{"text_format":"1","workbook":"xlsx","n_sheets":150,"sheets":["General Headers Index","INPUT - BPtoFTP O&M Alloc Pivot","INPUT - BPtoFTP O&M Allocates","INPUT - FTP O&M Excld FERC List","INPUT - FTP O&M Excld Allocates","INPUT - NCSC Resi Cust Fees Adj","INPUT - NCSC CKY GenCo Adj","INPUT - GDP Inflation Factor","<<<<<Input Tabs","Cost of Service >>>>>","Index A","A-1 Financial Summary","A-2 Recon Sch A-1 to Sch M","Index B","B-1 p.1 Summary (Base)","B-1 p.2 Summary (Forecast)","B-2 p.1 Grouping (Base)","B-2 p.2 Grouping (Forecast)","B-2.1 Base Period GPA","B-2.1 Forecast Period GPA","WPB-2.1.A Base Period","WPB-2.1.A 13 mo avg Forecast","WPB-2.1.B Summary","WPB-2.1.C Plant Detail","WPB-2.1.D Resv Future Use","WPB-2.1.E Intangibles","WPB-2.1.F Depreciation by GPA","B-2.2 Proposed Adj (Base)","B-2.2 Proposed Adj (Forecast)","B-2.3 Base Adds, Ret, Transfers","B-2.3 Forecast Adds, Ret, Trans","B-2.4 PP&E Acquired (Base)","B-2.4 PP&E Acquired (Forecast)","B-2.5 Leased Property (Base)","B-2.5 Leased Prop (Forecast)","B-2.6 Property Held (Base)","B-2.6 Property Held (Forecast)","B-2.7 PP&E Excluded (Base)","B-2.7 PP&E Excluded (Forecast)","B-3 Accum Dep& Amort (Base)","B-3 Accum Dep&Amort (Forecast)","WPB-3.1 AD&A (Base)","WPB-3.1 AD&A (Forecast)","B-3.1 Adj.  AD&A (Base)","B-3.1 Adj.  AD&A (Forecast)","B-4 CWIP (In Service)","B-5 Working Capital (Base)","B-5 Working Capital (Forecast)","B-5.1 Working Cap. (Base)","B-5.1 Working Cap. (Forecast)","WPB-5.1 M&S ","B-5.2.A CWC (Base)","B-5.2.A CWC (Forecast)","B-5.2.B CWC (Forecast)","WPB 5.3 Storage","B-6.A ADIT & EDIT (Base)","B-6.B ADIT & EDIT (Forecast)","B-6.1 ADIT & EDIT Normalization","B-7 Juris Factor","Index C","C-1 Operating Income Summary","C-2 Adj Operating Income Sum","C-2.1.A Oper Rev&Exp by Accts","C-2.1.B Oper Rev&Exp by Accts","C-2.2.A Total Co Accts Activ","C-2.2.B Total Co Accts Activ","Index D","D-1.A (BP IS Adj Summary)","D-1.B (FTP IS Adj Summary)","D-2.1","WPD-2.1.A BP Rev. Adj.","D-2.2","WPD-2.2.A BP Property Tax Adj.","D-2.3","D-2.4","WPD-2.4.A BP O&M by Category","WPD-2.4.B FTP O&M by Category","D-2.5","D-2.6","D-2.7","WPD-2.7.A Tracker Expense Adj","WPD-2.7.B(1) Summary Adj. 2","WPD-2.7.B(2) Labor Adj 2","WPD-2.7.B(3) STI Adj 2","WPD-2.7.B(4) Payroll Tax Adj 2","WPD-2.7.C ASC 712 Adj","WPD-2.7.D(1) Uncollectible Exp","WPD-2.7.D(2) Uncollectible Rate","WPD-2.7.D(3) Uncoll. GC Rev Adj","WPD-2.7.E Corporate Insurance","WPD-2.7.F PSC Fees","WPD-2.7.G Rate Case Exp Adj","WPD-2.7.H CKY Exclusions","WPD-2.7.I NCSC Billed Exclusion","WPD-2.7.J(1) NCSC Summa Adj.9.3","WPD-2.7.J(2) NCSC Labor Adj.9.3","WPD-2.7.J(3) NCSC STI Adj.9.3","WPD-2.7.J(4) NCSC PRTax Adj.9.3","WPD-2.7.J(5) NCSC HC Co Adj.9.3","WPD-2.7.K Depr Amrt Expense","WPD-2.7.L Property Tax","Index E","E-1.1 Fed & State Inc Tax","E-1.2 CWC Fed&State Intrst Sync","Index F","F-1.A Corp Due & Memberships","F-1.B Corp Due & Memberships","F-1.C Corp Due & Memberships","F-2 Country Club Dues","F-3.A Charitable Contributions","F-3.B Charitable Contributions","F-3.C Charitable Contributions","F-4.A Cust. Serv.&Sales Expense","F-4.B Cust. Serv.&Sales Expense","F-4.C Cust. Serv.&Sales Expense","F-5.A Advertising","F-5.B Advertising","F-5.C Advertising","F-6.A Professional Services Exp","F-6.B Professional Services Exp","F-6.C Professional Services Exp","F-7.A Civic,Political Activ","F-7.B Civic,Political Activ","F-7.C Civic,Political Activ","F-8.A Emp Recog & Activities","F-8.B Emp Recog & Activities","F-8.C Emp Recog & Activities","F-9 Rate Case Expense","Index G","G-1 Payroll Cost","CONFIDENTIAL-G-2 Executive Comp","Index H","H-1 Gross Conversion Factor","Index I","I-1 Comp Income Statement","I-2 Revenue Stats","I-3 Sales Stats","Index J","J-1 Base Period Cost of Capital","J-1 Cost of Capital Summary","J-1.1, J-1.2 13 MO AVG WACC","J-2","J-3","J-4","Index K","K - Comparative Financial Data","Index L","SCH L","Index M","SCH M"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":98739,"comments":4,"pivot_tables":2},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"General Headers Index","index":0,"n_rows":81,"n_cols":2,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
["GENERAL HEADERS FOR FILING"]
[]
["COMPANY:","COLUMBIA GAS OF KENTUCKY, INC."]
[]
["CASE NUMBER:","CASE NO. 2026 - 00099"]
[]
["BASE PERIOD :","2026-08-31"]
[null,"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"]
[null,{"$f":"\"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026\"","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[null,"AS OF AUGUST 31, 2026"]
[null,"BASE PERIOD 09/30/2025 TO 08/31/2026"]
[null,"FOR THE BASE PERIOD AUGUST 31, 2026"]
[null,"SEPTEMBER 2025 TO AUGUST 2026"]
[]
["FORECASTED PERIOD:","2027-12-31"]
[null,"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"]
[null,{"$f":"\"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027\"","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[null,"AS OF DECEMBER 31, 2027"]
[null,"FORECASTED TEST PERIOD 12/31/2026 to 12/31/2027"]
[null,"JANUARY 2027 TO DECEMBER 2027"]
[]
["COMBINED BASE AND FORECAST PERIOD","FOR THE BASE PERIOD TME AUGUST 31, 2026 AND FORECAST PERIOD TME DECEMBER 31, 2027"]
[null,"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"]
[null,"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"]
[null,"FROM JANUARY 01, 2026 THROUGH DECEMBER 31, 2027"]
[]
["LAST MONTH OF ACTUALS","AS OF FEBRUARY 28, 2026"]
["FORECASTED PLANT DETAIL FOR:","FROM FEBRUARY 28, 2026 THROUGH DECEMBER 31, 2027"]
[]
["13 MONTH PERIOD","FORECASTED PERIOD THIRTEEN MONTH AVERAGE DECEMBER 31, 2027"]
[null,"13 MONTH AVG - FORECAST PERIOD 12/31/2026 TO 12/31/2027"]
[]
["DATA PERIOD:","DATA:___X___BASE PERIOD_______FORECASTED PERIOD"]
[null,"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"]
[null,"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"]
[]
["TYPE OF FILING","TYPE OF FILING:___X___ORIGINAL_______UPDATED"]
[null,"TYPE OF FILING:_______ORIGINAL___X___UPDATED"]
[]
["REFERENCE","WORKPAPER REFERENCE NO(S):"]
[]
["WITNESSES:"]
["INDEX A : FINANCIAL SUMMARY","N. DAVIS"]
["INDEX A : SCH A TO SCH M RECON","J. C. WOZNIAK"]
["INDEX A : SCH A TO SCH M RECON","R. AMEN"]
["INDEX B : RATE BASE SUMMARY","L. BLACK"]
["INDEX B : DEFERRED CREDITS AND ADIT TABS","G. GODE"]
["INDEX B : CWC - LEAD LAG STUDY","K. L. JOHNSON"]
["INDEX C : OPERATING INCOME SUMMARY",{"$f":"+B43","v":"N. DAVIS"}]
["INDEX C : OPERATING INCOME SUMMARY","C. INSCHO"]
["INDEX D : ADJUSTMENTS TO OPERATING INCOME",{"$f":"+B49","v":"N. DAVIS"}]
["INDEX D : D-2.1",{"$f":"$B$44","v":"J. C. WOZNIAK"}]
["INDEX D : D-2.2",{"$f":"$B$50","v":"C. INSCHO"}]
["INDEX D : D-2.2",{"$f":"B47","v":"G. GODE"}]
["INDEX D : D-2.3",{"$f":"+B52","v":"J. C. WOZNIAK"}]
["INDEX D : D-2.4",{"$f":"+B53","v":"C. INSCHO"}]
["INDEX D : D-2.5",{"$f":"+B56","v":"C. INSCHO"}]
["INDEX D : D-2.6",{"$f":"+B52","v":"J. C. WOZNIAK"}]
["INDEX D : D-2.7",{"$f":"B43","v":"N. DAVIS"}]
["INDEX D : D-2.7",{"$f":"B53","v":"C. INSCHO"}]
["INDEX D : D-2.7",{"$f":"B52","v":"J. C. WOZNIAK"}]
["INDEX D : D-2.7","G. JONDA"]
["INDEX D : D-2.7",{"$f":"$B$47","v":"G. GODE"}]
["INDEX E : FEDERAL AND STATE INCOME TAX",{"$f":"+B47","v":"G. GODE"}]
["INDEX F : OTHER EXPENSES",{"$f":"+B43","v":"N. DAVIS"}]
[null,{"$f":"+B53","v":"C. INSCHO"}]
[null,{"$f":"$B$62","v":"G. JONDA"}]
["INDEX G : PAYROLL COST ANALYSIS",{"$f":"+B43","v":"N. DAVIS"}]
[null,{"$f":"+B57","v":"C. INSCHO"}]
[null,"B. OWENS"]
["INDEX H : GROSS CONVERSION FACTOR",{"$f":"+B49","v":"N. DAVIS"}]
["INDEX I : STATISTICAL DATA",{"$f":"+B43","v":"N. DAVIS"}]
[null,{"$f":"+B66","v":"C. INSCHO"}]
[null,{"$f":"+B58","v":"J. C. WOZNIAK"}]
["INDEX J : COST OF CAPITAL","V. V. REA"]
["INDEX K : COMPARATIVE FINANCIAL DATA",{"$f":"+B43","v":"N. DAVIS"}]
[null,{"$f":"+B46","v":"L. BLACK"}]
[null,{"$f":"+B53","v":"C. INSCHO"}]
[null,{"$f":"+B75","v":"V. V. REA"}]
["INDEX L : RATES AND TARIFFS","J. COOPER"]
["INDEX M : REVENUE SUMMARY",{"$f":"+B52","v":"J. C. WOZNIAK"}]

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["D-2.2 Adjustments:",{"$f":"+'D-2.4'!G16+'D-2.4'!G22+'D-2.4'!G29+'D-2.4'!G35+'D-2.4'!G41+'D-2.4'!G47+'D-2.4'!G53+'D-2.4'!G59+'D-2.4'!G65+'D-2.4'!G71+'D-2.4'!G89+'D-2.4'!G97+'D-2.4'!G103+'D-2.4'!G109+'D-2.4'!G116+'D-2.4'!G122+'D-2.4'!G128","v":-1468197.878116596},null,"D-2.2 Adjustments:",{"$f":"B1","v":-1468197.878116596}]
["Check to Acct. Alloc. Pivot Below:",{"$f":"+B1-_xlfn.XLOOKUP(\"Grand Total\",A9:A98,B9:B98)","v":0},null,"Check to Acct. Alloc. Pivot Below:",{"$f":"+E1-_xlfn.XLOOKUP(\"Grand Total\",D9:D98,E9:E98)","v":0}]
["Pivot from Tab:","INPUT - BP to FTP O&M Allocates"]
["By Account",null,null,"By Cost Category"]
[]
["Cost Element Category","(Multiple Items)",null,"FERC Account","(Multiple Items)"]
[]
["Row Labels","Sum of Total BP to FTP Adjustments",null,"Row Labels","Sum of Total BP to FTP Adjustments","Check to Tab \"INPUT - BP & FTP O&M by CE\":"]
["500",-2.7959355566830602E-2,null,"401K",26082.707066000297,{"$f":"IF(D9=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D9=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D9,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":26082.707065999974},{"$f":"ROUND(E9-F9,0)","v":0},null,3.2378011383116245E-10]
["505",0.02,null,"Advertising Expense",-10814.200000000004,{"$f":"IF(D10=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D10=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D10,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-10814.2},{"$f":"ROUND(E10-F10,0)","v":0},null,0]
["535",0,null,"Amortizations",0,{"$f":"IF(D11=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D11=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D11,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":0},0,null,0]
["548",-2.2899999999999991,null,"Audit Fees",9583.5214595171856,{"$f":"IF(D12=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D12=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D12,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":9583.5214595171856},0,null,0]
["552",0,null,"Charitable Contributions",0,{"$f":"IF(D13=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D13=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D13,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":0},0,null,0]
["557",7.1054273576010019E-15,null,"Clearing Accounts",260489.22915993151,{"$f":"IF(D14=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D14=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D14,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":260489.22915993165},0,null,0]
["569",0,null,"Commission Fees",-34621.709999999963,{"$f":"IF(D15=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D15=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D15,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-34621.709999999963},0,null,0]
["582",0,null,"Corporate Insurance",46702.549392000517,{"$f":"IF(D16=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D16=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D16,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":46702.549392000306},0,null,2.1100277081131935E-10]
["588",0,null,"Corporate Service Bill",-1155903.1956603331,{"$f":"IF(D17=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D17=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D17,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-1155903.1956603304},0,null,-2.7939677238464355E-9]
["594",0,null,"Dues & Donations",5747.3100000000122,{"$f":"IF(D18=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D18=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D18,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":5747.3099999999977},0,null,1.4551915228366852E-11]
["742",0,null,"Employee Expenses",45436.55796813935,{"$f":"IF(D19=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D19=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D19,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":45436.557968139299},{"$f":"ROUND(E19-F19,0)","v":0},null,0]
["764",0,null,"Employees' Insurance Plans",115285.50603099949,{"$f":"IF(D20=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D20=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D20,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":115285.50603099959},0,null,3.637978807091713E-10]
["807",151979.17932302208,null,"Energy Assistance Program Tracker",-1688.8739549999591,{"$f":"IF(D21=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D21=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D21,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-1688.8739549999591},0,null,0]
["818",0,null,"Incentive Compensation",-473288.14058430132,{"$f":"IF(D22=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D22=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D22,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-473288.14058430132},0,null,0]
["823",0,null,"Injuries & Damages",72679.442135999983,{"$f":"IF(D23=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D23=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D23,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":72679.442135999983},0,null,0]
["825",0,null,"Labor",-449236.58397708909,{"$f":"IF(D24=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D24=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D24,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-449236.58397708647},0,null,-7.5669959187507629E-10]
["834",0,null,"Leases Building & Land",-25760.445121098179,{"$f":"IF(D25=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D25=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D25,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-25760.445121098179},0,null,2.9103830456733704E-11]
["840",0,null,"Leases Other",-1122.2781996369706,{"$f":"IF(D26=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D26=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D26,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-1122.2781996369813},0,null,1.0686562745831907E-11]
["841",0,null,"Legal Fees",0,{"$f":"IF(D27=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D27=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D27,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":0},0,null,0]
["852",1535.0643276911705,null,"Materials & Supplies",-267075.42573683814,{"$f":"IF(D28=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D28=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D28,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-267075.42573683849},0,null,-5.8207660913467407E-10]
["859",0,null,"Miscellaneous & Other",-135696.20091606781,{"$f":"IF(D29=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D29=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D29,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-135696.20091606787},0,null,0]
["865",0,null,"Miscellaneous Revenue Adjustment",-42376.33849799999,{"$f":"IF(D30=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D30=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D30,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-42376.338497999997},0,null,0]
["866",0,null,"Miscellaneous Revenue Tracker",-26145.67115900002,{"$f":"IF(D31=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D31=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D31,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-26145.67115900002},0,null,0]
["867",0,null,"OPEB Expenses (Non-Service)",-27654.329998000016,{"$f":"IF(D32=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D32=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D32,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-27654.329998000016},0,null,0]
["870",-225450.83427719102,null,"OPEB Expenses (Service)",-4644.0899920000056,{"$f":"IF(D33=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D33=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D33,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-4644.0899919999974},0,null,0]
["871",-30361.987066593221,null,"Outside Services",874327.39029472088,{"$f":"IF(D34=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D34=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D34,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":874327.39029471949},0,null,0]
["874",340979.59035766457,null,"Pension Expenses (Non-Service)",-255115.18000000017,{"$f":"IF(D35=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D35=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D35,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-255115.18000000017},0,null,0]
["875",18758.596546264744,null,"Pension Expenses (Service)",-24082.359996000021,{"$f":"IF(D36=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D36=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D36,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-24082.359996000014},0,null,0]
["876",-10050.641716018505,null,"Post-Employment Benefits - FAS106",0,{"$f":"IF(D37=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D37=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D37,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":0},0,null,0]
["878",73062.975815228812,null,"Post-Employment Benefits - FAS112",-26485.72,{"$f":"IF(D38=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D38=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D38,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-26485.72},0,null,0]
["879",-306401.0385516911,null,"Profit Sharing",-70612.610004000016,{"$f":"IF(D39=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D39=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D39,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-70612.610004000016},0,null,0]
["880",125757.59372625055,null,"Stock Compensation",92085.681071999876,{"$f":"IF(D40=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D40=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D40,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":92085.681072000181},0,null,-3.0559021979570389E-10]
["881",-883.35048285965274,null,"Uncollectible Accounts - Gas Cost",15546.085184000025,{"$f":"IF(D41=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D41=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D41,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":15546.085184000025},0,null,0]
["885",3362.7322504509325,null,"Uncollectible Accounts - Non-Gas Cost",13017.823837910313,{"$f":"IF(D42=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D42=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D42,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":13017.823837910313},0,null,0]
["886",-72082.64534973439,null,"Utilities",-12858.327920451491,{"$f":"IF(D43=\"Uncollectible Accounts - Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),IF(D43=\"Uncollectible Accounts - Non-Gas Cost\",_xlfn.XLOOKUP(\"Uncollectible-Non-Gas Cost\",'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0),_xlfn.XLOOKUP(D43,'WPD-2.4.B FTP O&M by Category'!$B$17:$B$54,'WPD-2.4.B FTP O&M by Category'!$T$17:$T$54,0)))","v":-12858.32792045176},0,null,2.6921043172478676E-10]
["887",140289.46172666905,null,"Grand Total",-1468197.8781165972,{"$f":"SUM(F9:F43)","v":-1468197.8781165939},0]
["889",138474.02978028276]
["890",-10111.026326583748]
["892",-116625.27499182879]
["893",-22029.832803857011]
["894",-55859.965945341006]
["901",0]
["902",48270.592429623655]
["903",120864.89990256561]
["904",26875.035066910379]
["905",5385.9322320049669]
["907",0]
["908",-26145.67115900002]
["909",1564.4534139820912]
["910",-5059.4814987021964]
["912",64.209449162110332]
["913",0]
["916",0]
["920",-923734.72138572903]
["921",3055.8221950331281]
["923",271711.3392327039]
["924",3694.5776196641655]
["925",117606.32134038288]
["926",-413062.12251016131]
["928",-47583.07915525866]
["930.1",2993.2074688770872]
["930.2",-92412.850189968914]
["931",4217.1107382456548]
["932",-710843.78168940288]
["935",0]
["Grand Total",-1468197.878116597]
[]
[]
["500 - 599",{"$f":"SUM(B9:B18)","v":-2.2979593555668227}]
["717 - 742 ",{"$f":"B19","v":0}]

{"sheet":"INPUT - BPtoFTP O&M Allocates","index":2,"n_rows":2332,"n_cols":6,"rows_kept":2332,"cut":false,"hidden":false,"merged":[]}
["Base Period Expense by Cost Element by Account"]
["Base Period Starting Month, Year:"]
[null,null,null,null,"Base Period","FTP"]
["Key","Cost Element Category","FERC Account","Total BP to FTP Adjustments","Total TME Aug 2026 Unadj","Total TME Dec 2027 Unadj"]
[{"$f":"B5&C5","v":"401K500"},"401K","500",{"$f":"F5-E5","v":0},0,0]
[{"$f":"B6&C6","v":"401K505"},"401K","505",0,0,0]
["401K535","401K","535",0,0,0]
["401K548","401K","548",0,0,0]
["401K552","401K","552",0,0,0]
["401K557","401K","557",0,0,0]
["401K569","401K","569",0,0,0]
["401K582","401K","582",0,0,0]
["401K588","401K","588",0,0,0]
["401K594","401K","594",0,0,0]
["401K742","401K","742",0,0,0]
["401K764","401K","764",0,0,0]
["401K807","401K","807",0,0,0]
["401K818","401K","818",0,0,0]
["401K823","401K","823",0,0,0]
["401K825","401K","825",0,0,0]
["401K834","401K","834",0,0,0]
["401K840","401K","840",0,0,0]
["401K841","401K","841",0,0,0]
["401K852","401K","852",0,0,0]
["401K859","401K","859",0,0,0]
["401K865","401K","865",0,0,0]
["401K866","401K","866",0,0,0]
["401K867","401K","867",0,0,0]
["401K870","401K","870",0,0,0]
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["401K880","401K","880",1.1605789230430208,10.158511310059364,11.319090233102385]
["401K881","401K","881",0,0,0]
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["401K887","401K","887",0,0,0]
["401K889","401K","889",0,0,0]
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["401K892","401K","892",0,0,0]
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["401K907","401K","907",0,0,0]
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["401K916","401K","916",0,0,0]
["401K920","401K","920",0,0,0]
["401K921","401K","921",0,0,0]
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["401K926","401K","926",26081.546487077256,815247.13442468981,841328.68091176706]
["401K928","401K","928",0,0,0]
["401K930.1","401K","930.1",0,0,0]
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["401K932","401K","932",0,0,0]
["401K935","401K","935",{"$f":"F69-E69","v":0},0,0]
[{"$f":"B70&C70","v":"401KTotal"},"401K","Total",26082.707065999974,815257.29293600004,841340.00000200002]
["Advertising Expense500","Advertising Expense","500",0,0,0]
["Advertising Expense505","Advertising Expense","505",0,0,0]
["Advertising Expense535","Advertising Expense","535",0,0,0]
["Advertising Expense548","Advertising Expense","548",0,0,0]
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["Advertising Expense594","Advertising Expense","594",0,0,0]
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["Advertising Expense818","Advertising Expense","818",0,0,0]
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["Advertising Expense841","Advertising Expense","841",0,0,0]
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["Advertising Expense865","Advertising Expense","865",0,0,0]
["Advertising Expense866","Advertising Expense","866",0,0,0]
["Advertising Expense867","Advertising Expense","867",0,0,0]
["Advertising Expense870","Advertising Expense","870",0,0,0]
["Advertising Expense871","Advertising Expense","871",0,0,0]
["Advertising Expense874","Advertising Expense","874",-49.583895888761454,84.73610411123849,35.152208222477036]
["Advertising Expense875","Advertising Expense","875",0,0,0]
["Advertising Expense876","Advertising Expense","876",0,0,0]
["Advertising Expense878","Advertising Expense","878",-49.583895888761454,84.73610411123849,35.152208222477036]
["Advertising Expense879","Advertising Expense","879",-37.187921916571106,63.552078083428889,26.364156166857782]
["Advertising Expense880","Advertising Expense","880",-12.395973972190363,21.184026027809622,8.788052055619259]
["Advertising Expense881","Advertising Expense","881",0,0,0]
["Advertising Expense885","Advertising Expense","885",0,0,0]
["Advertising Expense886","Advertising Expense","886",0,0,0]
["Advertising Expense887","Advertising Expense","887",-40.288761147255997,68.851238852743975,28.562477705487975]
["Advertising Expense889","Advertising Expense","889",0,0,0]
["Advertising Expense890","Advertising Expense","890",0,0,0]
["Advertising Expense892","Advertising Expense","892",-12.395973972190363,21.184026027809622,8.788052055619259]
["Advertising Expense893","Advertising Expense","893",0,0,0]
["Advertising Expense894","Advertising Expense","894",0,0,0]
["Advertising Expense901","Advertising Expense","901",0,0,0]
["Advertising Expense902","Advertising Expense","902",0,0,0]
["Advertising Expense903","Advertising Expense","903",-15.496813202875272,26.48318679712472,10.986373594249448]
["Advertising Expense904","Advertising Expense","904",0,0,0]
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["Advertising Expense907","Advertising Expense","907",0,0,0]
["Advertising Expense908","Advertising Expense","908",0,0,0]
["Advertising Expense909","Advertising Expense","909",0,0,0]
["Advertising Expense910","Advertising Expense","910",0,0,0]
["Advertising Expense912","Advertising Expense","912",0,0,0]
["Advertising Expense913","Advertising Expense","913",0,0,0]
["Advertising Expense916","Advertising Expense","916",0,0,0]
["Advertising Expense920","Advertising Expense","920",0,0,0]
["Advertising Expense921","Advertising Expense","921",-70.876325272797828,121.12367472720217,50.24734945440435]
["Advertising Expense923","Advertising Expense","923",0,0,0]
["Advertising Expense924","Advertising Expense","924",0,0,0]
["Advertising Expense925","Advertising Expense","925",0,0,0]
["Advertising Expense926","Advertising Expense","926",0,0,0]
["Advertising Expense928","Advertising Expense","928",0,0,0]
["Advertising Expense930.1","Advertising Expense","930.1",0,0,0]
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["Advertising Expense931","Advertising Expense","931",{"$f":"F133-E133","v":0},0,0]
[{"$f":"B134&C134","v":"Advertising Expense932"},"Advertising Expense","932",0,0,0]
["Advertising Expense935","Advertising Expense","935",0,0,0]
["Advertising ExpenseTotal","Advertising Expense","Total",-10814.200000000003,19838.2,9023.9999999999982]
["Amortizations500","Amortizations","500",0,0,0]
["Amortizations505","Amortizations","505",0,0,0]
["Amortizations535","Amortizations","535",0,0,0]
["Amortizations548","Amortizations","548",0,0,0]
["Amortizations552","Amortizations","552",0,0,0]
["Amortizations557","Amortizations","557",0,0,0]
["Amortizations569","Amortizations","569",0,0,0]
["Amortizations582","Amortizations","582",0,0,0]
["Amortizations588","Amortizations","588",0,0,0]
["Amortizations594","Amortizations","594",0,0,0]
["Amortizations742","Amortizations","742",0,0,0]
["Amortizations764","Amortizations","764",0,0,0]
["Amortizations807","Amortizations","807",0,0,0]
["Amortizations818","Amortizations","818",0,0,0]
["Amortizations823","Amortizations","823",0,0,0]
["Amortizations825","Amortizations","825",0,0,0]
["Amortizations834","Amortizations","834",0,0,0]
["Amortizations840","Amortizations","840",0,0,0]
["Amortizations841","Amortizations","841",0,0,0]
["Amortizations852","Amortizations","852",0,0,0]
["Amortizations859","Amortizations","859",0,0,0]
["Amortizations865","Amortizations","865",0,0,0]
["Amortizations866","Amortizations","866",0,0,0]
["Amortizations867","Amortizations","867",0,0,0]
["Amortizations870","Amortizations","870",0,0,0]
["Amortizations871","Amortizations","871",0,0,0]
["Amortizations874","Amortizations","874",0,0,0]
["Amortizations875","Amortizations","875",0,0,0]
["Amortizations876","Amortizations","876",0,0,0]
["Amortizations878","Amortizations","878",0,0,0]
["Amortizations879","Amortizations","879",0,0,0]
["Amortizations880","Amortizations","880",0,0,0]
["Amortizations881","Amortizations","881",0,0,0]
["Amortizations885","Amortizations","885",0,0,0]
["Amortizations886","Amortizations","886",0,0,0]
["Amortizations887","Amortizations","887",0,0,0]
["Amortizations889","Amortizations","889",0,0,0]
["Amortizations890","Amortizations","890",0,0,0]
["Amortizations892","Amortizations","892",0,0,0]
["Amortizations893","Amortizations","893",0,0,0]
["Amortizations894","Amortizations","894",0,0,0]
["Amortizations901","Amortizations","901",0,0,0]
["Amortizations902","Amortizations","902",0,0,0]
["Amortizations903","Amortizations","903",0,0,0]
["Amortizations904","Amortizations","904",0,0,0]
["Amortizations905","Amortizations","905",0,0,0]
["Amortizations907","Amortizations","907",0,0,0]
["Amortizations908","Amortizations","908",0,0,0]
["Amortizations909","Amortizations","909",0,0,0]
["Amortizations910","Amortizations","910",0,0,0]
["Amortizations912","Amortizations","912",0,0,0]
["Amortizations913","Amortizations","913",0,0,0]
["Amortizations916","Amortizations","916",0,0,0]
["Amortizations920","Amortizations","920",0,0,0]
["Amortizations921","Amortizations","921",0,0,0]
["Amortizations923","Amortizations","923",0,0,0]
["Amortizations924","Amortizations","924",0,0,0]
["Amortizations925","Amortizations","925",0,0,0]
["Amortizations926","Amortizations","926",0,0,0]
["Amortizations928","Amortizations","928",0,229416,229416]
["Amortizations930.1","Amortizations","930.1",{"$f":"F197-E197","v":0},0,0]
[{"$f":"B198&C198","v":"Amortizations930.2"},"Amortizations","930.2",0,0,0]
["Amortizations931","Amortizations","931",0,0,0]
["Amortizations932","Amortizations","932",0,0,0]
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["AmortizationsTotal","Amortizations","Total",0,229416,229416]
["Audit Fees500","Audit Fees","500",0,0,0]
["Audit Fees505","Audit Fees","505",0,0,0]
["Audit Fees535","Audit Fees","535",0,0,0]
["Audit Fees548","Audit Fees","548",0,0,0]
["Audit Fees552","Audit Fees","552",0,0,0]
["Audit Fees557","Audit Fees","557",0,0,0]
["Audit Fees569","Audit Fees","569",0,0,0]
["Audit Fees582","Audit Fees","582",0,0,0]
["Audit Fees588","Audit Fees","588",0,0,0]
["Audit Fees594","Audit Fees","594",0,0,0]
["Audit Fees742","Audit Fees","742",0,0,0]
["Audit Fees764","Audit Fees","764",0,0,0]
["Audit Fees807","Audit Fees","807",0,0,0]
["Audit Fees818","Audit Fees","818",0,0,0]
["Audit Fees823","Audit Fees","823",0,0,0]
["Audit Fees825","Audit Fees","825",0,0,0]
["Audit Fees834","Audit Fees","834",0,0,0]
["Audit Fees840","Audit Fees","840",0,0,0]
["Audit Fees841","Audit Fees","841",0,0,0]
["Audit Fees852","Audit Fees","852",0,0,0]
["Audit Fees859","Audit Fees","859",0,0,0]
["Audit Fees865","Audit Fees","865",0,0,0]
["Audit Fees866","Audit Fees","866",0,0,0]
["Audit Fees867","Audit Fees","867",0,0,0]
["Audit Fees870","Audit Fees","870",0,0,0]
["Audit Fees871","Audit Fees","871",0,0,0]
["Audit Fees874","Audit Fees","874",0,0,0]
["Audit Fees875","Audit Fees","875",0,0,0]
["Audit Fees876","Audit Fees","876",0,0,0]
["Audit Fees878","Audit Fees","878",0,0,0]
["Audit Fees879","Audit Fees","879",0,0,0]
["Audit Fees880","Audit Fees","880",0,0,0]
["Audit Fees881","Audit Fees","881",0,0,0]
["Audit Fees885","Audit Fees","885",0,0,0]
["Audit Fees886","Audit Fees","886",0,0,0]
["Audit Fees887","Audit Fees","887",0,0,0]
["Audit Fees889","Audit Fees","889",0,0,0]
["Audit Fees890","Audit Fees","890",0,0,0]
["Audit Fees892","Audit Fees","892",0,0,0]
["Audit Fees893","Audit Fees","893",0,0,0]
["Audit Fees894","Audit Fees","894",0,0,0]
["Audit Fees901","Audit Fees","901",0,0,0]
["Audit Fees902","Audit Fees","902",0,0,0]
["Audit Fees903","Audit Fees","903",0,0,0]
["Audit Fees904","Audit Fees","904",0,0,0]
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["Audit Fees907","Audit Fees","907",0,0,0]
["Audit Fees908","Audit Fees","908",0,0,0]
["Audit Fees909","Audit Fees","909",0,0,0]
["Audit Fees910","Audit Fees","910",0,0,0]
["Audit Fees912","Audit Fees","912",0,0,0]
["Audit Fees913","Audit Fees","913",0,0,0]
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["Audit Fees920","Audit Fees","920",0,0,0]
["Audit Fees921","Audit Fees","921",0,0,0]
["Audit Fees923","Audit Fees","923",9583.5214595171856,216854.30145951718,226437.82291903437]
["Audit Fees924","Audit Fees","924",0,0,0]
["Audit Fees925","Audit Fees","925",0,0,0]
["Audit Fees926","Audit Fees","926",{"$f":"F261-E261","v":0},0,0]
[{"$f":"B262&C262","v":"Audit Fees928"},"Audit Fees","928",0,0,0]
["Audit Fees930.1","Audit Fees","930.1",0,0,0]
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["Audit Fees932","Audit Fees","932",0,0,0]
["Audit Fees935","Audit Fees","935",0,0,0]
["Audit FeesTotal","Audit Fees","Total",9583.5214595171856,216854.30145951718,226437.82291903437]
["Charitable Contributions500","Charitable Contributions","500",0,0,0]
["Charitable Contributions505","Charitable Contributions","505",0,0,0]
["Charitable Contributions535","Charitable Contributions","535",0,0,0]
["Charitable Contributions548","Charitable Contributions","548",0,0,0]
["Charitable Contributions552","Charitable Contributions","552",0,0,0]
["Charitable Contributions557","Charitable Contributions","557",0,0,0]
["Charitable Contributions569","Charitable Contributions","569",0,0,0]
["Charitable Contributions582","Charitable Contributions","582",0,0,0]
["Charitable Contributions588","Charitable Contributions","588",0,0,0]
["Charitable Contributions594","Charitable Contributions","594",0,0,0]
["Charitable Contributions742","Charitable Contributions","742",0,0,0]
["Charitable Contributions764","Charitable Contributions","764",0,0,0]
["Charitable Contributions807","Charitable Contributions","807",0,0,0]
["Charitable Contributions818","Charitable Contributions","818",0,0,0]
["Charitable Contributions823","Charitable Contributions","823",0,0,0]
["Charitable Contributions825","Charitable Contributions","825",0,0,0]
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["Charitable Contributions840","Charitable Contributions","840",0,0,0]
["Charitable Contributions841","Charitable Contributions","841",0,0,0]
["Charitable Contributions852","Charitable Contributions","852",0,0,0]
["Charitable Contributions859","Charitable Contributions","859",0,0,0]
["Charitable Contributions865","Charitable Contributions","865",0,0,0]
["Charitable Contributions866","Charitable Contributions","866",0,0,0]
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["Charitable Contributions870","Charitable Contributions","870",0,0,0]
["Charitable Contributions871","Charitable Contributions","871",0,0,0]
["Charitable Contributions874","Charitable Contributions","874",0,0,0]
["Charitable Contributions875","Charitable Contributions","875",0,0,0]
["Charitable Contributions876","Charitable Contributions","876",0,0,0]
["Charitable Contributions878","Charitable Contributions","878",0,0,0]
["Charitable Contributions879","Charitable Contributions","879",0,0,0]
["Charitable Contributions880","Charitable Contributions","880",0,0,0]
["Charitable Contributions881","Charitable Contributions","881",0,0,0]
["Charitable Contributions885","Charitable Contributions","885",0,0,0]
["Charitable Contributions886","Charitable Contributions","886",0,0,0]
["Charitable Contributions887","Charitable Contributions","887",0,0,0]
["Charitable Contributions889","Charitable Contributions","889",0,0,0]
["Charitable Contributions890","Charitable Contributions","890",0,0,0]
["Charitable Contributions892","Charitable Contributions","892",0,0,0]
["Charitable Contributions893","Charitable Contributions","893",0,0,0]
["Charitable Contributions894","Charitable Contributions","894",0,0,0]
["Charitable Contributions901","Charitable Contributions","901",0,0,0]
["Charitable Contributions902","Charitable Contributions","902",0,0,0]
["Charitable Contributions903","Charitable Contributions","903",0,0,0]
["Charitable Contributions904","Charitable Contributions","904",0,0,0]
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["Charitable Contributions907","Charitable Contributions","907",0,0,0]
["Charitable Contributions908","Charitable Contributions","908",0,0,0]
["Charitable Contributions909","Charitable Contributions","909",0,0,0]
["Charitable Contributions910","Charitable Contributions","910",0,0,0]
["Charitable Contributions912","Charitable Contributions","912",0,0,0]
["Charitable Contributions913","Charitable Contributions","913",0,0,0]
["Charitable Contributions916","Charitable Contributions","916",0,0,0]
["Charitable Contributions920","Charitable Contributions","920",0,0,0]
["Charitable Contributions921","Charitable Contributions","921",0,0,0]
["Charitable Contributions923","Charitable Contributions","923",0,0,0]
["Charitable Contributions924","Charitable Contributions","924",{"$f":"F325-E325","v":0},0,0]
[{"$f":"B326&C326","v":"Charitable Contributions925"},"Charitable Contributions","925",0,0,0]
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["Charitable Contributions928","Charitable Contributions","928",0,0,0]
["Charitable Contributions930.1","Charitable Contributions","930.1",0,0,0]
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["Clearing Accounts500","Clearing Accounts","500",0,0,0]
["Clearing Accounts505","Clearing Accounts","505",0,0,0]
["Clearing Accounts535","Clearing Accounts","535",0,0,0]
["Clearing Accounts548","Clearing Accounts","548",0,0,0]
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["Clearing Accounts594","Clearing Accounts","594",0,0,0]
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["Clearing Accounts818","Clearing Accounts","818",0,0,0]
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["Clearing Accounts841","Clearing Accounts","841",0,0,0]
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["Clearing Accounts866","Clearing Accounts","866",0,0,0]
["Clearing Accounts867","Clearing Accounts","867",0,0,0]
["Clearing Accounts870","Clearing Accounts","870",596.48323414314291,2667.5032341431433,3263.9864682862863]
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["Clearing Accounts876","Clearing Accounts","876",-988.83584818066447,29315.444151819338,28326.608303638674]
["Clearing Accounts878","Clearing Accounts","878",10461.33053588355,430011.15053588367,440472.48107176722]
["Clearing Accounts879","Clearing Accounts","879",-84932.820680967765,779554.97931903205,694622.15863806428]
["Clearing Accounts880","Clearing Accounts","880",68192.618953534111,176038.01895353413,244230.63790706825]
["Clearing Accounts881","Clearing Accounts","881",0,0,0]
["Clearing Accounts885","Clearing Accounts","885",391.82491811321893,1483.1049181132189,1874.9298362264378]
["Clearing Accounts886","Clearing Accounts","886",-196.25064907643218,734.10935092356783,537.85870184713565]
["Clearing Accounts887","Clearing Accounts","887",63782.727824065369,305770.2278240656,369552.95564813097]
["Clearing Accounts889","Clearing Accounts","889",63002.155826247676,129565.33582624767,192567.49165249534]
["Clearing Accounts890","Clearing Accounts","890",-1327.745774307863,14561.73422569214,13233.988451384277]
["Clearing Accounts892","Clearing Accounts","892",5626.7828516013687,135475.58285160133,141102.3657032027]
["Clearing Accounts893","Clearing Accounts","893",-7502.1232647109209,50389.476735289078,42887.353470578157]
["Clearing Accounts894","Clearing Accounts","894",18471.921773093054,25844.381773093053,44316.303546186107]
["Clearing Accounts901","Clearing Accounts","901",0,0,0]
["Clearing Accounts902","Clearing Accounts","902",1054.9747847861281,5767.1347847861289,6822.109569572257]
["Clearing Accounts903","Clearing Accounts","903",-4891.1544625451206,95305.365537454883,90414.211074909763]
["Clearing Accounts904","Clearing Accounts","904",0,0,0]
["Clearing Accounts905","Clearing Accounts","905",0,0,0]
["Clearing Accounts907","Clearing Accounts","907",0,0,0]
["Clearing Accounts908","Clearing Accounts","908",0,0,0]
["Clearing Accounts909","Clearing Accounts","909",0,0,0]
["Clearing Accounts910","Clearing Accounts","910",0,0,0]
["Clearing Accounts912","Clearing Accounts","912",0,0,0]
["Clearing Accounts913","Clearing Accounts","913",0,0,0]
["Clearing Accounts916","Clearing Accounts","916",0,0,0]
["Clearing Accounts920","Clearing Accounts","920",-5361.6,5361.6,0]
["Clearing Accounts921","Clearing Accounts","921",{"$f":"F389-E389","v":0},0,0]
[{"$f":"B390&C390","v":"Clearing Accounts923"},"Clearing Accounts","923",0,0,0]
["Clearing Accounts924","Clearing Accounts","924",0,0,0]
["Clearing Accounts925","Clearing Accounts","925",0,0,0]
["Clearing Accounts926","Clearing Accounts","926",0,0,0]
["Clearing Accounts928","Clearing Accounts","928",0,0,0]
["Clearing Accounts930.1","Clearing Accounts","930.1",0,0,0]
["Clearing Accounts930.2","Clearing Accounts","930.2",0,0,0]
["Clearing Accounts931","Clearing Accounts","931",0,0,0]
["Clearing Accounts932","Clearing Accounts","932",0,0,0]
["Clearing Accounts935","Clearing Accounts","935",0,0,0]
["Clearing AccountsTotal","Clearing Accounts","Total",260489.22915993165,2869588.8291599327,3130078.0583198643]
["Commission Fees500","Commission Fees","500",0,0,0]
["Commission Fees505","Commission Fees","505",0,0,0]
["Commission Fees535","Commission Fees","535",0,0,0]
["Commission Fees548","Commission Fees","548",0,0,0]
["Commission Fees552","Commission Fees","552",0,0,0]
["Commission Fees557","Commission Fees","557",0,0,0]
["Commission Fees569","Commission Fees","569",0,0,0]
["Commission Fees582","Commission Fees","582",0,0,0]
["Commission Fees588","Commission Fees","588",0,0,0]
["Commission Fees594","Commission Fees","594",0,0,0]
["Commission Fees742","Commission Fees","742",0,0,0]
["Commission Fees764","Commission Fees","764",0,0,0]
["Commission Fees807","Commission Fees","807",0,0,0]
["Commission Fees818","Commission Fees","818",0,0,0]
["Commission Fees823","Commission Fees","823",0,0,0]
["Commission Fees825","Commission Fees","825",0,0,0]
["Commission Fees834","Commission Fees","834",0,0,0]
["Commission Fees840","Commission Fees","840",0,0,0]
["Commission Fees841","Commission Fees","841",0,0,0]
["Commission Fees852","Commission Fees","852",0,0,0]
["Commission Fees859","Commission Fees","859",0,0,0]
["Commission Fees865","Commission Fees","865",0,0,0]
["Commission Fees866","Commission Fees","866",0,0,0]
["Commission Fees867","Commission Fees","867",0,0,0]
["Commission Fees870","Commission Fees","870",0,0,0]
["Commission Fees871","Commission Fees","871",0,0,0]
["Commission Fees874","Commission Fees","874",0,0,0]
["Commission Fees875","Commission Fees","875",0,0,0]
["Commission Fees876","Commission Fees","876",0,0,0]
["Commission Fees878","Commission Fees","878",0,0,0]
["Commission Fees879","Commission Fees","879",0,0,0]
["Commission Fees880","Commission Fees","880",0,0,0]
["Commission Fees881","Commission Fees","881",0,0,0]
["Commission Fees885","Commission Fees","885",0,0,0]
["Commission Fees886","Commission Fees","886",0,0,0]
["Commission Fees887","Commission Fees","887",0,0,0]
["Commission Fees889","Commission Fees","889",0,0,0]
["Commission Fees890","Commission Fees","890",0,0,0]
["Commission Fees892","Commission Fees","892",0,0,0]
["Commission Fees893","Commission Fees","893",0,0,0]
["Commission Fees894","Commission Fees","894",0,0,0]
["Commission Fees901","Commission Fees","901",0,0,0]
["Commission Fees902","Commission Fees","902",0,0,0]
["Commission Fees903","Commission Fees","903",0,0,0]
["Commission Fees904","Commission Fees","904",0,0,0]
["Commission Fees905","Commission Fees","905",0,0,0]
["Commission Fees907","Commission Fees","907",0,0,0]
["Commission Fees908","Commission Fees","908",0,0,0]
["Commission Fees909","Commission Fees","909",0,0,0]
["Commission Fees910","Commission Fees","910",0,0,0]
["Commission Fees912","Commission Fees","912",0,0,0]
["Commission Fees913","Commission Fees","913",0,0,0]
["Commission Fees916","Commission Fees","916",{"$f":"F453-E453","v":0},0,0]
[{"$f":"B454&C454","v":"Commission Fees920"},"Commission Fees","920",0,0,0]
["Commission Fees921","Commission Fees","921",0,0,0]
["Commission Fees923","Commission Fees","923",0,0,0]
["Commission Fees924","Commission Fees","924",0,0,0]
["Commission Fees925","Commission Fees","925",0,0,0]
["Commission Fees926","Commission Fees","926",0,0,0]
["Commission Fees928","Commission Fees","928",-34621.709999999963,319825.70999999996,285204]
["Commission Fees930.1","Commission Fees","930.1",0,0,0]
["Commission Fees930.2","Commission Fees","930.2",0,0,0]
["Commission Fees931","Commission Fees","931",0,0,0]
["Commission Fees932","Commission Fees","932",0,0,0]
["Commission Fees935","Commission Fees","935",0,0,0]
["Commission FeesTotal","Commission Fees","Total",-34621.709999999963,319825.70999999996,285204]
["Corporate Insurance500","Corporate Insurance","500",0,0,0]
["Corporate Insurance505","Corporate Insurance","505",0,0,0]
["Corporate Insurance535","Corporate Insurance","535",0,0,0]
["Corporate Insurance548","Corporate Insurance","548",0,0,0]
["Corporate Insurance552","Corporate Insurance","552",0,0,0]
["Corporate Insurance557","Corporate Insurance","557",0,0,0]
["Corporate Insurance569","Corporate Insurance","569",0,0,0]
["Corporate Insurance582","Corporate Insurance","582",0,0,0]
["Corporate Insurance588","Corporate Insurance","588",0,0,0]
["Corporate Insurance594","Corporate Insurance","594",0,0,0]
["Corporate Insurance742","Corporate Insurance","742",0,0,0]
["Corporate Insurance764","Corporate Insurance","764",0,0,0]
["Corporate Insurance807","Corporate Insurance","807",0,0,0]
["Corporate Insurance818","Corporate Insurance","818",0,0,0]
["Corporate Insurance823","Corporate Insurance","823",0,0,0]
["Corporate Insurance825","Corporate Insurance","825",0,0,0]
["Corporate Insurance834","Corporate Insurance","834",0,0,0]
["Corporate Insurance840","Corporate Insurance","840",0,0,0]
["Corporate Insurance841","Corporate Insurance","841",0,0,0]
["Corporate Insurance852","Corporate Insurance","852",0,0,0]
["Corporate Insurance859","Corporate Insurance","859",0,0,0]
["Corporate Insurance865","Corporate Insurance","865",0,0,0]
["Corporate Insurance866","Corporate Insurance","866",0,0,0]
["Corporate Insurance867","Corporate Insurance","867",0,0,0]
["Corporate Insurance870","Corporate Insurance","870",0,0,0]
["Corporate Insurance871","Corporate Insurance","871",0,0,0]
["Corporate Insurance874","Corporate Insurance","874",351.65,-351.65,0]
["Corporate Insurance875","Corporate Insurance","875",0,0,0]
["Corporate Insurance876","Corporate Insurance","876",0,0,0]
["Corporate Insurance878","Corporate Insurance","878",827.7399999999999,-827.7399999999999,0]
["Corporate Insurance879","Corporate Insurance","879",879.47000000000014,-879.47000000000014,0]
["Corporate Insurance880","Corporate Insurance","880",4.2499656815108517,6.0512404472524546,10.301206128763306]
["Corporate Insurance881","Corporate Insurance","881",0,0,0]
["Corporate Insurance885","Corporate Insurance","885",0,0,0]
["Corporate Insurance886","Corporate Insurance","886",0,0,0]
["Corporate Insurance887","Corporate Insurance","887",355.98000000000008,-355.98000000000008,0]
["Corporate Insurance889","Corporate Insurance","889",0,0,0]
["Corporate Insurance890","Corporate Insurance","890",0,0,0]
["Corporate Insurance892","Corporate Insurance","892",5001.49,-5001.49,0]
["Corporate Insurance893","Corporate Insurance","893",191.41000000000003,-191.41000000000003,0]
["Corporate Insurance894","Corporate Insurance","894",0,0,0]
["Corporate Insurance901","Corporate Insurance","901",0,0,0]
["Corporate Insurance902","Corporate Insurance","902",0,0,0]
["Corporate Insurance903","Corporate Insurance","903",69.180000000000007,-69.180000000000007,0]
["Corporate Insurance904","Corporate Insurance","904",0,0,0]
["Corporate Insurance905","Corporate Insurance","905",0,0,0]
["Corporate Insurance907","Corporate Insurance","907",0,0,0]
["Corporate Insurance908","Corporate Insurance","908",0,0,0]
["Corporate Insurance909","Corporate Insurance","909",0,0,0]
["Corporate Insurance910","Corporate Insurance","910",0,0,0]
["Corporate Insurance912","Corporate Insurance","912",{"$f":"F517-E517","v":0},0,0]
[{"$f":"B518&C518","v":"Corporate Insurance913"},"Corporate Insurance","913",0,0,0]
["Corporate Insurance916","Corporate Insurance","916",0,0,0]
["Corporate Insurance920","Corporate Insurance","920",0,0,0]
["Corporate Insurance921","Corporate Insurance","921",0,0,0]
["Corporate Insurance923","Corporate Insurance","923",0,0,0]
["Corporate Insurance924","Corporate Insurance","924",3715.2313492026587,60515.295490461227,64230.526839663886]
["Corporate Insurance925","Corporate Insurance","925",35306.148077116348,1504850.197707091,1540156.3457842073]
["Corporate Insurance926","Corporate Insurance","926",0,0,0]
["Corporate Insurance928","Corporate Insurance","928",0,0,0]
["Corporate Insurance930.1","Corporate Insurance","930.1",0,0,0]
["Corporate Insurance930.2","Corporate Insurance","930.2",0,0,0]
["Corporate Insurance931","Corporate Insurance","931",0,0,0]
["Corporate Insurance932","Corporate Insurance","932",0,0,0]
["Corporate Insurance935","Corporate Insurance","935",0,0,0]
["Corporate InsuranceTotal","Corporate Insurance","Total",46702.549392000306,1557694.6244379999,1604397.1738300002]
["Corporate Service Bill500","Corporate Service Bill","500",0,0,0]
["Corporate Service Bill505","Corporate Service Bill","505",0.02,-0.02,0]
["Corporate Service Bill535","Corporate Service Bill","535",0,0,0]
["Corporate Service Bill548","Corporate Service Bill","548",-56,56,0]
["Corporate Service Bill552","Corporate Service Bill","552",0,0,0]
["Corporate Service Bill557","Corporate Service Bill","557",0,0,0]
["Corporate Service Bill569","Corporate Service Bill","569",0,0,0]
["Corporate Service Bill582","Corporate Service Bill","582",0,0,0]
["Corporate Service Bill588","Corporate Service Bill","588",0,0,0]
["Corporate Service Bill594","Corporate Service Bill","594",0,0,0]
["Corporate Service Bill742","Corporate Service Bill","742",0,0,0]
["Corporate Service Bill764","Corporate Service Bill","764",0,0,0]
["Corporate Service Bill807","Corporate Service Bill","807",151979.17932302208,194526.65724964737,346505.83657266945]
["Corporate Service Bill818","Corporate Service Bill","818",0,0,0]
["Corporate Service Bill823","Corporate Service Bill","823",0,0,0]
["Corporate Service Bill825","Corporate Service Bill","825",0,0,0]
["Corporate Service Bill834","Corporate Service Bill","834",0,0,0]
["Corporate Service Bill840","Corporate Service Bill","840",0,0,0]
["Corporate Service Bill841","Corporate Service Bill","841",0,0,0]
["Corporate Service Bill852","Corporate Service Bill","852",0,0,0]
["Corporate Service Bill859","Corporate Service Bill","859",0,0,0]
["Corporate Service Bill865","Corporate Service Bill","865",0,0,0]
["Corporate Service Bill866","Corporate Service Bill","866",0,0,0]
["Corporate Service Bill867","Corporate Service Bill","867",0,0,0]
["Corporate Service Bill870","Corporate Service Bill","870",-138194.38911429525,747197.71568360599,609003.32656931074]
["Corporate Service Bill871","Corporate Service Bill","871",0,0,0]
["Corporate Service Bill874","Corporate Service Bill","874",-3117.2651203159476,175543.55346862311,172426.28834830716]
["Corporate Service Bill875","Corporate Service Bill","875",-1446.6595703464518,22662.333312283037,21215.673741936585]
["Corporate Service Bill876","Corporate Service Bill","876",-2408.3331497312429,21434.393017135979,19026.059867404736]
["Corporate Service Bill878","Corporate Service Bill","878",-837.37416191674129,111190.29698633116,110352.92282441442]
["Corporate Service Bill879","Corporate Service Bill","879",-1352.73072347579,110525.90125938118,109173.17053590539]
["Corporate Service Bill880","Corporate Service Bill","880",-4258.5641187362853,37587.979545537732,33329.415426801446]
["Corporate Service Bill881","Corporate Service Bill","881",0,0,0]
["Corporate Service Bill885","Corporate Service Bill","885",0,0,0]
["Corporate Service Bill886","Corporate Service Bill","886",0,0,0]
["Corporate Service Bill887","Corporate Service Bill","887",-3194.2066344301275,71214.13065743992,68019.924023009793]
["Corporate Service Bill889","Corporate Service Bill","889",-5560.7176083174672,29849.051046052533,24288.333437735066]
["Corporate Service Bill890","Corporate Service Bill","890",-2408.0048937842621,21434.727009563179,19026.722115778917]
["Corporate Service Bill892","Corporate Service Bill","892",3337.6333156845058,5743.7978351948832,9081.431150879389]
["Corporate Service Bill893","Corporate Service Bill","893",-249.30451262252063,13648.460693988623,13399.156181366103]
["Corporate Service Bill894","Corporate Service Bill","894",-0.34601605070901886,0.97947101732601949,0.63345496661700063]
["Corporate Service Bill901","Corporate Service Bill","901",0,0,0]
["Corporate Service Bill902","Corporate Service Bill","902",0,0,0]
["Corporate Service Bill903","Corporate Service Bill","903",142962.55600082292,1463792.8571351811,1606755.413136004]
["Corporate Service Bill904","Corporate Service Bill","904",0,0,0]
["Corporate Service Bill905","Corporate Service Bill","905",0,0,0]
["Corporate Service Bill907","Corporate Service Bill","907",0,0,0]
["Corporate Service Bill908","Corporate Service Bill","908",0,0,0]
["Corporate Service Bill909","Corporate Service Bill","909",{"$f":"F581-E581","v":0},0,0]
[{"$f":"B582&C582","v":"Corporate Service Bill910"},"Corporate Service Bill","910",-5059.4814987021964,319790.66027331655,314731.17877461435]
["Corporate Service Bill912","Corporate Service Bill","912",64.209449162110332,1220.4372231371669,1284.6466722992773]
["Corporate Service Bill913","Corporate Service Bill","913",0,0,0]
["Corporate Service Bill916","Corporate Service Bill","916",0,0,0]
["Corporate Service Bill920","Corporate Service Bill","920",-499087.64778919797,8691179.2183965202,8192091.5706073223]
["Corporate Service Bill921","Corporate Service Bill","921",-2497.2246002018219,606011.25117826799,603514.02657806617]
["Corporate Service Bill923","Corporate Service Bill","923",-496141.33860650472,7793291.9746060418,7297150.6359995371]
["Corporate Service Bill924","Corporate Service Bill","924",-20.65372953849328,1638.8432351691947,1618.1895056307014]
["Corporate Service Bill925","Corporate Service Bill","925",9616.9246451838808,26694.902340278208,36311.826985462088]
["Corporate Service Bill926","Corporate Service Bill","926",-157145.03464180836,2339096.4075502064,2181951.372908398]
["Corporate Service Bill928","Corporate Service Bill","928",18.630844741300166,688.31449580579692,706.94534054709709]
["Corporate Service Bill930.1","Corporate Service Bill","930.1",2993.2074688770872,8038.7275022412878,11031.934971118375]
["Corporate Service Bill930.2","Corporate Service Bill","930.2",-27980.216746781814,79082.094259855483,51101.877513073669]
["Corporate Service Bill931","Corporate Service Bill","931",-22396.105977087282,661764.7874129659,639368.68143587862]
["Corporate Service Bill932","Corporate Service Bill","932",-93463.957493981346,1943681.039794055,1850217.0823000737]
["Corporate Service Bill935","Corporate Service Bill","935",0,0,0]
["Corporate Service BillTotal","Corporate Service Bill","Total",-1155903.1956603304,25498587.472638845,24342684.276978515]
["Dues & Donations500","Dues & Donations","500",0,0,0]
["Dues & Donations505","Dues & Donations","505",0,0,0]
["Dues & Donations535","Dues & Donations","535",0,0,0]
["Dues & Donations548","Dues & Donations","548",0,0,0]
["Dues & Donations552","Dues & Donations","552",0,0,0]
["Dues & Donations557","Dues & Donations","557",0,0,0]
["Dues & Donations569","Dues & Donations","569",0,0,0]
["Dues & Donations582","Dues & Donations","582",0,0,0]
["Dues & Donations588","Dues & Donations","588",0,0,0]
["Dues & Donations594","Dues & Donations","594",0,0,0]
["Dues & Donations742","Dues & Donations","742",0,0,0]
["Dues & Donations764","Dues & Donations","764",0,0,0]
["Dues & Donations807","Dues & Donations","807",0,0,0]
["Dues & Donations818","Dues & Donations","818",0,0,0]
["Dues & Donations823","Dues & Donations","823",0,0,0]
["Dues & Donations825","Dues & Donations","825",0,0,0]
["Dues & Donations834","Dues & Donations","834",0,0,0]
["Dues & Donations840","Dues & Donations","840",0,0,0]
["Dues & Donations841","Dues & Donations","841",0,0,0]
["Dues & Donations852","Dues & Donations","852",0,0,0]
["Dues & Donations859","Dues & Donations","859",0,0,0]
["Dues & Donations865","Dues & Donations","865",0,0,0]
["Dues & Donations866","Dues & Donations","866",0,0,0]
["Dues & Donations867","Dues & Donations","867",0,0,0]
["Dues & Donations870","Dues & Donations","870",0,0,0]
["Dues & Donations871","Dues & Donations","871",0,0,0]
["Dues & Donations874","Dues & Donations","874",0,0,0]
["Dues & Donations875","Dues & Donations","875",0,0,0]
["Dues & Donations876","Dues & Donations","876",0,0,0]
["Dues & Donations878","Dues & Donations","878",0,0,0]
["Dues & Donations879","Dues & Donations","879",0,0,0]
["Dues & Donations880","Dues & Donations","880",0,0,0]
["Dues & Donations881","Dues & Donations","881",0,0,0]
["Dues & Donations885","Dues & Donations","885",0,0,0]
["Dues & Donations886","Dues & Donations","886",0,0,0]
["Dues & Donations887","Dues & Donations","887",0,0,0]
["Dues & Donations889","Dues & Donations","889",0,0,0]
["Dues & Donations890","Dues & Donations","890",0,0,0]
["Dues & Donations892","Dues & Donations","892",0,0,0]
["Dues & Donations893","Dues & Donations","893",0,0,0]
["Dues & Donations894","Dues & Donations","894",0,0,0]
["Dues & Donations901","Dues & Donations","901",0,0,0]
["Dues & Donations902","Dues & Donations","902",0,0,0]
["Dues & Donations903","Dues & Donations","903",0,0,0]
["Dues & Donations904","Dues & Donations","904",0,0,0]
["Dues & Donations905","Dues & Donations","905",0,0,0]
["Dues & Donations907","Dues & Donations","907",{"$f":"F645-E645","v":0},0,0]
[{"$f":"B646&C646","v":"Dues & Donations908"},"Dues & Donations","908",0,0,0]
["Dues & Donations909","Dues & Donations","909",0,0,0]
["Dues & Donations910","Dues & Donations","910",0,0,0]
["Dues & Donations912","Dues & Donations","912",0,0,0]
["Dues & Donations913","Dues & Donations","913",0,0,0]
["Dues & Donations916","Dues & Donations","916",0,0,0]
["Dues & Donations920","Dues & Donations","920",0,0,0]
["Dues & Donations921","Dues & Donations","921",2205.9274492691475,11705.927449269147,13911.854898538295]
["Dues & Donations923","Dues & Donations","923",0,0,0]
["Dues & Donations924","Dues & Donations","924",0,0,0]
["Dues & Donations925","Dues & Donations","925",0,0,0]
["Dues & Donations926","Dues & Donations","926",0,0,0]
["Dues & Donations928","Dues & Donations","928",0,0,0]
["Dues & Donations930.1","Dues & Donations","930.1",0,0,0]
["Dues & Donations930.2","Dues & Donations","930.2",3541.3825507308648,131862.76255073084,135404.14510146171]
["Dues & Donations931","Dues & Donations","931",0,0,0]
["Dues & Donations932","Dues & Donations","932",0,0,0]
["Dues & Donations935","Dues & Donations","935",0,0,0]
["Dues & DonationsTotal","Dues & Donations","Total",5747.3099999999977,143568.69,149316]
["Employee Expenses500","Employee Expenses","500",0,0,0]
["Employee Expenses505","Employee Expenses","505",0,0,0]
["Employee Expenses535","Employee Expenses","535",0,0,0]
["Employee Expenses548","Employee Expenses","548",0,0,0]
["Employee Expenses552","Employee Expenses","552",0,0,0]
["Employee Expenses557","Employee Expenses","557",0,0,0]
["Employee Expenses569","Employee Expenses","569",0,0,0]
["Employee Expenses582","Employee Expenses","582",0,0,0]
["Employee Expenses588","Employee Expenses","588",0,0,0]
["Employee Expenses594","Employee Expenses","594",0,0,0]
["Employee Expenses742","Employee Expenses","742",0,0,0]
["Employee Expenses764","Employee Expenses","764",0,0,0]
["Employee Expenses807","Employee Expenses","807",0,0,0]
["Employee Expenses818","Employee Expenses","818",0,0,0]
["Employee Expenses823","Employee Expenses","823",0,0,0]
["Employee Expenses825","Employee Expenses","825",0,0,0]
["Employee Expenses834","Employee Expenses","834",0,0,0]
["Employee Expenses840","Employee Expenses","840",0,0,0]
["Employee Expenses841","Employee Expenses","841",0,0,0]
["Employee Expenses852","Employee Expenses","852",0,0,0]
["Employee Expenses859","Employee Expenses","859",0,0,0]
["Employee Expenses865","Employee Expenses","865",0,0,0]
["Employee Expenses866","Employee Expenses","866",0,0,0]
["Employee Expenses867","Employee Expenses","867",0,0,0]
["Employee Expenses870","Employee Expenses","870",827.80343292999896,12651.808087920692,13479.611520850691]
["Employee Expenses871","Employee Expenses","871",0,0,0]
["Employee Expenses874","Employee Expenses","874",4245.1822249477264,152937.28325734966,157182.46548229738]
["Employee Expenses875","Employee Expenses","875",126.33913300612494,1127.6146080697747,1253.9537410758996]
["Employee Expenses876","Employee Expenses","876",77.914568664623062,516.23950671778698,594.15407538241004]
["Employee Expenses878","Employee Expenses","878",-901.31036731735549,6737.0989256956755,5835.78855837832]
["Employee Expenses879","Employee Expenses","879",-398.45552496555774,4931.9479737532911,4533.4924487877333]
["Employee Expenses880","Employee Expenses","880",3243.514828322659,18439.449144962415,21682.963973285074]
["Employee Expenses881","Employee Expenses","881",0,0,0]
["Employee Expenses885","Employee Expenses","885",531.9376804707781,3588.7452020166129,4120.682882487391]
["Employee Expenses886","Employee Expenses","886",0,0,0]
["Employee Expenses887","Employee Expenses","887",961.42536168902188,10174.011405283056,11135.436766972078]
["Employee Expenses889","Employee Expenses","889",155.69233339993639,1032.682499615335,1188.3748330152714]
["Employee Expenses890","Employee Expenses","890",77.832499122473564,516.37768126715207,594.21018038962563]
["Employee Expenses892","Employee Expenses","892",591.89401149311561,5758.4820788378283,6350.376090330944]
["Employee Expenses893","Employee Expenses","893",0,0,0]
["Employee Expenses894","Employee Expenses","894",0,0,0]
["Employee Expenses901","Employee Expenses","901",0,0,0]
["Employee Expenses902","Employee Expenses","902",0,0,0]
["Employee Expenses903","Employee Expenses","903",-120.20706416518874,2101.3119686194259,1981.1049044542372]
["Employee Expenses904","Employee Expenses","904",{"$f":"F709-E709","v":0},0,0]
[{"$f":"B710&C710","v":"Employee Expenses905"},"Employee Expenses","905",0,0,0]
