47,937 1,428,2M 4, SERVCES BARE STEEL OTHER 5-R.5 5G.R.5 828, ,963 14,969 't4,46 M5,862,O35 11,8,64 335,49,431,66, U TOTAL ACCOUNT ,69, ,536, ,154,4,675,319 2.U 381 METERS 381 METERS-AMR 382 METER NSTALLATONS 383 HOUSE REGULATORS 384 HOUSE REGULATOR NSTALLATONS 385 NDUSTRAL MEASURNG AND REGULATNG EQUPMENT - OTHERTHAN METERS 4.S1.s 15-S2.5 5S'R2.5 4US2 35.S3 3G.R.5 36,276,474 23,819,889 36,358, ,38,335 3,864,772 6,41,163 15,673,71 8,582,181 11,99,425 3,567,16 2,972,U 2,981,725 2,62,764 15,237,78 24,449,136 7,813, ,738 3,428, ,71' ,753, j ,U , , u OTHER EQUPMENT GENEML CUSTOMER NFORMATON SERVCES GPS EOUPMENT TOTAL ACCOUNT R.5 25-P2.5 1-s3 133,851 4,3U,U3 2,85,486 7,273,6aO 75,U3 839, ,74 1,277,653 58,58 3,495,17 2,M2,4 5,996,O27 3,786 2'14,13 329,8U 547, U TOTAL DSTRBUTON P-ANT 1,887,866, ,148,196 1,519,719,395 4,72, GENERALPUNT 39.1 STRUCTURES AND MPROVEMENTS - COMMUNCATONS 4G.R2.5,O7 85,422 u,648 2, OFFCE FURNTURE AND EQUPMENT FURNTURE EQUPMENT NFORMATON SYSTEMS TOTAL ACCOUNT 391 2G.SQ 1s-SQ 5-SQ 3,779,933 24, ,221,354 1,791,6 13,746 2,52,633 4,325,979 '1,988,333 1, ,57 1, ,362 35,28 2,855, ,

182 Exhibit No. 15 Page 4 of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA. NC. TABLE 1. ESTMATED SURVVOR CURVES, ORGNAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT NOVEMBER 3, 216 Acct No DEPRECABLE GROUP (1) TMNSPORTATON EQUPMENT - TRALERS STORES EQUPMENT SURVVOR ORGNAL COST AS OF BOOK CURVE NOVEMBER3,216 RESERVE (2) (3) (4) 15-SQ 2O-SQ 97,533 16,675 53,268 16,675 FUTURE BOOK ACCRUAL (5) M,265 ffi CALCULATED ANNUAL ACCRUAL (6) 13,166 COMPOSTE REMANNG LFE ts-fgt(6) (7)=(6y(3) 't TOOLS, SHOP AND GAMGE EQUPMENT EQUPMENT CNG FACLTES TOTAL ACCOUNT 394 LABORATORY EOUPMENT POWER OPEMTED EQUPMENT 25.SQ -S1.5 2-SA -L3 14,131,U5 1,953,498 16,85,342 5,661 1,435,493 5,797,22 8,3U,624 1,953, ,7s,56 8,334,836 35,23 15,638 1,367,642 67, ,71 526,83 1,797 21, COMMUNCATON EQUPMENT TELEPHONE TELEMETERNG TOTAL ACCOUNT 397 1o-sQ 17-R3 168, ,625 5,26 1,991,311 88r'.,22 1,17,19 221,OOO 2,16,141 1,47,827 1,1,315 21, MSCELLANEOUS EQUPMENT 1s-SQ 86,52'l 199, ,252 57, s TOTAL GENERAL PANT 28,47,79 14,881,611 13,166,181 1,35, SUBTOTAL DEPRECTABLE PTNT 1,921,716, ,454,395 1,5U,261,777 46,37, AMORTZABLE P-ANT 33 MSCELLANEOUS NTANG BLE PLANT ENVRONMENTAL REMEDATON 374,2 LAND, OTHER DSTRBUTON SYSTEMS STRUCTURES AND MPROVEMENTS. LEASED 25,832,4 477,118 4,131,521 8,753,916 17,78,496 (1,686,4s4) 179,478 74,882 3,39,639 3,55,53 -. u8,174 "" SUBTOTAL AMORTZABLE P-ANT 3,441,51 7,987,842 2,469, ,227 NONDEPRECABLE P-ANT TOTAL GAS P.ANT ldicates the use of a iterim survivor curve ad retiremet dat. Accrual rate based o idividual asset amortizatio. l,e 172,413 3 s37 5,442,217_ l,s,ill3ol _lg4_q,6gg_

183 Exhibit No. 15 Page 5 of 1 Witess:J. J. Spaos COLUMBA GAS OF PENNSYLVANA, NC. TABLE 2. SUMMARY OF COST OF REMOVAL AND GROSS SALVAGE AND AMORTZATON OF EXPERENCED AND ESTMATED NET SALVAGE Year Cost of Removal Gross Salvaoe Net Salvaqe 211 5,725,389 53,2U (5,672,155) 2 3,151,214 25,333 (3,5,991) 213 2,838,11 157,757 (2,68,353) 214 6,493,118 (6,493,118) 215 4,557,664 2,828 (4,536,836) Total 22,765, ,153 (22,59,343) Five Year Amortizatio of Negative Net Salvage (4,51,669)

184 Exhibit No. 15 Page 6 of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA, NC. STATEMENT OF ANNUAL DEPRECATON EXPENSE AT PRESENT RATES THRTEEN MONTHS ENDED DECEMBER 31,217 Aual Depreciatio Accruals related to Gas Plat i Service at December 31,217 57,391,343 Plus: 5 Year Amortizatio of Negative Net Salvage at December 31,217 4,518,788 Total 61,91,131

185 Exhibit No. 15 Page 7 of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA. NC. Acct No. DEPRECABLE P-AhT DEPRECABLE GROUP (1) TABLE 1. ESTMATED SURVVOR CURVES, ORGML COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT DECEMBER ORGML COST FUTURE SURVVOR AS OF BOOK BOOK CURVE DECEMBER31,217 RESERVE ACCRUAL (2) (3) (4) (5) CALCUTATED AMOUNT RATE -----Gt- 1zp1o)3t COMPOSTE REMANNG LFE (8)=(5y(6) UNDERGROUND STORAGE PLANT 35.2 RGHTS-OF-WAY 351 COMPRESSORSTATONSTRUCTURES SQUARE 65-R2.5 1,932 3,19,889 1, ,339,667 1,851, , WELLS CONSTRUCTON EQUPMENT TOTAL ACCOUNT 352 SQUARE ' 799, , * 168,68 168,68 967, , 'l STOMGE LEASEHOLDS AND RGHTS LNES COMPRESSOR STATON EOUPMENT MEASURNG AND REGULATNG EQUPMENT SQUARE * 26, ,288 5-R , R1.5 " 3,1 26,932 45,288 68,325 3, ,96 38, O TOTAL UNDERGROUND STORAGE PLANT 5,858,158 3,724,951 2,133,28 288,2il 4.92 DSTRBUTON PLANT LAND AND LAND RGHTS LAND RGHTS RGHTS-OF-WAY TOTAL ACCOUNT R3 75-g 2,832, ,587 2,149,59 49,497 3,239,62 1,M7,478 1,592,4 41,877 6,72,248 2,331,65 3,741,183 91, STRUCTURES AND MPROVEMENTS MEASURNG AND REGULATNG NDUSTRAL MEASURNG AND REGULATNG OTHER DSTRBUTON SYSTEMS DSTRBUTON SYSTEM STRUCTURES OTHER BULDNGS TOTAL ACCOUNT R1.5 5-R1.5 9-R1 33-S1 5,53,327 1,46,36 87,67 74,88 ' 5,534,263 1,U2,427 2,287, ,46 7,821,62 2,s87,833 4,3, ,792, ,691, ,755 1,541,932 74,16 5,233, , COMMUNCATON STRUCTURES 5-R2 16,515 6,866 9, TOTAL ACCOUNT 375 1s,456,114 4,75,867 9,38, ,

