Ann. et seq. - apscservices.info · 19 Net Utllity Plant in Senrice 51,994,751 847,020 52,841,774 1,151,960 53,999731 0 0 0 0 0 0 0 0 19 I I I I I 863 0 4,714 4,143 Retirement Work-in-Progms

BEFORE THE 1: 1 I iI'D ARKANSAS PUBLIC SERWCE COMMISSlSd li &.

IN THE MATER OF THE APPLICATION OF ARKANSAS OKLAHOMA GAS CORPORATIOW ) DOCKET NO. 07-026-U FOR APPROVAL OF A GENERAL CHANGE IN

1

RATES AND TARIFFS 1 )

APPLICATION

COMES ARKANSAS OKLAHOMA GAS CORPOFWTION (*AOG" or

'Company"), and hereby applies to the Arkansas Public Service Commission

(*Cornmission*), pursuant to its authority under Ark. Code Ann. 9234201, for approval

of a general change in rates and tariffs, and in support of its Application respectFuNy

states as follows:

1. AOG is a corporation organized and operating under the laws of the

state of Arkansas, and is a public utivi as defind by Ark. Code Ann. §23-1-iOt et seq.

The Company's principal office is located at 115 North t2th Street, P.O. Box 17004,

Fort Smith, Arkansas 7291 7. A copy of AOG's Articles of Incorporation has previously

been filed with the Commission and is hereby incorporated by reference.

2. On December 12,2006, the Company filed with the Commission,

pursuant to the provisions of Ark. Code Ann. $234401, a notice of its intention to seek

a generat change in its rates and tariffs. This Application is filed pursuant to Ark. Code

Ann. 923-4402 ef seq. and the Commission's Rules of Practice and Procedure Rules 4

and 9.

3. AOG is a natural gas company operating approximately 1300 miles of

distribution main and other facilities. The Company is engaged in the production,

transmission and distribution of gas to approximately 60,000 total customers, with

approximately 45,700 of those customers living in the State of Arkansas. The

Company’s books and records are kept in accordance with the Uniform System of

Amounts, pursuant to the rules and regulations of the Commission and of the federal

Energy Regulatory Commission. All utility plant accounts are stated at original cost.

With this application, AOG is submitting schedulps called for by the Commission Rufes

of Practice and Procedure supporting its proposed changes to its rates and tariffs.

Changes to the Company’s rates and tariffs will go into effect in thirty (30) days unless

the Commission suspends the tariffs pursuant ts Ark. Code Ann. $234407. In such

event, it is anticipated that new rates and tariffs will become effective no later than ten

(1 0) months from the date of this filing.

4. AOGs last application for a general change in rates was filed on

February 1,2005. Since that time, AOG has experienced increased overall costs for its

operations as well as a decrease in customer cqunt and throughput. Additionally, the

Company bas continued to make a substantial imvestrnent in utilrty plant and facilities.

The Company’s cost-cutting measures, while successful in their own right, have simply

not been adequate to equalize operating cost increases. The Company finds itself in

the position of needing increased revenue throu$h revised rates and tariffs in order for it

to be provided a reasonable opportunity to earn sufficient revenue to cover its cost of

sewice, with a fair return on investment to its stockholders. Therefore, it is necessary

that the rates of AOG be increased by $5,130,803 annually in order to maintain quality

sewice to its customers and earn a just and readonable return.

5. The rates requested by AOG are designed to reflect the cost of service

to the various customer classes.

- 2 -

6. In determining the appropriate amount of working capital, AOG has

utilized the modified balance sheet approach.

7. In preparing the Schedules attached hereto, pursuant to the

Commission’s Rules of Practice and Procedure,, AOG has used a historical test period

of six months ending August 31,2006, and a grqjected six month test period ending

February 28,2007, with pro forma adjustments made through February 28,2008.

8. Through its proposed revised rate schedules and riders, the Company

seeks the opportunity to earn a just and reasonable return of 7.254% on its investment.

9. AOG has proposed policies an4 tariffs that are applicable to all

services which,are essentially the same as those currently on file with the Commission,

with the exception of changes necessitated by-proposed changes to rate schedules and

riders as described in the testimony of Company witnesses.

I O . Pursuant to the provisions of Rule 2.03 of the Commission’s Rules of

Practice m d Procedure, all correspondence in this docket should be addressed to:

Kim R. Linam Arkansas Oklahoma Gas Corporation P.O. Box 17004 Fort Smith, AR 72917

Michael J. Caltan, Executive vice President & General Counsel Arkansas Oklahoma Gas Corporation P.O. Box 17004 Fort Smith, AR 72917

and

Lawrence E. Chisenhall, Jr. Chisenhall, Nestrud & Julian, P.A. 400 West Capitol, Suite 2840 Little Rock, AR 72201

1 1. Notice, pursuant to Rule 3.03(b)( 1) of the Commission’s Rules of

-3 -

Practice and Procedure, wilt be promptly pubfism and proof thereof will be filed with

the Commission promptly after publication is compfeted.

WHEREFORE, in consideration ofmthe foregoing, Arkansas Oklahoma

Gas Corporation prays that its application for a general change or modification in the

rates, charges and tariffs for its Arkansas customers be approved and for all other

appropriate relief.

Respectfufly submitted,

CHISENHALL, NESTRUD & JULIAM, P.A. 2840 Regions Center 400 West Capitol Avenue Little Rock, Arkansas 72201 Phone: (502) 372-5800 Fax: (501) 3724941

By:

Attorneys for Arkabas Oklahoma Gas Corporation

- 4 -

ARKANSAS OKLAHOMA GAS CORPQRATIQN -Arkansas Jurisdiction Rate Filing Test Year Ending February 28,2007

Schedule Description

Calculation of Requested Increase In Rbvenue Requirement

I

Line NR

-ARKANSAS OKLAHOMA GAS CORPORATIOM Test Year Ending February 28,2007

Schedule A - 1 ( Page 1 of 1') TITLE: Calculation of Requested Increase

In Revenue Requirement

DeFCriptiOil Arkansas Jurisdiction

-

1

2

3 4 , 5 6 7

8

9

I O .

11

12

13

14

15

78

17

&djustea Rate Base (a)

&dJusted Operatlng Revenues (b)

Adjusted Operating €xpenses {b) Operating Expenses Depreciation Expense Taxes Other Than Income Income Tax Expense Total

9dJusted Operatlng Income (b}

Current Rate of Return

hqulred Rate of Return (e)

Required Operating Income

3peratlng Income Defkiency

?evenu9 Conversion Factor (d)

ievenue De?lclenq

rob1 Revenue Requlrement

9djusted Revenues Mher Than R ~ _ J Schedule Rwknue (t

?ate Schedule Revenue Requirement

61,915,644

4 9,863,470

13,835,131 3,704,160 1,084,299 (1 1 1,083)

18,512,506

1,350,964

2.1819%

7.2 5 3 8 %

4,49 T 237

3,140,273

1.6339

5,130,803

24,994,273

920,443

24,073,830

I

ARKANSAS OKLAHOMA GAS CORPORATION Arkansas durisdiction Rate Filing Test Year Ending February 28,2007

Schedule

B-1

B-la

B-?b

B-2

R 3

84

6 4

84b

B-5

I34

8-7

B-8

&8a

E a

B9a

& I O

B-11

B-12

8-13

E14

8-15

Projecw R i g h t Casl Kate Base I

Adjusbmnb to Test Y w Rate Base

Test Year wbrking capital Asset Balances I . . . .- __ .

Actual m r n hmmtpw Adjdtmentto Total Pro

PcldPrOiected Test Forms

My Y R DescrlpUDn @Atq~st31,2006 Test +w (a) (cd f + Co12) b urn Statement ArmyudatEndof Year

I la

Adjusled T%sl Year

(ccl3+co14)(A)

I '4

I

9,539 0 a,= 0 914,569 (51 , O W as2.m ( 2 W W

25,024,274 762.458 25,?%,m l.t19,91t 85,848.320 1,402,416 87,051,738 2,817.381 4 5,229,871 286.T78 t5,516,W9 59937B

9,569 844,308

26,906,638 a 9 , w , m 16,115,627

I

0 0 0 0 0 24538 (24vw 0 0 0

1.027.459 il,M7.459) 0 0 0 448 0 0 0

ARKANSAS OKLAHOMA GAS CORPORATWN Test Year Ending February 28,2007

Schedule B - 1 ( P a g e Z o f 2 ) llTtE: Derivabn of Totat Company

Test Year Rate Bas% and calculation of ~ O r i g b l f l l C O S t R a t e B a s e

I

ARKANSAS OKLAHOMA GAS CORPORATION Test Year Endlng February 28,2007

h No.

Schedule B - l a (Page1 o f2 ) TITLE OeriVatDn of Arkansas J u r i s d i a l

Test Year Rate Base and Calculalbn of Pmjeztd Giginal Ccd Rate Base

Actual gmiected A w n 1 per Adjustment to Total Ro Adjusted

Sbtemsnt Finaxial Act%&e P @ x t d Tesl Forma Test

Y a r WUSbiMtS Year calI*Ccl2) (b) (-3 + cd 4) (A) T""? ( D e p h n @Augwt91,2a08 T Year (a

~eruice si Original a t ' I IntangiMaPlant z hodu5h&GahmhgPlant 3 Transmtgsion Plant 4 DistributkqPlant 5 Ee-tsml Plant

5,803 781,57 1

21,385202 63,934,892 11,236264

5,803 687,m

22c61.451 65,030.845 1 1.61 7.084

0 (166+584 D57$51

2375.44s 463,962

76,58581 (2,148270 (432.025

12

51,994,751 1,151,960 19 Net Utllity Plant in Senrice 847,020 52,841,774 53,999731

0 0 0 0

0 0 0 0

19

I I I I I

863 0

4,714 4,143

Retirement Work-in-Progms zo P W c I i o n & Gathwing Plant 24 Transmission Plant 22 Oi6lribubnPbnt 23 GeneralPtant

0 0 0 a

ARKANSAS OKLAHOMA GAS CORPORATION Test Ywr Ending February 28,2007

4.w7 3.989,289

0 f2=,985

18 101,540 235,921 (lW= 75,205

2,256,210 =,m

585.372

(1 3,876:

0 0

(l8.W:

Schedule B - l a ( Page 2 of 2 ) TITLE: Derivation &Arkansas Jutifidinal

Test Year Rate Base and Calculation of P r o m w n a l Cost Rate Base

(15,432 0

8,28284e 0

647,501 1 72825

(284,709' 21,043

1,520,086 55257

814,709

1 a 0 0

0 0 t o

r d

- 0 0 0 0 0

0

0

ARKANSAS OI(LpIHOK4 Gas CORPORAllON Tu1 Yair E n h g Februmry 2% 2007

- 1122.0151 'C&PBB

0 0 0

ARKANSAS McLAHonrA OAS CORPORATION Tsst Year Endlng Februpry 28.2007

I 141

(011 10.720'

0 I 1101 1111

0

0

p.085.717 (7,65fl

(402,073 248,338 122.588 340,288 (5W4,4?#7 (SSJE7

(433Jrn wonm

0

0 0 0 0 0

0 0 0 0 Q

(4,077 (1,407632

15,432 0

p.OeS.117 (7.568

(402,873 246,331

340.m (lW4S7 (65,287 t*91t=

(4.08&681

122.588

0 0 0 0

l3,7U,Wl

0 0 O 0 0 -

0 0 0 0 0 0

4 1 I

ARKANSAS OKLAHOMA GAS CORPORATION Test Year Ending February 28,2007

Line Ha

Schedule B - 2 (Page t of 2) TtTLE: OetailsdAdjwhnents

to Test Year Rats Base

Total Company Arkansas

AUJ A d j u m Pro Forma tio. DesEriptinn (A) Adjustment (B)

!+OF- J u lisd i d io n a I

5 1 2 3 4 5 4 7 B 9 10 11 12 13 14 1s 16 17 $8 19 ap 2t

6 22 23 24 25 M

n

;ROSS unm PUNT IN SERWCE Idjuslmmt fwMw m n l h Pm F m Ptant Balance. (a)

Accollnt 365.2 - Land Rm w l m t 387 -Mains Aommt 36Q - M&R Stacon Equipment Account 370 - C O W n i m f i W E q U l v t Accouni 374.22 - Rlghts-af-Way Account 376 -Wins Acwurrt 378 general M&R E q J m Acmunt 380 - S e w Acmunt381 -Metes Acmunt 382 - Metet Instataltations AcEount383-HoumRegJIators Acoourti 385.10 - E M m i i lwBters AcEowtt 390- Slruclams and Impromm&

Auxwmt 391 - Mfim Equipment - E m & E q u i w Aomunt a 1 - compoter Equipment Acmd 392 - Tmmportation Equipment AEwont 394.1 - shop Equipment ACWUR 394.2 -To& and Work Equipment AEwrnt 397 - -unicatim Equipmant

391 - Mfice Equipment - Fumilure

ADJUSTMENT 5 TOTAL

Adjusbnanf to remove MaMieki, AR GBthering Plant Acmun 325.4 - Ri$&Of-Way$ Accwnt332-wLines Accwnt 333 - Compresgor StaUon fquipment Aaxlunt 334 - Fdd M&R E q u l p t

ADJUSTMENT 6 TOTAL

107.904 903,538 102,644

5,830 79,190

1,mn444 75,328

81,821

57,893 81,798 3,344 2,194

laO,l37 132,797

1a7a2

11 4 . M

92.212 772,142 87,795 4,982

16,218 I ,587,9?4

7.832 479,019 178,126 51.691 10.178 44.670 63.1 13 2,557

921 124,771 102.465 B 8 , m 68,375 13,054

3,79&459

(23,210

(31,347 (44,841

(1WW

(87,188


Schedule B - 2 (Page 2 of 2) TITLE: to Details Test Year of Adjustments Rate Base