["Employee Expenses907","Employee Expenses","907",0,0,0]
["Employee Expenses908","Employee Expenses","908",0,0,0]
["Employee Expenses909","Employee Expenses","909",0,0,0]
["Employee Expenses910","Employee Expenses","910",0,0,0]
["Employee Expenses912","Employee Expenses","912",0,0,0]
["Employee Expenses913","Employee Expenses","913",0,0,0]
["Employee Expenses916","Employee Expenses","916",0,0,0]
["Employee Expenses920","Employee Expenses","920",0,0,0]
["Employee Expenses921","Employee Expenses","921",38595.009749704594,253505.88949344031,292100.8992431449]
["Employee Expenses923","Employee Expenses","923",-2578.014899163602,5833.6692125902509,3255.654313426649]
["Employee Expenses924","Employee Expenses","924",0,0,0]
["Employee Expenses925","Employee Expenses","925",0,0,0]
["Employee Expenses926","Employee Expenses","926",0,0,0]
["Employee Expenses928","Employee Expenses","928",0,0,0]
["Employee Expenses930.1","Employee Expenses","930.1",0,0,0]
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["Employee Expenses932","Employee Expenses","932",0,0,0]
["Employee Expenses935","Employee Expenses","935",0,0,0]
["Employee ExpensesTotal","Employee Expenses","Total",45436.557968139299,479852.61104613927,525289.16901427857]
["Employees' Insurance Plans500","Employees' Insurance Plans","500",0,0,0]
["Employees' Insurance Plans505","Employees' Insurance Plans","505",0,0,0]
["Employees' Insurance Plans535","Employees' Insurance Plans","535",0,0,0]
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["Employees' Insurance Plans875","Employees' Insurance Plans","875",0,0,0]
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["Employees' Insurance Plans878","Employees' Insurance Plans","878",0,0,0]
["Employees' Insurance Plans879","Employees' Insurance Plans","879",0,0,0]
["Employees' Insurance Plans880","Employees' Insurance Plans","880",29.540010912475282,34.115197381737332,63.655208294212613]
["Employees' Insurance Plans881","Employees' Insurance Plans","881",0,0,0]
["Employees' Insurance Plans885","Employees' Insurance Plans","885",0,0,0]
["Employees' Insurance Plans886","Employees' Insurance Plans","886",0,0,0]
["Employees' Insurance Plans887","Employees' Insurance Plans","887",0,0,0]
["Employees' Insurance Plans889","Employees' Insurance Plans","889",0,0,0]
["Employees' Insurance Plans890","Employees' Insurance Plans","890",0,0,0]
["Employees' Insurance Plans892","Employees' Insurance Plans","892",0,0,0]
["Employees' Insurance Plans893","Employees' Insurance Plans","893",0,0,0]
["Employees' Insurance Plans894","Employees' Insurance Plans","894",0,0,0]
["Employees' Insurance Plans901","Employees' Insurance Plans","901",0,0,0]
["Employees' Insurance Plans902","Employees' Insurance Plans","902",{"$f":"F773-E773","v":0},0,0]
[{"$f":"B774&C774","v":"Employees' Insurance Plans903"},"Employees' Insurance Plans","903",0,0,0]
["Employees' Insurance Plans904","Employees' Insurance Plans","904",0,0,0]
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["Employees' Insurance Plans908","Employees' Insurance Plans","908",0,0,0]
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["Employees' Insurance Plans910","Employees' Insurance Plans","910",0,0,0]
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["Employees' Insurance Plans926","Employees' Insurance Plans","926",115255.96602008701,1739050.3787606189,1854306.3447807059]
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["Employees' Insurance Plans930.1","Employees' Insurance Plans","930.1",0,0,0]
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["Energy Assistance Program Tracker500","Energy Assistance Program Tracker","500",0,0,0]
["Energy Assistance Program Tracker505","Energy Assistance Program Tracker","505",0,0,0]
["Energy Assistance Program Tracker535","Energy Assistance Program Tracker","535",0,0,0]
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["Energy Assistance Program Tracker879","Energy Assistance Program Tracker","879",0,0,0]
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[{"$f":"B838&C838","v":"Energy Assistance Program Tracker901"},"Energy Assistance Program Tracker","901",0,0,0]
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["Energy Assistance Program TrackerTotal","Energy Assistance Program Tracker","Total",-1688.8739549999591,451991.46061999991,450302.58666499995]
["Gas Cost801","Gas Cost","801",32763.865834383178,329422.41890765331,362186.28474203649]
["Gas Cost803","Gas Cost","803",7913888.7559844851,68883065.397897303,76796954.153881788]
["Gas Cost804","Gas Cost","804",-1553234.3336622259,5266475.301809188,3713240.9681469621]
["Gas Cost805","Gas Cost","805",-10591723.29562415,11311710.925116252,719987.62949210207]
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["Gas Cost812","Gas Cost","812",32257.143257516567,-154270.2594098635,-122013.11615234693]
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["Incentive Compensation500","Incentive Compensation","500",0,0,0]
["Incentive Compensation505","Incentive Compensation","505",0,0,0]
["Incentive Compensation535","Incentive Compensation","535",0,0,0]
["Incentive Compensation548","Incentive Compensation","548",0,0,0]
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["Incentive Compensation569","Incentive Compensation","569",0,0,0]
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["Incentive Compensation764","Incentive Compensation","764",0,0,0]
["Incentive Compensation807","Incentive Compensation","807",0,0,0]
["Incentive Compensation818","Incentive Compensation","818",0,0,0]
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["Incentive Compensation825","Incentive Compensation","825",0,0,0]
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["Incentive Compensation840","Incentive Compensation","840",0,0,0]
["Incentive Compensation841","Incentive Compensation","841",0,0,0]
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["Incentive Compensation866","Incentive Compensation","866",0,0,0]
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["Incentive Compensation870","Incentive Compensation","870",0,0,0]
["Incentive Compensation871","Incentive Compensation","871",0,0,0]
["Incentive Compensation874","Incentive Compensation","874",0,0,0]
["Incentive Compensation875","Incentive Compensation","875",0,0,0]
["Incentive Compensation876","Incentive Compensation","876",{"$f":"F901-E901","v":0},0,0]
[{"$f":"B902&C902","v":"Incentive Compensation878"},"Incentive Compensation","878",0,0,0]
["Incentive Compensation879","Incentive Compensation","879",0,0,0]
["Incentive Compensation880","Incentive Compensation","880",0,0,0]
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["Incentive Compensation886","Incentive Compensation","886",0,0,0]
["Incentive Compensation887","Incentive Compensation","887",0,0,0]
["Incentive Compensation889","Incentive Compensation","889",0,0,0]
["Incentive Compensation890","Incentive Compensation","890",0,0,0]
["Incentive Compensation892","Incentive Compensation","892",0,0,0]
["Incentive Compensation893","Incentive Compensation","893",0,0,0]
["Incentive Compensation894","Incentive Compensation","894",0,0,0]
["Incentive Compensation901","Incentive Compensation","901",0,0,0]
["Incentive Compensation902","Incentive Compensation","902",0,0,0]
["Incentive Compensation903","Incentive Compensation","903",0,0,0]
["Incentive Compensation904","Incentive Compensation","904",0,0,0]
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["Incentive Compensation908","Incentive Compensation","908",0,0,0]
["Incentive Compensation909","Incentive Compensation","909",0,0,0]
["Incentive Compensation910","Incentive Compensation","910",0,0,0]
["Incentive Compensation912","Incentive Compensation","912",0,0,0]
["Incentive Compensation913","Incentive Compensation","913",0,0,0]
["Incentive Compensation916","Incentive Compensation","916",0,0,0]
["Incentive Compensation920","Incentive Compensation","920",-473288.14058430132,1433213.0775103015,959924.93692600017]
["Incentive Compensation921","Incentive Compensation","921",0,0,0]
["Incentive Compensation923","Incentive Compensation","923",0,0,0]
["Incentive Compensation924","Incentive Compensation","924",0,0,0]
["Incentive Compensation925","Incentive Compensation","925",0,0,0]
["Incentive Compensation926","Incentive Compensation","926",0,0,0]
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["Incentive Compensation930.1","Incentive Compensation","930.1",0,0,0]
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["Incentive Compensation932","Incentive Compensation","932",0,0,0]
["Incentive Compensation935","Incentive Compensation","935",0,0,0]
["Incentive CompensationTotal","Incentive Compensation","Total",-473288.14058430132,1433213.0775103015,959924.93692600017]
["Injuries & Damages500","Injuries & Damages","500",0,0,0]
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["Injuries & Damages866","Injuries & Damages","866",0,0,0]
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["Injuries & Damages870","Injuries & Damages","870",0,0,0]
["Injuries & Damages871","Injuries & Damages","871",0,0,0]
["Injuries & Damages874","Injuries & Damages","874",{"$f":"F965-E965","v":0},0,0]
[{"$f":"B966&C966","v":"Injuries & Damages875"},"Injuries & Damages","875",0,0,0]
["Injuries & Damages876","Injuries & Damages","876",0,0,0]
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["Injuries & Damages887","Injuries & Damages","887",0,0,0]
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["Injuries & Damages890","Injuries & Damages","890",0,0,0]
["Injuries & Damages892","Injuries & Damages","892",0,0,0]
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["Injuries & Damages894","Injuries & Damages","894",0,0,0]
["Injuries & Damages901","Injuries & Damages","901",0,0,0]
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["Labor920","Labor","920",-14317.751559065422,1560721.5362639294,1546403.784704864]
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["LaborTotal","Labor","Total",-449236.58397708833,12391482.847149298,11942246.263172209]
["Leases Building & Land500","Leases Building & Land","500",0,0,0]
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[{"$f":"B1094&C1094","v":"Leases Building & Land867"},"Leases Building & Land","867",0,0,0]
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["Leases Other500","Leases Other","500",0,0,0]
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["Legal Fees500","Legal Fees","500",0,0,0]
["Legal Fees505","Legal Fees","505",0,0,0]
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["Materials & Supplies500","Materials & Supplies","500",0,0,0]
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[{"$f":"B1286&C1286","v":"Materials & Supplies840"},"Materials & Supplies","840",0,0,0]
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["Materials & Supplies880","Materials & Supplies","880",-3810.805818405177,150565.92679277883,146755.12097437365]
["Materials & Supplies881","Materials & Supplies","881",0,0,0]
["Materials & Supplies885","Materials & Supplies","885",6.5655754661927404,666.55769472168868,673.12327018788142]
["Materials & Supplies886","Materials & Supplies","886",0,0,0]
["Materials & Supplies887","Materials & Supplies","887",-35590.591537676621,113209.61260396225,77619.021066285626]
["Materials & Supplies889","Materials & Supplies","889",4936.1907493105246,49778.002310800228,54714.193060110752]
["Materials & Supplies890","Materials & Supplies","890",-1442.2178402962795,4105.0290572623098,2662.8112169660303]
["Materials & Supplies892","Materials & Supplies","892",4033.5953035817802,35942.61534584839,39976.21064943017]
["Materials & Supplies893","Materials & Supplies","893",1394.2377164551981,14423.438396724592,15817.67611317979]
["Materials & Supplies894","Materials & Supplies","894",-2437.3398856149288,119715.91723818087,117278.57735256595]
["Materials & Supplies901","Materials & Supplies","901",0,0,0]
["Materials & Supplies902","Materials & Supplies","902",0,0,0]
["Materials & Supplies903","Materials & Supplies","903",-16194.845603494439,532611.3366184521,516416.49101495766]
["Materials & Supplies904","Materials & Supplies","904",0,0,0]
["Materials & Supplies905","Materials & Supplies","905",0,0,0]
["Materials & Supplies907","Materials & Supplies","907",0,0,0]
["Materials & Supplies908","Materials & Supplies","908",0,0,0]
["Materials & Supplies909","Materials & Supplies","909",78.576114900777071,80.135375145026018,158.71149004580309]
["Materials & Supplies910","Materials & Supplies","910",0,0,0]
["Materials & Supplies912","Materials & Supplies","912",0,0,0]
["Materials & Supplies913","Materials & Supplies","913",0,0,0]
["Materials & Supplies916","Materials & Supplies","916",0,0,0]
["Materials & Supplies920","Materials & Supplies","920",0,0,0]
["Materials & Supplies921","Materials & Supplies","921",22782.276960358315,115671.08667597399,138453.3636363323]
["Materials & Supplies923","Materials & Supplies","923",-54585.527518306044,406030.38838733931,351444.86086903326]
["Materials & Supplies924","Materials & Supplies","924",0,0,0]
["Materials & Supplies925","Materials & Supplies","925",0,0,0]
["Materials & Supplies926","Materials & Supplies","926",0,0,0]
["Materials & Supplies928","Materials & Supplies","928",0,0,0]
["Materials & Supplies930.1","Materials & Supplies","930.1",0,0,0]
["Materials & Supplies930.2","Materials & Supplies","930.2",28.360465614676883,28.923249185704748,57.283714800381631]
["Materials & Supplies931","Materials & Supplies","931",0,0,0]
["Materials & Supplies932","Materials & Supplies","932",-896.01965542142875,2105.4423114449096,1209.4226560234808]
["Materials & Supplies935","Materials & Supplies","935",0,0,0]
["Materials & SuppliesTotal","Materials & Supplies","Total",-267075.42573683755,2434487.4748312812,2167412.0490944437]
["Miscellaneous & Other500","Miscellaneous & Other","500",-2.7959355566830602E-2,3.2029268480090876E-2,4.0699129132602757E-3]
["Miscellaneous & Other505","Miscellaneous & Other","505",0,0,0]
["Miscellaneous & Other535","Miscellaneous & Other","535",0,0,0]
["Miscellaneous & Other548","Miscellaneous & Other","548",53.71,-53.71,0]
["Miscellaneous & Other552","Miscellaneous & Other","552",0,0,0]
["Miscellaneous & Other557","Miscellaneous & Other","557",0,0,0]
["Miscellaneous & Other569","Miscellaneous & Other","569",0,0,0]
["Miscellaneous & Other582","Miscellaneous & Other","582",0,0,0]
["Miscellaneous & Other588","Miscellaneous & Other","588",0,0,0]
["Miscellaneous & Other594","Miscellaneous & Other","594",0,0,0]
["Miscellaneous & Other742","Miscellaneous & Other","742",0,0,0]
["Miscellaneous & Other764","Miscellaneous & Other","764",0,0,0]
["Miscellaneous & Other807","Miscellaneous & Other","807",0,0,0]
["Miscellaneous & Other818","Miscellaneous & Other","818",0,0,0]
["Miscellaneous & Other823","Miscellaneous & Other","823",{"$f":"F1349-E1349","v":0},0,0]
[{"$f":"B1350&C1350","v":"Miscellaneous & Other825"},"Miscellaneous & Other","825",0,0,0]
["Miscellaneous & Other834","Miscellaneous & Other","834",0,0,0]
["Miscellaneous & Other840","Miscellaneous & Other","840",0,0,0]
["Miscellaneous & Other841","Miscellaneous & Other","841",0,0,0]
["Miscellaneous & Other852","Miscellaneous & Other","852",0,0,0]
["Miscellaneous & Other859","Miscellaneous & Other","859",0,0,0]
["Miscellaneous & Other865","Miscellaneous & Other","865",0,0,0]
["Miscellaneous & Other866","Miscellaneous & Other","866",0,0,0]
["Miscellaneous & Other867","Miscellaneous & Other","867",0,0,0]
["Miscellaneous & Other870","Miscellaneous & Other","870",1128.1291759488217,2542.7884682223462,3670.9176441711679]
["Miscellaneous & Other871","Miscellaneous & Other","871",0,0,0]
["Miscellaneous & Other874","Miscellaneous & Other","874",-82675.524844233412,104933.82023143546,22258.295387202041]
["Miscellaneous & Other875","Miscellaneous & Other","875",19.243277004787391,19.136001767257017,38.379278772044408]
["Miscellaneous & Other876","Miscellaneous & Other","876",9.6202780727715798,9.5666480379751171,19.186926110746697]
["Miscellaneous & Other878","Miscellaneous & Other","878",27180.979310387389,-36342.29358608021,-9161.3142756928228]
["Miscellaneous & Other879","Miscellaneous & Other","879",-99.173676874474253,115.36107716814813,16.187400293673875]
["Miscellaneous & Other880","Miscellaneous & Other","880",-33956.977104931386,54651.67842610307,20694.70132117168]
["Miscellaneous & Other881","Miscellaneous & Other","881",80.644227354421318,80.194661064711582,160.8388884191329]
["Miscellaneous & Other885","Miscellaneous & Other","885",-28.675360596254116,38.018524007461956,9.3431634112078417]
["Miscellaneous & Other886","Miscellaneous & Other","886",0,0,0]
["Miscellaneous & Other887","Miscellaneous & Other","887",-20954.997374075152,26963.468143339724,6008.4707692645698]
["Miscellaneous & Other889","Miscellaneous & Other","889",19.243277004787391,19.136001767257017,38.379278772044408]
["Miscellaneous & Other890","Miscellaneous & Other","890",9.6209582875826367,9.567324460801812,19.188282748384449]
["Miscellaneous & Other892","Miscellaneous & Other","892",-664.18619008805388,725.38275728947315,61.196567201419263]
["Miscellaneous & Other893","Miscellaneous & Other","893",-191.29409269594723,228.60162773416644,37.307535038219207]
["Miscellaneous & Other894","Miscellaneous & Other","894",0,0,0]
["Miscellaneous & Other901","Miscellaneous & Other","901",0,0,0]
["Miscellaneous & Other902","Miscellaneous & Other","902",0,0,0]
["Miscellaneous & Other903","Miscellaneous & Other","903",-41.328652174238307,48.072497871510585,6.7438456972722776]
["Miscellaneous & Other904","Miscellaneous & Other","904",0,0,0]
["Miscellaneous & Other905","Miscellaneous & Other","905",-289.42967478382388,481.45359258199466,192.0239177981708]
["Miscellaneous & Other907","Miscellaneous & Other","907",0,0,0]
["Miscellaneous & Other908","Miscellaneous & Other","908",0,0,0]
["Miscellaneous & Other909","Miscellaneous & Other","909",0,0,0]
["Miscellaneous & Other910","Miscellaneous & Other","910",0,0,0]
["Miscellaneous & Other912","Miscellaneous & Other","912",0,0,0]
["Miscellaneous & Other913","Miscellaneous & Other","913",0,0,0]
["Miscellaneous & Other916","Miscellaneous & Other","916",0,0,0]
["Miscellaneous & Other920","Miscellaneous & Other","920",-22542.013350837726,26954.074346252331,4412.0609954146039]
["Miscellaneous & Other921","Miscellaneous & Other","921",-8914.5938802451947,13824.003660210756,4909.409779965561]
["Miscellaneous & Other923","Miscellaneous & Other","923",738.52566683425084,5035.2671406635436,5773.7928074977945]
["Miscellaneous & Other924","Miscellaneous & Other","924",0,0,0]
["Miscellaneous & Other925","Miscellaneous & Other","925",3.8064820826719767,3.7852621381961908,7.5917442208681676]
["Miscellaneous & Other926","Miscellaneous & Other","926",5106.7059928136205,10423.297547632976,15530.003540446596]
["Miscellaneous & Other928","Miscellaneous & Other","928",0,0,0]
["Miscellaneous & Other930.1","Miscellaneous & Other","930.1",0,0,0]
["Miscellaneous & Other930.2","Miscellaneous & Other","930.2",259.3425953813545,151.13525467369942,410.47785005505392]
["Miscellaneous & Other931","Miscellaneous & Other","931",52.450003650941902,52.157611320949236,104.60761497189114]
["Miscellaneous & Other932","Miscellaneous & Other","932",0,0,0]
["Miscellaneous & Other935","Miscellaneous & Other","935",0,0,0]
["Miscellaneous & OtherTotal","Miscellaneous & Other","Total",-135696.20091606793,210913.99524893213,75217.794332864214]
["Miscellaneous Revenue Adjustment500","Miscellaneous Revenue Adjustment","500",0,0,0]
["Miscellaneous Revenue Adjustment505","Miscellaneous Revenue Adjustment","505",0,0,0]
["Miscellaneous Revenue Adjustment535","Miscellaneous Revenue Adjustment","535",0,0,0]
["Miscellaneous Revenue Adjustment548","Miscellaneous Revenue Adjustment","548",0,0,0]
["Miscellaneous Revenue Adjustment552","Miscellaneous Revenue Adjustment","552",0,0,0]
["Miscellaneous Revenue Adjustment557","Miscellaneous Revenue Adjustment","557",0,0,0]
["Miscellaneous Revenue Adjustment569","Miscellaneous Revenue Adjustment","569",0,0,0]
["Miscellaneous Revenue Adjustment582","Miscellaneous Revenue Adjustment","582",0,0,0]
["Miscellaneous Revenue Adjustment588","Miscellaneous Revenue Adjustment","588",0,0,0]
["Miscellaneous Revenue Adjustment594","Miscellaneous Revenue Adjustment","594",0,0,0]
["Miscellaneous Revenue Adjustment742","Miscellaneous Revenue Adjustment","742",0,0,0]
["Miscellaneous Revenue Adjustment764","Miscellaneous Revenue Adjustment","764",0,0,0]
["Miscellaneous Revenue Adjustment807","Miscellaneous Revenue Adjustment","807",{"$f":"F1413-E1413","v":0},0,0]
[{"$f":"B1414&C1414","v":"Miscellaneous Revenue Adjustment818"},"Miscellaneous Revenue Adjustment","818",0,0,0]
["Miscellaneous Revenue Adjustment823","Miscellaneous Revenue Adjustment","823",0,0,0]
["Miscellaneous Revenue Adjustment825","Miscellaneous Revenue Adjustment","825",0,0,0]
["Miscellaneous Revenue Adjustment834","Miscellaneous Revenue Adjustment","834",0,0,0]
["Miscellaneous Revenue Adjustment840","Miscellaneous Revenue Adjustment","840",0,0,0]
["Miscellaneous Revenue Adjustment841","Miscellaneous Revenue Adjustment","841",0,0,0]
["Miscellaneous Revenue Adjustment852","Miscellaneous Revenue Adjustment","852",0,0,0]
["Miscellaneous Revenue Adjustment859","Miscellaneous Revenue Adjustment","859",0,0,0]
["Miscellaneous Revenue Adjustment865","Miscellaneous Revenue Adjustment","865",0,0,0]
["Miscellaneous Revenue Adjustment866","Miscellaneous Revenue Adjustment","866",0,0,0]
["Miscellaneous Revenue Adjustment867","Miscellaneous Revenue Adjustment","867",0,0,0]
["Miscellaneous Revenue Adjustment870","Miscellaneous Revenue Adjustment","870",0,0,0]
["Miscellaneous Revenue Adjustment871","Miscellaneous Revenue Adjustment","871",0,0,0]
["Miscellaneous Revenue Adjustment874","Miscellaneous Revenue Adjustment","874",0,0,0]
["Miscellaneous Revenue Adjustment875","Miscellaneous Revenue Adjustment","875",0,0,0]
["Miscellaneous Revenue Adjustment876","Miscellaneous Revenue Adjustment","876",0,0,0]
["Miscellaneous Revenue Adjustment878","Miscellaneous Revenue Adjustment","878",-8804.5669460232984,-8521.2121565154794,-17325.779102538778]
["Miscellaneous Revenue Adjustment879","Miscellaneous Revenue Adjustment","879",0,0,0]
["Miscellaneous Revenue Adjustment880","Miscellaneous Revenue Adjustment","880",0,0,0]
["Miscellaneous Revenue Adjustment881","Miscellaneous Revenue Adjustment","881",0,0,0]
["Miscellaneous Revenue Adjustment885","Miscellaneous Revenue Adjustment","885",0,0,0]
["Miscellaneous Revenue Adjustment886","Miscellaneous Revenue Adjustment","886",0,0,0]
["Miscellaneous Revenue Adjustment887","Miscellaneous Revenue Adjustment","887",-4883.2861246135617,-23994.115494474139,-28877.401619087701]
["Miscellaneous Revenue Adjustment889","Miscellaneous Revenue Adjustment","889",0,0,0]
["Miscellaneous Revenue Adjustment890","Miscellaneous Revenue Adjustment","890",0,0,0]
["Miscellaneous Revenue Adjustment892","Miscellaneous Revenue Adjustment","892",-28720.842019422169,-53870.815540657815,-82591.657560079984]
["Miscellaneous Revenue Adjustment893","Miscellaneous Revenue Adjustment","893",0,0,0]
["Miscellaneous Revenue Adjustment894","Miscellaneous Revenue Adjustment","894",0,0,0]
["Miscellaneous Revenue Adjustment901","Miscellaneous Revenue Adjustment","901",0,0,0]
["Miscellaneous Revenue Adjustment902","Miscellaneous Revenue Adjustment","902",0,0,0]
["Miscellaneous Revenue Adjustment903","Miscellaneous Revenue Adjustment","903",32.3565920590421,-503.88743635257777,-471.53084429353567]
["Miscellaneous Revenue Adjustment904","Miscellaneous Revenue Adjustment","904",0,0,0]
["Miscellaneous Revenue Adjustment905","Miscellaneous Revenue Adjustment","905",0,0,0]
["Miscellaneous Revenue Adjustment907","Miscellaneous Revenue Adjustment","907",0,0,0]
["Miscellaneous Revenue Adjustment908","Miscellaneous Revenue Adjustment","908",0,0,0]
["Miscellaneous Revenue Adjustment909","Miscellaneous Revenue Adjustment","909",0,0,0]
["Miscellaneous Revenue Adjustment910","Miscellaneous Revenue Adjustment","910",0,0,0]
["Miscellaneous Revenue Adjustment912","Miscellaneous Revenue Adjustment","912",0,0,0]
["Miscellaneous Revenue Adjustment913","Miscellaneous Revenue Adjustment","913",0,0,0]
["Miscellaneous Revenue Adjustment916","Miscellaneous Revenue Adjustment","916",0,0,0]
["Miscellaneous Revenue Adjustment920","Miscellaneous Revenue Adjustment","920",0,0,0]
["Miscellaneous Revenue Adjustment921","Miscellaneous Revenue Adjustment","921",0,0,0]
["Miscellaneous Revenue Adjustment923","Miscellaneous Revenue Adjustment","923",0,0,0]
["Miscellaneous Revenue Adjustment924","Miscellaneous Revenue Adjustment","924",0,0,0]
["Miscellaneous Revenue Adjustment925","Miscellaneous Revenue Adjustment","925",0,0,0]
["Miscellaneous Revenue Adjustment926","Miscellaneous Revenue Adjustment","926",0,0,0]
["Miscellaneous Revenue Adjustment928","Miscellaneous Revenue Adjustment","928",0,0,0]
["Miscellaneous Revenue Adjustment930.1","Miscellaneous Revenue Adjustment","930.1",0,0,0]
["Miscellaneous Revenue Adjustment930.2","Miscellaneous Revenue Adjustment","930.2",0,0,0]
["Miscellaneous Revenue Adjustment931","Miscellaneous Revenue Adjustment","931",0,0,0]
["Miscellaneous Revenue Adjustment932","Miscellaneous Revenue Adjustment","932",0,0,0]
["Miscellaneous Revenue Adjustment935","Miscellaneous Revenue Adjustment","935",0,0,0]
["Miscellaneous Revenue AdjustmentTotal","Miscellaneous Revenue Adjustment","Total",-42376.338497999983,-86890.030627999993,-129266.36912599998]
["Miscellaneous Revenue Tracker500","Miscellaneous Revenue Tracker","500",0,0,0]
["Miscellaneous Revenue Tracker505","Miscellaneous Revenue Tracker","505",0,0,0]
["Miscellaneous Revenue Tracker535","Miscellaneous Revenue Tracker","535",0,0,0]
["Miscellaneous Revenue Tracker548","Miscellaneous Revenue Tracker","548",0,0,0]
["Miscellaneous Revenue Tracker552","Miscellaneous Revenue Tracker","552",0,0,0]
["Miscellaneous Revenue Tracker557","Miscellaneous Revenue Tracker","557",0,0,0]
["Miscellaneous Revenue Tracker569","Miscellaneous Revenue Tracker","569",0,0,0]
["Miscellaneous Revenue Tracker582","Miscellaneous Revenue Tracker","582",0,0,0]
["Miscellaneous Revenue Tracker588","Miscellaneous Revenue Tracker","588",0,0,0]
["Miscellaneous Revenue Tracker594","Miscellaneous Revenue Tracker","594",0,0,0]
["Miscellaneous Revenue Tracker742","Miscellaneous Revenue Tracker","742",{"$f":"F1477-E1477","v":0},0,0]
[{"$f":"B1478&C1478","v":"Miscellaneous Revenue Tracker764"},"Miscellaneous Revenue Tracker","764",0,0,0]
["Miscellaneous Revenue Tracker807","Miscellaneous Revenue Tracker","807",0,0,0]
["Miscellaneous Revenue Tracker818","Miscellaneous Revenue Tracker","818",0,0,0]
["Miscellaneous Revenue Tracker823","Miscellaneous Revenue Tracker","823",0,0,0]
["Miscellaneous Revenue Tracker825","Miscellaneous Revenue Tracker","825",0,0,0]
["Miscellaneous Revenue Tracker834","Miscellaneous Revenue Tracker","834",0,0,0]
["Miscellaneous Revenue Tracker840","Miscellaneous Revenue Tracker","840",0,0,0]
["Miscellaneous Revenue Tracker841","Miscellaneous Revenue Tracker","841",0,0,0]
["Miscellaneous Revenue Tracker852","Miscellaneous Revenue Tracker","852",0,0,0]
["Miscellaneous Revenue Tracker859","Miscellaneous Revenue Tracker","859",0,0,0]
["Miscellaneous Revenue Tracker865","Miscellaneous Revenue Tracker","865",0,0,0]
["Miscellaneous Revenue Tracker866","Miscellaneous Revenue Tracker","866",0,0,0]
["Miscellaneous Revenue Tracker867","Miscellaneous Revenue Tracker","867",0,0,0]
["Miscellaneous Revenue Tracker870","Miscellaneous Revenue Tracker","870",0,0,0]
["Miscellaneous Revenue Tracker871","Miscellaneous Revenue Tracker","871",0,0,0]
["Miscellaneous Revenue Tracker874","Miscellaneous Revenue Tracker","874",0,0,0]
["Miscellaneous Revenue Tracker875","Miscellaneous Revenue Tracker","875",0,0,0]
["Miscellaneous Revenue Tracker876","Miscellaneous Revenue Tracker","876",0,0,0]
["Miscellaneous Revenue Tracker878","Miscellaneous Revenue Tracker","878",0,0,0]
["Miscellaneous Revenue Tracker879","Miscellaneous Revenue Tracker","879",0,0,0]
["Miscellaneous Revenue Tracker880","Miscellaneous Revenue Tracker","880",0,0,0]
["Miscellaneous Revenue Tracker881","Miscellaneous Revenue Tracker","881",0,0,0]
["Miscellaneous Revenue Tracker885","Miscellaneous Revenue Tracker","885",0,0,0]
["Miscellaneous Revenue Tracker886","Miscellaneous Revenue Tracker","886",0,0,0]
["Miscellaneous Revenue Tracker887","Miscellaneous Revenue Tracker","887",0,0,0]
["Miscellaneous Revenue Tracker889","Miscellaneous Revenue Tracker","889",0,0,0]
["Miscellaneous Revenue Tracker890","Miscellaneous Revenue Tracker","890",0,0,0]
["Miscellaneous Revenue Tracker892","Miscellaneous Revenue Tracker","892",0,0,0]
["Miscellaneous Revenue Tracker893","Miscellaneous Revenue Tracker","893",0,0,0]
["Miscellaneous Revenue Tracker894","Miscellaneous Revenue Tracker","894",0,0,0]
["Miscellaneous Revenue Tracker901","Miscellaneous Revenue Tracker","901",0,0,0]
["Miscellaneous Revenue Tracker902","Miscellaneous Revenue Tracker","902",0,0,0]
["Miscellaneous Revenue Tracker903","Miscellaneous Revenue Tracker","903",0,0,0]
["Miscellaneous Revenue Tracker904","Miscellaneous Revenue Tracker","904",0,0,0]
["Miscellaneous Revenue Tracker905","Miscellaneous Revenue Tracker","905",0,0,0]
["Miscellaneous Revenue Tracker907","Miscellaneous Revenue Tracker","907",0,0,0]
["Miscellaneous Revenue Tracker908","Miscellaneous Revenue Tracker","908",-26145.67115900002,154650.67116000003,128505.00000100001]
["Miscellaneous Revenue Tracker909","Miscellaneous Revenue Tracker","909",0,0,0]
["Miscellaneous Revenue Tracker910","Miscellaneous Revenue Tracker","910",0,0,0]
["Miscellaneous Revenue Tracker912","Miscellaneous Revenue Tracker","912",0,0,0]
["Miscellaneous Revenue Tracker913","Miscellaneous Revenue Tracker","913",0,0,0]
["Miscellaneous Revenue Tracker916","Miscellaneous Revenue Tracker","916",0,0,0]
["Miscellaneous Revenue Tracker920","Miscellaneous Revenue Tracker","920",0,0,0]
["Miscellaneous Revenue Tracker921","Miscellaneous Revenue Tracker","921",0,0,0]
["Miscellaneous Revenue Tracker923","Miscellaneous Revenue Tracker","923",0,0,0]
["Miscellaneous Revenue Tracker924","Miscellaneous Revenue Tracker","924",0,0,0]
["Miscellaneous Revenue Tracker925","Miscellaneous Revenue Tracker","925",0,0,0]
["Miscellaneous Revenue Tracker926","Miscellaneous Revenue Tracker","926",0,0,0]
["Miscellaneous Revenue Tracker928","Miscellaneous Revenue Tracker","928",0,0,0]
["Miscellaneous Revenue Tracker930.1","Miscellaneous Revenue Tracker","930.1",0,0,0]
["Miscellaneous Revenue Tracker930.2","Miscellaneous Revenue Tracker","930.2",0,0,0]
["Miscellaneous Revenue Tracker931","Miscellaneous Revenue Tracker","931",0,0,0]
["Miscellaneous Revenue Tracker932","Miscellaneous Revenue Tracker","932",0,0,0]
["Miscellaneous Revenue Tracker935","Miscellaneous Revenue Tracker","935",0,0,0]
["Miscellaneous Revenue TrackerTotal","Miscellaneous Revenue Tracker","Total",-26145.67115900002,154650.67116000003,128505.00000100001]
["OPEB Expenses (Non-Service)500","OPEB Expenses (Non-Service)","500",0,0,0]
["OPEB Expenses (Non-Service)505","OPEB Expenses (Non-Service)","505",0,0,0]
["OPEB Expenses (Non-Service)535","OPEB Expenses (Non-Service)","535",0,0,0]
["OPEB Expenses (Non-Service)548","OPEB Expenses (Non-Service)","548",0,0,0]
["OPEB Expenses (Non-Service)552","OPEB Expenses (Non-Service)","552",0,0,0]
["OPEB Expenses (Non-Service)557","OPEB Expenses (Non-Service)","557",0,0,0]
["OPEB Expenses (Non-Service)569","OPEB Expenses (Non-Service)","569",0,0,0]
["OPEB Expenses (Non-Service)582","OPEB Expenses (Non-Service)","582",0,0,0]
["OPEB Expenses (Non-Service)588","OPEB Expenses (Non-Service)","588",{"$f":"F1541-E1541","v":0},0,0]
[{"$f":"B1542&C1542","v":"OPEB Expenses (Non-Service)594"},"OPEB Expenses (Non-Service)","594",0,0,0]
["OPEB Expenses (Non-Service)742","OPEB Expenses (Non-Service)","742",0,0,0]
["OPEB Expenses (Non-Service)764","OPEB Expenses (Non-Service)","764",0,0,0]
["OPEB Expenses (Non-Service)807","OPEB Expenses (Non-Service)","807",0,0,0]
["OPEB Expenses (Non-Service)818","OPEB Expenses (Non-Service)","818",0,0,0]
["OPEB Expenses (Non-Service)823","OPEB Expenses (Non-Service)","823",0,0,0]
["OPEB Expenses (Non-Service)825","OPEB Expenses (Non-Service)","825",0,0,0]
["OPEB Expenses (Non-Service)834","OPEB Expenses (Non-Service)","834",0,0,0]
["OPEB Expenses (Non-Service)840","OPEB Expenses (Non-Service)","840",0,0,0]
["OPEB Expenses (Non-Service)841","OPEB Expenses (Non-Service)","841",0,0,0]
["OPEB Expenses (Non-Service)852","OPEB Expenses (Non-Service)","852",0,0,0]
["OPEB Expenses (Non-Service)859","OPEB Expenses (Non-Service)","859",0,0,0]
["OPEB Expenses (Non-Service)865","OPEB Expenses (Non-Service)","865",0,0,0]
["OPEB Expenses (Non-Service)866","OPEB Expenses (Non-Service)","866",0,0,0]
["OPEB Expenses (Non-Service)867","OPEB Expenses (Non-Service)","867",0,0,0]
["OPEB Expenses (Non-Service)870","OPEB Expenses (Non-Service)","870",0,0,0]
["OPEB Expenses (Non-Service)871","OPEB Expenses (Non-Service)","871",0,0,0]
["OPEB Expenses (Non-Service)874","OPEB Expenses (Non-Service)","874",0,0,0]
["OPEB Expenses (Non-Service)875","OPEB Expenses (Non-Service)","875",0,0,0]
["OPEB Expenses (Non-Service)876","OPEB Expenses (Non-Service)","876",0,0,0]
["OPEB Expenses (Non-Service)878","OPEB Expenses (Non-Service)","878",0,0,0]
["OPEB Expenses (Non-Service)879","OPEB Expenses (Non-Service)","879",0,0,0]
["OPEB Expenses (Non-Service)880","OPEB Expenses (Non-Service)","880",0,0,0]
["OPEB Expenses (Non-Service)881","OPEB Expenses (Non-Service)","881",0,0,0]
["OPEB Expenses (Non-Service)885","OPEB Expenses (Non-Service)","885",0,0,0]
["OPEB Expenses (Non-Service)886","OPEB Expenses (Non-Service)","886",0,0,0]
["OPEB Expenses (Non-Service)887","OPEB Expenses (Non-Service)","887",0,0,0]
["OPEB Expenses (Non-Service)889","OPEB Expenses (Non-Service)","889",0,0,0]
["OPEB Expenses (Non-Service)890","OPEB Expenses (Non-Service)","890",0,0,0]
["OPEB Expenses (Non-Service)892","OPEB Expenses (Non-Service)","892",0,0,0]
["OPEB Expenses (Non-Service)893","OPEB Expenses (Non-Service)","893",0,0,0]
["OPEB Expenses (Non-Service)894","OPEB Expenses (Non-Service)","894",0,0,0]
["OPEB Expenses (Non-Service)901","OPEB Expenses (Non-Service)","901",0,0,0]
["OPEB Expenses (Non-Service)902","OPEB Expenses (Non-Service)","902",0,0,0]
["OPEB Expenses (Non-Service)903","OPEB Expenses (Non-Service)","903",0,0,0]
["OPEB Expenses (Non-Service)904","OPEB Expenses (Non-Service)","904",0,0,0]
["OPEB Expenses (Non-Service)905","OPEB Expenses (Non-Service)","905",0,0,0]
["OPEB Expenses (Non-Service)907","OPEB Expenses (Non-Service)","907",0,0,0]
["OPEB Expenses (Non-Service)908","OPEB Expenses (Non-Service)","908",0,0,0]
["OPEB Expenses (Non-Service)909","OPEB Expenses (Non-Service)","909",0,0,0]
["OPEB Expenses (Non-Service)910","OPEB Expenses (Non-Service)","910",0,0,0]
["OPEB Expenses (Non-Service)912","OPEB Expenses (Non-Service)","912",0,0,0]
["OPEB Expenses (Non-Service)913","OPEB Expenses (Non-Service)","913",0,0,0]
["OPEB Expenses (Non-Service)916","OPEB Expenses (Non-Service)","916",0,0,0]
["OPEB Expenses (Non-Service)920","OPEB Expenses (Non-Service)","920",0,0,0]
["OPEB Expenses (Non-Service)921","OPEB Expenses (Non-Service)","921",0,0,0]
["OPEB Expenses (Non-Service)923","OPEB Expenses (Non-Service)","923",0,0,0]
["OPEB Expenses (Non-Service)924","OPEB Expenses (Non-Service)","924",0,0,0]
["OPEB Expenses (Non-Service)925","OPEB Expenses (Non-Service)","925",0,0,0]
["OPEB Expenses (Non-Service)926","OPEB Expenses (Non-Service)","926",-27654.329998000016,-42345.669997999998,-69999.999996000013]
["OPEB Expenses (Non-Service)928","OPEB Expenses (Non-Service)","928",0,0,0]
["OPEB Expenses (Non-Service)930.1","OPEB Expenses (Non-Service)","930.1",0,0,0]
["OPEB Expenses (Non-Service)930.2","OPEB Expenses (Non-Service)","930.2",0,0,0]
["OPEB Expenses (Non-Service)931","OPEB Expenses (Non-Service)","931",0,0,0]
["OPEB Expenses (Non-Service)932","OPEB Expenses (Non-Service)","932",0,0,0]
["OPEB Expenses (Non-Service)935","OPEB Expenses (Non-Service)","935",0,0,0]
["OPEB Expenses (Non-Service)Total","OPEB Expenses (Non-Service)","Total",-27654.329998000016,-42345.669997999998,-69999.999996000013]
["OPEB Expenses (Service)500","OPEB Expenses (Service)","500",0,0,0]
["OPEB Expenses (Service)505","OPEB Expenses (Service)","505",0,0,0]
["OPEB Expenses (Service)535","OPEB Expenses (Service)","535",0,0,0]
["OPEB Expenses (Service)548","OPEB Expenses (Service)","548",0,0,0]
["OPEB Expenses (Service)552","OPEB Expenses (Service)","552",0,0,0]
["OPEB Expenses (Service)557","OPEB Expenses (Service)","557",0,0,0]
["OPEB Expenses (Service)569","OPEB Expenses (Service)","569",{"$f":"F1605-E1605","v":0},0,0]
[{"$f":"B1606&C1606","v":"OPEB Expenses (Service)582"},"OPEB Expenses (Service)","582",0,0,0]
["OPEB Expenses (Service)588","OPEB Expenses (Service)","588",0,0,0]
["OPEB Expenses (Service)594","OPEB Expenses (Service)","594",0,0,0]
["OPEB Expenses (Service)742","OPEB Expenses (Service)","742",0,0,0]
["OPEB Expenses (Service)764","OPEB Expenses (Service)","764",0,0,0]
["OPEB Expenses (Service)807","OPEB Expenses (Service)","807",0,0,0]
["OPEB Expenses (Service)818","OPEB Expenses (Service)","818",0,0,0]
["OPEB Expenses (Service)823","OPEB Expenses (Service)","823",0,0,0]
["OPEB Expenses (Service)825","OPEB Expenses (Service)","825",0,0,0]
["OPEB Expenses (Service)834","OPEB Expenses (Service)","834",0,0,0]
["OPEB Expenses (Service)840","OPEB Expenses (Service)","840",0,0,0]
["OPEB Expenses (Service)841","OPEB Expenses (Service)","841",0,0,0]
["OPEB Expenses (Service)852","OPEB Expenses (Service)","852",0,0,0]
["OPEB Expenses (Service)859","OPEB Expenses (Service)","859",0,0,0]
["OPEB Expenses (Service)865","OPEB Expenses (Service)","865",0,0,0]
["OPEB Expenses (Service)866","OPEB Expenses (Service)","866",0,0,0]
["OPEB Expenses (Service)867","OPEB Expenses (Service)","867",0,0,0]
["OPEB Expenses (Service)870","OPEB Expenses (Service)","870",0,0,0]
["OPEB Expenses (Service)871","OPEB Expenses (Service)","871",0,0,0]
["OPEB Expenses (Service)874","OPEB Expenses (Service)","874",0,0,0]
["OPEB Expenses (Service)875","OPEB Expenses (Service)","875",0,0,0]
["OPEB Expenses (Service)876","OPEB Expenses (Service)","876",0,0,0]
["OPEB Expenses (Service)878","OPEB Expenses (Service)","878",0,0,0]
["OPEB Expenses (Service)879","OPEB Expenses (Service)","879",0,0,0]
["OPEB Expenses (Service)880","OPEB Expenses (Service)","880",0.32238306512901937,1.0887605192626046,1.411143584391624]
["OPEB Expenses (Service)881","OPEB Expenses (Service)","881",0,0,0]
["OPEB Expenses (Service)885","OPEB Expenses (Service)","885",0,0,0]
["OPEB Expenses (Service)886","OPEB Expenses (Service)","886",0,0,0]
["OPEB Expenses (Service)887","OPEB Expenses (Service)","887",0,0,0]
["OPEB Expenses (Service)889","OPEB Expenses (Service)","889",0,0,0]
["OPEB Expenses (Service)890","OPEB Expenses (Service)","890",0,0,0]
["OPEB Expenses (Service)892","OPEB Expenses (Service)","892",0,0,0]
["OPEB Expenses (Service)893","OPEB Expenses (Service)","893",0,0,0]
["OPEB Expenses (Service)894","OPEB Expenses (Service)","894",0,0,0]
["OPEB Expenses (Service)901","OPEB Expenses (Service)","901",0,0,0]
["OPEB Expenses (Service)902","OPEB Expenses (Service)","902",0,0,0]
["OPEB Expenses (Service)903","OPEB Expenses (Service)","903",0,0,0]
["OPEB Expenses (Service)904","OPEB Expenses (Service)","904",0,0,0]
["OPEB Expenses (Service)905","OPEB Expenses (Service)","905",0,0,0]
["OPEB Expenses (Service)907","OPEB Expenses (Service)","907",0,0,0]
["OPEB Expenses (Service)908","OPEB Expenses (Service)","908",0,0,0]
["OPEB Expenses (Service)909","OPEB Expenses (Service)","909",0,0,0]
["OPEB Expenses (Service)910","OPEB Expenses (Service)","910",0,0,0]
["OPEB Expenses (Service)912","OPEB Expenses (Service)","912",0,0,0]
["OPEB Expenses (Service)913","OPEB Expenses (Service)","913",0,0,0]
["OPEB Expenses (Service)916","OPEB Expenses (Service)","916",0,0,0]
["OPEB Expenses (Service)920","OPEB Expenses (Service)","920",0,0,0]
["OPEB Expenses (Service)921","OPEB Expenses (Service)","921",0,0,0]
["OPEB Expenses (Service)923","OPEB Expenses (Service)","923",0,0,0]
["OPEB Expenses (Service)924","OPEB Expenses (Service)","924",0,0,0]
["OPEB Expenses (Service)925","OPEB Expenses (Service)","925",0,0,0]
["OPEB Expenses (Service)926","OPEB Expenses (Service)","926",-4644.4123750651343,35913.001239480742,31268.588864415608]
["OPEB Expenses (Service)928","OPEB Expenses (Service)","928",0,0,0]
["OPEB Expenses (Service)930.1","OPEB Expenses (Service)","930.1",0,0,0]
["OPEB Expenses (Service)930.2","OPEB Expenses (Service)","930.2",0,0,0]
["OPEB Expenses (Service)931","OPEB Expenses (Service)","931",0,0,0]
["OPEB Expenses (Service)932","OPEB Expenses (Service)","932",0,0,0]
["OPEB Expenses (Service)935","OPEB Expenses (Service)","935",0,0,0]
["OPEB Expenses (Service)Total","OPEB Expenses (Service)","Total",-4644.0899920000047,35914.090000000004,31270.000007999999]
["Outside Services500","Outside Services","500",0,0,0]
["Outside Services505","Outside Services","505",0,0,0]
["Outside Services535","Outside Services","535",0,0,0]
["Outside Services548","Outside Services","548",0,0,0]
["Outside Services552","Outside Services","552",{"$f":"F1669-E1669","v":0},0,0]
[{"$f":"B1670&C1670","v":"Outside Services557"},"Outside Services","557",0,0,0]
["Outside Services569","Outside Services","569",0,0,0]
["Outside Services582","Outside Services","582",0,0,0]
["Outside Services588","Outside Services","588",0,0,0]
["Outside Services594","Outside Services","594",0,0,0]
["Outside Services742","Outside Services","742",0,0,0]
["Outside Services764","Outside Services","764",0,0,0]
["Outside Services807","Outside Services","807",0,0,0]
["Outside Services818","Outside Services","818",0,0,0]
["Outside Services823","Outside Services","823",0,0,0]
["Outside Services825","Outside Services","825",0,0,0]
["Outside Services834","Outside Services","834",0,0,0]
["Outside Services840","Outside Services","840",0,0,0]
["Outside Services841","Outside Services","841",0,0,0]
["Outside Services852","Outside Services","852",0,0,0]
["Outside Services859","Outside Services","859",0,0,0]
["Outside Services865","Outside Services","865",0,0,0]
["Outside Services866","Outside Services","866",0,0,0]
["Outside Services867","Outside Services","867",0,0,0]
["Outside Services870","Outside Services","870",-17662.74811596502,71588.925666757481,53926.177550792461]
["Outside Services871","Outside Services","871",11754.389613013274,23950.733643224292,35705.123256237566]
["Outside Services874","Outside Services","874",467327.90423635999,3090594.7593578482,3557922.6635942082]
["Outside Services875","Outside Services","875",390.71206023967511,1096.8785069744345,1487.5905672141096]
["Outside Services876","Outside Services","876",417.79833675185489,530.04585040954726,947.84418716140215]
["Outside Services878","Outside Services","878",618.0015812387669,784.03656708835115,1402.0381483271181]
["Outside Services879","Outside Services","879",46219.128000029872,69600.44701838732,115819.57501841719]
["Outside Services880","Outside Services","880",110279.4953607567,329055.23963533883,439334.73499609553]
["Outside Services881","Outside Services","881",0,0,0]
["Outside Services885","Outside Services","885",58.84890126447344,81.329375532749694,140.17827679722313]
["Outside Services886","Outside Services","886",11817.317002826414,99193.45870209494,111010.77570492135]
["Outside Services887","Outside Services","887",12161.602085778024,1556549.7003157416,1568711.3024015196]
["Outside Services889","Outside Services","889",5770.8489974394042,7681.9879541496693,13452.836951589074]
["Outside Services890","Outside Services","890",2003.4114101460177,2541.6566108584989,4545.0680210045166]
["Outside Services892","Outside Services","892",-8755.6878395249951,275397.22186171229,266641.53402218729]
["Outside Services893","Outside Services","893",-661.89071573589081,2595.2221543689716,1933.3314386330808]
["Outside Services894","Outside Services","894",87.803503345398525,111.39317346610454,199.19667681150307]
["Outside Services901","Outside Services","901",0,0,0]
["Outside Services902","Outside Services","902",26917.8684702428,222270.78971207544,249188.65818231824]
["Outside Services903","Outside Services","903",5156.5367974370092,10221.778646872379,15378.315444309388]
["Outside Services904","Outside Services","904",0,0,0]
["Outside Services905","Outside Services","905",9880.7083412081483,12535.302308958111,22416.010650166259]
["Outside Services907","Outside Services","907",0,0,0]
["Outside Services908","Outside Services","908",0,0,0]
["Outside Services909","Outside Services","909",1485.877299081314,1885.0795403323245,3370.9568394136386]
["Outside Services910","Outside Services","910",0,0,0]
["Outside Services912","Outside Services","912",0,0,0]
["Outside Services913","Outside Services","913",0,0,0]
["Outside Services916","Outside Services","916",0,0,0]
["Outside Services920","Outside Services","920",0,0,0]
["Outside Services921","Outside Services","921",544.32482102707218,3003.5595282519621,3547.8843492790343]
["Outside Services923","Outside Services","923",813077.13841752184,-682272.09051204135,130805.04790548049]
["Outside Services924","Outside Services","924",0,0,0]
["Outside Services925","Outside Services","925",0,0,0]
["Outside Services926","Outside Services","926",5012.7272860459634,157656.69306175102,162669.42034779699]
["Outside Services928","Outside Services","928",-12980,12980,0]
["Outside Services930.1","Outside Services","930.1",0,0,0]
["Outside Services930.2","Outside Services","930.2",-110.92101580718477,179.27356779256786,68.352551985383087]
["Outside Services931","Outside Services","931",0,0,0]
["Outside Services932","Outside Services","932",-616483.80454000016,-469738.51275300002,-1086222.3172930002]
["Outside Services935","Outside Services","935",0,0,0]
["Outside ServicesTotal","Outside Services","Total",874327.39029472042,4800074.9094949458,5674402.2997896662]
["Pension Expenses (Non-Service)500","Pension Expenses (Non-Service)","500",0,0,0]
["Pension Expenses (Non-Service)505","Pension Expenses (Non-Service)","505",0,0,0]
["Pension Expenses (Non-Service)535","Pension Expenses (Non-Service)","535",{"$f":"F1733-E1733","v":0},0,0]
[{"$f":"B1734&C1734","v":"Pension Expenses (Non-Service)548"},"Pension Expenses (Non-Service)","548",0,0,0]
["Pension Expenses (Non-Service)552","Pension Expenses (Non-Service)","552",0,0,0]
["Pension Expenses (Non-Service)557","Pension Expenses (Non-Service)","557",0,0,0]
["Pension Expenses (Non-Service)569","Pension Expenses (Non-Service)","569",0,0,0]
["Pension Expenses (Non-Service)582","Pension Expenses (Non-Service)","582",0,0,0]
["Pension Expenses (Non-Service)588","Pension Expenses (Non-Service)","588",0,0,0]
["Pension Expenses (Non-Service)594","Pension Expenses (Non-Service)","594",0,0,0]
["Pension Expenses (Non-Service)742","Pension Expenses (Non-Service)","742",0,0,0]
["Pension Expenses (Non-Service)764","Pension Expenses (Non-Service)","764",0,0,0]
["Pension Expenses (Non-Service)807","Pension Expenses (Non-Service)","807",0,0,0]
["Pension Expenses (Non-Service)818","Pension Expenses (Non-Service)","818",0,0,0]
["Pension Expenses (Non-Service)823","Pension Expenses (Non-Service)","823",0,0,0]
["Pension Expenses (Non-Service)825","Pension Expenses (Non-Service)","825",0,0,0]
["Pension Expenses (Non-Service)834","Pension Expenses (Non-Service)","834",0,0,0]
["Pension Expenses (Non-Service)840","Pension Expenses (Non-Service)","840",0,0,0]
["Pension Expenses (Non-Service)841","Pension Expenses (Non-Service)","841",0,0,0]
["Pension Expenses (Non-Service)852","Pension Expenses (Non-Service)","852",0,0,0]
["Pension Expenses (Non-Service)859","Pension Expenses (Non-Service)","859",0,0,0]
["Pension Expenses (Non-Service)865","Pension Expenses (Non-Service)","865",0,0,0]
["Pension Expenses (Non-Service)866","Pension Expenses (Non-Service)","866",0,0,0]
["Pension Expenses (Non-Service)867","Pension Expenses (Non-Service)","867",0,0,0]
["Pension Expenses (Non-Service)870","Pension Expenses (Non-Service)","870",0,0,0]
["Pension Expenses (Non-Service)871","Pension Expenses (Non-Service)","871",0,0,0]
["Pension Expenses (Non-Service)874","Pension Expenses (Non-Service)","874",0,0,0]
["Pension Expenses (Non-Service)875","Pension Expenses (Non-Service)","875",0,0,0]
["Pension Expenses (Non-Service)876","Pension Expenses (Non-Service)","876",0,0,0]
["Pension Expenses (Non-Service)878","Pension Expenses (Non-Service)","878",0,0,0]
["Pension Expenses (Non-Service)879","Pension Expenses (Non-Service)","879",0,0,0]
["Pension Expenses (Non-Service)880","Pension Expenses (Non-Service)","880",0,0,0]
["Pension Expenses (Non-Service)881","Pension Expenses (Non-Service)","881",0,0,0]
["Pension Expenses (Non-Service)885","Pension Expenses (Non-Service)","885",0,0,0]
["Pension Expenses (Non-Service)886","Pension Expenses (Non-Service)","886",0,0,0]
["Pension Expenses (Non-Service)887","Pension Expenses (Non-Service)","887",0,0,0]
["Pension Expenses (Non-Service)889","Pension Expenses (Non-Service)","889",0,0,0]
["Pension Expenses (Non-Service)890","Pension Expenses (Non-Service)","890",0,0,0]
["Pension Expenses (Non-Service)892","Pension Expenses (Non-Service)","892",0,0,0]
["Pension Expenses (Non-Service)893","Pension Expenses (Non-Service)","893",0,0,0]
["Pension Expenses (Non-Service)894","Pension Expenses (Non-Service)","894",0,0,0]
["Pension Expenses (Non-Service)901","Pension Expenses (Non-Service)","901",0,0,0]
["Pension Expenses (Non-Service)902","Pension Expenses (Non-Service)","902",0,0,0]
["Pension Expenses (Non-Service)903","Pension Expenses (Non-Service)","903",0,0,0]
["Pension Expenses (Non-Service)904","Pension Expenses (Non-Service)","904",0,0,0]
["Pension Expenses (Non-Service)905","Pension Expenses (Non-Service)","905",0,0,0]
["Pension Expenses (Non-Service)907","Pension Expenses (Non-Service)","907",0,0,0]
["Pension Expenses (Non-Service)908","Pension Expenses (Non-Service)","908",0,0,0]
["Pension Expenses (Non-Service)909","Pension Expenses (Non-Service)","909",0,0,0]
["Pension Expenses (Non-Service)910","Pension Expenses (Non-Service)","910",0,0,0]
["Pension Expenses (Non-Service)912","Pension Expenses (Non-Service)","912",0,0,0]
["Pension Expenses (Non-Service)913","Pension Expenses (Non-Service)","913",0,0,0]
["Pension Expenses (Non-Service)916","Pension Expenses (Non-Service)","916",0,0,0]
["Pension Expenses (Non-Service)920","Pension Expenses (Non-Service)","920",0,0,0]
["Pension Expenses (Non-Service)921","Pension Expenses (Non-Service)","921",0,0,0]
["Pension Expenses (Non-Service)923","Pension Expenses (Non-Service)","923",0,0,0]
["Pension Expenses (Non-Service)924","Pension Expenses (Non-Service)","924",0,0,0]
["Pension Expenses (Non-Service)925","Pension Expenses (Non-Service)","925",0,0,0]
["Pension Expenses (Non-Service)926","Pension Expenses (Non-Service)","926",-255115.18000000017,600115.18000000017,345000]
["Pension Expenses (Non-Service)928","Pension Expenses (Non-Service)","928",0,0,0]
["Pension Expenses (Non-Service)930.1","Pension Expenses (Non-Service)","930.1",0,0,0]
["Pension Expenses (Non-Service)930.2","Pension Expenses (Non-Service)","930.2",0,0,0]
["Pension Expenses (Non-Service)931","Pension Expenses (Non-Service)","931",0,0,0]
["Pension Expenses (Non-Service)932","Pension Expenses (Non-Service)","932",0,0,0]
["Pension Expenses (Non-Service)935","Pension Expenses (Non-Service)","935",0,0,0]
["Pension Expenses (Non-Service)Total","Pension Expenses (Non-Service)","Total",-255115.18000000017,600115.18000000017,345000]
["Pension Expenses (Service)500","Pension Expenses (Service)","500",{"$f":"F1797-E1797","v":0},0,0]
[{"$f":"B1798&C1798","v":"Pension Expenses (Service)505"},"Pension Expenses (Service)","505",0,0,0]
["Pension Expenses (Service)535","Pension Expenses (Service)","535",0,0,0]
["Pension Expenses (Service)548","Pension Expenses (Service)","548",0,0,0]
["Pension Expenses (Service)552","Pension Expenses (Service)","552",0,0,0]
["Pension Expenses (Service)557","Pension Expenses (Service)","557",0,0,0]
["Pension Expenses (Service)569","Pension Expenses (Service)","569",0,0,0]
["Pension Expenses (Service)582","Pension Expenses (Service)","582",0,0,0]
["Pension Expenses (Service)588","Pension Expenses (Service)","588",0,0,0]
["Pension Expenses (Service)594","Pension Expenses (Service)","594",0,0,0]
["Pension Expenses (Service)742","Pension Expenses (Service)","742",0,0,0]
["Pension Expenses (Service)764","Pension Expenses (Service)","764",0,0,0]
["Pension Expenses (Service)807","Pension Expenses (Service)","807",0,0,0]
["Pension Expenses (Service)818","Pension Expenses (Service)","818",0,0,0]
["Pension Expenses (Service)823","Pension Expenses (Service)","823",0,0,0]
["Pension Expenses (Service)825","Pension Expenses (Service)","825",0,0,0]
["Pension Expenses (Service)834","Pension Expenses (Service)","834",0,0,0]
["Pension Expenses (Service)840","Pension Expenses (Service)","840",0,0,0]
["Pension Expenses (Service)841","Pension Expenses (Service)","841",0,0,0]
["Pension Expenses (Service)852","Pension Expenses (Service)","852",0,0,0]
["Pension Expenses (Service)859","Pension Expenses (Service)","859",0,0,0]
["Pension Expenses (Service)865","Pension Expenses (Service)","865",0,0,0]
["Pension Expenses (Service)866","Pension Expenses (Service)","866",0,0,0]
["Pension Expenses (Service)867","Pension Expenses (Service)","867",0,0,0]
["Pension Expenses (Service)870","Pension Expenses (Service)","870",0,0,0]
["Pension Expenses (Service)871","Pension Expenses (Service)","871",0,0,0]
["Pension Expenses (Service)874","Pension Expenses (Service)","874",0,0,0]
["Pension Expenses (Service)875","Pension Expenses (Service)","875",0,0,0]
["Pension Expenses (Service)876","Pension Expenses (Service)","876",0,0,0]
["Pension Expenses (Service)878","Pension Expenses (Service)","878",0,0,0]
["Pension Expenses (Service)879","Pension Expenses (Service)","879",0,0,0]
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["Post-Employment Benefits - FAS106505","Post-Employment Benefits - FAS106","505",0,0,0]
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["Post-Employment Benefits - FAS106588","Post-Employment Benefits - FAS106","588",0,0,0]
["Post-Employment Benefits - FAS106594","Post-Employment Benefits - FAS106","594",0,0,0]
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["Post-Employment Benefits - FAS106840","Post-Employment Benefits - FAS106","840",0,0,0]
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["Post-Employment Benefits - FAS106870","Post-Employment Benefits - FAS106","870",0,0,0]
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["Post-Employment Benefits - FAS106886","Post-Employment Benefits - FAS106","886",0,0,0]
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["Post-Employment Benefits - FAS106930.1","Post-Employment Benefits - FAS106","930.1",0,0,0]
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["Post-Employment Benefits - FAS112930.1","Post-Employment Benefits - FAS112","930.1",{"$f":"F1989-E1989","v":0},0,0]
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["Stock Compensation916","Stock Compensation","916",0,0,0]
["Stock Compensation920","Stock Compensation","920",90862.431897673407,760987.87941961258,851850.31131728599]
["Stock Compensation921","Stock Compensation","921",0,0,0]
["Stock Compensation923","Stock Compensation","923",0,0,0]
["Stock Compensation924","Stock Compensation","924",{"$f":"F2117-E2117","v":0},0,0]
[{"$f":"B2118&C2118","v":"Stock Compensation925"},"Stock Compensation","925",0,0,0]
["Stock Compensation926","Stock Compensation","926",1223.2491743264709,11593.984299387454,12817.233473713924]
["Stock Compensation928","Stock Compensation","928",0,0,0]
["Stock Compensation930.1","Stock Compensation","930.1",0,0,0]
["Stock Compensation930.2","Stock Compensation","930.2",0,0,0]
["Stock Compensation931","Stock Compensation","931",0,0,0]
["Stock Compensation932","Stock Compensation","932",0,0,0]
["Stock Compensation935","Stock Compensation","935",0,0,0]
["Stock CompensationTotal","Stock Compensation","Total",92085.681072000181,772581.86371900002,864667.5447910002]
["Uncollectible Accounts - Gas Cost500","Uncollectible Accounts - Gas Cost","500",0,0,0]
["Uncollectible Accounts - Gas Cost505","Uncollectible Accounts - Gas Cost","505",0,0,0]
["Uncollectible Accounts - Gas Cost535","Uncollectible Accounts - Gas Cost","535",0,0,0]
["Uncollectible Accounts - Gas Cost548","Uncollectible Accounts - Gas Cost","548",0,0,0]
["Uncollectible Accounts - Gas Cost552","Uncollectible Accounts - Gas Cost","552",0,0,0]
["Uncollectible Accounts - Gas Cost557","Uncollectible Accounts - Gas Cost","557",0,0,0]
["Uncollectible Accounts - Gas Cost569","Uncollectible Accounts - Gas Cost","569",0,0,0]
["Uncollectible Accounts - Gas Cost582","Uncollectible Accounts - Gas Cost","582",0,0,0]
["Uncollectible Accounts - Gas Cost588","Uncollectible Accounts - Gas Cost","588",0,0,0]
["Uncollectible Accounts - Gas Cost594","Uncollectible Accounts - Gas Cost","594",0,0,0]
["Uncollectible Accounts - Gas Cost742","Uncollectible Accounts - Gas Cost","742",0,0,0]
["Uncollectible Accounts - Gas Cost764","Uncollectible Accounts - Gas Cost","764",0,0,0]
["Uncollectible Accounts - Gas Cost807","Uncollectible Accounts - Gas Cost","807",0,0,0]
["Uncollectible Accounts - Gas Cost818","Uncollectible Accounts - Gas Cost","818",0,0,0]
["Uncollectible Accounts - Gas Cost823","Uncollectible Accounts - Gas Cost","823",0,0,0]
["Uncollectible Accounts - Gas Cost825","Uncollectible Accounts - Gas Cost","825",0,0,0]
["Uncollectible Accounts - Gas Cost834","Uncollectible Accounts - Gas Cost","834",0,0,0]
["Uncollectible Accounts - Gas Cost840","Uncollectible Accounts - Gas Cost","840",0,0,0]
["Uncollectible Accounts - Gas Cost841","Uncollectible Accounts - Gas Cost","841",0,0,0]
["Uncollectible Accounts - Gas Cost852","Uncollectible Accounts - Gas Cost","852",0,0,0]
["Uncollectible Accounts - Gas Cost859","Uncollectible Accounts - Gas Cost","859",0,0,0]
["Uncollectible Accounts - Gas Cost865","Uncollectible Accounts - Gas Cost","865",0,0,0]
["Uncollectible Accounts - Gas Cost866","Uncollectible Accounts - Gas Cost","866",0,0,0]
["Uncollectible Accounts - Gas Cost867","Uncollectible Accounts - Gas Cost","867",0,0,0]
["Uncollectible Accounts - Gas Cost870","Uncollectible Accounts - Gas Cost","870",0,0,0]
["Uncollectible Accounts - Gas Cost871","Uncollectible Accounts - Gas Cost","871",0,0,0]
["Uncollectible Accounts - Gas Cost874","Uncollectible Accounts - Gas Cost","874",0,0,0]
["Uncollectible Accounts - Gas Cost875","Uncollectible Accounts - Gas Cost","875",0,0,0]
["Uncollectible Accounts - Gas Cost876","Uncollectible Accounts - Gas Cost","876",0,0,0]
["Uncollectible Accounts - Gas Cost878","Uncollectible Accounts - Gas Cost","878",0,0,0]
["Uncollectible Accounts - Gas Cost879","Uncollectible Accounts - Gas Cost","879",0,0,0]
["Uncollectible Accounts - Gas Cost880","Uncollectible Accounts - Gas Cost","880",0,0,0]
["Uncollectible Accounts - Gas Cost881","Uncollectible Accounts - Gas Cost","881",0,0,0]
["Uncollectible Accounts - Gas Cost885","Uncollectible Accounts - Gas Cost","885",0,0,0]
["Uncollectible Accounts - Gas Cost886","Uncollectible Accounts - Gas Cost","886",0,0,0]
["Uncollectible Accounts - Gas Cost887","Uncollectible Accounts - Gas Cost","887",0,0,0]
["Uncollectible Accounts - Gas Cost889","Uncollectible Accounts - Gas Cost","889",0,0,0]
["Uncollectible Accounts - Gas Cost890","Uncollectible Accounts - Gas Cost","890",0,0,0]
["Uncollectible Accounts - Gas Cost892","Uncollectible Accounts - Gas Cost","892",0,0,0]
["Uncollectible Accounts - Gas Cost893","Uncollectible Accounts - Gas Cost","893",0,0,0]
["Uncollectible Accounts - Gas Cost894","Uncollectible Accounts - Gas Cost","894",0,0,0]
["Uncollectible Accounts - Gas Cost901","Uncollectible Accounts - Gas Cost","901",0,0,0]
["Uncollectible Accounts - Gas Cost902","Uncollectible Accounts - Gas Cost","902",0,0,0]
["Uncollectible Accounts - Gas Cost903","Uncollectible Accounts - Gas Cost","903",0,0,0]
["Uncollectible Accounts - Gas Cost904","Uncollectible Accounts - Gas Cost","904",15546.085184000025,199935.42814999999,215481.51333400002]
["Uncollectible Accounts - Gas Cost905","Uncollectible Accounts - Gas Cost","905",0,0,0]
["Uncollectible Accounts - Gas Cost907","Uncollectible Accounts - Gas Cost","907",0,0,0]
["Uncollectible Accounts - Gas Cost908","Uncollectible Accounts - Gas Cost","908",0,0,0]
["Uncollectible Accounts - Gas Cost909","Uncollectible Accounts - Gas Cost","909",0,0,0]
["Uncollectible Accounts - Gas Cost910","Uncollectible Accounts - Gas Cost","910",0,0,0]
["Uncollectible Accounts - Gas Cost912","Uncollectible Accounts - Gas Cost","912",0,0,0]
["Uncollectible Accounts - Gas Cost913","Uncollectible Accounts - Gas Cost","913",0,0,0]
["Uncollectible Accounts - Gas Cost916","Uncollectible Accounts - Gas Cost","916",0,0,0]
["Uncollectible Accounts - Gas Cost920","Uncollectible Accounts - Gas Cost","920",0,0,0]
["Uncollectible Accounts - Gas Cost921","Uncollectible Accounts - Gas Cost","921",{"$f":"F2181-E2181","v":0},0,0]
[{"$f":"B2182&C2182","v":"Uncollectible Accounts - Gas Cost923"},"Uncollectible Accounts - Gas Cost","923",0,0,0]
["Uncollectible Accounts - Gas Cost924","Uncollectible Accounts - Gas Cost","924",0,0,0]
["Uncollectible Accounts - Gas Cost925","Uncollectible Accounts - Gas Cost","925",0,0,0]
["Uncollectible Accounts - Gas Cost926","Uncollectible Accounts - Gas Cost","926",0,0,0]
["Uncollectible Accounts - Gas Cost928","Uncollectible Accounts - Gas Cost","928",0,0,0]
["Uncollectible Accounts - Gas Cost930.1","Uncollectible Accounts - Gas Cost","930.1",0,0,0]
