Case No.: U Workpapers Supporting 2016 Projected Test Year Page: 1 of 120. Michigan Gas Utilities Corporation

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1 Page: 1 of 120

2 Page: 2 of 120

3 Page: 3 of 120 Allocation Method G Customer Percent Year Ending Dec. 31, 2016 Customer Counts - Total Ln Amount 1 Jan 170,774 2 Feb 170,794 3 Mar 170,835 4 Apr 170,496 5 May 170,004 6 Jun 169,335 7 Jul 168,935 8 Aug 168,944 9 Sep 169, Oct 169, Nov 170, Dec 170, Total 2,040,942 ========= Revenues - Allocation Method S Jurisdiction Percent %

4 1M Allocation Method L Page: 4 of 120 Gas Salaries and Wages Year Ending Dec. 31, 2016 Ln 1 Production 702, Transmission 176, Distribution 6,577, Storage 164, Customer Accounts 3,719, Customer Service 547, Sales Salaries & Wages Less A & G(1) 11,887, (1) This salaries and wages total does not include administrative and general. These figures are used for allocation methods in other calculations in this study, not to determine total salaries and wages for the corporation.

5 1M Allocation Methods M & N Page: 5 of 120 Year Ending Dec. 31, 2016 Gas Gross Plant - Allocation Method M TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL 1 Plant In Ser 0 3,025,890 59,061, ,032,639 17,791, ,911,350 2 C W I P ,406 3, ,364 3 Total 0 3,026,233 59,073, ,035,852 17,792, ,927,714 =========== =========== =========== =========== =========== =========== =========== 4 Percentages =========== =========== =========== =========== =========== =========== =========== Gas Rate Base - Allocation Method N TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL Plus: 5 Working Cap 1,580, ,158 3,371,701 17,470,464 1,089, ,796,827 6 Dir MI Wk Cap Dir WI/FERC WC Dir RETAIL WC Cash/Bank Bal 0 756, , Fuel Mat & Suppls , , Gas Storage 13,469, ,469, Prepayments 0 36,569 9, ,651 8, , Plant Fut Use Inv in Subs Capt Conserv Cap Con-D Tax Property Tax 0-25, ,756-2,554, , ,223, Payroll Tax 0-3, , , Income Tax -194,517-34, ,938-2,150, , ,928, Cust Advances Othr Prop/Invs 0-22,301-5, ,962-5, ,083 Less: 22 Accum Depr-SL 0 1,346,334 29,849, ,482,161 8,357, ,035, Tot Rate Base 14,855,352 2,670,597 31,688, ,196,285 10,243, ,654,604 =========== =========== =========== =========== =========== =========== =========== 24 Percentages =========== =========== =========== =========== =========== =========== ===========

6 PART I SECTION B Page: 6 of 120 B-3-1 Balance Sheet Assets & Other Debits INVESTOR SUPPLIED FUNDS BALANCE SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL (a) (b) (c) (d) (e) (f) (g) (h) PROPERTY PLANT AND EQUIPMENT 1 Plant In Service WPB6-1c/Dp1 384,911, ,911, ,911, Property Held for Fut Use WPB6-2b/Fp Construction Work in Prog WPB6-3cD1p1 16, , , Total Utility Plant 384,927, ,927, ,927,714 0 DEDUCT: Accumulated Depr & Amort 5 Plant In Service WPB6-4c/Ep1 194,035, ,035, ,035,757 0 Accumulated Depr & Amort 6 Held for Future Use Accumulated Depr/Depletion 194,035, ,035, ,035, Net Utility Plant 190,891, ,891, ,891,957 0 ADJUST LIAB ACCTS INCL IN LN 4: 9 Accum Depr related to ARO WPB ,811, ,811, ,811,231 0 in Accounts & NET PLANT--Asset Related Only 213,703, ,703, ,703, Net Plt Acquis. Adj. 114,115 WPB Other Prop & Invests WPB4-1 1,012, ,254,854 1,254, ,083 CURRENT & ACCRUED ASSETS: 13 Utility Plant-ARO WPB4-2 1,253, ,253, Accum Deprec-ARO WPB , , Cash/Bank Bal 131,132,134,135WPB3-3a F7 756, , Temporary Cash 136 WPB Notes Receivable 141 WPB Customer A/R 142 WPB4-8 20,908, ,908, Other A/R 143 WPB , , Acc Prov Uncoll Accts 144 WPB4-8 -2,116, ,116, A/R from Assoc Co. 146 WPB Taxes Rec. Other Co. 147 WPB Prepayments 165 WPB3-4c F6 396, , Accrued Utility Rev 173 WPB4-8 -4,294, ,294, Fuel Stk/Gas Stor.151,152,164WPB3-4b F1 13,469, ,469, Oth Mat & Sup 154,156,157,163WPB3-4b F1 775, , Misc and Accrued 174 WPB4-8 4,092, ,894,593 1,894,593 2,197, Derivative Assets 175 WPB4-8 78, , Int and Div Receivable 171 WPB TOTAL CURRENT & ACCRUED ASSETS 35,237, ,894,593 1,894,593 33,342, Oth Def. Debits Not in RB WPB4-9 99,151,475 39,735, ,735,360 59,416, Unamort Debt Exp 181 WPB Acc Deferred Tax 190 WPB5-12 1,527,270 1,527, ,527, TOTAL ASSETS & OTHER DEBITS 350,631,808 41,262, ,703,188 3,149, ,115,265 92,516,543 =========== =========== =========== =========== =========== ===========

