Order

              10-0276
Appendix
Page 1 of 7
Unadjusted
Test Year
Company
Proposed
Adjustment
Operating
per Staff
Adjustments
Pro Forma
Proposed
Rates With
To
Statement
Line
(Company 2009
(Appendix A
Present
Increase
Adjustments
Proposed
per Order
No.
Description
General Ledger)
page 3)
(Cols. b + c)
(Cols. g - d)
(Cols. d + e)
Increase
(Cols. f + g)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
1
Tariff Revenue
5,872,152$
(4,382,133)$
1,490,019$
359,589$
1,849,608$
(28,546)$
1,821,062$
2
Other Revenue
26,291
(7,200)
19,091
-
19,091
-
19,091
3
Total Operating Revenue
5,898,443$
(4,389,333)
1,509,110
359,589
1,868,699
(28,546)
1,840,153
4
Uncollectible Accounts
34,294$
(1,558)
32,736
1,999
34,735
(159)
34,576
5
Transmission
83,648
(58,933)
24,715
-
24,715
-
24,715
6
Distribution
284,215
-
284,215
-
284,215
-
284,215
7
Maintenance
159,444
-
159,444
-
159,444
-
159,444
8
Customer Accounts
233,780
-
233,780
-
233,780
-
233,780
9
Sales Expense
10,031
(709)
9,322
-
9,322
-
9,322
10
Administrative/General
426,482
(2,109)
424,373
-
424,373
-
424,373
11
Depreciation
138,662
(23,257)
115,405
-
115,405
-
115,405
12
Amortization
4,307
5,373
9,680
-
9,680
-
9,680
13
Taxes Other Than Income
310,991
(215,508)
95,483
-
95,483
-
95,483
14
Cost of Gas
4,064,656
(4,055,025)
9,631
-
9,631
-
9,631
15
Storage Expense
156,024
(156,024)
-
-
-
-
-
16
-
-
-
-
-
-
-
-
17
-
-
-
-
-
-
-
-
18
-
-
-
-
-
-
-
-
19
-
-
-
-
-
-
-
-
20
-
-
-
-
-
-
-
-
21
Total Operating Expense
22
Before Income Taxes
5,906,534
(4,507,750)
1,398,784
1,999
1,400,783
(159)
1,400,624
23
State Income Tax
-
10,392
10,392
26,104
36,496
(2,072)
34,424
24
Federal Income Tax
-
44,869
44,869
112,705
157,574
(8,947)
148,627
25
Deferred Taxes and ITCs Net
89,693
-
89,693
-
89,693
-
89,693
26
Total Operating Expenses
5,996,227
(4,452,489)
1,543,738
140,808
1,684,546
(11,178)
1,673,368
27
NET OPERATING INCOME
(97,784)$
63,156$
(34,628)$
218,781$
184,153$
(17,368)$
166,785$
28
Rate Base (Appendix A, Page 3)
2,278,485$
29
Overall Rate of Return
7.32%
30
Revenue Change (Col. (h) Line 3 minus Col. (d), Line 3)
331,043$
31
Percentage Revenue Change (Col. (h), Line 31 divided by Col. (d), Line 3)
21.94%
Statement of Operating Income with Adjustments
For the Test Year Ending December 31, 2009
Consumers Gas Company