I 2 3 4 5 6 7 8 9 10 11 12 13

11 I 5 I 6 17

19 20 P I 22 29 24 25 26 27 20 2p

30

i n

a i sl 33 34 a5 36

37

38 30 do

41

7

52

LCCUYUIATED DEPRECIATION mnualhed &pt&ath sdjustmsnt on Pro Forma Want Balm=

Aarwmt 325.40 - W g M - W a y

Acwuni332-FlaldUnes Auxunt 333 -CMnpregatlrStation Equipment Accwnt 334 - FieM MU? Equipment Accwrtt 338 - P u r i b h Equipment AEcwnt 965.20 - Land Rights

Acwunt 388 20 - M&R Stalion Stnrctures AEcoUnt 387 - Mains Accwnt 369 - M&R Sation Equipment Account 370 - CamunicaCons Equipment AEEwnt 374.22 - !? igW-Way Accwnt 375.20 - S b ~ 5 ~ r e S Accxxlnt 975.20 - SbdureS AEcwnt 378 - M ~ s AEEount 378 -General M a Equipment AMxxlnt 379 - City Gale M U Equipment AEcwnt38O-sesVi Aowunt 391 - Meters Account 982 -Meter trustallation$ AEEwnt 383 - W R e g u b r s AEEwnt 385 - Industrial MLR Equipment AEEount 385.10 - Eledinw . Meters AEEWnt 389.20 -Land RiQhtS Awwnt 390 - StmIures and lmpmvements AEcount 391 - QIfm Equipmsnt - Fumltm AEu*lrd 391 - offloa Equlpmsnt - Ehxtronic E q u i p m i Plsuwnt 3 1 -Computer Equlpmmt Accmnt 3M -CAM System Equipment kcwrd 382 - Transpmtdon Equipment Aomunt 393 - Storas fsuipmeni AEcwrd 364.1 -Shop Equipment M n t 3ltrl.Z - Twls emd Work Lqufpment AEEwnt XI7 - Comnunicafon Equipment

Acmunt 328 - F&d M&R S h d W

Accwnt 966.10 - CMnptesof Statim structures

AwumEpIT 5ToTAL

I


Schedule B - 3 (Page 1 Of 3) TITLE: Adjustnwnts Necesay to Achieve

Projected Original Co6t Rate Base

't

2 S

4 5 6

7 6 9

10 11

12 13 14

1s 16

I T 18

19 20 2'1 22 23

24 25 26

27

29 90

31 92 33 34 35 36 37

28

3a

hmmb in D o l k

Total Company Arkansas L I ~ ADJ Adjushrmls Adjustments No. NO. D ~ C f l p l h l

I GROSS UTILITY PLANT IN SERVICE I

2

Accwnt 325.4 - Gamering - Rghts-of-Way Account 334 - Field M&R Equipment Accwnt 36520 - Trandssion - Land Ri~hts Accwnt 367 - Mains

Account 370 - CommunlcatiMls Equipment Account 374.22 - DisHbutim -Rights-of-way Acmunt 376 - Mains Account 378 - General Equipment Amount 380 - Senrices

Account 382 - Meter lnstallatlons a n t 383 - Holrse Regulators Accwnt 385 - Industrial M&R Equipment Accwnt 385.10 - Heclronic Meters Account 389.f - General - Land Accwnt 390 - Shclures and hnprovwnents Acwunt 391 - Office Equipmwlt - Furniture Account 391 - Ofice Equipment - Electronic Equipment a n t 391 - Computer Equipment Accwnt 392 - Tmsportatim Equlpment Account 393 - Stom Equipment Account 3W.1 - Shop Equipment Accmnt 394.2 - Tools and Work Equipment Account 397 - CommunImtion Equipment

Accwnt 369 - M&R Station Equlpmnt

Accwnt 381 - Metem

ADJUSTMENT I TOTAL

Adjustment to move CWlP into Want in Service Accwnt 367 - TransmIssIon - Mains Account 369 - M&R Stakin Equipment Account 370 - Communhtiatlons Equipment Accwnt 376 - Disbibution - Mains Acmurtt 378 - Genemi hW3 Equipment Accwnt 380 - SeniFeS Accwrnt 382 - Meter lnstallaiions Accwnt 383 - H o w Regulators Accwrnt 391 - G e n d - CMnpUtet Equipment

ADJUSTMENT 2 TOTAL

0 (51,929) 54,199

410,780 13,079 2,972 6,429

873,218 179

253.081 9.383

26,M 5 (20271)

8,4W 20.463 (4,436)

( l f4156) 176

1.750 109,541 W W ) (2,Qw

131.119 105,821 %,ma

1 m4=

i (93,968 46.317

335,477 82,231 2.538 7,968

654,954 3,639

206,932 59.738 22,329 4,892

0 2t ,302

0 29,012

1,666 9 $29

86,755 (2,488

0 101,170 81,651 80,779

1,734823

(11,864 220.501

1.050 42,803 44,895 22,112 3,632

757 346

32432


E -

1

2 S d 9 6

? 8 8

10 11

12 1s 14 15

16 27 18 t9

M 21 22 23 24 25 28 27 28 24 90 31

32 53

9.1 36 36 37 58

39 40 41 62 43 A4 45 46

47

-

ACCUMULATED DEPRECIATIOM Adjustment to achiwe test year end balance 1

ACCOunt 301 - Organization Accwnt 302 - Franchises Accwnt 325.20 - Gathwjng - Producing Leasehdds AccMInt 325.40 I Righbof-Ways A m n t 325.5 - Other Land AccMlnt 327 - camgtessor Station Stnrcture Account 328 - Field M&R Sfructwes Accwnt 330 - Gas Wells - cwrstnrcb 'on AccMlni 337 - Gas Wdfs - Equipment Acewnt 332 - Field tines Account 333 - Compressor Siation EqGprnent Account 334 - Fiefd M&R Equipment Account 336 - Purilicatron Quipment Account 365.10 Land Account 365.20 - Land Rights

Account 366.20 - M&R Station Smc!ures Account 367 - Mains Aocount 368 - Compssor Equipment Acoount 369 - M8R Station E q u l g m t Aocount 370 - Communimlhns Equipment Acaount 374.10 - Land Account 374.22 - Rights-of-Way Accxwnt 375.10 - ShCtUres Accwnf 37520 - Sbuctures Account 376 - Mains A m n t 378 - General M8R Equipment Accwnt 379 -City Gate M&R Equipment Account 380 -Services Accwnt 381 - Meters a n t 382 - Meter Installations Accwnt 383 - Nwse Regulaim Acmunt 385 - I n d M a l M&R Equipment Account 385.10 - Electronic Meters Accwnt 389.10 - Land Amunt 389.20 - Land f3ights AcFount 360 - ShuctUres and Improvements Account 391 - mce Equipment - Furnibre Account 391 - Ofke Equipment - Eledrunic Equipment Account 391 -Computer Equipment Account 391 -CAM System Equipment Account 392 - Transportalion Equipment Account 393 -Shes Equlpment AooDunt 398.1 -Shop Equipment Acowrnt 394.2 -Tools and Work Equipment Accwnt 397 - Communication Equipment

Account 366.10 - COrnpEsSW StdDn ShctUreS

Schedule B - 3 (Page 2 of 3) TITLE: Adjuslments Necessary to Achieve

ProjecM Orlglnal Cost Rate Base

ARKANSAS OKLAHOMA GAS CORPORATION Tm Year Ending Febuary 26,2007

1

2 3 4 5

6

7 8 9 $0

I t 12

14 15

16 ir I 8

19 20 T1 22 23 24 25

26 27

28

29

1

2

3

2

4

CONSTRUCTION WORK-IHPROGRESS Adjustment to record first six months of FY2007 Capital Budget to Achieve Test Year End Balance.

Distribution

Adjustment to move CWlP into Plant in Service. Transmission Distribution General Total

RETIREMENT WORK-INPROGRESS Mjustment to mve RWlP into Acarrnulated Reserve

Account 334 - Gathering - Field M&R Equipment Account 376 - Disiributlon - W n s Account 380 - Distribution - Services Account 382 - Disbibuiion - Meter lnstalhtions Account 390 - Generat - S~uctures and trrtprwemtank

WORKING CAPiTAL ASSETS Adjustment to move CW1P into Plant in Service

Accwnt 143 Accounts Receivable - Other

Mjust Worlring Capital Assets to Test Year Balanoe Accwnt 124 Other Investments Accwnt 131 Cash Accwnt 135 Working Funds Account 142 Customer Accounts Receivable a n t 142 Cwt. Accts. Rec. - Unposted Amount 142 Cw!. Accts. Mc. - Unbilled Revenue Accwnt 143 Accounts Receiwbb - Other Accwnt 144 Accum. Rw. For Uncoll. Accts. Rec. Acmurtt 146 Accts. Rec. From Assac. Companies Acmunt 154 Materials & Supplii Account 155 Merchandise Inventory

Schedule B - 3 (Page 3 of 3) TITLE: Adjustments Necssarj to Achieve

Projected Original Cost Rate Base

Amounts in Dollars

Jurisdictional Adjustment PrwFoma 7 (86,860)

(209,686)

0

0 (2,581,657)

(1.758) 7,016,881

(18) 745,961 (63,096)

(266,653) (%,I 62) 263,885

11.273)

R ~ D Schedules; (A) E-f (B) B l b


Schedule B - 4 (Page I of f) TITLE Calwlallon of Working

C a r M Assets hmwetr In Dollam

1SMOnth Adj. To 13 A m n i Ad]. Necessary to Aaslgned To: Llm Account Av6faoe Month To be Included Balance at the End Arkansas I Oldaharne

- 1

a

3

4

5 6 r a

e 10 11

12 13- 14

15

18 17

18

20

2.r

22

23

i a

211

12411

131.0

136.0

141.0

142.1

142.21

142.5

143.0

144.0

148.0

154.0

155.0

165.0

Other Iwmnts

cash

Wor!dng Funds

Notm Kdvsble

Custonw Accwnts Receivable Arbmaa Oklahok TOM

Customer Accwnts RePelvabk - Unpcsted M a n - Oklahwna Total

Cwt. Amt6. RuAvaMa UnMlled R m e A h n m c+mlum Tctal

Accounts Redvable - wher

hum. Prw. lor Uncollectible AcceS. R e t Arkansas oldahom SystmCDmnwn Total

Accts. Rec. from Asmc. C o m p a h

Metedals b SUppkS

Merchandim Inventory

Pmpald Expemea

6,4M

$,&,I33

(W,S lO]

48

6,171,921 742,600

5,914,421

(7.555581 ( 2 , W

(10,Zol)

444,528 547,428 701 ,OSS

543645

(135,341) ( 8 W W (34,734)

(255,108)

452,484

1,718,Wl

72,237

452,767

16,294,221

0

25.808 28,714 52,SP

0 0 0

52,522

0

5,197,72@ 760,214

5,98B.942

44452.9 34?,426 791,956

543.245

(136,341 (as,ou: (94.734:

(265,108:

452,484

1,716.091

0

452,787

8,680,184

(8,460:

(1,824,932:

20,000

0

(7,558: (2,843:

(10,201:

(402.973] (459,4241 (862,3681

319.259

104,475 t 17,393 23,450

245,317

426.140

(251,9851

m,=z ( 5 8 7 I 6% I

(5,835,7891

0

0

0

0

5,197,729 0

5,197,729

(7.658 0

(7,555

444p28 0

444J28

41 9,161

(135,341 0

(28,801 (162,141

381,309

1,325,858

0

3 H ,527

7,940.21 3

0

0

0

0

0 Y69-214 780,234

0 347,425 547,426

124,084

0 (85,034) (7,9941 (D2,957)

Bl,l83

382,433

0

Bl.240

1,71Q,Q7f

(A) B-1, &2


Llne

Schedule B 4 a (Page I of q] TITLE: Allocation of Common

Worklng Caprtal Assets

T&l CMnpany Asslmed To A k n s a s Account Accwnt Arkanaas Amt. to be lnduded In Allocatron Allocath Factor Amount To be Included In Ad]. to Balance at End

-

1 2 3 4

6 8 7

8 S 10

12

12 13 14 1s

16

17

18

18

1s I

No. Numbar ntle Test Year Balance (a) Worklng Capltal (b) Methodolow Worklng Capltal (A) ofTestYear(B)

124.0 IMher Investments

(1) (2) I

13) (4) (5) (6) (7) I

4,977

1,407,832

(1 5.432

131.0

135.0

141.0

142.1

142.21

142.5

f43.0

144.0

148.0

154.0

165.0

165.0

0

cash

Worklng Funds

Notea Rwlvable

CU6tanWr b u n t s RecelvaMe P&nm Oklahoma Total

Cust Accts. RBC. - Unposted Arkansas OkIahOmE Total

Cust ha. RK. UnHlM Rev. Arkansas Oldehoma T a l

Accounts Receivable - Other

kcurn. Prw. for Unmll. Accts. b c . Arkensas Okhhoma System Common Total

MS. Rec.from A s m Companles

Matsriafs & S U p p h

Merchsndlse Inventory

Pmpald Expenses

Total WorWng Capital Assets

8,282,640

8,282,648 a

0

0

0

6,187.728 759,214

5,986,842

(7,558) (2,143)

Q 0 , 2 w

444,528 347,426 791,955

543,245

(735,341) (85,OSrl) (34,734)

- (255,108)