7 PART I SECTION B Page: 7 of 120 B-3-2 Balance Sheet Liabilities & Other Credits INVESTOR SUPPLIED FUNDS BALANCE SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL (a) (b) (c) (d) (e) (f) (g) (h) 1 Common Equity 201,207, WPD ,648, ,648, ,648, , , ,RE216 2 Preferred 204 WPB Total Proprietary Capital 132,648, ,648, ,648, Bonds 221 WPB Advances from Assoc 223 WPB5-3 73,833,333 73,833, ,833, Other 224,227,243 WPB TOTAL LONG TERM DEBT: 73,833,333 73,833, ,833, TOTAL CAPITAL 206,482, ,482, ,482,274 0 =========== =========== =========== =========== =========== =========== 9 Accum Prov Inj/Dmgs WPB5-4a DefCr-Sup RetSelSERP WPB5-4 1,311, ,311, Asset Ret. Oblig WPB5-6a 1,912, ,912, Notes Payable 231 WPB Account Payable 232 WPB5-6b 23,632, ,632, Notes Payable 233 WPB5-6c 12,757,260 12,757, ,757, Accts Pyable Other 234 WPB5-6d 2,760, ,760, Customer Deposits 235 WPB5-6e 180, , , Accrued Taxes 236 WPB5-5 6,190, ,190, Accrued Interest 237 WPB5-6f 34, , Dividends Declared 238 WPB5-6e Tax Collect. Pyble 241 WPB5-6h 92, , Misc Cur/Accrued 242 WPB5-6i 1,751, ,751, Derivative Liab 244 WPB , , Total Current & Accrued Liabilities 50,736,329 12,757, ,036 12,937,296 37,799, Unamort Debt Disc 226 WPB5-3a Fund Enrich Fac Customer Advances 252 WPB1-6 F Oth Deferred Credit 253 WPB5-9 20,902, , ,276 20,724, Accum DITC 255 WPB , , , Other Regulatory Liab WPB ,425, ,811,231 1,384,031 24,195,262 1,230,032 (Includes and 185) 30 Total Deferred Credits 46,848, ,477 22,811,231 1,384,031 24,893,739 21,954, Accum. Deferred Taxes WPB ,564,603 46,564, ,564, ,281,282, TOTAL LIABILITIES & OTHER CREDITS 144,149,533 60,020,340 22,811,231 1,564,067 84,395,638 59,753, TOTAL EQUITY & LIABILITIES 350,631, ,502,614 22,811,231 1,564, ,877,912 59,753,895 =========== =========== =========== =========== =========== =========== 34 GRAND TOTAL (2) 1-225,239, ,891,957 1,585,380-32,762,647 32,762,648 =========== =========== =========== =========== =========== =========== (1) Gas Study WPB5-7a(F p2) (2) Difference in Non-Utility Grand Total and WPD1-1 are Deferred Taxes, which are included in the capital structure and not on WPD1-1.

8 Page: 8 of 120 WPB6-1c Statement D Page 1 of 1 Gas Plant in Service Produc- Transmis- Distribution sion tion Storage General LN Plant Plant Plant Plant Plant Total 1 Dec 353,022 56,865, ,354,855 16,961,706 28,501, ,036,689 2 Jan 353,022 57,119, ,765,307 16,995,706 28,538, ,772,517 3 Feb 353,022 57,373, ,020,666 17,029,706 28,576, ,353,251 4 Mar 353,022 57,627, ,091,831 17,063,706 28,773, ,910,007 5 Apr 353,022 57,882, ,355,263 17,097,706 28,836, ,524,267 6 May 353,022 58,136, ,860,947 17,131,706 28,873, ,355,326 7 Jun 353,022 58,390, ,284,012 17,165,706 29,026, ,219,759 8 Jul 353,022 58,644, ,385,485 17,199,706 29,066, ,649,079 9 Aug 353,022 58,898, ,256,347 17,233,706 29,236, ,978, Sep 353,022 59,152, ,312,604 17,267,706 29,308, ,394, Oct 353,022 59,407, ,174,683 17,301,706 29,355, ,592, Nov 353,022 59,661, ,139,972 17,335,706 29,537, ,027, Dec 353,022 59,915, ,065,525 17,369,706 29,577, ,281, Av(1) 353,022 58,390, ,988,109 17,165,706 29,014, ,911, Gen 2,672, ,778 25,044, ,951-29,014,127(2) 16 Tot 3,025,890 59,061, ,032,639 17,791,657 =========== =========== =========== =========== 17 Total Corp 384,911,350 =========== (2) Functionalized based on Salaries & Wages: See Allocation Method L. D1

9 Page: 9 of 120 WPB6-3c Statement D-1 Page 1 of 1 Gas Construction Work In Progress Produc- Transmis- Distribution sion tion Storage General LN Plant Plant Plant Plant Plant Total 1 Dec 0 12, ,722 16,364 2 Jan 0 12, ,722 16,364 3 Feb 0 12, ,722 16,364 4 Mar 0 12, ,722 16,364 5 Apr 0 12, ,722 16,364 6 May 0 12, ,722 16,364 7 Jun 0 12, ,722 16,364 8 Jul 0 12, ,722 16,364 9 Aug 0 12, ,722 16, Sep 0 12, ,722 16, Oct 0 12, ,722 16, Nov 0 12, ,722 16, Dec 0 12, ,722 16, Av(1) 0 12, ,722 16, G & C , ,722(2) 16 Total ,406 3, ========== ========== ========== ========== 20 Total Corp 16,364 ========== (2) Functionalized based on Salaries & Wages: See Allocation Method L. D2

10 Page: 10 of 120 WPB6-4c Statement E Page 1 of 1 Gas Accumulated Depreciation Straight Line Produc- Transmis- Distribution sion tion Storage General Ln Acc Depr Acc Depr Acc Depr Acc Depr Acc Depr Total 1 Dec 257,040 29,209, ,559,823 7,880,178 10,982, ,889,461 2 Jan 257,258 29,269, ,069,600 7,917,106 11,150, ,664,445 3 Feb 257,476 29,330, ,379,499 7,954,099 11,318, ,239,995 4 Mar 257,694 29,390, ,893,217 7,991,158 11,422, ,955,291 5 Apr 257,912 29,451, ,371,059 8,028,283 11,544, ,654,026 6 May 258,130 29,513, ,872,413 8,065,473 11,714, ,423,998 7 Jun 258,348 29,574, ,343,444 8,102,729 11,813, ,092,291 8 Jul 258,566 29,636, ,770,599 8,140,052 11,979, ,785,334 9 Aug 258,783 29,698, ,228,556 8,177,439 12,043, ,406, Sep 259,001 29,760, ,650,690 8,214,893 12,188, ,073, Oct 259,219 29,823, ,083,850 8,252,412 12,361, ,780, Nov 259,437 29,886, ,521,313 8,289,997 12,405, ,362, Dec 259,655 29,949, ,979,788 8,327,648 12,575, ,091, Av(1) 258,348 29,576, ,287,837 8,103,130 11,810, ,035, Gen 1,087, ,039 10,194, ,792-11,810,140(2) 16 Total 1,346,334 29,849, ,482,161 8,357,922 =========== =========== =========== =========== 17 Total Corp 194,035,758 =========== (2) Functionalized based on Salaries & Wages: See Allocation Method L. E1