186 Exhibit No. 15 Page 8 of 1 Wihess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA, NC. TABLE 1. ESTMATED SURVVOR CURVES, ORGML COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT DECEMBER Acct No. DEPRECABLE GROP (1) ORGNAL COST FUTURE SURVVOR ASOF BOOK BOOK CURVE DECEMBER 31,217 RESERVE ACCRUAL AMOUNT RATE (21 CALCULATED ANNUAL ACCRUAL (3) (41 (5) (6) (7)=(6y(3) COMPOSTE REMANNG t8)=(s-tret 376 MATNS CAST RON BARE STEEL OTHER 72-R R R1.5 4, ,848 53,98,418 39,2,735 1,394,646,86 164,68,211 95,968 14,24 14,95,683 1,865,97 1,229,965,875 27,992, O TOTAL ACCOUNT 376 1,4/la,157,32 23,999,794 1,2M,'157,526 29,872, MEASURNG AND REGULATNG EOUPMENT. GENEML MEASURNG AND REGULATNG EOUPMENT. CTY GATE zt5-r.5 3S2.5 47,s44, ,117 11,263,278 98,46 36,281,665 43,71 1,515,82 4, SERVCES BARE STEEL OTHER 5-R.5 5-R.5 7, , ,681,663 1,654,2 77,85 11, ,27,443 13,895, U TOTAL ACCOUNT 38 49,382,542 2,277, ,14,928 13,97,317 2.U 381 METERS 381 METERS-AMR 382 METERNSTALLATONS 383 HOUSE REGULATORS 384 HOUSE REGULATOR NSTALLATONS 385 NDUSTRAL MEASURNG AND REGULATNG EQUPMENT - OTHER THAN METERS 43.S1.5 1.S R2.5 4-s2 35-S3 3-R.5 37,714,613 24,289,O53 37,776,263,47,374 3,86/.,772 16,58,949 1,44,U2,W,434 3,829,U9 3,O44,66 6,572,4U 3,265,874 21,25,664 13,8r',O,211 25,27,829 8,217,825 82,36 3,36,59 913,lm8 1,743, , , ,393 27, z.ov u OTHER EQUPMENT 387 GENEML 387,4 CUSTOMERNFORMATONSERVCES GPS EQUPMENT TOTAL ACCOUNT R.5 25-R2.5 1G.S3 133,851 43U,343 79,896 1,O71,728 53,955 3,262,615 3,371 24,O 4,342p25 811,351 3,531,574 49,955 8,81't,119 1,962,975 6,848,1M 698, TOTAL DSTRBUTON P-ANT 2,1#,829,913 39s,654,753 1,71't,175JA7 5,456,754 2.fi GENERAL P-ANT 39.1 STRUCTURESANDMPROVEMENTS-COMMUNCATONS 4-R2.5,7 88,154 31,916 2,419 2.O OFFCE FURNTURE AND EOUPMENT FURNTURE EQUPMENT 391. NFORMATONSYSTEMS TOTAL ACCOUNT 391 2G,SQ lssq 5 Q 3,48,597 24,427 1,216,28 14,953 't,518,21',1 775,789 4,591,235 2,6,95 1,832, ,3 9,474 1, , ,111 2,584, ,

187 Exhibit No. 15 Page of 1 Witess: J. J. Spaos COLUMBA GAS OF PENNSYLVANA" NC. TABLE 1. ESTMATED SURVVOR CURVES, ORGNAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECATON ACCRUALS RELATED TO GAS PLANT AT DECEMBER 31,217 Acct No. DEPRECABLE GROUP (1) ORGNAL COST SURVVOR AS OF BOOK CURVE (21 DECEMBER 31,217 (3) RESERVE (4) FUTURE BOOK ACCRUAL (5) (6) (7)=(6)(3) COMPOSTE REMANNG AMOUNT RATE LFE (8)=(5y(6) TRANSPORTATON EQUPMENT - TRALERS STORES EOUPMENT 1s-SQ 2 Q 92,324 13,435 52,537 13,436 39,787 17, TOOLS. SHOP AND GARAGE EQUPMENT EQUPMENT CNG FACLTES TOTAL ACCOUNT Q ' ,29,766 6,4,286 8,989,48 568,47 1,953,498 1,953,498 16,983,2U 7,993,784 8,989,48 568, LABOMTORY EQUPMENT POWER OPEMTED EQUPMENT COMMUNCATON EOUPMENT - TELEMETERNG MSCELLANEOUS EOUPMENT 2-sQ 't2-l3 17-R3 15-SQ 27,93 1,435,493 3,242, ,975 13,685 14,218 1,367,446 68,87 1,2,46 2,42,4 213, ,621 1,539 23,89 191,377 6, EO o.vo TOTAL GENERAL P,ANT 27,373,1U, , ,423,4y 1,396,6t[5 5.1 SUBTOTAL DEPRECABLE P.ANT 2,17,61as 43:,4* 1,75;1,731,48 52,141, AMORTZABLE PLANT MSCELLANEOUS NTANGBLE PLANT ENVRONMENTAL REMEDATON LAND. OTHER DSTRBUTON SYSTEMS STRUCTURES AND MPROVEMENTS. LEASED SUBTOTAL AMORTZABLE PLANT 36,337,25 477,118 4,518,13 41,33i2498 9,799,828 26,537,422 (2,266,471) m,19 1,8,296 3,437,8U E,759,84t,9752ffi 4,748,29 * 51,la1 * 5,249,69 NONDEPRECABLE PLANT TOTAL GAS PANT dlcates the use of a iterim survlvor curve ad retiremet dato. Accrual rate based o idlvidual asset amortizatio. 2211,s6''.,196 4i21,A9,299 1,78;1,77, t,34tt

188 Exhibit No. 15 Page 1 of 1 Witess:J. J. Spaos COLUMBA GAS OF PENNSYLVANA. NC. TABLE 2. SUMMARY OF COST OF REMOVAL AND GROSS SALVAGE AND AMORTZATON OF EXPERENCED AND ESTMATED NET SALVAGE Year Cost of Removal Gross Salvaqe Net Salvaqe 2 3,151,214 25,333 (3,5,881) 213 2,838,11 157,757 (2,68,353) 214 6,493,1 18 (6,493,1 18) 215 4,557,664 2,929 (4,536,836) 216 5,758,867 1,1 (5,757,755) Total 22,798,973 25,31 (22,593,943) Five Year Amortizatio of Negative Net Salvage (4,518,788)

189 Exhibit No. ro6 Schedule No. r Page r of r Witess: Papilas Fischer COLUMBA GAS OF PENNSYLVANTA, NC sg.sg ll. BALANCE SHEET AND OPERATNG STATEMENT E. GAS UTLTES 35. Submit a schedule showig Gross Receipts Tax Base used i computig Pesylvaia Gross Receipts Tax Adjustmet. Respose: Not Applicable.

190 xhibit No. ro6 Schedule No. z Page r of5 Witess: Papilas Fischer COLUMBA GAS OF PENNSYLVANA., NC. st.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 5. Provide a schedule of federal ad Pesylvaia taxes, other tha icome taxes, calculated o the basis of testyear per books, pro forma at preset rates, ad pro forma at proposed rates, to iclude the followig categories: a. social security b. uemplosrmet. c. capital stock. d. public utility realty. e. P.U.C. assessmet. f. other property. g. ayotherappropriatecategories. Respose: Refer to Exhibit No. to6, Schedule z, Pages z through 5.

191 Columbia Gas Pesylvaia, c. Statemet of Projected Taxes Other Tha come Taxes at Preset Rates Twelve Moths Eded November "FTY Schedule" Exhibit No. 16 Schedule No. 2 Page 2 of 5 Witess: Papilas Fischer Lie No. Descriptio 1 FCA 2 FUTA&SUTA 3 Property Tax 4 CapitalStock 5 Licese ad Frachise 6 Sales ad Use 7 Other 8 TotalTaxes Other Tha come Taxes Aualized Twelve Moths Eded Nov Aualized Twelve Moths Eded Nov Adiustmets 2,213, ,68 58,697 26,485 7,343 94,933 (117,338) (26,485) 2,39,65 164,68 463,359 7,343 8,749 8,749 3,181,554 (228,89) 2,952,664 Columbia Gas Pesylvaia, c. Statemet of Projected Taxes Other Tha come Taxes at Preset Rates Twelve Moths Eded December "FFTY Schedule" Lie No. Descriptio 1 FCA 2 FUTA&SUTA 3 Property Tax 4 CapitalStock 5 Licese ad Frachise 6 Sales ad Use 7 Other 8 Total Taxes Other Tha lcome Taxes Aualized Twelve Moths Eded Nov. 3. 2,38,65 164,69 463,359 7,343 8,749 Aualized Twelve Moths Eded Adiustmets Dec31.2O17 137,62 137,62 2,446, ,68 463,359 7,343 8,749 g"ro-fa

192 Exhibit No. 16 Schedule No.2 Page 3 of 5 Witess: Papilas Fischer Columbia Gas Pesylvaia, c. Taxes Other Tha lcome Taxes To Aualized Level of FCA Tax Twelve Moths Eded November 3, 216 "FTY Schedule" Lie No. Descriptio Amout Referece 1 Net Labor Aualized for FTY (TME 1 1/3/16) 3,489,769 Exhibit 14, Schedule 1, Page 2, Lie 1 2 f cetive Compesatio for FTY (TME 1 1/3/16) 1,617, Exhibit 14, Schedule 1, Page 2, Lie 2 3 Ff CA HTY Experiece Factor 7.19Q4o/o Exhibit 6, Schedule 2, Page 3, Lie 3 4 Aualized FCA for FTY (TME ) 2,38,65 (L 1 + L 2) x L 3 5 Aualized FCA Tax at HTY (TME 1113/15) 2,213,672 Exhibit 6, Schedule 2, Page 2, Lie 1 6 Total FCA Tax Adjustmet - FTY 94,933 Columbia Gas Pesylvaia, c. Taxes Other Tha come Taxes To Aualized Level of FCA Tax Twefve Moths Eded December 31,217 "FFTY Schedule" Lie No. Descriptio Amout Referece 1 Net Labor Aualized for FFRY (TME ) 32,329,714 Exhibit 14, Schedule 1, Page 2, Lie 1 2 cetive Compesatio for FFRY (TME \ 1,691, Exhibit 14, Schedule 1, Page 2, Lie 2 3 FCA HTY Experiece Factor 4 Aualized FCA for FFRY (TME J31117\ 7.194o/o Exhibit 6, Schedule 2, Page 3, Lie 3 2,446,225 (L 1 + L 2) x L 3 5 Aualized FCA Tax at FTY (TME 1113/16) 2,38,65 6 Total FCA Tax Adjustmet - FFRY 137,62