452,494

1,718,091

0

452,767

9,660,184

0 0 0

Plant Before General



Dlrect Dlrecl

Direct Dlrect

Dtred D I r d

Plant before Genenl Plant

D M O l r d P l d before General Plant

Revenue fmm Gas Sales

Plant before General Plant

Plant Mote General Plant

Revenue from Gas Sates

647,503 0

847,501

172825

100.00% 0.00%

100.00% 0.00%

77.78%

100.00% 0.00%

77.1 6%

79.65%

77.1 6%

77.1 6%

79.85%

(230,815: 0

(44,894 (284,700

21,043

1,520,095

66,266

8.14,709

(7,553 0

(7,558

444,528 0

444,528

41 0,161

(135,341' 0

(28,801' (162,141'

381,308

1,926,658

0

351,527

7,940.213 ? 2,828 I 773

0 Plant Before General I

100.00% 0.00%

5,107,729 0

5,197,728

(1,407,632

35,432

(3,085,117 0

(3,085,117

(7,m 0

(7,558

(402,973 0

(402,973

248,338

104,475 0

18m3 1 2 2 M 8

340,206

(1 84,437

(55,287

(453,182

(4,886,561

ARKANSAS OKLAHOMA GAS COWORATIQW Test Year Endlng February 28,2007

Schedule B 4 b (Page 1 of I) TITLE Test Year W m n g Caplbl & e t BaImRs

- 1

2

3

4

5 6 7

a 9 10

g t 12 i a

14

I5 18 1T 1u

18

20

ai

21

22 -

124.0

131.0

135.0

147.0

142.1

142.21

1425

1491,

144a

148.0

154D

156.0

165.0

$6.450

$5.170a233

(sll.f251

$0

$7,285,885 S357,OW

S I ,ma.oSI

$18 $0

sia

$101,540 $51.784

$153,324

$305781

($7.511 1 w1,2m) ($%13,886) ($82473)

984,115

$1,82E,W

s73.302

$7%105

8,450 Plant EpIon General

1,824,332 Plant Before Genera[

(20,oOO) Plmf 6~fore General

0 Plant W w e Genets

8 , m , w o w 936.021 Olred

B,ZIB,BB7

0 Dlred 0 OlMCt 0

847,501 Drecl ea8,Eo WECI

Z M . I B Ptarii before General Plant

1,854,241

28,3M Revenue from Gas Sales

1,970,085 Plam bdom Q e n d h n t

71.652 Plani bdom Gcnm-el Plant

1.020,321 Revenue h n Gas .%!m

4,977

3,9m,290

(13,675

81,265,W

1.266.W5

. $<E

18

$101.540

101,540

235,921

(87.61 I)

(10,M) (fE,Ose)

75,205

13Ea,2lO

58,554

685.372

8,282,848

0

a47,wi

~ 7 , 5 0 2

172,625

(230.815 0

(44,884 m4.7Va

21,043

1,520,095

55m

a i 4 . m

~ 7 0 7 , ~ i I 14495,874 I 7,5?.6325 I 12,626,773

III

124.0

131.0

155.0

lH.P

142.1

142.21

1123

1U.u

114.0

140.0

is40

155.0

185.0

-

111 R1

8.450

6,640,889

(18.860

0

6,623,213 1,058,144 7,M1,%5?

0 0 0

333,260 215,270 648,550

728,623

(172,SW @0,1eg Ql,l92 (8,273:

~ 3 1 a

(278,981

1,868,478

70,W7

ZSq,7'lg

5,450 I 6.450

7,771,247 7 ,azsW

I l S . ~ ) (18,BMI

0 0

4,62437 3.486.708 714W5 650,dW

5.240.322 4,037,114

0 0 0 0 0 0

163.7B 138,913 81,789 7%288

255,Sld 2 1 ~ 1 a 2

574,254 57h1-18

(50,749) (so,aS3: (87,878) (38,838: (21,1522) (Zl,WZ: ( 8 3 3 ) (0,ZW

(145,890) (157,997:

914.318 915,152

1,634,472 1,&?1,810

73,384 7 1 , m

ms,w 135,442

6,450

5,170,233

(17,726

0

1,26S,B85 35p,(192

1,62&a7

?E 0

18

201,540 51.784

14,324

%?$I

F1,511: (4?,2W: (10,645: (3,121:

(62.4Y3:

W185

1,628,W

73,302

733,105

8,707.321

8,450

5,248,823

(20,100

0

1 ,I 00,286 316,640

1,416,926

0 0 0

108,072 66,428

176.4B

am.BBB

( Q W W , I M (9.143 (2707

(83,184

M709

1,687,991

70.590

m.im

8,450 5.450

5,202,308 4.51 B,@O

(20.100) (20,100

0 0

1,3%3,070 3.1 D.04B 317,421 36WW

1.868.481 3,519,348

(8.504) (12.284 Ia,W (5.693 (e,672) (17,977

322.233 832.470 172,228 $36,457 494.452 1 , 4 m , w

1gg,87-1 1WW4

(19.331) (79,887 (47,Wl) (62,079 (53.857) (WC6-d (10,023) ( 1 O . M

(110252) (186,W3

71.780 58,Mg

1,7lB,W 1,734.874

W441 71,462

610,926 539.105

6,450 6450

4,815,571 5,143,657

( l % W (;tO,WO)

0 0

6,153,024 7,480,431 385,613 910.803

6<538,537 6,371,334

8,450

1,624,332

(20.000

0

a, 2 8 2 I 148 896.021

9.21 5.W

0 0 0

a47,501 a o 8 , m

1.654.351

223,988

(239.515 p02,m (44,M (13m

(50,425

26,354

1 ,S70~0aS

?I ,w2

1,020,321

16,495974

6,450

5,628133

(ie.sio

48

6.171.921 742,5[3(3

5,914,421

(7.558: (2,643:

(10,201:

414.528 ?47,426 791.955

519345

(135,341, (86.034 W,m2: (7.934:

(255,100:

452,4m

1,7tE,W1

72.237

4 5 2 I 7 I7

15,294,221

ARKANSAS OKLAHOMA GAS CORPORATION Test Year Endfng February 28,2007

Amount at end of h e Account

Schedule B - 6 (Page 1 of 1) TITLE: Non-Utility Property and Entertainment Facilities

1 ~ o . Number Type of Property Test Year (A)

The Company has no non-utility property or entertainment facllltles. 0

.-

Recao Schedules: (A) & I , S l a


Account Number

Schedule B - 7 (Page 1 of 1) TITLE: Plant Held for Future Use

Explanation Amount RentslReven ue Acquisition Type of of Probted at end of Received in

Date Property Use Test Year (A) Test Year

The Company has no property classlfled as Plant Held for Future Use.

R=D Schedutes: (A) B-1,B-la


LIM NO.

Schedule B - 8 (Page 1 of 1) TFKE Schedule of Construction Wwk-ii+Prcgress

lnduded for Ratemaking Furposes

proiect Total PrOjeCW Data of Last ' ldentifyii Company Dated - Construction

Number Uesaiption of Type of Construction Acluat ( A ) Comp letion ActMty

Intangibte Plant

Gathering Pbnt

Tmrnission Plant C&l S M b n Centerpaint Intarconnect All other projects < %lW,OW

Distribt6on Plant OWaRoma Iiwy 59 D is t i ibuh Main All other projeds < 91 00,ow

Gemrat Phnt

rota1 Constructlon Work-ln-progress

(1)

0

0

234.566 10.802

804,559 ~ . 9 0 0

448

1,273,275

December. 2006 Within 6 Months

November. 2006 Wthin 8 months

September, 2 W

December, 2006 February 2007

November. 2006 February, 2007

September. 2006

Recap Schedules: (A) B-I. &8a

ARKANSAS OKLAHOMA GAS CORPORATlOPI Test Year Ending February 28,2007

Total Arkansas mansas L h Company Allocation Fa- Total NO. Descrlptlon of Type of i%Wru&n Achlal (a) (b) (A)

Schedule B - 8a (Page I of I) TITLE: Schedute of Arkansas Jurisdictioplat Construction

Wwk-h-PrOgmss lnduded for Ratema king Purpases

Oklahoma Total

-

1

2

3

d

5

6

r a S

IO

I 1 *2

13

14

15

16

-

ntangible Plant A r h I M S

Oklahoma Total

Gatbring Plant Arkansas Oklahoma Total

Transmission Plant Arkansas Oklahoma Common Gas Supply Total

Distribution Plant Arkansas Oklahoma m m o n Gas supply Total

General Plant System Common

Total Construction WorkJn-Progress (B)

S u ~ ~ o r t i m Schedules: (a) 3-a (b) B-11

0 0 0

0 0 0

245,388 0 0

245.368

,l89,06u 824,351

14,038 1,027,459

448

1,273,275

100.00% 0.0%

85.46% 85.4698

85.46% 85.46% 85.46%

100.00% 0.00% 85.46%

77.1 6%

0 0 0

0 0 0

209,686 0 0

209,686

189,064 0

It,997 M?,DGi

346

41I,092

0 0 0

0 0 0

35,682 0 0

35.682

0 824,357

2,041 826,393

102

862,183


Description of Total Date LIW ProjectID Type of Company of No. Number Retirement Cost (A) Retirement

Schedule 8 - 9 (Page 1 of I) TITLE: Schedule of Retirement Work-in-Progress

Balance at End of

Test Year (A) -

1

2

3

4

5

6

I

Project

Projects

Pmjeds

Intangible Piant

Gathering Plant

Transmlssion Ptanl

Distribution Plant

General Plant

Total Retirement Work-in-Progress

0

1,010

0

7,966

8,069

17,045

{4)

Within 6 Months

WWin 6 Months

Within 6 Months

Recap Schedules: (A) B-1, B-9a


Schedule B - 9a (Page 1 of 1) TITLE: Schedule of Arkansas Jurisdictional Retirement

Work-in-Progress

Description of Total Alloc3tion Line Type of Company Factor No. Retirement Cost (a) (b)

Arkansas Total (A)

-

1

2 3

4

5

6

7 a 9

10 11

12

13

14 15 18

17

-

(I)

Intangible Plant Arkansas Oklahoma Total

Gathering Plant Arkansas Oklahoma Total

Transmlsslon Plant Arkansas Oklahoma Total

DlstrIbution Plant Adensas Oklahoma Total

General Plant Arkansas Oklahoma System Common Total

Total Retirement Work-in-Progress I

0 0 0

1,010 0

1,010

0 0 0

4,714 3,252 7,966

0 2,700 5,369 8,069

17,045

9 00.00% 0.00%

85.46% 85.46%

85.46% 85.46%

100.00% 0.00%

t 00.00% 0.00% 77.1 6%

suwortinsr Schedules: (4 B-9 (b) B-$1

ReMD Schedules: (A) &la

0 0 0

863 0

863

0 0 0

4,714 0

4,714

0 0

4,143 4,143

9,720


Une No.

Schedule B - 10 (Page 1 of 9) TITLE: Acquisition Adjustments

Acquisition Balance Annual Account Date at end of Amortization Number Description Actual Test Year (A) Amount

The Company has no acqulsftion adjustments for the Test Year 2007.

I I

RecaD Schedules: (A) B-l,&la

ARKAN'SAS OKLAHOMA GAS CORPORATION Test Year Endlng February 28,2007

Llns Allocation Factor Total No. Purpse and Explanation Percentage Arkansas

Schedule B - 11 (Page f of 2) TITLE: Allocatlon Factors for Shared Plant

Facilities

Common Oklahoma Gas Supply

ystem Gas V o l u ~ MCF Volumes (14.65 PSIA) Percentage

,lpelfne Footage In Oathering, Transmisslon and Dlrtrlbutlon Lines Footage before Asslgnment of Common Gas Supply (from annual pipeline report)

Gathering Transmission Diski bukn Total Foohge before reclassification

Reciam@ Arkansasand Oklahoma Gathering and Transmission to Common Gas Supply Asslgn Common Gas Supply Footage (allocalbn percentage on line 2 above) Pipellne Footage fully allocated Percentage

The Company has a significant Investment in a computer aided mapping (CAM) system. This actor allocates that investment to the stat- based on pipeline fmtage.

westment In Data Procwsing Data Processing Activity Percent Base Arkansas Oklahoma

:ustomer Infu System 41 -00% Customets 46,183 14,409 Varehousing 27.00% Plant 86,100,457 25,489,982 ;as Volumm 5.00% MCF Volumes 9,383,508 1,596,768 'Inancial System 27.00% Revenues 70,683,208 17,838,818

Sum of Percentages (SI The Company's data processing facilities are used for the actlviffes noted above in the approx-

nab percentages indicated. The apptopriate allocation base and the 100% numbers for that bass re to the rlght of the activlty. Those calculated percentages are multiplied by the activity percentage 3 weight the allocation of the data processing investment.

( 1 )

10,980,275 IOO.OO%

76,81 i 1,347,169 I 1,641,366 13,065,346

0 l3,065,34E

1 oo.ooP/(

41 .OO% 27.00% 5.00%

27.00% 100.00%

( 2 )

9,383,Ea a 5 . 4 ~ ~

76,01 i 763,375

7,337,082 8,171,20E (a40,tm

2,137,548 9,488,731

72.4791

31.25% 20.83%

4.27% 21 -56% 77.91%

( 3 )

1,596,76( 24.54%

0 208,072

3,232,857 3,440,921 (206,072 363,759

3,598,81 t 27.539

9.754 0.174 0.737 5.444

2 2 . w

( 4 )

0.009

C 3 7 5,7 2 i

1,077,427 i ,453,14

'1,048,2% (2,501,40i

0.009

0,004 O.OO! 0.OOc 0.oor 0-OO?


Uno Allocatlon Factor Total No. Purpose and Explanatton Pemntage Arkansas Oklahoma

Schedule B - 11 (Page 2 of 2) TITLE: Allocation Factors for Shared Plant

Facilities

Common Gas Supply

i

a

3

Investment in Plant before Atlocatlon of General Plant Investment (a) Percentage (C) General Plant, other than data prmessing and the computer mapplng system, is allocated based

on arms plant assigned after the allocation of the Common Gas Supply Plant.