["Uncollectible Accounts - Gas Cost930.2","Uncollectible Accounts - Gas Cost","930.2",0,0,0]
["Uncollectible Accounts - Gas Cost931","Uncollectible Accounts - Gas Cost","931",0,0,0]
["Uncollectible Accounts - Gas Cost932","Uncollectible Accounts - Gas Cost","932",0,0,0]
["Uncollectible Accounts - Gas Cost935","Uncollectible Accounts - Gas Cost","935",0,0,0]
["Uncollectible Accounts - Gas CostTotal","Uncollectible Accounts - Gas Cost","Total",15546.085184000025,199935.42814999999,215481.51333400002]
["Uncollectible Accounts - Non-Gas Cost500","Uncollectible Accounts - Non-Gas Cost","500",0,0,0]
["Uncollectible Accounts - Non-Gas Cost505","Uncollectible Accounts - Non-Gas Cost","505",0,0,0]
["Uncollectible Accounts - Non-Gas Cost535","Uncollectible Accounts - Non-Gas Cost","535",0,0,0]
["Uncollectible Accounts - Non-Gas Cost548","Uncollectible Accounts - Non-Gas Cost","548",0,0,0]
["Uncollectible Accounts - Non-Gas Cost552","Uncollectible Accounts - Non-Gas Cost","552",0,0,0]
["Uncollectible Accounts - Non-Gas Cost557","Uncollectible Accounts - Non-Gas Cost","557",0,0,0]
["Uncollectible Accounts - Non-Gas Cost569","Uncollectible Accounts - Non-Gas Cost","569",0,0,0]
["Uncollectible Accounts - Non-Gas Cost582","Uncollectible Accounts - Non-Gas Cost","582",0,0,0]
["Uncollectible Accounts - Non-Gas Cost588","Uncollectible Accounts - Non-Gas Cost","588",0,0,0]
["Uncollectible Accounts - Non-Gas Cost594","Uncollectible Accounts - Non-Gas Cost","594",0,0,0]
["Uncollectible Accounts - Non-Gas Cost742","Uncollectible Accounts - Non-Gas Cost","742",0,0,0]
["Uncollectible Accounts - Non-Gas Cost764","Uncollectible Accounts - Non-Gas Cost","764",0,0,0]
["Uncollectible Accounts - Non-Gas Cost807","Uncollectible Accounts - Non-Gas Cost","807",0,0,0]
["Uncollectible Accounts - Non-Gas Cost818","Uncollectible Accounts - Non-Gas Cost","818",0,0,0]
["Uncollectible Accounts - Non-Gas Cost823","Uncollectible Accounts - Non-Gas Cost","823",0,0,0]
["Uncollectible Accounts - Non-Gas Cost825","Uncollectible Accounts - Non-Gas Cost","825",0,0,0]
["Uncollectible Accounts - Non-Gas Cost834","Uncollectible Accounts - Non-Gas Cost","834",0,0,0]
["Uncollectible Accounts - Non-Gas Cost840","Uncollectible Accounts - Non-Gas Cost","840",0,0,0]
["Uncollectible Accounts - Non-Gas Cost841","Uncollectible Accounts - Non-Gas Cost","841",0,0,0]
["Uncollectible Accounts - Non-Gas Cost852","Uncollectible Accounts - Non-Gas Cost","852",0,0,0]
["Uncollectible Accounts - Non-Gas Cost859","Uncollectible Accounts - Non-Gas Cost","859",0,0,0]
["Uncollectible Accounts - Non-Gas Cost865","Uncollectible Accounts - Non-Gas Cost","865",0,0,0]
["Uncollectible Accounts - Non-Gas Cost866","Uncollectible Accounts - Non-Gas Cost","866",0,0,0]
["Uncollectible Accounts - Non-Gas Cost867","Uncollectible Accounts - Non-Gas Cost","867",0,0,0]
["Uncollectible Accounts - Non-Gas Cost870","Uncollectible Accounts - Non-Gas Cost","870",0,0,0]
["Uncollectible Accounts - Non-Gas Cost871","Uncollectible Accounts - Non-Gas Cost","871",0,0,0]
["Uncollectible Accounts - Non-Gas Cost874","Uncollectible Accounts - Non-Gas Cost","874",0,0,0]
["Uncollectible Accounts - Non-Gas Cost875","Uncollectible Accounts - Non-Gas Cost","875",0,0,0]
["Uncollectible Accounts - Non-Gas Cost876","Uncollectible Accounts - Non-Gas Cost","876",0,0,0]
["Uncollectible Accounts - Non-Gas Cost878","Uncollectible Accounts - Non-Gas Cost","878",0,0,0]
["Uncollectible Accounts - Non-Gas Cost879","Uncollectible Accounts - Non-Gas Cost","879",0,0,0]
["Uncollectible Accounts - Non-Gas Cost880","Uncollectible Accounts - Non-Gas Cost","880",0,0,0]
["Uncollectible Accounts - Non-Gas Cost881","Uncollectible Accounts - Non-Gas Cost","881",0,0,0]
["Uncollectible Accounts - Non-Gas Cost885","Uncollectible Accounts - Non-Gas Cost","885",0,0,0]
["Uncollectible Accounts - Non-Gas Cost886","Uncollectible Accounts - Non-Gas Cost","886",0,0,0]
["Uncollectible Accounts - Non-Gas Cost887","Uncollectible Accounts - Non-Gas Cost","887",0,0,0]
["Uncollectible Accounts - Non-Gas Cost889","Uncollectible Accounts - Non-Gas Cost","889",0,0,0]
["Uncollectible Accounts - Non-Gas Cost890","Uncollectible Accounts - Non-Gas Cost","890",0,0,0]
["Uncollectible Accounts - Non-Gas Cost892","Uncollectible Accounts - Non-Gas Cost","892",0,0,0]
["Uncollectible Accounts - Non-Gas Cost893","Uncollectible Accounts - Non-Gas Cost","893",0,0,0]
["Uncollectible Accounts - Non-Gas Cost894","Uncollectible Accounts - Non-Gas Cost","894",0,0,0]
["Uncollectible Accounts - Non-Gas Cost901","Uncollectible Accounts - Non-Gas Cost","901",0,0,0]
["Uncollectible Accounts - Non-Gas Cost902","Uncollectible Accounts - Non-Gas Cost","902",0,0,0]
["Uncollectible Accounts - Non-Gas Cost903","Uncollectible Accounts - Non-Gas Cost","903",0,0,0]
["Uncollectible Accounts - Non-Gas Cost904","Uncollectible Accounts - Non-Gas Cost","904",13017.823837910313,879658.97438406083,892676.79822197114]
["Uncollectible Accounts - Non-Gas Cost905","Uncollectible Accounts - Non-Gas Cost","905",0,0,0]
["Uncollectible Accounts - Non-Gas Cost907","Uncollectible Accounts - Non-Gas Cost","907",0,0,0]
["Uncollectible Accounts - Non-Gas Cost908","Uncollectible Accounts - Non-Gas Cost","908",0,0,0]
["Uncollectible Accounts - Non-Gas Cost909","Uncollectible Accounts - Non-Gas Cost","909",0,0,0]
["Uncollectible Accounts - Non-Gas Cost910","Uncollectible Accounts - Non-Gas Cost","910",0,0,0]
["Uncollectible Accounts - Non-Gas Cost912","Uncollectible Accounts - Non-Gas Cost","912",0,0,0]
["Uncollectible Accounts - Non-Gas Cost913","Uncollectible Accounts - Non-Gas Cost","913",0,0,0]
["Uncollectible Accounts - Non-Gas Cost916","Uncollectible Accounts - Non-Gas Cost","916",{"$f":"F2245-E2245","v":0},0,0]
[{"$f":"B2246&C2246","v":"Uncollectible Accounts - Non-Gas Cost920"},"Uncollectible Accounts - Non-Gas Cost","920",0,0,0]
["Uncollectible Accounts - Non-Gas Cost921","Uncollectible Accounts - Non-Gas Cost","921",0,0,0]
["Uncollectible Accounts - Non-Gas Cost923","Uncollectible Accounts - Non-Gas Cost","923",0,0,0]
["Uncollectible Accounts - Non-Gas Cost924","Uncollectible Accounts - Non-Gas Cost","924",0,0,0]
["Uncollectible Accounts - Non-Gas Cost925","Uncollectible Accounts - Non-Gas Cost","925",0,0,0]
["Uncollectible Accounts - Non-Gas Cost926","Uncollectible Accounts - Non-Gas Cost","926",0,0,0]
["Uncollectible Accounts - Non-Gas Cost928","Uncollectible Accounts - Non-Gas Cost","928",0,0,0]
["Uncollectible Accounts - Non-Gas Cost930.1","Uncollectible Accounts - Non-Gas Cost","930.1",0,0,0]
["Uncollectible Accounts - Non-Gas Cost930.2","Uncollectible Accounts - Non-Gas Cost","930.2",0,0,0]
["Uncollectible Accounts - Non-Gas Cost931","Uncollectible Accounts - Non-Gas Cost","931",0,0,0]
["Uncollectible Accounts - Non-Gas Cost932","Uncollectible Accounts - Non-Gas Cost","932",0,0,0]
["Uncollectible Accounts - Non-Gas Cost935","Uncollectible Accounts - Non-Gas Cost","935",0,0,0]
["Uncollectible Accounts - Non-Gas CostTotal","Uncollectible Accounts - Non-Gas Cost","Total",13017.823837910313,879658.97438406083,892676.79822197114]
["Utilities500","Utilities","500",0,0,0]
["Utilities505","Utilities","505",0,0,0]
["Utilities535","Utilities","535",0,0,0]
["Utilities548","Utilities","548",0,0,0]
["Utilities552","Utilities","552",0,0,0]
["Utilities557","Utilities","557",0,0,0]
["Utilities569","Utilities","569",0,0,0]
["Utilities582","Utilities","582",0,0,0]
["Utilities588","Utilities","588",0,0,0]
["Utilities594","Utilities","594",0,0,0]
["Utilities742","Utilities","742",0,0,0]
["Utilities764","Utilities","764",0,0,0]
["Utilities807","Utilities","807",0,0,0]
["Utilities818","Utilities","818",0,0,0]
["Utilities823","Utilities","823",0,0,0]
["Utilities825","Utilities","825",0,0,0]
["Utilities834","Utilities","834",0,0,0]
["Utilities840","Utilities","840",0,0,0]
["Utilities841","Utilities","841",0,0,0]
["Utilities852","Utilities","852",0,0,0]
["Utilities859","Utilities","859",0,0,0]
["Utilities865","Utilities","865",0,0,0]
["Utilities866","Utilities","866",0,0,0]
["Utilities867","Utilities","867",0,0,0]
["Utilities870","Utilities","870",-6.4057644498527111,10.833348593832163,4.4275841439794519]
["Utilities871","Utilities","871",0,0,0]
["Utilities874","Utilities","874",-48811.682566187803,83019.46475581608,34207.782189628277]
["Utilities875","Utilities","875",5720.8016874861278,11254.661075908691,16975.462763394818]
["Utilities876","Utilities","876",0,0,0]
["Utilities878","Utilities","878",0,0,0]
["Utilities879","Utilities","879",0,0,0]
["Utilities880","Utilities","880",93865.65875510202,374447.84379754547,468313.50255264749]
["Utilities881","Utilities","881",0,0,0]
["Utilities885","Utilities","885",0,0,0]
["Utilities886","Utilities","886",-1936.0947698082373,6504.5500538489196,4568.4552840406823]
["Utilities887","Utilities","887",-6011.3433890804627,21195.054932116353,15183.71154303589]
["Utilities889","Utilities","889",0,0,0]
["Utilities890","Utilities","890",0,0,0]
["Utilities892","Utilities","892",-6.4057644498527111,10.833348593832163,4.4275841439794519]
["Utilities893","Utilities","893",0,0,0]
["Utilities894","Utilities","894",0,0,0]
["Utilities901","Utilities","901",0,0,0]
["Utilities902","Utilities","902",0,0,0]
["Utilities903","Utilities","903",0,0,0]
["Utilities904","Utilities","904",0,0,0]
["Utilities905","Utilities","905",-4205.346434419358,12050.701943814207,7845.3555093948489]
["Utilities907","Utilities","907",0,0,0]
["Utilities908","Utilities","908",0,0,0]
["Utilities909","Utilities","909",0,0,0]
["Utilities910","Utilities","910",0,0,0]
["Utilities912","Utilities","912",{"$f":"F2309-E2309","v":0},0,0]
[{"$f":"B2310&C2310","v":"Utilities913"},"Utilities","913",0,0,0]
["Utilities916","Utilities","916",0,0,0]
["Utilities920","Utilities","920",0,0,0]
["Utilities921","Utilities","921",-51027.130297637836,316756.65740354714,265729.52710590931]
["Utilities923","Utilities","923",-440.37937700624116,1159.4765697639248,719.09719275768362]
["Utilities924","Utilities","924",0,0,0]
["Utilities925","Utilities","925",0,0,0]
["Utilities926","Utilities","926",0,0,0]
["Utilities928","Utilities","928",0,0,0]
["Utilities930.1","Utilities","930.1",0,0,0]
["Utilities930.2","Utilities","930.2",0,0,0]
["Utilities931","Utilities","931",0,0,0]
["Utilities932","Utilities","932",0,0,0]
["Utilities935","Utilities","935",0,0,0]
["UtilitiesTotal","Utilities","Total",-12858.32792045176,826410.07722954871,813551.74930909695]
[]
[]
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[{"$f":"'WPD-2.7.H CKY Exclusions'!C21","v":"Miscellaneous & Other - Lobbying"},"D-2.7",{"$f":"+C6","v":"ADJ 8.1"},"CKY Direct Exclusion","Lobbying Exclusion - Misc & Other - Employee Expenses (ERS)",-504,5.3080000000000016E-2,-530.75232000000005,-504,-530.75232000000005,-530.75232000000005,921,"Miscellaneous & Other","Miscellaneous & Other921","Lobbying","Lobbying 921",""]
[{"$f":"A7","v":"Miscellaneous & Other - Lobbying"},"D-2.7",{"$f":"+C6","v":"ADJ 8.1"},"CKY Direct Exclusion","Lobbying Exclusion - Misc & Other - AP Vendor Review",-3193,5.3080000000000016E-2,-3362.4844400000002,-3193,-3362.4844400000002,-3362.4844400000002,921,"Miscellaneous & Other","Miscellaneous & Other921","Lobbying","Lobbying 921",""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C13","v":"Labor - Lobbying"},"D-2.7",{"$f":"+C7","v":"ADJ 8.1"},"CKY Direct Exclusion","Lobbying Exclusion - Labor (per Linda Rumpke)",{"$f":"-386-2702-869","v":-3957},0.06,-4194.42,{"$f":"+F9","v":-3957},{"$f":"+H9","v":-4194.42},-4194.42,920,"Labor","Labor920","Lobbying","Lobbying 920",""]
[{"$f":"A9","v":"Labor - Lobbying"},"D-2.7",{"$f":"+C8","v":"ADJ 8.1"},"CKY Direct Exclusion","Lobbying Exclusion - Labor (Tyler Burke)",-13434,{"$f":"G9","v":0.06},{"$f":"+F10*(1+G10)","v":-14240.04},{"$f":"+F10","v":-13434},{"$f":"+H10","v":-14240.04},{"$f":"+J10","v":-14240.04},920,"Labor",{"$f":"M10&L10","v":"Labor920"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E10)),\"Lobbying\",\"Non-Lobbying\")","v":"Lobbying"},{"$f":"O10&\" \"&L10","v":"Lobbying 920"},{"$f":"IF(L10=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C25","v":"Corporate Dues & Memberships - Charitable Contributions"},"D-2.7",{"$f":"+'D-2.7'!A81","v":"ADJ 8.2"},"CKY Direct Exclusion","Charitables & Other - Dues & Donations",-1515,{"$f":"+$G$3","v":5.3080000000000016E-2},-1595.4162000000001,-1515,-1595.4162000000001,-1595.4162000000001,930.2,"Dues & Donations","Dues & Donations930.2",{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E11)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O11&\" \"&L11","v":"Non-Lobbying 930.2"},""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C27","v":"Employee Expenses: Activities & Business Expenses - Charitable Contributions"},"D-2.7",{"$f":"+C11","v":"ADJ 8.2"},"CKY Direct Exclusion","Charitables & Other - Employee Expenses - Employee Expenses (ERS)",-130,5.3080000000000016E-2,-136.90039999999999,{"$f":"+F12","v":-130},{"$f":"+H12","v":-136.90039999999999},-136.90039999999999,921,"Employee Expenses","Employee Expenses921",{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E12)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O12&\" \"&L12","v":"Non-Lobbying 921"},""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C29","v":"Charitable Contributions"},"D-2.7",{"$f":"+C12","v":"ADJ 8.2"},"CKY Direct Exclusion","Charitables & Other - Misc. & Other - AP Vendor Review",-1800,5.3080000000000016E-2,-1895.5440000000001,-1800,-1895.5440000000001,-1895.5440000000001,923,"Miscellaneous & Other",{"$f":"M13&L13","v":"Miscellaneous & Other923"},"Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C31","v":"Employee Expenses: Entertainment"},"D-2.7",{"$f":"+C13","v":"ADJ 8.2"},"CKY Direct Exclusion","Employee Expenses - Entertainment",-7392,5.3080000000000016E-2,-7784.3673600000002,-7392,-7784.3673600000002,-7784.3673600000002,921,"Employee Expenses","Employee Expenses921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C33","v":"Employee Expenses: Gifts"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Gifts",-2509,5.3080000000000016E-2,-2642.1777200000001,-2509,-2642.1777200000001,-2642.1777200000001,921,"Employee Expenses","Employee Expenses921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C23","v":"Corporate Dues & Memberships"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Dues & Donations - AP Vendor Review",-7676,5.3080000000000016E-2,-8083.4420799999998,-7676,-8083.4420799999998,-8083.4420799999998,930.2,"Dues & Donations","Dues & Donations930.2","Non-Lobbying","Non-Lobbying 930.2",""]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C37","v":"Miscellaneous & Other [1]"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Misc. & Other - Employee Expenses (ERS)",-3954,5.3080000000000016E-2,-4163.8783199999998,-3954,-4163.8783199999998,-4163.8783199999998,921,"Miscellaneous & Other","Miscellaneous & Other921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"$A$17","v":"Miscellaneous & Other [1]"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Misc. & Other - Employee Expenses (ERS)",-612,5.3080000000000016E-2,{"$f":"+F18*(1+G18)","v":-644.48496},{"$f":"+F18","v":-612},{"$f":"+H18","v":-644.48496},{"$f":"+J18","v":-644.48496},930.2,"Miscellaneous & Other",{"$f":"M18&L18","v":"Miscellaneous & Other930.2"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E18)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O18&\" \"&L18","v":"Non-Lobbying 930.2"},{"$f":"IF(L18=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"$A$17","v":"Miscellaneous & Other [1]"},"D-2.7",{"$f":"+C17","v":"ADJ 8.2"},"CKY Direct Exclusion","Misc. & Other - Employee Expenses (ERS)",{"$f":"-6162+1-SUM(F17:F18)","v":-1595},5.3080000000000016E-2,-1679.6626000000001,-1595,-1679.6626000000001,-1679.6626000000001,"Allocate","Miscellaneous & Other","Miscellaneous & OtherAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"$A$17","v":"Miscellaneous & Other [1]"},"D-2.7",{"$f":"+C19","v":"ADJ 8.2"},"CKY Direct Exclusion","Materials & Supplies - AP Vendor Review",-1006,5.3080000000000016E-2,-1059.3984800000001,-1006,-1059.3984800000001,-1059.3984800000001,893,"Materials & Supplies","Materials & Supplies893","Non-Lobbying","Non-Lobbying 893",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 8.2","CKY Direct Exclusion","Materials & Supplies - Employee Expenses (ERS)",-1132,5.3080000000000016E-2,-1192.08656,-1132,-1192.08656,-1192.08656,921,"Materials & Supplies","Materials & Supplies921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 8.2","CKY Direct Exclusion","Outside Services - AP Vendor Review",-4940,5.3080000000000016E-2,-5202.2151999999996,-4940,-5202.2151999999996,-5202.2151999999996,923,"Outside Services","Outside Services923","Non-Lobbying","Non-Lobbying 923",{"$f":"IF(L22=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"'WPD-2.7.H CKY Exclusions'!C35","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-25096,5.3080000000000016E-2,{"$f":"+F23*(1+G23)","v":-26428.095680000002},-25096,-26428.095680000002,-26428.095680000002,921,"Employee Expenses",{"$f":"M23&L23","v":"Employee Expenses921"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E23)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O23&\" \"&L23","v":"Non-Lobbying 921"},{"$f":"IF(L23=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"$A$23","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-4238,5.3080000000000016E-2,-4462.9530400000003,-4238,-4462.9530400000003,-4462.9530400000003,874,"Employee Expenses","Employee Expenses874","Non-Lobbying","Non-Lobbying 874",""]
[{"$f":"$A$23","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-1388,5.3080000000000016E-2,-1461.6750400000001,-1388,-1461.6750400000001,-1461.6750400000001,878,"Employee Expenses","Employee Expenses878","Non-Lobbying","Non-Lobbying 878",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-1041,5.3080000000000016E-2,-1096.2562800000001,-1041,-1096.2562800000001,-1096.2562800000001,879,"Employee Expenses","Employee Expenses879","Non-Lobbying","Non-Lobbying 879",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-2632,5.3080000000000016E-2,-2771.7065600000001,-2632,-2771.7065600000001,-2771.7065600000001,880,"Employee Expenses","Employee Expenses880","Non-Lobbying","Non-Lobbying 880",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",-1187,5.3080000000000016E-2,-1250.00596,-1187,-1250.00596,-1250.00596,887,"Employee Expenses","Employee Expenses887","Non-Lobbying","Non-Lobbying 887",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 8.2","CKY Direct Exclusion","Employee Expenses - Employee Expenses (ERS)",{"$f":"-38097-SUM(F23:F28)","v":-2515},5.3080000000000016E-2,-2648.4962,-2515,-2648.4962,-2648.4962,"Allocate","Employee Expenses","Employee ExpensesAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C21","v":"Corporate Dues & Memberships - Lobbying"},"D-2.7",{"$f":"+'D-2.7'!A87","v":"ADJ 9.1"},"NCSC Exclusion","Lobbying Exclusion - Dues & Donations",{"$f":"-8220-101.02","v":-8321.02},5.3080000000000016E-2,-8762.6997416000013,-8321.02,{"$f":"+H30","v":-8762.6997416000013},{"$f":"+J30","v":-8762.6997416000013},923,"Corporate Service Bill",{"$f":"M30&L30","v":"Corporate Service Bill923"},"Lobbying","Lobbying 923",""]
[{"$f":"A30","v":"Corporate Dues & Memberships - Lobbying"},{"$f":"B30","v":"D-2.7"},{"$f":"$C$30","v":"ADJ 9.1"},{"$f":"D30","v":"NCSC Exclusion"},"Lobbying Exclusion - Dues & Donations",{"$f":"-1379","v":-1379},5.3080000000000016E-2,{"$f":"+F31*(1+G31)","v":-1452.19732},{"$f":"+F31","v":-1379},{"$f":"+H31","v":-1452.19732},{"$f":"+J31","v":-1452.19732},930.2,"Corporate Service Bill",{"$f":"M31&L31","v":"Corporate Service Bill930.2"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E31)),\"Lobbying\",\"Non-Lobbying\")","v":"Lobbying"},{"$f":"O31&\" \"&L31","v":"Lobbying 930.2"},{"$f":"IF(L31=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"A31","v":"Corporate Dues & Memberships - Lobbying"},{"$f":"B31","v":"D-2.7"},{"$f":"$C$30","v":"ADJ 9.1"},{"$f":"D31","v":"NCSC Exclusion"},"Lobbying Exclusion - Dues & Donations",{"$f":"-23-42","v":-65},5.3080000000000016E-2,-68.450199999999995,-65,-68.450199999999995,-68.450199999999995,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Lobbying","Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C23","v":"Employee Expenses: Activities & Business Expenses - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Employee Expenses - Employee Expenses (ERS)",-2477,5.3080000000000016E-2,-2608.4791599999999,-2477,-2608.4791599999999,{"$f":"+J33","v":-2608.4791599999999},921,"Corporate Service Bill","Corporate Service Bill921","Lobbying","Lobbying 921",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C25","v":"Outside Services, Miscellaneous & Other, and Materials & Supplies - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Misc. & Other - Employee Expenses (ERS)",-44,5.3080000000000016E-2,-46.335520000000002,-44,-46.335520000000002,-46.335520000000002,921,"Corporate Service Bill","Corporate Service Bill921","Lobbying","Lobbying 921",""]
[{"$f":"A34","v":"Outside Services, Miscellaneous & Other, and Materials & Supplies - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Materials & Supplies - Employee Expenses (ERS)",-7,5.3080000000000016E-2,-7.3715600000000006,-7,-7.3715600000000006,-7.3715600000000006,921,"Corporate Service Bill","Corporate Service Bill921","Lobbying","Lobbying 921",""]
[{"$f":"A35","v":"Outside Services, Miscellaneous & Other, and Materials & Supplies - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Outside Services - AP Vendor Review",{"$f":"-7914-1117","v":-9031},5.3080000000000016E-2,-9510.3654800000004,-9031,-9510.3654800000004,-9510.3654800000004,923,"Corporate Service Bill","Corporate Service Bill923","Lobbying","Lobbying 923",""]
[{"$f":"A36","v":"Outside Services, Miscellaneous & Other, and Materials & Supplies - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Outside Services - Employee Expenses (ERS)",-7,5.3080000000000016E-2,{"$f":"+F37*(1+G37)","v":-7.3715600000000006},{"$f":"+F37","v":-7},{"$f":"+H37","v":-7.3715600000000006},{"$f":"+J37","v":-7.3715600000000006},921,"Corporate Service Bill",{"$f":"M37&L37","v":"Corporate Service Bill921"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E37)),\"Lobbying\",\"Non-Lobbying\")","v":"Lobbying"},{"$f":"O37&\" \"&L37","v":"Lobbying 921"},{"$f":"IF(L37=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C13","v":"Labor & Incentive Compensation - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Labor & Incentive Compensation",-25508,{"$f":"G9","v":0.06},{"$f":"+F38*(1+G38)","v":-27038.48},{"$f":"+F38","v":-25508},{"$f":"+H38","v":-27038.48},-27038.48,920,"Corporate Service Bill",{"$f":"M38&L38","v":"Corporate Service Bill920"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E38)),\"Lobbying\",\"Non-Lobbying\")","v":"Lobbying"},{"$f":"O38&\" \"&L38","v":"Lobbying 920"}]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C15","v":"Employee Benefits - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Benefits",-1145,5.3080000000000016E-2,-1205.7765999999999,-1145,-1205.7765999999999,-1205.7765999999999,926,"Corporate Service Bill","Corporate Service Bill926","Lobbying","Lobbying 926"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C17","v":"Payroll Taxes - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Payroll Tax",-357,5.3080000000000016E-2,-375.94956000000002,-357,-375.94956000000002,-375.94956000000002,923,"Corporate Service Bill","Corporate Service Bill923","Lobbying","Lobbying 923"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C19","v":"Leases Building & Land - Lobbying"},"D-2.7","ADJ 9.1","NCSC Exclusion","Lobbying Exclusion - Leases Building & Land",-312,5.3080000000000016E-2,-328.56096000000002,-312,-328.56096000000002,-328.56096000000002,931,"Corporate Service Bill","Corporate Service Bill931","Lobbying","Lobbying 931"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C33","v":"Corporate Dues & Memberships - Charitable Contributions"},"D-2.7",{"$f":"+'D-2.7'!A93","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Dues & Donations - AP Vendor Review",-70,5.3080000000000016E-2,-73.715599999999995,-70,{"$f":"+H42","v":-73.715599999999995},-73.715599999999995,910,"Corporate Service Bill","Corporate Service Bill910","Non-Lobbying","Non-Lobbying 910",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C39","v":"Charitable Contributions - Advertising (Misclassified)"},"D-2.7",{"$f":"+C42","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Advertising (Misclassified as Advertising)",-308,5.3080000000000016E-2,-324.34863999999999,-308,{"$f":"+H43","v":-324.34863999999999},-324.34863999999999,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C35","v":"Employee Expenses: Activities & Business Expenses - Charitable Contributions"},"D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Employee Expenses - Employee Expenses (ERS)",-2124,5.3080000000000016E-2,-2236.7419199999999,-2124,{"$f":"+H44","v":-2236.7419199999999},-2236.7419199999999,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"A44","v":"Employee Expenses: Activities & Business Expenses - Charitable Contributions"},"D-2.7",{"$f":"+C44","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Employee Expenses - Employee Expenses (ERS)",-349,5.3080000000000016E-2,-367.52492000000001,{"$f":"+F45","v":-349},{"$f":"+H45","v":-367.52492000000001},-367.52492000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Employee Expenses: Activities & Business Expenses - Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Employee Expenses - Employee Expenses (ERS)",{"$f":"-2714+1-SUM(F44:F45)","v":-240},5.3080000000000016E-2,-252.73920000000001,-240,-252.73920000000001,-252.73920000000001,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C37","v":"Charitable Contributions"},"D-2.7",{"$f":"+C46","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Materials & Supplies - Employee Expenses (ERS)",-29,5.3080000000000016E-2,-30.53932,-29,-30.53932,-30.53932,921,"Corporate Service Bill",{"$f":"M47&L47","v":"Corporate Service Bill921"},"Non-Lobbying","Non-Lobbying 921",""]
["Charitable Contributions","D-2.7",{"$f":"+C47","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Misc. & Other - Employee Expenses (ERS)",-904,5.3080000000000016E-2,-951.98432000000003,-904,-951.98432000000003,-951.98432000000003,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Charitable Contributions","D-2.7",{"$f":"+C48","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Misc. & Other - Employee Expenses (ERS)",-174,5.3080000000000016E-2,{"$f":"+F49*(1+G49)","v":-183.23591999999999},{"$f":"+F49","v":-174},{"$f":"+H49","v":-183.23591999999999},{"$f":"+J49","v":-183.23591999999999},903,"Corporate Service Bill",{"$f":"M49&L49","v":"Corporate Service Bill903"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E49)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O49&\" \"&L49","v":"Non-Lobbying 903"},{"$f":"IF(L49=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Misc. & Other - Employee Expenses (ERS)",-116,5.3080000000000016E-2,-122.15728,-116,-122.15728,-122.15728,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Misc. & Other - AP Vendor Review",-3204,5.3080000000000016E-2,-3374.0683199999999,-3204,-3374.0683199999999,-3374.0683199999999,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
["Charitable Contributions","D-2.7",{"$f":"+C48","v":"ADJ 9.2"},"NCSC Exclusion","Charitables & Other - Misc. & Other - AP Vendor Review",-602,5.3080000000000016E-2,-633.95416,-602,-633.95416,-633.95416,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Misc. & Other - AP Vendor Review",-109,5.3080000000000016E-2,{"$f":"+F53*(1+G53)","v":-114.78572},-109,-114.78572,-114.78572,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Utilities - Employee Expenses (ERS)",-3,5.3080000000000016E-2,-3.15924,-3,-3.15924,-3.15924,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Outside Services - AP Vendor Review",-9328,5.3080000000000016E-2,-9823.1302400000004,-9328,-9823.1302400000004,-9823.1302400000004,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Outside Services - AP Vendor Review",-26,5.3080000000000016E-2,-27.38008,-26,-27.38008,-27.38008,903,"Corporate Service Bill","Corporate Service Bill903","Non-Lobbying","Non-Lobbying 903",""]
["Charitable Contributions","D-2.7","ADJ 9.2","NCSC Exclusion","Charitables & Other - Charitable Contributions Budget Removal",-2736,5.3080000000000016E-2,{"$f":"+F57*(1+G57)","v":-2881.2268800000002},{"$f":"+F57","v":-2736},{"$f":"+H57","v":-2881.2268800000002},{"$f":"+J57","v":-2881.2268800000002},923,"Corporate Service Bill",{"$f":"M57&L57","v":"Corporate Service Bill923"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E57)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O57&\" \"&L57","v":"Non-Lobbying 923"}]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C41","v":"Advertising"},"D-2.7",{"$f":"+C56","v":"ADJ 9.2"},"NCSC Exclusion","Advertising Expense - Employee Expenses (ERS)",{"$f":"-9713","v":-9713},5.3080000000000016E-2,-10228.56604,-9713,-10228.56604,-10228.56604,910,"Corporate Service Bill","Corporate Service Bill910","Non-Lobbying","Non-Lobbying 910",""]
[{"$f":"$A$58","v":"Advertising"},"D-2.7",{"$f":"+C57","v":"ADJ 9.2"},"NCSC Exclusion","Advertising Expense - AP Vendor Review",-5337,5.3080000000000016E-2,{"$f":"+F59*(1+G59)","v":-5620.2879599999997},{"$f":"+F59","v":-5337},{"$f":"+H59","v":-5620.2879599999997},{"$f":"+J59","v":-5620.2879599999997},910,"Corporate Service Bill",{"$f":"M59&L59","v":"Corporate Service Bill910"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E59)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O59&\" \"&L59","v":"Non-Lobbying 910"},{"$f":"IF(L59=\"Allocate\",\"See 'INPUT - FTP O&M Excld Allocates' tab\",\"\")","v":""}]
[{"$f":"$A$58","v":"Advertising"},"D-2.7","ADJ 9.2","NCSC Exclusion","Advertising Expense - Employee Expenses (ERS)",{"$f":"-150","v":-150},5.3080000000000016E-2,-157.96199999999999,-150,-157.96199999999999,-157.96199999999999,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Advertising","D-2.7","ADJ 9.2","NCSC Exclusion","Advertising Expense - AP Vendor Review",{"$f":"-13580","v":-13580},5.3080000000000016E-2,-14300.8264,-13580,-14300.8264,-14300.8264,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Advertising","D-2.7","ADJ 9.2","NCSC Exclusion","Advertising Expense - AP Vendor Review",-1037,5.3080000000000016E-2,-1092.04396,-1037,-1092.04396,-1092.04396,930.1,"Corporate Service Bill","Corporate Service Bill930.1","Non-Lobbying","Non-Lobbying 930.1",""]
["Advertising","D-2.7","ADJ 9.2","NCSC Exclusion","Advertising Expense",{"$f":"-29943+1-SUM(F58:F62)","v":-125},5.3080000000000016E-2,-131.63499999999999,-125,-131.63499999999999,-131.63499999999999,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C51","v":"Miscellaneous & Other [1]"},"D-2.7","ADJ 9.2","NCSC Exclusion","Clearing Accounts  - Employee Expenses (ERS)",0,5.3080000000000016E-2,0,0,0,0,870,"Corporate Service Bill","Corporate Service Bill870","Non-Lobbying","Non-Lobbying 870",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C31","v":"Corporate Dues & Memberships"},"D-2.7","ADJ 9.2","NCSC Exclusion","Dues & Donations - AP Vendor Review",-9433,5.3080000000000016E-2,-9933.7036399999997,-9433,-9933.7036399999997,-9933.7036399999997,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"$A$65","v":"Corporate Dues & Memberships"},"D-2.7","ADJ 9.2","NCSC Exclusion","Dues & Donations - AP Vendor Review",-1377,5.3080000000000016E-2,-1450.0911599999999,-1377,-1450.0911599999999,-1450.0911599999999,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C43","v":"Employee Expenses - Entertainment"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Entertainment",-7485,5.3080000000000016E-2,-7882.3037999999997,-7485,-7882.3037999999997,-7882.3037999999997,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"$A$67","v":"Employee Expenses - Entertainment"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Entertainment",{"$f":"-7692-F67","v":-207},5.3080000000000016E-2,-217.98756,-207,-217.98756,-217.98756,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C45","v":"Employee Expenses - Gifts"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Gifts",-12389,5.3080000000000016E-2,-13046.608120000001,-12389,-13046.608120000001,-13046.608120000001,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"$A$69","v":"Employee Expenses - Gifts"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Gifts",-2547,5.3080000000000016E-2,-2682.1947599999999,-2547,-2682.1947599999999,-2682.1947599999999,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"$A$70","v":"Employee Expenses - Gifts"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Gifts",{"$f":"-16051-SUM(F69:F70)","v":-1115},5.3080000000000016E-2,-1174.1841999999999,-1115,-1174.1841999999999,-1174.1841999999999,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C47","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Work Order Review",-1296,5.3080000000000016E-2,-1364.79168,-1296,-1364.79168,-1364.79168,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"$A$72","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - AP Vendor Review",-189,5.3080000000000016E-2,-199.03211999999999,-189,-199.03211999999999,-199.03211999999999,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"$A$72","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - AP Vendor Review",-916,5.3080000000000016E-2,-964.62128000000007,-916,-964.62128000000007,-964.62128000000007,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Employee Expenses (ERS)",{"$f":"-47089","v":-47089},5.3080000000000016E-2,-49588.484120000001,-47089,-49588.484120000001,-49588.484120000001,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Employee Expenses (ERS)",-2614,5.3080000000000016E-2,-2752.7511199999999,-2614,-2752.7511199999999,-2752.7511199999999,870,"Corporate Service Bill","Corporate Service Bill870","Non-Lobbying","Non-Lobbying 870",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Employee Expenses (ERS)",-4610,5.3080000000000016E-2,-4854.6988000000001,-4610,-4854.6988000000001,-4854.6988000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Employee Expenses (ERS)",-751,5.3080000000000016E-2,-790.86307999999997,-751,-790.86307999999997,-790.86307999999997,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
["Employee Expenses: Activities & Business Expenses","D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Employee Expenses (ERS)",{"$f":"-57020-SUM(F73:F78)","v":-851},5.3080000000000016E-2,-896.17107999999996,-851,-896.17107999999996,-896.17107999999996,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"$A$64","v":"Miscellaneous & Other [1]"},"D-2.7","ADJ 9.2","NCSC Exclusion","Leases Building & Land - Work Order Review",-56,5.3080000000000016E-2,-58.972480000000004,-56,-58.972480000000004,-58.972480000000004,931,"Corporate Service Bill","Corporate Service Bill931","Non-Lobbying","Non-Lobbying 931",""]
[{"$f":"$A$64","v":"Miscellaneous & Other [1]"},"D-2.7","ADJ 9.2","NCSC Exclusion","Leases Building & Land - AP Vendor Review",-109,5.3080000000000016E-2,-114.78572,-109,-114.78572,-114.78572,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Leases Building & Land - AP Vendor Review",{"$f":"-3570-F81","v":-3461},5.3080000000000016E-2,-3644.7098799999999,-3461,-3644.7098799999999,-3644.7098799999999,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Leases Other - Employee Expenses (ERS)",{"$f":"-1964-SUM(F84:F85)","v":-1385},5.3080000000000016E-2,-1458.5158000000001,-1385,-1458.5158000000001,-1458.5158000000001,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Leases Other - Employee Expenses (ERS)",{"$f":"-328","v":-328},5.3080000000000016E-2,-345.41023999999999,-328,-345.41023999999999,-345.41023999999999,923,"Corporate Service Bill",{"$f":"M84&L84","v":"Corporate Service Bill923"},"Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Leases Other - Employee Expenses (ERS)",-251,5.3080000000000016E-2,-264.32308,-251,-264.32308,-264.32308,930.2,"Corporate Service Bill",{"$f":"M85&L85","v":"Corporate Service Bill930.2"},"Non-Lobbying","Non-Lobbying 930.2",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Leases Other - Work Order Review",-65,5.3080000000000016E-2,-68.450199999999995,-65,-68.450199999999995,-68.450199999999995,931,"Corporate Service Bill","Corporate Service Bill931","Non-Lobbying","Non-Lobbying 931",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Legal Fees - AP Vendor Review",-141,5.3080000000000016E-2,{"$f":"+F87*(1+G87)","v":-148.48428000000001},-141,-148.48428000000001,-148.48428000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Employee Expenses (ERS)",{"$f":"-9982-SUM(F89:F94)","v":-5521},5.3080000000000016E-2,-5814.0546800000002,-5521,-5814.0546800000002,-5814.0546800000002,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Employee Expenses (ERS)",-262,5.3080000000000016E-2,-275.90696000000003,-262,-275.90696000000003,-275.90696000000003,903,"Corporate Service Bill","Corporate Service Bill903","Non-Lobbying","Non-Lobbying 903",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Employee Expenses (ERS)",-452,5.3080000000000016E-2,-475.99216000000001,-452,-475.99216000000001,-475.99216000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Employee Expenses (ERS)",-136,5.3080000000000016E-2,-143.21888000000001,-136,-143.21888000000001,-143.21888000000001,930.2,"Corporate Service Bill","Corporate Service Bill930.2","Non-Lobbying","Non-Lobbying 930.2",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - AP Vendor Review",-58,5.3080000000000016E-2,-61.07864,-58,-61.07864,-61.07864,903,"Corporate Service Bill","Corporate Service Bill903","Non-Lobbying","Non-Lobbying 903",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - AP Vendor Review",-157,5.3080000000000016E-2,-165.33356000000001,-157,-165.33356000000001,-165.33356000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - AP Vendor Review",-3396,5.3080000000000016E-2,-3576.2596800000001,-3396,-3576.2596800000001,-3576.2596800000001,932,"Corporate Service Bill","Corporate Service Bill932","Non-Lobbying","Non-Lobbying 932",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Work Order Review",-35,5.3080000000000016E-2,-36.857799999999997,-35,-36.857799999999997,-36.857799999999997,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other (Taxes)",-4917,5.3080000000000016E-2,-5177.9943599999997,-4917,-5177.9943599999997,-5177.9943599999997,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other  - Work Order Review",3148,5.3080000000000016E-2,3315.09584,3148,3315.09584,3315.09584,926,"Corporate Service Bill","Corporate Service Bill926","Non-Lobbying","Non-Lobbying 926",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - Employee Expenses (ERS)",-442,5.3080000000000016E-2,{"$f":"+F98*(1+G98)","v":-465.46136000000001},-442,-465.46136000000001,-465.46136000000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - Employee Expenses (ERS)",-7343,5.3080000000000016E-2,-7732.7664400000003,-7343,-7732.7664400000003,-7732.7664400000003,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - Employee Expenses (ERS)",-756,5.3080000000000016E-2,-796.12847999999997,-756,-796.12847999999997,-796.12847999999997,870,"Corporate Service Bill","Corporate Service Bill870","Non-Lobbying","Non-Lobbying 870",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - Employee Expenses (ERS)",-181,5.3080000000000016E-2,-190.60748000000001,-181,-190.60748000000001,-190.60748000000001,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - AP Vendor Review",{"$f":"-1259","v":-1259},5.3080000000000016E-2,-1325.82772,-1259,-1325.82772,-1325.82772,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C49","v":"Outside Services"},"D-2.7","ADJ 9.2","NCSC Exclusion","Misc. & Other - AP Vendor Review",{"$f":"-27-13-1","v":-41},5.3080000000000016E-2,-43.176279999999998,-41,-43.176279999999998,-43.176279999999998,"Allocate","Corporate Service Bill","Corporate Service BillAllocate","Non-Lobbying","Non-Lobbying Allocate","See 'INPUT - FTP O&M Excld Allocates' tab"]
[{"$f":"A103","v":"Outside Services"},"D-2.7","ADJ 9.2","NCSC Exclusion","Outside Services - Employee Expenses (ERS)",-130,5.3080000000000016E-2,{"$f":"+F104*(1+G104)","v":-136.90039999999999},-130,-136.90039999999999,-136.90039999999999,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"A104","v":"Outside Services"},"D-2.7","ADJ 9.2","NCSC Exclusion","Outside Services - AP Vendor Review",-2641,5.3080000000000016E-2,-2781.1842799999999,-2641,-2781.1842799999999,-2781.1842799999999,870,"Corporate Service Bill","Corporate Service Bill870","Non-Lobbying","Non-Lobbying 870",""]
[{"$f":"A105","v":"Outside Services"},"D-2.7","ADJ 9.2","NCSC Exclusion","Outside Services - Work Order Review",{"$f":"-15422+204","v":-15218},5.3080000000000016E-2,-16025.77144,-15218,-16025.77144,-16025.77144,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"A106","v":"Outside Services"},{"$f":"$B$3","v":"D-2.7"},"ADJ 9.2","NCSC Exclusion","Outside Services - AP Vendor Review",-16731,5.3080000000000016E-2,-17619.081480000001,-16731,-17619.081480000001,-17619.081480000001,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
[{"$f":"A107","v":"Outside Services"},"D-2.7","ADJ 9.2","NCSC Exclusion","Outside Services - AP Vendor Review",{"$f":"-4819","v":-4819},{"$f":"+$G$3","v":5.3080000000000016E-2},-5074.79252,-4819,-5074.79252,-5074.79252,932,"Corporate Service Bill","Corporate Service Bill932","Non-Lobbying","Non-Lobbying 932",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Utilities - AP Vendor Review",-260,5.3080000000000016E-2,-273.80079999999998,-260,-273.80079999999998,-273.80079999999998,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Utilities - Employee Expenses (ERS)",{"$f":"-277-F109","v":-17},5.3080000000000016E-2,-17.902360000000002,-17,-17.902360000000002,-17.902360000000002,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Materials & Supplies - Fuel Cost - Personal Use of Plane",-535,5.3080000000000016E-2,-563.39779999999996,-535,-563.39779999999996,-563.39779999999996,880,"Corporate Service Bill","Corporate Service Bill880","Non-Lobbying","Non-Lobbying 880",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Outside Services - Maintenance Cost - Personal Use of Plane 5003",-560,5.3080000000000016E-2,-589.72479999999996,-560,-589.72479999999996,-589.72479999999996,923,"Corporate Service Bill","Corporate Service Bill923","Non-Lobbying","Non-Lobbying 923",""]
["Miscellaneous & Other [1]","D-2.7","ADJ 9.2","NCSC Exclusion","Misc & Other - FBO/Airport Fees - Personal Use of Plane",-62,5.3080000000000016E-2,-65.290959999999998,-62,-65.290959999999998,-65.290959999999998,930.2,"Corporate Service Bill",{"$f":"M113&L113","v":"Corporate Service Bill930.2"},{"$f":"IF(ISNUMBER(SEARCH(\"Lobbying*\",E113)),\"Lobbying\",\"Non-Lobbying\")","v":"Non-Lobbying"},{"$f":"O113&\" \"&L113","v":"Non-Lobbying 930.2"},""]
[{"$f":"A72","v":"Employee Expenses: Activities & Business Expenses"},"D-2.7","ADJ 9.2","NCSC Exclusion","Employee Expenses - Crew Expenses - Personal Use of Plane",-87,5.3080000000000016E-2,-91.617959999999997,-87,-91.617959999999997,-91.617959999999997,921,"Corporate Service Bill","Corporate Service Bill921","Non-Lobbying","Non-Lobbying 921",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C27","v":"Labor"},"D-2.7","ADJ 9.2","NCSC Exclusion","Labor - Personal Use of Plane",-179,5.3080000000000016E-2,-188.50131999999999,-179,-188.50131999999999,-188.50131999999999,920,"Corporate Service Bill","Corporate Service Bill920","Non-Lobbying","Non-Lobbying 920",""]
[{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!C29","v":"Benefits"},"D-2.7","ADJ 9.2","NCSC Exclusion","Benefits - Personal Use of Plane",-2,5.3080000000000016E-2,-2.10616,-2,-2.10616,-2.10616,926,"Corporate Service Bill","Corporate Service Bill926","Non-Lobbying","Non-Lobbying 926",""]
[]
[null,null,null,null,"Total Proforma Adj - O&M Exclusions (CKY Direct) CHECK",{"$f":"SUM(F3:F29)","v":-172625.72999999998},null,{"$f":"SUM(H3:H29)","v":-181909.04946840002}]
[null,null,null,null,"Total Proforma Adj - O&M Lobbying Exclusions (CKY Direct) FYI",{"$f":"SUM(F3:F9)","v":-86833.73},null,{"$f":"SUM(H3:H9)","v":-91470.246828400006}]
[null,null,null,null,"Total Proforma Adj - O&M Exclusions (CKY NCSC) CHECK",{"$f":"SUM(F30:F116)","v":-260631.02000000002},null,{"$f":"SUM(H30:H116)","v":-274641.82990160014}]
[null,null,null,null,"Total Proforma Adj - O&M Lobbying Exclusions (CKY NCSC) FYI",{"$f":"SUM(F30:F41)","v":-48653.020000000004},null,{"$f":"SUM(H30:H41)","v":-51412.037661599999}]
[]
[null,null,null,null,"NCSC by Category"]
[null,null,null,null,"Leases Building & Land",{"$f":"SUM(F80:F82)+F41","v":-3938},null,{"$f":"SUM(H80:H82)+H41","v":-4147.0290399999994}]
[null,null,null,null,"Utilities",{"$f":"SUM(F109:F110)+F54","v":-280},null,{"$f":"SUM(H109:H110)+H54","v":-294.86239999999998}]
[null,null,null,null,"Misc. & Other",{"$f":"SUM(F96:F103)+SUM(F48:F53)+F34+F57+F113","v":-19742},null,{"$f":"SUM(H96:H103)+SUM(H48:H53)+H34+H57+H113","v":-20789.905359999997}]
[null,null,null,null,"Materials & Supplies ",{"$f":"F111+SUM(F88:F95)+F47+F35","v":-10588},null,{"$f":"H111+SUM(H88:H95)+H47+H35","v":-11150.011040000001}]
[null,null,null,null,"Advertising",{"$f":"SUM(F58:F63)+F43","v":-30250},null,{"$f":"SUM(H58:H63)+H43","v":-31855.669999999995}]
[null,null,null,null,"Outside Services - All Oher",{"$f":"F112+SUM(F104:F108)+SUM(F55:F56)+SUM(F36:F37)+F40+F87","v":-58989},null,{"$f":"H112+SUM(H104:H108)+SUM(H55:H56)+SUM(H36:H37)+H40+H87","v":-62120.136120000003}]
[null,null,null,null,"Leases Other",{"$f":"SUM(F83:F86)","v":-2029},null,{"$f":"SUM(H83:H86)","v":-2136.6993199999997}]
[null,null,null,null,"Labor",{"$f":"F115+F38","v":-25687},null,{"$f":"H115+H38","v":-27226.981319999999}]
[null,null,null,null,"Benefits",{"$f":"F116+F39","v":-1147},null,{"$f":"H116+H39","v":-1207.88276}]
[null,null,null,null,"Employee Expenses",{"$f":"SUM(F114)+SUM(F67:F79)+SUM(F44:F46)+F33","v":-87336},null,{"$f":"SUM(H114)+SUM(H67:H79)+SUM(H44:H46)+H33","v":-91971.794879999987}]
[null,null,null,null,"Dues & Donations",{"$f":"SUM(F65:F66)+SUM(F30:F32)+F42","v":-20645.02},null,{"$f":"SUM(H65:H66)+SUM(H30:H32)+H42","v":-21740.857661599999}]
[null,null,null,null,null,{"$f":"SUM(F124:F134)","v":-260631.02},null,{"$f":"SUM(H124:H134)","v":-274641.82990159997}]
[null,null,null,null,null,{"$f":"F120-F135","v":0},null,{"$f":"H120-H135","v":0}]

{"sheet":"INPUT - FTP O&M Excld Allocates","index":4,"n_rows":2294,"n_cols":17,"rows_kept":2294,"cut":false,"hidden":false,"merged":[[3,8,3,15],[4,8,4,15],[3,3,3,5],[2,3,2,6],[2,7,2,16]]}
[]
[]
[null,null,null,"Direct",null,null,null,"NCSC"]
[null,null,null,"Non-Lobbying Allocate",null,null,null,"Lobbying Allocate","Non-Lobbying Allocate"]
[null,null,null,{"$f":"+'D-2.7'!A81","v":"ADJ 8.2"},{"$f":"+D5","v":"ADJ 8.2"},{"$f":"+D5","v":"ADJ 8.2"},"6.2 TOTAL",{"$f":"+'D-2.7'!A87","v":"ADJ 9.1"},{"$f":"+'D-2.7'!A93","v":"ADJ 9.2"},null,null,null,null,null,null,null,"7.2 TOTAL"]
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["401K",880,4.5082698129115511E-5,"","","",0,null,null,null,null,null,null,null,null,null,0]
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["401K",893,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",894,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",901,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",902,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",903,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",904,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",905,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",907,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",908,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",909,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",910,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",912,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",913,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",916,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",920,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",921,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",923,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",924,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",925,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",926,0.9999549173018708,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",928,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",930.1,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",930.2,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",931,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",932,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["401K",935,0,"","","",0,null,null,null,null,null,null,null,null,null,{"$f":"SUM(I72:P72)","v":0}]
["Advertising Expense",500,0,{"$f":"IF($A73=$D$7,$D$6*$C73,\"\")","v":""},{"$f":"IF($A73=$E$7,$E$6*$C73,\"\")","v":""},{"$f":"IF($A73=$F$7,$F$6*$C73,\"\")","v":""},{"$f":"SUM(D73:F73)","v":0},null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",505,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",535,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",548,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",552,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",557,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",569,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",582,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",588,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",594,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",742,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",764,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",807,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",818,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",823,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",825,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",834,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",840,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",841,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",852,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",859,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",865,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",866,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",867,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",870,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",871,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",874,3.8954131452213032E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",875,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",876,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",878,3.8954131452213032E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",879,2.9215598589159776E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",880,9.738532863053258E-4,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",881,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",885,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",886,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",887,3.1651681854485787E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",889,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",890,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",892,9.738532863053258E-4,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",893,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",894,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",901,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",902,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",903,1.2174616128379267E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",904,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",905,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",907,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",908,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",909,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",910,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",912,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",913,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",916,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",920,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",921,5.5681903207451628E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",923,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",924,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",925,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",926,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",928,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",930.1,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",930.2,0.97738908715899897,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",931,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Advertising Expense",932,0,"","","",0,null,null,null,null,null,null,null,null,null,{"$f":"SUM(I136:P136)","v":0}]
["Advertising Expense",935,0,{"$f":"IF($A137=$D$7,$D$6*$C137,\"\")","v":""},{"$f":"IF($A137=$E$7,$E$6*$C137,\"\")","v":""},{"$f":"IF($A137=$F$7,$F$6*$C137,\"\")","v":""},{"$f":"SUM(D137:F137)","v":0},null,null,null,null,null,null,null,null,null,0]
["Amortizations",500,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
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["Utilities",500,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",505,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",535,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",548,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",552,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",557,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",569,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",582,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",588,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",594,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",742,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",764,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",807,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",818,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",823,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",825,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",834,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",840,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",841,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",852,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",859,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",865,0,"","","",0,null,null,null,null,null,null,null,null,null,{"$f":"SUM(I2248:P2248)","v":0}]
["Utilities",866,0,{"$f":"IF($A2249=$D$7,$D$6*$C2249,\"\")","v":""},{"$f":"IF($A2249=$E$7,$E$6*$C2249,\"\")","v":""},{"$f":"IF($A2249=$F$7,$F$6*$C2249,\"\")","v":""},{"$f":"SUM(D2249:F2249)","v":0},null,null,null,null,null,null,null,null,null,0]
["Utilities",867,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",870,1.0167563570803975E-5,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",871,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",874,7.8555209504534623E-2,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",875,3.6276262657466596E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",876,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",878,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",879,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",880,0.29168547135137984,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",881,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",885,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",886,1.0491061944925632E-2,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",887,3.4868078693544982E-2,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",889,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",890,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",892,1.0167563570803975E-5,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",893,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",894,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",901,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",902,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",903,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",904,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",905,1.8016179542470489E-2,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",907,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",908,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",909,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",910,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",912,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",913,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",916,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",920,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",921,0.56108469313880305,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",923,1.6513444314530817E-3,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",924,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",925,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",926,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",928,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",930.1,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",930.2,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",931,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",932,0,"","","",0,null,null,null,null,null,null,null,null,null,0]
["Utilities",935,0,"","",{"$f":"IF($A2291=$F$7,$F$6*$C2291,\"\")","v":""},0,null,null,null,null,null,null,null,null,null,0]
[]
["Grand Total ",null,null,{"$f":"SUM(D8:D2291)","v":-1679.6626000000001},{"$f":"SUM(E8:E2291)","v":-2648.4962},0,-4328.1587999999992,-68.450199999999981,-252.73919999999993,-122.15727999999997,-131.63499999999996,-217.98755999999995,-1174.1841999999999,-896.17107999999985,-190.60747999999998,-43.176279999999984,-3028.6580799999992]
["Check",null,null,{"$f":"D2293-D6","v":0},{"$f":"E2293-E6","v":0},0,0,0,0,0,0,0,0,0,0,0,0]

{"sheet":"INPUT - NCSC Resi Cust Fees Adj","index":5,"n_rows":48,"n_cols":4,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
["COLUMBIA GAS OF KENTUCKY, INC."]
["CASE NO. 2026 - 00099"]
["FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"]
[]
[null,null,null,"WITNESS: JONDA"]
[]
[]
[]
["LINE"]
["NO.","DESCRIPTION","REFERENCE","AMOUNT"]
[null,null,null,"$"]
[null,"Residential Credit Card, Debit Card, ACH and Check Transactions"]
["1","Residential Credit Card, Debit Card, ACH and Check Number of Annual Transactions","WP-Transactions",251261]
[]
["2","Residential Credit Card, Debit Card, ACH and Check Transaction Fee",null,1.35]
[]
["3",{"$f":"\"Annualized \"&B12","v":"Annualized Residential Credit Card, Debit Card, ACH and Check Transactions"},{"$f":"\"Line \" & A13 & \" x \" & \"Line \" & A15","v":"Line 1 x Line 2"},{"$f":"+ROUND((D13*D15),0)","v":339202}]
[]
[{"$f":"+A17+1","v":4},"Residential Lockbox Number of Annual Transactions Reduction","WP-Transactions",-19515.434705361717]
[]
[{"$f":"+A19+1","v":5},"Residential Lockbox Transaction Fee",null,0.16]
[]
[{"$f":"+A21+1","v":6},"Annualized Residential Lockbox Transactions",{"$f":"\"Line \" & A19 & \" x \" & \"Line \" & A21","v":"Line 4 x Line 5"},{"$f":"+ROUND((D19*D21),0)","v":-3122}]
[]
[{"$f":"+A23+1","v":7},"Residential In-house Number of Annual Transactions Reduction","WP-Transactions",-2899.1121192763571]
[]
[{"$f":"+A25+1","v":8},"Residential In-house Transaction Fee",null,1]
[]
[{"$f":"+A27+1","v":9},"Annualized Residential In-house Transactions",{"$f":"\"Line \" & A25 & \" x \" & \"Line \" & A27","v":"Line 7 x Line 8"},{"$f":"+ROUND((D25*D27),0)","v":-2899}]
[]
[{"$f":"+A29+1","v":10},{"$f":"\"Total \"&B17","v":"Total Annualized Residential Credit Card, Debit Card, ACH and Check Transactions"},{"$f":"\"Line \" & A17 & \" + \" & \"Line \" & A23 & \" + \" & \"Line \" & A29","v":"Line 3 + Line 6 + Line 9"},{"$f":"+D17+D23+D29","v":333181}]
[]
[null,"Residential Walk-in Transactions"]
[{"$f":"+A31+1","v":11},"Residential Authorized Walk-in Paystation Number of Annual Transactions","WP-Transactions",29488]
[]
[{"$f":"+A34+1","v":12},"Residential Authorized Walk-in Paystation Transaction Fee",null,0.55000000000000004]
[]
[{"$f":"+A36+1","v":13},"Annualized Residential Authorized Walk-in Paystation Transactions",{"$f":"\"Line \" & A34 & \" x \" & \"Line \" & A36","v":"Line 11 x Line 12"},{"$f":"+ROUND((D34*D36),0)","v":16218}]
[]
[{"$f":"+A38+1","v":14},"Residential Authorized Walk-in Paystation Number of Annual Transactions Reduction","WP-Transactions",-2639.06389059398]
[]
[{"$f":"+A40+1","v":15},"Residential Authorized Walk-in Paystation Transaction Fee",null,0.55000000000000004]
[]
[{"$f":"+A42+1","v":16},"Annualized Residential Authorized Walk-in Paystation Transactions",{"$f":"\"Line \" & A40 & \" x \" & \"Line \" & A42","v":"Line 14 x Line 15"},{"$f":"+ROUND((D40*D42),0)","v":-1451}]
[]
[{"$f":"+A44+1","v":17},"Total Annualized Residenital Walk-in Transactions",{"$f":"\"Line \" & A38 & \" + \" & \"Line \" & A44","v":"Line 13 + Line 16"},{"$f":"+D38+D44","v":14767}]
[]
[{"$f":"+A46+1","v":18},"Total Annualized Customer Payment Transaction Expenses",{"$f":"\"Line \" & A31 & \" + \" & \"Line \" & A46","v":"Line 10 + Line 17"},{"$f":"D31+D46","v":347948}]

{"sheet":"INPUT - NCSC CKY GenCo Adj","index":6,"n_rows":63,"n_cols":28,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HIGHLY CONFIDENTIAL Attachment GBJ-4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WITNESS:  G. JONDA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
["COLUMBIA GAS OF KENTUCKY, INC."]