193 Exhibit No. 16 Schedule No. 2 Page 4 of 5 Witess: Papilas Fischer Columbia Gas Pesylvaia, c. Taxes OtherTha lcome Taxes To Aual2ed Level of Property Tax Twelve Moths Eded November 3, 216 "FTY Schedule' Lie No. Descriotio * Aualized Nov PURTA Tax o property as ol 131Q15 2 Locally Assessed PA Property Tax - Latest Paid 3 WV Tax Year as of Assessed Value o Stored Gas WV Tax Year Effective Tax Rate 5 Aualized Estimated WV Property Tax o Stored Gas 6 Total Property Tax Expese - Aualized 7 ProperV Tax Expese - HTY Normalized Total Property Tax Adjustmet 14,69, ,257 11, , ,359 58,697 _!_999 9 " Based o most cuet available iformatio. oer 214 PURTA. Columbia Gas Pesylvaia, c. Taxes Other Tha come Taxes To Aualized Level of Property Tax Twelve Moths Eded December 31, 217 "FFTY Schedule' Lie No. Descriptio * AualZed Dec PURTA Tax o property as of Locally Assessed PA Properly Tax - Latest Paid WV Tax Year as of Assessed Value* o Stored Gas WV Tax Year Effective Tax Rate 14 Aualized Estimated \W Property Tax o Stored Gas 15 Total Properly Tax Expese - Aual2ed 16 Property Tax Expese - FTY Normalized 17 Total Propefi Tax Adjustmet 14,69, ,257 11, , , , * Based o most cuet available iformatio, per 214 PURTA *" Based o estimated WV storage for year edig 13115

194 Exhibit No. 16 Schedule No. 2 Page 5 of 5 Witess: Papilas Fischer Columbia Gas Pesylvaia, c. Taxes Other Tha lcome Taxes To Aualized Level of Capital Stock Tax Twelve Moths Eded November 3, 216 "FTY Schedule" Lie No. Descriptio 1 Capital Stock Value - Per 214 Retur 2 Allocatig Percetage - Per 214 Retur 3 Capital Stock Taxable Value - Per 214 Retur Capital Stock Tax Rate 5 Aualized Capital Stock Tax 6 Capital Stock Tax Expese - HTY Normalized " Aualized Nov ,91, ,856,51. 26,485 7 Total Capital Stock Tax Adjustmet 8 * Based o most cuet available iformatio, per 214 Retum. Columbia Gas Pesylvaia, c. Taxes Other Tha lcome Taxes To Aualized Level of Capital Stock Tax Twelve Moths Eded December 31,217 'FFTY Schedule" Lie No. Descriptio * Aualized Dec.31,217 9 Capital Stock Value - Per 214 Retur 1 Allocatig Percetage - Per 214 Retum 11 Capital Stock Taxable Value - Per 214 Retum 217 Capitd Stock Tax Rate 13 Aualized Capital StockTax 471,91, ,856, Capital Stock Tax Expese - FTY Normalized 15 Total Capital Stock Tax Adjustmet 16 * Based o most cuet available iformatio, per 214 Retur. "* Capital Stock Rate has phased out to zero i year 216.

195 Exhibit No. 16 Schedule No. 3 Page 1 of 1 Witess: Papilas Fischer COLUMBA GAS OF PENNSYLVANA. NC BALANCE SHEET AND OPEMTNG STATEMENT A. ALL UTLTES 48. Provide a copy of the latest capital stock tax report ad the latest capital stock tax settlemet. Respose: See Exhibit 6, Schedule Submit details of calculatios for Taxes, Other tha come where a compay is assessed taxes for doig busiess i aother state, or o its property located i aother state. Respose: Columbia Gas of Pesylvaia, c. maitais several cotracts for the storage of gas i states outside Pesylvaia. The curret amouts iclude property, licese or frachise tax for gas storage maitaied i West Virgiia ad Ohio CommercialActivity Tax (CAT) relatig to off system sales, as follows: Tvpe of Tax Property - Storage Licese/Frachise Ohio CAT "FTY Schedule" For the Moths Eded 1113/ "FFTY schedule" For the Moths Eded ,643

196 Exhibit No. ro7 Page r of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA. NC Sg.sg l. BA-ANCE SHEET AND OPERATNG STATEMENT A. ALL.]"TLTES 8. State amout of debt iterest utilized for icome tax calculatios, ad details of debt iterest computatios, uder each of the followig rate case bases: a. Actual test year 28,o23,975 b. Future test year 3o,938,487 c. Fully Forecasted test year 95,858,186 d. Proposed Fully Forecasted Test Year 35,858,186 Respose: See Exhibit No. rot,page t6, for detail of the debt iterest computatio. g. State amout of debt iterest utilized for icome tax calculatios which has bee allocated from the debt iterest of a affiliate, ad details of the allocatio, uder each of the followig rate case bases: a. Actualtestyear b. Aualized test year-ed c. Proposedtestyear-ed Respose: The Compay is reflectig a Columbia Gas of Pesylvaia, c. capital structure i its claim. No iterest has bee allocated from a affiliate. See xhibit No.to7, Page 16, for detail of the debt iterest computatio. 26. Provide the followig icome tax data: Respose: a. Cosolidated icome tax adjustmet, if applicable. b. lterest for tax pu{poses (basis.) a. See Exhibit No.7, Pages z-4. b. See Exhibit No. roz, Schedule No.3, Page 4,for iterest calculatio.

197 xhibit No. ro7 Page z ofrg Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA" NC qg.st. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 51. Submit a schedule showig for the last five years the icome tax refuds, plus iterest (et of taxes), received from the federal govermet due to prior years' claims. Respose: See Exhibit No.7, Page Provide detailed computatios showig the deferred icome taxes derived by usig accelerated tax depreciatio applicable to post-t969 utility property icreases productive capacity ad ADR rates o property. (Separate betwee state ad federal; also, rate used). Respose: a. State whether tax depreciatio is based o all rate base items claimed as of the ed of the test year, ad whether it is the aual tax depreciatio at the ed ofthe test year. b. Recocile ay differece betwee the deferred tax balace, as show as a reductio to measures of value (rate base), ad the deferred tax balace as show o the balace sheet. See Exhibit No. rot,page 3, showig the computatio of deferred icome taxes. Detailed reports are too volumious to attach. a. Tax depreciatio is based o all rate base items claimed at the ed of the test year. Federal tax depreciatio of tz7,ggo,4o6 is the aual tax depreciatio at the ed of the firlly forecasted rate year. b. See Exhibit No. 1o7, Page 5.

198 COLUMBA GAS OF PENNSYLVANA, NC. Tax & Book Depreciatio Expese 215 Composite Depr Rate Tax Depr Book Depr Differece Fiscal Year Edig 1115 Tax Rate Exhibit No.17 Witess: P. Fischer Page 3 of 19 Defeed Taxes Class Life ADR (Pre-1971) Book Depr. O Basis Diff 93,194, ,915,833 (1,21,772) 9,73,447 (9,73,447) N/A N/A ADR ACRS MACRS Other-MAPCO Book Depr. Normalized Total 84,327,595 79,582, ,74,7_ o Allocatio Tax Depreciatio 334 3,449 88,4,34 N/A N/A N/A N/A 29,583, ,449 88,4, , ,94, ,44'1,49 4,91, ,715, Fiscal Year Edig 1116 Composite Tax Depr Rate Tax Depr Book Depr Differece Rate Defeed Taxes Class Life ADR (Pre-1971) Book Depr. O Basis Diff 91,686, ,3 1,915,833 9,73,447 (1,891,521) (9,O73,447\ NiA N/A ADR ACRS MACRS Other-MAPCO Book Depr. Normalized Total 84,327,595 78,514, ,37, Tax Depreciatio 334 3,449 19,93,15 1,o27,767 N/A N/A N/A N/A Less:1 mo ,449 19,93,15 (38,721,419 7,375,469 64,51, '1, ,182, ,721,419 (38,721,4191 O.35 (13,552,497\ ,578,796 Pro Forma Adjustmets (5,138).35 (179,248) Total Test Year Tax Depreciatio Total Test Year

199 COLUMBA GAS OF PENNSYLVANA, NC. Tax & Book Depreciatio Expese Exhibit No. 17 Witess: P. Fischer Page 3a of 1 9 Basis 217 Composite Depr Rate Tax Depr Book Depr Fiscal Year Edig 17 Tax Differece Rate Deferred Taxes Class Ufe ADR (Pl9-'lg71 ) 9'1,686, ,3 1,915,833 (1,891,521) N/A Book D6p.. O Basis Di 9,OZS,44Z (S,OZg,44Zi N/A ADR ACRS MACRS Other-MAPCO Book Depr. Normalized Total 84,327,595 78,517, ,451, ,M9 7,362, ,983, Allocatio 1. Tax Depreciatio 't27,39,46 N/A N/A 3, ,27 N/A 7,362, ,576,89 NiA.35 46,42,63 (46,42,63).35 (16,24,722\ 57,391,343 8,964, ,337,411 Less: mo. 8,964, ,337,411 Pro Forma Adjustmets 175, ,462 Total Test Year Tax Depreciatio 7,39,46 TotalTest Year 81.35

200 xhibit No.ro7 Page 4 of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA. NC Sg.Sg ll. BALANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 53. Submit a schedule showig a breakdow of the deferred icome taxes by state ad federal per books, proforma existig rates, ad uder proposed rates. Respose: See Exhibit No. 1o7, Page 5.