Common Customer Accounts Expense

Average Number of Customers Factors based on sveraga number of customers

Percentig e

1 4 1

5

e

Revenue from Gas Sales & Transportatlon Revenue from Gas Salss & Transportatlon Percentage ID)

Csrtaln Worklng Capital Assets such as Prepald Expenses are assbned as a functjon of

SuPDOrha Schedules; Recaa Schedules; (a) 8-14 (A) M a , B-9a, 8-34

(C) H a , B-8a, B-ga, B-I 5, C-9 (D) B-4a

(B) 6-15

( 1 )

11 1,598,438 100.009

00,59: 100.009

88,521,82e 1W.009

(2)

80,l C6,457 77.169

46,1B8 75.229

70,683,20E 79-85?

(3)

25,480,882 22.849

14,401 23.789

17,a38,m 20.159

0.00%

0 0.00%

0 0.00%

ARKANSAS OKIAHOMA GAS CORPORATION Test Year Ending February 28,2007

Schedule B-12 (Page I of 2) TITLE: G m plant and h m t h t e d Reseive

by Opewtim~ Division - per Bmks

301.00 302.00

32T.M 325.40 325.50 327.W 328.W 3391x1 331.00 93200 333.00 33.00 m.00

365.tO 385.20 366.10 368.20 s 7 . w 369.m 370.00

374.10 374.20 375.10 375.20 376.W 378.00 379.w 35D.W 381.00 382.00 *3.m 385.00 385.10

389.10 3ES.29 360.00 381.ox 391 .ax 391.1x 391.m 39200 393.00 384.10 394.20 3S7M

0 79,&82

221 0

2,658 0 0

302,158 142461

0 76,205

221 0

2,858 0 0

302,158 142,461

0 3.487

0 0 0 0 0 0 0 0 0

7w33 1m.726

4,282 36,462

18,618,975 3.680.316

177,295 2,190,617

10,288 71.437

56.627.691 5,279.116

31837 12,15@,047 4,542,316 2,897819 1,541,628

825.750

897 440,196

54.5 2,767

13,216,226 420,313 5,859

3,M 5. 'I 8 9 1,000,540 688,053 3(18,328 125.738

307,823 154

331,147 697,m 5YZJ87

1,808870 4M.519

3,356,315 8?,264

691,064 2.a44.552

I C 9 0

4.004 835

0 0 0

B32M 0 0 0

2,3t0

0 1.6n

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

37,176 0

5,= 5,040,319

622,535

0 0 0 0 0 0 n

0

158,Wl 726,004

3,502 29+407

12210,158 3,426,151

0 0 0 0 0 0 l l l n

0 0 0 0 0 0 0

0 0 0 0

a

ARKANSAS OKLAHOMA GAS CORPORATlON Test Year Ending February 28,2007

urn Ha

t a 3

4 5 6 7

9 10 11 12 19 14 15

a

18 17

1% 20 21 21

28

in

?

24 25 m n 1 2p

a0 31 92 33 a4 35 a6 37

SY

?a 4a H &? 43 M 45 w bY #a PB 50

!!

Total Common System Aod Campany - old6h-m Gas supplr common No. A c c o u n t D e s a i ~ {A) (A) (A) (B)

3 1 .oo 302.00

325.20 325.40 325.50 327.w 328.00 33O.W 331 .oo 332.w 3u.W 334.W 336.00

365.10

286.10 366.20 387.w 368.00 969.00 370.W

385.20

374.10 374.20 375.10 375.20 376.W 378.04 379.00 3m.W 3Bl.W 382.00 W3.W 285.m 385.10

388.10 389.m 3W.W 3991.ox w.ox 391.1x 3991.w. 302.00 353.00 394.10 3sQ.M 387.w

0 I 0 1

0 0 0 0 0 0 0 0 0 0 0 0

0 I 0

Recaosehedulas: (A) Bt3 (e) E-15


A&MS Al lMW to Arksnsas Oklahoma Allocated to Oklahwna Common Gas Common Gas Una hcct Per Books Common Gas Adjustd Per Books Common Gas Adjusted Per Books Adjusted ua NO. b u n t bcdpt lon (a) Supply (cot 1 - WI 2) (A) (a) supply (Wl4 * COI 6) (A) (3) (col zt 5 + n m

Schedule B .73 (Page 1 of 4) TITLE: RecIaS6f-y Arkansae and Oklahoma Galhering

end Transmission ta Cwnmn Gas Supply

- 1 2 3

4 I 6 7 U P

10 11 12 19 14 1s

18 17 1U I S PI 21 22 2 1

24 2 1 26 PI 2u

3 1 31 92 33

a#

-

- B1.W 302.00

325.20 325.40 325.50 327.00 328.00 330.00 33~.DO 33200 393.00 324.00 3N.W

se5.10 365.20 51.10 m.20 387.00 388.00 370.00

374.10 374,M 375.10 375.M 376.W 378.W 379.00 3m.m 381 .oO 382.03

boss UUllty Plant In Servlcs

Organkatlon Intanglble Plant

0 0 0 01 0 0 0 Frenchlses

Prod. and Gathedng Plant Produang Leasehdds R l g w * w a y Other Lsnd Compressor StatrOn Structure meld MBR Structures Gas Wells - Constnrction Gaa Wella - Equlprnent Fleld Llnea Compressw Statlon Equlpment fleld M&R Equlpment

0 0 0 0 0 0 0 0 0 0 n

0 0 0 0 0 0 0 0 0 0

0 1,677

0 0 0 0 0 0 0 0

0 79,882

221 0

2,058 0 0

3021% 142,461 383twB

0

221 0

2,658 0 0

302,158 142,461 383,408

3,780

78,205 0

' 78,205 221 0

0 0

302,168 142,481 383,408 3,780

2,658

0 0 O I 0

Transrnkh Plant Lend a n d Rights Compressor StaUon Struciures MBR Statlon S t W r e s Malna M&R Station Equipment

49,054 1 ,Ow571

4,282 22,160

1 1,382,643 a, 954 # 0 e 5

22,174 220,977

0 8,906

3,184,013 703,686

0 37,17%

0

6,040,979 B22,535

5,gaa

73,228 1,284725

4,282 36,462

19,618,875 3,680,318

49,054 t,030,571

4,282 22,169

11,382,643

22,174 226.077

0 8,308

3,184,013 703,686

1?3,!5B1

D I s W M h Plant Land Righisd-Way Structures strudvrss Malm General M&R Equlpment City Gate M&R Equipment Servlces Metem Meter InsMlabions

I 7,837 1,024.41 8

0,2M 99,003

30,401.3GQ 1,432,052 25,984

8,073,908 3,640,775 2,209,761

0 0 0 0 0 0 0 0 0 0

I 7,837 1,024,416

0,238 39,003

30,401,309 1,432,652

25,084 9,073,908 3, E4 0.77 5 2,209,981

158,rnl 726,004 3,502 29,407

12,210,155 3,426,151

a 0 0 0

158,Ml 79,004 3,502 29,407

12,210,151 3,426,161

0 0 0 0

897 440,lM

Ma 2,787

13,216,228 420,313

5,853 3,085,189 3

688,058

0 887 0 440,181 0 548 0 2,767 0 13,216,ZX 0 420,319 0 5,853 0 3,085,180 0 1,000,540 0 6 8 8,O 5 8


h e N h

Schedule B - I S (Page 2 of 4) TITLE: Reclassify Arkansas and Oklahma G8tkdnQ

and Transmlsslon to C D m m Gas Supfly

Atltansm Allmated to Arkansas OWahoma AlhM to Oklahoma Common Gas Commn Gas Acct Per Books Comma Gas Adjusted Per Books Common Gas Adjusted Per Books AdlUSled No. Account Deacrlpllon (a) supply la) la) (col2 .c 5 + 7) (A) Supply (c014 - CUI 5) (A) (COl 1 - OOI 2) (A)

1 2 3 4

I 6 7 I O

I O 11

18 14 15 I I 17

18

I t

I

383.00 386.00 385.10

389.10 98B.20 390.M) 391.0X 381.W 391.1x 391 .a 3g2.00 s93.w 304.10 904.20 17.00

I.,

Distributb Plant Hwse Regulators 1,233,288 lndustrtal M&R EaulDment 7OO.01 I

General Plant land Land RlQhts Stnrciuws and frnprwements ORlce Equipment - Furniture Mfice Eqpt - Electronlc Eqpt Computer Equipment CAh4 System Equipment Trensportatlon Equlpmwt Storae Equipment

Tad8 and Work Eaulnrnent shop Equ1pmmt

108 0

4,004 rn

0 0 0

63,202 0 0 0

0 0 I 1233,288 f 308,328 I 0 7oO.01 I 125.738 0

0 100 0 ' 0 0 4,004 0 635 0 0 0 0 0 0 0 83,202 0 0 0 0 0 0

12,062 0 0 0

388,165 0 6,580 0 4,203 0 7,808 0

0 0 260,194 0

2,mo 0 0 0

3.876 0

12,052 0

368,165 6,589 4,203 1,808

0 280,194

2,089 0

3.878

0 O I 0 01

12,085 0 0 0 0 0 0 0 0 0 0

12,085 0 0 0 0 0 0 0 0 0 0

ARKANSAS OKLAHOMA GA8 CORPORATION Teat Year Ending February 28,2007

Schedule B - 13 (Page 3 of 4) TITLE: Redassify Aksnsas end OWahwna Gathering

and Trensmlsaiw to Common Gas Supply

1 2 3

4 I 6 I a s 10 11 12

14 16

i a

10 17 1u l a 20 21 21 22 23

24 21 26 27 28 2s so 31 32 35

-

A W n l S bl Dollar6 Arkansas Allocekl lo Arkansas Oklahoma Allocated ta Oldahorna Common Gas Common Gas

Uno Acct Per Books Common Gas Adjusted Per Boob Common Gas Adjuskl Per Books Adjusted No. b. Accwnt Deacriptton (a) Supply (COI I - WI 2) (A) (a) Supply WI 4 - WI 5) (A (wl2 + 5 + 7) (A)

(a) I I I I I

(1 1 (2, (3) (4) (5) Accumulatd DapreclaElon

301.00 902.00

325.20 326.40 325.50 327.00 328.00 330.00 331.00 332.00 333.00 334.00 m o o

355.10 386.20 386.10 368.20 967.00 38880 988.00 370.00

374.10 374.20 375.10 395.20 376.00

370.00 38O.W 331 .oo 382.00

37a.m

lntanglble Plant

Pmdudlnn and Galherllng Ptard Producing Leaseholds RIshts-of-Way Other Land Compressor Statim Sbucture Field MAR Struckma Gas Wells - Construction Gas Wells - Equlpment FYd Lhes COmpte6SOr S M h Equipment Fleld MAR EaulDrnent

0 I 0 I 0 I 0 I 0

0 (25,855)

0 0

(1,843) 0 0

(108,880) (01 4785)

1145.066)

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Transmis~ion Plant Land

Carqressor S t a t h Structures M&R Station Structures Malns Compressor Equipment MAR Station Equtpment

Rfg W f - W a y 0

(278,132) (4,282) (22,203)

(4.71 3,327) 0

(988,241)

. .

0 0 197,W (07,082:

0 0

(1,555,131) (1,585,131; 0 0

(328,961) (328,961 :

(8,908) (Bum:

Dlstrlbulon Plant Land Rl$t8&WW

Structures Malns General M&R Equipment City G&E MBR Equlpment S W V k M&W Meter tnstallatlons

StNGhWS

1 - - 0 0 0 (91,147) 0 (6,22%) 0 (33,N7) 0 (1 5,680,275) 0 (895,600) 0 (25.964) 0 (5,067,858) 0 (1,790,214) 0 Im&W

0 0 0 0 0 0 0

0 0

a

0 0 0 (8W 0 0 0 0 0 35 0 0 0 0 0 30,580 0 0 0 0

0 (245,898)

( 3 , W (29,407)

(4,812,280) (1,437,585)

0 0 0 0

I

0 0

0 (25,718)

0 0

0 0

(78,2801 (01,785)

( 1 , ~

(145,066)

0 1245,898) (3,5W

(29,407) (4,012,280) (1,437,515)

0 0 0 0


UM No.

Schedule B - 73 (Page 4 of 4) TITLE Rdasslfy Arkansas and Oklahoma Gsthering

and Transmission lo Cwnmon Gas Supply

Arkanses AlloGatedto Arkansas Oklahoma Allwated to OklahDme Common Gas Common Gas Aoct P0r Books Common Gas Adjusted Per Bwks Common Gas Adjusted Per Bwks Adjusted NO. Account Desctlptlm (a) Supply (COI 1 -MI 2 ) (A) (a) supply (4 4 - WI 5) (A) (a) (d 2 * 5 + 7) (A) - 383.00 385.00 385.10

389.10 380.20 390.00 381.ox 391.ox 3al.lX 391 .a 392.00 393.00 3W.10 384.20 397.00

0 I (613.779)l (208,402) 0 (232,859) ( 5 2 , ~

Hwse ~ l a t o r a Industrhl M&R Equlpment

Genenl Plant Land LandHghts - Structures and Impmvmsnts GfIlce Equlpment - Fumlture GMca Eqpt - Elsctronlc Eqpt. Computer Equlprnent CAM Sysiem Equlpment Transprtatlosl Equlpment stom Equlpmmt Shop Equlpnmant To& and Work Equlprnent

.. .