["CASE NO. 2026 - 00099"]
["NISOURCE CORPORATE SERVICE COSTS"]
["BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"]
["FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"]
[null,null,null,"CONFIDENTIAL",null,"CONFIDENTIAL","CONFIDENTIAL",null,"CONFIDENTIAL",null,null,null,null,null,"CONFIDENTIAL"]
["Line No.",null,"Employee Number","Base Salaries [1]","% Allocation to CKY  [2]","Base Salary Billed to CKY","Rate Year \nBase Salary Billed to CKY + 2026 & 2027 Merit Increase [3]","O&M Experience \nRatio [4]","Rate Year \nBase Salary\nBilled to CKY, \nAllocated to O&M Expense",null,"Location",null,"Job Title",null,"Target Incentive Compensation [5]","Target Incentive Compensation (Gross)","Target Incentive Compensation (O&M Expense)",null,"Benefits Experience Factor [6]","Employee Benefits (Gross)","Employee Benefits\n(O&M Expense)","Payroll Tax Experience Factor [7]","Payroll Tax \n(Gross)","Payroll Tax (Expense)",null,"TOTAL \nNCSC GenCo\nAdjustment","TOTAL \nNCSC GenCo\nCapital\nAdjustment","TOTAL \nNCSC Billed to CKY GenCo\nExpense \nAdjustment"]
[null,null,-1,-2,-3,"(4 = 2 x 3)","(5 = 4 x 1.0552)",-6,"(7 = 5 x 6)",null,-8,null,-9,null,-10,"(11 = 5 x 10)","(12 = 6 x 11)",null,-13,"(14 = 5 x 13)","(15 = 14 x 6)",-16,"(17 = ((5 + 11)","(18 = 17 x 6)",null,"(19 = 5 + 11","(20 = 19 - 21)","(21 = 7 + 12 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," x 17)",null,null,"+ 14 + 17)",null,"+ 15 + 18)"]
[1,null,1,null,3.85E-2,15978,{"$f":"+F13*1.0552","v":16859.9856},0.9793844645861296,{"$f":"+G13*H13","v":16512.407969785854},null,"Merrilville IN-SLC",null,"SVP Commercial Development",null,null,9272.99,{"$f":"+P13*H13","v":9081.8223462625338},null,{"$f":"+G60","v":0.22090504487346835},{"$f":"+ROUND((G13*S13),0)","v":3724},{"$f":"+T13*H13","v":3647.2277461187468},7.2800000000000004E-2,1192.190272,{"$f":"+W13*H13","v":1167.6126312275123},null,{"$f":"+G13+P13+T13+W13","v":31049.165871999998},{"$f":"+Z13-AB13","v":640.09517860535198},{"$f":"+I13+Q13+U13+X13","v":30409.070693394646}]
[{"$f":"+A13+1","v":2},null,{"$f":"+C13+1","v":2},null,1.06E-2,2199,{"$f":"+F14*1.0552","v":2320.3847999999998},0.62179814539381117,{"$f":"+G14*H14","v":1442.8109652399894},null,"Columbus OH - Arena District",null,"Sr Counsel",null,null,464.08,{"$f":"+P14*H14","v":288.56408331435989},null,{"$f":"$S$13","v":0.22090504487346835},{"$f":"+ROUND((G14*S14),0)","v":513},{"$f":"+T14*H14","v":318.98244858702515},{"$f":"$V$13","v":7.2800000000000004E-2},176.15998400000004,{"$f":"+W14*H14","v":109.53595134380348},null,{"$f":"+G14+P14+T14+W14","v":3473.6247839999996},{"$f":"+Z14-AB14","v":1313.7313355148217},{"$f":"+I14+Q14+U14+X14","v":2159.8934484851779}]
[{"$f":"+A14+1","v":3},null,{"$f":"+C14+1","v":3},null,3.56E-2,5577,5884.8503999999994,0.67324110870653142,{"$f":"+G15*H15","v":3961.9232078680743},null,"Columbus OH - Arena District",null,"Financial Analysis & Projects Manager",null,null,882.73,594.29012388851652,null,0.22090504487346835,1300,875.21344131849082,7.2800000000000004E-2,493,331.90786659231998,null,8560.5803999999989,2797.2457603325975,5763.3346396674015]
[{"$f":"+A15+1","v":4},null,{"$f":"C15+1","v":4},null,2.0500000000000001E-2,3895,4110.0039999999999,0.74269608279266286,3052.4838710621752,null,"Columbus OH - Arena District",null,"Director Strategic Planning & Capital",null,null,1027.5,763.12022506946107,null,0.22090504487346835,908,674.36804317573785,7.2800000000000004E-2,350.14980000000003,260.05488485063438,null,6395.6538,1645.6267758419917,4750.0270241580083]
[{"$f":"+A16+1","v":5},null,{"$f":"+C16+1","v":5},null,3.61E-2,4986,5261.2271999999994,0.60340716028694819,3174.6621643764511,null,"Merrilville IN-SLC",null,"Manager Strategy and Risk",null,null,789.18,476.19686275525373,null,0.22090504487346835,1162,701.1591202534338,7.2800000000000004E-2,440,265.49915052625721,null,7652.4071999999996,3034.8899020886038,4617.5172979113959]
[6,null,6,null,4.1399999999999999E-2,6012,6343.8623999999991,0.60374994020979011,3830.1065446991352,null,"Columbus OH - Arena District",null,"Mgr Strategic Financial Planning",null,null,951.58,574.51636810483205,null,0.22090504487346835,1401,845.85366623391599,7.2800000000000004E-2,531,320.59121825139857,null,9227.4423999999999,3656.374602710719,5571.0677972892809]
[7,null,7,null,3.6200000000000003E-2,5938,6265.7775999999994,0.59911380838898554,3753.9138804543973,null,"Columbus OH - Arena District",null,"Dir Portfolio Planning & Orig",null,null,1566.44,938.47583401284248,null,0.22090504487346835,1384,829.17351081035599,7.2800000000000004E-2,570,341.49487078172177,null,9786.2175999999999,3923.159503940682,5863.0580960593179]
[8,null,8,null,3.3799999999999997E-2,4572,4824.3743999999997,0.58531671809639907,2823.7869906762844,null,"Columbus OH - Arena District",null,"Mgr Financial Planning & Analysis",null,null,723.66,423.57029621764013,null,0.22090504487346835,1066,623.94762149076143,7.2800000000000004E-2,404,236.46795411094521,null,7018.0343999999996,2910.2615375043688,4107.7728624956308]
[9,null,9,null,1.8099999999999998E-2,3266,3446.2831999999999,0.57091002859642015,1967.5176402633622,null,"Columbus OH - Arena District",null,"Dir Tech Acctng Commercial Dev",null,null,861.57,491.87895333781773,null,0.22090504487346835,761,434.46253176187571,7.2800000000000004E-2,314,179.26574897927594,null,5382.8531999999996,2309.7283256576679,3073.1248743423316]
[10,null,10,null,4.1399999999999999E-2,3999,4219.7447999999995,0.57274802299274419,2416.8504917339123,null,"Columbus OH - Arena District",null,"Lead Financial Analyst",null,null,421.97,241.68248326224827,null,0.22090504487346835,932,533.80115742923761,7.2800000000000004E-2,338,193.58883177154755,null,5911.7147999999997,2525.7918358030538,3385.9229641969459]
[11,null,11,null,2.8199999999999999E-2,4632,4887.6863999999996,0.11582210761920265,566.1021402297132,null,"Virtual - Texas",null,"Project Mgmt Manager",null,null,733.15,84.914978201018428,null,0.22090504487346835,1080,125.08787622873886,7.2800000000000004E-2,409,47.371242016253888,null,7109.8363999999992,6286.3601633242752,823.47623667572441]
[12,null,12,null,4.1399999999999999E-2,9146,9650.859199999999,0.5854450646587942,5650.0478883569185,null,"Columbus OH - Arena District",null,"Dir Corporate Development",null,null,2412.71,1412.5091619529194,null,0.22090504487346835,2132,1248.1688778525493,7.2800000000000004E-2,731.713528,428.3780737116744,null,14927.282727999998,6188.1787261259378,8739.1040018740605]
[{"$f":"A24+1","v":13},null,{"$f":"C24+1","v":13},null,3.7600000000000001E-2,5226,5514.4751999999999,0.56851082612196191,3135.038851581071,null,"Columbus OH - Arena District",null,"Technical Accounting Project Manager",null,null,827.17,470.25510004330323,null,0.22090504487346835,1218,692.44618621654956,7.2800000000000004E-2,462,262.65200166834643,null,8021.6451999999999,3461.2530604907297,4560.3921395092702]
[14,null,14,null,2.8400000000000002E-2,11360,11987.071999999998,0.17706321576743633,2122.4695159557941,null,"Columbus OH - Arena District",null,"SVP Generation Construction",null,null,5993.54,1061.2354662307603,null,0.22090504487346835,2648,468.86339535217144,7.2800000000000004E-2,817.78715200000011,144.80002294641326,null,21446.399151999998,17649.03075151486,3797.3684004851393]
[15,null,15,null,2.86E-2,5434,5733.9567999999999,0.10419609910826605,597.45593101531608,null,"Merrilville IN-SLC",null,"Dir Category Management",null,null,1433.49,149.36406611070831,null,0.22090504487346835,1267,132.01645757017309,7.2800000000000004E-2,488.50183199999998,50.899985301641529,null,8922.9486319999996,7993.2121920021609,929.73643999783906]
[{"$f":"+A27+1","v":16},null,"Total",2942949,null,{"$f":"SUM(F13:F27)","v":92220},{"$f":"SUM(G13:G27)","v":97310.543999999994},null,{"$f":"SUM(I13:I27)","v":55007.578053298443},null,null,null,null,null,null,{"$f":"SUM(P13:P27)","v":28361.760000000002},{"$f":"SUM(Q13:Q27)","v":17052.396348764218},null,null,{"$f":"SUM(T13:T27)","v":21496},{"$f":"SUM(U13:U27)","v":12150.772080399764},null,{"$f":"SUM(W13:W27)","v":7717.5025680000008},{"$f":"SUM(X13:X27)","v":4340.1204340797458},null,{"$f":"SUM(Z13:Z27)","v":154885.806568},{"$f":"SUM(AA13:AA27)","v":66334.939651457826},{"$f":"SUM(AB13:AB27)","v":88550.86691654216}]
[{"$f":"+A28+1","v":17},null,"Adjustment",null,null,null,{"$f":"-G28","v":-97310.543999999994},null,{"$f":"-I28","v":-55007.578053298443},null,null,null,null,null,null,{"$f":"-P28","v":-28361.760000000002},{"$f":"-Q28","v":-17052.396348764218},null,null,{"$f":"-T28","v":-21496},{"$f":"-U28","v":-12150.772080399764},null,{"$f":"-W28","v":-7717.5025680000008},{"$f":"-X28","v":-4340.1204340797458},null,{"$f":"-Z28","v":-154885.806568},{"$f":"-AA28","v":-66334.939651457826},{"$f":"-AB28","v":-88550.86691654216}]
[{"$f":"+A29+1","v":18},null,"2027 FTP NCSC Billed to CKY GenCo Legal Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+AB30","v":-123000},null,-123000]
[{"$f":"+A30+1","v":19},null,"Total 2027 FTP NCSC Billed to CKY GenCo Adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(Z29:Z30)","v":-277885.806568},{"$f":"+SUM(AA29:AA30)","v":-66334.939651457826},{"$f":"+SUM(AB29:AB30)","v":-211550.86691654217}]
[]
["Footnotes:"]
["[1] Base salaries per the February 2026 payroll file provided by the NiSource Payroll Department.\n\n"]
["[2] Percentages of allocation to CKY per calendar 2025 ratable usage of billing pools allocated to CKY and CKY's NCSC Allocation Survey rates effective February 2026.\n\n"]
["[3] 2026 (3.00%) and 2027 (2.52%) for a Total Merit increase of 5.52%."]
[]
[null,null,"# of days between 2027 Merit & Rate Rffective Date of Columbia's 2026 Rate Case:"]
[null,null,"March",31]
[null,null,"April",30]
[null,null,"May",31]
[null,null,"June",30]
[null,null,"July",31]
[null,null,"August",31]
[null,null,"September",30]
[null,null,"October",31]
[null,null,"November",30]
[null,null,"December",31]
[null,null,"Total",{"$f":"SUM(D39:D48)","v":306}]
[null,null,"# of Days in 2027",365]
[null,null,"Ratio of Days",{"$f":"+D49/D50","v":0.83835616438356164}]
[null,null,"Merit",0.03]
[null,null,"Prorated 2027 Merit",{"$f":"+D51*D52","v":2.5150684931506847E-2}]
[]
["[4] O&M experience ratio per calendar year 2025 labor distribution."]
["[5] Target Incentive per the February 2026 payroll file provided by the NiSource Payroll Department.\n\n"]
["[6] Benefits Factor is based on FTP 2027 Lockton and Aon Actuarial Studies calculated as shown below:"]
[null,null,"Employee Benefits, including Pension and OPEB",null,null,null,3064028.7104105595]
[null,null,"CKY NCSC Allocated Gross Labor for 2027 Forecasted Test Period (FTP)",null,null,null,13870342.853263477]
[null,null,null,"CVA NCSC Benefits Experience Factor",null,null,{"$f":"+G58/G59","v":0.22090504487346835}]
["[7] Payroll Tax experience factor for Twelve-Months-Ended February 2026 per payroll files provided by the NiSource Payroll Department."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((D49/D50),4)","v":0.83840000000000003}]

{"sheet":"INPUT - GDP Inflation Factor","index":7,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":false,"merged":[[4,0,4,6],[6,0,6,12],[38,1,40,11]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"},null,null,null,null,null,null,null,null,null,null,"Workpaper WPD-2.7.H / WPD-2.7.I"]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B43","v":"WITNESS: N. DAVIS"}]
["ANNUAL AVERAGE INFLATION FACTOR"]
[]
[]
["Annual Average Inflation Factor [1]"]
[]
[null,"Line",null,null,null,null,null,null,null,"Annual ",null,"Annual "]
[null,"No.",null,"Year",null,"Quarter",null,"GDPIPD",null,"Average",null,"Increase"]
[]
[null,1,null,{"$f":"D16-1","v":2023},null,"I",null,1.2128752967910712]
[null,{"$f":"+B12+1","v":2},null,{"$f":"D12","v":2023},null,"II",null,1.2191960416818071]
[null,3,null,{"$f":"D12","v":2023},null,"III",null,1.2291431864005538]
[null,4,null,{"$f":"D12","v":2023},null,"IV",null,1.2340450416735769,null,{"$f":"AVERAGE(H12:H15)","v":1.2238148916367522}]
[null,5,null,{"$f":"D20-1","v":2024},null,"I",null,1.2437402735858003]
[null,6,null,{"$f":"D16","v":2024},null,"II",null,1.2516708816968178]
[null,7,null,{"$f":"D16","v":2024},null,"III",null,1.2569617314853503]
[null,8,null,{"$f":"D16","v":2024},null,"IV",null,1.264499984779456,null,{"$f":"AVERAGE(H16:H19)","v":1.2542182178868562},null,{"$f":"ROUND(J19/J15,5)-1","v":2.4839999999999973E-2}]
[null,9,null,{"$f":"D24-1","v":2025},null,"I",null,1.2757705575073435]
[null,10,null,{"$f":"D20","v":2025},null,"II",null,1.2824769584555553]
[null,11,null,{"$f":"D20","v":2025},null,"III",null,1.2943039852857849]
[null,12,null,{"$f":"D20","v":2025},null,"IV",null,1.3049462890483681,null,{"$f":"AVERAGE(H20:H23)","v":1.289374447574263},null,{"$f":"ROUND(J23/J19,5)-1","v":2.8029999999999999E-2}]
[null,13,null,{"$f":"D28-1","v":2026},null,"I",null,1.3120283498335248]
[null,14,null,{"$f":"D24","v":2026},null,"II",null,1.3222783016338973]
[null,15,null,{"$f":"D24","v":2026},null,"III",null,1.3307812156814325]
[null,16,null,{"$f":"D24","v":2026},null,"IV",null,1.3386904266335291,null,{"$f":"AVERAGE(H24:H27)","v":1.3259445734455959},null,{"$f":"ROUND(J27/J23,5)-1","v":2.8359999999999941E-2}]
[null,17,null,{"$f":"YEAR('General Headers Index'!B15)","v":2027},null,"I",null,1.3464596440455772]
[null,18,null,{"$f":"D28","v":2027},null,"II",null,1.3541111594449429]
[null,19,null,{"$f":"D28","v":2027},null,"III",null,1.3616768105242409]
[null,20,null,{"$f":"D28","v":2027},null,"IV",null,1.3690105548305258,null,{"$f":"AVERAGE(H28:H31)","v":1.3578145422113217},null,{"$f":"ROUND(J31/J27,5)-1","v":2.4040000000000061E-2}]
[]
[null,{"$f":"+B31+1","v":21},null,null,null,null,null,null,null,{"$f":"\"Rate of Inflation \"&$D$12&\" to \"&$D$28&\":\"","v":"Rate of Inflation 2023 to 2027:"},null,{"$f":"ROUND(J31/J15,5)-1","v":0.10949000000000009}]
[null,{"$f":"+B33+1","v":22},null,null,null,null,null,null,null,{"$f":"\"Rate of Inflation \"&$D$16&\" to \"&$D$28&\":\"","v":"Rate of Inflation 2024 to 2027:"},null,{"$f":"ROUND(J31/J19,5)-1","v":8.2600000000000007E-2}]
[null,{"$f":"+B34+1","v":23},null,null,null,null,null,null,null,{"$f":"\"Rate of Inflation \"&$D$20&\" to \"&$D$28&\":\"","v":"Rate of Inflation 2025 to 2027:"},null,{"$f":"ROUND(J31/J23,5)-1","v":5.3080000000000016E-2}]
[]
[null,"Footnote:"]
[null,"[1] Source: Source for GDPIPD Index is Moody's Analytics as of February 2026."]
[null,"Reflects the annual percentage rates of growth reported for the GDP Implicit Price Deflator, or Gross Domestic Product Implicit Price Deflator (GDPIPD)."]

{"sheet":"<<<<<Input Tabs","index":8,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Cost of Service >>>>>","index":9,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Index A","index":10,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[]
["SCHEDULE  A"]
[]
["JURISDICTIONAL OVERALL FINANCIAL SUMMARY FOR THE BASE AND FORECASTED PERIOD"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["A-1",null,"OVERALL FINANCIAL SUMMARY"]
["A-2",null,"RECONCILIATION OF REVENUE REQUIREMENT SCHEDULE A-1 TO REVENUE AT PROPOSED RATES SCHEDULE M"]

{"sheet":"A-1 Financial Summary","index":11,"n_rows":36,"n_cols":20,"rows_kept":36,"cut":false,"hidden":false,"merged":[[27,11,27,12],[24,11,24,12],[26,11,26,12],[4,0,4,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index A'!C19","v":"OVERALL FINANCIAL SUMMARY"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index A'!$A$19","v":"SCHEDULE A-1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"PAGE 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B43","v":"WITNESS: N. DAVIS"}]
[null,null,null,null,null,null,null,null,"FORECASTED PERIOD",null,null,null,null,null,null,null,null,null,"FORECASTED PERIOD"]
[null,null,null,null,null,null,"BASE PERIOD",null,"JURISDICTIONAL",null,null,null,null,null,null,null,null,null,"JURISDICTIONAL"]
[null,null,null,null,"SUPPORTING ",null,"JURISDICTIONAL",null,"REVENUE ",null,null,null,null,null,null,null,null,null,"REVENUE "]
["LINE",null,null,null,"SCHEDULE ",null,"REVENUE",null,"REQUIREMENT",null,"Reference","BASE PERIOD","BP CHECKS",null,"FORECASTED","FORECASTED CHECKS",null,null,"REQUIREMENT"]
["NO.","DESCRIPTION","REFERENCE",null,"REFERENCE",null,"REQUIREMENT",null,"WITH CWC ADJ",null,null,"Check to Reference:",null,null,null,null,null,null,"AS FILED","DIFFERENCE"]
[]
[{"$f":"IF(ISBLANK($B16),\"\",COUNTA($B$16:B16))","v":1},"RATE BASE",null,null,"B-1",null,{"$f":"'B-1 p.1 Summary (Base)'!J38","v":599158433.59081912},null,{"$f":"'B-1 p.2 Summary (Forecast)'!K41","v":598545049.11327982},null,"B-1",{"$f":"+'B-1 p.1 Summary (Base)'!J38","v":599158433.59081912},{"$f":"IF(ROUND(G16,0)=ROUND(L16,0),\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'B-1 p.2 Summary (Forecast)'!K41","v":598545049.11327982},{"$f":"IF(ROUND(I16,0)=ROUND(O16,0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I16-O16","v":0},null,609682978.11327982,{"$f":"+I16-S16","v":-11137929}]
[{"$f":"IF(ISBLANK($B17),\"\",COUNTA($B$16:B17))","v":""}]
[{"$f":"IF(ISBLANK($B18),\"\",COUNTA($B$16:B18))","v":2},"ADJUSTED OPERATING INCOME",null,null,"C-1",null,{"$f":"'C-1 Operating Income Summary'!I34","v":30786392.825327158},null,{"$f":"'C-1 Operating Income Summary'!M34","v":22861942.057227194},null,"C-1",{"$f":"+'C-1 Operating Income Summary'!I34","v":30786392.825327158},{"$f":"IF(G18=L18,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'C-1 Operating Income Summary'!M34","v":22861942.057227194},{"$f":"IF(ROUND(I18,0)=ROUND(O18,0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I18-O18","v":0},null,22889633.057227194,{"$f":"+I18-S18","v":-27691}]
[{"$f":"IF(ISBLANK($B19),\"\",COUNTA($B$16:B19))","v":""}]
[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$16:B20))","v":3},"EARNED RATE OF RETURN",{"$f":"\"LINE \"&A18&\" / LINE \"&A16","v":"LINE 2 / LINE 1"},null,null,null,{"$f":"ROUND(G18/G16,5)","v":5.1380000000000002E-2},null,{"$f":"ROUND(I18/I16,5)","v":3.8199999999999998E-2},null,"C-1",{"$f":"+'C-1 Operating Income Summary'!I38","v":5.1380000000000002E-2},{"$f":"IF(G20=L20,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'C-1 Operating Income Summary'!M38","v":3.8199999999999998E-2},{"$f":"IF(I20=O20,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I20-O20","v":0},null,3.7539999999999997E-2,{"$f":"+I20-S20","v":6.6000000000000086E-4}]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$16:B21))","v":""}]
[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$16:B22))","v":4},"REQUIRED RATE OF RETURN",null,null,"J",null,{"$f":"'J-1 Base Period Cost of Capital'!M23","v":8.1689999999999999E-2},null,{"$f":"'J-1.1, J-1.2 13 MO AVG WACC'!M23","v":8.1519999999999995E-2},null,"J",{"$f":"+'J-1 Base Period Cost of Capital'!M23","v":8.1689999999999999E-2},{"$f":"IF(G22=L22,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'J-1.1, J-1.2 13 MO AVG WACC'!M23","v":8.1519999999999995E-2},{"$f":"IF(I22=O22,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I22-O22","v":0},null,8.1519999999999995E-2,{"$f":"+I22-S22","v":0}]
[{"$f":"IF(ISBLANK($B23),\"\",COUNTA($B$16:B23))","v":""}]
[{"$f":"IF(ISBLANK($B24),\"\",COUNTA($B$16:B24))","v":5},"REQUIRED OPERATING INCOME",{"$f":"\"LINE \"&A16&\" × LINE \"&A22","v":"LINE 1 × LINE 4"},null,"C-1",null,{"$f":"ROUND(G22*G16,0)","v":48945252},null,{"$f":"I22*I16","v":48793392.403714567},null,"C-1",{"$f":"ROUND(L22*L16,0)","v":48945252},{"$f":"IF(G24=L24,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'C-1 Operating Income Summary'!Q34","v":48793392.403966486},{"$f":"IF(ROUND(I24,0)=ROUND(O24,0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I24-O24","v":-2.5191903114318848E-4},null,49701356.375794567,{"$f":"+I24-S24","v":-907963.97207999974}]
[{"$f":"IF(ISBLANK($B25),\"\",COUNTA($B$16:B25))","v":""},null,null,null,null,null,null,null,null,null,null,"Calculated - Not on C-1"]
[{"$f":"IF(ISBLANK($B26),\"\",COUNTA($B$16:B26))","v":6},"OPERATING INCOME DEFICIENCY",{"$f":"\"LINE \"&A24&\" - LINE \"&A18","v":"LINE 5 - LINE 2"},null,"C-1",null,{"$f":"G24-G18","v":18158859.174672842},null,{"$f":"I24-I18","v":25931450.346487373},null,"C-1",{"$f":"L24-L18","v":18158859.174672842},{"$f":"IF(G26=L26,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'C-1 Operating Income Summary'!O34","v":25931450.346739307},{"$f":"IF(ROUND(I26,0)=ROUND(O26,0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I26-O26","v":-2.5193393230438232E-4},null,26811723.318567373,{"$f":"+I26-S26","v":-880272.97207999974}]
[{"$f":"IF(ISBLANK($B27),\"\",COUNTA($B$16:B27))","v":""},null,null,null,null,null,null,null,null,null,null,"Calculated - Not on C-1"]
[{"$f":"IF(ISBLANK($B28),\"\",COUNTA($B$16:B28))","v":7},"GROSS REVENUE CONVERSION FACTOR",null,null,"H-1",null,{"$f":"I28","v":1.3415140000000001},null,{"$f":"'H-1 Gross Conversion Factor'!I33","v":1.3415140000000001},null,"H-1","See FORECASTED Check",null,null,{"$f":"'H-1 Gross Conversion Factor'!I33","v":1.3415140000000001},{"$f":"IF(I28=O28,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I28-O28","v":0},null,1.3415140000000001]
[{"$f":"IF(ISBLANK($B29),\"\",COUNTA($B$16:B29))","v":""}]
[{"$f":"IF(ISBLANK($B30),\"\",COUNTA($B$16:B30))","v":8},{"$f":"IF(I30>0,\"REVENUE DEFICIENCY\",\"REVENUE SUFFICIENCY\")","v":"REVENUE DEFICIENCY"},{"$f":"\"LINE \"&A26&\" × LINE \"&A28","v":"LINE 6 × LINE 7"},null,null,null,{"$f":"ROUND(G28*G26,0)","v":24360364},null,{"$f":"I28*I26","v":34787403.680117667},null,"Calc",{"$f":"ROUND(L26*G28,0)","v":24360364},{"$f":"IF(G30=L30,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"ROUND(O26*O28,0)","v":34787404},{"$f":"IF(ROUND(I30,0)=ROUND(O30,0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I30-O30","v":-0.31988233327865601},null,35968302.195984595,{"$f":"+I30-S30","v":-1180898.5158669278}]
[{"$f":"IF(ISBLANK($B31),\"\",COUNTA($B$16:B31))","v":""}]
[{"$f":"IF(ISBLANK($B32),\"\",COUNTA($B$16:B32))","v":9},"REVENUE INCREASE REQUESTED",null,null,"C-1",null,null,null,{"$f":"'C-1 Operating Income Summary'!O19","v":34787403.680117667},null,"C-1",null,null,null,{"$f":"'C-1 Operating Income Summary'!O19","v":34787403.680117667},{"$f":"IF(I32=O32,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I32-O32","v":0},null,35968302.195984595,{"$f":"+I32-S32","v":-1180898.5158669278}]
[{"$f":"IF(ISBLANK($B33),\"\",COUNTA($B$16:B33))","v":""}]
[{"$f":"IF(ISBLANK($B34),\"\",COUNTA($B$16:B34))","v":10},"ADJUSTED OPERATING REVENUES",null,null,"C-1",null,null,null,{"$f":"'C-1 Operating Income Summary'!M19","v":209853953.91667101},null,"C-1",null,null,null,{"$f":"'C-1 Operating Income Summary'!M19","v":209853953.91667101},{"$f":"IF(I34=O34,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I34-O34","v":0},null,209853953.91667101,{"$f":"+I34-S34","v":0}]
[{"$f":"IF(ISBLANK($B35),\"\",COUNTA($B$16:B35))","v":""}]
[{"$f":"IF(ISBLANK($B36),\"\",COUNTA($B$16:B36))","v":11},"REVENUE REQUIREMENTS",{"$f":"\"LINE \"&A32&\" + LINE \"&A34","v":"LINE 9 + LINE 10"},null,null,null,null,null,{"$f":"I34+I32","v":244641357.59678867},null,"C-1",null,null,null,{"$f":"'C-1 Operating Income Summary'!Q19","v":244641357.59678867},{"$f":"IF(I36=O36,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+I36-O36","v":0},null,245822256.11265561,{"$f":"+I36-S36","v":-1180898.5158669353}]

{"sheet":"A-2 Recon Sch A-1 to Sch M","index":12,"n_rows":37,"n_cols":16,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[16,11,20,11]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index A'!C20","v":"RECONCILIATION OF REVENUE REQUIREMENT SCHEDULE A-1 TO REVENUE AT PROPOSED RATES SCHEDULE M"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index A'!$A$20","v":"SCHEDULE A-2"}]
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[]
[null,null,null,null,null,"FORECASTED PERIOD"]
[null,null,null,"SUPPORTING ",null,"JURISDICTIONAL"]
["LINE",null,null,"SCHEDULE ",null,"REVENUE ",null,"SCHEDULE M",null,"SCHEDULE M",null,"DIFFERENCE"]
["NO.","DESCRIPTION",null,"REFERENCE",null,"REQUIREMENT",null,"REFERENCE",null,"AMOUNT",null,"TO SCHEDULE M"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Per Revenue Witness - Double check w/Base Margin revenue"]
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[{"$f":"IF(ISBLANK($B19),\"\",COUNTA($B$17:B19))","v":2},"BASE RATE - SMRP RIDER (2023 & 2024) ROLL-IN TO BASE RATES",null,{"$f":"UPPER('WPD-2.7.A Tracker Expense Adj'!$E$12)&\" AND \"&'D-2.6'!G6","v":"SCHEDULE M-2.2, COLUMN P AND SCHEDULE D-2.6"},null,{"$f":"-'D-2.6'!G50","v":7159719.1400000006},null,"SCHEDULE M-2.1\nAND M-2.2",null,7159719]
[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$17:B20))","v":""}]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$17:B21))","v":3},"BASE RATE - GAS COST UNCOLLECTIBLE - REVENUE DEFICIENCY GROSS-UP",null,{"$f":"'C-1 Operating Income Summary'!$Q$8&\", COLUMN 6, LINE \"&'C-1 Operating Income Summary'!$A$22&\" × \"&'H-1 Gross Conversion Factor'!$I$6&\", LINE \"&'H-1 Gross Conversion Factor'!$A$18","v":"SCHEDULE C-1, COLUMN 6, LINE 3 × SCHEDULE H-1, LINE 2"},null,{"$f":"'C-1 Operating Income Summary'!$O$19*'H-1 Gross Conversion Factor'!$I$18","v":155151.82041332481}]
[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$17:B22))","v":""}]
[{"$f":"IF(ISBLANK($B23),\"\",COUNTA($B$17:B23))","v":4},"GAS COST",null,{"$f":"'C-1 Operating Income Summary'!$Q$8&\", COLUMN 7, LINE \"&'C-1 Operating Income Summary'!$A$22","v":"SCHEDULE C-1, COLUMN 7, LINE 3"},null,{"$f":"'C-1 Operating Income Summary'!$Q$22","v":81721892.420000046},null,"WORKPAPER WPM-A.2",null,81721892,null,{"$f":"ROUND(IFERROR(SUM(J23,-F23),0),0)","v":0}]
[{"$f":"IF(ISBLANK($B24),\"\",COUNTA($B$17:B24))","v":""}]
[{"$f":"IF(ISBLANK($B25),\"\",COUNTA($B$17:B25))","v":5},"GAS COST UNCOLLECTIBLE",null,{"$f":"'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F6&\", LINE \"&'WPD-2.7.D(3) Uncoll. GC Rev Adj'!A20","v":"WORKPAPER WPD-2.7.D(3), LINE 5"},null,{"$f":"'WPD-2.7.D(3) Uncoll. GC Rev Adj'!$F$20","v":199153},null,"SCHEDULE M-2.3",null,199153,null,{"$f":"ROUND(IFERROR(SUM(J25,-F25),0),0)","v":0}]
[{"$f":"IF(ISBLANK($B26),\"\",COUNTA($B$17:B26))","v":""}]
[{"$f":"IF(ISBLANK($B27),\"\",COUNTA($B$17:B27))","v":6},"EAP",null,{"$f":"UPPER('WPD-2.7.A Tracker Expense Adj'!$E$12)&\" AND \"&'WPD-2.7.A Tracker Expense Adj'!$G$6&\", LINE \"&'WPD-2.7.A Tracker Expense Adj'!$A$12","v":"SCHEDULE M-2.2, COLUMN P AND WORKPAPER WPD-2.7.A, LINE 1"},null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!$G$12","v":452601.9},null,{"$f":"$H$25","v":"SCHEDULE M-2.3"},null,452602,null,{"$f":"ROUND(IFERROR(SUM(J27,-F27),0),0)","v":0}]
[{"$f":"IF(ISBLANK($B28),\"\",COUNTA($B$17:B28))","v":""}]
[{"$f":"IF(ISBLANK($B29),\"\",COUNTA($B$17:B29))","v":7},"EECP",null,{"$f":"UPPER('WPD-2.7.A Tracker Expense Adj'!$E$12)&\" AND \"&'WPD-2.7.A Tracker Expense Adj'!$G$6&\", LINE \"&'WPD-2.7.A Tracker Expense Adj'!$A$19","v":"SCHEDULE M-2.2, COLUMN P AND WORKPAPER WPD-2.7.A, LINE 4"},null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!$G$19","v":105607.11},null,{"$f":"$H$25","v":"SCHEDULE M-2.3"},null,105607,null,{"$f":"ROUND(IFERROR(SUM(J29,-F29),0),0)","v":0}]
[{"$f":"IF(ISBLANK($B30),\"\",COUNTA($B$17:B30))","v":""}]
[{"$f":"IF(ISBLANK($B31),\"\",COUNTA($B$17:B31))","v":8},"R&D",null,null,null,"N/A",null,null,null,"N/A",null,{"$f":"ROUND(IFERROR(SUM(J31,-F31),0),0)","v":0}]
[{"$f":"IF(ISBLANK($B32),\"\",COUNTA($B$17:B32))","v":""}]
[{"$f":"IF(ISBLANK($B33),\"\",COUNTA($B$17:B33))","v":9},"TOTAL FTP REVENUE REQUIREMENT",null,{"$f":"'A-1 Financial Summary'!I7&\", LINE \"&'A-1 Financial Summary'!A36","v":"SCHEDULE A-1, LINE 11"},null,{"$f":"'A-1 Financial Summary'!$I$36","v":244641357.59678867},null,null,null,{"$f":"+SUM(J17:J31)","v":244641357.59678867},null,{"$f":"+SUM(L17:L31)","v":0}]
[{"$f":"IF(ISBLANK($B34),\"\",COUNTA($B$17:B34))","v":""}]
[{"$f":"IF(ISBLANK($B35),\"\",COUNTA($B$17:B35))","v":10},"SMRP RIDER (2025 & 2026)",null,"WORKPAPER WPM-E.2",null,10808715]
[{"$f":"IF(ISBLANK($B36),\"\",COUNTA($B$17:B36))","v":""}]
[{"$f":"IF(ISBLANK($B37),\"\",COUNTA($B$17:B37))","v":11},"TOTAL FTP REVENUE REQUIREMENT, PLUS SMRP RIDER",null,null,null,{"$f":"+F33+F35","v":255450072.59678867}]

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[]
["JURISDICTIONAL RATE BASE SUMMARY FOR THE BASE AND FORECASTED PERIOD"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["B-1",null,"RATE BASE SUMMARY - JURISDICTIONAL"]
["B-2",null,"PLANT IN SERVICE BY MAJOR GROUPING"]
["B-2.1",null,"PLANT IN SERVICE BY ACCOUNTS AND SUBACCOUNTS"]
["WPB-2.1.A",null,"PLANT IN SERVICE BY GAS PLANT ACCOUNT"]
["WPB-2.1.B",null,"SUMMARY OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"]
["WPB-2.1.C",null,"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"]
["WPB-2.1.D",null,"INTENTIONALLY BLANK RESERVED FOR FUTURE USE"]
["WPB-2.1.E",null,"SUMMARY OF INTANGIBLE PLANT ACTIVITY"]
["WPB-2.1.F",null,"DEPRECIATION BY GAS PLANT ACCOUNT"]
["B-2.2",null,"PROPOSED ADJUSTMENTS TO PLANT IN SERVICE"]
["B-2.3",null,"GROSS ADDITIONS, RETIREMENTS AND TRANSFERS"]
["B-2.4",null,"PROPERTY MERGED OR ACQUIRED"]
["B-2.5",null,"LEASED PROPERTY"]
["B-2.6",null,"PROPERTY HELD FOR FUTURE USE INCLUDED IN RATE BASE"]
["B-2.7",null,"PROPERTY EXCLUDED FROM RATE BASE"]
["B-3",null,"ACCUMULATED DEPRECIATION AND AMORTIZATION"]
["WPB-3.1",null,"ACCUMULATED DEPRECIATION AND AMORTIZATION"]
["B-3.1",null,"ADJUSTMENTS TO ACCUMULATED DEPRECIATION AND AMORTIZATION"]
["B-4",null,"CONSTRUCTION WORK IN PROGRESS"]
["B-5",null,"ALLOWANCE FOR WORKING CAPITAL"]
["B-5.1",null,"WORKING CAPITAL COMPONENTS"]
["WPB-5.1",null,"MATERIALS & SUPPLIES"]
["B-5.2.A",null,"CASH WORKING CAPITAL COMPONENTS "]
["B-5.2.B",null,"CASH WORKING CAPITAL - 1 / 8 METHOD"]
["WPB-5.3",null,"GAS STORAGE"]
["B-6.A",null,"DEFERRED CREDITS AND ACCUMULATED DEFERRED INCOME TAXES"]
["B-6.B",null,"DEFERRED CREDITS AND ACCUMULATED DEFERRED INCOME TAXES"]
["B-6.1",null,"NORMALIZATION ADJUSTMENT UNDER TREAS. REG. §1.167(l)-1"]
["B-7",null,"JURISDICTIONAL PERCENTAGE"]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
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[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
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[null,null,null,"SUPPORTING",null,null,null,null,null,"FILED FOR"]
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[{"$f":"IF(ISBLANK($B17),\"\",COUNTA($B$16:B17))","v":""}]
[{"$f":"IF(ISBLANK($B18),\"\",COUNTA($B$16:B18))","v":2},"PROPERTY HELD FOR FUTURE USE",null,"B-2.6",null,0,null,0,null,0]
[{"$f":"IF(ISBLANK($B19),\"\",COUNTA($B$16:B19))","v":""}]
[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$16:B20))","v":3},"PLANT AQUISITION ADJUSTMENTS",null,"B-2.4",null,0,null,0,null,0]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$16:B21))","v":""}]
[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$16:B22))","v":4},"ACCUMULATED DEPRECIATION AND AMORTIZATION",null,"B-3",null,{"$f":"-'WPB-2.1.B Summary'!M154","v":-200149928.30303574},null,{"$f":"-'WPB-2.1.B Summary'!M95","v":7583410.8995125545},null,{"$f":"F22-H22","v":-207733339.2025483}]
[{"$f":"IF(ISBLANK($B23),\"\",COUNTA($B$16:B23))","v":""}]
[{"$f":"IF(ISBLANK($B24),\"\",COUNTA($B$16:B24))","v":5},{"$f":"_xlfn.CONCAT(\"NET PLANT IN SERVICE (\",A16,\" THRU \",A22,\")\")","v":"NET PLANT IN SERVICE (1 THRU 4)"},null,null,null,{"$f":"SUM(F16:F22)","v":748711777.56655014},null,{"$f":"SUM(H16:H22)","v":69914950.210789025},null,{"$f":"SUM(J16:J22)","v":678796827.35576093}]
[{"$f":"IF(ISBLANK($B25),\"\",COUNTA($B$16:B25))","v":""}]
[{"$f":"IF(ISBLANK($B26),\"\",COUNTA($B$16:B26))","v":6},"CASH WORKING CAPITAL ALLOWANCE",null,"B-5.1",null,{"$f":"'B-5.2.A CWC (Base)'!K54","v":0},null,0,null,{"$f":"F26-H26","v":0}]
[{"$f":"IF(ISBLANK($B27),\"\",COUNTA($B$16:B27))","v":""}]
[{"$f":"IF(ISBLANK($B28),\"\",COUNTA($B$16:B28))","v":7},"OTHER WORKING CAPITAL ALLOWANCES",null,"B-5.1",null,{"$f":"+'B-5.1 Working Cap. (Base)'!F22","v":35002524.148376085},null,0,null,{"$f":"F28-H28","v":35002524.148376085}]
[{"$f":"IF(ISBLANK($B29),\"\",COUNTA($B$16:B29))","v":""}]
["  8a","ACCUMULATED DEFERRED INCOME TAX",null,"COL 1: B-6.A, SH 2, LN 8\nCOL 2: B-6.A, SH 4, LN 12",null,{"$f":"'B-6.A ADIT & EDIT (Base)'!W24","v":-119745813.45814216},null,{"$f":"-'B-6.A ADIT & EDIT (Base)'!Y114","v":-5104895.5448241755},null,{"$f":"F30-H30","v":-114640917.91331798}]
["  8b","LEAD LAG",null,{"$f":"_xlfn.CONCAT(\"B-6.A, SH 2, LN \",'B-6.A ADIT & EDIT (Base)'!$M$32)","v":"B-6.A, SH 2, LN 15"},null,{"$f":"'B-6.A ADIT & EDIT (Base)'!W32","v":2605890.0255},null,0,null,{"$f":"F31-H31","v":2605890.0255}]
["  8c","REQUESTED LEAD LAG ADJUSTMENT",null,null,null,{"$f":"-F31","v":-2605890.0255},null,{"$f":"-H31","v":0},null,{"$f":"-J31","v":-2605890.0255}]
["  8d","NORMALIZATION",null,null,null,0,null,0,null,{"$f":"F33-H33","v":0}]
[{"$f":"A28+1","v":8},"DEFERRED INC. TAXES AND INVESTMENT TAX CREDITS",null,null,null,{"$f":"SUM(F30:F33)","v":-119745813.45814216},null,{"$f":"SUM(H30:H33)","v":-5104895.5448241755},null,{"$f":"SUM(J30:J33)","v":-114640917.91331798}]
[]
[{"$f":"A34+1","v":9},"OTHER ITEMS",null,null,null,null,null,null,null,0]
[]
[{"$f":"A36+1","v":10},{"$f":"_xlfn.CONCAT(\"RATE BASE (\",A24,\" THRU \",A36,\")\")","v":"RATE BASE (5 THRU 9)"},null,null,null,{"$f":"F24+F26+F28+F34","v":663968488.25678408},null,{"$f":"H24+H26+H28+H34","v":64810054.665964849},null,{"$f":"J24+J26+J28+J34","v":599158433.59081912}]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
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[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
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[null,null,null,"$","$",null,"$","$",null,"$","$"]
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[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$19:B20))","v":""}]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$19:B21))","v":2},"PROPERTY HELD FOR FUTURE USE",{"$f":"'B-1 p.1 Summary (Base)'!D18","v":"B-2.6"},0,0,null,0,0,null,{"$f":"D21-G21","v":0},{"$f":"E21-H21","v":0}]
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[{"$f":"IF(ISBLANK($C24),\"\",COUNTA($C$15:C24))","v":9},374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"'WPB-2.1.A Base Period'!O24","v":3882282.2553657973},null,3882282.2553657973,0,3882282.2553657973]
[{"$f":"IF(ISBLANK($C25),\"\",COUNTA($C$15:C25))","v":10},374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"'WPB-2.1.A Base Period'!O25","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C26),\"\",COUNTA($C$15:C26))","v":11},374.5,"RIGHTS OF WAY",{"$f":"'WPB-2.1.A Base Period'!O26","v":2692648.6299999994},null,{"$f":"D26","v":2692648.6299999994},0,{"$f":"(+F26+G26)","v":2692648.6299999994}]
[{"$f":"IF(ISBLANK($C27),\"\",COUNTA($C$15:C27))","v":12},375,"REGULATING STRUCTURES",{"$f":"'WPB-2.1.A Base Period'!O27","v":3545377.7712580026},null,3545377.7712580026,0,3545377.7712580026]
[{"$f":"IF(ISBLANK($C28),\"\",COUNTA($C$15:C28))","v":13},375.2,"STRUC & IMPROV-CITY GATE M & R",{"$f":"'WPB-2.1.A Base Period'!O28","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C29),\"\",COUNTA($C$15:C29))","v":14},375.3,"STRUC & IMPROV-GENERAL M & R",{"$f":"'WPB-2.1.A Base Period'!O29","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C30),\"\",COUNTA($C$15:C30))","v":15},375.4,"STRUC & IMPROV-REGULATING ",{"$f":"'WPB-2.1.A Base Period'!O30","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C31),\"\",COUNTA($C$15:C31))","v":16},375.6,"STRUC & IMPROV-DISTR. IND. M & R",{"$f":"'WPB-2.1.A Base Period'!O31","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C32),\"\",COUNTA($C$15:C32))","v":17},375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",{"$f":"'WPB-2.1.A Base Period'!O32","v":9466014.4700000007},null,9466014.4700000007,0,9466014.4700000007]
[{"$f":"IF(ISBLANK($C33),\"\",COUNTA($C$15:C33))","v":18},375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",{"$f":"'WPB-2.1.A Base Period'!O33","v":707587.79999999993},null,707587.79999999993,0,707587.79999999993]
[{"$f":"IF(ISBLANK($C34),\"\",COUNTA($C$15:C34))","v":19},375.8,"STRUC & IMPROV-COMMUNICATIONS",{"$f":"'WPB-2.1.A Base Period'!O34","v":132125.04},null,132125.04,0,132125.04]
[{"$f":"IF(ISBLANK($C35),\"\",COUNTA($C$15:C35))","v":20},376,"MAINS (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O35","v":494750544.28059274},null,494750544.28059274,0,494750544.28059274]
[{"$f":"IF(ISBLANK($C36),\"\",COUNTA($C$15:C36))","v":21},378,"M & R STATION EQUIP-REG (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O36","v":31463900.206909351},null,31463900.206909351,0,31463900.206909351]
[{"$f":"IF(ISBLANK($C37),\"\",COUNTA($C$15:C37))","v":22},378.1,"M & R STATION EQUIP-GENERAL",{"$f":"'WPB-2.1.A Base Period'!O37","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C38),\"\",COUNTA($C$15:C38))","v":23},378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O38","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C39),\"\",COUNTA($C$15:C39))","v":24},378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"'WPB-2.1.A Base Period'!O39","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C40),\"\",COUNTA($C$15:C40))","v":25},379,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A Base Period'!O40","v":1555047.87},null,1555047.87,0,1555047.87]
[{"$f":"IF(ISBLANK($C41),\"\",COUNTA($C$15:C41))","v":26},379.1,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A Base Period'!O41","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C42),\"\",COUNTA($C$15:C42))","v":27},380,"SERVICES (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O42","v":244154574.23275948},null,{"$f":"D42","v":244154574.23275948},0,{"$f":"(+F42+G42)","v":244154574.23275948}]
[{"$f":"IF(ISBLANK($C43),\"\",COUNTA($C$15:C43))","v":28},381,"METERS",{"$f":"'WPB-2.1.A Base Period'!O43","v":20242926.555813238},null,20242926.555813238,0,20242926.555813238]
[{"$f":"IF(ISBLANK($C44),\"\",COUNTA($C$15:C44))","v":29},381.1,"METERS - AMR",{"$f":"'WPB-2.1.A Base Period'!O44","v":8252969.3900000025},null,8252969.3900000025,0,8252969.3900000025]
[{"$f":"IF(ISBLANK($C45),\"\",COUNTA($C$15:C45))","v":30},382,"METER INSTALLATIONS (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O45","v":12936268.661905671},null,12936268.661905671,0,12936268.661905671]
[{"$f":"IF(ISBLANK($C46),\"\",COUNTA($C$15:C46))","v":31},383,"HOUSE REGULATORS (LESS SMRP)",{"$f":"'WPB-2.1.A Base Period'!O46","v":9741313.0370415431},null,9741313.0370415431,0,9741313.0370415431]
[{"$f":"IF(ISBLANK($C47),\"\",COUNTA($C$15:C47))","v":32},384,"HOUSE REGULATOR INSTALLATIONS",{"$f":"'WPB-2.1.A Base Period'!O47","v":-226.50780679146283},null,-226.50780679146283,0,-226.50780679146283]
[{"$f":"IF(ISBLANK($C48),\"\",COUNTA($C$15:C48))","v":33},385,"INDUSTRIAL M & R STATION EQUIPMENT",{"$f":"'WPB-2.1.A Base Period'!O48","v":6800470.5331032071},null,6800470.5331032071,0,6800470.5331032071]
[{"$f":"IF(ISBLANK($C49),\"\",COUNTA($C$15:C49))","v":34},387.2,"OTHER EQUIP-ODORIZATION",{"$f":"'WPB-2.1.A Base Period'!O49","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C50),\"\",COUNTA($C$15:C50))","v":35},387.4,"OTHER EQUIP-FMV",{"$f":"'WPB-2.1.A Base Period'!O50","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C51),\"\",COUNTA($C$15:C51))","v":36},387.41,"OTHER EQUIP-TELEPHONE",{"$f":"'WPB-2.1.A Base Period'!O51","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C52),\"\",COUNTA($C$15:C52))","v":37},387.42,"OTHER EQUIPMENT-RADIO",{"$f":"'WPB-2.1.A Base Period'!O52","v":10361.510000000009},null,10361.510000000009,0,10361.510000000009]
[{"$f":"IF(ISBLANK($C53),\"\",COUNTA($C$15:C53))","v":38},387.44,"OTHER EQUIP-OTHER COMMUNICATION",{"$f":"'WPB-2.1.A Base Period'!O53","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C54),\"\",COUNTA($C$15:C54))","v":39},387.45,"OTHER EQUIP-TELEMETERING",{"$f":"'WPB-2.1.A Base Period'!O54","v":2340180.2973420429},null,2340180.2973420429,0,2340180.2973420429]
[{"$f":"IF(ISBLANK($C55),\"\",COUNTA($C$15:C55))","v":40},387.46,"OTHER EQUIP-CUST INFO SERVICE",{"$f":"'WPB-2.1.A Base Period'!O55","v":12269.38},null,12269.38,0,12269.38]
[{"$f":"IF(ISBLANK($C56),\"\",COUNTA($C$15:C56))","v":41},387.5,"GPS PIPE LOCATORS",{"$f":"'WPB-2.1.A Base Period'!O56","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C57),\"\",COUNTA($C$15:C57))","v":42},null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D23:D42)+SUM(D43:D56)","v":853552112.97428417},null,{"$f":"SUM(F23:F42)+SUM(F43:F56)","v":853552112.97428417},{"$f":"SUM(G23:G42)+SUM(G43:G56)","v":0},{"$f":"SUM(H23:H42)+SUM(H43:H56)","v":853552112.97428417}]
[{"$f":"IF(ISBLANK($C58),\"\",COUNTA($C$15:C58))","v":""},null,null,null,null," ",null," "]
[{"$f":"IF(ISBLANK($C59),\"\",COUNTA($C$15:C59))","v":43},null,"GENERAL PLANT",null,null," ",null," "]
[{"$f":"IF(ISBLANK($C60),\"\",COUNTA($C$15:C60))","v":44},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"'WPB-2.1.A Base Period'!O73","v":1602374.63},null,{"$f":"D60","v":1602374.63},0,{"$f":"(+F60+G60)","v":1602374.63}]
[{"$f":"IF(ISBLANK($C61),\"\",COUNTA($C$15:C61))","v":45},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",{"$f":"'WPB-2.1.A Base Period'!O74","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C62),\"\",COUNTA($C$15:C62))","v":46},391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",{"$f":"'WPB-2.1.A Base Period'!O75","v":591397.48},null,591397.48,0,591397.48]
[{"$f":"IF(ISBLANK($C63),\"\",COUNTA($C$15:C63))","v":47},392.2,"TRANS EQUIP-TRAILERS OVER $1,000",{"$f":"'WPB-2.1.A Base Period'!O76","v":48924.4},null,48924.4,0,48924.4]
[{"$f":"IF(ISBLANK($C64),\"\",COUNTA($C$15:C64))","v":48},392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",{"$f":"'WPB-2.1.A Base Period'!O77","v":24462.2},null,24462.2,0,24462.2]
[{"$f":"IF(ISBLANK($C65),\"\",COUNTA($C$15:C65))","v":49},393,"STORES EQUIPMENT",{"$f":"'WPB-2.1.A Base Period'!O78","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C66),\"\",COUNTA($C$15:C66))","v":50},394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",{"$f":"'WPB-2.1.A Base Period'!O79","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C67),\"\",COUNTA($C$15:C67))","v":51},394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",{"$f":"'WPB-2.1.A Base Period'!O80","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C68),\"\",COUNTA($C$15:C68))","v":52},394.13,"TOOLS,SHOP, & GAR EQ-CNG PORTABLE",{"$f":"'WPB-2.1.A Base Period'!O81","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C69),\"\",COUNTA($C$15:C69))","v":53},394.2,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",{"$f":"'WPB-2.1.A Base Period'!O82","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK($C70),\"\",COUNTA($C$15:C70))","v":54},394.3,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",{"$f":"'WPB-2.1.A Base Period'!O83","v":6473681.6185486205},null,6473681.6185486205,0,6473681.6185486205]
[{"$f":"IF(ISBLANK($C71),\"\",COUNTA($C$15:C71))","v":55},395,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER ",{"$f":"'WPB-2.1.A Base Period'!O84","v":59420.069780050842},null,59420.069780050842,0,59420.069780050842]
[{"$f":"IF(ISBLANK($C72),\"\",COUNTA($C$15:C72))","v":56},396,"LABORATORY",{"$f":"'WPB-2.1.A Base Period'!O85","v":185547},null,185547,0,185547]
[{"$f":"IF(ISBLANK($C73),\"\",COUNTA($C$15:C73))","v":57},398,"POWER OPERATED EQUIP-GENERAL TOOLS",{"$f":"'WPB-2.1.A Base Period'!O86","v":127397.97999999998},null,127397.97999999998,0,127397.97999999998]
[{"$f":"IF(ISBLANK($C74),\"\",COUNTA($C$15:C74))","v":58},null,"TOTAL GENERAL PLANT",{"$f":"SUM(D60:D73)","v":9113205.3783286735},null,{"$f":"SUM(F60:F73)","v":9113205.3783286735},{"$f":"SUM(G60:G73)","v":0},{"$f":"SUM(H60:H73)","v":9113205.3783286735}]
[{"$f":"IF(ISBLANK($C75),\"\",COUNTA($C$15:C75))","v":""}]
[{"$f":"IF(ISBLANK($C76),\"\",COUNTA($C$15:C76))","v":59},null,"OTHER PLANT",null,null," ",null," "]
[{"$f":"IF(ISBLANK($C77),\"\",COUNTA($C$15:C77))","v":60},378.21,"M & R STA EQUIP REG FMV",{"$f":"'WPB-2.1.A Base Period'!O90","v":-777092},null,{"$f":"D77","v":-777092},0,{"$f":"(+F77+G77)","v":-777092}]
[{"$f":"IF(ISBLANK($C78),\"\",COUNTA($C$15:C78))","v":61},null,"TOTAL OTHER PLANT",{"$f":"SUM(D77)","v":-777092},null,{"$f":"SUM(F77)","v":-777092},{"$f":"SUM(G77)","v":0},{"$f":"SUM(H77)","v":-777092}]
[{"$f":"IF(ISBLANK($C79),\"\",COUNTA($C$15:C79))","v":""},null,null,null,null," ",null," "]
[{"$f":"IF(ISBLANK($C80),\"\",COUNTA($C$15:C80))","v":62},null,"TOTAL PLANT IN SERVICE (LESS SMRP)",{"$f":"D20+D57+D74+D78","v":886530166.5583092},null,{"$f":"F20+F57+F74+F78","v":886530166.5583092},{"$f":"G20+G57+G74+G78","v":0},{"$f":"H20+H57+H74+H78","v":886530166.5583092}]
[]
[{"$f":"A80+1","v":63},null,"SMRP PLANT"]
[{"$f":"A82+1","v":64},376,"MAINS",{"$f":"'WPB-2.1.A Base Period'!O96","v":47626379.789873607},null,{"$f":"D83","v":47626379.789873607},0,{"$f":"(+F83+G83)","v":47626379.789873607}]
[65,378.2,"M & R STA EQUIP-GENERAL-REGULATING ",{"$f":"'WPB-2.1.A Base Period'!O97","v":-249884.41999999998},null,{"$f":"D84","v":-249884.41999999998},0,{"$f":"(+F84+G84)","v":-249884.41999999998}]
[66,380,"SERVICES",{"$f":"'WPB-2.1.A Base Period'!O98","v":13636344.286259999},null,{"$f":"D85","v":13636344.286259999},0,{"$f":"(+F85+G85)","v":13636344.286259999}]
[67,382,"METER INSTALLATIONS ",{"$f":"'WPB-2.1.A Base Period'!O99","v":896924.06114285695},null,{"$f":"D86","v":896924.06114285695},0,{"$f":"(+F86+G86)","v":896924.06114285695}]
[68,383,"HOUSE REGULATORS ",{"$f":"'WPB-2.1.A Base Period'!O100","v":421775.59399999992},null,{"$f":"D87","v":421775.59399999992},0,{"$f":"(+F87+G87)","v":421775.59399999992}]
[69,null,"TOTAL SMRP PLANT",{"$f":"SUM(D83:D87)","v":62331539.311276458},null,{"$f":"SUM(F83:F87)","v":62331539.311276458},{"$f":"SUM(G83:G87)","v":0},{"$f":"SUM(H83:H87)","v":62331539.311276458}]
[]
[{"$f":"A88+1","v":70},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D88+D80","v":948861705.86958563},null,{"$f":"F88+F80","v":948861705.86958563},{"$f":"G88+G80","v":0},{"$f":"H88+H80","v":948861705.86958563}]

{"sheet":"B-2.1 Forecast Period GPA","index":19,"n_rows":89,"n_cols":9,"rows_kept":89,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$21","v":"PLANT IN SERVICE BY ACCOUNTS AND SUBACCOUNTS"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$21","v":"SCHEDULE B-2.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[]
["LINE","ACCT.","ACCOUNT /","FORECASTED PERIOD","JURIS.","JURIS.",null,"ADJUSTED","13 MONTH"]
["NO.","NO.","SUBACCOUNT TITLES","TOTAL COMPANY","PERCENT","TOTAL","ADJUSTMENTS","JURIS.","AVERAGE"]
[null,null,null,"(1)","(2)","(3 = 1)","(4)","(5 = 3 + 4)","(6)"]
[null,null,null,"$",null,"$","$","$","$"]
[{"$f":"IF(ISBLANK($C15),\"\",COUNTA($C$15:C15))","v":1},null,"INTANGIBLE PLANT"]
[{"$f":"IF(ISBLANK($C16),\"\",COUNTA($C$15:C16))","v":2},301,"ORGANIZATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P16","v":521.20000000000005},1,{"$f":"D16","v":521.20000000000005},0,{"$f":"(+F16+G16)","v":521.20000000000005},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q16","v":521.19999999999993}]
[{"$f":"IF(ISBLANK($C17),\"\",COUNTA($C$15:C17))","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P17","v":67762.62999999999},null,67762.62999999999,0,67762.62999999999,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q17","v":67762.62999999999}]
[{"$f":"IF(ISBLANK($C18),\"\",COUNTA($C$15:C18))","v":4},303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P18","v":18715393.115419},null,18715393.115419,0,18715393.115419,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q18","v":18003440.657002222}]
[{"$f":"IF(ISBLANK($C19),\"\",COUNTA($C$15:C19))","v":5},303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P19","v":11094195.512652472},null,{"$f":"D19","v":11094195.512652472},0,11094195.512652472,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q19","v":10172694.372919049}]
[{"$f":"IF(ISBLANK($C20),\"\",COUNTA($C$15:C20))","v":6},null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D16:D19)","v":29877872.45807147},null,29877872.45807147,{"$f":"SUM(G16:G19)","v":0},{"$f":"SUM(H16:H19)","v":29877872.45807147},{"$f":"SUM(I16:I19)","v":28244418.859921269}]
[{"$f":"IF(ISBLANK($C21),\"\",COUNTA($C$15:C21))","v":""},null,null,null,null," ",null,null," "]
[{"$f":"IF(ISBLANK($C22),\"\",COUNTA($C$15:C22))","v":7},null,"DISTRIBUTION PLANT (LESS SMRP)",null,null," ",null,null," "]
[{"$f":"IF(ISBLANK($C23),\"\",COUNTA($C$15:C23))","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P23","v":865477.56},null,{"$f":"D23","v":865477.56},0,{"$f":"(+F23+G23)","v":865477.56},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q23","v":865477.56000000041}]
[{"$f":"IF(ISBLANK($C24),\"\",COUNTA($C$15:C24))","v":9},374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P24","v":4056502.6060657878},null,4056502.6060657878,0,4056502.6060657878,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q24","v":3989298.149211531}]
[{"$f":"IF(ISBLANK($C25),\"\",COUNTA($C$15:C25))","v":10},374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P25","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q25","v":0}]
[{"$f":"IF(ISBLANK($C26),\"\",COUNTA($C$15:C26))","v":11},374.5,"RIGHTS OF WAY",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P26","v":2692648.6299999994},null,2692648.6299999994,0,2692648.6299999994,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q26","v":2692648.6299999994}]
[{"$f":"IF(ISBLANK($C27),\"\",COUNTA($C$15:C27))","v":12},375,"REGULATING STRUCTURES",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P27","v":3773809.7394268084},null,{"$f":"D27","v":3773809.7394268084},0,{"$f":"(+F27+G27)","v":3773809.7394268084},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q27","v":3685137.3403544677}]
[{"$f":"IF(ISBLANK($C28),\"\",COUNTA($C$15:C28))","v":13},375.2,"STRUC & IMPROV-CITY GATE M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P28","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q28","v":0}]
[{"$f":"IF(ISBLANK($C29),\"\",COUNTA($C$15:C29))","v":14},375.3,"STRUC & IMPROV-GENERAL M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P29","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q29","v":0}]
[{"$f":"IF(ISBLANK($C30),\"\",COUNTA($C$15:C30))","v":15},375.4,"STRUC & IMPROV-REGULATING ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P30","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q30","v":0}]
[{"$f":"IF(ISBLANK($C31),\"\",COUNTA($C$15:C31))","v":16},375.6,"STRUC & IMPROV-DISTR. IND. M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P31","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q31","v":0}]
[{"$f":"IF(ISBLANK($C32),\"\",COUNTA($C$15:C32))","v":17},375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P32","v":9466014.4700000007},null,9466014.4700000007,0,9466014.4700000007,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q32","v":9466014.4700000007}]
[{"$f":"IF(ISBLANK($C33),\"\",COUNTA($C$15:C33))","v":18},375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P33","v":707587.79999999993},null,707587.79999999993,0,707587.79999999993,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q33","v":707587.8}]
[{"$f":"IF(ISBLANK($C34),\"\",COUNTA($C$15:C34))","v":19},375.8,"STRUC & IMPROV-COMMUNICATIONS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P34","v":132125.04},null,132125.04,0,132125.04,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q34","v":132125.04}]
[{"$f":"IF(ISBLANK($C35),\"\",COUNTA($C$15:C35))","v":20},376,"MAINS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P35","v":509831965.8807053},null,509831965.8807053,0,509831965.8807053,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q35","v":503400503.15133631}]
[{"$f":"IF(ISBLANK($C36),\"\",COUNTA($C$15:C36))","v":21},378,"M & R STATION EQUIP-REG (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P36","v":34280302.131669059},null,{"$f":"D36","v":34280302.131669059},0,{"$f":"(+F36+G36)","v":34280302.131669059},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q36","v":33413361.017949983}]
[{"$f":"IF(ISBLANK($C37),\"\",COUNTA($C$15:C37))","v":22},378.1,"M & R STATION EQUIP-GENERAL",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P37","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q37","v":0}]
[{"$f":"IF(ISBLANK($C38),\"\",COUNTA($C$15:C38))","v":23},378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P38","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q38","v":0}]
[{"$f":"IF(ISBLANK($C39),\"\",COUNTA($C$15:C39))","v":24},378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P39","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q39","v":0}]
[{"$f":"IF(ISBLANK($C40),\"\",COUNTA($C$15:C40))","v":25},379,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P40","v":1555047.87},null,{"$f":"D40","v":1555047.87},0,{"$f":"(+F40+G40)","v":1555047.87},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q40","v":1555047.8700000006}]
[{"$f":"IF(ISBLANK($C41),\"\",COUNTA($C$15:C41))","v":26},379.1,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P41","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q41","v":0}]
[{"$f":"IF(ISBLANK($C42),\"\",COUNTA($C$15:C42))","v":27},380,"SERVICES (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P42","v":257219605.12322563},null,257219605.12322563,0,257219605.12322563,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q42","v":251105624.83105707}]
[{"$f":"IF(ISBLANK($C43),\"\",COUNTA($C$15:C43))","v":28},381,"METERS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P43","v":23016280.187726427},null,{"$f":"D43","v":23016280.187726427},0,{"$f":"(+F43+G43)","v":23016280.187726427},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q43","v":21899897.75297343}]
[{"$f":"IF(ISBLANK($C44),\"\",COUNTA($C$15:C44))","v":29},381.1,"METERS - AMR",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P44","v":8252969.3900000025},null,8252969.3900000025,0,8252969.3900000025,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q44","v":8252969.3900000015}]
[{"$f":"IF(ISBLANK($C45),\"\",COUNTA($C$15:C45))","v":30},382,"METER INSTALLATIONS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P45","v":12618260.38602135},null,12618260.38602135,0,12618260.38602135,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q45","v":12571611.842936261}]
[{"$f":"IF(ISBLANK($C46),\"\",COUNTA($C$15:C46))","v":31},383,"HOUSE REGULATORS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P46","v":9817863.0485647228},null,9817863.0485647228,0,9817863.0485647228,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q46","v":9748686.7647432275}]
[{"$f":"IF(ISBLANK($C47),\"\",COUNTA($C$15:C47))","v":32},384,"HOUSE REGULATOR INSTALLATIONS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P47","v":-429.60984029405199},null,-429.60984029405199,0,-429.60984029405199,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q47","v":-395.57480865872753}]
[{"$f":"IF(ISBLANK($C48),\"\",COUNTA($C$15:C48))","v":33},385,"INDUSTRIAL M & R STATION EQUIPMENT",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P48","v":7358267.1425623214},null,7358267.1425623214,0,7358267.1425623214,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q48","v":7141938.3634075159}]
[{"$f":"IF(ISBLANK($C49),\"\",COUNTA($C$15:C49))","v":34},387.2,"OTHER EQUIP-ODORIZATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P49","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q49","v":0}]
[{"$f":"IF(ISBLANK($C50),\"\",COUNTA($C$15:C50))","v":35},387.41,"OTHER EQUIP-TELEPHONE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P51","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q51","v":0}]
[{"$f":"IF(ISBLANK($C51),\"\",COUNTA($C$15:C51))","v":36},387.42,"OTHER EQUIPMENT-RADIO",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P52","v":10361.510000000009},null,10361.510000000009,0,10361.510000000009,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q52","v":10361.510000000009}]
[{"$f":"IF(ISBLANK($C52),\"\",COUNTA($C$15:C52))","v":37},387.44,"OTHER EQUIP-OTHER COMMUNICATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P53","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q53","v":0}]
[{"$f":"IF(ISBLANK($C53),\"\",COUNTA($C$15:C53))","v":38},387.45,"OTHER EQUIP-TELEMETERING",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P54","v":4129266.3331583492},null,4129266.3331583492,0,4129266.3331583492,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q54","v":3460190.4839366721}]
[{"$f":"IF(ISBLANK($C54),\"\",COUNTA($C$15:C54))","v":39},387.46,"OTHER EQUIP-CUST INFO SERVICE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P55","v":12269.38},null,12269.38,0,12269.38,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q55","v":12269.380000000003}]
[{"$f":"IF(ISBLANK($C55),\"\",COUNTA($C$15:C55))","v":40},387.5,"GPS PIPE LOCATORS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P56","v":0},null,{"$f":"D55","v":0},0,{"$f":"(+F55+G55)","v":0},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q56","v":0}]
[{"$f":"IF(ISBLANK($C56),\"\",COUNTA($C$15:C56))","v":41},null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D23:D42)+SUM(D43:D55)","v":889796194.61928546},null,{"$f":"SUM(F23:F42)+SUM(F43:F55)","v":889796194.61928546},{"$f":"SUM(G23:G42)+SUM(G43:G55)","v":0},{"$f":"SUM(H23:H42)+SUM(H43:H55)","v":889796194.61928546},{"$f":"SUM(I23:I42)+SUM(I43:I55)","v":874110355.77309787}]
[{"$f":"IF(ISBLANK($C57),\"\",COUNTA($C$15:C57))","v":""},null,null,null,null," ",null,null," "]
[{"$f":"IF(ISBLANK($C58),\"\",COUNTA($C$15:C58))","v":42},null,"GENERAL PLANT",null,null," ",null,null," "]
[{"$f":"IF(ISBLANK($C59),\"\",COUNTA($C$15:C59))","v":43},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P73","v":1602374.63},null,{"$f":"D59","v":1602374.63},0,{"$f":"(+F59+G59)","v":1602374.63},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q73","v":1602374.6299999994}]
[{"$f":"IF(ISBLANK($C60),\"\",COUNTA($C$15:C60))","v":44},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P74","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q74","v":0}]
[{"$f":"IF(ISBLANK($C61),\"\",COUNTA($C$15:C61))","v":45},391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P75","v":591397.48},null,591397.48,0,591397.48,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q75","v":591397.48000000021}]
[{"$f":"IF(ISBLANK($C62),\"\",COUNTA($C$15:C62))","v":46},392.2,"TRANS EQUIP-TRAILERS OVER $1,000",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P76","v":48924.4},null,48924.4,0,48924.4,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q76","v":48924.400000000016}]
[{"$f":"IF(ISBLANK($C63),\"\",COUNTA($C$15:C63))","v":47},392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P77","v":24462.2},null,24462.2,0,24462.2,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q77","v":24462.200000000008}]
[{"$f":"IF(ISBLANK($C64),\"\",COUNTA($C$15:C64))","v":48},393,"STORES EQUIPMENT",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P78","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q78","v":0}]
[{"$f":"IF(ISBLANK($C65),\"\",COUNTA($C$15:C65))","v":49},394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P79","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q79","v":0}]
[{"$f":"IF(ISBLANK($C66),\"\",COUNTA($C$15:C66))","v":50},394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P80","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q80","v":0}]
[{"$f":"IF(ISBLANK($C67),\"\",COUNTA($C$15:C67))","v":51},394.13,"TOOLS,SHOP, & GAR EQ-CNG PORTABLE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P81","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q81","v":0}]
[{"$f":"IF(ISBLANK($C68),\"\",COUNTA($C$15:C68))","v":52},394.2,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P82","v":0},null,0,0,0,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q82","v":0}]
[{"$f":"IF(ISBLANK($C69),\"\",COUNTA($C$15:C69))","v":53},394.3,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P83","v":7942745.9248558413},null,7942745.9248558413,0,7942745.9248558413,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q83","v":7270102.8750046641}]
[{"$f":"IF(ISBLANK($C70),\"\",COUNTA($C$15:C70))","v":54},395,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P84","v":59420.069780050842},null,59420.069780050842,0,59420.069780050842,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q84","v":59420.069780050857}]
[{"$f":"IF(ISBLANK($C71),\"\",COUNTA($C$15:C71))","v":55},396,"LABORATORY",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P85","v":185547},null,185547,0,185547,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q85","v":185547}]
[{"$f":"IF(ISBLANK($C72),\"\",COUNTA($C$15:C72))","v":56},398,"POWER OPERATED EQUIP-GENERAL TOOLS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P86","v":127397.97999999998},null,127397.97999999998,0,127397.97999999998,{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q86","v":127397.97999999998}]
[{"$f":"IF(ISBLANK($C73),\"\",COUNTA($C$15:C73))","v":57},null,"TOTAL GENERAL PLANT",{"$f":"SUM(D59:D72)","v":10582269.684635893},null,{"$f":"SUM(F59:F72)","v":10582269.684635893},{"$f":"SUM(G59:G72)","v":0},{"$f":"SUM(H59:H72)","v":10582269.684635893},{"$f":"SUM(I59:I72)","v":9909626.6347847153}]
[{"$f":"IF(ISBLANK($C74),\"\",COUNTA($C$15:C74))","v":""},null,null,null,null," ",null," "]
[{"$f":"IF(ISBLANK($C75),\"\",COUNTA($C$15:C75))","v":58},null,"OTHER PLANT",null,null," ",null," "]
[{"$f":"IF(ISBLANK($C76),\"\",COUNTA($C$15:C76))","v":59},378.21,"M & R STA EQUIP REG FMV",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P90","v":-777092},null,{"$f":"D76","v":-777092},0,{"$f":"(+F76+G76)","v":-777092},{"$f":"H76","v":-777092}]
[{"$f":"IF(ISBLANK($C77),\"\",COUNTA($C$15:C77))","v":60},null,"TOTAL OTHER PLANT",{"$f":"SUM(D76)","v":-777092},null,{"$f":"SUM(F76)","v":-777092},{"$f":"SUM(G76)","v":0},{"$f":"SUM(H76)","v":-777092},{"$f":"SUM(I76)","v":-777092}]
[{"$f":"IF(ISBLANK($C78),\"\",COUNTA($C$15:C78))","v":""},null,null,null,null," ",null," "]
[{"$f":"IF(ISBLANK($C79),\"\",COUNTA($C$15:C79))","v":61},null,"TOTAL PLANT IN SERVICE (LESS SMRP)",{"$f":"D20+D56+D73+D77","v":929479244.76199281},null,{"$f":"F20+F56+F73+F77","v":929479244.76199281},{"$f":"G20+G56+G73+G77","v":0},{"$f":"H20+H56+H73+H77","v":929479244.76199281},{"$f":"I20+I56+I73+I77","v":911487309.26780379}]
[]
[{"$f":"A79+1","v":62},null,"SMRP PLANT"]
[{"$f":"A81+1","v":63},376,"MAINS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P96","v":107426288.59720694},null,{"$f":"D82","v":107426288.59720694},0,{"$f":"(+F82+G82)","v":107426288.59720694},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q96","v":81786681.334865376}]
[64,378.2,"M & R STA EQUIP-GENERAL-REGULATING ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P97","v":-522452.02000000008},null,{"$f":"D83","v":-522452.02000000008},0,{"$f":"(+F83+G83)","v":-522452.02000000008},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q97","v":-401562.48153846164}]
[65,380,"SERVICES",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P98","v":33963603.557660222},null,{"$f":"D84","v":33963603.557660222},0,{"$f":"(+F84+G84)","v":33963603.557660222},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q98","v":26104486.30685509}]
[66,382,"METER INSTALLATIONS ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P99","v":1599668.6209398878},null,{"$f":"D85","v":1599668.6209398878},0,{"$f":"(+F85+G85)","v":1599668.6209398878},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q99","v":1352373.4308854858}]
[67,383,"HOUSE REGULATORS ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!P100","v":797921.85510358354},null,{"$f":"D86","v":797921.85510358354},0,{"$f":"(+F86+G86)","v":797921.85510358354},{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q100","v":682901.86599697894}]
[68,null,"TOTAL SMRP PLANT",{"$f":"SUM(D82:D86)","v":143265030.61091062},null,{"$f":"SUM(F82:F86)","v":143265030.61091062},{"$f":"SUM(G82:G86)","v":0},{"$f":"SUM(H82:H86)","v":143265030.61091062},{"$f":"SUM(I82:I86)","v":109524880.45706445}]
[]
[{"$f":"A87+1","v":69},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D87+D79","v":1072744275.3729035},null,{"$f":"F87+F79","v":1072744275.3729035},{"$f":"G87+G79","v":0},{"$f":"H87+H79","v":1072744275.3729035},{"$f":"I87+I79","v":1021012189.7248683}]

{"sheet":"WPB-2.1.A Base Period","index":20,"n_rows":103,"n_cols":15,"rows_kept":103,"cut":false,"hidden":false,"merged":[[59,0,59,14],[60,0,60,14],[61,0,61,14],[58,0,58,14],[0,0,0,14],[1,0,1,14],[2,0,2,14],[3,0,3,14]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$22","v":"PLANT IN SERVICE BY GAS PLANT ACCOUNT"}]
[{"$f":"'General Headers Index'!B11","v":"BASE PERIOD 09/30/2025 TO 08/31/2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Index B'!$A$22","v":"WPB-2.1.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
["LINE","ACCT."]