201 Erhlbtt No. 1 7 wlhs. Papllao W, Fbcher Page 5 of '19 Sub A@ut Bek Bala@ 11mt15 PGFoma Adlusbet Eriltm Rat6 PDFoma Det d Td PpFoma Blla@ Actvlty Adjult ls 1'113/'15 J'll1r11ll16 PoFlod Rat6 PGForu Td Bala@ 11t3J/16 PpFoma Tu Bala@ PcFoma PpFoma P@Foma TdBala@ TdBala@ TdBala@ 191D1 19@2 'r91 192m 195m 196 'r95 im1@m rwm 1@@ Td vobry Adj - F d Tq vetory AdJ - St Capltalb d vetgry - Fed Crpltallz d vobry - Sl Cusbmd Adve6 - F.d Cuslcmer Adva6 - St Fed@l Net Op Etg Lc Subblal Rate Ba@ Td Method Chage: Ropalr - Fed TqM thodchar s.ropah-st Pemylvala NotopeEug L6- St All Other Dotdld '19 l@mo Td6 Subbtal No Ratio Be 3,995,69 1,266,&7 4,422 2,798 2,5/.1,478 85,92 17, ,573, ,181 (428, ,78 (135,78) (17,11,@4' 17,11,6U 14, ( ) 31,743,46 (31,743,46) 3,995,6S 1,264,87 4,82, 2,798 2,5/.1,478 45, ,26 26,573,1A2 859, ,479 (1,576) (s) 231,76 73, ,182 15,32,195-4,854,113 1,539,345 7,2U ,772,9 879,198 31, ,893,377 4,925,935 1,82,52 7,1't2 2,28 2,791,81 885, :t,17,59 4,926,fi2 't,2257 7,3 2,2N 2,88, , ,927,476 't,562,462 1,562,667 7,1U 7,145 2,2U 2,26 2,82s,'t8 2,U1,75f , , ',t ,3,5 42,9t,191 42,7,257 TotalA@ut ' i l31t49,l9gl ,929,199_ : / E ,7,257 v6t t Td Credfb ( ) Job Dqdopmet Tq Cr dlt! ( ) Total A@m55 (No Rato Bas) (2.852.&\ 2.A52.W (z.ffiz.wt Varlou! E:@ A@lsEt d Ta Dop@llto - Fed Subbtal Rato Bae (7,37.7t (26,1 97,37,7' (26,1 ( ) G7.O (297,163,7891 (87,25,8251 ( ) ( ) (3er,18g,614) (368,18s,398) (37.4,963) (37',t.89,ir) (373,731,5E91 (37,4,s63) (371,89,3:) (373,731,sEg) m 2825 SFAS 1 S Ofisot - F d SF S 9 Offlst- Si No-utllv othq - F d No-utllty B@k Gal o Salo PFporty - F d Subblal No Rato Ba@ Total A@ut ,913, ,913,173 (1,1,928,59) 14,928,59 (95.847) A,997,791 AA,937,79 ( ) 218.8' ( ) ( ) ( S8) (3M re1@re Psmylyala Not OpoEtg Loe F d ml Ofi@l All Other Dofe d Tq6 Subtotal No Ralo Bas Total A@ut 283 Total A@mulat d Defd d Tq6 (5,988,743) 5,988,743 (1.43,181 1,43,18 (7,391,851) 7,39r, ?3rts51) u t -furu5l ( ( ) - ( t^ ( i)9) ( ( ) ( )

202 Exhlblt No. 'l 7 Wfhs: Poplla! W. Flochor Page 5a of 19 Sub A@ut A@ut 'l 9 - Defer d l@mo Td6 1S1 Td vetcry Adl - F d 192 TdlvebryAdJ-St 191 Capltallz dlvotory-f d 192 Capttallz d vetcry - St 195 Cu6bmerAdvflF - Fed 96 C6tomd Adv4@ - St 1 95 Fed@l Net OpeEdg Lc Subbtal Rats B@ P@Foma Tq Bda PcFomr PcFoma TdBala@ TdBah@ PGFoma PcForu PDFoma PGFomo PGFoma TdBala@ TdBsla@ TqBala@ TdBala@ TdBala@ PBFoma Tq Bala@ 4,928,523 4,929,17 4,m9,817 4,9{,464 4,93't,'t't1 4,931,78 it,932,,15 4,933,52 4,933,696 1,62,A72 1,563,7t 1,563,282 'r,563,487 'r,563,692 1,563,897 1,564j2 1,s64,37 1,&4,s 7,16 7,167 7,178 7,189 7,2@ 7,211 7,22. 7,233 7,244 2,272 2,276 2,28 2,2U 2,2ffi 2,292 2, ,858,46 2,475, 2,491,7U 2,98,353 2,92s,2 2,841,651 2,9s8,3 2,971,949 2,@1,599 96, ,7U 916, ,2U 927,il4 9p,92/ 938,14 3,W 94a,659 32,38,67 32, ,48 31, t , X ,881 42,648,323 42,515,s9 423a4,4fi 42253,521 42,.,87 41,991,653 41,86,719 41,7m,7A5 41,598,839 Dofered Td Actvtty 1t' t17 79,366 25,167_ 219,M5 69,461 (&7,5\ (294,538) PGFoma AdJultmeta Prcrued Rat6 PpFoma Td Bala@ 1?, ,gilii,696 1,561,5 7, ,991,59 gl8,6s9 31,15,831 41,598,8:p 1o1@1o@ 1srufl@ 1@rm Tq M thod Chago: Ropalr - F d Td Method Chago: Repah - St Pssylvala NotopsEtg L@ St All Other OeJded 19 l6me Td Subbtal No Rate Bare TotalA@ut' /, ,515,89 42.WA55 42,253,521 42,2,87 41,991,653 41, A ,839 ( ) l1e@9- v6t@t Tq Cr dlt ( ) Job Developmsi Td Credlt8 (1971-1gEE) Total A@ui 255 (No Ralo Ba@) VartM Ex@ A@l@ted Td Depr dato - Fed Subtctal Rate B@ (375,561,38) Q375,2521 (379,172,18lJ1 (3,j,951,422) (382,713,68) (384,459,854) (386,189,579) (387,93,288) (389,66,268) (56,338.5) N,m1,471 ( t (56,338,5) 9,921,171 (389,66268) , mlmm@ SFAS 19 Offst- Fed SF SlogOttuel-St No-LJdllly Other - Fed No{Jtllty B@k Gal o Salo Prcperty - F d Subtotal No Rato Baso Total A@ut 282 ( ) ( Pelylvala Nst OpoEtg L@- F doral Oftoet All Other Defor d 2tiil l@mo Td6 Subbttl No Ratio Baso Total A@ut 2& ,!t T ( ) Tolal A@mulated Dofd d Td6 (56, ) (3{A.@7.4251

203 COLUMBA GAS OF PENNSYLVANA, NC. CALCULATON OF DEFERRED NCOME TAX ADJUSTMENT Exhibit No. 17 Witess: Papilas W. Fischer Page 5b of 19 Defeed Taxes at ,351,26 A Projected Deferred Taxes at 17 crease i Deferred Taxes 389,376,98 57,25,72 Per Regulatory Books Per Reg. Sec Differece Balace Deferred Taxes 't1t3t216 Ja-17 Feb17 Mar-17 Apr-17 May-17 Ju-1 7 Jul-17 Aug-17 Sep17 Oct-17 Nov-1 7 Dec-17 B^ 4,752,142 4,752,142 4,752,142 4,752,142 4,752,142 4,752,142 4,752,'t42 4,752,'t42 4,752,142 4,752,142 4,752,142 4,752,142 c 365/ /365 34/ t /365 t365 92t365 61/36s 31/365 1/365 =B*C 4,361,555 3,957,948 3,554,342 3,163,756 2,76,148 2,369,561 1,965,955 't,562,348 1,197,8 794,194 43,67 13,2 D 332,351,26 332,351,26 336,7,761 34,67,79 344,225,O51 347,388,87 35,148, ,518, ,484, ,46, ,244, ,38, ,442,42 (39,587) ('t,184,781) (2,382,581) (3,e7,968) (5,962,962) (8,345,542) (11,131,729) (14,321,523) (17,875,865) (21,833,813) (26,182,349) (3,921,471) ^57,O25,7 21 2= 4,7 52,1 42