0 0 0 0 0 0 0 0 0 0 0

0 0

0 0 0 0 0 0 0 0 0 0 0

(208,402) I 0 152.382) 0

0 0 0 0 0 0 0 0 0 0 0

0 0

0 0 0 0 0 0 0 0 0 0 0

(a) 8 1 2 (A) 8-14


Unr ~a

Schedule B - 14 (Page 1 of4) TITLE: Allcallon of Common Gas Suppry

Plant to Arkansas and Oklahoma

Common Gas Atbated to Arkansas Total Allocated to 0 Id ah o rn a Total A& SUpprY Arkansea (b) AdjU&ted Arkansaa Oklahoma (b) Adjusted Oklahoma No. b u n t kcrlpUon Adjusted (a) 85.45% (a) (od 2 + 3) (A) 14.54% (a) (col5 + 8) (A)

I

? P 9

4 5 I 7 I

P to 11 I I 19 t l i n

I 6 I 7

11 Po 21 22 2s

ta

PI 2s 20 27 2a 29 SO 31 a2 9s

-

_, - 301 .OO 302.00

325.20 325.40 325.50 327.00 328.00 330.00 331.00 332.00 333.00 334.00 338.03

365.10 365.20 366.10 366.20 367.00 369.00 370.00

374.10 374.20 375.10 375.20 376.00 378.00 379.00 330.00 381.00 382.00

Dross Utrllty Plant In Servlce

Ownlzatlon Intangible Planant

01 0 0 0 0 0 5,487

. .

Prod. and Gatherlng P h i Pmiudng Leaseholds Rlghts-c+Way Other Land Cornprmsor Statin Structure Fleld M&R Structures Gaa Wells - Constructb Gas Wells - Equlpmt meld Lnes C o r n p w r StaUon Equlpment b!d M&R Eauiwnent

0 0 0 79,882

221 0

2,658 0 0

302,168 142,461 383.408

0 68,266

1-98 0

2,272 0 0

258,218 121,744 327.652

0 0 0 0 0 0 0 0 0 0

0 11,617

32 0

0 0

43,940 20,717 55,756

387

0 11,517

32 0

387 0 0

43,840 20,717 55,756

~a,w 189

0 2,272

0 0

258,2$8 121,744 327.652 . .

Trensmfsslon Plant Land RlghM-Way Compreawr SIation Structuras MIR Statlcm Structures Mains M&R Statlon Equlpment

71,228 1,294,725

4,282 38,452

3,660,316 I Q , ~ I ~ , D E

60,870 1,106,444

3,859 31,I60

18,784,243 3.145.1 19

80,870 1,106,444

3 m 31,160

f6,784,243 3.145.119

10,358 188,281

623 5,902

2,852,732 535.197

10,m 188,281

623 5,302

535,197 46.578

2,a52,7=

Distributim Plant Land R!ghIs&Way structures Structures Malm General M&R Equlpment Cily G8te M8R Equlprnent SeniceS Meters Meter lnstallatlons

17,837 1,024,446

6,236 39,003

30,401,309 I,432,652

25,984 8,073,908 3,540,775 2,209,761

158,561 728,004

3,502 29,407

12,210,156 X426,151

0

735,503 620,428

2,M3 25,131

10,434,536 2,927,9?4

0 0 0 0

153,340 1,644,844

9,228 64,134

40,835,845 4,360,557

25,084 9,073,908 3,540,775 2,209,751

23,058 105,577

509 4,276

1,775,620

0 0 0 0

498,230

897 440,196

548 2,767

13,215,226 420,313

5,853 3,085,188 1,000,540

888,058

23,055 545,773

1,058 7,043

14,991,847 QlS54D

5,853 3,085,189 1,000,540 688,059

0 0 0

I


No.

Schedule B . I 4 (Page 2 of 4) TITLE: Allocation of Common Gas Supply


Common Gas Allocated to Arkansas Total Oklahoma Total Allocated to L h A c c t SUPW Arkansas (b) Adjusted Ar)ransas Oklahoma (b) Adjust& Oklahoma

NO. b u n t Description Adjusted (a) 85.46% (a) (w12+3) (A) -14.54% (3) (wl5 + 6) (A) * 385.10

' I

(1) (2) Distributlon Plant

Hwse Regulators 0 0 Industrial M&R Equlpment 0 0

Gwwal Plant Land Land Rlghts Structures and Improvements Off !m Equlpmenl - Furniture O w e Eqpi - Electmnlc Eqpt. Computer Equlpment CAM System Equfpment TmnsporIatbn Equlpment Stores Equlpment Shop Eaulment

12,085 10,327 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 , 0 0 0

(3)

1,233,208 700.01 1

109 0

4,004 895

0 0 0

63,202 0 0 0

(4) (5) I

0 700,011 0

10,436 1,767 0 0

4,004 0 635 0

0 0 0 0 0 ' 0

63,202 0 0 0 0 0 0 0

(5)

3 0 a m 125,738

12,052 0

=,I65 8,589 4,203 1,808

0 260,194

2,059 0

Total Orom Uolllty Plant In Sewlee 42,6w708 3 U, 3 2 3,B 0 5 49,877,000 86,201,505 1,181,102 1 S,se4,468

Total Plant Before General 42492$22 36,313,277 a,m,m 88,106,457 0,179,W (W

308,328 125,738

12,498

13,810 0

368,165 6,589 4,203

0 260,194

2,069 0

3.876

I ,808

241875


Schedule B - 14 (Page 3 of4} TITLE: Allocatim of C m o n Gas Supply

Plant to Arkansas and Oklahoma '

-

1 2 a

4 5 1 7 U P i o 31 I 2 $3 11 16

14 17

19 50 21 21 42

in

28

a4

ae

28

28

97

zp 3a 31 89 aa -

301 -00 302.00

325.20 325.40 325.50 327.00 328.00 330.00 331.00 332.00 333.00 334.00 926.00

365.10 385.20 368.10 36.20 367.00 258.03 369.00 370.00

374.10 374.20 375.10 375.20 376.00 378.00

380.00 381 -00 382.00

37e.00

AmountE In Dollan Common Gas Allocated to Arksnsas Total Allmated to Oklahoma Totat

h b SUPPb A M = (b) Adjusted Arkansas Oklahoma (6) Oklahoma Adjusted N a No. Amount D&ption Adlusted (a) 85.46% (a) (ooIZt3) (A) 14.542 (a) ( m i 5+6) (A)

(41 (5) (6) (1) (2) (3) Accumulated Dopreclatlon I I

lntanglbb Plant Organtatbn

Ploduction and GatbrInp Plant Prcduclng Leaseholds

Oiher Land Compmmr Statlon Structure Fleld M&R Structures Gas Wells - Construction Gas Wells - Equipment Field L l w C o m p m r Statlon Equlpment Fleld M&R Equlpml

Rlghts-of-Wv

Transmlsslon Plant Land RIghW-Way Compressor Statlon Structures M&R S t a b Structures Malm Compressor Equlpment M&R Statbn Equlpmt

Mstrlbutlan Plant Land Rights&-Way stcuctures Structures Mains General M&R Equlpment Chy Gate M&R Equlpment S e w m Meters Meter Installations

0 I 0 1 0

0 0 0 0 0 0 0 0 0 0

0 0 (392,818) 1335,W) 0

(4,2821 (3,659) 0 I38,5B7) (3 1,288) 0

{6,8g2,485) 0 0 0

(8,065,363) 0

0

0 (245,8Q8)

( 3,s 0 2 ) (29,407)

(4,912,280) (1,437,565)

0 0 0 0

0 (210,139) (2W3)

(251 31) (4,197,929) (3,228,572)

0 0 0 0

0 (91,147 (5,236 (33,697

(75,880,275 (805,600 (25,984

(5,067,858 (1,790,214 I (796,224

01 01 0

0 0 0 0 0 0 0 0 0 0

0 (57,124) (623)

(5,321) (1,172,878)

0

(301,286) (35,Y59) t3WW (74,343) (9,229) (509) (548) (1 , o w (58,W (4,275) (2,7671 (7,043)

(19,858,204) (714,352) (6,841,538) (7,555,889) (2,124,112) (209,053) (333,468) (542,551)

(=,=4 0 (5,859) (5,853) (5,057,858) 0 (t,813,371) (1 $1 3,371) (1,780,214) 0 (5O5,415) (505,415) (796,224) 0 (245,279) (245,279)


Common Gas A I W d b Arkansas Total Allocated to Uns Acct SUPPh Mansas (b) Adjusted Arkansas Okbhma (b) N a b. Account Oescrlptlon Adlusted (a) 85.48% (a) (col2+3) (A) 14.54%

Schedule 3 - 94 (Page 4 of 4) TITLE Allocatlon of Common Gas Supply


Oklahoma t0t51 Adlusted Oklahoma

(a) (od6+6) (A)

1 2 3 I

I 6 7

# 10 11

13 14 I 5 I 6 I?

a

i a

E

333.00 385.00 m.10

389.10 389.20 390.00 39j .ox 381 .OX 391.1X 391.2X 302.00 393.00 394.10 394.20 37.00

Industrial MaR Equlpmt Electronic Meters I O 1 0

0 0

General Plan! Land Land Rlghts Shctvt6-s and lmpmvements Offloe Equlpmenl - Furniture

Computer Equlpmenl CAM System Equipment Transportailon Equipment Stores Equlpment S b p Equipment Tools and Work E a u i D m t

Mfim Eqpt - EMn#rlc Eqpt.

0 0 0 0 0 0 0 0 0 0 0 . .

Total Accumulatorl Deproclation 117,119,744) I (14,630,1%4:

0 0 0 0 0 0 0 0 0 0 0 n

0 0 0 0 0 0 0 0 0 0 0

0 0

(89,415) (lO,99B) (4,7W (0,4m)

0 (167,490)

0 13.8751

( 2 IO 2 2 1

(a) 6-13 (b) B-11

Rem0 Schedu lea; (A) B-15 (6) B-11, C-21

ARKANSAS OKLAHOMA GAS cowomnon Ted Ymr Ending February 28,2007

Schedule B - 15 (Page 1 of 4) TTTCE: AHmtlm of System Cmmon

Plant to Mkansas and Okhhme

1 I a

4 I 6 7

D to I1 I t I3 I4 15

a

I8 I7 IO IS IO I1 U I8

M 16 I8 It B 'D ID I1 I2 la -

301.00 302.00

326.20 325.40 325.w 327.W 32B.W 33D.W 331.00 335.00 333.M 334.w 336.w

365.10 38520 360.10 3020 367.m 31.m 370.00

374.10 374.20 375.10 376.20 576.00 37B.W 37D.W 3w.w 381 .W 362.00 -

Prod. and Galhcrlng Plan1 Pduelng Leaseholds

omer Lend Comprabwr Stellon Slruclum FWd M&R Stnrefure?~ Gas Wells - ComitStnrctKn a 8 Wells - Equipment FMd Unns Cornpressw SlaUon €qulpment Fteld M R Equipment

R lphWWay

(1) PI (4) (5)

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

0

0 Q 0 0 0 0 0 0

a 0

88,268

0 2.272

0 0

258.238 121.744 327.652

lea

60,870 1,108,444

3,659 31,160

16,754,243 3,1451 19

153,340 1,544,844

8,228 M I 3 4

dOK),836,M5

0 68,266

0 2272

0 0

256218 121,744 327+652

iaa

EO+E70 1,108,444

Sum 31,180

16,764,243 8146.1 19

153,340 1,644,844

9,229 64,124

40,835,845 430,567

26.954 9,073.9[18 3,540,775 2, M9,7 6 1

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0

0 0

a

a

0 11.617

32 0

387 0 0

d3.940 2U,717 55,756

0 11.617

32 0

1 7 0 0

43,940 20,717 55,7s

177,296 2,190,617

10.286 71-17?

5 5,82 7 68 1

4,M1,316

ARKANSAS OKLAHOMA d CORPORATION Test Year Endlng February 28,2007

Schedule B 115 (Page 2 d 4 ) TITLE: Allocaliwl d Syslem Common

Planlfo Arkansas and Oktahoma

387.00

Plant B e f m Omerst Went W u e General Pimt BefmQenetat Plant BsfmsGmerat Plant Gmeral

Plant Belws Gmsnrl PLant Befwe Gsneral Plant Beha Gmarel

I 3 I ITotal Ornos Utlllfy Plant In Sawice I

0 0 n

0 0 n

218,805 119

532,534 zna,1 Do

43e,31 I 1,40a,~a

329,400 2.33g,3W

45,675 533,216

2.101.E31

7,233,288 700.01 1 63.196

10.436 0

4,004 836

0 0 0

m202 0 0 0

1,233,298 700,011

228,241 119

2,234105 533,168 43431 1

1 , 4 m + ~ e 320,400

2.4 02 59 4 &+e75

5W218 2.1 D l . 8 s l

0 0 n

64,773 35

157m5 129,753 399,114 125,120 882,527

13,521 157,847

-,a78

3PB,32B 125738

13,810 0

385,185 5,589 4,203

0 260,1&1

2,m 0

3.878

1 !@m

78.562 35

1,028,043 184,234 133,558 400,922 125,120

15,580 157,847 652.721

~2,721

307,823 154

3,261,147 B87,104 572,267

1 ,m,Q70 451,519

S,SW315 81,264

6@1,084 2. E4 4.56 2

2@,MS,ms I 126,827,620 I


Schedule 6 - 15 (Page 3 of 4) TITLE: Altocalron d System Commm

Ptant l o Arkansas and W h o m a

so1 .Do Plant Mors Gmsrul 502.00

Frcductlon and Gatharing Plant 32550 Producing Leaseholds X'5.40 W$-ds-d-Way 325.50 MherLand 327.00 Cwn- Statlon S M u m m o o meld M ~ R SWCIUM Z30.00 as Wells - SI .OO Cas Wells - Equlprrmnt 332.00 FleMURsa 339.00 Compressor 8hUm Equlpment 394.00 meld M R Eaubment