["NO.","NO.","DESCRIPTION","09/30/2025","10/31/2025","11/30/2025","12/31/2025","01/31/2026","02/28/2026","03/31/2026","04/30/2026","05/31/2026","06/30/2026","07/31/2026","08/31/2026"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)"]
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[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$15:B15))","v":1},"INTANGIBLE PLANT"]
[{"$f":"IF(ISBLANK($B16),\"\",COUNTA($B$15:B16))","v":2},301,"ORGANIZATION",{"$f":"'WPB-2.1.C Plant Detail'!H934","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1050","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1166","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1282","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1398","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1514","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1630","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1746","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1862","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H1978","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H2094","v":521.20000000000005},{"$f":"'WPB-2.1.C Plant Detail'!H2210","v":521.20000000000005}]
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[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$15:B20))","v":6},"TOTAL INTANGIBLE PLANT",null,{"$f":"SUM(D16:D19)","v":21984184.080000002},21964450.960000001,22478573.160000004,24335534.300000004,24404493.780000001,24630679.280000001,25237832.64742573,25405500.915590852,24952415.887309723,25228842.744051501,24378133.530941375,24641940.205696307]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$15:B21))","v":""}]
[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$15:B22))","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"PLANT IN SERVICE BY GAS PLANT ACCOUNT"}]
[{"$f":"A4","v":"BASE PERIOD 09/30/2025 TO 08/31/2026"}]
["DATA: _X_ BASE PERIOD ___ FORECASTED PERIOD     ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O6","v":"WPB-2.1.A"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
["LINE","ACCT."]
["NO.","NO.","DESCRIPTION",{"$f":"D11","v":"09/30/2025"},"10/31/2025","11/30/2025","12/31/2025","01/31/2026","02/28/2026","03/31/2026","04/30/2026","05/31/2026","06/30/2026","07/31/2026","08/31/2026"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)"]
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[{"$f":"IF(ISBLANK($B71),\"\",COUNTA($B$43:B71))","v":""}]
[{"$f":"IF(ISBLANK($B72),\"\",COUNTA($B$72:B72))","v":1},"GENERAL PLANT"]
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[{"$f":"IF(ISBLANK($B103),\"\",COUNTA($B$72:B103))","v":28},"TOTAL GAS PLANT IN SERVICE",null,{"$f":"D101+D93","v":882835765.29999983},{"$f":"E101+E93","v":891778234.15100002},901801380.02100003,916455901.15100002,920878346.6910001,924673184.73099995,931037239.38666332,935107480.0471164,940412470.18504822,943062512.14565265,946296274.02296484,948861705.86958563]

{"sheet":"WPB-2.1.A 13 mo avg Forecast","index":21,"n_rows":103,"n_cols":17,"rows_kept":103,"cut":false,"hidden":false,"merged":[[59,0,59,16],[60,0,60,16],[61,0,61,16],[0,0,0,16],[1,0,1,16],[2,0,2,16],[3,0,3,16],[58,0,58,16]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$22","v":"PLANT IN SERVICE BY GAS PLANT ACCOUNT"}]
[{"$f":"'General Headers Index'!B19","v":"FORECASTED TEST PERIOD 12/31/2026 to 12/31/2027"}]
[]
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[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 4"]
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[]
["LINE","ACCT.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13 MONTH"]
["NO.","NO.","DESCRIPTION","01/31/2026","01/31/2027","02/28/2027","03/31/2027","04/30/2027","05/31/2027","06/30/2027","07/31/2027","08/31/2027","09/30/2027","10/31/2027","11/30/2027","12/31/2027","AVERAGE"]
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[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$15:B20))","v":6},"TOTAL INTANGIBLE PLANT",null,{"$f":"SUM(D16:D19)","v":28029340.014808312},27609859.237028308,27657197.108623296,28029868.67568326,27393855.257722728,27511591.912685938,27652957.276582953,27917186.016617857,28403159.380907606,28782713.094042569,28991161.334899288,29320683.411302954,29877872.45807147,28244418.859921269]
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[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$15:B22))","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"PLANT IN SERVICE BY GAS PLANT ACCOUNT"}]
[{"$f":"A4","v":"FORECASTED TEST PERIOD 12/31/2026 to 12/31/2027"}]
[{"$f":"A6","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q6","v":"WPB-2.1.A"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 4 OF 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q8","v":"WITNESS: L. BLACK"}]
[]
["LINE","ACCT.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13 MONTH"]
["NO.","NO.","DESCRIPTION",{"$f":"D11","v":"01/31/2026"},"01/31/2027","02/28/2027","03/31/2027","04/30/2027","05/31/2027","06/30/2027","07/31/2027","08/31/2027","09/30/2027","10/31/2027","11/30/2027","12/31/2027","AVERAGE"]
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[{"$f":"IF(ISBLANK($B101),\"\",COUNTA($B$72:B101))","v":27},"TOTAL SMRP PLANT",null,{"$f":"SUM(D96:D100)","v":86864488.610910609},{"$f":"SUM(E96:E100)","v":88131394.610910609},90558498.610910624,96519360.610910624,99054154.610910624,103205254.61091062,108034983.61091062,112014086.61091062,115187121.61091062,120291428.61091062,126422918.61091062,134274724.61091062,143265030.61091062,109524880.45706445]
[{"$f":"IF(ISBLANK($B102),\"\",COUNTA($B$72:B102))","v":""}]
[{"$f":"IF(ISBLANK($B103),\"\",COUNTA($B$72:B103))","v":28},"TOTAL GAS PLANT IN SERVICE",null,{"$f":"D101+D93","v":986881321.7957567},{"$f":"E101+E93","v":989856388.27523506},994148339.31103504,1001360606.1033531,1005426606.7699307,1012385291.8402072,1015466162.8836637,1020642089.7764201,1030533944.1747873,1039038994.8307965,1047287039.8269409,1057387405.4622577,1072744275.3729033,1021012189.7248681]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C23","v":"SUMMARY OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"'General Headers Index'!B24","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Index B'!$A$23","v":"WPB-2.1.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 3"]
["WORKPAPER REFERENCE NO(S).: WPB-2.1.C",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,"GAS PLANT IN SERVICE w/o 2025, 2026, & 2027 SMRP",null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION w/o 2025, 2026, & 2027 SMRP"]
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["LINE",null,"BEGINNING",null,null,"ENDING",null,"BEGINNING","DEPRECIATION","AMORTIZATION",null,"COST OF","ENDING"]
["NO.","MONTH","BALANCE","ADDITIONS","RETIREMENTS","BALANCE",null,"BALANCE","ACCURAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","BALANCE"]
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[{"$f":"IF(ISBLANK($B17),\"\",COUNTA($B$17:B17))","v":1},"JANUARY 2025",{"$f":"'WPB-2.1.C Plant Detail'!D100","v":840101218},{"$f":"'WPB-2.1.C Plant Detail'!E100","v":1482122.66},{"$f":"'WPB-2.1.C Plant Detail'!F100","v":-838964},{"$f":"SUM(C17:E17)","v":840744376.65999997},null,{"$f":"'WPB-2.1.C Plant Detail'!J100","v":178958063.45999998},{"$f":"'WPB-2.1.C Plant Detail'!L100","v":2176635.5079999994},{"$f":"'WPB-2.1.C Plant Detail'!M100","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N100","v":-838964},{"$f":"'WPB-2.1.C Plant Detail'!O100","v":347179.694364},{"$f":"SUM(H17:L17)","v":180642914.66236398}]
[{"$f":"IF(ISBLANK($B18),\"\",COUNTA($B$17:B18))","v":2},"FEBRUARY 2025",{"$f":"'WPB-2.1.C Plant Detail'!D213","v":840744376.66000009},{"$f":"'WPB-2.1.C Plant Detail'!E213","v":14321967.820000004},{"$f":"'WPB-2.1.C Plant Detail'!F213","v":-248211.59000000005},{"$f":"SUM(C18:E18)","v":854818132.8900001},null,{"$f":"'WPB-2.1.C Plant Detail'!J213","v":180642914.66236401},{"$f":"'WPB-2.1.C Plant Detail'!L213","v":2136890.7060000002},{"$f":"'WPB-2.1.C Plant Detail'!M213","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N213","v":-248211.59000000005},{"$f":"'WPB-2.1.C Plant Detail'!O213","v":-125121.64266000001},{"$f":"SUM(H18:L18)","v":182406472.13570401}]
[{"$f":"IF(ISBLANK($B19),\"\",COUNTA($B$17:B19))","v":3},"MARCH 2025",{"$f":"'WPB-2.1.C Plant Detail'!D326","v":854818132.88999987},{"$f":"'WPB-2.1.C Plant Detail'!E326","v":2073884.3499999994},{"$f":"'WPB-2.1.C Plant Detail'!F326","v":-314242.96999999997},856577774.26999986,null,{"$f":"'WPB-2.1.C Plant Detail'!J326","v":182406472.13570407},{"$f":"'WPB-2.1.C Plant Detail'!L326","v":2152475.3770000003},{"$f":"'WPB-2.1.C Plant Detail'!M326","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N326","v":-314242.96999999997},{"$f":"'WPB-2.1.C Plant Detail'!O326","v":-9914.086912000028},184234790.45579207]
[{"$f":"IF(ISBLANK($B20),\"\",COUNTA($B$17:B20))","v":4},"APRIL 2025",{"$f":"'WPB-2.1.C Plant Detail'!D439","v":856577774.2700001},{"$f":"'WPB-2.1.C Plant Detail'!E439","v":-2544684.3699999987},{"$f":"'WPB-2.1.C Plant Detail'!F439","v":-5777895.0299999993},848255194.87000012,null,{"$f":"'WPB-2.1.C Plant Detail'!J439","v":184234790.45579198},{"$f":"'WPB-2.1.C Plant Detail'!L439","v":2334916.6499999994},{"$f":"'WPB-2.1.C Plant Detail'!M439","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N439","v":-5777895.0299999993},{"$f":"'WPB-2.1.C Plant Detail'!O439","v":-92755.805571999401},180699056.27021998]
[{"$f":"IF(ISBLANK($B21),\"\",COUNTA($B$17:B21))","v":5},"MAY 2025",{"$f":"'WPB-2.1.C Plant Detail'!D555","v":848255194.87000012},{"$f":"'WPB-2.1.C Plant Detail'!E555","v":1845046.2700000003},{"$f":"'WPB-2.1.C Plant Detail'!F555","v":-425732.36000000004},849674508.78000009,null,{"$f":"'WPB-2.1.C Plant Detail'!J555","v":180699056.27021998},{"$f":"'WPB-2.1.C Plant Detail'!L555","v":2298216.83},{"$f":"'WPB-2.1.C Plant Detail'!M555","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N555","v":-425732.36000000004},{"$f":"'WPB-2.1.C Plant Detail'!O555","v":-22907.846892999976},182548632.89332697]
[{"$f":"IF(ISBLANK($B22),\"\",COUNTA($B$17:B22))","v":6},"JUNE 2025",{"$f":"'WPB-2.1.C Plant Detail'!D671","v":849674508.77999997},{"$f":"'WPB-2.1.C Plant Detail'!E671","v":1647913.33},{"$f":"'WPB-2.1.C Plant Detail'!F671","v":-159326.61000000002},851163095.5,null,{"$f":"'WPB-2.1.C Plant Detail'!J671","v":182548632.89332706},{"$f":"'WPB-2.1.C Plant Detail'!L671+'WPB-2.1.C Plant Detail'!P671","v":2201895.915},{"$f":"'WPB-2.1.C Plant Detail'!M671","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N671","v":-159326.61000000002},{"$f":"'WPB-2.1.C Plant Detail'!O671","v":-40418.37000000001},184550783.82832703]
[{"$f":"IF(ISBLANK($B23),\"\",COUNTA($B$17:B23))","v":7},"JULY 2025",{"$f":"'WPB-2.1.C Plant Detail'!D787","v":851163095.49999988},{"$f":"'WPB-2.1.C Plant Detail'!E787","v":9016772.7699999977},{"$f":"'WPB-2.1.C Plant Detail'!F787","v":-164351.51},860015516.75999987,null,{"$f":"'WPB-2.1.C Plant Detail'!J787","v":184550783.828327},{"$f":"'WPB-2.1.C Plant Detail'!L787+'WPB-2.1.C Plant Detail'!P787","v":2187031.2600000021},{"$f":"'WPB-2.1.C Plant Detail'!M787","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N787","v":-164351.51},{"$f":"'WPB-2.1.C Plant Detail'!O787","v":92473.329999999987},186665936.90832701]
[{"$f":"IF(ISBLANK($B24),\"\",COUNTA($B$17:B24))","v":8},"AUGUST 2025",{"$f":"'WPB-2.1.C Plant Detail'!D903","v":860015516.75999999},{"$f":"'WPB-2.1.C Plant Detail'!E903","v":531416.14999999991},{"$f":"'WPB-2.1.C Plant Detail'!F903","v":-111844.71},860435088.19999993,null,{"$f":"'WPB-2.1.C Plant Detail'!J903","v":186665936.90832704},{"$f":"'WPB-2.1.C Plant Detail'!L903+'WPB-2.1.C Plant Detail'!P903","v":2206228.6800000002},{"$f":"'WPB-2.1.C Plant Detail'!M903","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N903","v":-111844.71},{"$f":"'WPB-2.1.C Plant Detail'!O903","v":-83923.420000000013},188676397.45832705]
[{"$f":"IF(ISBLANK($B25),\"\",COUNTA($B$17:B25))","v":9},"SEPTEMBER 2025",{"$f":"'WPB-2.1.C Plant Detail'!D1019","v":860435088.19999981},{"$f":"'WPB-2.1.C Plant Detail'!E1019","v":1270514.5299999998},{"$f":"'WPB-2.1.C Plant Detail'!F1019","v":-145026.23000000001},861560576.49999976,null,{"$f":"'WPB-2.1.C Plant Detail'!J1019","v":188676397.458327},{"$f":"'WPB-2.1.C Plant Detail'!L1019+'WPB-2.1.C Plant Detail'!P1019","v":2401783.75},{"$f":"'WPB-2.1.C Plant Detail'!M1019","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1019","v":-145026.23000000001},{"$f":"'WPB-2.1.C Plant Detail'!O1019","v":-150049.54},190783105.43832701,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B26),\"\",COUNTA($B$17:B26))","v":10},"OCTOBER 2025",{"$f":"'WPB-2.1.C Plant Detail'!D1135","v":861560576.49999988},{"$f":"'WPB-2.1.C Plant Detail'!E1135","v":4481951.301},{"$f":"'WPB-2.1.C Plant Detail'!F1135","v":-45236.45},865997291.35099983,null,{"$f":"'WPB-2.1.C Plant Detail'!J1135","v":190783105.43832698},{"$f":"'WPB-2.1.C Plant Detail'!L1135+'WPB-2.1.C Plant Detail'!P1135","v":2226710.0600000005},{"$f":"'WPB-2.1.C Plant Detail'!M1135","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1135","v":-45236.45},{"$f":"'WPB-2.1.C Plant Detail'!O1135","v":-306731.95},192657847.09832701,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B27),\"\",COUNTA($B$17:B27))","v":11},"NOVEMBER 2025",{"$f":"'WPB-2.1.C Plant Detail'!D1251","v":865997291.35100007},{"$f":"'WPB-2.1.C Plant Detail'!E1251","v":4035682.42},{"$f":"'WPB-2.1.C Plant Detail'!F1251","v":-51421.279999999999},869981552.49100006,null,{"$f":"'WPB-2.1.C Plant Detail'!J1251","v":192657847.09832701},{"$f":"'WPB-2.1.C Plant Detail'!L1251+'WPB-2.1.C Plant Detail'!P1251","v":2556401.2400000002},{"$f":"'WPB-2.1.C Plant Detail'!M1251","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1251","v":-51421.279999999999},{"$f":"'WPB-2.1.C Plant Detail'!O1251","v":-565475.89},194597351.16832703,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B28),\"\",COUNTA($B$17:B28))","v":12},"DECEMBER 2025",{"$f":"'WPB-2.1.C Plant Detail'!D1367","v":869981552.49100006},{"$f":"'WPB-2.1.C Plant Detail'!E1367","v":8575688.5900000017},{"$f":"'WPB-2.1.C Plant Detail'!F1367","v":-625655.39000000013},877931585.6910001,null,{"$f":"'WPB-2.1.C Plant Detail'!J1367","v":194597351.16832703},{"$f":"'WPB-2.1.C Plant Detail'!L1367+'WPB-2.1.C Plant Detail'!P1367","v":2196916.2610000004},{"$f":"'WPB-2.1.C Plant Detail'!M1367","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1367","v":-625655.39000000013},{"$f":"'WPB-2.1.C Plant Detail'!O1367","v":-684083.59000000008},195484528.44932705,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B29),\"\",COUNTA($B$17:B29))","v":13},"JANUARY 2026",{"$f":"'WPB-2.1.C Plant Detail'!D1483","v":877931585.69099998},{"$f":"'WPB-2.1.C Plant Detail'!E1483","v":2454940.4499999997},{"$f":"'WPB-2.1.C Plant Detail'!F1483","v":-192213.4},880194312.74100006,null,{"$f":"'WPB-2.1.C Plant Detail'!J1483","v":195484528.44932702},{"$f":"'WPB-2.1.C Plant Detail'!L1483+'WPB-2.1.C Plant Detail'!P1483","v":2814675.9920000001},{"$f":"'WPB-2.1.C Plant Detail'!M1483","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1483","v":-192213.4},{"$f":"'WPB-2.1.C Plant Detail'!O1483","v":-241521.36000000002},197865469.68132702,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B30),\"\",COUNTA($B$17:B30))","v":14},"FEBRUARY 2026",{"$f":"'WPB-2.1.C Plant Detail'!D1599","v":880194312.74100006},{"$f":"'WPB-2.1.C Plant Detail'!E1599","v":4463914.2600000007},{"$f":"'WPB-2.1.C Plant Detail'!F1599","v":-544182.9},884114044.10100007,null,{"$f":"'WPB-2.1.C Plant Detail'!J1599","v":197865469.68132704},{"$f":"'WPB-2.1.C Plant Detail'!L1599","v":2871186.9089999995},{"$f":"'WPB-2.1.C Plant Detail'!M1599","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1599","v":-544182.9},{"$f":"'WPB-2.1.C Plant Detail'!O1599","v":-123073.66},200069400.03032705,"Base Period - Actuals"]
[{"$f":"IF(ISBLANK($B31),\"\",COUNTA($B$17:B31))","v":15},"MARCH 2026",{"$f":"'WPB-2.1.C Plant Detail'!D1715","v":884114044.10099995},{"$f":"'WPB-2.1.C Plant Detail'!E1715","v":1847037.7338560198},{"$f":"'WPB-2.1.C Plant Detail'!F1715","v":-709107.49118674803},885251974.34366918,null,{"$f":"'WPB-2.1.C Plant Detail'!J1715","v":200068337.83032694},{"$f":"'WPB-2.1.C Plant Detail'!L1715","v":2461443.637042},{"$f":"'WPB-2.1.C Plant Detail'!M1715","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1715","v":-709107.49118674803},{"$f":"'WPB-2.1.C Plant Detail'!O1715","v":-388699.63694039121},201431974.3392418,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B32),\"\",COUNTA($B$17:B32))","v":16},"APRIL 2026",{"$f":"'WPB-2.1.C Plant Detail'!D1831","v":885251974.3436693},{"$f":"'WPB-2.1.C Plant Detail'!E1831","v":2680525.3215769925},{"$f":"'WPB-2.1.C Plant Detail'!F1831","v":-898464.33977321663},887034035.32547307,null,{"$f":"'WPB-2.1.C Plant Detail'!J1831","v":201431974.33924186},{"$f":"'WPB-2.1.C Plant Detail'!L1831","v":2462219.3070419999},{"$f":"'WPB-2.1.C Plant Detail'!M1831","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1831","v":-898464.33977321663},{"$f":"'WPB-2.1.C Plant Detail'!O1831","v":-176219.42450277612},202819509.88200787,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B33),\"\",COUNTA($B$17:B33))","v":17},"MAY 2026",{"$f":"'WPB-2.1.C Plant Detail'!D1947","v":887034035.32547283},{"$f":"'WPB-2.1.C Plant Detail'!E1947","v":3308401.9572106982},{"$f":"'WPB-2.1.C Plant Detail'!F1947","v":-1733300.6870252856},888609136.59565818,null,{"$f":"'WPB-2.1.C Plant Detail'!J1947","v":202819509.8820079},{"$f":"'WPB-2.1.C Plant Detail'!L1947","v":2466288.9770420003},{"$f":"'WPB-2.1.C Plant Detail'!M1947","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N1947","v":-1782773.3054841184},{"$f":"'WPB-2.1.C Plant Detail'!O1947","v":-296506.00397334155},203206519.54959244,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B34),\"\",COUNTA($B$17:B34))","v":18},"JUNE 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2063","v":888668556.66543853},{"$f":"'WPB-2.1.C Plant Detail'!E2063","v":-1489209.499938187},{"$f":"'WPB-2.1.C Plant Detail'!F2063","v":-111209.50020987277},887068137.66529047,null,{"$f":"'WPB-2.1.C Plant Detail'!J2063","v":203206519.54959238},{"$f":"'WPB-2.1.C Plant Detail'!L2063","v":2462503.697042},{"$f":"'WPB-2.1.C Plant Detail'!M2063","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2063","v":-111209.50020987277},{"$f":"'WPB-2.1.C Plant Detail'!O2063","v":-296403.97100629279},205261409.77541819,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B35),\"\",COUNTA($B$17:B35))","v":19},"JULY 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2179","v":887068137.66529036},{"$f":"'WPB-2.1.C Plant Detail'!E2179","v":998920.09468054026},{"$f":"'WPB-2.1.C Plant Detail'!F2179","v":-1272367.1806360171},886794690.57933486,null,{"$f":"'WPB-2.1.C Plant Detail'!J2179","v":205261409.77541822},{"$f":"'WPB-2.1.C Plant Detail'!L2179","v":2454350.887042},{"$f":"'WPB-2.1.C Plant Detail'!M2179","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2179","v":-1272367.1806360171},{"$f":"'WPB-2.1.C Plant Detail'!O2179","v":-277964.57059578202},206165428.91122842,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B36),\"\",COUNTA($B$17:B36))","v":20},"AUGUST 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2295","v":886794690.57933497},{"$f":"'WPB-2.1.C Plant Detail'!E2295","v":244765.0339348494},{"$f":"'WPB-2.1.C Plant Detail'!F2295","v":-509289.05496050068},886530166.55830932,null,{"$f":"'WPB-2.1.C Plant Detail'!J2295","v":206165428.91122839},{"$f":"'WPB-2.1.C Plant Detail'!L2295","v":2455967.947042},{"$f":"'WPB-2.1.C Plant Detail'!M2295","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2295","v":-509289.05496050068},{"$f":"'WPB-2.1.C Plant Detail'!O2295","v":-378768.60076156841},207733339.20254833,"Base Period - Forecasted"]
[{"$f":"IF(ISBLANK($B37),\"\",COUNTA($B$17:B37))","v":21},"SEPTEMBER 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2411","v":886530166.5583092},{"$f":"'WPB-2.1.C Plant Detail'!E2411","v":4038242.927389022},{"$f":"'WPB-2.1.C Plant Detail'!F2411","v":-1190596.5269490539},889377812.95874918,null,{"$f":"'WPB-2.1.C Plant Detail'!J2411","v":207733339.20254838},{"$f":"'WPB-2.1.C Plant Detail'!L2411","v":2463058.0970419999},{"$f":"'WPB-2.1.C Plant Detail'!M2411","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2411","v":-1190596.5269490539},{"$f":"'WPB-2.1.C Plant Detail'!O2411","v":-342174.07442087732},208663626.69822046]
[{"$f":"IF(ISBLANK($B38),\"\",COUNTA($B$17:B38))","v":22},"OCTOBER 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2527","v":889377812.95874929},{"$f":"'WPB-2.1.C Plant Detail'!E2527","v":3078487.5969554959},{"$f":"'WPB-2.1.C Plant Detail'!F2527","v":-991876.13011247758},891464424.4255923,null,{"$f":"'WPB-2.1.C Plant Detail'!J2527","v":208663626.69822043},{"$f":"'WPB-2.1.C Plant Detail'!L2527","v":2479335.4370420007},{"$f":"'WPB-2.1.C Plant Detail'!M2527","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2527","v":-991876.13011247758},{"$f":"'WPB-2.1.C Plant Detail'!O2527","v":-311622.64582944824},209839463.35932052]
[{"$f":"IF(ISBLANK($B39),\"\",COUNTA($B$17:B39))","v":23},"NOVEMBER 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2643","v":891464424.4255923},{"$f":"'WPB-2.1.C Plant Detail'!E2643","v":3453706.1764385286},{"$f":"'WPB-2.1.C Plant Detail'!F2643","v":-1155009.043541162},893763121.55848968,null,{"$f":"'WPB-2.1.C Plant Detail'!J2643","v":209839463.35932055},{"$f":"'WPB-2.1.C Plant Detail'!L2643","v":2497457.4570420003},{"$f":"'WPB-2.1.C Plant Detail'!M2643","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2643","v":-1115451.963541162},{"$f":"'WPB-2.1.C Plant Detail'!O2643","v":-444424.37309362605},210777044.47972777]
[{"$f":"IF(ISBLANK($B40),\"\",COUNTA($B$17:B40))","v":24},"DECEMBER 2026",{"$f":"'WPB-2.1.C Plant Detail'!D2759","v":893763121.55848968},{"$f":"'WPB-2.1.C Plant Detail'!E2759","v":7745056.9678414119},{"$f":"'WPB-2.1.C Plant Detail'!F2759","v":-1491345.341484973},900016833.18484604,null,{"$f":"'WPB-2.1.C Plant Detail'!J2759","v":210777044.47972772},{"$f":"'WPB-2.1.C Plant Detail'!L2759","v":2523263.0470420001},{"$f":"'WPB-2.1.C Plant Detail'!M2759","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2759","v":-1498676.0214849729},{"$f":"'WPB-2.1.C Plant Detail'!O2759","v":-206831.89688193781},211594799.60840282]
[{"$f":"IF(ISBLANK($B41),\"\",COUNTA($B$17:B41))","v":25},"JANUARY 2027",{"$f":"'WPB-2.1.C Plant Detail'!D2875","v":900016833.18484604},{"$f":"'WPB-2.1.C Plant Detail'!E2875","v":2648234.5801642486},{"$f":"'WPB-2.1.C Plant Detail'!F2875","v":-940074.10068605898},901724993.66432416,null,{"$f":"'WPB-2.1.C Plant Detail'!J2875","v":211594799.60840279},{"$f":"'WPB-2.1.C Plant Detail'!L2875","v":2939961.6020420003},{"$f":"'WPB-2.1.C Plant Detail'!M2875","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2875","v":-946735.31068605895},{"$f":"'WPB-2.1.C Plant Detail'!O2875","v":-454271.51000000007},213133754.38975874,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B42),\"\",COUNTA($B$17:B42))","v":26},"FEBRUARY 2027",{"$f":"'WPB-2.1.C Plant Detail'!D2991","v":901724993.6643244},{"$f":"'WPB-2.1.C Plant Detail'!E2991","v":2606705.0163686955},{"$f":"'WPB-2.1.C Plant Detail'!F2991","v":-741857.98056845518},903589840.70012474,null,{"$f":"'WPB-2.1.C Plant Detail'!J2991","v":213133754.38975874},{"$f":"'WPB-2.1.C Plant Detail'!L2991","v":3043155.0670420006},{"$f":"'WPB-2.1.C Plant Detail'!M2991","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N2991","v":-741857.98056845518},{"$f":"'WPB-2.1.C Plant Detail'!O2991","v":-282491.90499999997},215152559.57123226,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B43),\"\",COUNTA($B$17:B43))","v":27},"MARCH 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3107","v":903589840.70012438},{"$f":"'WPB-2.1.C Plant Detail'!E3107","v":2253613.3352775513},{"$f":"'WPB-2.1.C Plant Detail'!F3107","v":-1002208.5429595987},904841245.49244237,null,{"$f":"'WPB-2.1.C Plant Detail'!J3107","v":215152559.57123217},{"$f":"'WPB-2.1.C Plant Detail'!L3107","v":3047215.3770419997},{"$f":"'WPB-2.1.C Plant Detail'!M3107","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3107","v":-1002208.5429595987},{"$f":"'WPB-2.1.C Plant Detail'!O3107","v":-422671.90999999992},216774894.49531457,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B44),\"\",COUNTA($B$17:B44))","v":28},"APRIL 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3223","v":904841245.49244249},{"$f":"'WPB-2.1.C Plant Detail'!E3223","v":3097018.6206412185},{"$f":"'WPB-2.1.C Plant Detail'!F3223","v":-1565811.9540637271},906372452.15901995,null,{"$f":"'WPB-2.1.C Plant Detail'!J3223","v":216774894.49531463},{"$f":"'WPB-2.1.C Plant Detail'!L3223","v":3051542.1520420006},{"$f":"'WPB-2.1.C Plant Detail'!M3223","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3223","v":-1565811.9540637271},{"$f":"'WPB-2.1.C Plant Detail'!O3223","v":-177461.12},218083163.57329291,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B45),\"\",COUNTA($B$17:B45))","v":29},"MAY 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3339","v":906372452.15902007},{"$f":"'WPB-2.1.C Plant Detail'!E3339","v":3925162.4317092714},{"$f":"'WPB-2.1.C Plant Detail'!F3339","v":-1117577.3614327409},909180037.22929657,null,{"$f":"'WPB-2.1.C Plant Detail'!J3339","v":218083163.57329297},{"$f":"'WPB-2.1.C Plant Detail'!L3339","v":3061744.9770419998},{"$f":"'WPB-2.1.C Plant Detail'!M3339","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3339","v":-1104370.3514327409},{"$f":"'WPB-2.1.C Plant Detail'!O3339","v":-309843.0199999999},219730695.17890221,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B46),\"\",COUNTA($B$17:B46))","v":30},"JUNE 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3455","v":909180037.22929657},{"$f":"'WPB-2.1.C Plant Detail'!E3455","v":-1670478.8933956791},{"$f":"'WPB-2.1.C Plant Detail'!F3455","v":-78379.063147604786},907431179.27275324,null,{"$f":"'WPB-2.1.C Plant Detail'!J3455","v":219730695.17890218},{"$f":"'WPB-2.1.C Plant Detail'!L3455","v":3069030.68},{"$f":"'WPB-2.1.C Plant Detail'!M3455","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3455","v":-78379.063147604786},{"$f":"'WPB-2.1.C Plant Detail'!O3455","v":-313568.19},222407778.60575458,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B47),\"\",COUNTA($B$17:B47))","v":31},"JULY 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3571","v":907431179.272753},{"$f":"'WPB-2.1.C Plant Detail'!E3571","v":1126607.8979440432},{"$f":"'WPB-2.1.C Plant Detail'!F3571","v":70215.994812283549},908628003.16550934,null,{"$f":"'WPB-2.1.C Plant Detail'!J3571","v":222407778.60575461},{"$f":"'WPB-2.1.C Plant Detail'!L3571","v":3073076.97},{"$f":"'WPB-2.1.C Plant Detail'!M3571","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3571","v":70215.994812283549},{"$f":"'WPB-2.1.C Plant Detail'!O3571","v":-356780.39},225194291.18056691,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B48),\"\",COUNTA($B$17:B48))","v":32},"AUGUST 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3687","v":908628003.16550946},{"$f":"'WPB-2.1.C Plant Detail'!E3687","v":8040532.5159329427},{"$f":"'WPB-2.1.C Plant Detail'!F3687","v":-1321713.1175660347},915346822.56387639,null,{"$f":"'WPB-2.1.C Plant Detail'!J3687","v":225194291.18056688},{"$f":"'WPB-2.1.C Plant Detail'!L3687","v":3090309.16},{"$f":"'WPB-2.1.C Plant Detail'!M3687","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3687","v":-1321713.1175660347},{"$f":"'WPB-2.1.C Plant Detail'!O3687","v":-409702.93999999994},226553184.28300083,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B49),\"\",COUNTA($B$17:B49))","v":33},"SEPTEMBER 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3803","v":915346822.56387663},{"$f":"'WPB-2.1.C Plant Detail'!E3803","v":4501621.7552620042},{"$f":"'WPB-2.1.C Plant Detail'!F3803","v":-1100878.0992525225},918747566.21988606,null,{"$f":"'WPB-2.1.C Plant Detail'!J3803","v":226553184.28300095},{"$f":"'WPB-2.1.C Plant Detail'!L3803","v":3110295.2550000008},{"$f":"'WPB-2.1.C Plant Detail'!M3803","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3803","v":-1067524.9292525225},{"$f":"'WPB-2.1.C Plant Detail'!O3803","v":-366416.93},228229537.6787484,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B50),\"\",COUNTA($B$17:B50))","v":34},"OCTOBER 2027",{"$f":"'WPB-2.1.C Plant Detail'!D3919","v":918747566.21988583},{"$f":"'WPB-2.1.C Plant Detail'!E3919","v":3388272.8197219549},{"$f":"'WPB-2.1.C Plant Detail'!F3919","v":-1271717.8235776385},920864121.21603012,null,{"$f":"'WPB-2.1.C Plant Detail'!J3919","v":228229537.6787484},{"$f":"'WPB-2.1.C Plant Detail'!L3919","v":3123553.3003913886},{"$f":"'WPB-2.1.C Plant Detail'!M3919","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N3919","v":-1271717.8235776385},{"$f":"'WPB-2.1.C Plant Detail'!O3919","v":-337890.55},229743482.60556212,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B51),\"\",COUNTA($B$17:B51))","v":35},"NOVEMBER 2027",{"$f":"'WPB-2.1.C Plant Detail'!D4035","v":920864121.21603024},{"$f":"'WPB-2.1.C Plant Detail'!E4035","v":3735199.7181887557},{"$f":"'WPB-2.1.C Plant Detail'!F4035","v":-1486640.0828718939},923112680.85134709,null,{"$f":"'WPB-2.1.C Plant Detail'!J4035","v":229743482.60556215},{"$f":"'WPB-2.1.C Plant Detail'!L4035","v":3137413.4107827782},{"$f":"'WPB-2.1.C Plant Detail'!M4035","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N4035","v":-1486640.0828718939},{"$f":"'WPB-2.1.C Plant Detail'!O4035","v":-482437.79},230911818.14347306,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B52),\"\",COUNTA($B$17:B52))","v":36},"DECEMBER 2027",{"$f":"'WPB-2.1.C Plant Detail'!D4151","v":923112680.85134709},{"$f":"'WPB-2.1.C Plant Detail'!E4151","v":8474472.2843913119},{"$f":"'WPB-2.1.C Plant Detail'!F4151","v":-2107908.3737456095},929479244.76199281,null,{"$f":"'WPB-2.1.C Plant Detail'!J4151","v":230911818.143473},{"$f":"'WPB-2.1.C Plant Detail'!L4151","v":3160821.9807827775},{"$f":"'WPB-2.1.C Plant Detail'!M4151","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N4151","v":-2107908.3737456095},{"$f":"'WPB-2.1.C Plant Detail'!O4151","v":-281852.7},231682879.05051017,"Forecasted Period"]
[{"$f":"IF(ISBLANK($B53),\"\",COUNTA($B$17:B53))","v":""}]
[{"$f":"IF(ISBLANK($B54),\"\",COUNTA($B$17:B54))","v":37},"13 MONTH AVERAGE DECEMBER 31, 2027",null,null,null,{"$f":"AVERAGE(F40:F52)","v":911487309.26780391},null,null,null,null,null,null,{"$f":"AVERAGE(M40:M52)","v":222245602.95111692}]
[{"$f":"IF(ISBLANK($B55),\"\",COUNTA($B$17:B55))","v":""}]
[{"$f":"IF(ISBLANK($B56),\"\",COUNTA($B$17:B56))","v":38},"FORECASTED TEST PERIOD TME DECEMBER 31, 2027 DEPRECIATION EXPENSE",null,null,null,null,null,null,{"$f":"SUM(I41:J52)","v":36908119.932166949}]
[{"$f":"IF(ISBLANK($B57),\"\",COUNTA($B$17:B57))","v":39},"BASE PERIOD DEPRECIATION EXPENSE",null,null,null,null,null,null,{"$f":"SUM(I25:J36)","v":29830448.664252002}]
[]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"SUMMARY OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"A4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N6","v":"WPB-2.1.B"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 3"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S).: WPB-2.1.C"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N8","v":"WITNESS: L. BLACK"}]
[]
[null,null,"GAS PLANT IN SERVICE 2025, 2026, & 2027 SMRP",null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION 2025, 2026, & 2027 SMRP"]
[null,null,"PLANT",null,null,"PLANT",null,"RESERVE",null,"RESERVE",null,null,"RESERVE"]
["LINE",null,"BEGINNING",null,null,"ENDING",null,"BEGINNING","DEPRECIATION","AMORTIZATION",null,"COST OF","ENDING"]
["NO.","MONTH","BALANCE","ADDITIONS","RETIREMENTS","BALANCE",null,"BALANCE","ACCURAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","BALANCE"]
[null,null,"(1)","(2)","(3)","(4)=(1+2+3)",null,{"$f":"\"(5)\"","v":"(5)"},{"$f":"\"(6)\"","v":"(6)"},{"$f":"\"(7)\"","v":"(7)"},{"$f":"\"(8)\"","v":"(8)"},{"$f":"\"(9)\"","v":"(9)"},{"$f":"\"(10=5 through 9)\"","v":"(10=5 through 9)"}]
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[]
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[{"$f":"IF(ISBLANK($B83),\"\",COUNTA($B$76:B83))","v":8},"AUGUST 2025",{"$f":"'WPB-2.1.C Plant Detail'!D912","v":14729185.359999998},{"$f":"'WPB-2.1.C Plant Detail'!E912","v":3227672.4000000004},{"$f":"'WPB-2.1.C Plant Detail'!F912","v":-266741.79000000004},17690115.969999999,null,{"$f":"'WPB-2.1.C Plant Detail'!J912","v":-3631027.1579999998},{"$f":"'WPB-2.1.C Plant Detail'!L912","v":34442.19},{"$f":"'WPB-2.1.C Plant Detail'!M912","v":0},{"$f":"'WPB-2.1.C Plant Detail'!N912","v":-266741.79000000004},{"$f":"'WPB-2.1.C Plant Detail'!O912","v":-55402.080000000002},-3918728.838]
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[]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"SUMMARY OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"A4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N6","v":"WPB-2.1.B"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 3"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S).: WPB-2.1.C"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N8","v":"WITNESS: L. BLACK"}]
[]
[null,null,"GAS PLANT IN SERVICE TOTAL COMPANY",null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION TOTAL COMPANY"]
[null,null,"PLANT",null,null,"PLANT",null,"RESERVE",null,"RESERVE",null,null,"RESERVE"]
["LINE",null,"BEGINNING",null,null,"ENDING",null,"BEGINNING","DEPRECIATION","AMORTIZATION",null,"COST OF","ENDING"]
["NO.","MONTH","BALANCE","ADDITIONS","RETIREMENTS","BALANCE",null,"BALANCE","ACCURAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","BALANCE"]
[null,null,"(1)","(2)","(3)","(4)=(1+2+3)",null,{"$f":"\"(5)\"","v":"(5)"},{"$f":"\"(6)\"","v":"(6)"},{"$f":"\"(7)\"","v":"(7)"},{"$f":"\"(8)\"","v":"(8)"},{"$f":"\"(9)\"","v":"(9)"},{"$f":"\"(10=5 through 9)\"","v":"(10=5 through 9)"}]
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[]
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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C24","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"'General Headers Index'!B24","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Index B'!$A$24","v":"WPB-2.1.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 72"]
["WORKPAPER REFERENCE NO(S).:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,"2025-01-01",null,null,null,{"$f":"D11+30","v":"2025-01-31"},null,{"$f":"D11","v":"2025-01-01"},null,null,null,null,null,null,{"$f":"H11","v":"2025-01-31"}]
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[]
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[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
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[]
[{"$f":"A135+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A137+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H25","v":205.4},0,0,0,{"$f":"SUM(D138:G138)","v":205.4},null,{"$f":"Q25","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J138+L138+M138+N138+O138+P138","v":0}]
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[32,387.4,"OTHER EQUIP -FMV",null,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[33,387.41,"OTHER EQUIP-TELEPHONE",{"$f":"H50","v":260538.46},0,0,0,260538.46,null,70097.14,4.9599999999999998E-2,1076.8900000000001,0,0,0,0,71174.03]
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[35,387.44,"OTHER EQUIP-OTHER COMMUNICATION",124021.92,0,0,0,124021.92,null,71298.81,4.9599999999999998E-2,512.62,0,0,0,0,71811.429999999993]
[36,387.45,"OTHER EQUIP-TELEMETERING",6995593.0999999996,54070.55,0,0,7049663.6499999994,null,-444521.42,4.9599999999999998E-2,29026.87,0,0,0,0,-415494.55]
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[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
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[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",9739,0,0,0,9739,null,4497.13,0.04,32.46,0,0,0,0,4529.59]
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[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
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[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5656273.2699999996,18107.650000000001,0,0,5674380.9199999999,null,1745466.6800000002,0.04,18884.419999999998,0,0,0,0,1764351.1]
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[]
[{"$f":"A203+1","v":17},"OTHER PLANT"]
[{"$f":"A205+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H93","v":-777092},0,0,0,{"$f":"SUM(D206:F206)","v":-777092},null,{"$f":"Q93","v":-227055.37000000002},"Amort.",-2144.17,0,0,0,0,{"$f":"J206+L206+M206+N206+O206+P206","v":-229199.54000000004}]
[{"$f":"A206+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D206)","v":-777092},{"$f":"SUM(E206)","v":0},{"$f":"SUM(F206)","v":0},{"$f":"SUM(G206)","v":0},{"$f":"SUM(H206)","v":-777092},null,{"$f":"SUM(J206)","v":-227055.37000000002},null,{"$f":"SUM(L206)","v":-2144.17},0,0,0,0,-229199.54000000004]
[]
[{"$f":"A207+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D135+D169+D203+D207","v":840744376.66000009},{"$f":"E135+E169+E203+E207","v":14321967.820000004},{"$f":"F135+F169+F203+F207","v":-248211.59000000005},{"$f":"G135+G169+G203+G207","v":0},{"$f":"H135+H169+H203+H207","v":854818132.88999987},null,{"$f":"J135+J169+J203+J207","v":187002190.732364},null,{"$f":"L135+L169+L203+L207","v":2136890.7060000002},0,-248211.59000000005,-154465.17266000001,0,188736404.67570406]
[]
[{"$f":"A209+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,{"$f":"SUM(D211:G211)","v":0},null,{"$f":"Q98","v":-6359276.0700000003},null,0,0,0,29343.53,0,{"$f":"J211+L211+M211+N211+O211+P211","v":-6329932.54}]
[]
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[]
[]
[{"$f":"A213+1","v":23},"SMRP PLANT"]
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[]
[{"$f":"A222+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D213+D222","v":841306241.28000009},{"$f":"E213+E222","v":15724704.970000004},{"$f":"F213+F222","v":-696231.57000000007},{"$f":"G213+G222","v":0},{"$f":"H213+H222","v":856334714.67999983},null,{"$f":"J213+J222","v":180264596.09436402},null,{"$f":"L213+L222","v":2139877.7060000002},0,-696231.57000000007,-301079.64266000001,0,181407162.58770406]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A244+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H132","v":96334.51},0,0,0,{"$f":"SUM(D245:G245)","v":96334.51},null,{"$f":"Q132","v":82608.66},"Amort",267.57,0,0,0,0,{"$f":"J245+L245+M245+N245+O245","v":82876.23000000001}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H134","v":2450035.6},55927.75,0,0,2505963.35,null,{"$f":"Q134","v":1180619.8400000001},"Amort",41727,0,0,0,0,1222346.8400000001]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D244:D247)","v":13664392.760000002},{"$f":"SUM(E244:E247)","v":42375.049999999988},{"$f":"SUM(F244:F247)","v":-84261.43},{"$f":"SUM(G244:G247)","v":0},{"$f":"SUM(H244:H247)","v":13622506.380000003},null,{"$f":"SUM(J244:J247)","v":6791075.9299999997},null,{"$f":"SUM(L244:L247)","v":227408.67},0,-84261.43,0,0,6934223.1699999999]
[]
[{"$f":"A248+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A250+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H138","v":205.4},0,0,0,{"$f":"SUM(D251:G251)","v":205.4},null,{"$f":"Q138","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J251+L251+M251+N251+O251+P251","v":0}]
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[11,374.5,"RIGHTS OF WAY",2666483.2599999998,0,0,0,2666483.2599999998,null,1184001.47,1.0999999999999999E-2,2444.2800000000002,0,0,0,0,1186445.75]
[12,375.2,"STRUC & IMPROV-CITY GATE M & R",2124.98,0,0,0,2124.98,null,2072.5399999999995,2.3900000000000001E-2,0.97,0,0,0,0,2073.5099999999993]
[13,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[14,375.4,"STRUC & IMPROV-REGULATING ",3047930.06,8948.83,0,0,3056878.89,null,644087.64,2.3900000000000001E-2,6079.37,0,0,0,0,650167.01]
[15,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0.02,2.3900000000000001E-2,0,0,0,0,0,0.02]
[16,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9589710.9700000007,0,0,0,9589710.9700000007,null,4935515.3600000013,2.5100000000000001E-2,19858.689999999999,0,0,0,0,4955374.0500000017]
[17,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",886323.26,0,0,0,886323.26,null,818802.19000000006,"Amort.",5551.63,0,0,0,0,824353.82000000007]
[18,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,18320.57,2.1100000000000001E-2,232.32,0,0,0,0,18552.89]
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[20,378.1,"M & R STATION EQUIP-GENERAL",490702.66,0,0,0,490702.66,null,425490.85000000003,3.3099999999999997E-2,1353.52,0,0,0,0,426844.37000000005]
[21,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",25282621.210000001,33.08,-8295.19,0,25274359.099999998,null,3406279.74,3.3099999999999997E-2,70965.179999999993,0,-8295.19,963.54,0,3469913.2700000005]
[22,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",45443.08,0,0,0,45443.08,null,44563.32,3.3099999999999997E-2,125.35,0,0,0,0,44688.67]
[23,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",1554110.37,1507.49,0,0,1555617.86,null,395546.68999999994,2.5399999999999999E-2,3304.09,0,0,0,0,398850.77999999997]
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[25,381,"METERS",18572839.530000001,20000.41,-79732.09,0,18513107.850000001,null,1782873.7099999997,3.5799999999999998E-2,55319.87,0,-79732.09,-11762.62,0,1746698.8699999996]
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[28,383,"HOUSE REGULATORS (LESS SMRP)",7693217.9699999997,17174.989999999998,0,0,7710392.96,null,2500748.9139999999,2.2200000000000001E-2,14149.816999999999,0,0,0,0,2514898.7309999997]
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[30,385,"INDUSTRIAL M & R STATION EQUIPMENT",6311177.9299999997,-304.51,0,0,6310873.4199999999,null,997947.73,5.4699999999999999E-2,28767.759999999998,0,0,-244.46,0,{"$f":"J273+L273+M273+N273+O273+P273","v":1026471.03}]
[31,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,-0.03,0,0,0,0,0,0,-0.03]
[32,387.4,"OTHER EQUIP -FMV",null,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[33,387.41,"OTHER EQUIP-TELEPHONE",{"$f":"H163","v":260538.46},0,0,0,260538.46,null,71174.03,4.9599999999999998E-2,1076.8900000000001,0,0,0,0,72250.92]
[34,387.42,"OTHER EQUIPMENT-RADIO",419367.4,0,0,0,419367.4,null,360019.18,4.9599999999999998E-2,1733.38,0,0,0,0,361752.56]
[35,387.44,"OTHER EQUIP-OTHER COMMUNICATION",124021.92,0,0,0,124021.92,null,71811.429999999993,4.9599999999999998E-2,512.62,0,0,0,0,72324.049999999988]
[36,387.45,"OTHER EQUIP-TELEMETERING",7049663.6499999994,1236.3900000000001,0,0,7050900.0399999991,null,-415494.55,4.9599999999999998E-2,29141.17,0,0,0,0,-386353.38]
[37,387.46,"OTHER EQUIP-CUST INFO SERVICE",113644.47,0,0,0,113644.47,null,114542.53,4.9599999999999998E-2,22.73,0,0,0,0,114565.26]
[38,387.5,"GPS PIPE LOCATORS",243094.72,0,0,0,243094.72,null,117007.55000000002,0.13500000000000001,2734.82,0,0,0,0,119742.37000000002]
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[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"GENERAL PLANT"]
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[{"$f":"A302+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D303:G303)","v":0},null,-9.0000000000145519E-2,0,0,0,0,0,0,{"$f":"J303+L303+M303+N303+O303+P303","v":-9.0000000000145519E-2}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,19633.89,0.2,598.79,0,0,0,0,20232.68]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",9739,0,-9739,0,0,null,4529.59,0.04,16.23,0,-9739,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,{"$f":"J309+L309+M309+N309+O309+P309","v":-26071.5}]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5674380.9199999999,20836.439999999999,0,0,5695217.3600000003,null,1764351.1,0.04,18949.330000000002,0,0,0,0,1783300.4300000002]
[13,395,"LABORATORY",0,0,0,0,0,null,-199.7,0.05,0,0,0,0,0,-199.7]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,70317.63,6.6699999999999995E-2,743.77,0,0,0,0,71061.400000000009]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D302:D315)","v":7716409.5},{"$f":"SUM(E302:E315)","v":19335.949999999997},{"$f":"SUM(F302:F315)","v":-9739},{"$f":"SUM(G302:G315)","v":0},{"$f":"SUM(H302:H315)","v":7726006.4500000002},null,{"$f":"SUM(J302:J315)","v":2459614.9899999998},null,{"$f":"SUM(L302:L315)","v":26986.73},0,-9739,0,0,2476862.7199999997]
[]
[{"$f":"A316+1","v":17},"OTHER PLANT"]
[{"$f":"A318+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H206","v":-777092},0,0,0,{"$f":"SUM(D319:F319)","v":-777092},null,{"$f":"Q206","v":-229199.54000000004},null,-2144.17,0,0,0,0,{"$f":"J319+L319+M319+N319+O319+P319","v":-231343.71000000005}]
[{"$f":"A319+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D319)","v":-777092},{"$f":"SUM(E319)","v":0},{"$f":"SUM(F319)","v":0},{"$f":"SUM(G319)","v":0},{"$f":"SUM(H319)","v":-777092},null,{"$f":"SUM(J319)","v":-229199.54000000004},null,{"$f":"SUM(L319)","v":-2144.17},0,0,0,0,-231343.71000000005]
[]
[{"$f":"A320+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D248+D282+D316+D320","v":854818132.88999987},{"$f":"E248+E282+E316+E320","v":2073884.3499999994},{"$f":"F248+F282+F316+F320","v":-314242.96999999997},{"$f":"G248+G282+G316+G320","v":0},{"$f":"H248+H282+H316+H320","v":856577774.2700001},null,{"$f":"J248+J282+J316+J320","v":188736404.67570406},null,{"$f":"L248+L282+L316+L320","v":2152475.3770000003},0,-314242.96999999997,-497513.35691200005,0,190077123.72579199]
[]
[{"$f":"A322+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q211","v":-6329932.54},null,0,0,0,487599.27,null,{"$f":"J324+L324+M324+N324+O324+P324","v":-5842333.2699999996}]
[]
[{"$f":"A324+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D322+D324","v":854818132.88999987},{"$f":"E322+E324","v":2073884.3499999994},-314242.96999999997,0,{"$f":"H322+H324","v":856577774.2700001},null,182406472.13570407,null,2152475.3770000003,0,-314242.96999999997,-9914.086912000028,0,184234790.45579198]
[]
[]
[{"$f":"A326+1","v":23},"SMRP PLANT"]
[{"$f":"A329+1","v":24},376,"MAINS (SMRP)",{"$f":"H217","v":743207.72},822483.72,-9190.56,0,{"$f":"SUM(D330:G330)","v":1556500.88},null,{"$f":"Q217","v":-235081.43299999999},1.7999999999999999E-2,1724.78,0,-9190.56,-220,0,{"$f":"J330+L330+M330+N330+O330+P330","v":-242767.21299999999}]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H220","v":30425.32},12429.14,-3592.91,0,39261.550000000003,null,{"$f":"Q220","v":-14760.784},2.2800000000000001E-2,66.2,0,-3592.91,0,0,-18287.493999999999]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H221","v":-6231.1},1331.33,-452.29,0,-5352.06,null,{"$f":"Q221","v":-825.45499999999993},2.2200000000000001E-2,-10.71,0,-452.29,0,0,-1288.4549999999999]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D330:D334)","v":1516581.79},{"$f":"SUM(E330:E334)","v":2006957.47},{"$f":"SUM(F330:F334)","v":-393044.41999999993},{"$f":"SUM(G330:G334)","v":0},{"$f":"SUM(H330:H334)","v":3130494.84},null,{"$f":"SUM(J330:J334)","v":-999309.54799999995},null,{"$f":"SUM(L330:L334)","v":6721.2699999999995},0,-393044.41999999993,-178375.15,0,-1564007.8480000002]
[]
[{"$f":"A335+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D326+D335","v":856334714.67999983},{"$f":"E326+E335","v":4080841.8199999994},{"$f":"F326+F335","v":-707287.3899999999},{"$f":"G326+G335","v":0},{"$f":"H326+H335","v":859708269.11000013},null,{"$f":"J326+J335","v":181407162.58770406},null,{"$f":"L326+L335","v":2159196.6470000003},0,-707287.3899999999,-188289.23691200002,0,182670782.60779199]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 7 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H295+1","v":"2025-04-01"},null,null,null,{"$f":"D350+29","v":"2025-04-30"},null,{"$f":"D350","v":"2025-04-01"},null,null,null,null,null,null,{"$f":"H350","v":"2025-04-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A356+1","v":2},301,"ORGANIZATION",{"$f":"H244","v":521.20000000000005},0,0,0,{"$f":"SUM(D357:G357)","v":521.20000000000005},null,{"$f":"Q244","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J357+L357+M357+N357+O357+P357","v":0}]
[{"$f":"A357+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H245","v":96334.51},0,0,0,{"$f":"SUM(D358:G358)","v":96334.51},null,{"$f":"Q245","v":82876.23000000001},"Amort",267.60000000000002,0,0,0,0,{"$f":"J358+L358+M358+N358+O358+P358","v":83143.830000000016}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H246","v":11019687.320000002},4011.55,-16342.54,0,11007356.330000004,null,{"$f":"Q246","v":5629000.0999999996},"Amort",183165.08,0,-16342.54,0,0,5795822.6399999997]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H247","v":2505963.35},-1660.36,-8519.7799999999988,0,2495783.2100000004,null,{"$f":"Q247","v":1222346.8400000001},"Amort",42071.939999999995,0,-8519.7799999999988,0,0,1255899]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D357:D360)","v":13622506.380000003},{"$f":"SUM(E357:E360)","v":2351.1900000000005},{"$f":"SUM(F357:F360)","v":-24862.32},{"$f":"SUM(G357:G360)","v":0},{"$f":"SUM(H357:H360)","v":13599995.250000006},null,{"$f":"SUM(J357:J360)","v":6934223.1699999999},null,{"$f":"SUM(L357:L360)","v":225504.62},0,-24862.32,0,0,7134865.4699999997]
[]
[{"$f":"A361+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A363+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H251","v":205.4},0,0,0,{"$f":"SUM(D364:G364)","v":205.4},null,{"$f":"Q251","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J364+L364+M364+N364+O364+P364","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",876986.66,0,-5144.3599999999997,0,{"$f":"SUM(D365:G365)","v":871842.3},null,-522.25,"Non-Dep.",0,0,-5144.3599999999997,0,0,{"$f":"J365+L365+M365+N365+O365+P365","v":-5666.61}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",3016310.22,53712.66,0,0,3070022.8800000004,null,416671.93,1.3299999999999999E-2,3372.84,0,0,0,0,420044.77]
[11,374.5,"RIGHTS OF WAY",2666483.2599999998,0,0,0,2666483.2599999998,null,1186445.75,1.0999999999999999E-2,2444.2800000000002,0,0,0,0,1188890.03]
[12,375.2,"STRUC & IMPROV-CITY GATE M & R",2124.98,0,0,0,2124.98,null,2073.5099999999993,2.3900000000000001E-2,0.97,0,0,0,0,2074.4799999999991]
[13,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[14,375.4,"STRUC & IMPROV-REGULATING ",3056878.89,0,-50381.17,0,3006497.72,null,650167.01,2.3900000000000001E-2,6038.11,0,-50381.17,0,0,605823.94999999995]
[15,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0.02,2.3900000000000001E-2,-0.02,0,0,0,0,0]
[16,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9589710.9700000007,0,-116154.26,0,9473556.7100000009,null,4955374.0500000017,2.5100000000000001E-2,19738.419999999998,0,-116154.26,0,0,4858958.2100000018]
[17,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",886323.26,0,-173895.79,0,712427.47,null,824353.82000000007,"Amort.",5551.63,0,-173895.79,0,0,656009.66]
[18,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,18552.89,2.1100000000000001E-2,232.32,0,0,0,0,18785.21]
[19,376,"MAINS (LESS SMRP)",488859516.89999998,-3516043.9899999988,-25632.059999999998,0,485317840.84999996,null,86544845.254000008,1.7999999999999999E-2,730632.97,0,-25632.059999999998,-2866012.4899999998,0,84383833.67400001]
[20,378.1,"M & R STATION EQUIP-GENERAL",490702.66,0,0,0,490702.66,null,426844.37000000005,3.3099999999999997E-2,1353.52,0,0,0,0,428197.89000000007]
[21,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",25274359.099999998,1626.06,-6457.65,0,25269527.509999998,null,3469913.2700000005,3.3099999999999997E-2,69694.12,0,-6457.65,2380.3200000000002,0,3535530.0600000005]
[22,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",45443.08,0,0,0,45443.08,null,44688.67,3.3099999999999997E-2,125.35,0,0,0,0,44814.02]
[23,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",1555617.86,0,0,0,1555617.86,null,398850.77999999997,2.5399999999999999E-2,3305.69,0,0,0,0,402156.47]
[24,380,"SERVICES (LESS SMRP)",234292330.49000001,785597.05,-101309.77000000008,0,234976617.77000001,null,62208847.548791997,5.1799999999999999E-2,1033569.0199999999,0,-101309.77000000008,-107253.72557199998,0,63033853.07322]
[25,381,"METERS",18513107.850000001,27546.7,-87733.11,0,18452921.440000001,null,1746698.8699999996,3.5799999999999998E-2,55140.99,0,-87733.11,-12495.3,0,1701611.4499999995]
[26,381.1,"METERS - AMR",11146813.440000001,68296.649999999994,-3634528.38,0,7580581.7100000018,null,6351353.3799999999,6.7900000000000002E-2,52982.92,0,-3634528.38,0,0,{"$f":"J382+L382+M382+N382+O382+P382","v":2769807.92}]
[27,382,"METER INSTALLATIONS (LESS SMRP)",11283421.340000002,6071.6399999999994,0,0,11289492.980000002,null,5169641.3020000001,2.2800000000000001E-2,21444.27,0,0,0,0,5191085.5719999997]
[28,383,"HOUSE REGULATORS (LESS SMRP)",7710392.96,12706.83,0,0,7723099.79,null,2514898.7309999997,2.2200000000000001E-2,14275.98,0,0,0,0,2529174.7109999997]
[29,384,"HOUSE REGULATOR INSTALLATIONS",2085058.65,0,0,0,2085058.65,null,1326303.8999999999,1.9900000000000001E-2,3457.72,0,0,0,0,1329761.6199999999]
[30,385,"INDUSTRIAL M & R STATION EQUIPMENT",6310873.4199999999,0,-803.25,0,6310070.1699999999,null,1026471.03,5.4699999999999999E-2,28765.23,0,-803.25,0,0,1054433.01]
[31,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,-0.03,0,0.03,0,0,0,0,0]
[32,387.4,"OTHER EQUIP -FMV",null,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[33,387.41,"OTHER EQUIP-TELEPHONE",{"$f":"H276","v":260538.46},0,-260538.46,0,0,null,72250.92,4.9599999999999998E-2,512.39,0,-260538.46,0,0,-187775.15]
[34,387.42,"OTHER EQUIPMENT-RADIO",419367.4,0,-409005.89,0,10361.510000000009,null,361752.56,4.9599999999999998E-2,888.1,0,-409005.89,0,0,-46365.23000000004]
[35,387.44,"OTHER EQUIP-OTHER COMMUNICATION",124021.92,0,-124021.92,0,0,null,72324.049999999988,4.9599999999999998E-2,256.31,0,-124021.92,0,0,-51441.560000000012]
[36,387.45,"OTHER EQUIP-TELEMETERING",7050900.0399999991,0,-642109.72,0,6408790.3199999994,null,-386353.38,4.9599999999999998E-2,27816.69,0,-642109.72,0,0,-1000646.4099999999]
[37,387.46,"OTHER EQUIP-CUST INFO SERVICE",113644.47,0,-113644.47,0,0,null,114565.26,4.9599999999999998E-2,0,0,-113644.47,0,0,920.7899999999936]
[38,387.5,"GPS PIPE LOCATORS",243094.72,0,0,0,243094.72,null,119742.37000000002,0.13500000000000001,2734.82,0,0,0,0,122477.19000000003]
[39,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D364:D394)","v":836006353.44000006},{"$f":"SUM(E364:E394)","v":-2560486.3999999985},{"$f":"SUM(F364:F394)","v":-5751360.2599999988},{"$f":"SUM(G364:G394)","v":0},{"$f":"SUM(H364:H394)","v":827694506.78000009},null,{"$f":"SUM(J364:J394)","v":180897381.54579201},null,{"$f":"SUM(L364:L394)","v":2084334.6699999997},0,-5751360.2599999988,-2983381.1955719995,0,174246974.76021996]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 8 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D350","v":"2025-04-01"},null,null,null,{"$f":"H350","v":"2025-04-30"},null,{"$f":"D408","v":"2025-04-01"},null,null,null,null,null,null,{"$f":"H408","v":"2025-04-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A414+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H302","v":1602116.63},0,0,0,{"$f":"SUM(D415:G415)","v":1602116.63},null,{"$f":"Q302","v":361333.69999999995},0.05,6675.49,0,0,0,0,{"$f":"J415+L415+M415+N415+O415+P415","v":368009.18999999994}]
[{"$f":"A415+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D416:G416)","v":0},null,-9.0000000000145519E-2,0,0.09,0,0,0,0,{"$f":"J416+L416+M416+N416+O416+P416","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,20232.68,0.2,598.79,0,0,0,0,20831.47]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5695217.3600000003,13450.84,-1672.45,0,5706995.75,null,1783300.4300000002,0.04,19003.689999999999,0,-1672.45,0,0,1800631.6700000002]
[13,395,"LABORATORY",0,0,0,0,0,null,-199.7,0.05,199.7,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,71061.400000000009,6.6699999999999995E-2,743.77,0,0,0,0,71805.170000000013]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D415:D428)","v":7726006.4500000002},{"$f":"SUM(E415:E428)","v":13450.84},{"$f":"SUM(F415:F428)","v":-1672.45},{"$f":"SUM(G415:G428)","v":0},{"$f":"SUM(H415:H428)","v":7737784.8399999999},null,{"$f":"SUM(J415:J428)","v":2476862.7199999997},null,{"$f":"SUM(L415:L428)","v":27221.53},0,-1672.45,0,0,2502411.8000000003]
[]
[{"$f":"A429+1","v":17},"OTHER PLANT"]
[{"$f":"A431+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H319","v":-777092},0,0,0,{"$f":"SUM(D432:G432)","v":-777092},null,{"$f":"Q319","v":-231343.71000000005},null,-2144.17,0,0,0,null,{"$f":"J432+L432+M432+N432+O432+P432","v":-233487.88000000006}]
[{"$f":"A432+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D432)","v":-777092},{"$f":"SUM(E432)","v":0},{"$f":"SUM(F432)","v":0},{"$f":"SUM(G432)","v":0},{"$f":"SUM(H432)","v":-777092},null,{"$f":"SUM(J432)","v":-231343.71000000005},null,{"$f":"SUM(L432)","v":-2144.17},0,0,0,0,-233487.88000000006]
[]
[{"$f":"A433+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D361+D395+D429+D433","v":856577774.2700001},{"$f":"E361+E395+E429+E433","v":-2544684.3699999987},{"$f":"F361+F395+F429+F433","v":-5777895.0299999993},{"$f":"G361+G395+G429+G433","v":0},{"$f":"H361+H395+H429+H433","v":848255194.87000012},null,{"$f":"J361+J395+J429+J433","v":190077123.72579199},null,{"$f":"L361+L395+L429+L433","v":2334916.6499999994},0,-5777895.0299999993,-2983381.1955719995,0,183650764.15021998]
[]
[{"$f":"A435+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q324","v":-5842333.2699999996},null,0,0,0,2890625.39,null,{"$f":"J437+L437+M437+N437+O437+P437","v":-2951707.8799999994}]
[]
[{"$f":"A437+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D435+D437","v":856577774.2700001},{"$f":"E435+E437","v":-2544684.3699999987},-5777895.0299999993,0,848255194.87000012,null,184234790.45579198,null,2334916.6499999994,0,-5777895.0299999993,-92755.805571999401,0,180699056.27021998]
[]
[]
[{"$f":"A439+1","v":23},"SMRP PLANT"]
[{"$f":"A442+1","v":24},376,"MAINS (SMRP)",{"$f":"H330","v":1556500.88},2368191.71,0,0,{"$f":"SUM(D443:G443)","v":3924692.59},null,{"$f":"Q330","v":-242767.21299999999},1.7999999999999999E-2,4110.8999999999996,0,0,-2559,0,{"$f":"J443+L443+M443+N443+O443+P443","v":-241215.31299999999}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H331","v":0},0,0,0,{"$f":"SUM(D444:G444)","v":0},null,{"$f":"Q331","v":-6.59},3.3099999999999997E-2,0,0,0,-2265.12,0,{"$f":"J444+L444+M444+N444+O444+P444","v":-2271.71}]
[26,380,"SERVICES (SMRP)",{"$f":"H332","v":1540084.4700000002},799453.27,-339910.17,0,1999627.5700000003,null,{"$f":"Q332","v":-1301658.0960000001},5.1799999999999999E-2,7639.88,0,-339910.17,-179140.52,0,-1813068.9060000002]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H333","v":39261.550000000003},14599.68,-5213.71,0,48647.520000000004,null,{"$f":"Q333","v":-18287.493999999999},2.2800000000000001E-2,83.51,0,-5213.71,0,0,-23417.694]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H334","v":-5352.06},3106.02,-376.34,0,-2622.3800000000006,null,{"$f":"Q334","v":-1288.4549999999999},2.2200000000000001E-2,-7.38,0,-376.34,0,0,-1672.175]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D443:D447)","v":3130494.84},{"$f":"SUM(E443:E447)","v":3185350.68},{"$f":"SUM(F443:F447)","v":-345500.22000000003},{"$f":"SUM(G443:G447)","v":0},{"$f":"SUM(H443:H447)","v":5970345.2999999998},null,{"$f":"SUM(J443:J447)","v":-1564007.8480000002},null,{"$f":"SUM(L443:L447)","v":11826.91},0,-345500.22000000003,-183964.63999999998,0,-2081645.7980000002]
[]