204 Exhibit No. ro7 Page 6 of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA, NC ST.SS il. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 54. Submit a schedule showig a breakdow of accumulated ivestmet tax credits (3 percet, 4 percet, 7 percet, to percet ad rr percet), together with details of methods usedto write-offthe uamortized balaces. Respose: See Exhibit No. ro7,page7 ad7a. 55. Submit a schedule showig the adjustmets for taxable et icome per books (icludig below-the-lie items) ad pro forma uder existig rates together with a explaatio of ay differece betwee the adjustmets. dicate charitable doatios ad cotributios i the tax calculatio for rate makig purpose. Respose: See Exhibit No. 1o7, Pages 8 ad Submit detailed calculatios supportig taxable icome before state ad federal icome taxes where the icome tax is subject to allocatio due to operatios i aother state, or due to operatio of other taxable utility or o-utility busiess, or by operatig divisios or areas. Respose: Columbia Gas of Pesylvaia has a proprietaryiterest i udergroud gas stored i other states. The compay also makes off-system gas sales that are allocated for tax purposes to states other tha Pesylvaia. The owership of the stored gas ad the off-system gas sales oted above have created certai tax liabilities i the state jurisdictio where the gas is located or the sale allocated. This, i tur, has created a decrease i taxable icome apportioed to the Commowealth of Pesylvaia for state icome tax calculatios. The overall impact o the compay's state icome tax effective rate is ot material compared to the 9.99% Pesylvaia rate that is icluded i base rates.

205 Witess: Exhibit No. 17 Papilas W. Fischer Page 7 of 19 COLUMBA GAS OF PENNSYLVANA. NC. ACCUMULATED UNAMORTZED NVESTMENT TAX CREDT AS OF NOVEMBER Lie No. Vitage Year T T J.D.C. 4o/o J.D.C. 11 1o/o (3) J.D.C. 11 8% 1l (4) Amortizable Credit (5) Amortizatio ,231 2,793 23,683 55, ,951 8,45 14,562 1,222 17,135 59, ,9 416,43 45,118 1,26 69,99 274, , ,59 5,231 2,793 23,683 55,943 7,98 8,184 14,565 1,228 17,135 59, ,9 416,43 319, ,31 257,59 69,99 3,3 4,B 4,248 5,292 13,548 14,16 24,984 24,492 29,892 34,968 42,588 43,452 33,348 34,O2 39,132 8, Total 88,755 1,614, ,886 2,492,4 36,24 1/ The Job Developmet Credit balaces are amortized to icome over the weighted average book service life of the property which geerated the credit. The average life is computed separately for each vitage year.

206 Witess: Exhibit No. 17 Papilas W. Fischer Page 7a of 19 COLUMBA GAS OF PENNSYLVANA. NC. ACCUMULATED UNAMORTZED NVESTMENT TAX CREDT AS OF DECEMBER Lie No. Vitage Year -- (1) J.D,C. 4o/o (2) J.D.C. 11 1% 1l (3) J.D.C. 8o/o 1l (4) Amortizable Credit (s) Amortizatio ,655 19,93 5, ,69 74,74 471, , ,357 4,o17 1,8 61, ,487 22,84 215,199 1,655 19,93 5,221 85,695 74,74 471, , , ,54 221, ,198 61,151 3,3 4,9 4,248 5,292 13,548 14,O16 24,984 24,492 29,892 34,968 42,588 43,452 33,348 34,O2 39,132 8,148 Total 17 7,974 1,38,81 678,769 2,13,553 36,24 1/ The Job Developmet Credit balaces are amortized to icome over the weighted average book service life of the property which geerated the credit. The average life is computed separately for each vitage year.

207 Exhibit No. 17 Witoss: Papilas W. Fischer Page 8 of 19 RECONCLATON OF TA)(ABLE NET NCOME PER BOOKS AND TAXABLE NET NCOME PRO FORMA TEST YEAR BASE RATES FTY = FUTURE TEST YEAR TME 1113/16. FFTY = FULLY FORECASTED TEST YEAR PEROD ENDED DECEMBER Lie No Descriolio Operatig Reveues Net Gas Purchased for Resale Operaflo ad Maiteace Expese Depreciatio & Amortizatio Expese Taxes OtherTha lcome Taxes Pro Forma At Historic Test Year Base Rates (1) o 546,895,741 (195,884,1) (164,28,957) (43,956,86) (3,2,rc) Preset FTY Rates Sj4le TestYear (2) (3=1+2) (56,98,46) 489,987,695 72j5215 (3,733,897) (1,793,815) (175,74,772) (1,255,562) (54,2, ,fi2 (2,952,664\ FFTY Preset Rates (4) 2,22,35 (4,362) (7,699,265) (7,697,763) (137,62) FFTY Test Year (5=3+4) 492,21,45 (4JU,259) (182,774,O37) (61,91,131) (3,9,284) Adiustmets (6) 55,257,2 (75,946) Proposed Rates (7=5+6) s47,467,47 (4,1U,259) (183,479,983) (61,91,131) (3,9,284) o 7 o Net Operatig come Bofore lcome Taxes vestret i Subsidiary lcome No-Utility come - Net lterest Charges 139,561,82 (5,547,826) 1U,o13,994 (13,7,66),31,sU 54,551,56 174,852,39 U 1 11 Net lcome Before lcome TaxEs Less: vestmet i Subsidiary come Net lcome Before come Taxes 139,561,82 139,561,82 (5,547,826) (5,547,826) 134,13,994 'l34,13,994 (13,7,66) O,3O1,3U (13,7,66),313U 54,551,56 54,551,56 174,852,39 174,852,39 13 '14 StaMory Adjustrets (Page 9, Lie 29) Deductible State come Tax (137,'157,175) (4,355,721) (25,525,O2O) 1,8,38 (162,682,195) (2,555,4',t3) (27,47,911) 2,359,942 (1 89,73,16) (195,471) (4,15,7U) (189,73,16) (4,31,235) 15 Taxable lcome (1,951,76) (29,272,538) (31,223,614) (38,4,62s) (69,624,243) 5,445,292 (19,178,9s1 ) Federal lcome Tax Federal Net Operatig Loss CarMorward Defeed Federal lcome Tax - Net Tax Refud Amortizatio Flow Back of Excess Defeed lcome Taxes Effect of CN]T Defeed Tax (682,877) 41,85,188 (1,5e,331) (e8,44) (63,24e) (1,245,388) 6,263, ,958 8,958 (23,996) (1,e28,265) 48,113,683 (738,373) (8e,482) (87,245\ ('t3,44o,22) 7,892, ,373,365 (24,368,4f,5) 56,6,594 (8s,48,2) 33, 17,655,852 (6,7,633) U 56,6,594 (8e,482) 33, Total Federal lcome Tax Amortizatio of lvestmet Tax Credits 39,415,291 (36,24) (3,144,973) 36,27,318 (4,688,571) 31,581,747 (36,24) 28,689 (331,551) 17,655,852 49,237,599 o (331,551) Net Federal come Tax Expese State come Tax Expese Total lcome Tax Expese 39,55,51 (3,144,973) 4,536,432 (1,73't,74a) 43,591,483 (4,876,721) 35,91,78 2,84,684 u,714,762 (4,659,882) 31,25,196 (2,73,843\ 1,84'l (7,363,725) 31,351,37 17,655,852 4,15,765 21,761,617 48,96,48 27 NET NCOME 95,97,337 (671,15) 95,299,232 (6,348,935) 88,95,297 32,789,439 1,739,736 Note: See Exhibit No. 7, Pages 116 for a explaatio of adjustrets.

