Kentucky Public Service Commission

Final Order Entered: 1. WKG's proposed rates in Attachment 3 to the August 1, 2019 filing are denied. 2. The rates and charges set forth in Appendix C to the December 12, 2018 Order are fair, just, and reasonable for WKG to charge on and after January 1, 2020. 3. This case is closed and removed from the Commission's docket.

2018-00064 WKG Storage, Inc. Rate Filing Response 2019-08-01

Eric Wilen Atmos Energy Corporation

Final Order Entered: 1. The rates and charges in Appendix C, attached hereto, are fair, just, and reasonable for WKG to charge on an interim basis, subject to future change, for service rendered on and after January 1, 2019. 2. No later than 30 days after WKG files its fiscal year 2018 federal income tax return, WKG shall file with the Commission revisions to the estimated impacts of the TCJA on excess ADIT and a proposal to reflect the revisions in rates. 3. Within 20 days of the date of this Order, WKG shall file with the Commission, using the Commission's electronic Tariff Filing System, its revised tariffs as set forth in this Order reflecting that they were approved on an interim basis, subject to future change, pursuant to this Order and a revised contract for service to Atmos reflecting the revised rates. 4. This case shall remain open on the Commission's docket.

WKG Storage, Inc. Responses to Staff Set 2

Chad Pilkinton WKG Storage, Inc.

Data Request

2018-00064 WKG Storage, Inc. Responses to Staff Set 1

Eric Wilen WKG Storage, Inc.

Data Request

2018-00064 Atmos Energy Direct Testimony

Eric Wilen Atmos Energy Corporation

Order Entered: 1. This investigation is initiated to review the impact of the reduction of the federal corporate tax rate from 34 percent to 21 percent on the utility rates of WKG. 2. WKG shall record deferred liabilities, from January 1, 2018, forward , on its books for gas service to reflect the reduction in the federal corporate tax rate to 21 percent and the associated savings in excess deferred taxes. 3. Within 30 days of the date of entry of this Order, WKG shall file prepared testimony on the impact of the reduction in federal corporate tax rate on its financial operations, utilizing a historical 12-month period, along with copies of the accounting entries made to reflect the deferred liabilities and a schedule of proposed rates to reflect the tax rate reduction. Should documents of any kind be filed with the Commission in the course of this proceeding, the documents shall also be served on all parties of record. A party filing a paper containing personal information shall, in accordance with 807 KAR 5:001, Section 4(10), encrypt or redact the paper so that personal information cannot be read.