11 Page: 11 of 120 WPB3-4b Statement F Page 1 of 8 Gas Materials and Supplies OTHER FUEL STORED LN STOCK DISTRIB AUTO&GEN GAS 1 Dec ,135 15,994,357 2 Jan ,587 11,758,278 3 Feb ,919 8,024,591 4 Mar ,525 4,791,333 5 Apr ,877 5,937,066 6 May ,267 8,953,218 7 Jun ,698 11,908,467 8 Jul ,098 15,039,538 9 Aug ,818 18,176, Sep ,538 21,197, Oct ,555 21,041, Nov ,689 19,054, Dec ,275 15,502, Ave (1) ,648 13,469,260 =========== =========== =========== =========== MATERIALS AND SUPPLIES MGU OTHER FUEL STORED TOTAL STOCK DISTRIB AUTO&GEN GAS 15 Fuel Stock Other 775, , Stored Gas 13,469,260 13,469, Responsibility Factor MGU (2) (3) (3) (4) 19 MGU 14,244, ,648 13,469,260 ========== ========== ========== ========== ========== (2) Demand Responsibility, Allocation Method B. (M-3 P.1) (3) Ratio of Jurisdiction Direct Assigned Distribution - Gross Plant, Allocation Method C. (M-1 P.1) (4) Energy Responsibility, Allocation Method A. (M-2 P.1)

12 Page: 12 of 120 WPB5-7a Statement F Page 2 of 8 Gas Customer Advances (Account 252) Ln Amount 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 14 Ave(1) 0 ===========

13 Page: 13 of 120 WPB3-2 Statement F Page 3 of 8 Gas Working Capital Allowance LN ASSETS: Electric Gas Non-Util Total Source 1 Utility Plant-ARO ,253, ,253,578 WPB4-2 2 Accum Deprec-ARO , ,351 WPB4-2 3 Special Funds ,254,854 1,254,854 WPB4-1 4 Temporary Cash WPB4-7 5 Notes Receivable WPB4-7 6 Customer A/R ,908, ,908,705 WPB4-8 7 Other A/R , ,242 WPB4-8 8 Acc Prov Uncoll Accts ,116, ,116,889 WPB4-8 9 A/R from Assoc Co WPB Other Rec. 147/ WPB Accrued Utility Rev ,294, ,294,271 WPB Misc and Accrued ,197,897 1,894,593 4,092,490 WPB Derivative Assets , ,690 WPB Other Deferred Debits 0 59,416,115 39,735,360 99,151,475 WPB Unamort Debt Exp WPB5-3a 16 TOTAL ASSETS 0 77,360,704 42,884, ,245,511 =========== =========== =========== =========== LIABILITIES: 17 Unamort Debt Disc WPB5-3a 18 AccmProv Pnsion/Bnft ,311, ,311,451 WPB Accounts Payable ,912, ,912,686 WPB5-6a 20 Accounts Payable ,632, ,632,900 WPB5-6b 21 Accounts Payable Othr ,760, ,760,995 WPB5-6d 22 Customer Deposits , ,036 WPB5-6e 23 Accrued Interest , ,762 WPB5-6f 24 Dividends Declared WPB5-6g 25 Tax Collections Pyble , ,096 WPB5-6h 26 MiscCur/Accrd Liab ,751, ,751,816 WPB5-6i 27 Derivative Liab , ,310 WPB Oth Deferred Credits ,724, ,276 20,902,106 WPB Reg. Liabilities ,230,032 1,384,031 2,614,063 WPB TOTAL LIABILITIES 0 53,563,878 1,741,343 55,305,221 =========== =========== =========== =========== 31 WORKING CAPITAL 0 23,796,826 41,143,464 64,940,290 =========== =========== =========== =========== Working Capital is Functionalized based on Rate Base, Allocation Method N. Production Trans- Distri- Cust- Total Energy Demand mission bution Storage omer 32 Work Capital ** 23,796,826 1,580, ,158 3,371,701 17,470,464 1,089, MGU Resp MGU 23,796,826 1,580, ,158 3,371,701 17,470,464 1,089,895 0 ========= ========= ========= ========= ========= ========= ========= ** Working Capital on this page, is included in Working Capital Allowance on SCH B3 (1) Non-Utility includes accounts 129%, 17400M, , 235%, AND

14 Page: 14 of 120 WPB6-2b Statement F Page 4 of 8 Gas Plant Held for Future Use Produc- Trans- Distri- Ln tion mission bution Storage General 1 Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Ave (1) =========== =========== =========== =========== =========== PLANT HELD MICHIGAN Production Total Energy Demand Trans. Distrib. Storage 15 Plant Held Resp Factor MGU (2) (2) (2) (2) (2) 17 MGU =========== =========== =========== =========== =========== =========== (2) Direct Assignment to Jurisdiction.

15 Page: 15 of 120 WPB3-4c Statement F Page 5 of 8 Gas Prepayments Taxes Insurance Licenses Surplus Gross Gas Other Lines Tax Rec Tax Cost Ln & Dec 0 533, Jan 0 495, Feb 0 457, Mar 0 419, Apr 0 437, May 0 399, Jun 0 361, Jul 0 322, Aug 0 284, Sep 0 246, Oct 0 207, Nov 0 589, Dec 0 549, Ave(1) 0 396, =========== =========== =========== =========== =========== =========== =========== Functionalization (2): Production Total Energy Demand Trans. Distrib. Storage 15 Insuran 396, ,569 9, ,651 8, License Taxes SurplsLn Grs Rcts Gas Csts Total 396, ,569 9, ,651 8,564 =========== =========== =========== =========== =========== =========== (2) Following are the functionalization methods used for each sub-account: Insurance: Salaries and Wages (Allocation L). Licenses: Salaries and Wages (Allocation L). Taxes: Net Plant (Allocation Method M). SurplsLns: Rate Base (Allocation Method N). Gross Rcpt: Gross Plant (Allocation Method M). Gas Costs: Rate Base (Allocation Method N).