[{"$f":"A448+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D439+D448","v":859708269.11000013},{"$f":"E439+E448","v":640666.31000000145},{"$f":"F439+F448","v":-6123395.2499999991},{"$f":"G439+G448","v":0},{"$f":"H439+H448","v":854225540.17000008},null,{"$f":"J439+J448","v":182670782.60779199},null,{"$f":"L439+L448","v":2346743.5599999996},0,-6123395.2499999991,-276720.44557199941,0,178617410.47221997]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 9 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H408+1","v":"2025-05-01"},null,null,null,{"$f":"D463+30","v":"2025-05-31"},null,{"$f":"D463","v":"2025-05-01"},null,null,null,null,null,null,{"$f":"H463","v":"2025-05-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
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["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A470+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H358","v":96334.51},0,0,0,{"$f":"SUM(D471:G471)","v":96334.51},null,{"$f":"Q358","v":83143.830000000016},"Amort",246.49,0,0,0,0,{"$f":"J471+L471+M471+N471+O471+P471","v":83390.320000000022}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H359","v":11007356.330000004},245302.28000000003,-211510.36000000002,0,11041148.250000004,null,{"$f":"Q359","v":5795822.6399999997},"Amort",183198.37999999998,0,-211510.36000000002,0,0,5767510.6599999992]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H360","v":2495783.2100000004},14672.82,-7455.12,0,2503000.91,null,{"$f":"Q360","v":1255899},"Amort",42120.859999999993,0,-7455.12,0,0,1290564.74]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D470:D473)","v":13599995.250000006},{"$f":"SUM(E470:E473)","v":259975.10000000003},{"$f":"SUM(F470:F473)","v":-218965.48},{"$f":"SUM(G470:G473)","v":0},{"$f":"SUM(H470:H473)","v":13641004.870000005},null,{"$f":"SUM(J470:J473)","v":7134865.4699999997},null,{"$f":"SUM(L470:L473)","v":225565.72999999995},0,-218965.48,0,0,7141465.7199999997]
[]
[{"$f":"A474+1","v":7},"DISTRIBUTION PLANT (Less SMRP)"]
[{"$f":"A476+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H364","v":205.4},0,0,0,{"$f":"SUM(D477:G477)","v":205.4},null,{"$f":"Q364","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J477+L477+M477+N477+O477+P477","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H365","v":871842.3},0,0,0,{"$f":"SUM(D478:G478)","v":871842.3},null,{"$f":"Q365","v":-5666.61},"Non-Dep.",0,0,0,0,0,{"$f":"J478+L478+M478+N478+O478+P478","v":-5666.61}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H366","v":3070022.8800000004},20683.09,0,0,3090705.97,null,{"$f":"Q366","v":420044.77},1.3299999999999999E-2,3414.07,0,0,0,0,423458.84]
[11,374.5,"RIGHTS OF WAY",{"$f":"H367","v":2666483.2599999998},0,0,0,2666483.2599999998,null,{"$f":"Q367","v":1188890.03},1.0999999999999999E-2,2444.2800000000002,0,0,0,0,1191334.31]
[12,375,"REGULATING STRUCTURES",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",{"$f":"H368","v":2124.98},0,0,0,2124.98,null,{"$f":"Q368","v":2074.4799999999991},2.3900000000000001E-2,0.97,0,0,0,0,2075.4499999999989]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",3006497.72,0,0,0,3006497.72,null,605823.94999999995,2.3900000000000001E-2,5987.94,0,0,0,0,611811.8899999999]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9473556.7100000009,-10457.24,0,0,9463099.4700000007,null,4858958.2100000018,2.5100000000000001E-2,19607.330000000002,0,0,0,0,4878565.5400000019]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",712427.47,0,-4839.67,0,707587.79999999993,null,656009.66,"Amort.",2087.1799999999998,0,-4839.67,0,0,653257.17000000004]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,18785.21,2.1100000000000001E-2,232.32,0,0,0,0,19017.53]
[20,376,"MAINS (LESS SMRP)",485317840.84999996,743196.33000000007,-46579.56,0,486014457.61999995,null,84383833.67400001,1.7999999999999999E-2,728499.17,0,-46579.56,-6243.04,0,85059510.244000003]
[21,378,"M & R STATION EQUIP-GENERAL - REG (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[22,378.1,"M & R STATION EQUIP-GENERAL",{"$f":"H376","v":490702.66},0,0,0,490702.66,null,{"$f":"Q376","v":428197.89000000007},3.3099999999999997E-2,1353.52,0,0,0,0,429551.41000000009]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"H377","v":25269527.509999998},2598.44,0,0,25272125.949999999,null,{"$f":"Q377","v":3535530.0600000005},3.3099999999999997E-2,69691.06,0,0,4099.3599999999997,0,3609320.4800000004]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"H378","v":45443.08},0,0,0,45443.08,null,{"$f":"Q378","v":44814.02},3.3099999999999997E-2,125.35,0,0,0,0,44939.369999999995]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,{"$f":"J494+L494+M494+N494+O494+P494","v":0}]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"H379","v":1555617.86},0,0,0,1555617.86,null,{"$f":"Q379","v":402156.47},2.5399999999999999E-2,3305.69,0,0,0,0,405462.16]
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[28,381,"METERS",18452921.440000001,32300.6,-72468.789999999994,0,18412753.250000004,null,1701611.4499999995,3.5799999999999998E-2,54991.3,0,-72468.789999999994,-12883.41,0,1671250.5499999996]
[29,381.1,"METERS - AMR",7580581.7100000018,6352.61,0,0,7586934.3200000022,null,2769807.92,6.7900000000000002E-2,42911.43,0,0,0,0,2812719.35]
[30,382,"METER INSTALLATIONS (LESS SMRP)",11289492.980000002,6982.4900000000016,0,0,11296475.470000003,null,5191085.5719999997,2.2800000000000001E-2,21456.670000000002,0,0,0,0,5212542.2419999996]
[31,383,"HOUSE REGULATORS (LESS SMRP)",7723099.79,10919.880000000001,0,0,7734019.6699999999,null,2529174.7109999997,2.2200000000000001E-2,14297.83,0,0,0,0,2543472.5409999997]
[32,384,"HOUSE REGULATOR INSTALLATIONS",2085058.65,0,0,0,2085058.65,null,1329761.6199999999,1.9900000000000001E-2,3457.72,0,0,0,0,1333219.3399999999]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6310070.1699999999,4786.12,0,0,6314856.29,null,1054433.01,5.4699999999999999E-2,28774.32,0,0,0,0,1083207.33]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",null,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",{"$f":"H389","v":0},0,0,0,{"$f":"SUM(D505:G505)","v":0},null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46365.23000000004,4.9599999999999998E-2,42.83,0,0,0,0,-46322.400000000038]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",6408790.3199999994,18.899999999999999,0,0,6408809.2199999997,null,-1000646.4099999999,4.9599999999999998E-2,26489.71,0,0,0,0,-974156.7]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",0,0,0,0,0,null,920.7899999999936,4.9599999999999998E-2,0,0,0,0,0,920.7899999999936]
[41,387.5,"GPS PIPE LOCATORS",243094.72,14415.3,0,0,257510.02,null,122477.19000000003,0.13500000000000001,2815.9,0,0,0,0,125293.09000000003]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D477:D510)","v":827694506.78000009},{"$f":"SUM(E477:E510)","v":1577156.36},{"$f":"SUM(F477:F510)","v":-189622.08000000002},{"$f":"SUM(G477:G510)","v":0},{"$f":"SUM(H477:H510)","v":829082041.05999994},null,{"$f":"SUM(J477:J510)","v":174246974.76021996},null,{"$f":"SUM(L477:L510)","v":2047769.1800000002},0,-189622.08000000002,-19512.276892999977,0,176085609.58332705]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 10 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D463","v":"2025-05-01"},null,null,null,{"$f":"H463","v":"2025-05-31"},null,{"$f":"D524","v":"2025-05-01"},null,null,null,null,null,null,{"$f":"H524","v":"2025-05-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A530+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H415","v":1602116.63},258,0,0,{"$f":"SUM(D531:G531)","v":1602374.63},null,{"$f":"Q415","v":368009.18999999994},0.05,6676.02,0,0,0,0,{"$f":"J531+L531+M531+N531+O531+P531","v":374685.20999999996}]
[{"$f":"A531+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D532:G532)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J532+L532+M532+N532+O532+P532","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,20831.47,0.2,598.79,0,0,0,0,21430.260000000002]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,{"$f":"J540+L540+M540+N540+O540+P540","v":185.21}]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5706995.75,7656.81,-17144.8,0,5697507.7599999998,null,1800631.6700000002,0.04,19007.509999999998,0,-17144.8,0,0,1802494.3800000001]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,71805.170000000013,6.6699999999999995E-2,743.77,0,0,0,0,72548.940000000017]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D531:D544)","v":7737784.8399999999},{"$f":"SUM(E531:E544)","v":7914.81},{"$f":"SUM(F531:F544)","v":-17144.8},{"$f":"SUM(G531:G544)","v":0},{"$f":"SUM(H531:H544)","v":7728554.8499999996},null,{"$f":"SUM(J531:J544)","v":2502411.8000000003},null,{"$f":"SUM(L531:L544)","v":27026.09},0,-17144.8,0,0,2512293.0900000003]
[]
[{"$f":"A545+1","v":17},"OTHER PLANT"]
[{"$f":"A547+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H432","v":-777092},0,0,0,{"$f":"SUM(D548:G548)","v":-777092},null,{"$f":"Q432","v":-233487.88000000006},"Amort.",-2144.17,0,{"$f":"F548","v":0},0,null,{"$f":"J548+L548+M548+N548+O548+P548","v":-235632.05000000008}]
[{"$f":"A548+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D548)","v":-777092},{"$f":"SUM(E548)","v":0},{"$f":"SUM(F548)","v":0},{"$f":"SUM(G548)","v":0},{"$f":"SUM(H548)","v":-777092},null,{"$f":"SUM(J548)","v":-233487.88000000006},null,{"$f":"SUM(L548)","v":-2144.17},0,0,0,0,-235632.05000000008]
[]
[{"$f":"A549+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D474+D511+D545+D549","v":848255194.87000012},{"$f":"E474+E511+E545+E549","v":1845046.2700000003},{"$f":"F474+F511+F545+F549","v":-425732.36000000004},{"$f":"G474+G511+G545+G549","v":0},{"$f":"H474+H511+H545+H549","v":849674508.77999997},null,{"$f":"J474+J511+J545+J549","v":183650764.15021998},null,{"$f":"L474+L511+L545+L549","v":2298216.83},0,-425732.36000000004,-19512.276892999977,0,185503736.34332705]
[]
[{"$f":"A551+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q437","v":-2951707.8799999994},null,0,0,0,-3395.57,null,{"$f":"J553+L553+M553+N553+O553+P553","v":-2955103.4499999993}]
[]
[{"$f":"A553+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D551+D553","v":848255194.87000012},{"$f":"E551+E553","v":1845046.2700000003},-425732.36000000004,0,849674508.77999997,null,180699056.27021998,null,2298216.83,0,-425732.36000000004,-22907.846892999976,0,182548632.89332706]
[]
[]
[{"$f":"A555+1","v":23},"SMRP PLANT"]
[{"$f":"A558+1","v":24},376,"MAINS (SMRP)",{"$f":"H443","v":3924692.59},1681373.79,-1663.44,0,{"$f":"SUM(D559:G559)","v":5604402.9399999995},null,{"$f":"Q443","v":-241215.31299999999},1.7999999999999999E-2,7146.82,0,-1663.44,0,0,{"$f":"J559+L559+M559+N559+O559+P559","v":-235731.93299999999}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H444","v":0},0,0,0,{"$f":"SUM(D560:G560)","v":0},null,{"$f":"Q444","v":-2271.71},3.3099999999999997E-2,0,0,0,0,0,{"$f":"J560+L560+M560+N560+O560+P560","v":-2271.71}]
[26,380,"SERVICES (SMRP)",{"$f":"H445","v":1999627.5700000003},615874.18000000005,-220548.09,0,2394953.6600000006,null,{"$f":"Q445","v":-1813068.9060000002},5.1799999999999999E-2,9484.9699999999993,0,-220548.09,-115375.62,0,-2139507.6460000002]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H446","v":48647.520000000004},22044.5,-3684.07,0,67007.95,null,{"$f":"Q446","v":-23417.694},2.2800000000000001E-2,109.87,0,-3684.07,0,0,-26991.894]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H447","v":-2622.3800000000006},-2503.2800000000002,-375.47,0,-5501.130000000001,null,{"$f":"Q447","v":-1672.175},2.2200000000000001E-2,-7.51,0,-375.47,0,0,-2055.1549999999997]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D559:D563)","v":5970345.2999999998},{"$f":"SUM(E559:E563)","v":2316789.1900000004},{"$f":"SUM(F559:F563)","v":-226271.07},{"$f":"SUM(G559:G563)","v":0},{"$f":"SUM(H559:H563)","v":8060863.4199999999},null,{"$f":"SUM(J559:J563)","v":-2081645.7980000002},null,{"$f":"SUM(L559:L563)","v":16734.150000000001},0,-226271.07,-115375.62,0,-2406558.338]
[]
[{"$f":"A564+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D555+D564","v":854225540.17000008},{"$f":"E555+E564","v":4161835.4600000009},{"$f":"F555+F564","v":-652003.43000000005},{"$f":"G555+G564","v":0},{"$f":"H555+H564","v":857735372.19999993},null,{"$f":"J555+J564","v":178617410.47221997},null,{"$f":"L555+L564","v":2314950.98},0,-652003.43000000005,-138283.46689299998,0,180142074.55532706]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H524+1","v":"2025-06-01"},null,null,null,{"$f":"D579+29","v":"2025-06-30"},null,{"$f":"D579","v":"2025-06-01"},null,null,null,null,null,null,{"$f":"H579","v":"2025-06-30"}]
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[1,"INTANGIBLE PLANT"]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H473","v":2503000.91},-14021.82,0,0,2488979.0900000003,null,{"$f":"Q473","v":1290564.74},"Amort",42061.19,0,0,0,0,1332625.93]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D586:D589)","v":13641004.870000005},{"$f":"SUM(E586:E589)","v":729887.54},{"$f":"SUM(F586:F589)","v":-63656.93},{"$f":"SUM(G586:G589)","v":0},{"$f":"SUM(H586:H589)","v":14307235.480000002},null,{"$f":"SUM(J586:J589)","v":7141465.7199999997},null,{"$f":"SUM(L586:L589)","v":285089.68999999994},0,-63656.93,0,834.59,7363733.0699999984]
[]
[{"$f":"A590+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A592+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H477","v":205.4},0,0,0,{"$f":"SUM(D593:G593)","v":205.4},null,{"$f":"Q477","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J593+L593+M593+N593+O593+P593","v":0}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H480","v":2666483.2599999998},0,0,0,2666483.2599999998,null,{"$f":"Q480","v":1191334.31},1.0999999999999999E-2,2444.2800000000002,0,0,0,0,1193778.5900000001]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",3006497.72,0,0,-3006497.72,0,null,611811.8899999999,2.3900000000000001E-2,0,0,0,0,-612774.96,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,0,0,0,9463099.4700000007,null,4878565.5400000019,2.5100000000000001E-2,19596.5,0,0,0,-834.59,4897327.450000002]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,653257.17000000004,"Amort.",2087.19,0,0,0,0,655344.36]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,19017.53,2.1100000000000001E-2,232.32,0,0,0,0,19249.849999999999]
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[21,378,"M & R STATION EQUIP-GENERAL (LESS SMRP)",null,0,0,25273815.949999999,25273815.949999999,null,0,3.3099999999999997E-2,70949.966,0,0,0,0,70949.966]
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[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"H492","v":25272125.949999999},1690,0,-25273815.949999999,0,null,{"$f":"Q492","v":3609320.4800000004},3.3099999999999997E-2,0,0,0,0,{"$f":"-3594559.92-14760.56","v":-3609320.48},0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"H493","v":45443.08},0,0,0,45443.08,null,{"$f":"Q493","v":44939.369999999995},3.3099999999999997E-2,125.35,0,0,0,0,45064.719999999994]
[25,379,"M & R STA EQUIP-LOCAL GAS",null,0,0,1555617.86,1555617.86,null,{"$f":"Q494","v":0},2.5399999999999999E-2,3305.69,0,0,0,405462.16,408767.85]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"H495","v":1555617.86},0,0,-1555617.86,0,null,{"$f":"Q495","v":405462.16},2.5399999999999999E-2,0,0,0,0,-405462.16,0]
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[28,381,"METERS",18412753.250000004,73439.710000000006,0,0,18486192.960000005,null,1671250.5499999996,3.5799999999999998E-2,55040.93,0,0,0,53.71,1726345.1899999995]
[29,381.1,"METERS - AMR",7586934.3200000022,10750.09,0,0,7597684.410000002,null,2812719.35,6.7900000000000002E-2,42959.82,0,0,0,0,2855679.17]
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[32,384,"HOUSE REGULATOR INSTALLATIONS",2085058.65,0,0,0,2085058.65,null,1333219.3399999999,1.9900000000000001E-2,3457.72,0,0,0,0,{"$f":"J617+L617+M617+N617+O617+P617","v":1336677.0599999998}]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6314856.29,-3638.14,-646.39,0,6310571.7600000007,null,1083207.33,5.4699999999999999E-2,28775.46,0,-646.39,-3621.11,0,1107715.29]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",null,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",{"$f":"H505","v":0},0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46322.400000000038,4.9599999999999998E-2,42.83,0,0,0,0,-46279.570000000036]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",6408809.2199999997,78852.63,0,0,6487661.8499999996,null,-974156.7,4.9599999999999998E-2,26652.71,0,0,0,0,-947503.99]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",0,0,0,0,0,null,920.7899999999936,4.9599999999999998E-2,0,0,0,0,0,920.7899999999936]
[41,387.5,"GPS PIPE LOCATORS",257510.02,0,0,0,257510.02,null,125293.09000000003,0.13500000000000001,2896.99,0,0,0,0,128190.08000000003]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D579","v":"2025-06-01"},null,null,null,{"$f":"H579","v":"2025-06-30"},null,{"$f":"D640","v":"2025-06-01"},null,null,null,null,null,null,{"$f":"H640","v":"2025-06-30"}]
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["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
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[{"$f":"A647+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D648:G648)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J648+L648+M648+N648+O648+P648","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,21430.260000000002,0.2,598.79,0,0,0,0,22029.050000000003]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5697507.7599999998,0,0,0,5697507.7599999998,null,1802494.3800000001,0.04,18991.689999999999,0,0,0,0,1821486.07]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,72548.940000000017,6.6699999999999995E-2,743.77,0,0,0,0,73292.710000000021]
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[]
[{"$f":"A661+1","v":17},"OTHER PLANT"]
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[{"$f":"A664+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D664)","v":-777092},{"$f":"SUM(E664)","v":0},{"$f":"SUM(F664)","v":0},{"$f":"SUM(G664)","v":0},{"$f":"SUM(H664)","v":-777092},null,{"$f":"SUM(J664)","v":-235632.05000000008},null,{"$f":"SUM(L664)","v":-2144.17},0,0,0,0,-237776.22000000009]
[]
[{"$f":"A665+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D590+D627+D661+D665","v":849674508.77999997},{"$f":"E590+E627+E661+E665","v":1647913.33},{"$f":"F590+F627+F661+F665","v":-159326.61000000002},{"$f":"G590+G627+G661+G665","v":0},{"$f":"H590+H627+H661+H665","v":851163095.49999988},null,{"$f":"J590+J627+J661+J665","v":185503736.34332705},null,{"$f":"L590+L627+L661+L665","v":2186043.7749999999},0,-159326.61000000002,-77375.759999999995,15852.140000000149,187468929.888327]
[]
[{"$f":"A667+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q553","v":-2955103.4499999993},null,0,0,0,36957.389999999985,0,{"$f":"J669+L669+M669+N669+O669+P669","v":-2918146.0599999991}]
[]
[{"$f":"A669+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D667+D669","v":849674508.77999997},{"$f":"E667+E669","v":1647913.33},-159326.61000000002,0,851163095.49999988,null,182548632.89332706,null,2186043.7749999999,0,-159326.61000000002,-40418.37000000001,15852.140000000149,184550783.828327]
[]
[]
[{"$f":"A671+1","v":23},"SMRP Plant"]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H562","v":67007.95},63405.95,-8780.16,0,121633.73999999999,null,{"$f":"Q562","v":-26991.894},2.2800000000000001E-2,179.21,0,-8780.16,0,0,-35592.843999999997]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H563","v":-5501.130000000001},36766.480000000003,-428.67,0,30836.680000000004,null,{"$f":"Q563","v":-2055.1549999999997},2.2200000000000001E-2,23.44,0,-428.67,0,0,-2460.3849999999998]
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[]
[{"$f":"A680+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D671+D680","v":857735372.19999993},{"$f":"E671+E680","v":5563288.79},{"$f":"F671+F680","v":-502220.62},{"$f":"G671+G680","v":0},{"$f":"H671+H680","v":862796440.36999989},null,{"$f":"J671+J680","v":180142074.55532706},null,{"$f":"L671+L680","v":2208301.9049999998},0,-502220.62,-151194.76,15852.140000000149,181712813.22032699]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H640+1","v":"2025-07-01"},null,null,null,{"$f":"D695+30","v":"2025-07-31"},null,{"$f":"D695","v":"2025-07-01"},null,null,null,null,null,null,{"$f":"H695","v":"2025-07-31"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A702+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H587","v":81146.899999999994},0,0,0,{"$f":"SUM(D703:G703)","v":81146.899999999994},null,{"$f":"Q587","v":68428.120000000024},"Amort",225.4,0,0,0,0,{"$f":"J703+L703+M703+N703+O703+P703","v":68653.520000000019}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H589","v":2488979.0900000003},3485334.51,-9526.1,-59919.9,5904867.5999999996,null,{"$f":"Q589","v":1332625.93},"Amort",61736.59,0,-9526.1,0,-7390.82,1377445.5999999999]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D702:D705)","v":14307235.480000002},{"$f":"SUM(E702:E705)","v":7553901.2799999993},{"$f":"SUM(F702:F705)","v":-119754.63},{"$f":"SUM(G702:G705)","v":0},{"$f":"SUM(H702:H705)","v":21741382.130000003},null,{"$f":"SUM(J702:J705)","v":7363733.0699999984},null,{"$f":"SUM(L702:L705)","v":277559.75},0,-119754.63,0,0,7521538.1899999976]
[]
[{"$f":"A706+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A708+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H593","v":205.4},0,0,865272.16,{"$f":"SUM(D709:G709)","v":865477.56},null,{"$f":"Q593","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J709+L709+M709+N709+O709+P709","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H594","v":3978669.59},498589.86,0,-643931.18000000005,{"$f":"SUM(D710:G710)","v":3833328.27},null,{"$f":"Q594","v":421226.7},"Non-Dep.",4248.6099999999997,0,0,0,30192.75,{"$f":"J710+L710+M710+N710+O710+P710","v":455668.06}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H596","v":2666483.2599999998},4591.13,0,19773.78,2690848.1699999995,null,{"$f":"Q596","v":1193778.5900000001},1.0999999999999999E-2,2466.61,0,0,0,1186.28,1197431.4800000002]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
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[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,0,0,0,9463099.4700000007,null,4897327.450000002,2.5100000000000001E-2,19596.5,0,0,0,0,4916923.950000002]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,655344.36,"Amort.",2087.1799999999998,0,0,0,0,657431.54]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,19249.849999999999,2.1100000000000001E-2,232.32,0,0,0,0,19482.169999999998]
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[21,378,"M & R STATION EQUIP-GENERAL (LESS SMRP)",25273815.949999999,15133.15,0,4574514.82,29863463.919999998,null,70949.966,3.3099999999999997E-2,83611.759999999995,0,0,-14749.589999999998,-252775.81,-112963.674]
[22,378.1,"M & R STATION EQUIP-GENERAL",490702.66,0,0,-490702.66,0,null,430904.93000000011,3.3099999999999997E-2,0,0,0,0,-432264.65,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",45443.08,0,0,-45443.08,0,null,45064.719999999994,3.3099999999999997E-2,0,0,0,0,-45064.68,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-LOCAL GAS",1555617.86,0,0,-569.99,1555047.87,null,408767.85,3.3099999999999997E-2,3305.08,0,0,0,-580.17999999999995,411492.75]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[28,381,"METERS",18486192.960000005,34897.42,0,6276.34,18527366.720000006,null,1726345.1899999995,3.5799999999999998E-2,55273.31,0,0,65107.5,-7179.45,1839546.5499999996]
[29,381.1,"METERS - AMR",7597684.410000002,227678.25,0,0,7825362.660000002,null,2855679.17,6.7900000000000002E-2,43634.37,0,0,0,0,2899313.54]
[30,382,"METER INSTALLATIONS (LESS SMRP)",11300138.310000002,0,0,-1601.18,11298537.130000003,null,5232929.3439999996,2.2800000000000001E-2,20385.34,0,0,0,-1257.67,5252057.0139999995]
[31,383,"HOUSE REGULATORS (LESS SMRP)",7737253.7800000003,0,0,2090036.68,9827290.4600000009,null,2557685.2879999997,2.2200000000000001E-2,18081.77,0,0,0,1339077.8799999999,3914844.9379999996]
[32,384,"HOUSE REGULATOR INSTALLATIONS",2085058.65,0,0,-2085058.65,{"$f":"SUM(D733:G733)","v":0},null,1336677.0599999998,1.9900000000000001E-2,0,0,0,0,-1336676.9099999999,0.14999999990686774]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6310571.7600000007,0,0,-27916.240000000002,6282655.5200000005,null,1107715.29,5.4699999999999999E-2,28702.06,0,0,-6555.32,-4879.75,1124982.28]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46279.570000000036,4.9599999999999998E-2,42.83,0,0,0,0,-46236.740000000034]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",6487661.8499999996,-15069,0,-4287240.8600000003,2185351.9899999993,null,-947503.99,4.9599999999999998E-2,17924.23,0,0,-1897.21,766751.24,-164725.72999999998]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",0,0,0,12269.38,12269.38,null,920.7899999999936,4.9599999999999998E-2,48.26,0,0,0,5074.8599999999997,6043.9099999999935]
[41,387.5,"GPS PIPE LOCATORS",257510.02,0,0,-257510.02,0,null,128190.08000000003,0.13500000000000001,0,0,0,0,-128190.08,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D709:D742)","v":829904397.16999984},{"$f":"SUM(E709:E742)","v":1440911.2999999998},{"$f":"SUM(F709:F742)","v":-29526.009999999995},{"$f":"SUM(G709:G742)","v":-257510.01999999056},{"$f":"SUM(H709:H742)","v":831058272.43999994},null,{"$f":"SUM(J709:J742)","v":177803669.138327},null,{"$f":"SUM(L709:L742)","v":1882968.8600000006},0,-29526.009999999995,-14164.010000000009,-127435.39999999866,179515512.57832703]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 14 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D695","v":"2025-07-01"},null,null,null,{"$f":"H695","v":"2025-07-31"},null,{"$f":"D756","v":"2025-07-01"},null,null,null,null,null,null,{"$f":"H756","v":"2025-07-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A762+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H647","v":1602374.63},0,0,0,{"$f":"SUM(D763:G763)","v":1602374.63},null,{"$f":"Q647","v":381361.76999999996},0.05,6676.56,0,0,0,0,{"$f":"J763+L763+M763+N763+O763+P763","v":388038.32999999996}]
[{"$f":"A763+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D764:G764)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J764+L764+M764+N764+O764+P764","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,22029.050000000003,0.2,598.79,0,0,0,0,22627.840000000004]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5697507.7599999998,21960.19,-15070.87,257510.02,5961907.0999999996,null,1821486.07,0.04,19873.02,0,-15070.87,0,128190.08,1954478.3]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,73292.710000000021,6.6699999999999995E-2,743.77,0,0,0,0,74036.480000000025]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D763:D776)","v":7728554.8499999996},{"$f":"SUM(E763:E776)","v":21960.19},{"$f":"SUM(F763:F776)","v":-15070.87},{"$f":"SUM(G763:G776)","v":257510.02},{"$f":"SUM(H763:H776)","v":7992954.1899999995},null,{"$f":"SUM(J763:J776)","v":2539303.9},null,{"$f":"SUM(L763:L776)","v":27892.140000000003},0,-15070.87,0,128190.08,2680315.25]
[]
[{"$f":"A777+1","v":17},"OTHER PLANT"]
[{"$f":"A779+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H664","v":-777092},0,0,0,{"$f":"SUM(D780:F780)","v":-777092},null,{"$f":"Q664","v":-237776.22000000009},"Amort.",-2144.17,0,0,0,0,{"$f":"J780+L780+M780+N780+O780+P780","v":-239920.3900000001}]
[{"$f":"A780+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D780)","v":-777092},{"$f":"SUM(E780)","v":0},{"$f":"SUM(F780)","v":0},{"$f":"SUM(G780)","v":0},{"$f":"SUM(H780)","v":-777092},null,{"$f":"SUM(J780)","v":-237776.22000000009},null,{"$f":"SUM(L780)","v":-2144.17},0,0,0,0,-239920.3900000001]
[]
[{"$f":"A781+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D706+D743+D777+D781","v":851163095.49999988},{"$f":"E706+E743+E777+E781","v":9016772.7699999977},{"$f":"F706+F743+F777+F781","v":-164351.51},{"$f":"G706+G743+G777+G781","v":9.42964106798172E-9},{"$f":"H706+H743+H777+H781","v":860015516.75999999},null,{"$f":"J706+J743+J777+J781","v":187468929.888327},null,{"$f":"L706+L743+L777+L781","v":2186276.5800000005},0,-164351.51,-14164.010000000009,754.68000000134634,189477445.62832704]
[]
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[]
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[]
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[]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H756+1","v":"2025-08-01"},null,null,null,{"$f":"D811+30","v":"2025-08-31"},null,{"$f":"D811","v":"2025-08-01"},null,null,null,null,null,null,{"$f":"H811","v":"2025-08-31"}]
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[1,"INTANGIBLE PLANT"]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H705","v":5904867.5999999996},201095.71999999997,-32787.81,0,6073175.5099999998,null,{"$f":"Q705","v":1377445.5999999999},"Amort",86875.909999999989,0,-32787.81,0,0,1431533.6999999997]
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[]
[{"$f":"A822+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A824+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H709","v":865477.56},0,0,0,{"$f":"SUM(D825:G825)","v":865477.56},null,{"$f":"Q709","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J825+L825+M825+N825+O825+P825","v":0}]
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[11,374.5,"RIGHTS OF WAY",2690848.1699999995,1800.46,0,0,2692648.6299999994,null,1197431.4800000002,1.0999999999999999E-2,2467.44,0,0,0,0,1199898.9200000002]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
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[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,0,0,0,9463099.4700000007,null,4916923.950000002,2.5100000000000001E-2,19596.5,0,0,0,0,4936520.450000002]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,657431.54,"Amort.",2087.19,0,0,0,0,659518.73]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,19482.169999999998,2.1100000000000001E-2,232.32,0,0,0,0,19714.489999999998]
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[21,378,"M & R STATION EQUIP-GENERAL (LESS SMRP)",29863463.919999998,31917.25,0,0,29895381.169999998,null,-112963.674,3.3099999999999997E-2,83655.88,null,null,-8740.83,null,-38048.623999999996]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-LOCAL GAS",1555047.87,null,null,0,1555047.87,null,411492.75,null,3304.48,0,0,0,0,414797.23]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[31,383,"HOUSE REGULATORS (LESS SMRP)",9827290.4600000009,35.270000000000003,0,0,9827325.7300000004,null,3914844.9379999996,2.2200000000000001E-2,18081.810000000001,0,0,0,0,3932926.7479999997]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6282655.5200000005,0,0,0,6282655.5200000005,null,1124982.28,5.4699999999999999E-2,28638.44,0,0,-1333.83,0,1152286.8899999999]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46236.740000000034,4.9599999999999998E-2,42.83,0,0,0,0,-46193.910000000033]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2185351.9899999993,-31850.37,0,0,2153501.6199999992,null,-164725.72999999998,4.9599999999999998E-2,8966.9699999999993,0,0,0,0,-155758.75999999998]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6043.9099999999935,4.9599999999999998E-2,48.26,0,0,0,0,6092.1699999999937]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,{"$f":"J858+L858+M858+N858+O858+P858","v":0}]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D825:D858)","v":831058272.43999994},{"$f":"SUM(E825:E858)","v":162131.10999999999},{"$f":"SUM(F825:F858)","v":-24570.050000000003},{"$f":"SUM(G825:G858)","v":0},{"$f":"SUM(H825:H858)","v":831195833.49999988},null,{"$f":"SUM(J825:J858)","v":179515512.57832703},null,{"$f":"SUM(L825:L858)","v":1874778.08},0,-24570.050000000003,-27022.470000000008,-8011.46,181330686.67832699]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D811","v":"2025-08-01"},null,null,null,{"$f":"H811","v":"2025-08-31"},null,{"$f":"D872","v":"2025-08-01"},null,null,null,null,null,null,{"$f":"H872","v":"2025-08-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
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[{"$f":"A879+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D880:G880)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J880+L880+M880+N880+O880+P880","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,22627.840000000004,0.2,598.79,0,0,0,0,23226.630000000005]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",5961907.0999999996,45928.23,0,0,6007835.3300000001,null,1954478.3,0.04,19949.57,0,0,0,0,1974427.87]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,74036.480000000025,6.6699999999999995E-2,743.77,0,0,0,0,74780.250000000029]
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[]
[{"$f":"A893+1","v":17},"OTHER PLANT"]
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[]
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[]
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[]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[1,"INTANGIBLE PLANT"]
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[]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
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[21,378,"M & R STATION EQUIP-GENERAL",29895381.169999998,0.27,0,0,29895381.439999998,null,-38048.623999999996,3.3099999999999997E-2,82447.11,0,0,0,0,44398.486000000004]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
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[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46193.910000000033,4.9599999999999998E-2,42.83,0,0,0,0,-46151.080000000031]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2153501.6199999992,0,0,0,2153501.6199999992,null,-155758.75999999998,4.9599999999999998E-2,8901.14,0,0,0,0,-146857.62]
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[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
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[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,23226.630000000005,0.2,598.79,0,0,0,0,23825.420000000006]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
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[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
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[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6007835.3300000001,0,0,0,6007835.3300000001,null,1974427.87,0.04,20026.12,0,0,0,0,1994453.9900000002]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
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[]
[{"$f":"A1009+1","v":17},"OTHER PLANT"]
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[{"$f":"A1012+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1012)","v":-777092},{"$f":"SUM(E1012)","v":0},{"$f":"SUM(F1012)","v":0},{"$f":"SUM(G1012)","v":0},{"$f":"SUM(H1012)","v":-777092},null,{"$f":"SUM(J1012)","v":-242064.56000000011},null,{"$f":"SUM(L1012)","v":-2144.17},0,0,0,0,-244208.73000000013]
[]
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[]
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[]
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[]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"INTANGIBLE PLANT"]
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[]
[{"$f":"A1054+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1056+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H941","v":865477.56},0,0,0,{"$f":"SUM(D1057:G1057)","v":865477.56},null,{"$f":"Q941","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1057+L1057+M1057+N1057+O1057+P1057","v":0}]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
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[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,0,0,0,9463099.4700000007,null,4956116.950000002,2.5100000000000001E-2,19596.5,0,0,0,0,4975713.450000002]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",29895381.439999998,204746.04,0,0,30100127.479999997,null,44398.486000000004,3.3099999999999997E-2,83982.290000000008,0,0,0,0,128380.77600000001]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,418101.70999999996,3.3099999999999997E-2,3304.48,0,0,0,0,421406.18999999994]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6282655.5200000005,0,0,0,6282655.5200000005,null,1180925.3299999998,5.4699999999999999E-2,28638.44,0,0,0,0,1209563.7699999998]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,{"$f":"J1084+L1084+M1084+N1084+O1084+P1084","v":1260703.6200000001}]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46151.080000000031,4.9599999999999998E-2,42.83,0,0,0,0,-46108.250000000029]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2153501.6199999992,-344556.96,0,0,1808944.6599999992,null,-146857.62,4.9599999999999998E-2,8189.05,0,0,0,0,-138668.57]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6140.4299999999939,4.9599999999999998E-2,48.26,0,0,0,0,6188.6899999999941]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,{"$f":"SUM(D1090:G1090)","v":0},null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1057:D1090)","v":832314601.99999988},{"$f":"SUM(E1057:E1090)","v":4461130.9409999996},{"$f":"SUM(F1057:F1090)","v":0},{"$f":"SUM(G1057:G1090)","v":0},{"$f":"SUM(H1057:H1090)","v":836775732.94099998},null,{"$f":"SUM(J1057:J1090)","v":183372464.28832698},null,{"$f":"SUM(L1057:L1090)","v":1887251.5},0,0,-7727.03,180.39,185252169.14832699]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 20 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
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[1,"GENERAL PLANT"]
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[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,0,0,0,35927.279999999999,null,23825.420000000006,0.2,598.79,0,0,0,0,24424.210000000006]
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[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
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[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,75524.020000000033,6.6699999999999995E-2,743.77,0,0,0,0,76267.790000000037]
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[]
[{"$f":"A1125+1","v":17},"OTHER PLANT"]
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[{"$f":"A1128+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1128)","v":-777092},{"$f":"SUM(E1128)","v":0},{"$f":"SUM(F1128)","v":0},{"$f":"SUM(G1128)","v":0},{"$f":"SUM(H1128)","v":-777092},null,{"$f":"SUM(J1128)","v":-244208.73000000013},null,{"$f":"SUM(L1128)","v":-2144.17},0,0,0,0,-246352.90000000014]
[]
[{"$f":"A1129+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1054+D1091+D1125+D1129","v":861560576.49999988},{"$f":"E1054+E1091+E1125+E1129","v":4481951.301},{"$f":"F1054+F1091+F1125+F1129","v":-45236.45},{"$f":"G1054+G1091+G1125+G1129","v":0},{"$f":"H1054+H1091+H1125+H1129","v":865997291.35100007},null,{"$f":"J1054+J1091+J1125+J1129","v":193792739.02832699},null,{"$f":"L1054+L1091+L1125+L1129","v":2226529.6700000004},0,-45236.45,-7727.03,180.39,195966485.608327]
[]
[{"$f":"A1131+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1017","v":-3009633.5899999994},null,0,0,0,-299004.92,0,{"$f":"J1133+L1133+M1133+N1133+O1133+P1133","v":-3308638.5099999993}]
[]
[{"$f":"A1133+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1131+D1133","v":861560576.49999988},{"$f":"E1131+E1133","v":4481951.301},-45236.45,0,865997291.35100007,null,190783105.43832698,null,2226529.6700000004,0,-45236.45,-306731.95,180.39,192657847.09832701]
[]
[]
[{"$f":"A1135+1","v":23},"SMRP PLANT"]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1026","v":371147.67999999993},97551.93,-547.70000000000005,0,468151.90999999992,null,{"$f":"Q1026","v":-35611.704000000005},2.2800000000000001E-2,797.33,0,-547.70000000000005,0,0,-35362.074000000001]
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[]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1104+1","v":"2025-11-01"},null,null,null,{"$f":"D1159+29","v":"2025-11-30"},null,{"$f":"D1159","v":"2025-11-01"},null,null,null,null,null,null,{"$f":"H1159","v":"2025-11-30"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A1166+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1051","v":81146.899999999994},0,0,0,{"$f":"SUM(D1167:G1167)","v":81146.899999999994},null,{"$f":"Q1051","v":69329.74000000002},"Amort",225.39,0,0,0,0,{"$f":"J1167+L1167+M1167+N1167+O1167+P1167","v":69555.130000000019}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1052","v":15794973.360000003},538099.16999999993,-42616.78,0,16290455.750000004,null,{"$f":"Q1052","v":6535460.379999998},"Amort",536704.78000000026,0,-42616.78,0,0,7029548.379999998]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1053","v":6087809.5},18639.810000000001,0,0,6106449.3099999996,null,{"$f":"Q1053","v":1596195.5999999996},"Amort",86226.83,0,0,0,0,1682422.4299999997]
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[]
[{"$f":"A1170+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1172+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1057","v":865477.56},0,0,0,{"$f":"SUM(D1173:G1173)","v":865477.56},null,{"$f":"Q1057","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1173+L1173+M1173+N1173+O1173+P1173","v":0}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H1060","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q1060","v":1204835.4400000002},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1207303.7000000002]
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[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,0,0,0,9463099.4700000007,null,4975713.450000002,2.5100000000000001E-2,19596.5,0,0,0,0,4995309.950000002]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,663693.1,"Amort.",2087.1799999999998,0,0,0,0,665780.28]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,20179.129999999997,2.1100000000000001E-2,232.32,0,0,0,0,20411.449999999997]
[20,376,"MAINS (LESS SMRP)",488083439.10000002,1444977.2800000003,0,0,489528416.38,null,91849318.453999981,1.7999999999999999E-2,646882.49,0,0,0,0,92496200.943999976]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30100127.479999997,11.76,0,0,30100139.239999998,null,128380.77600000001,3.3099999999999997E-2,84264.58,null,0,0,0,212645.35600000003]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,421406.18999999994,3.3099999999999997E-2,3304.48,0,0,0,0,424710.66999999993]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",239511542.40100002,1229985.8400000001,0,0,240741528.24100003,null,68534455.656327009,5.1799999999999999E-2,950746.62000000011,0,0,0,4459.29,69489661.566327021]
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[31,383,"HOUSE REGULATORS (LESS SMRP)",9853399.7300000004,3044.9599999999991,0,0,9856444.6900000013,null,3969257.2879999997,2.2200000000000001E-2,18211.25,0,0,0,0,3987468.5379999997]
[32,384,"HOUSE REGULATOR INSTALLATIONS",0,0,0,0,0,null,0.14999999990686774,1.9900000000000001E-2,0,0,0,0,0,0.14999999990686774]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6282655.5200000005,0,0,0,6282655.5200000005,null,1209563.7699999998,5.4699999999999999E-2,28638.44,0,0,0,0,1238202.2099999997]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46108.250000000029,4.9599999999999998E-2,42.83,0,0,0,0,-46065.420000000027]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",1808944.6599999992,0,0,0,1808944.6599999992,null,-138668.57,4.9599999999999998E-2,7476.97,0,0,0,0,-131191.6]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6188.6899999999941,4.9599999999999998E-2,48.26,0,0,0,0,{"$f":"J1205+L1205+M1205+N1205+O1205+P1205","v":6236.9499999999944}]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1173:D1206)","v":836775732.94099998},{"$f":"SUM(E1173:E1206)","v":2878644.02},{"$f":"SUM(F1173:F1206)","v":0},{"$f":"SUM(G1173:G1206)","v":0},{"$f":"SUM(H1173:H1206)","v":839654376.96100008},null,{"$f":"SUM(J1173:J1206)","v":185252169.14832699},null,{"$f":"SUM(L1173:L1206)","v":1898210.53},0,0,0,4459.29,187154838.96832705]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 22 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1159","v":"2025-11-01"},null,null,null,{"$f":"H1159","v":"2025-11-30"},null,{"$f":"D1220","v":"2025-11-01"},null,null,null,null,null,null,{"$f":"H1220","v":"2025-11-30"}]
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[1,"GENERAL PLANT"]
[{"$f":"A1226+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H1111","v":1602374.63},0,0,0,{"$f":"SUM(D1227:G1227)","v":1602374.63},null,{"$f":"Q1111","v":408068.00999999995},0.05,6676.56,0,0,0,0,{"$f":"J1227+L1227+M1227+N1227+O1227+P1227","v":414744.56999999995}]
[{"$f":"A1227+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D1228:G1228)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J1228+L1228+M1228+N1228+O1228+P1228","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",35927.279999999999,555470.19999999995,0,0,591397.48,null,24424.210000000006,0.2,5227.71,0,0,0,0,29651.920000000006]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6003152.3600000003,44829.22,-8804.5,0,6039177.0800000001,null,2009789.3300000003,0.04,20070.55,0,-8804.5,0,0,2021055.3800000004]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,0,0,133811.57999999999,null,76267.790000000037,6.6699999999999995E-2,743.77,0,0,0,0,77011.560000000041]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1227:D1240)","v":8034199.4500000002},{"$f":"SUM(E1227:E1240)","v":600299.41999999993},{"$f":"SUM(F1227:F1240)","v":-8804.5},null,{"$f":"SUM(H1227:H1240)","v":8625694.3699999992},null,{"$f":"SUM(J1227:J1240)","v":2759683.6400000006},null,{"$f":"SUM(L1227:L1240)","v":32718.59},0,-8804.5,0,0,2783597.7300000004]
[]
[{"$f":"A1241+1","v":17},"OTHER PLANT"]
[{"$f":"A1243+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1128","v":-777092},0,0,0,{"$f":"SUM(D1244:G1244)","v":-777092},null,{"$f":"Q1128","v":-246352.90000000014},"Amort.",-2144.17,0,{"$f":"F1244","v":0},0,0,{"$f":"J1244+L1244+M1244+N1244+O1244+P1244","v":-248497.07000000015}]
[{"$f":"A1244+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1244)","v":-777092},{"$f":"SUM(E1244)","v":0},{"$f":"SUM(F1244)","v":0},{"$f":"SUM(G1244)","v":0},{"$f":"SUM(H1244)","v":-777092},null,{"$f":"SUM(J1244)","v":-246352.90000000014},null,{"$f":"SUM(L1244)","v":-2144.17},0,0,0,0,-248497.07000000015]
[]
[{"$f":"A1245+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1170+D1207+D1241+D1245","v":865997291.35100007},{"$f":"E1170+E1207+E1241+E1245","v":4035682.42},{"$f":"F1170+F1207+F1241+F1245","v":-51421.279999999999},{"$f":"G1170+G1207+G1241+G1245","v":0},{"$f":"H1170+H1207+H1241+H1245","v":869981552.49100006},null,{"$f":"J1170+J1207+J1241+J1245","v":195966485.608327},null,{"$f":"L1170+L1207+L1241+L1245","v":2551941.9500000002},0,-51421.279999999999,0,4459.29,198471465.56832704]
[]
[{"$f":"A1247+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1133","v":-3308638.5099999993},null,0,0,0,-565475.89,0,{"$f":"J1249+L1249+M1249+N1249+O1249+P1249","v":-3874114.3999999994}]
[]
[{"$f":"A1249+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1247+D1249","v":865997291.35100007},{"$f":"E1247+E1249","v":4035682.42},{"$f":"F1247+F1249","v":-51421.279999999999},{"$f":"G1247+G1249","v":0},{"$f":"H1247+H1249","v":869981552.49100006},null,{"$f":"J1247+J1249","v":192657847.09832701},null,2551941.9500000002,0,-51421.279999999999,-565475.89,4459.29,194597351.16832703]
[]
[]
[{"$f":"A1251+1","v":23},"SMRP PLANT"]
[{"$f":"A1254+1","v":24},376,"MAINS (SMRP)",{"$f":"H1139","v":20228247.190000001},5351518.55,0,0,{"$f":"SUM(D1255:G1255)","v":25579765.740000002},null,{"$f":"Q1139","v":-1163045.6229999999},1.7999999999999999E-2,34356.01,0,{"$f":"F1255","v":0},0,0,{"$f":"J1255+L1255+M1255+N1255+O1255+P1255","v":-1128689.6129999999}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1140","v":-68270.02},0,0,0,{"$f":"SUM(D1256:G1256)","v":-68270.02},null,{"$f":"Q1140","v":-82254.639999999985},3.3099999999999997E-2,-188.31,0,{"$f":"F1256","v":0},0,0,{"$f":"J1256+L1256+M1256+N1256+O1256+P1256","v":-82442.949999999983}]
[26,380,"SERVICES (SMRP)",{"$f":"H1141","v":4976412.4200000009},810833.8,-226219.29,0,5561026.9300000006,null,{"$f":"Q1141","v":-3536000.236000001},5.1799999999999999E-2,22743.31,0,-226219.29,0,0,-3739476.2160000009]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1142","v":468151.90999999992},69545.88,-28.49,0,537669.29999999993,null,{"$f":"Q1142","v":-35362.074000000001},2.2800000000000001E-2,955.53,0,-28.49,0,0,-34435.034]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1143","v":176401.30000000002},33234.28,0,0,209635.58000000002,null,{"$f":"Q1143","v":-1800.7949999999996},2.2200000000000001E-2,357.08,0,0,0,0,-1443.7149999999997]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1255:D1259)","v":25780942.800000004},{"$f":"SUM(E1255:E1259)","v":6265132.5099999998},{"$f":"SUM(F1255:F1259)","v":-226247.78},{"$f":"SUM(G1255:G1259)","v":0},{"$f":"SUM(H1255:H1259)","v":31819827.530000001},null,{"$f":"SUM(J1255:J1259)","v":-4818463.3680000007},null,{"$f":"SUM(L1255:L1259)","v":58223.62000000001},0,-226247.78,0,0,-4986487.5280000009]
[]
[{"$f":"A1260+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1251+D1260","v":891778234.15100002},{"$f":"E1251+E1260","v":10300814.93},{"$f":"F1251+F1260","v":-277669.06},{"$f":"G1251+G1260","v":0},{"$f":"H1251+H1260","v":901801380.02100003},null,{"$f":"J1251+J1260","v":187839383.73032701},null,{"$f":"L1251+L1260","v":2610165.5700000003},0,-277669.06,-565475.89,4459.29,189610863.64032704]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1220+1","v":"2025-12-01"},null,null,null,{"$f":"D1275+30","v":"2025-12-31"},null,{"$f":"D1275","v":"2025-12-01"},null,null,null,null,null,null,{"$f":"H1275","v":"2025-12-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A1281+1","v":2},301,"ORGANIZATION",{"$f":"H1166","v":521.20000000000005},0,0,0,{"$f":"SUM(D1282:G1282)","v":521.20000000000005},null,{"$f":"Q1166","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J1282+L1282+M1282+N1282+O1282+P1282","v":0}]
[{"$f":"A1282+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1167","v":81146.899999999994},0,0,0,{"$f":"SUM(D1283:G1283)","v":81146.899999999994},null,{"$f":"Q1167","v":69555.130000000019},"Amort",206.82999999999998,0,0,0,0,{"$f":"J1283+L1283+M1283+N1283+O1283+P1283","v":69761.960000000021}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1168","v":16290455.750000004},1554752.8599999999,-117777.94,0,17727430.670000002,null,{"$f":"Q1168","v":7029548.379999998},"Amort",170283.19999999995,0,-117777.94,0,0,7082053.6399999978]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1169","v":6106449.3099999996},424428.24,-4442.0200000000004,0,6526435.5300000003,null,{"$f":"Q1169","v":1682422.4299999997},"Amort",89538.989999999976,0,-4442.0200000000004,0,0,1767519.3999999997]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1282:D1285)","v":22478573.160000004},{"$f":"SUM(E1282:E1285)","v":1979181.0999999999},{"$f":"SUM(F1282:F1285)","v":-122219.96},{"$f":"SUM(G1282:G1285)","v":0},{"$f":"SUM(H1282:H1285)","v":24335534.300000004},null,{"$f":"SUM(J1282:J1285)","v":8781525.9399999976},null,{"$f":"SUM(L1282:L1285)","v":260029.0199999999},0,-122219.96,0,0,8919334.9999999981]
[]
[{"$f":"A1286+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1288+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1173","v":865477.56},0,0,0,{"$f":"SUM(D1289:G1289)","v":865477.56},null,{"$f":"Q1173","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1289+L1289+M1289+N1289+O1289+P1289","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H1174","v":3833328.27},0,0,0,{"$f":"SUM(D1290:G1290)","v":3833328.27},null,{"$f":"Q1174","v":472662.49999999994},"Non-Dep.",4248.6099999999997,0,0,0,0,{"$f":"J1290+L1290+M1290+N1290+O1290+P1290","v":476911.10999999993}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H1175","v":0},0,0,0,0,null,{"$f":"Q1175","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",2692648.6299999994,0,0,0,2692648.6299999994,null,1207303.7000000002,1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1209771.9600000002]
[12,375,"REGULATING STRUCTURES",3481799.7,0,0,0,3481799.7,null,617919.80999999982,2.3900000000000001E-2,6934.58,0,0,0,0,624854.38999999978]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9463099.4700000007,2915,0,0,9466014.4700000007,null,4995309.950000002,2.5100000000000001E-2,19599.52,0,0,0,0,5014909.4700000016]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,665780.28,"Amort.",2087.19,0,0,0,0,667867.47]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,20411.449999999997,2.1100000000000001E-2,232.32,0,0,0,0,20643.769999999997]
[20,376,"MAINS (LESS SMRP)",489528416.38,2465891.0700000003,-132582.14000000013,0,491861725.31,null,92496200.943999976,1.7999999999999999E-2,649536.93400000001,0,-132582.14000000013,-981.05,0,93012174.687999979]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30100139.239999998,148053.6,0,0,30248192.84,null,212645.35600000003,3.3099999999999997E-2,84468.78,0,0,0,0,297114.13600000006]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,424710.66999999993,3.3099999999999997E-2,3304.48,0,0,0,0,428015.14999999991]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,{"$f":"SUM(D1307:G1307)","v":0},null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",240741528.24100003,1788483.46,-362026.60000000009,0,242167985.10100004,null,69489661.566327021,5.1799999999999999E-2,953400.90100000007,0,-362026.60000000009,0,-5121.08,70075914.787327021]
[28,381,"METERS",19209516.620000008,464285.49,0,0,19673802.110000007,null,2064420.3799999994,3.5799999999999998E-2,58000.959999999999,0,0,0,0,2122421.3399999994]
[29,381.1,"METERS - AMR",8016140.7100000028,0,0,0,8016140.7100000028,null,3078980.96,6.7900000000000002E-2,45358,0,0,0,0,3124338.96]
[30,382,"METER INSTALLATIONS (LESS SMRP)",11356845.670000002,1255538.4700000002,-88,0,12612296.140000002,null,5335094.074,2.2800000000000001E-2,21690.804,0,-88,0,0,5356696.8779999996]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9856444.6900000013,-119457.68,0,0,9736987.0100000016,null,3987468.5379999997,2.2200000000000001E-2,18024.871999999999,0,0,0,0,4005493.4099999997]
[32,384,"HOUSE REGULATOR INSTALLATIONS",0,0,0,0,0,null,0.14999999990686774,1.9900000000000001E-2,0,0,0,0,0,{"$f":"J1313+L1313+M1313+N1313+O1313+P1313","v":0.14999999990686774}]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6282655.5200000005,362218.37,0,0,6644873.8900000006,null,1238202.2099999997,5.4699999999999999E-2,29464,0,0,0,0,1267666.2099999997]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46065.420000000027,4.9599999999999998E-2,42.83,0,0,0,0,-46022.590000000026]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",1808944.6599999992,0,0,0,1808944.6599999992,null,-131191.6,4.9599999999999998E-2,7476.97,0,0,0,0,-123714.63]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6236.9499999999944,4.9599999999999998E-2,48.26,0,0,0,0,6285.2099999999946]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1289:D1322)","v":839654376.96100008},{"$f":"SUM(E1289:E1322)","v":6367927.7800000021},{"$f":"SUM(F1289:F1322)","v":-494696.74000000022},{"$f":"SUM(G1289:G1322)","v":0},{"$f":"SUM(H1289:H1322)","v":845527608.00100005},null,{"$f":"SUM(J1289:J1322)","v":187154838.96832705},null,{"$f":"SUM(L1289:L1322)","v":1906388.2710000002},0,-494696.74000000022,-981.05,-5121.08,188560428.36932704]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1275","v":"2025-12-01"},null,null,null,{"$f":"H1275","v":"2025-12-31"},null,{"$f":"D1336","v":"2025-12-01"},null,null,null,null,null,null,{"$f":"H1336","v":"2025-12-31"}]
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["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
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[{"$f":"A1343+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D1344:G1344)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J1344+L1344+M1344+N1344+O1344+P1344","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,29651.920000000006,0.2,9856.6200000000008,0,0,0,0,39508.540000000008]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6039177.0800000001,228579.71,0,0,6267756.79,null,2021055.3800000004,0.04,20511.560000000001,0,0,0,0,{"$f":"J1353+L1353+M1353+N1353+O1353+P1353","v":2041566.9400000004}]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",133811.57999999999,0,-8738.69,0,125072.88999999998,null,77011.560000000041,6.6699999999999995E-2,719.48,0,-8738.69,0,0,68992.350000000035]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1343:D1356)","v":8625694.3699999992},{"$f":"SUM(E1343:E1356)","v":228579.71},{"$f":"SUM(F1343:F1356)","v":-8738.69},{"$f":"SUM(G1343:G1356)","v":0},{"$f":"SUM(H1343:H1356)","v":8845535.3900000006},null,{"$f":"SUM(J1343:J1356)","v":2783597.7300000004},null,{"$f":"SUM(L1343:L1356)","v":37764.220000000008},0,-8738.69,0,0,2812623.2600000007]
[]
[{"$f":"A1357+1","v":17},"OTHER PLANT"]
[{"$f":"A1359+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1244","v":-777092},0,0,0,{"$f":"SUM(D1360:G1360)","v":-777092},null,{"$f":"Q1244","v":-248497.07000000015},"Amort.",-2144.17,0,{"$f":"F1360","v":0},0,0,{"$f":"J1360+L1360+M1360+N1360+O1360+P1360","v":-250641.24000000017}]
[{"$f":"A1360+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1360)","v":-777092},{"$f":"SUM(E1360)","v":0},{"$f":"SUM(F1360)","v":0},{"$f":"SUM(G1360)","v":0},{"$f":"SUM(H1360)","v":-777092},null,{"$f":"SUM(J1360)","v":-248497.07000000015},null,{"$f":"SUM(L1360)","v":-2144.17},0,0,0,0,-250641.24000000017]
[]
[{"$f":"A1361+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1286+D1323+D1357+D1361","v":869981552.49100006},{"$f":"E1286+E1323+E1357+E1361","v":8575688.5900000017},{"$f":"F1286+F1323+F1357+F1361","v":-625655.39000000013},{"$f":"G1286+G1323+G1357+G1361","v":0},{"$f":"H1286+H1323+H1357+H1361","v":877931585.69099998},null,{"$f":"J1286+J1323+J1357+J1361","v":198471465.56832704},null,{"$f":"L1286+L1323+L1357+L1361","v":2202037.3410000005},0,-625655.39000000013,-981.05,-5121.08,200041745.38932702]
[]
[{"$f":"A1363+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1249","v":-3874114.3999999994},null,0,0,0,-683102.54,0,{"$f":"J1365+L1365+M1365+N1365+O1365+P1365","v":-4557216.9399999995}]
[]
[{"$f":"A1365+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1363+D1365","v":869981552.49100006},{"$f":"E1363+E1365","v":8575688.5900000017},-625655.39000000013,0,877931585.69099998,null,194597351.16832703,null,2202037.3410000005,0,-625655.39000000013,-684083.59000000008,-5121.08,195484528.44932702]
[]
[]
[{"$f":"A1367+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1256","v":-68270.02},0,0,0,{"$f":"SUM(D1372:G1372)","v":-68270.02},null,{"$f":"Q1256","v":-82442.949999999983},3.3099999999999997E-2,-188.31,0,{"$f":"F1372","v":0},0,0,{"$f":"J1372+L1372+M1372+N1372+O1372+P1372","v":-82631.25999999998}]
[26,380,"SERVICES (SMRP)",{"$f":"H1257","v":5561026.9300000006},717782.24,-215774.36,0,6063034.8100000005,null,{"$f":"Q1257","v":-3739476.2160000009},5.1799999999999999E-2,25088.6,0,-215774.36,0,0,-3930161.9760000007]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1258","v":537669.29999999993},71215.13,-153.06,0,608731.36999999988,null,{"$f":"Q1258","v":-34435.034},2.2800000000000001E-2,1089.08,0,-153.06,0,0,-33499.013999999996]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1259","v":209635.58000000002},43035.68,-127.09,0,252544.17,null,{"$f":"Q1259","v":-1443.7149999999997},2.2200000000000001E-2,427.52,0,-127.09,0,0,-1143.2849999999996]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1371:D1375)","v":31819827.530000001},{"$f":"SUM(E1371:E1375)","v":7565865.7800000003},{"$f":"SUM(F1371:F1375)","v":-861377.85},{"$f":"SUM(G1371:G1375)","v":0},{"$f":"SUM(H1371:H1375)","v":38524315.460000001},null,{"$f":"SUM(J1371:J1375)","v":-4986487.5280000009},null,{"$f":"SUM(L1371:L1375)","v":69352.920000000013},0,-861377.85,0,0,-5778512.4580000015]