0 0 0 0 0 0 0 0 0 0

398.00

TransrnWan Plant

Dlsftibucpn Flmt 374.10 Lwmd 374M R I @ I W - W 375.10 Structures 375.20 Slruduw 378.00 Maha 378.00 Gensd M&R Equlpment 37400 Cly @to MLK Equlprnmt 380.00 8s- 381.00 M s h 3m.w Matar Inr lenahs L 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

0 0 Q 0 4 0 0

0 0 0 0 0 0 0 0 0 0

0 (375,829)

, (10,2W (65.671)

(27,414083) P.666.663)

(sl.8371

( 2, D 5.6 30 1 (1,041,503)

(B,~.BI ,228)

ARKANSAS OKLAHOMA GAS CORPORATION Yest Year Ending February 28,2007

Schedule 6 - 15 (Page 4 of 4) TITLE: Alloc%fbn c4 Syslem Common

Plsnt to Arkansas and CMakmw

Plant Before Gsneral Plsnt Before Gsnaral h t B d o n G e m 1 Plant Bdoore General

Phnt Wore Gsnsrsl

ARKANSAS OKLAHOMA GAS CORPORATION Arkansas JurlsdkUon Rate FllIng Test Year Endlng Febrwy 28,2007

sehedlrle

El

C4a

C-2

C*

C3

E9a

C 4

Cb

0%

c-7

C 4

C 9

c-10

c41

c42

C-14

c45

C-16

E17

C18

ARKANSAS OKLAHOMA GAS CORPORATION Test Year Ending February 2 8 , W

1.075.4n 0

318,548 0

2.579,W =;rea

0 0 0

349,023

0 0 0 0 0 0 0 0 0 0 0 0 a 0 0 0 0 0

4a7

0 1 n1 n l 4%

ARKANShS OKUHOMA GAS CORPORhTlON Test Year Ending Febnmly 28,2007

O I

ARKANSAS OKlAHOMA GAS CORPORATION Test Year Ending February 2% 2007

404.433 10.344

158.111 n

438,410

158.151

42a.410 10,344

0 Ea.151 il n

W.?t8 I 1.323 I 41.441 i 41.441

0 0

17 8 . W 0 3m

118 59.m

772,482

t4+757

ARKANSAS O K I A W A GAS CORPORAflON Test Year Endlng February 28,2007

0 0 0 0

52,144 0 0 0 0 0 0 0 0

MWfJ 0 -m 0 -32 0 t13,184 0 61,185 0

(48) 0 Zo,006 0 15>1OE 0 14.495 0

- 1,=,517 0 8,511 0 56.887 0 559

0 0 0 0

1.8E5.517 861 1

551887 E69

I I 1 1 1 I

. - . . . . . - 758

0 I 0 7m

0 iatzoB 419 UWOEND PlCOME

0 I I 0 I

48.028 3537 s 3,333

13.324

0 (35.271:

0 0

48- 0 0 0

3.333 0 13.724 0

. - - - - - 1 - T

ARKANSAS OiaAHOMA GAS CORPORAflON fast Yew E n d i February ZS,2Mn

I 1 1 1 1 1

A R K A M OKLAHOMA GAS CORPORATION Test Year Ending February 28,2007

i2.33? I t l l6

9 8 x 2 4.w4 488

0 59321 2.142

15495

AR- OKLAHOMA GAS CORPORATION Test Year Ending February 28, a07

mr

0 7.713 0 I 215916 0

31?.Z?J 7,713

115916

fWW6 (94,712

(I a a

9,dW 248.?17 I d r n

a

0 0 0 0 0 0 0 0 0

20.980 I 0

0 a509

0 0

318 13,157

0 574.m

2.852 123

24.088

m5.m

ARKANSAS OKtAHOMA GAS C0RPMIATH)N T& Year En- February 28,2007

4zt.207 41,407 365,579 0 =.m 0

lf8.1& 0 51298 0

a 0 0 f2.011

12387 0 n n

7

W

0 0 0 0 0 a 0 0 0 n

\VI

1

2.474158 a . 2 4 1

1,617,749 330,m

0 0 0 0

m o l 5 0 0

EI[PENSE - OPERATlHD

I

16,412 &ne

0 0

*257 0,YW

88

I I

I I I I I I I I I I I I 1 I I 1 I

I I I I I I I I I

I I I I I I I I I I I

110 81 12

D 0

1H PU tt

1 O . M 11.W

0 0 0

QW 10,216

103 7.tw

0 28.113 a2.m

0 O

llpl 1131 1141 HI

110

I I

34,Qll

4 l f l l 431 1.138

3am

0 0

.* = m .m

I I I I t I I I I I I I I I I I I 1 I

I I m

I "

UI


Total Item Company (A)

(1) Revenues

Schedule C-2a (Page 1 of 14) Title: Adjustment to Test Year Statement of ubility

Operating Income and Income Statement Adjusfment # 1, Remove Cost of Gas from Revenues

and Expenses

Total Arkansas (A)

(2)

Explanation: Adjust Test Year Purchased Gas revenues and expenses and Order 63 revenues to zero.

,

I 2 3 4 5 0

7 8

9

10 11 12 13 14

$5

(24,074,062) (4,559)

(1 6,887,972) {1,348,193)

(4 0,435,938) (156,140)

(2,579,956) (8,617)

(55,308,123) (1 92,809) 1 00,213

(100,213) (55,500,932)

(55,495A373

(44,576,502) (304,738)

94,712 (94,712)

(44,881,240)

(I 9,274,768) (44,559)

(I 3,742,757) (834,158)

(8.294499) (156,440)

(2,563,305) 9,734

(44,860&2)

5m5 20,788

R-D Schedules: (A) C-2

Line Total No. Item Company (A)

(I) Account 485

Residential Gas Lights Small Business Medium 8usiness Sales (MBS) Large Business Sales (LSS) ,

Federal Housing Authority Medium Business Trar~sport (MBT) Large Business Transport (LBT)

Total Arkansas (A)

(2)

I 9 I TotalAdjustrnent#E

(1,075,477) 0

(3 18,M6) 0

' (946,348)

0 (293,86 1

0

(4,782,755) (I ,571,346) I I Recap Schedules: (A) C-2

ARKANSAS OKIAHOMA GAS CORPORATION Test Year Ending February 28,2007

Item

Schedute C-2a (Page 3 of 14) Titk. Adjustment to Test Year Statement of UtitiIy

Operating Income and Income Statement Adjustment #3, Remove WNA Revenues

Totaf Total Total Company (A) Arkansas {A) Oklahoma

Explanation: Remove WNA revenues in order to properly record normalized revenue.

(808,857)

(227,446)

(3,780)

(1,040,083)

- 1

2

3

4

-

(808,857) 0

(227,446) 0

(3,780) 0

(I ,040,083) 0

I I

Residential WNA Revenues - Test Year

Small Business WNA Revenues - Test Year

FHA WNA Revenues -Test Year

Total Adjustment #3

ReMD Schedules: (A) C-2


Medium Mdlum Large large- Lfne Small Businaas Buslness Business Business

Explanation: Adjust Test Year revenue to reflect normalized levels. Rate schedule gmuplngs reflect pmposed classlfifications for cost of servloe study.

(2) (3) I * ,

Schedule C-2a (Page 4 of 14) Tltle: Adjustment to Test Year Statement of Utility

Operating Income and Income Statement Adjustment #4, Normalize Test Year Sales

(4)

I 2 s

4 I u

7 6

0

to 11 12 18 14

15

18

37

Arkansas Normallzed Revenue Normallzed Customer Counts Customer Charge Normalized Customer Charge Revenue

Normalized Throughput Dktributlon Charge Normalized Dlstributlon Charge Revenue

Poollng Charge Normaked Poollng Charge Revenue

Total Normalized Revenue

Test Year Customer Counts Test Year Volumes Implied Test Year Revenue AdJustments Actual Test Year Revenue

Adjustment -Arkansas Revenues (A)

Adjustment - Oklahoma Revenues

Adjustment -Total Company (A)

45,707

8,117,519

9,393,913

12,329,244

495,499

18,942,282

45,890 9,308,659

18.41 5,l I O 21 7,452

18,832,571

309,601

320,508

630,259 (128,766) 414,937

40,421 0.90

4,802,054

2,390,514 2.8677

6,855,277

11,657,331

40,580 2,394,560

11,685,453 13,973

11 ,e99,428

(42,095

190,232

148, I37

18 18

5,242 13.75

864,985

1,749,406 1.4117

2,469,636

3,334,821

5,266 I ,727,165 3,307,061

9,545 3 3 6,606

7 8,015

130,336

348,353

Increase (Decrease) In Worklng Capltal Assets, Adunts ReceivaMc 1112 of Llne 17 Total Company Increase (S) 52,522 f112 of Llne 15 Arkansas Increase (B) 25,808

2 220.00 5,280

21,277 1.4214 30,243

35,523

2 19,104 32,434

(38: 32,396

3,127

5,127

4 300.00 14,400

101,171 0.7306 73,920,

a a , m

6 104,003 00,742 (6,580) DO,150

( I ,840)

( I , M O )

0 300.00 21,mo

$52,458 0.7306

111,384

0.1152 17,563

150,547

5 1 10,789 90,542 4,092

104,234

46,313

4631 3

7 1,100.00

92,400

830,343 0.5001

465,075

557,475

10 1,021,881

703,132 (l0,aD.t) 686,241

(I 28,760)

24 1,100.00 316,800

4,148,748 0.5601

2,323,713

0.1152 477,936

3,118,449

22 3,930,467 2,490,755

2f2,757 2,703,512

414,937

ARKANSAS OKLAHOMA GAS CORPO'RATION Test Year Ending February 28,2007

Explanation: Reclasslfy revenues to reflecl proposed rate schedule classifications.

Llno Total Total Small Gas No. Item Company Arkansas Business Lights CBTI LBT2

(2) (3) (4) F7) (8)

- Reclassify Gas Llghts to Small Business i Gas Llght Distrlbutlon Charge Revenue 2 Adjustment to Small Business Dlstr. Ch.

Schedule C.2a (Page 5 of 14) Title: Adjustment to Test Year Statement of Utility

Operating Income and Income Statement Adjustment #5, ReclassTfy Revenues

Reclasslfy LBSl to L3S2 and LBTI to LBT2 a Normalized Customer Counts 4 Customer Charge 5 Normallzed Customer Charge Revenue a Normalized Throughput 7 Dlstributlon Charge n Normallzed Oistributlon Charge Revenue s Pooling Charge

IO Normallzed Poollng Charge Revenue 11 LBSP and LBT2 AdJustment

12 TotalAdjustment#5 (A)

765

765

765 1765

1765

1,lC (39,600) 39,6c

527,Q4 $ 0.56C

(290,100) 290,l C

(320.700) 329,70

(320,700) 329,70

(66,000

(1,174,670

(241,803 (1,482,273

(1,482,273

5 7,100 66,000

2,097,251 $ 0.5601

1,174,670 $ 0,1152

241,603 1,482,273

1,482,273

pecaD Schedulw (A) C-2

ARKANSAS OKtAHOMA GAS CORPORATION Test Year Ending February 28,2007

Uas NO.

1

2 3 4

5

6

7

S 8

Explanation: Adjust the test year expense to account for the estimated expenses of this rate case.

Total Total #ern Company Arkansas

(1) (2)

Estimated Costs: Current Rate Proceeding Legalcosts 250,000 $25O,OOO Consulting 160,000 $ l ~ , W O Travel 10,000 $1 0,000 Other 5,000 $5,000

Unamortized Costs Docket 05oOBU 177,895 $1 77,695

Total 602,695 602,695

Annual amortization (lire = 3 years) 200,898 200,898

Total Adjustment #6 (A) 14,201 14,201 Test Year Rate Case Amortization 186,697 186,691

Schedule C-Za (Page 6 of 14) Title: Adjustment to Test Year Statement of U t i r i

Operating Income and Income Statement Adjustment #6, Adjust Rate Case Expenses

Recao Schedules: (A) C-2


Line No. Item

Schedule C -2a (Page 7 of 14) Titse: Adjustment to Test Year Stakrnent of Ut i l i

Operating Income and Income Statement Adjustment #7, Postage Expense

Pro Forma Adjustment Total Total

Percentage Company Arkansas

95% 5%

1

2 3

4

5 6 7

a

a Ill 11 12

73

$A

260,000 15,000 275,000

262,39 1 195,333 95% 95%

248,079 184,678 9% 9%

22J27 $6,621

262,391 i 95,333 5% 5%

Total Company Bulk Rate Expense for the test year Total Company First Class Expense for the test year Total Company Postage Expense for the test year

Total Postage Expense for the test year Bulk Rate Percentage AR Bulk Rate Postage Expense Spring 2007 Rate Increase

Increase in Bulk Rate Postage Expense

Total AR Postage Expense for the test year First Chss Percentage AR First Class Postage Expense Spring 2007 Rate Increase

Increase In Flrst Class Postage Expense 1,101

23,428

81 9

17A40 . . Total Adjustment #J7 {A)


Schedule G-Za (Page 8 of $4) We: Miustment to Ted Year Statemmi of Wliiy

Cpemting Income and Inmme Statement Adjmhed #8, Paydl I n c r e ~

- 1

2 3 4 5 6 r B

e 10 11 12 13 q1

15

t8 17 i a In 20 21 P

23

24

25 2a 27 s 2a 311 3t

P P

(1)

15,313 124,137 888.488

2,lal,lol 1,042.804 3n.m

2 76 5,O 5 f 7.152#274

8 . W 1-

116.388 642,716 178,475 D47.m

8,101),067

13,086 106,085 581,349

<,7tZ,BB9 802,706 zS7.W

2,233.802 561 7,295

7,473

64,679 534,839

749,728

8.388.903

a17

141,980

16,811 139,547 722762

2,344.1 15 1 , 1 = m

409.577 2.998,W 7,757,552

R74j f.=Q

126.222 eQ7,144 19337

1,028,054

8,785,805

0 14.W

'll5,OSe 808.7Brl

1,857,947 870884 ai 1,980

2,318,167 w 3 5 m 3

6,90837

0.0808 (1-w General Ernplcpe BenemS) 0.012 (Inaease General Ernpbyee Benaf~ts)

0.0017 (tn- Gs& ERployw B a n e m ) 0.0765 (t- Payroll Tax&

0.01 748 (maease General Insuranoe)

2-7 om= Gwrmt Employee Bemew) 0.2069 (1- General Emplcya2 M t s )

24.m 18,493 7.667

1.W8.055 1,746,W

178,5&9 1,925,513

9m.w

13Be 20,510 %=

$83,014 88,291 31.977 233,893 a05277

781 108

Q E 4 54,426 15,112 80,261

M5.538

56.254

11,083 1 , I E

52444 a,=

141,838

1,109 8.981

47,415 145,258 68,238 24.501

982.365 4?7,64a

633 6Q

5,531 45.227 11,MBB 63,426

43,627 8,495 9,481 om

41.407 20.188

21'l,gso

234088

ARKANSAS OKLAHOMA GAS CORPORATIOH Test Year Endlng February 28,2007

llns

pb.