16 Page: 16 of 120 WPB3-3a Statement F Page 6 of 8 Gas Cash and Bank Balances Interest Other Special Special Working Ln Cash Deposits Deposits Fund Dec , Jan , Feb , Mar , Apr , May , Jun , Jul , Aug , Sep , Oct , Nov , Dec , Ave (1) ,052 0 =========== =========== =========== =========== Functionalization (2) Production Total Energy Demand Trans. Distrib. Storage 15 Cash Int Dep Oth Dep 756, , Wk Fund Total 756, , =========== =========== =========== =========== =========== =========== (2) Following are the functionalization methods used for each sub-account: Cash: Rate Base (Allocation N). Interest: Rate Base (Allocation N). Special Deposits: Production - Demand Related. Working Fund: Rate Base (Allocation N).

17 Page: 17 of 120 WPB3-6a Statement F Page 7 of 8 Gas Taxes Property Payroll Income 1 Dec 4,048,366 37,601 2,928,554 2 Jan 4,048,366 37,601 2,928,554 3 Feb 4,048,366 37,601 2,928,554 4 Mar 4,048,366 37,601 2,928,554 5 Apr 4,048,366 37,601 2,928,554 6 May 4,048,366 37,601 2,928,554 7 Jun 4,048,366 37,601 2,928,554 8 Jul 4,048,366 37,601 2,928,554 9 Aug 1,568,626 37,601 2,928, Sep 1,568,626 37,601 2,928, Oct 1,568,626 37,601 2,928, Nov 1,568,626 37,601 2,928, Dec 4,098,196 37,601 2,928, Avg 3,223,862 37,601 2,928,555 =========== =========== =========== JURISDICTIONAL TAXES (2) Production Total Energy Demand Trans. Distrib. Storage 15 Property 3,223, , ,756 2,554, , Payroll 37, , , Income 2,928, ,517 34, ,938 2,150, , Total 6,190, ,517 63, ,563 4,737, ,952 =========== =========== =========== =========== =========== =========== (2) Functionalized Allocation Basis: Property Tax - M, Net Plant Payroll Tax - L, Salaries & Wages Income Tax - N, Rate Base

18 Page: 18 of 120 WPB1-1c Statement F Page 8 of 8 Other Property and Investments ACCT ACCT NON- LN UTILITY(2) TOTAL 1 Dec -722,656 25,000 1,154, ,869 2 Jan -647,467 25,000 1,170, ,118 3 Feb -572,278 25,000 1,186, ,367 4 Mar -497,089 25,000 1,202, ,616 5 Apr -421,900 25,000 1,218, ,865 6 May -346,711 25,000 1,234, ,114 7 Jun -271,530 25,000 1,250,885 1,004,355 8 Jul -196,341 25,000 1,266,945 1,095,604 9 Aug -121,152 25,000 1,283,005 1,186, Sep -45,963 25,000 1,299,065 1,278, Oct 29,226 25,000 1,315,125 1,369, Nov 104,415 25,000 1,331,185 1,460, Dec 286,239 25,000 1,442,496 1,753, Avg(1) -267,083 25,000 1,254,854 1,012,771 =========== =========== =========== =========== (2) Non Utility includes Account

19 Page: 19 of 120 WPC1-1b.1 Statement H Page 1 of 15 Gas Operation and Maintenance Expenses Ln Total Operation and Maintenance Expense Amount Production - Gas Purchases: 1 Energy 72,965,832 (Hp15) 2 Dem-Peak Day (D-1) 0 (Hp15) 3 Other COG 0 (Hp15) Total Prod-Gas Purch.: 72,965,832 Production - Other: 5 Energy 905,999 (Hp3) 6 Dem-Peak Day (D-1) 1,786,021 (Hp3) 7 Other COG 0 (Hp3) Total Prod-Other: 2,692,020 9 Transmission 648,053 (Hp3) 10 Distribution 18,905,179 (Hp3) 11 Storage 753,794 (Hp3) 12 Customer Accounts 15,538,441 (Hp4) 13 Customer Service 1,717,555 (Hp4) 14 Sales 0 (Hp4) 15 Total Operation and Maintenance Expense 113,220,874 Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H1

20 Page: 20 of 120 WPC1-1b.2 Statement H Page 2 of 15 Gas Operation and Maintenance Expenses Pk Day Other Trans- Distri- Ln Gas Energy Demand COG mission bution Storage Cust 1 En Pur 72,965,832 72,965,832 2 D-1 Dem Other Tot Pur 72,965,832 72,965, Prod Cost Rem Pro 1,759, , , Tot Pro 74,725,296 73,871, , Transmi 414, ,022 9 Distrib 10,167,249 10,167, Storage 535, , Cust Acc 10,597,939 10,597, Cust Srv 990, , Sales A & G(1) 15,790, , ,031 8,737, ,383 5,667, Tot O&M 113,220,874 73,871,831 1,786, ,053 18,905, ,794 17,255,996 =========== =========== =========== =========== =========== =========== =========== =========== (1) Split on the basis of Salaries and Wages: Allocation Method L. Production and Transmission salaries and wages ratios added to determine Demand Ratio. H2