[]
[{"$f":"A1376+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1367+D1376","v":901801380.02100003},{"$f":"E1367+E1376","v":16141554.370000001},{"$f":"F1367+F1376","v":-1487033.2400000002},{"$f":"G1367+G1376","v":0},{"$f":"H1367+H1376","v":916455901.15100002},null,{"$f":"J1367+J1376","v":189610863.64032704},null,{"$f":"L1367+L1376","v":2271390.2610000004},0,-1487033.2400000002,-684083.59000000008,-5121.08,189706015.99132702]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1336+1","v":"2026-01-01"},null,null,null,{"$f":"D1391+30","v":"2026-01-31"},null,{"$f":"D1391","v":"2026-01-01"},null,null,null,null,null,null,{"$f":"H1391","v":"2026-01-31"}]
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["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A1398+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1283","v":81146.899999999994},0,-13384.27,0,{"$f":"SUM(D1399:G1399)","v":67762.62999999999},null,{"$f":"Q1283","v":69761.960000000021},"Amort",188.23000000000002,0,-13384.27,0,0,{"$f":"J1399+L1399+M1399+N1399+O1399+P1399","v":56565.920000000013}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1284","v":17727430.670000002},-19170.540000000052,-127748.35,0,17580511.780000001,null,{"$f":"Q1284","v":7082053.6399999978},"Amort",271404.42999999993,0,-127748.35,0,0,7225709.7199999979]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1285","v":6526435.5300000003},273766.58999999997,-44503.95,0,6755698.1699999999,null,{"$f":"Q1285","v":1767519.3999999997},"Amort",94896.949999999953,0,-44503.95,0,0,1817912.3999999997]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1398:D1401)","v":24335534.300000004},{"$f":"SUM(E1398:E1401)","v":254596.04999999993},{"$f":"SUM(F1398:F1401)","v":-185636.57},{"$f":"SUM(G1398:G1401)","v":0},{"$f":"SUM(H1398:H1401)","v":24404493.780000001},null,{"$f":"SUM(J1398:J1401)","v":8919334.9999999981},null,{"$f":"SUM(L1398:L1401)","v":366489.60999999987},0,-185636.57,0,0,9100188.0399999972]
[]
[{"$f":"A1402+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1404+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1289","v":865477.56},0,0,0,{"$f":"SUM(D1405:G1405)","v":865477.56},null,{"$f":"Q1289","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1405+L1405+M1405+N1405+O1405+P1405","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H1290","v":3833328.27},0,0,0,{"$f":"SUM(D1406:G1406)","v":3833328.27},null,{"$f":"Q1290","v":476911.10999999993},"Non-Dep.",4248.6099999999997,0,0,0,0,{"$f":"J1406+L1406+M1406+N1406+O1406+P1406","v":481159.71999999991}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H1291","v":0},0,0,0,0,null,{"$f":"Q1291","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H1292","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q1292","v":1209771.9600000002},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1212240.2200000002]
[12,375,"REGULATING STRUCTURES",3481799.7,0,0,0,3481799.7,null,624854.38999999978,2.3900000000000001E-2,6934.58,0,0,0,0,631788.96999999974]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5014909.4700000016,2.5100000000000001E-2,19602.54,0,0,0,0,5034512.0100000016]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,667867.47,"Amort.",2087.1799999999998,0,0,0,0,669954.65]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,20643.769999999997,2.1100000000000001E-2,232.32,0,0,0,0,20876.089999999997]
[20,376,"MAINS (LESS SMRP)",491861725.31,322514.1399999999,0,0,492184239.44999999,null,93012174.687999979,1.7999999999999999E-2,920744.99300000002,0,0,0,0,93932919.680999979]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30248192.84,0,0,0,30248192.84,null,297114.13600000006,3.3099999999999997E-2,81790.97,0,0,0,0,378905.10600000003]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,{"$f":"SUM(D1421:G1421)","v":0},null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,428015.14999999991,3.3099999999999997E-2,3304.48,0,0,0,0,431319.62999999989]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",242167985.10100004,1772366.87,-49.83,0,243940302.14100003,null,70075914.787327021,5.1799999999999999E-2,1195395.588,0,-49.83,-693,-13387.65,71257179.895327017]
[28,381,"METERS",19673802.110000007,24506.33,0,0,19698308.440000005,null,2122421.3399999994,3.5799999999999998E-2,58730.06,0,0,0,0,2181151.3999999994]
[29,381.1,"METERS - AMR",8016140.7100000028,0,0,0,8016140.7100000028,null,3124338.96,6.7900000000000002E-2,45358,0,0,0,0,3169696.96]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12612296.140000002,8506.0199999999895,0,0,12620802.160000002,null,5356696.8779999996,2.2800000000000001E-2,27622.367000000002,0,0,0,0,5384319.2449999992]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9736987.0100000016,79378.860000000015,0,0,9816365.870000001,null,4005493.4099999997,2.2200000000000001E-2,19245.824000000001,0,0,0,0,4024739.2339999997]
[32,384,"HOUSE REGULATOR INSTALLATIONS",0,0,0,0,0,null,0.14999999990686774,1.9900000000000001E-2,0,0,0,0,0,0.14999999990686774]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6644873.8900000006,0,0,0,6644873.8900000006,null,1267666.2099999997,5.4699999999999999E-2,30289.54,0,0,0,0,1297955.7499999998]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-46022.590000000026,4.9599999999999998E-2,42.83,0,0,0,0,-45979.760000000024]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",1808944.6599999992,0,0,0,1808944.6599999992,null,-123714.63,4.9599999999999998E-2,7476.97,0,0,0,0,-116237.66]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,{"$f":"SUM(D1437:G1437)","v":12269.38},null,6285.2099999999946,4.9599999999999998E-2,48.26,0,0,0,0,6333.4699999999948]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1405:D1438)","v":845527608.00100005},{"$f":"SUM(E1405:E1438)","v":2207272.2199999997},{"$f":"SUM(F1405:F1438)","v":-49.83},{"$f":"SUM(G1405:G1438)","v":0},{"$f":"SUM(H1405:H1438)","v":847734830.39100003},null,{"$f":"SUM(J1405:J1438)","v":188560428.36932704},null,{"$f":"SUM(L1405:L1438)","v":2425623.372},0,-49.83,-693,-13387.65,190971921.26132706]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 26 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1391","v":"2026-01-01"},null,null,null,{"$f":"H1391","v":"2026-01-31"},null,{"$f":"D1452","v":"2026-01-01"},null,null,null,null,null,null,{"$f":"H1452","v":"2026-01-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A1458+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H1343","v":1602374.63},0,0,0,{"$f":"SUM(D1459:G1459)","v":1602374.63},null,{"$f":"Q1343","v":421421.12999999995},0.05,6676.56,0,0,0,0,{"$f":"J1459+L1459+M1459+N1459+O1459+P1459","v":428097.68999999994}]
[{"$f":"A1459+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D1460:G1460)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J1460+L1460+M1460+N1460+O1460+P1460","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,39508.540000000008,0.2,9856.6200000000008,0,0,0,0,49365.160000000011]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6267756.79,-6927.82,-3250.54,0,6257578.4299999997,null,2041566.9400000004,0.04,20875.560000000001,0,-3250.54,0,0,2059191.9600000004]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",125072.88999999998,0,-3276.46,0,121796.42999999998,null,68992.350000000035,6.6699999999999995E-2,686.09,0,-3276.46,0,0,66401.980000000025]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1459:D1472)","v":8845535.3900000006},{"$f":"SUM(E1459:E1472)","v":-6927.82},{"$f":"SUM(F1459:F1472)","v":-6527},{"$f":"SUM(G1459:G1472)","v":0},{"$f":"SUM(H1459:H1472)","v":8832080.5700000003},null,{"$f":"SUM(J1459:J1472)","v":2812623.2600000007},null,{"$f":"SUM(L1459:L1472)","v":38094.83},0,-6527,0,0,2844191.0900000003]
[]
[{"$f":"A1473+1","v":17},"OTHER PLANT"]
[{"$f":"A1475+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1360","v":-777092},0,0,0,{"$f":"SUM(D1476:G1476)","v":-777092},null,{"$f":"Q1360","v":-250641.24000000017},"Amort.",{"$f":"$L$1360","v":-2144.17},0,{"$f":"F1476","v":0},0,0,{"$f":"J1476+L1476+M1476+N1476+O1476+P1476","v":-252785.41000000018}]
[{"$f":"A1476+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1476)","v":-777092},{"$f":"SUM(E1476)","v":0},{"$f":"SUM(F1476)","v":0},{"$f":"SUM(G1476)","v":0},{"$f":"SUM(H1476)","v":-777092},null,{"$f":"SUM(J1476)","v":-250641.24000000017},null,{"$f":"SUM(L1476)","v":-2144.17},0,0,0,0,-252785.41000000018]
[]
[{"$f":"A1477+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1402+D1439+D1473+D1477","v":877931585.69099998},{"$f":"E1402+E1439+E1473+E1477","v":2454940.4499999997},{"$f":"F1402+F1439+F1473+F1477","v":-192213.4},{"$f":"G1402+G1439+G1473+G1477","v":0},{"$f":"H1402+H1439+H1473+H1477","v":880194312.74100006},null,{"$f":"J1402+J1439+J1473+J1477","v":200041745.38932702},null,{"$f":"L1402+L1439+L1473+L1477","v":2828063.642},0,-192213.4,-693,-13387.65,202663514.98132706]
[]
[{"$f":"A1479+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1365","v":-4557216.9399999995},null,0,0,0,-240828.36000000002,0,{"$f":"J1481+L1481+M1481+N1481+O1481+P1481","v":-4798045.3}]
[]
[{"$f":"A1481+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1479+D1481","v":877931585.69099998},{"$f":"E1479+E1481","v":2454940.4499999997},-192213.4,0,880194312.74100006,null,195484528.44932702,null,2828063.642,0,-192213.4,-241521.36000000002,-13387.65,197865469.68132704]
[]
[]
[{"$f":"A1483+1","v":23},"SMRP PLANT"]
[{"$f":"A1486+1","v":24},376,"MAINS (SMRP)",{"$f":"H1371","v":31668275.130000003},800070.3,0,0,{"$f":"SUM(D1487:G1487)","v":32468345.430000003},null,{"$f":"Q1371","v":-1731076.923},1.7999999999999999E-2,48102.47,0,0,0,0,{"$f":"J1487+L1487+M1487+N1487+O1487+P1487","v":-1682974.453}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1372","v":-68270.02},0,0,0,{"$f":"SUM(D1488:G1488)","v":-68270.02},null,{"$f":"Q1372","v":-82631.25999999998},3.3099999999999997E-2,-188.31,0,0,0,0,{"$f":"J1488+L1488+M1488+N1488+O1488+P1488","v":-82819.569999999978}]
[26,380,"SERVICES (SMRP)",{"$f":"H1373","v":6063034.8100000005},1155700.96,0,0,7218735.7700000005,null,{"$f":"Q1373","v":-3930161.9760000007},5.1799999999999999E-2,28666.49,0,0,0,0,-3901495.4860000005]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1374","v":608731.36999999988},135964.83000000002,0,0,744696.2,null,{"$f":"Q1374","v":-33499.013999999996},2.2800000000000001E-2,1285.76,0,0,0,0,-32213.253999999997]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1375","v":252544.17},67982.399999999994,0,0,320526.57,null,{"$f":"Q1375","v":-1143.2849999999996},2.2200000000000001E-2,530.09,0,0,0,0,-613.1949999999996]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1487:D1491)","v":38524315.460000001},{"$f":"SUM(E1487:E1491)","v":2159718.4900000002},{"$f":"SUM(F1487:F1491)","v":0},{"$f":"SUM(G1487:G1491)","v":0},{"$f":"SUM(H1487:H1491)","v":40684033.95000001},null,{"$f":"SUM(J1487:J1491)","v":-5778512.4580000015},null,{"$f":"SUM(L1487:L1491)","v":78396.5},0,0,0,0,-5700115.9580000006]
[]
[{"$f":"A1492+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1483+D1492","v":916455901.15100002},{"$f":"E1483+E1492","v":4614658.9399999995},{"$f":"F1483+F1492","v":-192213.4},{"$f":"G1483+G1492","v":0},{"$f":"H1483+H1492","v":920878346.6910001},null,{"$f":"J1483+J1492","v":189706015.99132702},null,{"$f":"L1483+L1492","v":2906460.142},0,-192213.4,-241521.36000000002,-13387.65,192165353.72332704]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 27 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1452+1","v":"2026-02-01"},null,null,null,{"$f":"D1507+27","v":"2026-02-28"},null,{"$f":"D1507","v":"2026-02-01"},null,null,null,null,null,null,{"$f":"H1507","v":"2026-02-28"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A1513+1","v":2},301,"ORGANIZATION",{"$f":"H1398","v":521.20000000000005},0,0,0,{"$f":"SUM(D1514:G1514)","v":521.20000000000005},null,{"$f":"Q1398","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J1514+L1514+M1514+N1514+O1514+P1514","v":0}]
[{"$f":"A1514+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1399","v":67762.62999999999},0,0,0,{"$f":"SUM(D1515:G1515)","v":67762.62999999999},null,{"$f":"Q1399","v":56565.920000000013},"Amort.",188.23,0,0,0,0,{"$f":"J1515+L1515+M1515+N1515+O1515+P1515","v":56754.150000000016}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1400","v":17580511.780000001},643046.01,-536624.99,0,17686932.800000004,null,{"$f":"Q1400","v":7225709.7199999979},"Amort.",294526.45999999985,0,-536624.99,0,0,6983611.1899999976]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1401","v":6755698.1699999999},119764.48000000004,0,0,6875462.6500000004,null,{"$f":"Q1401","v":1817912.3999999997},"Amort.",101448.70999999999,0,0,0,0,1919361.1099999996]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1514:D1517)","v":24404493.780000001},{"$f":"SUM(E1514:E1517)","v":762810.49},{"$f":"SUM(F1514:F1517)","v":-536624.99},{"$f":"SUM(G1514:G1517)","v":0},{"$f":"SUM(H1514:H1517)","v":24630679.280000001},null,{"$f":"SUM(J1514:J1517)","v":9100188.0399999972},null,{"$f":"SUM(L1514:L1517)","v":396163.39999999979},0,-536624.99,0,0,8959726.4499999974]
[]
[{"$f":"A1518+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1520+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1405","v":865477.56},0,0,0,{"$f":"SUM(D1521:G1521)","v":865477.56},null,{"$f":"Q1405","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1521+L1521+M1521+N1521+O1521+P1521","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H1406","v":3833328.27},0,0,0,{"$f":"SUM(D1522:G1522)","v":3833328.27},null,{"$f":"Q1406","v":481159.71999999991},"Non-Dep.",4248.6099999999997,0,0,0,0,{"$f":"J1522+L1522+M1522+N1522+O1522+P1522","v":485408.3299999999}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H1407","v":0},0,0,0,0,null,{"$f":"Q1407","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",2692648.6299999994,0,0,0,2692648.6299999994,null,1212240.2200000002,1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1214708.4800000002]
[12,375,"REGULATING STRUCTURES",3481799.7,0,0,0,3481799.7,null,631788.96999999974,2.3900000000000001E-2,6934.58,0,0,0,0,638723.5499999997]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5034512.0100000016,2.5100000000000001E-2,19602.54,0,0,0,0,5054114.5500000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,669954.65,"Amort.",2087.19,0,0,0,0,672041.84]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,20876.089999999997,2.1100000000000001E-2,232.32,0,0,0,0,21108.409999999996]
[20,376,"MAINS (LESS SMRP)",492184239.44999999,{"$f":"475880.96-66334.94","v":409546.02},-6379.59,0,492587405.88,null,93932919.680999979,1.7999999999999999E-2,924478.93900000001,0,-6379.59,0,0,94851019.029999971]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30248192.84,0,0,0,30248192.84,null,378905.10600000003,3.3099999999999997E-2,81790.97,0,0,0,0,460696.076]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,431319.62999999989,3.3099999999999997E-2,3304.48,0,0,0,0,434624.10999999987]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",243940302.14100003,1984935.92,-721.93,0,245924516.13100001,null,71257179.895327017,5.1799999999999999E-2,1203291.3239999998,0,-721.93,0,-1062.2,{"$f":"J1540+L1540+M1540+N1540+O1540+P1540","v":72458687.089327008}]
[28,381,"METERS",19698308.440000005,88244.18,0,0,{"$f":"SUM(D1541:G1541)","v":19786552.620000005},null,2181151.3999999994,3.5799999999999998E-2,58898.25,0,0,0,0,2240049.6499999994]
[29,381.1,"METERS - AMR",8016140.7100000028,236828.68,0,0,8252969.3900000025,null,3169696.96,6.7900000000000002E-2,46028.02,0,0,0,0,3215724.98]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12620802.160000002,969502.03,-456.39,0,13589847.800000001,null,5384319.2449999992,2.2800000000000001E-2,28539.716,0,-456.39,0,0,5412402.5709999995]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9816365.870000001,5817.8699999999953,0,0,9822183.7400000002,null,4024739.2339999997,2.2200000000000001E-2,19319.509999999998,0,0,0,0,4044058.7439999995]
[32,384,"HOUSE REGULATOR INSTALLATIONS",0,0,0,0,0,null,0.14999999990686774,1.9900000000000001E-2,0,0,0,0,0,0.14999999990686774]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6644873.8900000006,0,0,0,6644873.8900000006,null,1297955.7499999998,5.4699999999999999E-2,30289.54,0,0,0,0,1328245.2899999998]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45979.760000000024,4.9599999999999998E-2,42.83,0,0,0,0,-45936.930000000022]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",1808944.6599999992,0,0,0,1808944.6599999992,null,-116237.66,4.9599999999999998E-2,7476.97,0,0,0,0,-108760.69]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6333.4699999999948,4.9599999999999998E-2,48.26,0,0,0,0,6381.729999999995]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1521:D1554)","v":847734830.39100003},{"$f":"SUM(E1521:E1554)","v":3694874.7},{"$f":"SUM(F1521:F1554)","v":-7557.9100000000008},{"$f":"SUM(G1521:G1554)","v":0},{"$f":"SUM(H1521:H1554)","v":851422147.18099999},null,{"$f":"SUM(J1521:J1554)","v":190971921.26132706},null,{"$f":"SUM(L1521:L1554)","v":2439082.3089999994},0,-7557.9100000000008,0,-1062.2,193402383.46032697]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 28 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1507","v":"2026-02-01"},null,null,null,{"$f":"H1507","v":"2026-02-28"},null,{"$f":"D1568","v":"2026-02-01"},null,null,null,null,null,null,{"$f":"H1568","v":"2026-02-28"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A1574+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H1459","v":1602374.63},0,0,0,{"$f":"SUM(D1575:G1575)","v":1602374.63},null,{"$f":"Q1459","v":428097.68999999994},0.05,6676.56,0,0,0,0,{"$f":"J1575+L1575+M1575+N1575+O1575+P1575","v":434774.24999999994}]
[{"$f":"A1575+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D1576:G1576)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J1576+L1576+M1576+N1576+O1576+P1576","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,49365.160000000011,0.2,9856.6200000000008,0,0,0,0,59221.780000000013]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,0,0,0,0,0,17584.259999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44754.01,8.9999999999999993E-3,0,0,0,0,0,44754.01]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6257578.4299999997,627.52,0,0,6258205.9499999993,null,2059191.9600000004,0.04,20859.64,0,0,0,0,2080051.6000000003]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,{"$f":"SUM(D1587:G1587)","v":185547},null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",121796.42999999998,5601.55,0,0,127397.97999999998,null,66401.980000000025,6.6699999999999995E-2,692.55,0,0,0,0,67094.530000000028]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1575:D1588)","v":8832080.5700000003},{"$f":"SUM(E1575:E1588)","v":6229.07},{"$f":"SUM(F1575:F1588)","v":0},{"$f":"SUM(G1575:G1588)","v":0},{"$f":"SUM(H1575:H1588)","v":8838309.6400000006},null,{"$f":"SUM(J1575:J1588)","v":2844191.0900000003},null,{"$f":"SUM(L1575:L1588)","v":38085.370000000003},0,0,0,0,2882276.46]
[]
[{"$f":"A1589+1","v":17},"OTHER PLANT"]
[{"$f":"A1591+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1476","v":-777092},0,0,0,{"$f":"SUM(D1592:F1592)","v":-777092},null,{"$f":"Q1476","v":-252785.41000000018},"Amort.",{"$f":"$L$1360","v":-2144.17},0,{"$f":"F1592","v":0},0,0,{"$f":"J1592+L1592+M1592+N1592+O1592+P1592","v":-254929.58000000019}]
[{"$f":"A1592+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1592)","v":-777092},{"$f":"SUM(E1592)","v":0},{"$f":"SUM(F1592)","v":0},{"$f":"SUM(G1592)","v":0},{"$f":"SUM(H1592)","v":-777092},null,{"$f":"SUM(J1592)","v":-252785.41000000018},null,{"$f":"SUM(L1592)","v":-2144.17},0,0,0,0,-254929.58000000019]
[]
[{"$f":"A1593+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1518+D1555+D1589+D1593","v":880194312.74100006},{"$f":"E1518+E1555+E1589+E1593","v":4463914.2600000007},{"$f":"F1518+F1555+F1589+F1593","v":-544182.9},{"$f":"G1518+G1555+G1589+G1593","v":0},{"$f":"H1518+H1555+H1589+H1593","v":884114044.10099995},null,{"$f":"J1518+J1555+J1589+J1593","v":202663514.98132706},null,{"$f":"L1518+L1555+L1589+L1593","v":2871186.9089999995},0,-544182.9,0,-1062.2,204989456.79032695]
[]
[{"$f":"A1595+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1481","v":-4798045.3},null,0,0,0,-123073.66,0,{"$f":"J1597+L1597+M1597+N1597+O1597+P1597","v":-4921118.96}]
[]
[{"$f":"A1597+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1595+D1597","v":880194312.74100006},{"$f":"E1595+E1597","v":4463914.2600000007},-544182.9,0,884114044.10099995,null,197865469.68132704,null,2871186.9089999995,0,-544182.9,-123073.66,-1062.2,200068337.83032694]
[]
[]
[{"$f":"A1599+1","v":23},"SMRP PLANT"]
[{"$f":"A1602+1","v":24},376,"MAINS (SMRP)",{"$f":"H1487","v":32468345.430000003},1292625.54,0,0,{"$f":"SUM(D1603:G1603)","v":33760970.970000006},null,{"$f":"Q1487","v":-1682974.453},1.7999999999999999E-2,49671.99,0,0,0,0,{"$f":"J1603+L1603+M1603+N1603+O1603+P1603","v":-1633302.463}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1488","v":-68270.02},0,0,0,{"$f":"SUM(D1604:G1604)","v":-68270.02},null,{"$f":"Q1488","v":-82819.569999999978},3.3099999999999997E-2,-188.31,0,0,0,0,{"$f":"J1604+L1604+M1604+N1604+O1604+P1604","v":-83007.879999999976}]
[26,380,"SERVICES (SMRP)",{"$f":"H1489","v":7218735.7700000005},-1204891.02,0,0,6013844.75,null,{"$f":"Q1489","v":-3901495.4860000005},5.1799999999999999E-2,28560.32,0,0,0,0,-3872935.1660000007]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1490","v":744696.2},-141751.89000000001,0,0,602944.30999999994,null,{"$f":"Q1490","v":-32213.253999999997},2.2800000000000001E-2,1280.26,0,0,0,0,-30932.993999999999]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1491","v":320526.57},-70875.95,0,0,249650.62,null,{"$f":"Q1491","v":-613.1949999999996},2.2200000000000001E-2,527.41,0,0,0,0,-85.784999999999627]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1603:D1607)","v":40684033.95000001},{"$f":"SUM(E1603:E1607)","v":-124893.31999999999},{"$f":"SUM(F1603:F1607)","v":0},{"$f":"SUM(G1603:G1607)","v":0},{"$f":"SUM(H1603:H1607)","v":40559140.630000003},null,{"$f":"SUM(J1603:J1607)","v":-5700115.9580000006},null,{"$f":"SUM(L1603:L1607)","v":79851.67},0,0,0,0,-5620264.2880000006]
[]
[{"$f":"A1608+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1599+D1608","v":920878346.6910001},{"$f":"E1599+E1608","v":4339020.9400000004},{"$f":"F1599+F1608","v":-544182.9},{"$f":"G1599+G1608","v":0},{"$f":"H1599+H1608","v":924673184.73099995},null,{"$f":"J1599+J1608","v":192165353.72332704},null,{"$f":"L1599+L1608","v":2951038.5789999994},0,-544182.9,-123073.66,-1062.2,194448073.54232696]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 29 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1568+1","v":"2026-03-01"},null,null,null,{"$f":"D1623+30","v":"2026-03-31"},null,{"$f":"D1623","v":"2026-03-01"},null,null,null,null,null,null,{"$f":"H1623","v":"2026-03-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A1629+1","v":2},301,"ORGANIZATION",{"$f":"H1514","v":521.20000000000005},0,0,0,{"$f":"SUM(D1630:G1630)","v":521.20000000000005},null,{"$f":"Q1514","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J1630+L1630+M1630+N1630+O1630+P1630","v":0}]
[{"$f":"A1630+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1515","v":67762.62999999999},0,0,0,{"$f":"SUM(D1631:G1631)","v":67762.62999999999},null,{"$f":"Q1515","v":56754.150000000016},"Amort.",188.23,0,0,0,0,{"$f":"J1631+L1631+M1631+N1631+O1631+P1631","v":56942.380000000019}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1516","v":17686932.800000004},292880.91554887424,-51624.43,0,17928189.285548881,null,{"$f":"Q1516","v":6983611.1899999976},"Amort.",278732.17704199988,0,-51624.43,0,0,7210718.9370419979]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1517","v":6875462.6500000004},365896.88187685044,0,0,7241359.5318768509,null,{"$f":"Q1517","v":1919361.1099999996},"Amort.",122119.29999999994,0,0,0,0,2041480.4099999997]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1630:D1633)","v":24630679.280000001},{"$f":"SUM(E1630:E1633)","v":658777.79742572468},{"$f":"SUM(F1630:F1633)","v":-51624.43},{"$f":"SUM(G1630:G1633)","v":0},{"$f":"SUM(H1630:H1633)","v":25237832.64742573},null,{"$f":"SUM(J1630:J1633)","v":8959726.4499999974},null,{"$f":"SUM(L1630:L1633)","v":401039.70704199979},0,-51624.43,0,0,9309141.727041997]
[]
[{"$f":"A1634+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1636+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1521","v":865477.56},0,0,0,{"$f":"SUM(D1637:G1637)","v":865477.56},null,{"$f":"Q1521","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1637+L1637+M1637+N1637+O1637+P1637","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H1522","v":3833328.27},12948.331196833331,-2301.0062273962499,0,{"$f":"SUM(D1638:G1638)","v":3843975.594969437},null,{"$f":"Q1522","v":485408.3299999999},"Non-Dep.",0,0,-2301.0062273962499,-695.05002395516601,0,{"$f":"J1638+L1638+M1638+N1638+O1638+P1638","v":482412.27374864847}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H1523","v":0},0,0,0,0,null,{"$f":"Q1523","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",2692648.6299999994,0,0,0,2692648.6299999994,null,1214708.4800000002,1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1217176.7400000002]
[12,375,"REGULATING STRUCTURES",3481799.7,15679.784305943107,-1866.2077988874062,0,3495613.2765070559,null,638723.5499999997,2.3900000000000001E-2,6948.34,0,-1866.2077988874062,-561.51459848548802,0,643244.16760262684]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5054114.5500000017,2.5100000000000001E-2,19799.75,0,0,0,0,5073914.3000000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,672041.84,"Amort.",2087.19,0,0,0,0,674129.02999999991]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,21108.409999999996,2.1100000000000001E-2,232.32,0,0,0,0,21340.729999999996]
[20,376,"MAINS (LESS SMRP)",492587405.88,176144.45298509952,-626156.33475436154,0,492137393.99823076,null,94851019.029999971,1.7999999999999999E-2,738643.1,0,-626156.33475436154,-179361.85788727499,0,94784143.937358335]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30248192.84,234954.22130750093,2789.2069681001667,0,30485936.2682756,null,460696.076,3.3099999999999997E-2,206.82,0,2789.2069681001667,-1263.0455908271842,0,462429.05737727298]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,434624.10999999987,3.3099999999999997E-2,3291.52,0,0,0,0,437915.62999999989]
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[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
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[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17584.259999999998,8.9999999999999993E-3,36.69,0,0,0,0,17620.949999999997]
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[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6258205.9499999993,67769.629464808066,-8360.0209218763139,0,6317615.5585429305,null,2080051.6000000003,0.04,20959.7,0,-8360.0209218763139,-2654.7000510024,0,2089996.5790271214]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
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[]
[{"$f":"A1705+1","v":17},"OTHER PLANT"]
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[]
[{"$f":"A1709+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1634+D1671+D1705+D1709","v":884114044.10099995},{"$f":"E1634+E1671+E1705+E1709","v":1847037.7338560198},{"$f":"F1634+F1671+F1705+F1709","v":-709107.49118674803},{"$f":"G1634+G1671+G1705+G1709","v":0},{"$f":"H1634+H1671+H1705+H1709","v":885251974.3436693},null,{"$f":"J1634+J1671+J1705+J1709","v":204989456.79032695},null,{"$f":"L1634+L1671+L1705+L1709","v":2461443.637042},0,-709107.49118674803,-388699.63694039121,0,206353093.29924187]
[]
[{"$f":"A1711+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1597","v":-4921118.96},null,0,0,0,0,0,{"$f":"J1713+L1713+M1713+N1713+O1713+P1713","v":-4921118.96}]
[]
[{"$f":"A1713+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1711+D1713","v":884114044.10099995},{"$f":"E1711+E1713","v":1847037.7338560198},-709107.49118674803,0,885251974.3436693,null,200068337.83032694,null,2461443.637042,0,-709107.49118674803,-388699.63694039121,0,201431974.33924186]
[]
[]
[{"$f":"A1715+1","v":23},"SMRP PLANT"]
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[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1719:D1723)","v":40559140.630000003},{"$f":"SUM(E1719:E1723)","v":5653762.2129939571},{"$f":"SUM(F1719:F1723)","v":-427637.80000000005},{"$f":"SUM(G1719:G1723)","v":0},{"$f":"SUM(H1719:H1723)","v":45785265.04299397},null,{"$f":"SUM(J1719:J1723)","v":-5620264.2880000006},null,{"$f":"SUM(L1719:L1723)","v":83540.710000000006},0,-314332.81747008406,-89425.236543999999,0,-5940481.6320140855]
[]
[{"$f":"A1724+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1715+D1724","v":924673184.73099995},{"$f":"E1715+E1724","v":7500799.9468499767},{"$f":"F1715+F1724","v":-1136745.2911867481},{"$f":"G1715+G1724","v":0},{"$f":"H1715+H1724","v":931037239.38666332},null,{"$f":"J1715+J1724","v":194448073.54232696},null,{"$f":"L1715+L1724","v":2544984.3470419999},0,-1023440.3086568321,-478124.8734843912,0,195491492.70722777]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 31 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1684+1","v":"2026-04-01"},null,null,null,{"$f":"D1739+29","v":"2026-04-30"},null,{"$f":"D1739","v":"2026-04-01"},null,null,null,null,null,null,{"$f":"H1739","v":"2026-04-30"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A1746+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1631","v":67762.62999999999},0,0,0,{"$f":"SUM(D1747:G1747)","v":67762.62999999999},null,{"$f":"Q1631","v":56942.380000000019},{"$f":"$K$1631","v":"Amort."},188.23,0,0,0,0,{"$f":"J1747+L1747+M1747+N1747+O1747+P1747","v":57130.610000000022}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1633","v":7241359.5318768509},255754.19023450909,-48087.47,0,7449026.2521113604,null,{"$f":"Q1633","v":2041480.4099999997},{"$f":"$K$1633","v":"Amort."},126547.03999999995,0,-48087.47,0,0,2119939.9799999995]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1746:D1749)","v":25237832.64742573},{"$f":"SUM(E1746:E1749)","v":452076.86816512037},{"$f":"SUM(F1746:F1749)","v":-284408.59999999998},{"$f":"SUM(G1746:G1749)","v":0},{"$f":"SUM(H1746:H1749)","v":25405500.915590852},null,{"$f":"SUM(J1746:J1749)","v":9309141.727041997},null,{"$f":"SUM(L1746:L1749)","v":399493.90704200009},0,-284408.59999999998,0,0,9424227.0340839978]
[]
[{"$f":"A1750+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1752+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1637","v":865477.56},0,0,0,{"$f":"SUM(D1753:G1753)","v":865477.56},null,{"$f":"Q1637","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J1753+L1753+M1753+N1753+O1753+P1753","v":0}]
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[31,383,"HOUSE REGULATORS (LESS SMRP)",9812848.738441566,-13410.642502900351,-5957.8553811976353,0,9793480.2405574676,null,4053993.855591049,{"$f":"$K$1660","v":2.2200000000000001E-2},18135.86,0,-5957.8553811976353,0,0,4066171.8602098511]
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[39,387.45,"OTHER EQUIP-TELEMETERING",1924440.294171734,105304.56158584121,-22578.590288009695,0,2007166.2654695655,null,-141539.47880497383,{"$f":"$K$1668","v":4.9599999999999998E-2},8125.32,0,-22578.590288009695,-7225.6198187999998,0,-163218.36891178353]
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[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1739","v":"2026-04-01"},null,null,null,{"$f":"H1739","v":"2026-04-30"},null,{"$f":"D1800","v":"2026-04-01"},null,null,null,null,null,null,{"$f":"H1800","v":"2026-04-30"}]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17620.949999999997,8.9999999999999993E-3,36.69,0,0,0,0,17657.639999999996]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44772.36,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44790.71]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
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[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6317615.5585429305,48894.620726843867,-6010.2172621665977,0,6360499.9620076083,null,2089996.5790271214,0.04,21130.19,0,-6010.2172621665977,-2018.3607493848001,0,2103098.19101557]
[13,395,"LABORATORY",0,0,0,0,0,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,67802.650000000023,6.6699999999999995E-2,708.12,0,0,0,0,{"$f":"J1820+L1820+M1820+N1820+O1820+P1820","v":68510.770000000019}]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1807:D1820)","v":8897719.2485429309},{"$f":"SUM(E1807:E1820)","v":48894.620726843867},{"$f":"SUM(F1807:F1820)","v":-6010.2172621665977},{"$f":"SUM(G1807:G1820)","v":0},{"$f":"SUM(H1807:H1820)","v":8940603.6520076096},null,{"$f":"SUM(J1807:J1820)","v":2909517.7790271211},null,{"$f":"SUM(L1807:L1820)","v":38426.53},0,-6010.2172621665977,-2018.3607493848001,0,2939915.73101557]
[]
[{"$f":"A1821+1","v":17},"OTHER PLANT"]
[{"$f":"A1823+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1708","v":-777092},0,0,null,{"$f":"SUM(D1824:G1824)","v":-777092},null,{"$f":"Q1708","v":-257073.7500000002},{"$f":"$K$1708","v":"Amort."},-2144.17,0,{"$f":"F1824","v":0},0,null,{"$f":"J1824+L1824+M1824+N1824+O1824+P1824","v":-259217.92000000022}]
[{"$f":"A1824+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1824)","v":-777092},{"$f":"SUM(E1824)","v":0},{"$f":"SUM(F1824)","v":0},{"$f":"SUM(G1824)","v":0},{"$f":"SUM(H1824)","v":-777092},null,{"$f":"SUM(J1824)","v":-257073.7500000002},null,{"$f":"SUM(L1824)","v":-2144.17},0,0,0,0,-259217.92000000022]
[]
[{"$f":"A1825+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1750+D1787+D1821+D1825","v":885251974.3436693},{"$f":"E1750+E1787+E1821+E1825","v":2680525.3215769925},{"$f":"F1750+F1787+F1821+F1825","v":-898464.33977321663},{"$f":"G1750+G1787+G1821+G1825","v":0},{"$f":"H1750+H1787+H1821+H1825","v":887034035.32547283},null,{"$f":"J1750+J1787+J1821+J1825","v":206353093.29924187},null,{"$f":"L1750+L1787+L1821+L1825","v":2462219.3070419999},0,-898464.33977321663,-176219.42450277612,0,207740628.84200791]
[]
[{"$f":"A1827+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1713","v":-4921118.96},null,0,0,0,0,0,{"$f":"J1829+L1829+M1829+N1829+O1829+P1829","v":-4921118.96}]
[]
[{"$f":"A1829+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1827+D1829","v":885251974.3436693},{"$f":"E1827+E1829","v":2680525.3215769925},-898464.33977321663,0,887034035.32547283,null,201431974.33924186,null,2462219.3070419999,0,-898464.33977321663,-176219.42450277612,0,202819509.8820079]
[]
[]
[{"$f":"A1831+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1720","v":-81688.42},0,-1523.4,0,{"$f":"SUM(D1836:G1836)","v":-83211.819999999992},null,{"$f":"Q1720","v":-96439.56785599998},3.3099999999999997E-2,-227.42,0,-840.23655199999996,-2623.105,0,{"$f":"J1836+L1836+M1836+N1836+O1836+P1836","v":-100130.32940799998}]
[26,380,"SERVICES (SMRP)",{"$f":"H1721","v":7144157.3166680001},1401893.3457919999,-171125.1,0,8374925.5624599997,null,{"$f":"Q1721","v":-4208451.7810130846},5.1799999999999999E-2,33495.35,0,-105741.005337621,-99711.577214000004,0,-4380409.0135647049]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1722","v":661964.42257142847},34431.7697142857,-3149.4,0,693246.79228571418,null,{"$f":"Q1722","v":-35739.840737999999},2.2800000000000001E-2,1287.45,0,-2823.123748,0,0,-37275.514486]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1723","v":281342.19957142859},33181.034571428601,-144.9,0,314378.33414285717,null,{"$f":"Q1723","v":-123.03490299999959},2.2200000000000001E-2,551.04,0,-85.689713999999995,0,0,342.31538300000039]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1835:D1839)","v":45785265.04299397},{"$f":"SUM(E1835:E1839)","v":2465626.4786496144},{"$f":"SUM(F1835:F1839)","v":-177446.8},{"$f":"SUM(G1835:G1839)","v":0},{"$f":"SUM(H1835:H1839)","v":48073444.721643575},null,{"$f":"SUM(J1835:J1839)","v":-5940481.6320140855},null,{"$f":"SUM(L1835:L1839)","v":92521.62},0,-110739.79712562099,-107101.872214,0,-6065801.681353705]
[]
[{"$f":"A1840+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1831+D1840","v":931037239.38666332},{"$f":"E1831+E1840","v":5146151.8002266064},{"$f":"F1831+F1840","v":-1075911.1397732166},{"$f":"G1831+G1840","v":0},{"$f":"H1831+H1840","v":935107480.0471164},null,{"$f":"J1831+J1840","v":195491492.70722777},null,{"$f":"L1831+L1840","v":2554740.927042},0,-1009204.1368988376,-283321.29671677609,0,196753708.20065418]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 33 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1800+1","v":"2026-05-01"},null,null,null,{"$f":"D1855+30","v":"2026-05-31"},null,{"$f":"D1855","v":"2026-05-01"},null,null,null,null,null,null,{"$f":"H1855","v":"2026-05-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A1862+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1747","v":67762.62999999999},0,0,0,{"$f":"SUM(D1863:G1863)","v":67762.62999999999},null,{"$f":"Q1747","v":57130.610000000022},"Amort",188.23,0,0,0,0,{"$f":"J1863+L1863+M1863+N1863+O1863+P1863","v":57318.840000000026}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1749","v":7449026.2521113604},255754.19023450909,-41193.519999999997,0,7663586.9223458702,null,{"$f":"Q1749","v":2119939.9799999995},"Amort",131377.53999999995,0,-82304.63,0,0,2169012.8899999997]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1862:D1865)","v":25405500.915590852},{"$f":"SUM(E1862:E1865)","v":548696.23171887058},{"$f":"SUM(F1862:F1865)","v":-1001781.2600000002},{"$f":"SUM(G1862:G1865)","v":0},{"$f":"SUM(H1862:H1865)","v":24952415.887309723},null,{"$f":"SUM(J1862:J1865)","v":9424227.0340839978},null,{"$f":"SUM(L1862:L1865)","v":400314.83704199991},0,-1042892.3700000002,0,0,8781649.5011259969]
[]
[{"$f":"A1866+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1868+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1753","v":865477.56},0,0,0,{"$f":"SUM(D1869:G1869)","v":865477.56},null,{"$f":"Q1753","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1869+L1869+M1869+N1869+O1869+P1869","v":0}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H1756","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q1756","v":1219645.0000000002},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1222113.2600000002]
[12,375,"REGULATING STRUCTURES",{"$f":"H1757","v":3505515.8064191262},15682.574823040602,-1866.5224383410123,0,3519331.8588038259,null,{"$f":"Q1757","v":648420.02557417145},2.3900000000000001E-2,6995.58,0,-1866.5224383410123,-520.38780106523996,0,653028.69533476513]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5093714.0500000017,2.5100000000000001E-2,19799.75,0,0,0,0,5113513.8000000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,676216.21999999986,"Amort.",2087.19,0,0,0,0,678303.4099999998]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,21573.049999999996,2.1100000000000001E-2,232.32,0,0,0,0,21805.369999999995]
[20,376,"MAINS (LESS SMRP)",493620741.04324919,1885090.1955308346,-638150.62286113214,0,494867680.61591887,null,94907217.913814068,1.7999999999999999E-2,741465.82000000007,0,-638150.62286113214,-181554.153486027,0,94828978.9574669]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30648599.515559055,234996.03589875388,21744.39158760686,0,30905339.943045415,null,456330.68637808948,3.3099999999999997E-2,274.18,0,21744.39158760686,-25896.808741725079,0,452452.44922397123]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,441207.14999999991,2.5399999999999999E-2,3291.52,0,0,0,0,444498.66999999993]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",246225612.26066989,328108.62964760326,-28670.868092588906,0,246525050.0222249,null,74388582.946655929,5.1799999999999999E-2,1063520.1800000002,0,-28670.868092588906,-61960.755049858388,0,75361471.5035135]
[28,381,"METERS",20026408.885422349,178828.19184779149,-33348.032973802168,0,20171889.044296335,null,2283267.0540149403,3.5799999999999998E-2,59962.46,0,-33348.032973802168,-9477.2304473757195,0,2300404.2505937624]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,{"$f":"SUM(D1890:G1890)","v":8252969.3900000025},null,3309121.0799999996,6.7900000000000002E-2,46698.05,0,0,0,0,{"$f":"J1890+L1890+M1890+N1890+O1890+P1890","v":3355819.1299999994}]
[30,382,"METER INSTALLATIONS (LESS SMRP)",13388566.54564039,-102515.25484551398,-4911.7746675450708,0,13281139.516127331,null,5450255.3911397969,2.2800000000000001E-2,25336.219999999998,0,-4911.7746675450708,-3383.93,0,5467295.9064722518]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9793480.2405574676,21064.63350514487,-7796.6849809567684,0,9806748.1890816558,null,4066171.8602098511,2.2200000000000001E-2,18130.210000000003,0,-7796.6849809567684,-335.41,0,4076169.975228894]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-75.166165500836186,21.596720570462484,-58.918751276959114,0,-112.48819620733282,null,-123.70637614427888,1.9900000000000001E-2,-0.16,0,-58.918751276959114,-6.0306702490679998,0,-188.81579767030598]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6702907.7413084703,38966.017879085295,-5162.9081884961834,0,6736710.8509990601,null,1377407.2162656831,5.4699999999999999E-2,30631.13,0,-5162.9081884961834,-1459.2832401896001,0,1401416.1548369972]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45851.270000000019,4.9599999999999998E-2,42.83,0,0,0,0,-45808.440000000017]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2007166.2654695655,146512.46888483712,-30996.089965184703,0,2122682.6443892182,null,-163218.36891178353,4.9599999999999998E-2,8535.02,0,-30996.089965184703,-8807.6089338000002,0,-194487.04781076824]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6483.1499999999951,4.9599999999999998E-2,50.71,0,0,0,0,6533.8599999999951]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1869:D1902)","v":853465022.75787437},{"$f":"SUM(E1869:E1902)","v":2759705.7254918274},{"$f":"SUM(F1869:F1902)","v":-731519.42702528532},{"$f":"SUM(G1869:G1902)","v":0},{"$f":"SUM(H1869:H1902)","v":855493209.05634117},null,{"$f":"SUM(J1869:J1902)","v":195635703.99690834},null,{"$f":"SUM(L1869:L1902)","v":2029521.2700000003},0,-731519.42702528532,-294045.74093116674,0,196639660.09895185]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 34 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1855","v":"2026-05-01"},null,null,null,{"$f":"H1855","v":"2026-05-31"},null,{"$f":"D1916","v":"2026-05-01"},null,null,null,null,null,null,{"$f":"H1916","v":"2026-05-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A1922+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H1807","v":1602374.63},null,null,0,{"$f":"SUM(D1923:G1923)","v":1602374.63},null,{"$f":"Q1807","v":448127.36999999994},0.05,6676.56,0,0,0,0,{"$f":"J1923+L1923+M1923+N1923+O1923+P1923","v":454803.92999999993}]
[{"$f":"A1923+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D1924:G1924)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J1924+L1924+M1924+N1924+O1924+P1924","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,78935.02,0.2,9856.6200000000008,0,0,0,0,88791.64]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17657.639999999996,8.9999999999999993E-3,36.69,0,0,0,0,17694.329999999994]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44790.71,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44809.06]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6360499.9620076083,0,0,0,6360499.9620076083,null,2103098.19101557,0.04,21300.7,0,-8361.5084588328082,-2460.2630421747999,0,2113577.1195145627]
[13,395,"LABORATORY",0,67781.578238883652,-8361.5084588328082,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,68510.770000000019,6.6699999999999995E-2,708.12,0,0,0,0,69218.890000000014]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D1923:D1936)","v":8940603.6520076096},0,0,{"$f":"SUM(G1923:G1936)","v":0},{"$f":"SUM(H1923:H1936)","v":9000023.7217876613},null,{"$f":"SUM(J1923:J1936)","v":2939915.73101557},null,{"$f":"SUM(L1923:L1936)","v":38597.040000000001},0,-8361.5084588328082,-2460.2630421747999,0,2967690.999514563]
[]
[{"$f":"A1937+1","v":17},"OTHER PLANT"]
[{"$f":"A1939+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1824","v":-777092},0,0,0,{"$f":"SUM(D1940:G1940)","v":-777092},null,{"$f":"Q1824","v":-259217.92000000022},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F1940","v":0},0,0,{"$f":"J1940+L1940+M1940+N1940+O1940+P1940","v":-261362.09000000023}]
[{"$f":"A1940+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D1940)","v":-777092},{"$f":"SUM(E1940)","v":0},{"$f":"SUM(F1940)","v":0},{"$f":"SUM(G1940)","v":0},{"$f":"SUM(H1940)","v":-777092},null,{"$f":"SUM(J1940)","v":-259217.92000000022},null,{"$f":"SUM(L1940)","v":-2144.17},0,0,0,0,-261362.09000000023]
[]
[{"$f":"A1941+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1866+D1903+D1937+D1941","v":887034035.32547283},{"$f":"E1866+E1903+E1937+E1941","v":3308401.9572106982},{"$f":"F1866+F1903+F1937+F1941","v":-1733300.6870252856},{"$f":"G1866+G1903+G1937+G1941","v":0},{"$f":"H1866+H1903+H1937+H1941","v":888668556.66543853},null,{"$f":"J1866+J1903+J1937+J1941","v":207740628.84200791},null,{"$f":"L1866+L1903+L1937+L1941","v":2466288.9770420003},0,{"$f":"N1866+N1903+N1937+N1941","v":-1782773.3054841184},-296506.00397334155,0,208127638.50959238]
[]
[{"$f":"A1943+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1829","v":-4921118.96},null,0,0,0,0,null,{"$f":"J1945+L1945+M1945+N1945+O1945+P1945","v":-4921118.96}]
[]
[{"$f":"A1945+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D1943+D1945","v":887034035.32547283},{"$f":"E1943+E1945","v":3308401.9572106982},-1733300.6870252856,0,888668556.66543853,null,202819509.8820079,null,2466288.9770420003,0,-1782773.3054841184,-296506.00397334155,0,203206519.54959238]
[]
[]
[{"$f":"A1947+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H1836","v":-83211.819999999992},0,-32375.4,0,{"$f":"SUM(D1952:G1952)","v":-115587.22},null,{"$f":"Q1836","v":-100130.32940799998},{"$f":"$K$1720","v":3.3099999999999997E-2},-274.18,0,-31701.898015999999,-2049.6799999999998,0,{"$f":"J1952+L1952+M1952+N1952+O1952+P1952","v":-134156.08742399997}]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1838","v":693246.79228571418},64270.286571428602,-5436.4,0,752080.6788571428,null,{"$f":"Q1838","v":-37275.514486},{"$f":"$K$1722","v":2.2800000000000001E-2},1373.06,0,-5109.1044819999997,0,0,-41011.558968000005]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H1839","v":314378.33414285717},9663.0300000000007,-568.9,0,323472.46414285718,null,{"$f":"Q1839","v":342.31538300000039},{"$f":"$K$1723","v":2.2200000000000001E-2},590.01,0,-509.5941325,0,0,422.73125050000033]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D1951:D1955)","v":48073444.721643575},{"$f":"SUM(E1951:E1955)","v":4015894.5979661285},{"$f":"SUM(F1951:F1955)","v":-345425.80000000005},{"$f":"SUM(G1951:G1955)","v":0},{"$f":"SUM(H1951:H1955)","v":51743913.519609712},null,{"$f":"SUM(J1951:J1955)","v":-6065801.681353705},null,{"$f":"SUM(L1951:L1955)","v":100576.65999999999},0,-252105.28951916998,-102809.88155349999,0,-6320140.1924263742]
[]
[{"$f":"A1956+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D1947+D1956","v":935107480.0471164},{"$f":"E1947+E1956","v":7324296.5551768262},{"$f":"F1947+F1956","v":-2078726.4870252856},{"$f":"G1947+G1956","v":0},{"$f":"H1947+H1956","v":940412470.18504822},null,{"$f":"J1947+J1956","v":196753708.20065418},null,{"$f":"L1947+L1956","v":2566865.6370420004},0,-2034878.5950032885,-399315.88552684151,0,196886379.35716599]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 35 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H1916+1","v":"2026-06-01"},null,null,null,{"$f":"D1971+29","v":"2026-06-30"},null,{"$f":"D1971","v":"2026-06-01"},null,null,null,null,null,null,{"$f":"H1971","v":"2026-06-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A1978+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1863","v":67762.62999999999},0,0,0,{"$f":"SUM(D1979:G1979)","v":67762.62999999999},null,{"$f":"Q1863","v":57318.840000000026},"Amort",188.23,0,0,0,0,{"$f":"J1979+L1979+M1979+N1979+O1979+P1979","v":57507.070000000029}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H1864","v":17220545.134963855},116707.12456978677,-5218.0600000000004,0,17332034.199533645,null,{"$f":"Q1864","v":6555317.7711259974},"Amort",267547.927042,0,-5218.0600000000004,0,0,6817647.6381679978]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H1865","v":7663586.9223458702},164937.79217198808,0,0,7828524.7145178579,null,{"$f":"Q1865","v":2169012.8899999997},"Amort",128990.26999999995,0,0,0,0,2298003.1599999997]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D1978:D1981)","v":24952415.887309723},{"$f":"SUM(E1978:E1981)","v":281644.91674177488},{"$f":"SUM(F1978:F1981)","v":-5218.0600000000004},{"$f":"SUM(G1978:G1981)","v":0},{"$f":"SUM(H1978:H1981)","v":25228842.744051501},null,{"$f":"SUM(J1978:J1981)","v":8781649.5011259969},null,{"$f":"SUM(L1978:L1981)","v":396726.42704199994},0,-5218.0600000000004,0,0,9173157.8681679983]
[]
[{"$f":"A1982+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A1984+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H1869","v":865477.56},0,0,0,{"$f":"SUM(D1985:G1985)","v":865477.56},null,{"$f":"Q1869","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J1985+L1985+M1985+N1985+O1985+P1985","v":0}]
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[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H1871","v":0},0,0,0,0,null,{"$f":"Q1871","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H1872","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q1872","v":1222113.2600000002},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1224581.5200000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H1873","v":3519331.8588038259},7637.1102439516299,-959.37136535878699,0,3526009.5976824188,null,{"$f":"Q1873","v":653028.69533476513},2.3900000000000001E-2,7015.99,0,-959.37136535878699,-479.261003644992,0,658606.05296576128]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5113513.8000000017,2.5100000000000001E-2,19799.75,0,0,0,0,5133313.5500000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,678303.4099999998,"Amort.",2087.19,0,0,0,0,680390.59999999974]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,21805.369999999995,2.1100000000000001E-2,232.32,0,0,0,0,22037.689999999995]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",30905339.943045415,114438.51875737046,45205.396234832959,0,31064983.858037617,null,452452.44922397123,3.3099999999999997E-2,388.62,0,45205.396234832959,-2620.1568926229684,0,495426.30856618116]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,444498.66999999993,2.5399999999999999E-2,3291.52,0,0,0,0,447790.18999999994]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",246525050.0222249,-964745.71378171444,213543.08639656979,0,{"$f":"SUM(D2004:G2004)","v":245773847.39483976},null,75361471.5035135,5.1799999999999999E-2,1062545.1200000001,0,213543.08639656979,-108417.29619621762,0,76529142.413713858]
[28,381,"METERS",20171889.044296335,69151.776990195212,-16827.108569201282,0,20224213.712717328,null,2300404.2505937624,3.5799999999999998E-2,60257.52,0,-16827.108569201282,-8728.2342422016209,0,2335106.4277823595]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3355819.1299999994,6.7900000000000002E-2,46698.05,0,0,0,0,3402517.1799999992]
[30,382,"METER INSTALLATIONS (LESS SMRP)",13281139.516127331,-102778.54443541425,-969.12444861426411,0,13177391.847243303,null,5467295.9064722518,2.2800000000000001E-2,25135.599999999999,0,-969.12444861426411,-2086.21,0,5489376.1720236372]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9806748.1890816558,-20582.885432796898,-3856.2557386440562,0,9782309.0479102153,null,4076169.975228894,2.2200000000000001E-2,18119.87,0,-3856.2557386440562,-209.67500000000001,0,4090223.9144902504]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-112.48819620733282,10.517184694831977,-48.790937626028374,0,-150.76194913852922,null,-188.81579767030598,1.9900000000000001E-2,-0.22,0,-48.790937626028374,-5.5541640259519998,0,-243.38089932228635]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6736710.8509990601,18975.69612568678,-2621.6653638640478,0,6753064.8817608831,null,1401416.1548369972,5.4699999999999999E-2,30745.45,0,-2621.6653638640478,-1343.9545684544,0,1428195.9849046788]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45808.440000000017,4.9599999999999998E-2,42.83,0,0,0,0,-45765.610000000015]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2122682.6443892182,71348.735116067532,-15642.466202074957,0,2178388.9133032104,null,-194487.04781076824,4.9599999999999998E-2,8888.8799999999992,0,-15642.466202074957,-8111.5337232000002,0,-209352.16773604319]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6533.8599999999951,4.9599999999999998E-2,50.71,0,0,0,0,6584.5699999999952]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D1985:D2018)","v":855493209.05634117},{"$f":"SUM(E1985:E2018)","v":-1804185.950274826},{"$f":"SUM(F1985:F2018)","v":-101918.71604277169},{"$f":"SUM(G1985:G2018)","v":0},{"$f":"SUM(H1985:H2018)","v":853587104.39002347},null,{"$f":"SUM(J1985:J2018)","v":196639660.09895185},null,{"$f":"SUM(L1985:L2018)","v":2029176.6000000003},0,-101918.71604277169,-294138.14497294556,0,198272779.8379361]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 36 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D1971","v":"2026-06-01"},null,null,null,{"$f":"H1971","v":"2026-06-30"},null,{"$f":"D2032","v":"2026-06-01"},null,null,null,null,null,null,{"$f":"H2032","v":"2026-06-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A2038+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H1923","v":1602374.63},0,0,0,{"$f":"SUM(D2039:G2039)","v":1602374.63},null,{"$f":"Q1923","v":454803.92999999993},0.05,6676.56,0,0,0,0,{"$f":"J2039+L2039+M2039+N2039+O2039+P2039","v":461480.48999999993}]
[{"$f":"A2039+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2040:G2040)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2040+L2040+M2040+N2040+O2040+P2040","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,88791.64,0.2,9856.6200000000008,0,0,0,0,98648.26]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17694.329999999994,8.9999999999999993E-3,36.69,0,0,0,0,17731.019999999993]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44809.06,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44827.409999999996]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6360499.9620076083,33331.533594864275,-4072.7241671010788,0,6389758.7714353716,null,2113577.1195145627,0.04,21448.5,0,-4072.7241671010788,-2265.8260333471999,0,2128687.0693141143]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,{"$f":"J2051+L2051+M2051+N2051+O2051+P2051","v":171938.14}]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,{"$f":"SUM(D2052:G2052)","v":127397.97999999998},null,69218.890000000014,6.6699999999999995E-2,708.12,0,0,0,0,69927.010000000009]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2039:D2052)","v":9000023.7217876613},{"$f":"SUM(E2039:E2052)","v":33331.533594864275},{"$f":"SUM(F2039:F2052)","v":-4072.7241671010788},{"$f":"SUM(G2039:G2052)","v":0},{"$f":"SUM(H2039:H2052)","v":9029282.5312154237},null,{"$f":"SUM(J2039:J2052)","v":2967690.999514563},null,{"$f":"SUM(L2039:L2052)","v":38744.840000000004},0,-4072.7241671010788,-2265.8260333471999,0,3000097.2893141145]
[]
[{"$f":"A2053+1","v":17},"OTHER PLANT"]
[{"$f":"A2055+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H1940","v":-777092},0,0,0,{"$f":"SUM(D2056:G2056)","v":-777092},null,{"$f":"Q1940","v":-261362.09000000023},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2056","v":0},0,0,{"$f":"J2056+L2056+M2056+N2056+O2056+P2056","v":-263506.26000000024}]
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[]
[{"$f":"A2057+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D1982+D2019+D2053+D2057","v":888668556.66543853},{"$f":"E1982+E2019+E2053+E2057","v":-1489209.499938187},{"$f":"F1982+F2019+F2053+F2057","v":-111209.50020987277},{"$f":"G1982+G2019+G2053+G2057","v":0},{"$f":"H1982+H2019+H2053+H2057","v":887068137.66529036},null,{"$f":"J1982+J2019+J2053+J2057","v":208127638.50959238},null,{"$f":"L1982+L2019+L2053+L2057","v":2462503.697042},0,-111209.50020987277,-296403.97100629279,0,210182528.73541823]
[]
[{"$f":"A2059+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q1945","v":-4921118.96},null,0,0,0,0,null,{"$f":"J2061+L2061+M2061+N2061+O2061+P2061","v":-4921118.96}]
[]
[{"$f":"A2061+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2059+D2061","v":888668556.66543853},{"$f":"E2059+E2061","v":-1489209.499938187},-111209.50020987277,0,887068137.66529036,null,203206519.54959238,null,2462503.697042,0,-111209.50020987277,-296403.97100629279,0,{"$f":"Q2059+Q2061","v":205261409.77541822}]
[]
[]
[{"$f":"A2063+1","v":23},"SMRP PLANT"]
[{"$f":"A2066+1","v":24},376,"MAINS (SMRP)",{"$f":"H1951","v":41096363.31803371},2908811.0835846001,-7526,0,{"$f":"SUM(D2067:F2067)","v":43997648.401618309},null,{"$f":"Q1951","v":-1496339.0122559997},1.7999999999999999E-2,63820.51,0,-6175.1946479999997,0,0,{"$f":"J2067+L2067+M2067+N2067+O2067+P2067","v":-1438693.6969039997}]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H1954","v":752080.6788571428},34277.165999999997,-4264.3999999999996,0,{"$f":"SUM(D2070:F2070)","v":782093.44485714275},null,{"$f":"Q1954","v":-41011.558968000005},2.2800000000000001E-2,1457.47,0,-3941.1307190000002,null,0,-43495.219687000004]
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[]
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[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2032+1","v":"2026-07-01"},null,null,null,{"$f":"D2087+30","v":"2026-07-31"},null,{"$f":"D2087","v":"2026-07-01"},null,null,null,null,null,null,{"$f":"H2087","v":"2026-07-31"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A2094+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H1979","v":67762.62999999999},0,0,0,{"$f":"SUM(D2095:G2095)","v":67762.62999999999},null,{"$f":"Q1979","v":57507.070000000029},"Amort",188.23,0,0,0,0,{"$f":"J2095+L2095+M2095+N2095+O2095+P2095","v":57695.300000000032}]
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[]
[{"$f":"A2098+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H1988","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q1988","v":1224581.5200000003},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1227049.7800000003]
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[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
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[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5133313.5500000017,2.5100000000000001E-2,19799.75,0,0,0,0,5153113.3000000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,680390.59999999974,"Amort.",2087.19,0,0,0,0,682477.78999999969]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,22037.689999999995,2.1100000000000001E-2,232.32,0,0,0,0,22270.009999999995]
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[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,447790.18999999994,2.5399999999999999E-2,3291.52,0,0,0,0,451081.70999999996]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45765.610000000015,4.9599999999999998E-2,42.83,0,0,0,0,-45722.780000000013]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2178388.9133032104,109344.2562690558,-23403.774844097861,0,2264329.3947281684,null,-209352.16773604319,4.9599999999999998E-2,9181.6200000000008,0,-23403.774844097861,-9548.8838333999993,0,-233123.20641354108]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6584.5699999999952,4.9599999999999998E-2,50.71,0,0,0,0,6635.2799999999952]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