208 Exhibit No.17 Witess: Papilas W. Fischer Page 9 of 19 COLUMBA GAS OF PENNSYLVANA.NC. RECONCLATON OF TA)(ABLE NET NCOME PER BOOKS AND TA)(ABLE NET NCOME PRO FORMATESTYEAR BASE RATES FTY = FUTURE TEST YEAR TME 11/3/16. FFTY = FULLY FOREGASTED TEST YEAR PEROD ENDED DECEMBER ( ) Deotes Credit Lie No. Descriptio 1t Pro Forma At FTY Test Year Base Rates 1l Pro Forma At FFry Test Year Base Rates o Flow Throuqh Adjustmets Book/Tax Depreciatio, Net Book Depreciatio- Net Salvage Amtz Property Removal Costs - ADR Property Loss o Retiremet - ACRS/MACRS Removal Costs lterest o Debt Political Actio Expeses (Sec. 1 62E) Employee Busiess Expese Disallowace Employee Stock Purchase Pla Ret Expese - Luxury Autos AFUDC Equity Pealties Total Flow Through Adjustmets 2t 7,139,22 4,51,669 (65,627) (5,557,832) (3,938,487) 244,255 2,291 (25,214,5291 7,139,22 4,518,788 (582,e16) (5,175,454) (35,858,186) 245, 2,3 (2e,711,266) Defeed Adjustmets Excess Tax Depreciatio Over Book Repairs o Gas Pipelie Bous Depreciatio Sec 2634 Mixed Service Costs Avoided Cost lterest Loss o Retiremet - ACRS/MACRS Property Basis Builder cetives Capitalized Stored Gas Losses Cotributios l Aid of Costructio Tax vetory Adj Capitalized lvetory Customer Advaces Other 3l 7,837,973 (51,61,548) (76,738,379) (14,995,491) 15,13 (494,386) (46,48) 2, ,965 (3,157,663) 662,468 1,841,533 (62,747,1) (e1,981,169) (17,817,7) 114,687 (375,538) (42,678) 2,745 1,38, , ,34 28 Total Defeed Adjustmets (137,467,666) (16,18,84) 29 Total Statutory Adjustmets (162,682,195) (189,73,16) 1l 2l 3l Uless otheryise oted, amouts are derived trom historical pattems or averages. See Exhibit No., Sch. 3, Page 4. See Exhibit No. 17, Page 3.

209 Exhibit No. ro7 Page ro of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA. NC ss.sg ll. BALANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 57. Submit detailed calculatios showig the derivatio of deferred icome taxes for amortizatio of repair allowace if such policy is followed. Respose: Not applicable. The compay has ot elected the ADR repair allowace for federal icome tax purposes. S8. Furish a breakdow of major items comprisig prepaid ad deferred come tax charges ad other deferred icome tax credits ad reserves by accoutig areas. Respose: Please refer to Exhibit No.ro7, Pages 8, 9, t6 ad t7, for a complete breakdow of the icome tax calculatio icludig deferred tax charges ad credits. 59. Provide details of the Federal Surtax Credit allocated to the Pesylvaia jurisdictioal area, if applicable. Respose: Notapplicable.

210 Bxhibit No. ro7 Page rr of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA, NC s3.sg ll. BALANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 6o. Explai the reaso for the use of cost of removal of ay retired plat figures i the icome tax calculatios. Respose: For retired plat which was origially istalled prior to rg7l,the cost of removal has bee used to make a reducig adjustmet to the reserve for depreciatio for tax reportigpurposes uder the mass asset accoutig provisios of the teral Reveue Code. For plat istalled after vitage year tg7o, cost of removal maybe deducted as a curret expese as allowed uder the Asset Depreciatio Rage ad the Accelerated Cost Recovery System (ACRS) regulatios, icludig the modifiedacrs prescribed by the Tax Reform Act of The icome tax effect of the deductible removal costs has bee flowed through for book purposes i accordace with the fial opiio ad order i Case R-8gz+gg. 6r. Submit the correspodig data applicable to Pesylvaia Corporate lcome Tax defermet. a. Show the amouts of straight lie tax depreciatio ad accelerated tax depreciatio, the differece betwee which gave rise to the ormalizig tax charged back to the test year operatig statemet. b. Show ormalizatio for both Federal ad State lcome Taxes. c. Show tax rates used to calculate tax defermet amout. Respose: See Exhibit No. LoT,Page 3. This respose to Regulatio A.5z details the deferred federal icome tax ad tax rate used to calculate the ormalizatio of accelerated depreciatio. State accelerated depreciatio is ot ormalized.

211 Exhibit No. ro7 Page rz of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA. NC Sg.Sg ll. BALANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 62. Provide the accelerated tax depreciatio ad the book depreciatio used to calculate test year deferrals i amouts segregated as follows: For: a. Property istalled prior to rg7o. b. Property istalled subsequet to 1969 (idicate icreasig capacity additios ad o icreasig capacity additios). Respose: a. No tax deferrals have bee booked, or icluded i the filig, for property istalled prior to Lg7o. b. See Exhibit No. tot,page 3. This respose to Regulatio Sg.S3 A.5z details the tax ad book depreciatio o property istalled subsequet to L State whether all tax savigs due to accelerated depreciatio o property istalled prior to rgto have bee passed through to icome. (f ot, explai). Respose: All tax savigs due to accelerated depreciatio o property istalled prior to rg7o have bee passed through to icome. 6q. Show ay icome tax loss/gai carryovers from previous year that may affect test year icome taxes or future year icome taxes. Show loss/gai carryovers by years of origi ad amouts remaiig by years at the ed of the test year. Respose: Columbia Gas of Pesylvaia, c. icurred a tax loss i tax year 2oo8, 2o1o, 2or7,2ot2 ad zor3. The loss for federal pu{poses offset icome from prior years as well as icome from other subsidiaries. For state icome purposes, see Exhibit No. 7,Page zg.

212 Exhibit No. ro7 Page g of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA, NC Sg.Sg. BA-ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 65. State whether the compay elimiates ay tax savigs by the paymet of actual iterest o costructio work i progress ot i rate base claim. f respose is affirmative: a. Set forth amout of costructio claimed i the tax savigs reductio. Explai the basis for this amout. b. Explai the maer i which the debt portio of this costructio is determied for purposes of the deferral calculatio. c. State the iterest rate used to calculate iterest o this costructio debt portio, ad the maer i which it is derived. d. Provide details of calculatio to determie tax savigs reductio. State whether state taxes are icreased to reflect the costructio iterest elimiatio. Respose: The compay does ot. The compay capitalizes iterest uder sectio 26gAof the teral Reveue Code for tax purposes. This may result i more or less iterest capitalized compared to the books. Deferred icome taxes are required o ACRS basis differeces ad are accordigly booked. 66. Provide a detailed aalysis of Taxes Accrued per books as of the test year date. Also supply the basis for the accrual ad the amout of taxes accrued mothly. Respose: The actual taxes accrued per books are show o Exhibit No.7, Pages z6-28.

213 Exhibit No. ro7 Page14of tg Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA, NC qg.sg ll. BA-ANCE SHEET AND OPERATNG STATEMENT A. ALL UTUTES 62. For the test year as recorded o test year operatig statemet: a. Supply the amout of federal icome taxes actually paid. b. Supply the amout of the federal icome tax ormalizig charge to tax expese due to excess ofaccelerated tax depreciatio over book depreciatio. c. Supply the ormalizig tax charge to federal icome taxes for the ro% Job Developmet Credit durig test year. d. Provide the amout of the credit of federal icome taxes due to the amortizatio or ormalizig yearly debit to the reserve for the Loo/o Job Developmet Credit. e. Provide the amout of the credit to federal icome taxes for the ormalizig of ay 3% vestmet Tax Credit Reserve that may remai o the utilitybooks. Respose: The actual taxes as recorded o the books are show i Exhibit No.7, Page 29.

214 Exhibit No. ro7 Page r5 of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA, NC Sr.sr ll. BALANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 68. Provide the debit ad credit i the test year to the Deferred Taxes due to Accelerated Depreciatio for federal icome tax, ad provide the debit ad credit for the Job Developmet Credits (whatever accout) for test year. Respose: Accoutig etries for: DATA FOR z-month PEROD ENDNG NOVEMBER 3o, zo16 a. Accelerated Depreciatio Deferred Dr. 4rorrooo Deferred Federal come Tax 18,926,293. Cr. zszo5ooo Accumulated Deferred come Taxes t8,926,293 b. Amortizatio of Job Developmet Credits Dr. z55oooo Deferred vestmet Tax Credit 36o,24o Cr.44rooo Deferred Federal come Tax 36o,24o 6g. Recocile all data give i aswers to questios o icome taxes charged o the test year operatig statemet with regard to icome taxes paid, icome taxes charged because of ormalizatio ad credits due to yearly write-offs of past years' icome tax deferrals, ad from ormalizatio of ivestmet tax ad developmet credits. (Both state ad federal icome taxes.) Respose: Refer to the followig schedules which detail the requiremets of these items. Schedule No. xhibit No. ro7, Pages 16 adtt Uxhibit No. ro7, Pages 8 ad 9 Descriptio Calculatio of come Taxes Recociliatio of Taxable Net come Per Budget ad Pro Forma