21 Page: 21 of 120 WPC1-1b.3 Statement H Page 3 of 15 Jurisdictional O & M by Function Pk Day Other Trans- Distri- Cust- Ln Energy Demand COG mission bution Storage omer Total 1 O&M less A&G 72,965, ,022 10,167, ,411 11,588,388 95,670,902 & Other Prod 2 less PBAB Amount 72,965, ,022 10,167, ,411 11,588,388 95,670,903 Other Prod Cost: 4 Remain Prod 905, , ,759,464 5 Prod Cost Other Cost 905, , ,759,464 A & G: 7 A&G By Funct , ,031 8,737, ,383 5,667,608 15,790, A&G 0 932, ,031 8,737, ,383 5,667,608 15,790, TOT O&M 73,871,832 1,786, ,053 18,905, ,794 17,255, ,220,875 ========== ========== ========== ========== ========== ========== ========== ========== H3

22 Page: 22 of 120 WPC1-1b.4 Statement H Page 4 of 15 MGU Jurisdictional Customer Amounts Customer Customer Customer Ln Accounts Services Sales Total 1 Accts 10,597, ,597,939 2 Serv 0 990, ,449 3 Sales A&G 4,940, , ,667,608 5 Total 15,538,441 1,717, ,255,996 ============ ============ ============ ============ Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H4

23 Page: 23 of 120 WPC1-1b.5 Statement H Page 5 of 15 Gas Utility Operation and Maintenance Expense PRODUCTION PLANT Gas Steam Production Energy Demand Direct Total Ln Operation 1 Acct Total Operation Maint'nce Total Maint'nce Total Steam Liquified Gas Production Operation , , Total Operation 0 853, ,465 Maint'nce Total Maint'nce Total Liq Gas 0 853, ,465 Natural Gas Production Operation Total Nat Gas Other Gas Supply COG COG 71,847, ,847, Bal-COG 891, , COG 459, , COG -232, , Oth 677, , , , Total Other 73,871, ,871, Total Production 73,871, , ,725,296 ========== ========== ========== ========== H5

24 Page: 24 of 120 WPC1-1b.6 Statement H Page 6 of 15 Gas Utility Operation and Maintenance Expense Transmission Expenses Transmission Function Total Ln Operation 1 Acct 850 9, , , ,335 5 Total Operation 216,124 Maint'nce , , Total Maint'nce 197, Total Transmission 414,022 ======== H52

25 Page: 25 of 120 WPC1-1b.7 Statement H Page 7 of 15 Gas Utility Operation and Maintenance Expense Distribution Expenses Distribution Function Total Ln Operation 1 Acct 870 1,006, , ,107, , , , ,050, ,925, , Total Operation 8,425,171 Maint'nce , , , , , , , Total Maint'nce 1,742, Total Distribution 10,167,249 ========

26 Page: 26 of 120 WPC1-1b.8 Statement H Page 8 of 15 Gas Utility Operation and Maintenance Expense Storage Expenses Storage Function Total Ln Operation 1 Acct , , , , , , , , Total Operation 425,843 Maint'nce , , , , , , , , Total Maint'nce 109, Total Storage 535,411 ======== H53

27 Page: 27 of 120 WPC1-1b.9 Statement H Page 9 of 15 Gas Utility Operation and Maintenance Expense Customer Accounts, Service, Sales and A&G Customer Accounts Total Ln 1 Acct , ,151, ,007, ,550, M ,528 7 Total Accounts 10,597,939 ======== Customer Services , M , , Total Services 990,449 ======== Sales Total Sales 0 ======== A & G ,361, ,349, , , , ,702, , ,984, , Total A & G 15,790,508 ======== H7

28 Page: 28 of 120 WPC1-1b.10 Statement H Page 10 of 15 Gas Utility Salaries and Wages PRODUCTION PLANT Steam Power Generation Energy Demand Direct Total Ln Operation 1 Acct Total Operation Maint'nce Total Maint'nce Total Steam Liquified Gas Production Operation Total Operation Maint'nce Total Maint'nce Natural Gas Production Operation , , Total Nat Gas 0 4, ,531 Other Gas Supply Oth 466, , , , Total Other 466, , , Total Production 466, , ,029 ========== ========== ========== ========== H10

29 Page: 29 of 120 WPC1-1b.11 Statement H Page 11 of 15 Gas Utility Salaries and Wages Distribution Expenses Operation Total Ln 1 Acct , , , , , , , ,670, Total Operation 5,466,656 Maint'nce , , , , , , , Total Maint'nce 1,111, Total Distribution 6,577,978 ======== H9

30 Page: 30 of 120 WPC1-1b.12 Statement H Page 12 of 15 Gas Utility Salaries and Wages Transmission Expenses Transmission Function Total Ln Operation 1 Acct 850 7, , , ,686 5 Total Operation 36,638 Maint'nce , , Total Maint'nce 139, Total Transmission 176,184 ======== H92

31 Page: 31 of 120 WPC1-1b.13 Statement H Page 13 of 15 Gas Utility Salaries and Wages Storage Expenses Storage Function Total Ln Operation 1 Acct , , , , , ,189 9 Total Operation 136,892 Maint'nce , , , , , , , Total Maint'nce 27, Total Storage 164,402 ======== H93

32 Page: 32 of 120 WPC1-1b.14 Statement H Page 14 of 15 Gas Utility Salaries and Wages Customer Accounts, Service, Sales and A&G Customer Accounts Total Ln 1 Acct , ,498, ,639, M ,062 7 Total Accounts 3,719,241 ======== Customer Services , W , Total Services 547,370 ======== Sales Total Sales 0 ======== A & G ,943, , , , , Total A & G 5,079,858 ======== H10

33 Page: 33 of 120 WPC1-1b.15 Statement H Page 15 of 15 Operation and Maintenance Expenses Gas Purchased Power SUMMARY ENERGY(1) PEAK DAY DEM(2) OTHER(3) TOTAL Corp. Corp. Corp. Commodity D-1 OTHER CORPORATE Ln Purchases COG COG 1 Jan 12,525, ,525,659 2 Feb 11,343, ,343,555 3 Mar 10,561, ,561,785 4 Apr 5,539, ,539,906 5 May 3,028, ,028,121 6 Jun 1,950, ,950,040 7 Jul 1,756, ,756,826 8 Aug 1,738, ,738,890 9 Sep 1,991, ,991, Oct 3,846, ,846, Nov 7,193, ,193, Dec 11,489, ,489, Tot 72,965, ,965,832 ============ ============ ============= ============ H15 Includes the following accounts: (1) , , , /221, /231, /241/243, , /321, , /421, /441, /451, , , /521, /614, /102, /204,