Explarmtbn: A d w a n t toannualize lest year pension casts.

Allomted to

Description Company (78.34%) (a) Total Arkansas

Schedule C-2a (Page 9 of 14) Ilk: Ad]usbnent lo Test Year statement of Wli i

Operating fncme and Income Slahnenl

Adjustment W , Pension -ma

1

2

3

4

5

Pension Plan costs (see Adjustment M)

h: Capitalizat!m(l4%)

NetPensiwtPlanEwpenses

Pension Plan Expenses per Test Year

A d j m t W {A)

f.925.513

269,572

1,655,941

1,584,698

71,243

1,508,447

21 I ,183

1,297.2M

1,234,367

62,897

Supwllina Schedules: (a) C2t


Line

M a

1

z

9

4

5

Schedule C - 2a (Page I O of 14) Title: Adjustment to Test Year Statement of Utility Operating

Income and Income Statement Adjustment #IO, Bank Charges

TotalcWnpany Arkansas Item Adjushent Adjushent

(1) (2) Monthly bank charges eifeche February 2007 9,728 Annuallad bank charges 116,738

Momted to AR using Plant before General 118,736 90,072

Tsst year bank charges 14.908 11,503

Total Adjustment # I O (A) 1 M W 78,589

Explanatim: Adjust test year bank charges expense to reflect in&?& In bank fees.

(A) C-2


Line

No.

Schedule C-2a (Page 11 of 14) T ie : Adjustment to Test Year Statement of Utility

Operating lmme and Income Statement Adjusfment #11, Miscellaneous Revenue

1teil-I Total Total Company Arkansas

Explanation: Adjust Test Year revenue to included income from the collection and payment of sales taxes.

i

2

Reduce Acct 421 - Income from the Collection and Prompt Payment of Sales Taxes (A) (35,271) (24,644:

Increase Acct 488 - Misc. Service Revenue (A) 35,271 24,644


Total

Llne Company (a) NO. Item (A)

Schedule C-2a (Page 12 of 14) Title: Adjustment to Test Year Statement of Utility

Operating Income and Income Statement Adjustment #12, Depreciation Expense

Total Arkansas (b)

(A)

(34,0911 54274

235,561 220,325

(142)

495,927

I (13,147 47,069

488,557 174,746

0

397,225

I

2

3

4

5

E

Account 403 Gathering Transmission Distribution General Amortization - FLnchise

Total Depreciation Expense Adjustment

Sumorlim Schedules: Recap Schedules:

@) F-2a (a) F-2 (4 c-2


Schedule C-2a (Page 13 of 14) Title: Adjustment to Test Year Statement of Wlity

Operating income and I t - ~ ~ m e Statement Adjustment #13, Interest Expense

Explanation: Adjust Test Year interest expense to reflect interest expense implicit in the Arkansas mte base and capital structure.

I Un9 I 1 Total I NO. Description I Company 1 hr k a n s a s

WeBase (a)

Veighted Cost of Interest Bearing Debt in Capital Structure (b) Long-Term Debt 2 - 0 3 9 6 % Post 1970 Accum. Deferred Income Tax Credit2 0.0353% Customw Deposits 0.1280%

Tota t 2.2029%

Test Year Interest Expense (c)

Adjustment to Interest Expense (A)

Supportinn Schedule& (a) BI, S l a

(c) GI, C f a (b) I31

(1)

78,455,332

i ,600,175 27,695

100,423

1. ,728,293

I ,459,313

268,980

{2)

61,915,644

1,262,831

79,252

1,383,939

1 ,I 27,926

238,013

21,856

Recaxr Schedules: {AI c-2

ARKANSAS OKUHOMA GAS CORPORATION Test Year Ending February 28,2007

Line

Na

Explanation: Adjust Tes Year income t a x expense to reflect normaliied taxes on Arkansas income.

Total Description Company Arkansas

Schedule C-2a (Page 14 of 14} 'Fitle: Adjustment to Test Year Statement of U t i l i

Operating Income and Income Statement Adjustment #I$, Income Tax Epense

(I)

(281,756)

(35,219) (72,665)

(1 07,884)

237,804 1,255,023

(5,477)

(273,023) (1,322,211)

14,050

16,256

( 2,2 0 6 1

(19,527)

(9,306)

(1 0,221)

(2)

(124,053

(8,064 (39,438 (47,502

229,265 1,209,976

(684

(237,329

(1,248,730

14,808

16,530

(1,722

115,492

(7,850

(7.642

-

1

2

3

4

5

6

7

a

9

10

11

12

13

14 -

Adjusted Test Year Net Loss

Income T a Benefit Calculated at 38%:

Federal Income Tax Total Calculated tncome Tax Benefit

State ~IICOM T ~ x (6.5% - AR; 6.0% - OK)

State Income Tax per 3ooks (a) Federal Income Tax per Books (a) Deferred Tax Benefit

Arkansas State tneome Tax Expense Adjustmnt (A) Federal Income Tax Expense Adjusiment (A)

Deferred Income Taxes: Mjusted Test Year State Deferred Tax Expense (b)

Recorded State Deferred Tax Expense (a)

State Defemd Tax Expense Adjustment (A)

4djusted Test Year Federal Deferred Tax Expense @)

Recorded Federal Deferred Tax Expense (a)

Federal Deferred Tax Expense Adjustment (A)

SuDwrtinn Schedules: (a) G3, c3a (b) G I 2

R-D Schedules: (A) C-2

ARKANSAS O K M W GAS COWORATION Test Year Ending February 28,2007

Schedule C-3 (Page I of s) TW Darivabn of TOM Company Test Year

!3tatemenf d ub.my -ling Inmine and I- Statemen1

1 2

3

4

I 6

7

a

9

10

11

12

13 i1

15

$8

17

l a 19

ZD

21 = 29 24 25

28

27

2 1

3p

90

51

92

35

81

35

36 n R

39

-

480 480 481 481

481 482

481

485 485 485 485 485 485 485 45 485 485 485

489 480 489 4BQ

487

488 488 488 488

49s

495 495

4MaREVENUE FROM GAS SALES R e s i l

SmaRBusineSs W m Business Sates (MSS)

- L m 25.484.m

2,532

910,683

6.423218

~3.7a9.302

39,590,808 5324

21,76931 1,576,851

11,4fD,Z57

1,578,aeS

631,282 0

7,245,005 39,ms

0 0 0

349,023 0

a 1,075,477

0 318,548

0

2,579.958 39,708

0 0 0

349,023 0

.

104.234 3,021,t72

0

r 210,196 49,714

0

272305 47,975

0

482.500 97,689

0

49$ W E R GAS REVENUES I -S 0 I O I 0

ARKANSAS OKLAHOMA GAS COWRATION Test Year Endlnp February 28,2007

Schedule C-3 [Page 2 of 5) rtb: ~ e r i u m OTTOM cwnpany m t Year

statsmnt d UtUii Operating lnawne and l m Statement

ering Expense - Operaling

sta, ~ u e l a Pwer

1,402 8 P 170 725

4.787 2,995 8.093

0 72 0

634 12934 6,143 9 3 7

I

0 I

t 14.473 w=

9.181 0 0

87.881 lM,734

6.887

1,402 894 170

1 ,= 17,721 9,138

17,400 0

55,308,123 192,MN

n

221,155 332,448 t 8 . M

0 0

2e8.218 202.143

9,268 91.117

442,049 3.w7

664,833 am 25.2B1 24,276

1,240,567 25,441

240.1 07

ARKANSAS OKLAHOMA GAS CORPORAIlOpI Test Year Ending February 28,2007

L - 1 2 3 4 5

6 7 I

?O I 1

12 13 34

I S 16 I 7

n

18

te 20 21 22 23

24 25

28 n 28 29 80

91 a2 33 31 3s w 37 R

38 10

It

-

Schedule C 3 (Page 3 of 5) Tlk Dsrivalim of Total Company Test Yaar

Statemrii of utilw Opwating lncune and lnmme Statement

207+880 8,826 I

1 .on ,652 3 1 4 m rn

280.161 15,627

387.054 1 .@S~l.lQ

135,423 0

12.902

MAINTENANCE EXPENSES 78 Gathering brpenm -Maintenance Fiekl h e s Field StaliDns Field M&R StatiDn Equip.

I

842 0 0

24,217 0

196,743 1,518

. .

741 0

628

15,501 0

3,140

404,433 t0,W

158.tS1

2.164,na 583,101

tm 426,lOt 321m

718.907 3,898,076 28*,238

0 25.m

?.583 0

828

1 .Em

39,718 0

3,170

0 m,m

6,051 301

214548

487.408

&RUMSAS OKtAHOMA GAS CORPORATION Test Year Ending February 28,2007

Schedule C-3 (Page 4 of 5) Tis: mrivatiar ~ r ~ o t a i ~ompany TPSI Year

Sbtmmt of Utility O p a & q Income and In- Staleement

1 1 1 23,838 31r.234

1,516,527 290,605

70

42t32 628,188

qo5B,o21 808,548

142

294,799 181.108 123,582 52,882 36.695 (4)

11,384 a m

I I 1 I

700.158 4,119

1,410,537 s.sr I

55,687

ARKANSAS OKLAHOhtA GAS CORPORATION Test Year Ending February 28,2007

Schedule C3 (Page 5 of 5) Tlk DerivaliDn of Total C M l p a ~ Test Year

S t a t e d d U t i l i Opraling I n m e and Income Swement

1

2

3 4 5 6

7

P M

a

11 12 I S

14

?5

t6 17

l a 11 20

2'1 22 23 24

2s 26

27

29

90

za

a i 92

33 w 35 36 37 3a

40 an

41

42

4a -

em

403 404 408 4Ga dm r s rm

789 789

410 418

&&I

4m

41- 421 421 421 421

4151416 426 428

495 4w

e11 9t2 019 018 a21 821 rn

PRODUCTION MPENSE - OPeRATlNG Depr. P d . Gas Wells & Const. Depl. Prod. h d & Land Rights

AdVakremT- Produdion Taxes Gas Wells - Labor & %E

419 INTEREST g DMDEND INCOME I Interest L 0'vkIe.d Imme 74.001 108.21 5 I 0 1 0 1

59 NON LmLlTy INCOME & EXPENSE MdsR E*pense$&E Donatioms Diso~unts Taken or Lost GOSROWYlnWme

12,623 f2.40B 2,017 41u5

48.028 95.271 3,373

13,724

~ U w o r l i n a sched ulas:

(b) C-16 (a) C-13


Schedule C-3a (Page 1 of 5) me: Derivatim afT& Year Statement of WIii Operating

I n m m and In- Statement - AR#ANSAS JURISDIMON

* 2

S 4

5

6

7 n

0

I D

I t

12

15 14

15

16

17

18

18

20

22

22

23 2d

25

au

27

28

29

3n

31

32 33

81 aB

m $7

m

3Q

-

(1) [2) 1480482 REVENUE FROM GAS SALES I

480 4e€l 481 481 481 481 482

485 485 485 485 485 485 485 485 485 485 485

4ea 486 489 489

487

488 488 488 $88

493

495 405

11,073,634 2,792

s,25B.n0 482,923

4,702,292 0

20,709,437 2,532

I l , O Z B , w g 4881,381

4,278,448 0

(225,523 0

(100,447 0

(2,?i30,970' 0 0 0 0 0 0

1,171 ,a71 0 =*= 0

4 9 2 3 5 11.484

0 0 0

31 W73 0

35,180 1,380.745

0

1499 RENTTROM GAS PROPERTIES I I

0 I 0

31,783.051 5,324

17,288.209 924.314

8,980,740 0

mw 0

283.eEI 0

2 5 8 3 3 5 11.484

0 0 0

3t9.673 0

372,380 74,249

0

0 n


Ura a t t L

N a t h

Schedule C& {Page 2 of 5) Title: Dwivalion ofT& Year S@gtrml of Utility Operatho

t- and Imm S t a m t - ARsEANSAS JURISDICTION

Arkansas Projected h u n t s for

SbtMOnthsended nlesiMonlhsBnded August 3t. 2M)[i February 28.2007

Actual Amounts 6w the

Acmunt-

1.198 702 145 820

4,091 2.559 6,016

0

0 62

0 541

1W53 5 3 0 7.954

0

Total Projected Test Ymr fa) . ,

(A) (3)