215 Exhibit No. 17 Witess: Paoilas W. Fischer Page'16 of 19 COLUMBA GAS OF PENNSYLVANLA, NC. CALCUTON OF FEDERAL AND STATE NCOME TAXES PRO FORMA AT PROPOSED BASE RATES FTY = FUTURE TEST YEAR TME 1113/16. FFTY = FULLY FORECASTED TEST YEAR PEROD ENDED DECEMBER Lle No. Descriotio Pro Forma At Historic Test Year Base Rates (1) Pro Forma At Forecasted FTY Base Rates (2) Pro Forma At Forecasted FFTY Base Rates (2) Pro Forma At Forecasted Proposed Base Rates /e\ D 1 Operatig lcome Before lcometaxes (Exh., Sch.3, Pg 3) 148,889, ,1 3,994,31, ,852,39 2 Pesylvaia Corporate Net come Tax Deductible (Pl7, L8) (4,876,644) (2,555,413\ (195,471) (4,31,235) Statutorv Adiustrets 4 5 o 7 6 o , Flow-Throuoh Adiustmets BooU Tax Depreciatio, Net Book Depreciatio- Net Salvage AmE Property Removal Costs - ADR Property Loss o Retiremet - ACRS/MACRS Removal Costs lterest o Debt ('l) Employee Busless Expese Disallowace AFUDC Equlty Employee Stock Purchase Pla Ret Expese - Luxury Autos 7,625,61 3,892,383 (5,64i1) (2,711,142) (28,23,975) 242,338 11,223 1,458 7J3922 4,51,669 (65,627) (5,557,832) (3,938,487) 244,255 2,291 7,139,22 4,518,788 (582,916) (5,175,454) (35,858,186) 245, 2,3 7,139,22 4,5'18,788 (582,916) (5,175,454) (35,858,1 86) 245,O_O 2,3 14 Total Flow Through Adjustmets (19,463,297) (25,214,529) (29,711,266) (29,711,266) z Defeed Adiustmets Excess Tax Deoreciatio Over Book Repairs o Gas Pipelie Bous Depreciatlo Sec 263A Mlxed Servlce Costs Loss o Redremet - ACRS/MACRS Property Basis Avolded Cost lterest Bullder cetves Capitalized Stored Gas Losses Cotributios l Aid of Costructlo Tax vetory Adj Capitalized vetory Customer Advaces 6,878,966 (42,87,589) (68,34,) (13,79,256) (451,714) (138,86) (48,6e3) 2,83 (21,716) (2,86,34) (54) ,837,973 (51,61,548) (76,738,379) (14,e95,491 ) (4e4,386) '15,'13 (46,48) 2, ,965 (3,1 57,663) ,841,533 (62,747,1) (91,981,1 69) (17,817,7) (375,538) 114,687 (42,678) 2,745 1,38, ,841,533 (62,747,1) (91,981,169) (17,817,7) (375,538) 114,687 (42,678) 2,745 1,38,87 251, Total Defeed Adjustmets (119,571,967) (137,467,666) (1 6,18,84) (16,18,84) zv 3 a.l Taxable lcome (Lles 1,2,14,28) Federal lmme Tax 35% Defeed come Taxes (Lle 35%) Tax Refud Amortizatio Flow Back Of Excess Defeed Taxes Effect of CNT Defeed Tax o FT (P17, Lles 4,9,26 1,742,22 41,85,188 (1,363,141 ) (e8,44) (63,249) (s1,223,614) (1,928,265) 48,1 13,683 /7et e72\ \. vvtvr v/ (8e,482) (87,245) (69,624,243) (24,368,485) 56,6,594 (8e,482) 33, (19,178,951 ) (6,7,633) 56,6,594 (8e,482) 33, 35 Net Federal come Tax Expese (Lies 3-34) 42,67,38 36,27,318 31,581,747 49,237, State come Tax Expese (P17, L13) 5,57,356 2,84,684 1,8113 4,26,67 37 come Tax Exp se Before Cosolldated Tax Savigs 47,4,736 39,75,2 31,682,59 53,444,26?A Cosolidated Tax Savlgs Adjustret U?o Total lcome Tax Exoese ^r,"^j- 39,75,2 a9?f99_ 53,444,26 (1 ) terest expese for rate purposes has bee calculated as follou/s: 2.4% weighted cost of short-term ad log-term debt x origial cost rate base of 1,494,91,75 = 35,858,186

216 Exhibit No.17 Witess: Papilas W. Fischer Page17of19 COLUMBA GAS OF PENNSYLVANA. NC. CALCULATON OF FEDEML AND STATE NGOME TA)GS PRO FORMAAT PROPOSED BASE RATES FTY = FUTURE TEST YEAR TME 11/3/16, FFTY = FULLY FORECASTED TESTYEAR PEROD ENDED DECEMBER Lie No. Descriptio Pro Forma At Historic Test Year Base Rates Pro Forma At Forecasted Base Rates Pro Forma At Forecasted FFTY Base Rates Pro Forma At Forecasted Proposed Base Rates (1) (2) (2) (3) 1 Calculatio of Pesvlvaia Coroorate Net lcome Tax 2 Operatig fcome Before come Taxes (Page 16, Lie 1 148,889, ,13,994,31, ,852,39? Statutory Adjustmets (Page 16, Lies 14 &28) (139,35,264) (1 62,682,1 e5) (1 89,73,1 6) (1 8e,73,16) 4 Pesylvaia Bous Depreciatio Adj 59,882,232 65,21,643 76,385,438 76,385,438 5 CNT Taxable come 69,736,82 36,542,442 6,956,666 61,57,722 o Net Operatig Loss Deductio 2,92,825 1,962,733 5,, 18,452,317 7 PA Taxable lcome 48,815,257 25,579,79 1,956,666 43,55,45 8 CNT Payable at Base Rate of 9.99% 4,876,644 2,555, ,31,235 o Defeed Tax O Net Operatig Loss Deductio (amouts from 9.99%) U 1 Deferred Tax o vetory Adj 315,451 (25,167) (25,167) 11 Defeed Tax o Capitalized vetory 5 Defeed Tax o Customer Advaces (27,733) (66,18) (6e,461) (6e,461) 13 Pesylvaia Corporate come Tax Expese 5,57,999 2,84584 _l_qqg 4,26,6?_

217 xhibit No. ro7 Page 18 of 19 Witess: Papilas W. Fischer COLUMBA GAS OF PENNSYLVANA. NC s3.sg. BA,ANCE SHEET AND OPERATNG STATEMENT A. ALL UTLTES 7. With respect to determiatio of icome taxes, federal ad state: a. Show icome tax results of the aualizig ad ormalizig adjustmets to the test year record before ay rate icrease. b. Show icome taxes for the aualized ad ormalized test year. c. Show icome tax effect of the rate icrease requested. d. Show icome taxes for the ormalized ad aualized test year after applicatio of the full rate icrease. [t is imperative that cotiuity exists betwee the icome tax calculatios as recorded for the test year ad the fial icome tax calculatio uder proposed rates. f the compay has more that oe accoutig area, the additioal separate worksheets must be provided i additio to those for total compay.l Respose: See Exhibit No.roz ad Exhibit No.ro7, Pages 16 ad r7,for the icome tax results of the various aualizatio ad adjustmets made to the future test vear. Tr. adjustig the test year to a aualized year uder preset rates, explai ay chages that may be due to book or tax depreciatio chage ad to debits ad credits to icome tax expese due to accelerated depreciatio, deferredtaxes, job developmet credits, tax refuds or other items. (The above refers olyto the adjustmets goig from recorded test year to aualized test year). Respose: Referto Exhibit No. to7, Pages 7,8,9, 16 ad r7.

218 COLUMBA GAS OF PENNSYLVANA. NC sg.sg l. RATE OF RETURN A. ALL UTLTES Exhibit No. ro7 Page 19 of 19 Witess: Papilas W. Fischer 1. Uder Sectio r55z of the teral Reveue Code ad Regulatios r. 552-r thereuder, if applicable, Paret Compay, i filig a cosolidated icome tax retur for the group, must chose oe of four optios by which it must allocate total icome tax liability of the group to the participatig members to determie each member's tax liability to the federal govermet. (f this iterrogatory is ot applicable, so state.) a. b. State what optio has bee chose by the group. Provide, i summary form, the amout of tax liability that has bee allocated to each of the participatig members i the cosolidated icome tax retur. Provide a schedule, i summaryform, of cotributios, which were determied o the basis of separate tax retur calculatios, made by each of the participatig members to the tax liability idicated i the cosolidated group tax retur. Provide total amouts of actual paymets to the tax depository for the tax year, as computed o the basis of separate refurs of members. d. Respose: Provide aual icome tax retur for group, ad if icome tax retur shows et operatig loss; provide details of amout of et operatig loss allocated to the icome tax returs of each of the members of the cosolidated group. See Exhibit No.7, Page 33.