34 Page: 34 of 120 WPC1-1c.1 Statement I Page 1 of 1 Depreciation Expense Straight Line Product Trans- Distri- Ln Demand mission bution Storage General Total Jan , ,452 36, , ,946 2 Feb , ,109 36, , ,046 3 Mar , ,448 37, , ,245 4 Apr , ,023 37, , ,525 5 May , ,056 37, , ,994 6 Jun , ,370 37, , ,755 7 Jul , ,297 37, , ,130 8 Aug , ,633 37, , ,910 9 Sep , ,123 37, , , Oct , ,636 37, , , Nov , ,901 37, , , Dec , ,351 37, , , Total 2, ,599 7,256, ,470 1,433,306 9,879, Gen(1) 132,040 33,137 1,237,207 30,922-1,433, Total 134, ,736 8,493, , Total Corp. 9,879,390 ========== (1)Functionalized based on Salaries and Wages. See Allocation Method L.

35 Page: 35 of 120 WPC1-1h Statement J Page 1 of 2 Income Taxes LN CORPORATE 1 Federal Income Tax 2,976,325 2 State Income Tax 421,577 3 Operating Income Taxes 3,397,902 ============ Income Taxes on Other Income: 4 Federal 0 5 State 0 6 Other Income Taxes 0 ============ 7 Total Income Tax Expense 3,397,902 ============ The Federal Income Tax rate is: 0.35 The State Income Tax rate is: The Composite Income Tax rate is: The Income Tax Factor is:

36 1M WPC1-1i.2 Page: 36 of 120 Statement J Page 2 of 2 Allocation Method Reference Sheet for Taxes Year Ending Dec. 31, 2016 ( #) ALLOCATION METHOD ( #) STATEMENT SOURCE AMOUNT ( 1) Rate Base ( 1) M, Page ( 2) Energy-BCR ( 2) M-2, Page ( 3) Energy-RET ( 3) M-2, Page ( 4) Energy-WHL ( 4) Not Applicable ( 5) Demand-BCR ( 5) M-3, Page ( 6) Demand-RET ( 6) M-3, Page ( 7) Demand-WHL ( 7) Not Applicable ( 8) Transmission-BCR ( 8) Not Applicable ( 9) Transmission-RET ( 9) Not Applicable (10) Transmission-WHL (10) Not Applicable (11) Dist Plant-BCR (11) M-1, Page (12) Dist Plant-RET (12) M-1, Page (13) Dist Plant-WHL (13) Not Applicable (14) Dist S/L Acc Dep-BCR (14) M-1, Page (15) Dist S/L Acc Dep-RET (15) M-1, Page (16) Dist S/L Acc Dep-WHL (16) Not Applicable (17) Dist T/S Acc Dep-BCR (17) Not Applicable (18) Dist T/S Acc Dep-RET (18) Not Applicable (19) Dist T/S Acc Dep-WHL (19) Not Applicable (20) Dist S/L Dep Exp-BCR (20) M-1, Page (21) Dist S/L Dep Exp-RET (21) M-1, Page (22) Dist S/L Dep Exp-WHL (22) Not Applicable (23) Dist T/S Dep Exp-BCR (23) M-1, Page (24) Dist T/S Dep Exp-RET (24) M-1, Page (25) Dist T/S Dep Exp-WHL (25) Not Applicable (26) Dist-O&M-BCR (26) M-1, Page (27) Dist-O&M-RET (27) M-1, Page (28) Dist-O&M-WHL (28) Not Applicable (29) Customer-BCR (29) Alloc Method G (30) Customer-RET (30) Alloc Method G (31) Customer-WHL (31) Not Applicable (32) General & Common-BCR (32) Alloc Method L (33) General & Common-RET (33) Alloc Method L (34) General & Common-WHL (34) Not Applicable (35) Direct-Wisconsin (35) Not Applicable (36) Direct-Michigan (36) Direct (37) Direct-Wholesale (37) Not Applicable (38) Revenue (38) Alloc Method S (39) Michigan Tax Liab (39) Direct J-1, Page (40) T/S Deprec Expense (40) I, Page

37 Page: 37 of 120 WPC1-1i1 Statement J-1 Page 1 of 3 Operating Federal Income Tax Computation LN CORPORATE 1 Book Income Before 2 Incm Txs & Int Exp 13,148,256 3 Interest Expense (1) 4,549,676 4 Income Reconcil. -7,718,838 5 Mich. apportionment 0 6 Taxable Income 879,742 7 Tax Rate Taxes Calculated 307,910 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 12 Tax Liability 307, Net Tax Adj. 2,668, Adj Tax Liability 2,976, Account (Rnd) 2,976, I.T.C. Net (2) 0 17 Taxes Allowable 2,976,325 ============ Adj. Tax Liability (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D Accrual Basis Adjustment 0 21 Actual Basis Jurisdictional Base Allocation %

38 Page: 38 of 120 WPC1-1i2 Statement J-1 Page 2 of 3 Operating State Income Tax Computation LN CORPORATE 1 Book Income Before 2 Incm Txs & Int Exp 13,148,256 3 Interest Expense (1) 4,549,676 4 Income Reconcil. -7,697,143 5 Mich. apportionment 0 6 Taxable Income 901,437 7 Tax Rate Taxes Calculated 54,064 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 12 Tax Liability 54, Net Tax Adj. 386, Adj Tax Liability 440, Account (Rnd) 440, I.T.C. Net (2) -19, Taxes Allowable 421,577 ============ Adj. Tax Liability (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D Accrual Basis Adjustment 0 21 Actual Basis Jurisdictional Base Allocation %

39 Page: 39 of 120 WPC1-1w.4 Statement J-1 Page 3 of 3 Federal Income Tax Deductions - Interest Synchronization Ln MGU 1 Rate Base 223,654,604 2 x Wght Cost of Debt Total Interest 4,560,304 4 AFUDC Debt 0 5 Synchronized Intrst 4,560,304 ============ 1 See WPC1-1.(Mp.1) 2 See Exhibit A-4, Sch D-1. Includes weighted cost of Long-Term Debt and Short-Term Debt. Excludes weighted cost of Other Interest Bearing accounts. 4 J-2 p1