I 1,198

754 145

1,161 15,144 7m9

14,870 0

44,576,502 304,w

77238 I 1B.816 I

0 1 0 I 0 I

9I.188 53+- 7,wt

0 0

152,421 89244 1.865

07,828 54,728 7,845

0 0

75,084 8Q,503 5,054

1 a a . m 106.734 15.746

0 0

227.505 172.747

7,919 77,887

17t.842 16,921

25t,483 Nrn 6244 5.000

478.767 12,749

102.730

106,900 38,553

247,153 21,070 14,298 7,592

5 1 0 2 3 3.705

3a.w 33,474 498.64

=,Of3 20,542 1 2 3 2

988,990 18,454

ARKANSAS O K M O M A GAS CORPORATION Test Year Ending February 28,2007

Schedule C-3a (Page 3 of 5) ftlle: Derfvation of Teal Year Slaternmi of L M i Cperating

I- & l n ~ m e Statement * AMAhBAS JUREDICTION

- f 2 3 4 5

6 7

0 i o I* i 2

a

i a 14 11 18 17

10

10 20 I? 22 29

24 SJ

26 n 2B z9 9D

3l J2 M u s5 BB a7

88

99 40

4*

-

155,nz 6 , W I 63.852

158.017 f .m

51.963 n

m.4n m,=

(=? 71,flS 12,276

288,829 1,505.228

108,507 0

11.188

3 1 1 m 7,913

115,915 0

f - - 1 - - - -1-- - -

720 0 0

B33 0

535

0 252,533

0 0

17.393 81,381

0 283,738

2.852 123

4557 90.115

0 5%?M 2852 123

23.950 18t .M

Meter K w

ARKANSAS OKLAHOMA GAS CORPORATION Test Year Endlng February a, 2007

S c m u Q C-3a (Page 4 of 5) lik DeriratiDn of Test Year Statmemt of Utiliry Operating

I- and fnmme Statemwt -ARKANSAS JURlSDlCTlON

1 2 3 1 5 6

7 a 9 IO 11 12 13 14 15 1s 17

18 I9 a0 21 z2 23 a4 2s

26

n 28 rn fo

31 fz

33

403 4a!5 403 M3 404

408 100 408 400 408 QB 408 408 408 408

MB m 419 410 411 411 411

427 428 U1 U1 4 2

408 TAXES OTHER THAN 1N-E P a w Taxes Arkansas Ad Valorem Mdahoma Ad V a b m Arkansas Tritwlal Arkaws Pipdim Safeiy plrlransas State Franchii Mdatmm Siate Franchise OMahOma Pipeline Safety

194.15.4 ts4.118 w 5 M+W2 21.792

0 0

&M 17.091

1,788,297 327,782 17.860) 16,W

0

552749 3,466

1 7.51 1 9[w

540.234 3,178

27,430 258


Schedule CJa (Page 5 of 5) TI: Dmrimhn of T& Year Slatemsnt of U t i Operating

l m ~ m e and l n a ~ n e Statement - ARKANSAS JURLSDlMlON

- I 2

3 1 5

e 7

9 111

e

11 i 2 I 3

14

15

$3 i n

18 18 20

21 22 2s 24

25 ZB

23 28 PP so 31 32

as a4 35 34 37 9B

99 10

41

05

'9

Boo

403 404

4a0 # 406 762

758

763 763

410 418

409 400

H91432 421 421 421 421

415'416

426 426

495 695

W1 012 013 gl8 921 921

890

Arkansas

sbc Months endad the Six Monlhs ended Total Pq@cted Test AdualAmowttsforthe PmjededAmountsh

b A e c t August 3t. MOB Febntary 28,2007 Year (a) wo. H b (A)

PRODUCTloN WPENSE - OPERATING Depr. prod. Gas wells & const. Depl. prod. Land & Land Rights Paymll T m Ad valoram Tares PmdUctknTaXES Gas Wells - L a b E $&E

0 0 0

531 t54

P R W X I C m WENSE - MAINTENANCE Maint Gas wells Labor

I 1 1 I

0 1 0 1 0 I InmmeTaxes State W 0 n - u

56 NON U r r U n WCOME &EXPENSE Mdpe. Ewpt-m W E DonatiDnS Dlsrxxlnts Taken or Last

MERCHANDlSBNG EXPENSE - OPERAnNG

I 1

R-Schedules: {A) C-la, G 2 (W c-8 (C) C-2a. Adiuslment #I4


Line

No.

Schedule C 4 (Page 1 of 1) TITLE Calculation of Percentage

of Uncollectible Accounts

Arkansas Juris d i c t h a I Jurisdictional Umllectitk

Description Operating Revenues Written Off - f

2

3

4

5

6

7

8

9

10

11

12

-

Residential Year Ending 813112006

Year Ending W3112005

Year Ending W3112004

Year Ending 8/31/2003

Year Ending 8131rm02

Total

Small Business .

Year Ending 8131/2006

Year Endjng 8/31/2005

rear ~nd ing ~ 1 3 1 m

Year Ending 813112003

Year Ending 8131/2002

Tbtai

35,221,864

31,728,937

27,729.565

27,874,181

29,448,944

f52,003,491

2 0,538,8 5 6

38,415,772

15,7t9,5888

16,190,890

4 7.223.422

8 8,O 88,32 8

604,785

427,960

222,253

225,’l15

508,495

1,988,608

22,648

29,622

40,741

15,112

i 64-223

272,352

Percentage of Unmllectible

f.308391

0.3092%

R m p Schedules: (A) C-5


line

NO.

Schedule C-5 (Page 1 o f t ) TITLE: Calculation of

Revenue Conversbn Factor

Description Amount 7

?

2-

3

4

5

6

7

8

S

10

11

72

13

14

15

16

-

tesidentiat Customers Arkansas Corporate Tax Rate

Federal Corporate f a x Rate

Composite Tax Rate

Uncollectible Accounts Ratio [a)

Revenue Conversion Factor (A)

;mall Business Customers Arkansas Corporate Tax Rate

Federal Corporate Tax Rate

Composite Tax Rate

Uncollectible Accounts Ratio (a}


LII Other Customerr Arkansas hrpomk TaX Rat8

Federal Corporate Tax Rate

Composite Tax Rate

Uncollectible Accounts Ratio


lverall Weighted Average Conversion Factor (b) (B)

6.50%

34.00%

38.29%

I .3083%

I .w20

6.50%

34.00%

38.29%

0.3092%

4.6255

6.!5Q%

34.00%

38.29%

0.000%

t -6205

1 .a39

RecaD Schedules: (4 GI (B) A-l

ARKANSAS OKLAHOMA GAS CORPORATlON Test Year Ending February 28,2007

Une Expenditure NO. Description

Schedule C S (Page 1 of 2) TITLE: Other Expenditures

Total Company Arkansas Oklahoma

-

1 2 3 4 5 E 7 B 9

10 11 I 2 13 14 1s I 6 17 18 19 20 21 22

2s , 24 25 26 27 2a 29 30 32 92 3s

SJ

-

420

3,175

650 5,775

845 600

1,549 1.300

14,314

900 454

83

1 70

595 B,W5

89

9,166

ltrllty Memberships 7342182

AlCPA Amerimn Bar Association Arkansas Siab? Board of Public Acowntants Arkansas State (ASCCIAIA) Arkansas Bar A s W h Arkansas Envh-ontnenhl Arkansas Gwd Roads Arkansas One Call Arkansas State Chamber of Cwrnerce ASME Assocjated Builders Bwneville Development Corp CCH Fort Smith Chamber of Commerce GreakFortSmithRssociah Heavener Chamber of Commerce HVACR Fort Smii Chapter leadership Fort Smith MWwest Energy A s s o c l ~ - AR M i &ergy Associalion - OK NACE International 0!4tahMna Gas A s m t i d n Oklahoma OneCall , m u Chamber 0fCommerce Sallisaw Chamber of Commerce - .

Sam's Club Southern Gas m t i m Dues Su~remeCMlrtStafeofArkansas State Chsmber of Whoma's UnivemityofMisswri VanBurenChamberofCommerce Virginia CPA Ucense and Exam Fees Waldmn Chamher of Cornmema

'&I Utility Memberships

900 454 330

1,300 320 700 250

8,470 500 83

900 3,000

1 70 5,316

990 420 150 50

10,052 3,175

875 650

5,775 a45 600 595

6,875 175

1,549 5,417 800

89 300

62075

330 1.300 320 700 250

500

400

ap7o

3

5,316 490

150 50

10,052

875

115

4,117 800

300

38,595

ARKANSAS OKtAHOMA GAS CORPORATION Test Year Endlng February 28,2007

Uno k.

Schedule C B (Page2of2) TITLE: Mher Expenditures

Expendire Total Description Cornpan y ArkanSaS Oklahoma

'1 2 3 4 5 E 7 B

9 i n 11 12 IS 14

15

(1) Non - Utility Memben hlps 72-92i83

EmnwilbRotaryClub Cashier DawntormSertMnaClub Fianna Hills Country Club FMtSmithArtCenter Fort Smith -new Club NmCMcsClub PoteauKkvanisChb PoteauRotaryClub Sallisaw Lbns Club TheTmClub Van Buren W r y Club RojectedMemhshlps -tion of System Common

Total Non-Utllity Memberships

114 118 72

1,065 500 240 380 225 420 180 454 50

492

114 118 24

1,065 500 240 360

454 50

272 90

3 m (B)

225 420 l&Q

150 28

1.003

ZFJ (4)

48

70 (718


Schedule C-7 (Page I of I) TITLE: Adverking

Arkansas Jurisdiction

- 1 2 3 4

5

6

7 B 9 10

11 12 13

14

15 16

17 18

i a 20 21 22 25 24 25 26

27 28 29 3a 31 52

33 34 35 38 37

30 3B 10 41

42

19

44 -

DirectMy Adverttglng Alltel PuMishing AlW Corp AT&T Yellow Pages SBC & Pdk C i SBC S r n a m . c w n WrndslrearnYdlovvPages ,_

Yel lawpgges.~ The Berry Company Projected Advertising

' d l Directory Adveftlsing - 7180902

lnformatlon AdvertlsIng S t a r A u d W ~ u a l ArkansasBWiness Arkansas Western Gas Company Si Basin Enterpn'ses LLC Boonwille Demoaat Cenveo Totedo Chamber Of Commerce Foteau Clear Channel Broadcasting, In Ctear C h a d Outdm Inc Cox Media Arkamas Efortsrnith.Com Media Inc Greater Fort Smith Associahn KFSM

KTCS AM-FM Multi Medii ConMm Poteau Daily News & Sun Press Argus.Cwrier Roc!&h Interactive

Twri smith The tincdn Echo Times Record Unique Printing %vi= Western Arkansas' Mountain ProjecledAdVertisi

KHBslKHOG -TV

Sequoyah county Times

btal Information Advertiiing - 7180910

lrtfomtional Pamphlets Mitchell Communiwtions Grwp RocMish I M C h Unique Printirrg Sewices

'otal lnformatlonal Pamphlets - 71- *OM U t i l i Adwrtblng Costs

Ion-lJtiIliy Advertising Costs - 72430lO (A)

Total Advertising

253 t ,518 2,075

77

321 3,395

74 7,713

290 810

8,053

2,629 430

942 9,887 3,932 5.%26 450

14,069 10.360 1,900

-

i 4 , m

4.372 6,367

,iW 1,382 13,366 6,324

475 91 E

107,332

IS@ I 75

8,ZX 8,583

I =,ma

15JS

139,397

R-D Schedufes: (A) C-la


Line

NO.

Schedule C-8 (Page I of 1) TITLE: Taxes Other Than Income

Account Total Number Description Company (A) Arkansas (6) Oklahoma

1 2 3 4 5 6 7 8 9 to 11

408.04 408.05 m . 0 6 408.09 408.09 408.14 408.15 408.1 6 408.1 7 408.21

408 TAXES OTHER THAN INCOME (a) Payroll Taxes Arkansas Ad Valorem Oklahoma Ad Valorem Arkansas Tribunal Arkansas Pipellne Safety Arkansas State Franchise Oklahoma State Franchlse Oklahoma Pipellne Safety Dept. of Trans. Pipeline Safety

549,056 386,230 209,392 113,184 61,195

(48) 20,006

. 15,108 ~' 14,495

429,207 365,579 57,376

113,184 52,298

(481

12,911 12,387

1 19,849 20,651

152,016

8,899 I

20,006 2,197 2,1Q8

I I I I

SuDPortinn Schedules: (a) 42-16

Recaa Schedules:

(6 ) C-la (A) C-1


T0tat-W

urn Test Adjusted Akcatioo

NO. Description Year Test Year Fadots (a)

Schedule: C - 9 (Page 4 of I) Title: I n u e s h n t Tax Credb

Arkansas Jurisdiction Test AdjwCd Year Test Year

-

1

2

3

4

5

8 -

Ratable portion of Post-l970 accumulated deferredinvestment tax credits (credit) System Common

Total Post-I970 accumulated deferred investment tax credits (credit)

System Common

Ratable portion of Re-7971 accumulated deferred investment tax credits (credit)

System Common

Total Pre-I971 Eaccumtated deferred investment tax credits (credit)

System Common

rota1 TTC Recognired (A)

4ccumulated Deferred ITC Balance

(1)

82,403

454$51

0

0

82,403

454.551 (SI

121

82,403

372.148

0

0

82,403

372,148 (e)

(3)

77.16%

i7.16%

77.16%

77.16%

(4)

63,581

350,726

0

0

63,581

350,726

(5)

63,581

287,145

0

0

63,581

287.1 45

Supwrtitw Schedules: (a) & I1

pecar, Schedules: (A) GI, Cia, C 1 2 (B) D-I, 0-la, 0-5

Documents

Ann. et seq. - apscservices.info · 19 Net Utllity Plant in Senrice 51,994,751 847,020 52,841,774 1,151,960 53,999731 0 0 0 0 0 0 0 0 19 I I I I I 863 0 4,714 4,143 Retirement Work-in-Progms