219 COLUMBA GAS OF PENNSYLVANA" NC. Sg.Sz C Exhibit No. ro8 Page r of u Witess: N. M. Paloev f a public utility files a tariff, revisio, or supplemet which it is calculated will icrease the bills of a customer or a group of customers by a amout, whe projected to a aual basis, exceedig!o/o of the operatig reveues of the utility - subsectio (bx4) divided by the operatig reveues of the utility for a rz-moth period as defied i subsectio (bxz) - or which it is calculated will icrease the bills of 5% or more of the umber of customers served by the utility - subsectio (bxg) divided by subsectio (axz) - it shall submit to the Commissio with the tariff, revisio, or supplemet, i additio to the statemets required by subsectios (a) ad (b), all of the followig iformatio: 1. A statemet showig the ufility's calculatio of the rate of retur eared i the rz-moth period referred to i subsectio (bxz), ad the aticipated rate of refur to be eared whe the tariff, revisio, or supplemet becomes effective. The rate base used i this calculatio shall be supported by summaries of origial cost for the rate of retur calculatio. Respose: See Exhibit No. ro8, Page 2 - respose to Az

220 COLUMBA GAS OF PENNSYLVANA. NC. sg.sg. VALUATON A. ALL UTLTES xhibit No. ro8 Page z of rr Witess: N. M. Paloev 2. Provide a schedule showig the measures of value ad rates of retur at the origial cost ad treded origial cost measures of value at the spot, three-year ad five-year average price levels. All claims made o this exhibit should be cross-refereced to appropriate exhibits. Provide a schedule similar to the oes isted above, reflectig respodet's fial claim i its previous rate case. Respose: A schedule showig rates of retur for Columbia Gas of Pesylvaia, c. at November go, 2cl6, the ed of the future test year, at preset rates ad at December gl,2or7,the ed of the firlly forecasted rate year, at preset rates ad at proposed rates is foud at Exhibit roz. See the attached Exhibit No. to8, Page 3, for Columbia's adjusted rate base at November 3o, zo16 ad December 3r, zot7. See xhibit No. 8, Page 4, for Columbia's rate base per books from the last base rate case R-zor5-2468oS6 which was a egotiated settlemet.

221 Exhibit No. 18 Pago3of11 Witess: N. M. Paloey Columbia Gas of Pesylvaia, c. Statemet of Rate Base at Preset Rates December 31, 217 Lie Ng, Acct. No. Descriptio Pro forma November (1) a Adiustrets (2) Pro Forma November (3) Adjustmets (4) U Pro Forma December (5) D Referece (6) , &11'l 117 Propefi Plat ad Equlpmet Gas Plat i Service Costructio Work i Progress - l Service Gas Stored Udergroud - No-Cuet Depreciatio Reserve Accum. Provisio Gas Lost - Udergroud Storage Net Plat i Service 1,737,52,37 3,794,693 (369,584,478) (163.4ri7) 1,371,549,5s 214,827,333 (2s,857,739) s 188,969,594 1,952,329,64 3,794,693 (3e5,442,217) ( ) '1,56,5'18, ,236,56 (25,647,O82) 233,589,478 2,211,566,2 3,794,693 (421,89,299) ( ) 1,794j8,7 Exh 18, Schedule 1 Exh 18, Schedule 2 Exh 18, Schedule 3 Exh 1, Schedule t &186 Worklg Capltal Matorials ad Supplies - 13 Moth Average Prepaymets Gas Storage Udergroud Cash Allowace Total Workig Capital 698,46 2,18,672 67,2,516 s 69,929,594 26,76 57,865 (15,876,237) s (15,791,626) 725,'152 2,166,537 51,246,279 s 54,137,968 13,566 9,37 (2,99,513) (2,886,91) 738,718 2,175,574 48,336,766 s 51,251,58 Exh 18, Schedule 5 Exh '18, Schedule 6 Exh', 8, Schedule 7 Exh 18, Schedule Deferred come Taxes come Taxes DeDreciatio Othor Total Defeed lcome Taxes 26,573,182 (297,163,789) (27,59,67) 15,32,195 (67,25,825) u (51,75,63) 41,893,377 (364,189,614) s (322,296,237) (2e4,538) (25,416,654) s (25,711,192) 41,598,839 (389,66,268) s (34f,7,429) Exh'18, Schedule 8 Exh 18, Schedule 8 Exh 18, Schedule 8 4() 2 Customer Deposlts 13 Moth Average (3,159,258) (1,358) (3,16,616) (3,e32) (3,164,548) Exh 18, Schedule Customer Advaces for Costructlo Cash Deposits (63.162) (32.s71',t (e6.1 33) s ( ) Exh 18, Schedule 1 ZJ Total Rate Baso 1ts l2l4^9 891ff16it1 4sL ]tg1^oq1.oz5

222 COLUMBA GAS OF PENNSYLVANA. NC c Exhibit No. ro8 Page 4 of rr Witess: N. M. Paloev f a public utility files a taritr, revisio, or supplemet which it is calculated will icrease the bills of a customer or a group of customers by a amout, whe projected to a aual basis, exceedig g% of the operatig reveues of the utility - subsectio (bx4) divided by the operatig reveues of the utility for a tz-moth period as defied i subsectio (bxz) - or which it is calculated will icrease the bills of g% or more of the umber of customers served by the utility - subsectio (bxs) divided by subsectio (axz) - it shall submit to the Commissio with the tariff, revisio, or supplemet, i additio to the statemets required by subsectios (a) ad (b), all of the followig iformatio: 4. A statemet showig the amout of depreciatio reserue, at the date of the balace sheet required by paragraph (z), applicable to the properly, summarized as requiredby paragraph (S). Respose: Please see Exhibit No. to8, Schedule No.g.

223 xhibit No. ro8 Page 5 of rr Witess: N. M. Paloev COLUMBA ffi GAS OF PENNSYLVANA5 NC. 8. Provide a descriptio of the tredig methodolog' which was utilized. detiff all idexes which were used (iclude all back up workpapers) ad the reasos particular idexes were chose. f idexes were spliced, idicate which years were utilized i ay splices. f idexes were composite, show all supportig calculatios. clude ay aalysis made to "test" the applicability of ay idexes. a. Supply a comprehesive statemet of ay chages made i the selectio of tred factors or i the methodology used i the curret filig compared to the most recet previous rate filig Respose: See Pa. B. Doc. No, 8r-r842 filed November 27, tg8t, chagig the Commissio's Regulatios with respect to the filig of treded origial cost measures of value. (Refer to Pesylvaia Bulleti Vol. tt, No. 48, Saturday November 28, t98t, pp. 41 ST - 4L Sg). g. Provide ad exhibit idicatig spot treded origial cost at test year ed by vitage by accout ad iclude all applicable depreciatio reserves. clude totals by accout for all other treded measure of value. Respose: See Pa. B. Doc, No. 8r-r842 filed November 27, t98t, chagig the Commissio's Regulatios with respect to the filig of treded origial cost measures of value. (Refer to Pesylvaia Bulleti Vol., No. 48, Saturday November 28, t98t, pp.4lst - 48).

224 COLUMBA GAS OF PENNSYLVANA. NC. sg.sr. VALUATON A ALL UTLTES Exhibit No. ro8 Page 6 of rr Witess: N. M. Paloev 1. Supply a exhibit idicatig the percetages of Udepreciated origial cost which were treded with the followig idexes: a. Boeckh b. Hady-Whitma c. dexes developed from supplier's prices d. dexes developed from compay records ad compay price histories e. Costructio equipmet f. Govermet statistical releases. Respose: See Pa. B. Doc. No. 8r-r842 filed November 27, t98t, chagig the Commissio's Regulatios with respect to the filig of treded origial cost measures of value. (Refer to Pesylvaia Bulleti Vol. 11, No. 48, Saturday November 28, r98r, pp. 4r 57-4r SB). 11. Provide a table, showig the cumulative treded depreciated origial cost (at the spot price level) by year of istallatio for utility plat i service at the ed of the test year (depreciable plat oly) as claimed i the measures of value, i the followig form: a. Year stalled b. Treded origial cost (at the spot price level) - the total survivig cost associated with each istallatio year from all plat accouts. c. Treded calculated depreciatio reserve - the calculated depreciatio reserve associated with each istallatio year from all plat accouts. d. Depreciated treded origial cost - (Colum B mius Colum C) e. Total - cumulative year by year of the figures from Colum D f. Colum E divided by the total of the figures i Colum D. Respose: See Pa. B. Doc. No. 8r-r842 filed November 27, t98t, chagig the Commissio's Regulatios with respect to the filig of treded origial cost measures of value. (Refer to Pesylvaia Bulleti Vol. tt, No. 48, Saturday November 28, 1981, pp ).

225 COLUMBA GAS OF PENNSYLVANA, NC. qg.s3. VALUATON A. ALL UTLTES xhibit No. ro8 Page 7 of rr Witess: N. M. Paloev. f a claim is made for costructio work i progress, iclude, i the form of a exhibit, the summary page for all work orders, amout expeded at the ed of the test year ad aticipated i-service dates. dicate if ay of the costructio work i progress will result i isurace recoveries, reimbursemets, or retiremets of existig facilities. Describe i exact detail the ecessity of each project claimed if ot detailed o the summary page from the work order. clude fial completio dates ad estimated total amouts to be spet o each project. Respose: Columbia is ot makig a claim for costructio work i progress for the Forecasted Test Year. 19. f a claim is made for o-reveue producig costructio work i progress, iclude i the form of a exhibit, the summary page from all work orders, amout expesed at the ed of the Test Year ad aticipated i-service dates. dicate if ay of the costructio work i progress will result i isurace recoveries, reimbursemets, or retiremets of existig facilities. Describe i exact detail the ecessrty of each project claimed if ot detailed o the summary page from the work order. clude fial completio date ad estimated total amouts to be spet o each project. Respose: Columbia is ot makig a claim for o-reveue producig costructio work i progress for the Forecasted Test Year.