40 Page: 40 of 120 WPC1-1p Statement J-2 Page 1 of 2 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes Ln Additional income and unallowable deductions: Corporate 1 (SM) Customer-BCR (29) (SM) General & Common-BCR (32) 2,062,267 Total Additions 2,062,587 Additional deductions and non-taxable income: Corporate 1 (SM) Rate Base ( 1) -148,502 2 (SM) Demand-BCR ( 5) -3,310,181 3 (SM) Transmission-BCR ( 8) -2,348,980 4 (SM) Dist Plant-BCR (11) -3,749,265 5 (SM) Storage-WHL (43) -170,433 6 (SM) Michigan Tax Liab (39) -54,064 Total Deductions -9,781,425 Net Income Adds/Deducts -7,718,838 ============

41 Page: 41 of 120 WPC1-1q Statement J-2 Page 2 of 2 Reconciliation of Reported Net Income with Taxable Income for State Income Taxes Ln Additional income and unallowable deductions: Corporate 1 (SM) Customer-BCR (29) (SM) General & Common-BCR (32) 1,535,992 Total Additions 1,536,312 Additional deductions and non-taxable income: Corporate 1 (SM) Rate Base ( 1) -148,502 2 (SM) Demand-BCR ( 5) -3,312,032 3 (SM) Transmission-BCR ( 8) -1,857,226 4 (SM) Dist Plant-BCR (11) -3,767,477 5 (SM) Storage-WHL (43) -148,218 Total Deductions -9,233,455 Net Income Adds/Deducts -7,697,143 ============

42 Page: 42 of 120 WPC1-1t Statement J-3 Page 1 of 2 Adjustments to Tax Liability to Arrive at Tax Provision for Federal Income Taxes Ln Tax effect of deferred expense net: Corporate 1 (NOT) Rate Base ( 1) 51,976 2 (NOT) Demand-BCR ( 5) 1,158,564 3 (NOT) Transmission-BCR ( 8) 822,235 4 (NOT) Dist Plant-BCR (11) 1,312,242 5 (NOT) Customer-BCR (29) (NOT) General & Common-BCR (32) -742,836 7 (NOT) Direct-Michigan (36) 6,695 8 (NOT) Storage-WHL (43) 59,651 Net-of-Tax Total 2,668,415 ============

43 Page: 43 of 120 WPC1-1u Statement J-3 Page 2 of 2 Adjustments to Tax Liability to Arrive at Tax Provision for State Income Taxes Ln Tax effect of deferred expense net: Corporate 1 (NOT) Rate Base ( 1) 5,789 2 (NOT) Demand-BCR ( 5) 129,116 3 (NOT) Transmission-BCR ( 8) 71,750 4 (NOT) Dist Plant-BCR (11) 145,621 5 (NOT) Customer-BCR (29) (NOT) General & Common-BCR (32) 28,653 7 (NOT) Storage-WHL (43) 5,725 Net-of-Tax Total 386,642 ============

44 Page: 44 of 120 WPC1-1w.1 Statement J-4 Page 1 of 3 Investment Tax Credit - Earned Production Trans- Distri- Energy Demand mission bution Storage Customer Total Ln 1 Total , ,129 ========= ========= ========= ========= ========= ========= ========= Investment Tax Credit - Restored Account Production Trans- Distri- Energy Demand mission bution Storage Customer Total Ln 2 Total ========= ========= ========= ========= ========= ========= ========= Program Name = J4A

45 Page: 45 of 120 WPC1-1w. 2 Statement J-4 Page 2 of 3 Investment Tax Credit - Earned Account Production Trans- Distri- Energy Demand mission bution Storage General Total Ln 1 Jan , ,594 2 Feb , ,594 3 Mar , ,594 4 Apr , ,594 5 May , ,594 6 Jun , ,594 7 Jul , ,594 8 Aug , ,594 9 Sep , , Oct , , Nov , , Dec , , Total , ,129 Customer 14 Gen(2) Total , ========= ========= ========= ========= ========= ========= 16 Total Corp -19,129 =========== (2) Functionalized based on Salaries & Wages: See Allocation Method L. Program Name = J4B

46 Page: 46 of 120 WPC1-1w. 3 Statement J-4 Page 3 of 3 Investment Tax Credit - Restored Account Production Trans- Distri- Energy Demand mission bution Storage General Total Ln 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Customer 14 Gen(2) Total ========= ========= ========= ========= ========= ========= 16 Total Corp 0 =========== (2) Functionalized based on Salaries & Wages: See Allocation Method L. Program Name = J4B

47 Page: 47 of 120 WPC1-1w.1 Statement J-5 Page 1 of 2 Tax Amortizations (419/426/431) Misc Inc./Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Energy Demand Trans Dist Strg Customer Ratebase 14 Gen(*) Total Resp ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. Program Name = J5A

48 Page: 48 of 120 WPC1-1w.1 Statement J-5 Page 2 of 2 Tax Amortizations (409) Misc Inc/Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Energy Demand Trans Dist Strg Customer Ratebase 14 Gen(*) Total ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. Program Name = J5B

49 Page: 49 of 120 WPC1-2 Statement J-8 Page 1 of 1 AFUDC Income GAS AFUDC - Debt and Equity Portions Trans- Distri- Ln Energy Demand mission bution Storage General Total 1 Debt Equity Total ========= ========= ========= ========= ========= ========= =========

50 Page: 50 of 120 WPC1-1f Statement K Page 1 of 3 Taxes Other Than Income Taxes Allocation Percentage Calculations Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct 1 Sal & Wages 1,277, ,462 18, ,069 17, , Ratebase 4,066, ,084 48, ,133 2,985, , Total 5,344, , , ,071 3,692, , ,620 0 ======== ======== ======== ======== ======== ======== ======== ========

51 Page: 51 of 120 WPC1-1f.1 Statement K Page 2 of 3 Gas Taxes Other Than Income Taxes by Function and by Cost Component LN FUNCTIONALIZATION BASIS GAS UTILITY FEDERAL 1 Retirement Benefits 812,694 L 2 Unemployment Comp. 6,310 L 3 PR Taxes Credited 0 L 4 Super Fund Tax 0 N 5 Highway Use Tax 0 N 6 Fed Excise Tax 640 N STATE-MICHIGAN 7 Gross Receipts Tax 0 N 8 Unemployment Comp. 36,975 L 9 Remain. Assessment 0 10 Use Tax 0 N 11 Unauthor. Ins. Tax 17,256 N 12 Wis Recycling Fee 0 N 13 Single Business Tax 0 N 14 Property Tax 4,048,343 N LOCAL-MICHIGAN 15 Real Est & Property 0 N IBS 16 IBS Payroll Tax 421,782 L OTHER 17 Franchise Tax Fees 0 N 18 State Unitary Fees 0 N Fn Alloc Method 19 Total TOTIT 5,344,000 ======== Functionalization Methods: L = Allocation Method L - Salaries & Wage N = Allocation Method N - Ratebase

52 Page: 52 of 120 WPC1-1f.1 Statement K Page 3 of 3 Taxes Other Than Income Taxes Allocation Percentage Calculations Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct 1 AML ======= ======= ======= ======= ======= ======= ======= 2 AMN ======= ======= ======= ======= ======= ======= ======= These allocation percentages are used on page K2.

53 Page: 53 of 120 WPC1-1 Statement M Page 1 of 3 Cost of Service LN Gas SOURCE 1 Present Rates 140,474,520 2 Energy Optimizatn 0 3 Power Department 0 4 Tot Present Rates 140,474,520 5 Other Adjustments 1,118,000 WPC1-1f(i)(M-5p1) 6 Total Revenue 141,592,520 7 Gas Purchases 72,965,832 WPC1-1b.1 (H1) 8 Other O&M Exp. 40,255,042 WPC1-1b.1 (H1) 9 Total O&M Expense 113,220, Depr Expense-S/L 9,879,390 WPC1-1c.1 (I1) 11 Amort.- 406/407 0 WPC1-1c.6 12 Taxes other than Income Taxes 5,344,000 WPC1-1d (K1) 13 Operating Income 13,148, Other Inc. & Adjustments Before Taxes 0 WPC1-1f(ii) (M5p2) 15 Income before Income Taxes 13,148, Income Taxes 3,397,902 WPC1-1i.1 (J1) 17 NET INCOME 9,750, Other Inc & Adjustments After Taxes 0 WPC1-1f(ii) (M5p2) 19 ADJUSTED NET INC 9,750,354 ========= 20 Rate Base 223,654,604 Schedule B-1 (Mp2) =========

54 Page: 54 of 120 Allocation P Statement M Page 2 of 3 Rate Base LN Gas SOURCE 1 Gross Plant 384,911,350 WPB6-1c (D1) 2 Accum Deprec 194,035,758 WPB6-4c (E1) 3 Net Plant 190,875,592 4 C W I P 16,364 WPB6-3c (D-1p1) 5 Fut Use Plt 0 WPB6-2b (F4) 6 Plant Total 190,891,956 ======== 7 Workng Capital 23,796,827 WPB3-2 (F3) 8 *Cash & Bank 756,052 WPB3-3a (F6) 9 *Fuel Stock 0 WPB3-4b (F1) 10 *Material & Sup 775,648 WPB3-4b (F1) 11 *Gas Storage 13,469,260 WPB3-4b (F1) 12 *Prepayments 396,961 WPB3-5c (F5) 13 Sub-Total 39,194,748 ======== 14 Othr Prop & Inv -242,083 WPB1-1c (F8) 15 Sub-Total -242,083 ======== Deduct: 16 *Taxes 6,190,016 WPB3-6a (F7) 17 Cust Advances 0 WPB5-7a (F2) 18 Sub-Total 6,190,016 ======== 19 RATE BASE 223,654,605 ======== * = WORKING CAPITAL COMPONENT. Total cross checks to SCH. B-3.

55 Page: 55 of 120 Statement M Page 3 of 3 Total Gas Revenue Requirements Ln ENERGY DEM TRANS DIST STRG CUST DIRECT/RB TOTAL 1 Prod 73,871, , ,725,296 2 Trans , ,022 3 Dist ,167, ,167,249 4 Storage , ,411 5 Cus Acc ,597, ,597,939 6 Cus Ser , ,449 7 Sales A & Gen 0 932, ,031 8,737, ,383 5,667, ,790,508 9 Tot Op 73,871,831 1,786, ,053 18,905, ,794 17,255, ,220, Depr 0 134, ,736 8,493, , ,879, Dep TOTIT 270, , ,071 3,692, , , ,344, Inc Tax 226,963 40, ,149 2,508, , ,417, ITC Def , , Tot Exp 74,368,877 2,085,496 2,500,009 33,580,577 1,592,591 17,714, ,842, Other Income & Adjs , ,000-1,118, Tx Amrt Return 647, ,429 1,381,498 7,158, , ,750, Ret Def 269,980 48, ,912 2,984, , ,064, Additional Inc Tax 171,977 30, ,856 1,900, , ,589, Rev Req 75,458,463 2,281,379 4,824,275 45,623,759 2,343,905 17,446, , ,128,397 Rev Req as % 22 of Tot ========== ========== ========== ========== ========== ========== ========== ========== Note: Lines 13, 17, 18, and 19 are allocated based on Allocation Method N

56 Page: 56 of 120 Allocation Method C Statement M-1 Page 1 of 6 Determination of Percentage of Distribution Plant Used to Serve MGU Customers Total Ln Account Gas , , ,114, ,794, , ,286, , 383, ,158, , Total 279,988,110 =========

57 Page: 57 of 120 Allocation Method D Statement M-1 Page 2 of 6 Determination of Percentage of Accumulated Depreciation * Straight Line * Used to Serve MGU Customers Total Ln Account Gas , , ,357, ,117, , ,324, , 383, ,196, , Total 144,287,837 ========