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[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 38 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2087","v":"2026-07-01"},null,null,null,{"$f":"H2087","v":"2026-07-31"},null,{"$f":"D2148","v":"2026-07-01"},null,null,null,null,null,null,{"$f":"H2148","v":"2026-07-31"}]
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[1,"GENERAL PLANT"]
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[{"$f":"A2155+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2156:G2156)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2156+L2156+M2156+N2156+O2156+P2156","v":-1.4552248295274239E-13}]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17731.019999999993,8.9999999999999993E-3,36.69,0,0,0,0,17767.709999999992]
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[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6389758.7714353716,50746.147456650549,-6240.7191043723333,0,6434264.1997876503,null,2128687.0693141143,0.04,21571.439999999999,0,-6240.7191043723333,-2667.3258307964002,0,2141350.4643789455]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,69927.010000000009,6.6699999999999995E-2,708.12,0,0,0,0,{"$f":"J2168+L2168+M2168+N2168+O2168+P2168","v":70635.13}]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2155:D2168)","v":9029282.5312154237},{"$f":"SUM(E2155:E2168)","v":50746.147456650549},{"$f":"SUM(F2155:F2168)","v":-6240.7191043723333},{"$f":"SUM(G2155:G2168)","v":0},{"$f":"SUM(H2155:H2168)","v":9073787.9595677033},null,{"$f":"SUM(J2155:J2168)","v":3000097.2893141145},null,{"$f":"SUM(L2155:L2168)","v":38867.78},0,-6240.7191043723333,-2667.3258307964002,0,3030057.0243789456]
[]
[{"$f":"A2169+1","v":17},"OTHER PLANT"]
[{"$f":"A2171+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2056","v":-777092},0,0,0,{"$f":"SUM(D2172:G2172)","v":-777092},null,{"$f":"Q2056","v":-263506.26000000024},"Amort.",{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2172","v":0},0,0,{"$f":"J2172+L2172+M2172+N2172+O2172+P2172","v":-265650.43000000023}]
[{"$f":"A2172+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2172)","v":-777092},{"$f":"SUM(E2172)","v":0},{"$f":"SUM(F2172)","v":0},{"$f":"SUM(G2172)","v":0},{"$f":"SUM(H2172)","v":-777092},null,{"$f":"SUM(J2172)","v":-263506.26000000024},null,{"$f":"SUM(L2172)","v":-2144.17},0,0,0,0,-265650.43000000023]
[]
[{"$f":"A2173+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2098+D2135+D2169+D2173","v":887068137.66529036},{"$f":"E2098+E2135+E2169+E2173","v":998920.09468054026},{"$f":"F2098+F2135+F2169+F2173","v":-1272367.1806360171},{"$f":"G2098+G2135+G2169+G2173","v":0},{"$f":"H2098+H2135+H2169+H2173","v":886794690.57933497},null,{"$f":"J2098+J2135+J2169+J2173","v":210182528.73541823},null,{"$f":"L2098+L2135+L2169+L2173","v":2454350.887042},0,-1272367.1806360171,-277964.57059578202,0,211086547.8712284]
[]
[{"$f":"A2175+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2061","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2177+L2177+M2177+N2177+O2177+P2177","v":-4921118.96}]
[]
[{"$f":"A2177+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2175+D2177","v":887068137.66529036},{"$f":"E2175+E2177","v":998920.09468054026},-1272367.1806360171,0,886794690.57933497,null,205261409.77541822,null,2454350.887042,0,-1272367.1806360171,-277964.57059578202,0,206165428.91122839]
[]
[]
[{"$f":"A2179+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2068","v":-166189.62},0,-46133.4,0,{"$f":"SUM(D2184:G2184)","v":-212323.02},null,{"$f":"Q2068","v":-189310.81543199997},3.3099999999999997E-2,-522.03,0,-45440.901096000001,-3064.98,0,{"$f":"J2184+L2184+M2184+N2184+O2184+P2184","v":-238338.726528}]
[26,380,"SERVICES (SMRP)",{"$f":"H2069","v":11026407.339744},1503968.71502,-367314.1,0,12163061.954763999,null,{"$f":"Q2069","v":-4977594.7505744724},5.1799999999999999E-2,50050.6,0,-262629.91551273799,-99133.663462500001,0,-5289307.7295497106]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2070","v":782093.44485714275},43347.250571428602,-4260.3999999999996,0,821180.29542857129,null,{"$f":"Q2070","v":-43495.219687000004},2.2800000000000001E-2,1523.11,0,-3934.8848699999999,0,0,-45906.994557000005]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2071","v":354414.91414285713},18972.240142857139,-1714.9,0,371672.25428571424,null,{"$f":"Q2071","v":727.14649400000019},2.2200000000000001E-2,671.63,0,-1655.369475,0,0,-256.59298099999978]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2183:D2187)","v":55994374.480362311},{"$f":"SUM(E2183:E2187)","v":4378208.763267586},{"$f":"SUM(F2183:F2187)","v":-870999.8},{"$f":"SUM(G2183:G2187)","v":0},{"$f":"SUM(H2183:H2187)","v":59501583.443629898},null,{"$f":"SUM(J2183:J2187)","v":-6648367.3361034719},null,{"$f":"SUM(L2183:L2187)","v":119490.04},0,-685716.54849573795,-110779.34346249999,0,-7325373.1880617104]
[]
[{"$f":"A2188+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2179+D2188","v":943062512.14565265},{"$f":"E2179+E2188","v":5377128.8579481263},{"$f":"F2179+F2188","v":-2143366.9806360174},{"$f":"G2179+G2188","v":0},{"$f":"H2179+H2188","v":946296274.02296484},null,{"$f":"J2179+J2188","v":198613042.43931475},null,{"$f":"L2179+L2188","v":2573840.927042},0,-1958083.729131755,-388743.91405828204,0,198840055.72316667]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 39 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2148+1","v":"2026-08-01"},null,null,null,{"$f":"D2203+30","v":"2026-08-31"},null,{"$f":"D2203","v":"2026-08-01"},null,null,null,null,null,null,{"$f":"H2203","v":"2026-08-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A2209+1","v":2},301,"ORGANIZATION",{"$f":"H2094","v":521.20000000000005},0,0,0,{"$f":"SUM(D2210:G2210)","v":521.20000000000005},null,{"$f":"Q2094","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J2210+L2210+M2210+N2210+O2210+P2210","v":0}]
[{"$f":"A2210+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2095","v":67762.62999999999},0,0,0,{"$f":"SUM(D2211:G2211)","v":67762.62999999999},null,{"$f":"Q2095","v":57695.300000000032},"Amort",188.23,0,0,0,0,{"$f":"J2211+L2211+M2211+N2211+O2211+P2211","v":57883.530000000035}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H2096","v":17012216.299526192},176064.77908734742,-144904.38,0,17043376.698613539,null,{"$f":"Q2096","v":6556489.7552099973},"Amort",265859.87704199989,0,-144904.38,0,0,6677445.2522519976]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2097","v":7297633.4014151823},232646.27566758735,0,0,7530279.6770827696,null,{"$f":"Q2097","v":1626328.1099999994},"Amort",128099.52000000002,0,0,0,0,1754427.6299999994]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D2210:D2213)","v":24378133.530941375},{"$f":"SUM(E2210:E2213)","v":408711.05475493474},{"$f":"SUM(F2210:F2213)","v":-144904.38},{"$f":"SUM(G2210:G2213)","v":0},{"$f":"SUM(H2210:H2213)","v":24641940.205696307},null,{"$f":"SUM(J2210:J2213)","v":8240513.1652099965},null,{"$f":"SUM(L2210:L2213)","v":394147.62704199989},0,-144904.38,0,0,8489756.4122519977]
[]
[{"$f":"A2214+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2216+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2101","v":865477.56},0,0,0,{"$f":"SUM(D2217:G2217)","v":865477.56},null,{"$f":"Q2101","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2217+L2217+M2217+N2217+O2217+P2217","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H2102","v":3875294.5145333698},8544.4487000492427,-1556.7078676219005,0,{"$f":"SUM(D2218:G2218)","v":3882282.2553657973},null,{"$f":"Q2102","v":473036.27902531397},"Non-Dep.",0,0,-1556.7078676219005,-690.42207276620604,0,{"$f":"J2218+L2218+M2218+N2218+O2218+P2218","v":470789.14908492583}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H2103","v":0},0,0,0,0,null,{"$f":"Q2103","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H2104","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2104","v":1227049.7800000003},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1229518.0400000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H2105","v":3536295.7781354059},10346.901897499602,-1264.90877490297,0,3545377.7712580026,null,{"$f":"Q2105","v":663656.80850096152},2.3900000000000001E-2,7052.17,0,-1264.90877490297,-557.77579872001104,0,668886.29392733867]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5153113.3000000017,2.5100000000000001E-2,19799.75,0,0,0,0,5172913.0500000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,682477.78999999969,"Amort.",2087.19,0,0,0,0,684564.97999999963]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,22270.009999999995,2.1100000000000001E-2,232.32,0,0,0,0,22502.329999999994]
[20,376,"MAINS (LESS SMRP)",493769764.50260884,1403711.3956357939,-422931.6176518671,0,494750544.28059274,null,95712208.638648927,1.7999999999999999E-2,741489.73,0,-422931.6176518671,-185965.845214434,0,95844800.905782625]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",31278455.197897278,155043.47705540073,30401.531956672079,0,31463900.206909351,null,532363.40310451505,3.3099999999999997E-2,637.46,0,30401.531956672079,-4020.6099681815376,0,559381.78509300551]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,451081.70999999996,2.5399999999999999E-2,3291.52,0,0,0,0,454373.23]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",245742689.31214809,-1674938.5585485576,86823.479159956129,0,244154574.23275948,null,77541860.287861377,5.1799999999999999E-2,1057361.5900000001,0,86823.479159956129,-159891.62673498641,0,78526153.730286345]
[28,381,"METERS",20323628.796030596,-58310.72171005993,-22391.518507297595,0,20242926.555813238,null,2360136.9433865948,3.5799999999999998E-2,60511.78,0,-22391.518507297595,-10158.1360884431,0,2388099.068790854]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3449215.2299999991,6.7900000000000002E-2,46698.05,0,0,0,0,3495913.2799999989]
[30,382,"METER INSTALLATIONS (LESS SMRP)",13077279.338310657,-142524.88742434562,1514.2110193587469,0,12936268.661905671,null,5509450.3596236482,2.2800000000000001E-2,24712.87,0,1514.2110193587469,-3483.51,0,5532193.9306430072]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9779571.678212069,-33140.226640990419,-5118.4145295358194,0,9741313.0370415431,null,4103575.0993365087,2.2200000000000001E-2,18056.82,0,-5118.4145295358194,-352.65499999999997,0,4116160.8498069728]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-188.55460327237751,14.248881422327676,-52.202084941412991,0,{"$f":"SUM(D2241:G2241)","v":-226.50780679146283},null,-291.03336250295507,1.9900000000000001E-2,-0.34,0,-52.202084941412991,-6.4638577246280002,0,-350.03930516899601]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6778239.4808246698,25708.633236601465,-3477.5809580641535,0,6800470.5331032071,null,1453547.7119276873,5.4699999999999999E-2,30948.14,0,-3477.5809580641535,-1564.1274872215999,0,{"$f":"J2242+L2242+M2242+N2242+O2242+P2242","v":1479454.1434824015}]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45722.780000000013,4.9599999999999998E-2,42.83,0,0,0,0,-45679.950000000012]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2264329.3947281684,96664.620409440759,-20813.717795566128,0,2340180.2973420429,null,-233123.20641354108,4.9599999999999998E-2,9515.99,0,-20813.717795566128,-9440.4045798000006,0,-253861.33878890722]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6635.2799999999952,4.9599999999999998E-2,50.71,0,0,0,0,6685.9899999999952]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2217:D2250)","v":854119861.08882594},{"$f":"SUM(E2217:E2250)","v":-208880.66850774566},{"$f":"SUM(F2217:F2250)","v":-358867.44603381015},{"$f":"SUM(G2217:G2250)","v":0},{"$f":"SUM(H2217:H2250)","v":853552112.97428417},null,{"$f":"SUM(J2217:J2250)","v":200081628.11163944},null,{"$f":"SUM(L2217:L2250)","v":2024956.84},0,-358867.44603381015,-376131.57680227759,0,201371585.92880341]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2203","v":"2026-08-01"},null,null,null,{"$f":"H2203","v":"2026-08-31"},null,{"$f":"D2264","v":"2026-08-01"},null,null,null,null,null,null,{"$f":"H2264","v":"2026-08-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"GENERAL PLANT"]
[{"$f":"A2270+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H2155","v":1602374.63},0,0,0,{"$f":"SUM(D2271:G2271)","v":1602374.63},null,{"$f":"Q2155","v":468157.04999999993},0.05,6676.56,0,0,0,0,{"$f":"J2271+L2271+M2271+N2271+O2271+P2271","v":474833.60999999993}]
[{"$f":"A2271+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2272:G2272)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2272+L2272+M2272+N2272+O2272+P2272","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,108504.87999999999,0.2,9856.6200000000008,0,0,0,0,118361.49999999999]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17767.709999999992,8.9999999999999993E-3,36.69,0,0,0,0,17804.399999999991]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44845.759999999995,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44864.109999999993]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,{"$f":"SUM(D2280:G2280)","v":0},null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6434264.1997876503,44934.647687660326,-5517.2289266905227,0,6473681.6185486205,null,2141350.4643789455,0.04,21711.31,0,-5517.2289266905227,-2637.0239592908001,0,2154907.5214929646]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,70635.13,6.6699999999999995E-2,708.12,0,0,0,0,71343.25]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2271:D2284)","v":9073787.9595677033},{"$f":"SUM(E2271:E2284)","v":44934.647687660326},{"$f":"SUM(F2271:F2284)","v":-5517.2289266905227},{"$f":"SUM(G2271:G2284)","v":0},{"$f":"SUM(H2271:H2284)","v":9113205.3783286735},null,{"$f":"SUM(J2271:J2284)","v":3030057.0243789456},null,{"$f":"SUM(L2271:L2284)","v":39007.65},0,-5517.2289266905227,-2637.0239592908001,0,3060910.4214929645]
[]
[{"$f":"A2285+1","v":17},"OTHER PLANT"]
[{"$f":"A2287+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2172","v":-777092},0,0,0,{"$f":"SUM(D2288:G2288)","v":-777092},null,{"$f":"Q2172","v":-265650.43000000023},"Amort.",-2144.17,0,0,0,0,{"$f":"J2288+L2288+M2288+N2288+O2288+P2288","v":-267794.60000000021}]
[{"$f":"A2288+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2288)","v":-777092},{"$f":"SUM(E2288)","v":0},{"$f":"SUM(F2288)","v":0},{"$f":"SUM(G2288)","v":0},{"$f":"SUM(H2288)","v":-777092},null,{"$f":"SUM(J2288)","v":-265650.43000000023},null,{"$f":"SUM(L2288)","v":-2144.17},0,0,0,0,-267794.60000000021]
[]
[{"$f":"A2289+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2214+D2251+D2285+D2289","v":886794690.57933497},{"$f":"E2214+E2251+E2285+E2289","v":244765.0339348494},{"$f":"F2214+F2251+F2285+F2289","v":-509289.05496050068},{"$f":"G2214+G2251+G2285+G2289","v":0},{"$f":"H2214+H2251+H2285+H2289","v":886530166.5583092},null,{"$f":"J2214+J2251+J2285+J2289","v":211086547.8712284},null,{"$f":"L2214+L2251+L2285+L2289","v":2455967.947042},0,-509289.05496050068,-378768.60076156841,0,212654458.16254839]
[]
[{"$f":"A2291+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2177","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2293+L2293+M2293+N2293+O2293+P2293","v":-4921118.96}]
[]
[{"$f":"A2293+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2291+D2293","v":886794690.57933497},{"$f":"E2291+E2293","v":244765.0339348494},-509289.05496050068,0,886530166.5583092,null,206165428.91122839,null,2455967.947042,0,-509289.05496050068,-378768.60076156841,0,207733339.20254838]
[]
[]
[{"$f":"A2295+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2184","v":-212323.02},0,-37561.4,0,{"$f":"SUM(D2300:G2300)","v":-249884.41999999998},null,{"$f":"Q2184","v":-238338.726528},3.3099999999999997E-2,-637.46,0,-36879.571903999997,-7333.19,0,{"$f":"J2300+L2300+M2300+N2300+O2300+P2300","v":-283188.948432}]
[26,380,"SERVICES (SMRP)",{"$f":"H2185","v":12163061.954763999},1781030.4314959999,-307748.09999999998,0,13636344.286259999,null,{"$f":"Q2185","v":-5289307.7295497106},5.1799999999999999E-2,55683.72,0,-215192.221388843,-108606.7197625,0,-5557422.9507010542]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2186","v":821180.29542857129},84214.1657142857,-8470.4,0,896924.06114285695,null,{"$f":"Q2186","v":-45906.994557000005},2.2800000000000001E-2,1632.2,0,-8144.5870960000002,0,0,-52419.381653000011]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2187","v":371672.25428571424},50613.239714285701,-509.9,0,421775.59399999992,null,{"$f":"Q2187","v":-256.59298099999978},2.2200000000000001E-2,733.94,0,-451.16932750000001,0,0,26.177691500000265]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2299:D2303)","v":59501583.443629898},{"$f":"SUM(E2299:E2303)","v":3195472.6676465715},{"$f":"SUM(F2299:F2303)","v":-365516.80000000005},{"$f":"SUM(G2299:G2303)","v":0},{"$f":"SUM(H2299:H2303)","v":62331539.311276458},null,{"$f":"SUM(J2299:J2303)","v":-7325373.1880617104},null,{"$f":"SUM(L2299:L2303)","v":127900.68},0,-269930.34168834297,-116008.0497625,0,-7583410.8995125536]
[]
[{"$f":"A2304+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2295+D2304","v":946296274.02296484},{"$f":"E2295+E2304","v":3440237.7015814208},{"$f":"F2295+F2304","v":-874805.85496050073},{"$f":"G2295+G2304","v":0},{"$f":"H2295+H2304","v":948861705.86958563},null,{"$f":"J2295+J2304","v":198840055.72316667},null,{"$f":"L2295+L2304","v":2583868.6270420002},0,-779219.39664884366,-494776.65052406839,0,200149928.30303583]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 41 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2264+1","v":"2026-09-01"},null,null,null,{"$f":"D2319+29","v":"2026-09-30"},null,{"$f":"D2319","v":"2026-09-01"},null,null,null,null,null,null,{"$f":"H2319","v":"2026-09-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A2325+1","v":2},301,"ORGANIZATION",{"$f":"H2210","v":521.20000000000005},0,0,0,{"$f":"SUM(D2326:G2326)","v":521.20000000000005},null,{"$f":"Q2210","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J2326+L2326+M2326+N2326+O2326+P2326","v":0}]
[{"$f":"A2326+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2211","v":67762.62999999999},0,0,0,{"$f":"SUM(D2327:G2327)","v":67762.62999999999},null,{"$f":"Q2211","v":57883.530000000035},"Amort",188.23,0,0,0,0,{"$f":"J2327+L2327+M2327+N2327+O2327+P2327","v":58071.760000000038}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H2212","v":17043376.698613539},350967.32042870455,-100955.45999999999,0,17293388.559042241,null,{"$f":"Q2212","v":6677445.2522519976},"Amort",268714.03704199992,0,-100955.45999999999,0,0,6845203.829293998]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2213","v":7530279.6770827696},432155.2678944642,-217824.44,0,7744610.5049772337,null,{"$f":"Q2213","v":1754427.6299999994},"Amort",131804.30000000002,0,-217824.44,0,0,1668407.4899999995]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D2326:D2329)","v":24641940.205696307},{"$f":"SUM(E2326:E2329)","v":783122.58832316869},{"$f":"SUM(F2326:F2329)","v":-318779.90000000002},{"$f":"SUM(G2326:G2329)","v":0},{"$f":"SUM(H2326:H2329)","v":25106282.894019473},null,{"$f":"SUM(J2326:J2329)","v":8489756.4122519977},null,{"$f":"SUM(L2326:L2329)","v":400706.56704199989},0,-318779.90000000002,0,0,8571683.079293998]
[]
[{"$f":"A2330+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2332+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2217","v":865477.56},0,0,0,{"$f":"SUM(D2333:G2333)","v":865477.56},null,{"$f":"Q2217","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2333+L2333+M2333+N2333+O2333+P2333","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H2218","v":3882282.2553657973},15138.145973284594,-2671.1059172750151,0,{"$f":"SUM(D2334:G2334)","v":3894749.2954218071},null,{"$f":"Q2218","v":470789.14908492583},"Non-Dep.",0,0,-2671.1059172750151,-589.26828249322102,0,{"$f":"J2334+L2334+M2334+N2334+O2334+P2334","v":467528.77488515759}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H2219","v":0},0,0,0,0,null,{"$f":"Q2219","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H2220","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2220","v":1229518.0400000003},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1231986.3000000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H2221","v":3545377.7712580026},18331.540956492798,-2165.2015819296153,0,3561544.1106325658,null,{"$f":"Q2221","v":668886.29392733867},2.3900000000000001E-2,7077.31,0,-2165.2015819296153,-476.05631813172602,0,673322.34602727741]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5172913.0500000017,2.5100000000000001E-2,19799.75,0,0,0,0,5192712.8000000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,684564.97999999963,"Amort.",2087.19,0,0,0,0,686652.16999999958]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,22502.329999999994,2.1100000000000001E-2,232.32,0,0,0,0,22734.649999999994]
[20,376,"MAINS (LESS SMRP)",494750544.28059274,1644877.283340666,-752592.56128120772,0,495642829.00265223,null,95844800.905782625,1.7999999999999999E-2,742894.54,0,-752592.56128120772,-166517.46179377401,0,95668585.422707647]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",31463900.206909351,274689.55227699253,9538.0975607001747,0,31748127.856747042,null,559381.78509300551,3.3099999999999997E-2,719.46,0,9538.0975607001747,-2013.9157839304401,0,567625.42686977517]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,454373.23,2.5399999999999999E-2,3291.52,0,0,0,0,457664.75]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",244154574.23275948,847657.80883105542,-23650.185440040135,0,244978581.85615051,null,78526153.730286345,5.1799999999999999E-2,1055712.3899999999,0,-23650.185440040135,-143128.5071946352,0,79415087.427651674]
[28,381,"METERS",20242926.555813238,214939.10946357989,-38787.541011020709,0,20419078.124265797,null,2388099.068790854,3.5799999999999998E-2,60654.16,0,-38787.541011020709,-8669.8709015387103,0,2401295.816878295]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3495913.2799999989,6.7900000000000002E-2,46698.05,0,0,0,0,3542611.3299999987]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12936268.661905671,-66167.642808399134,-560.77129461563709,0,12869540.247802656,null,5532193.9306430072,2.2800000000000001E-2,24515.52,0,-560.77129461563709,-8793.4950000000008,0,{"$f":"J2355+L2355+M2355+N2355+O2355+P2355","v":5547355.1843483914}]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9741313.0370415431,9697.130999070454,-9040.6394793114996,0,9741969.5285613015,null,4116160.8498069728,2.2200000000000001E-2,18022.04,0,-9040.6394793114996,-337.04500000000002,0,4124805.2053276612]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-226.50780679146283,25.24465351708136,-62.253330045344939,0,-263.51648331972638,null,-350.03930516899601,1.9900000000000001E-2,-0.41,0,-62.253330045344939,-5.5170336709040004,0,-418.21966888524497]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6800470.5331032071,45547.823665565003,-5999.6114159052304,0,6840018.7453528671,null,1479454.1434824015,5.4699999999999999E-2,31088.95,0,-5999.6114159052304,-1334.9679187088,0,1503208.5141477876]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,null,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45679.950000000012,4.9599999999999998E-2,42.83,0,0,0,0,-45637.12000000001]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2340180.2973420429,171260.09946104846,-36051.264712949232,0,2475389.132090142,null,-253861.33878890722,4.9599999999999998E-2,9952.18,0,-36051.264712949232,-8057.2940963999999,0,-288017.71759825642]
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[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2333:D2366)","v":853552112.97428417},{"$f":"SUM(E2333:E2366)","v":3175996.0968128731},{"$f":"SUM(F2333:F2366)","v":-862043.03790360002},{"$f":"SUM(G2333:G2366)","v":0},{"$f":"SUM(H2333:H2366)","v":855866066.03319359},null,{"$f":"SUM(J2333:J2366)","v":201371585.92880341},null,{"$f":"SUM(L2333:L2366)","v":2025306.7699999998},0,-862043.03790360002,-339923.39932328294,0,202194926.26157653]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2319","v":"2026-09-01"},null,null,null,{"$f":"H2319","v":"2026-09-30"},null,{"$f":"D2380","v":"2026-09-01"},null,null,null,null,null,null,{"$f":"H2380","v":"2026-09-30"}]
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["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A2386+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H2271","v":1602374.63},0,0,0,{"$f":"SUM(D2387:G2387)","v":1602374.63},null,{"$f":"Q2271","v":474833.60999999993},0.05,6676.56,0,0,0,0,{"$f":"J2387+L2387+M2387+N2387+O2387+P2387","v":481510.16999999993}]
[{"$f":"A2387+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2388:G2388)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2388+L2388+M2388+N2388+O2388+P2388","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,118361.49999999999,0.2,9856.6200000000008,0,0,0,0,128218.11999999998]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17804.399999999991,8.9999999999999993E-3,36.69,0,0,0,0,17841.089999999989]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44864.109999999993,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44882.459999999992]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6473681.6185486205,79124.242252980519,-9773.589045453893,0,6543032.271756147,null,2154907.5214929646,0.04,21892.59,0,-9773.589045453893,-2250.6750975944001,0,2164775.8473499161]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,71343.25,6.6699999999999995E-2,708.12,0,0,0,0,72051.37]
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[]
[{"$f":"A2401+1","v":17},"OTHER PLANT"]
[{"$f":"A2403+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2288","v":-777092},0,0,0,{"$f":"SUM(D2404:G2404)","v":-777092},null,{"$f":"Q2288","v":-267794.60000000021},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2404","v":0},0,0,{"$f":"J2404+L2404+M2404+N2404+O2404+P2404","v":-269938.77000000019}]
[{"$f":"A2404+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2404)","v":-777092},{"$f":"SUM(E2404)","v":0},{"$f":"SUM(F2404)","v":0},{"$f":"SUM(G2404)","v":0},{"$f":"SUM(H2404)","v":-777092},null,{"$f":"SUM(J2404)","v":-267794.60000000021},null,{"$f":"SUM(L2404)","v":-2144.17},0,0,0,0,-269938.77000000019]
[]
[{"$f":"A2405+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2330+D2367+D2401+D2405","v":886530166.5583092},{"$f":"E2330+E2367+E2401+E2405","v":4038242.927389022},{"$f":"F2330+F2367+F2401+F2405","v":-1190596.5269490539},{"$f":"G2330+G2367+G2401+G2405","v":0},{"$f":"H2330+H2367+H2401+H2405","v":889377812.95874929},null,{"$f":"J2330+J2367+J2401+J2405","v":212654458.16254839},null,{"$f":"L2330+L2367+L2401+L2405","v":2463058.0970419999},0,-1190596.5269490539,-342174.07442087732,0,213584745.65822044]
[]
[{"$f":"A2407+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2293","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2409+L2409+M2409+N2409+O2409+P2409","v":-4921118.96}]
[]
[{"$f":"A2409+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2407+D2409","v":886530166.5583092},{"$f":"E2407+E2409","v":4038242.927389022},-1190596.5269490539,0,889377812.95874929,null,207733339.20254838,null,2463058.0970419999,0,-1190596.5269490539,-342174.07442087732,0,208663626.69822043]
[]
[]
[{"$f":"A2411+1","v":23},"SMRP PLANT"]
[{"$f":"A2414+1","v":24},376,"MAINS (SMRP)",{"$f":"H2299","v":47626379.789873607},3332258.5678087999,0,0,{"$f":"SUM(D2415:G2415)","v":50958638.357682407},null,{"$f":"Q2299","v":-1690405.7964179995},1.7999999999999999E-2,73938.759999999995,0,0,0,0,{"$f":"J2415+L2415+M2415+N2415+O2415+P2415","v":-1616467.0364179995}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2300","v":-249884.41999999998},0,-21892.400000000001,0,{"$f":"SUM(D2416:G2416)","v":-271776.82},null,{"$f":"Q2300","v":-283188.948432},3.3099999999999997E-2,-719.46,0,-21210.295664000001,-813.34,0,{"$f":"J2416+L2416+M2416+N2416+O2416+P2416","v":-305932.04409600003}]
[26,380,"SERVICES (SMRP)",{"$f":"H2301","v":13636344.286259999},1481285.2996360001,-355888.1,0,14761741.485896001,null,{"$f":"Q2301","v":-5557422.9507010542},5.1799999999999999E-2,61292.54,0,-253354.38872873699,-91981.336276000002,0,-5841466.1357057914]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2302","v":896924.06114285695},37884.586000000003,-11471.4,0,923337.24714285694,null,{"$f":"Q2302","v":-52419.381653000011},2.2800000000000001E-2,1729.25,0,-11148.840464999999,0,0,-61838.972118000012]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2303","v":421775.59399999992},27610.980857142902,-683.9,0,448702.67485714279,null,{"$f":"Q2303","v":26.177691500000265},2.2200000000000001E-2,805.19,0,-625.14541350000002,0,0,206.2222780000003]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2415:D2419)","v":62331539.311276458},{"$f":"SUM(E2415:E2419)","v":4879039.4343019435},{"$f":"SUM(F2415:F2419)","v":-389935.80000000005},{"$f":"SUM(G2415:G2419)","v":0},{"$f":"SUM(H2415:H2419)","v":66820642.945578404},null,{"$f":"SUM(J2415:J2419)","v":-7583410.8995125536},null,{"$f":"SUM(L2415:L2419)","v":137046.28},0,-286338.67027123703,-92794.676275999998,0,-7825497.9660597909]
[]
[{"$f":"A2420+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2411+D2420","v":948861705.86958563},{"$f":"E2411+E2420","v":8917282.3616909645},{"$f":"F2411+F2420","v":-1580532.3269490539},{"$f":"G2411+G2420","v":0},{"$f":"H2411+H2420","v":956198455.90432775},null,{"$f":"J2411+J2420","v":200149928.30303583},null,{"$f":"L2411+L2420","v":2600104.3770419997},0,-1476935.197220291,-434968.75069687731,0,200838128.73216063]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 43 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2380+1","v":"2026-10-01"},null,null,null,{"$f":"D2435+30","v":"2026-10-31"},null,{"$f":"D2435","v":"2026-10-01"},null,null,null,null,null,null,{"$f":"H2435","v":"2026-10-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A2441+1","v":2},301,"ORGANIZATION",{"$f":"H2326","v":521.20000000000005},0,0,0,{"$f":"SUM(D2442:G2442)","v":521.20000000000005},null,{"$f":"Q2326","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J2442+L2442+M2442+N2442+O2442+P2442","v":0}]
[{"$f":"A2442+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2327","v":67762.62999999999},0,0,0,{"$f":"SUM(D2443:G2443)","v":67762.62999999999},null,{"$f":"Q2327","v":58071.760000000038},"Amort",188.23,0,0,0,0,{"$f":"J2443+L2443+M2443+N2443+O2443+P2443","v":58259.990000000042}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H2328","v":17293388.559042241},347087.06036911358,-116958.76000000001,0,17523516.859411355,null,{"$f":"Q2328","v":6845203.829293998},"Amort",273217.58704200003,0,-116958.76000000001,0,0,7001462.6563359983]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2329","v":7744610.5049772337},427729.10708439176,0,0,8172339.6120616253,null,{"$f":"Q2329","v":1668407.4899999995},"Amort",138950.18999999997,0,0,0,0,1807357.6799999995]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D2442:D2445)","v":25106282.894019473},{"$f":"SUM(E2442:E2445)","v":774816.16745350533},{"$f":"SUM(F2442:F2445)","v":-116958.76000000001},{"$f":"SUM(G2442:G2445)","v":0},{"$f":"SUM(H2442:H2445)","v":25764140.301472977},null,{"$f":"SUM(J2442:J2445)","v":8571683.079293998},null,{"$f":"SUM(L2442:L2445)","v":412356.00704199995},0,-116958.76000000001,0,0,8867080.3263359983]
[]
[{"$f":"A2446+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2448+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2333","v":865477.56},0,0,0,{"$f":"SUM(D2449:G2449)","v":865477.56},null,{"$f":"Q2333","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2449+L2449+M2449+N2449+O2449+P2449","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H2334","v":3894749.2954218071},14991.863020629069,-2646.3826959347639,0,{"$f":"SUM(D2450:G2450)","v":3907094.7757465015},null,{"$f":"Q2334","v":467528.77488515759},"Non-Dep.",0,0,-2646.3826959347639,-789.59245538677897,0,464092.79973383609]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H2335","v":0},0,0,0,0,null,{"$f":"Q2335","v":0},1.3299999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H2336","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2336","v":1231986.3000000003},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1234454.5600000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H2337","v":3561544.1106325658},18154.399585113908,-2145.2283431518872,0,3577553.2818745277,null,{"$f":"Q2337","v":673322.34602727741},2.3900000000000001E-2,7109.35,0,-2145.2283431518872,-637.89293655166296,0,677648.57474757382]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5192712.8000000017,2.5100000000000001E-2,19799.75,0,0,0,0,5212512.5500000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,686652.16999999958,"Amort.",2087.19,0,0,0,0,688739.35999999952]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",31748127.856747042,272035.17182369158,-11555.662511027334,0,32008607.366059706,null,567625.42686977517,3.3099999999999997E-2,750.59,0,-11555.662511027334,-3788.3881179831901,0,553031.9662407646]
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[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,457664.75,2.5399999999999999E-2,3291.52,0,0,0,0,460956.27]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[28,381,"METERS",20419078.124265797,212524.3041599445,-38423.79082895114,0,20593178.63759679,null,2401295.816878295,3.5799999999999998E-2,61176.62,0,-38423.79082895114,-11617.219605016,0,2412431.4264443279]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3542611.3299999987,6.7900000000000002E-2,46698.05,0,0,0,0,3589309.3799999985]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12869540.247802656,-96466.193225628944,-6514.159257734691,0,12766559.895319292,null,5547355.1843483914,2.2800000000000001E-2,24354.29,0,-6514.159257734691,-2728.04,0,5562467.2750906562]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9741969.5285613015,17844.250124913829,-8996.7636238446958,0,9750817.0150623713,null,4124805.2053276612,2.2200000000000001E-2,18030.829999999998,0,-8996.7636238446958,-296.55,0,4133542.7217038167]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6840018.7453528671,45107.68587427996,-5943.6594898807107,0,6879182.7717372663,null,1503208.5141477876,5.4699999999999999E-2,31268.35,0,-5943.6594898807107,-1788.7937308615999,0,1526744.4109270454]
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[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45637.12000000001,4.9599999999999998E-2,42.83,0,0,0,0,-45594.290000000008]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2475389.132090142,169605.17863616985,-35713.215624261225,0,2609281.0951020508,null,-288017.71759825642,4.9599999999999998E-2,10508.32,0,-35713.215624261225,-10796.3952498,0,-324019.00847231766]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6736.6999999999953,4.9599999999999998E-2,50.71,0,0,0,0,6787.4099999999953]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2449:D2482)","v":855866066.03319359},{"$f":"SUM(E2449:E2482)","v":2225305.6926270793},{"$f":"SUM(F2449:F2482)","v":-865238.20956441096},{"$f":"SUM(G2449:G2482)","v":0},{"$f":"SUM(H2449:H2482)","v":857226133.51625621},null,{"$f":"SUM(J2449:J2482)","v":202194926.26157653},null,{"$f":"SUM(L2449:L2482)","v":2029704.6100000006},0,-865238.20956441096,-308606.84847633744,0,{"$f":"SUM(Q2449:Q2482)","v":203050785.81353581}]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2435","v":"2026-10-01"},null,null,null,{"$f":"H2435","v":"2026-10-31"},null,{"$f":"D2496","v":"2026-10-01"},null,null,null,null,null,null,{"$f":"H2496","v":"2026-10-31"}]
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["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"GENERAL PLANT"]
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[{"$f":"A2503+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2504:G2504)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2504+L2504+M2504+N2504+O2504+P2504","v":-1.4552248295274239E-13}]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17841.089999999989,8.9999999999999993E-3,36.69,0,0,0,0,17877.779999999988]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44882.459999999992,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44900.80999999999]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6543032.271756147,78365.736874911148,-9679.1605480666603,0,6611718.8480829913,null,2164775.8473499161,0.04,22122.65,0,-9679.1605480666603,-3015.7973531108,0,2174203.5394487386]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,72051.37,6.6699999999999995E-2,708.12,0,0,0,0,72759.489999999991]
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[]
[{"$f":"A2517+1","v":17},"OTHER PLANT"]
[{"$f":"A2519+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2404","v":-777092},0,0,0,{"$f":"SUM(D2520:G2520)","v":-777092},null,{"$f":"Q2404","v":-269938.77000000019},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2520","v":0},0,0,{"$f":"J2520+L2520+M2520+N2520+O2520+P2520","v":-272082.94000000018}]
[{"$f":"A2520+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2520)","v":-777092},{"$f":"SUM(E2520)","v":0},{"$f":"SUM(F2520)","v":0},{"$f":"SUM(G2520)","v":0},{"$f":"SUM(H2520)","v":-777092},null,{"$f":"SUM(J2520)","v":-269938.77000000019},null,{"$f":"SUM(L2520)","v":-2144.17},0,0,0,0,-272082.94000000018]
[]
[{"$f":"A2521+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2446+D2483+D2517+D2521","v":889377812.95874929},{"$f":"E2446+E2483+E2517+E2521","v":3078487.5969554959},{"$f":"F2446+F2483+F2517+F2521","v":-991876.13011247758},{"$f":"G2446+G2483+G2517+G2521","v":0},{"$f":"H2446+H2483+H2517+H2521","v":891464424.4255923},null,{"$f":"J2446+J2483+J2517+J2521","v":213584745.65822044},null,{"$f":"L2446+L2483+L2517+L2521","v":2479335.4370420007},0,-991876.13011247758,-311622.64582944824,0,214760582.31932056]
[]
[{"$f":"A2523+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2409","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2525+L2525+M2525+N2525+O2525+P2525","v":-4921118.96}]
[]
[{"$f":"A2525+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2523+D2525","v":889377812.95874929},{"$f":"E2523+E2525","v":3078487.5969554959},-991876.13011247758,0,891464424.4255923,null,208663626.69822043,null,2479335.4370420007,0,-991876.13011247758,-311622.64582944824,0,209839463.35932055]
[]
[]
[{"$f":"A2527+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2416","v":-271776.82},0,-683.4,0,{"$f":"SUM(D2532:G2532)","v":-272460.22000000003},null,{"$f":"Q2416","v":-305932.04409600003},{"$f":"$K$1720","v":3.3099999999999997E-2},-750.59,0,0,-190.82,0,{"$f":"J2532+L2532+M2532+N2532+O2532+P2532","v":-306873.45409600006}]
[26,380,"SERVICES (SMRP)",{"$f":"H2417","v":14761741.485896001},2092117.2710480001,-284406.09999999998,0,16569452.656944001,null,{"$f":"Q2417","v":-5841466.1357057914},{"$f":"$K$1721","v":5.1799999999999999E-2},67623.16,0,-196376.152769868,-135623.0442685,0,-6105842.1727441596]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2418","v":923337.24714285694},67516.964571428602,-5405.4,0,985448.81171428552,null,{"$f":"Q2418","v":-61838.972118000012},{"$f":"$K$1722","v":2.2800000000000001E-2},1813.35,0,-5077.8752370000002,0,0,-65103.497355000014]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2419","v":448702.67485714279},19023.81471428572,-636.9,0,467089.58957142849,null,{"$f":"Q2419","v":206.2222780000003},{"$f":"$K$1723","v":2.2200000000000001E-2},847.11,0,-577.75640499999997,0,0,475.57587300000034]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2531:D2535)","v":66820642.945578404},{"$f":"SUM(E2531:E2535)","v":5744171.5882660141},{"$f":"SUM(F2531:F2535)","v":-375035.80000000005},{"$f":"SUM(G2531:G2535)","v":0},{"$f":"SUM(H2531:H2535)","v":72189778.733844429},null,{"$f":"SUM(J2531:J2535)","v":-7825497.9660597909},null,{"$f":"SUM(L2531:L2535)","v":148582.19},0,-271208.66731386801,-135901.29926850001,0,-8084025.7426421605]
[]
[{"$f":"A2536+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2527+D2536","v":956198455.90432775},{"$f":"E2527+E2536","v":8822659.18522151},{"$f":"F2527+F2536","v":-1366911.9301124776},{"$f":"G2527+G2536","v":0},{"$f":"H2527+H2536","v":963654203.1594367},null,{"$f":"J2527+J2536","v":200838128.73216063},null,{"$f":"L2527+L2536","v":2627917.6270420006},0,-1263084.7974263455,-447523.94509794825,0,201755437.61667839]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 45 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2496+1","v":"2026-11-01"},null,null,null,{"$f":"D2551+29","v":"2026-11-30"},null,{"$f":"D2551","v":"2026-11-01"},null,null,null,null,null,null,{"$f":"H2551","v":"2026-11-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A2557+1","v":2},301,"ORGANIZATION",{"$f":"H2442","v":521.20000000000005},0,0,0,{"$f":"SUM(D2558:G2558)","v":521.20000000000005},null,{"$f":"Q2442","v":0},"Non-Dep",0,0,0,0,0,{"$f":"J2558+L2558+M2558+N2558+O2558+P2558","v":0}]
[{"$f":"A2558+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2443","v":67762.62999999999},0,0,0,{"$f":"SUM(D2559:G2559)","v":67762.62999999999},null,{"$f":"Q2443","v":58259.990000000042},"Amort",188.23,0,0,0,0,{"$f":"J2559+L2559+M2559+N2559+O2559+P2559","v":58448.220000000045}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H2444","v":17523516.859411355},425290.47312192002,-51229.1,0,17897578.232533272,null,{"$f":"Q2444","v":7001462.6563359983},"Amort",279139.30704200012,0,-51229.1,0,0,7229372.8633779986]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2445","v":8172339.6120616253},516934.69522140978,-41925.370000000003,0,8647348.9372830354,null,{"$f":"Q2445","v":1807357.6799999995},"Amort",146741.56,0,-2368.29,0,0,1951730.9499999995]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D2558:D2561)","v":25764140.301472977},{"$f":"SUM(E2558:E2561)","v":942225.1683433298},{"$f":"SUM(F2558:F2561)","v":-93154.47},{"$f":"SUM(G2558:G2561)","v":0},{"$f":"SUM(H2558:H2561)","v":26613210.999816306},null,{"$f":"SUM(J2558:J2561)","v":8867080.3263359983},null,{"$f":"SUM(L2558:L2561)","v":426069.0970420001},0,-53597.39,0,0,9239552.0333779976]
[]
[{"$f":"A2562+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2564+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2449","v":865477.56},0,0,0,{"$f":"SUM(D2565:G2565)","v":865477.56},null,{"$f":"Q2449","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2565+L2565+M2565+N2565+O2565+P2565","v":0}]
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[12,375,"REGULATING STRUCTURES",{"$f":"H2453","v":3577553.2818745277},21724.536526657437,-2547.7723510681381,0,3596730.0460501174,null,{"$f":"Q2453","v":677648.57474757382},2.3900000000000001E-2,7144.39,0,-2547.7723510681381,-590.89088235709403,0,681654.3015141486]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
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[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,688739.35999999952,"Amort.",2087.19,0,0,0,0,690826.54999999946]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,22966.969999999994,2.1100000000000001E-2,232.32,0,0,0,0,23199.289999999994]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",32008607.366059706,325532.00116104202,-13560.22737469471,0,32320579.139846053,null,553031.9662407646,3.3099999999999997E-2,752.92,0,-13560.22737469471,-2972.0573740998798,0,537252.60149197013]
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[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,460956.27,2.5399999999999999E-2,3291.52,0,0,0,0,{"$f":"J2582+L2582+M2582+N2582+O2582+P2582","v":464247.79000000004}]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,{"$f":"SUM(D2583:G2583)","v":0},null,0,2.5399999999999999E-2,0,0,0,0,0,0]
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[28,381,"METERS",20593178.63759679,261192.69570527106,-45754.873073550705,0,20808616.46022851,null,2412431.4264443279,3.5799999999999998E-2,61757.68,0,-45754.873073550705,-10761.223941959899,0,2417673.0094288173]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3589309.3799999985,6.7900000000000002E-2,46698.05,0,0,0,0,3636007.4299999983]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12766559.895319292,-59643.358563754795,-4143.7611570629597,0,12702772.775598474,null,5562467.2750906562,2.2800000000000001E-2,24195.87,0,-4143.7611570629597,-7899.74,0,5574619.6439335933]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9750817.0150623713,36073.816305821041,-10706.290873357026,0,9776184.5404948369,null,4133542.7217038167,2.2200000000000001E-2,18062.480000000003,0,-10706.290873357026,-383.71499999999997,0,4140515.1958304597]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6879182.7717372663,53978.296820805386,-7071.3240015401452,0,6926089.7445565313,null,1526744.4109270454,5.4699999999999999E-2,31464.52,0,-7071.3240015401452,-1656.9895345928001,0,1549480.6173909125]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45594.290000000008,4.9599999999999998E-2,42.83,0,0,0,0,-45551.460000000006]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2609281.0951020508,202958.73080886653,-42526.313717528297,0,2769713.5121933892,null,-324019.00847231766,4.9599999999999998E-2,11116.59,0,-42526.313717528297,-10000.8807234,0,-365429.61291324592]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6787.4099999999953,4.9599999999999998E-2,50.71,0,0,0,0,6838.1199999999953]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2565:D2598)","v":857226133.51625621},{"$f":"SUM(E2565:E2598)","v":2417828.2264744681},{"$f":"SUM(F2565:F2598)","v":-1050272.2852018154},{"$f":"SUM(G2565:G2598)","v":0},{"$f":"SUM(H2565:H2598)","v":858593689.45752895},null,{"$f":"SUM(J2565:J2598)","v":203050785.81353581},null,{"$f":"SUM(L2565:L2598)","v":2033862.2800000003},0,-1050272.2852018154,-441630.78946488968,0,203592745.01886907]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2551","v":"2026-11-01"},null,null,null,{"$f":"H2551","v":"2026-11-30"},null,{"$f":"D2612","v":"2026-11-01"},null,null,null,null,null,null,{"$f":"H2612","v":"2026-11-30"}]
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["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A2618+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H2503","v":1602374.63},0,0,0,{"$f":"SUM(D2619:G2619)","v":1602374.63},null,{"$f":"Q2503","v":488186.72999999992},0.05,6676.56,0,0,0,0,{"$f":"J2619+L2619+M2619+N2619+O2619+P2619","v":494863.28999999992}]
[{"$f":"A2619+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2620:G2620)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2620+L2620+M2620+N2620+O2620+P2620","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,138074.74,0.2,9856.6200000000008,0,0,0,0,147931.35999999999]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17877.779999999988,8.9999999999999993E-3,36.69,0,0,0,0,17914.469999999987]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44900.80999999999,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44919.159999999989]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6611718.8480829913,93652.781620730457,-11582.288339346665,0,6693789.3413643753,null,2174203.5394487386,0.04,22373.91,0,-11582.288339346665,-2793.5836287364,0,2182201.5774806556]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,72759.489999999991,6.6699999999999995E-2,708.12,0,0,0,0,73467.609999999986]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2619:D2632)","v":9251242.6078630425},{"$f":"SUM(E2619:E2632)","v":93652.781620730457},{"$f":"SUM(F2619:F2632)","v":-11582.288339346665},{"$f":"SUM(G2619:G2632)","v":0},{"$f":"SUM(H2619:H2632)","v":9333313.1011444274},null,{"$f":"SUM(J2619:J2632)","v":3114799.1194487382},null,{"$f":"SUM(L2619:L2632)","v":39670.25},0,-11582.288339346665,-2793.5836287364,0,3140093.4974806556]
[]
[{"$f":"A2633+1","v":17},"OTHER PLANT"]
[{"$f":"A2635+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2520","v":-777092},0,0,0,{"$f":"SUM(D2636:G2636)","v":-777092},null,{"$f":"Q2520","v":-272082.94000000018},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2636","v":0},0,0,{"$f":"J2636+L2636+M2636+N2636+O2636+P2636","v":-274227.11000000016}]
[{"$f":"A2636+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2636)","v":-777092},{"$f":"SUM(E2636)","v":0},{"$f":"SUM(F2636)","v":0},{"$f":"SUM(G2636)","v":0},{"$f":"SUM(H2636)","v":-777092},null,{"$f":"SUM(J2636)","v":-272082.94000000018},null,{"$f":"SUM(L2636)","v":-2144.17},0,0,0,0,-274227.11000000016]
[]
[{"$f":"A2637+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2562+D2599+D2633+D2637","v":891464424.4255923},{"$f":"E2562+E2599+E2633+E2637","v":3453706.1764385286},{"$f":"F2562+F2599+F2633+F2637","v":-1155009.043541162},{"$f":"G2562+G2599+G2633+G2637","v":0},{"$f":"H2562+H2599+H2633+H2637","v":893763121.55848968},null,{"$f":"J2562+J2599+J2633+J2637","v":214760582.31932056},null,{"$f":"L2562+L2599+L2633+L2637","v":2497457.4570420003},0,-1115451.963541162,-444424.37309362605,0,215698163.43972772]
[]
[{"$f":"A2639+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2525","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2641+L2641+M2641+N2641+O2641+P2641","v":-4921118.96}]
[]
[{"$f":"A2641+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2639+D2641","v":891464424.4255923},{"$f":"E2639+E2641","v":3453706.1764385286},-1155009.043541162,{"$f":"G2639+G2641","v":0},{"$f":"H2639+H2641","v":893763121.55848968},null,209839463.35932055,null,2497457.4570420003,0,-1115451.963541162,-444424.37309362605,0,210777044.47972772]
[]
[]
[{"$f":"A2643+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2532","v":-272460.22000000003},0,-1001.4,0,{"$f":"SUM(D2648:G2648)","v":-273461.62000000005},null,{"$f":"Q2532","v":-306873.45409600006},3.3099999999999997E-2,-752.92,0,-317.92734400000001,-472.53,0,{"$f":"J2648+L2648+M2648+N2648+O2648+P2648","v":-308416.8314400001}]
[26,380,"SERVICES (SMRP)",{"$f":"H2533","v":16569452.656944001},1657891.89084,-414097.1,0,17813247.447783999,null,{"$f":"Q2533","v":-6105842.1727441596},5.1799999999999999E-2,74209.33,0,-300262.05275068898,-139668.16573000001,0,-6471563.061224848]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2534","v":985448.81171428552},44120.269142857098,-10045.4,0,1019523.6808571425,null,{"$f":"Q2534","v":-65103.497355000014},2.2800000000000001E-2,1904.72,0,-9718.5410439999996,0,0,-72917.318399000011]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2535","v":467089.58957142849},9663.0300000000007,-758.9,0,475993.71957142849,null,{"$f":"Q2535","v":475.57587300000034},2.2200000000000001E-2,872.35,0,-699.79933100000005,0,0,648.12654200000031]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2647:D2651)","v":72189778.733844429},{"$f":"SUM(E2647:E2651)","v":7276004.3949734559},{"$f":"SUM(F2647:F2651)","v":-425902.80000000005},{"$f":"SUM(G2647:G2651)","v":0},{"$f":"SUM(H2647:H2651)","v":79039880.328817874},null,{"$f":"SUM(J2647:J2651)","v":-8084025.7426421605},null,{"$f":"SUM(L2647:L2651)","v":162067.1},0,-310998.32046968903,-197601.87573,0,-8430558.8388418481]
[]
[{"$f":"A2652+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2643+D2652","v":963654203.1594367},{"$f":"E2643+E2652","v":10729710.571411984},{"$f":"F2643+F2652","v":-1580911.8435411621},{"$f":"G2643+G2652","v":0},{"$f":"H2643+H2652","v":972803001.88730752},null,{"$f":"J2643+J2652","v":201755437.61667839},null,{"$f":"L2643+L2652","v":2659524.5570420003},0,-1426450.2840108511,-642026.24882362608,0,202346485.64088586]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2612+1","v":"2026-12-01"},null,null,null,{"$f":"D2667+30","v":"2026-12-31"},null,{"$f":"D2667","v":"2026-12-01"},null,null,null,null,null,null,{"$f":"H2667","v":"2026-12-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A2674+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2559","v":67762.62999999999},0,0,0,{"$f":"SUM(D2675:G2675)","v":67762.62999999999},null,{"$f":"Q2559","v":58448.220000000045},"Amort",188.23,0,0,0,0,{"$f":"J2675+L2675+M2675+N2675+O2675+P2675","v":58636.450000000048}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2561","v":8647348.9372830354},776054.5321477378,0,0,9423403.4694307726,null,{"$f":"Q2561","v":1951730.9499999995},"Amort",157185.95999999996,0,-7330.68,0,0,2101586.2299999991]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D2674:D2677)","v":26613210.999816306},{"$f":"SUM(E2674:E2677)","v":1428506.2849920029},{"$f":"SUM(F2674:F2677)","v":-12377.27},{"$f":"SUM(G2674:G2677)","v":0},{"$f":"SUM(H2674:H2677)","v":28029340.014808312},null,{"$f":"SUM(J2674:J2677)","v":9239552.0333779976},null,{"$f":"SUM(L2674:L2677)","v":441236.73704199976},0,-19707.95,0,0,9661080.8204199988]
[]
[{"$f":"A2678+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2680+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2565","v":865477.56},0,0,0,{"$f":"SUM(D2681:G2681)","v":865477.56},null,{"$f":"Q2565","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2681+L2681+M2681+N2681+O2681+P2681","v":0}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H2568","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2568","v":1236922.8200000003},1.0999999999999999E-2,2468.2600000000002,0,0,0,0,1239391.0800000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H2569","v":3596730.0460501174},32094.887996976697,-3717.0647870669027,0,3625107.8692600271,null,{"$f":"Q2569","v":681654.3015141486},2.3900000000000001E-2,7191.75,0,-3717.0647870669027,-526.26305783956104,0,684602.72366924211]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.3900000000000001E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.3900000000000001E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.3900000000000001E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5232312.3000000017,2.5100000000000001E-2,19799.75,0,0,0,0,5252112.0500000017]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,690826.54999999946,"Amort.",2087.19,0,0,0,0,692913.73999999941]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,23199.289999999994,2.1100000000000001E-2,232.32,0,0,0,0,23431.609999999993]
[20,376,"MAINS (LESS SMRP)",495841569.493249,1967181.005414445,-978769.10618336173,0,496829981.39248008,null,95242551.460124418,1.7999999999999999E-2,744603.17,0,-978769.10618336173,-34598.307313794503,0,94973787.216627255]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",32320579.139846053,480926.85907821573,591.30654545681318,0,32802097.305469725,null,537252.60149197013,3.3099999999999997E-2,784.5,0,591.30654545681318,-3264.0861487396633,0,535364.32188868721]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.3099999999999997E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.3099999999999997E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.3099999999999997E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,464247.79000000004,2.5399999999999999E-2,3291.52,0,0,0,0,467539.31000000006]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.5399999999999999E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",246235379.05742878,2868771.37232411,-302140.02158099448,0,248802010.40817189,null,81090883.747655675,5.1799999999999999E-2,1068455.69,0,-302140.02158099448,-143699.52488609281,0,81713499.891188592]
[28,381,"METERS",20808616.46022851,402562.15409975569,-67049.824396827229,0,21144128.789931439,null,2417673.0094288173,3.5799999999999998E-2,62579.51,0,-67049.824396827229,-9584.2599052577298,0,2403618.4351267321]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3636007.4299999983,6.7900000000000002E-2,46698.05,0,0,0,0,{"$f":"J2702+L2702+M2702+N2702+O2702+P2702","v":3682705.4799999981}]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12702772.775598474,-22241.326670658476,-17157.385957355509,0,12663374.062970461,null,5574619.6439335933,2.2800000000000001E-2,24097.839999999997,0,-17157.385957355509,-1452.9349999999999,0,5580107.1629762379]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9776184.5404948369,43062.215804787505,-16280.415065244035,0,{"$f":"SUM(D2704:G2704)","v":9802966.3412343804},null,4140515.1958304597,2.2200000000000001E-2,18110.72,0,-16280.415065244035,-178.17,0,4142167.3307652161]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-337.15342330224252,44.198375307136359,-79.578713290082504,0,-372.53376128518869,null,-562.01417398483977,1.9900000000000001E-2,-0.59,0,-79.578713290082504,-6.0887425666560002,0,-648.27162984157837]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6926089.7445565313,79745.194499570091,-10346.906653783342,0,6995488.032402318,null,1549480.6173909125,5.4699999999999999E-2,31729.599999999999,0,-10346.906653783342,-1475.7487647232001,0,1569387.561972406]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,0,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.9599999999999998E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45551.460000000006,4.9599999999999998E-2,42.83,0,0,0,0,-45508.630000000005]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.9599999999999998E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",2769713.5121933892,299842.42588218552,-62316.651704619013,0,3007239.2863709554,null,-365429.61291324592,4.9599999999999998E-2,11939.04,0,-62316.651704619013,-8907.0782495999993,0,-424714.30286746495]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6838.1199999999953,4.9599999999999998E-2,50.71,0,0,0,0,6888.8299999999954]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0.13500000000000001,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2681:D2714)","v":858593689.45752895},{"$f":"SUM(E2681:E2714)","v":6178492.874320074},{"$f":"SUM(F2681:F2714)","v":-1461857.6743262785},{"$f":"SUM(G2681:G2714)","v":0},{"$f":"SUM(H2681:H2714)","v":863310324.65752268},null,{"$f":"SUM(J2681:J2714)","v":203592745.01886907},null,{"$f":"SUM(L2681:L2714)","v":2044161.86},0,-1461857.6743262785,-204343.89712421619,0,203970705.30741856]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 48 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2667","v":"2026-12-01"},null,null,null,{"$f":"H2667","v":"2026-12-31"},null,{"$f":"D2728","v":"2026-12-01"},null,null,null,null,null,null,{"$f":"H2728","v":"2026-12-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A2734+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H2619","v":1602374.63},0,0,0,{"$f":"SUM(D2735:G2735)","v":1602374.63},null,{"$f":"Q2619","v":494863.28999999992},0.05,6676.56,0,0,0,0,{"$f":"J2735+L2735+M2735+N2735+O2735+P2735","v":501539.84999999992}]
[{"$f":"A2735+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2736:G2736)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2736+L2736+M2736+N2736+O2736+P2736","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,147931.35999999999,0.2,9856.6200000000008,0,0,0,0,157787.97999999998]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17914.469999999987,8.9999999999999993E-3,36.69,0,0,0,0,17951.159999999985]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44919.159999999989,8.9999999999999993E-3,18.350000000000001,0,0,0,0,44937.509999999987]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6693789.3413643753,138057.80852933499,-17110.397158694348,0,6814736.7527350159,null,2182201.5774806556,0.04,22712.28,0,-17110.397158694348,-2487.9997577216,0,2185315.4605642394]
[13,395,"LABORATORY",59420.069780050842,0,0,0,{"$f":"SUM(D2746:G2746)","v":59420.069780050842},null,0,0.05,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,0,0,0,0,0,171938.14]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,73467.609999999986,6.6699999999999995E-2,708.12,0,0,0,0,74175.729999999981]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2735:D2748)","v":9333313.1011444274},{"$f":"SUM(E2735:E2748)","v":138057.80852933499},{"$f":"SUM(F2735:F2748)","v":-17110.397158694348},{"$f":"SUM(G2735:G2748)","v":0},{"$f":"SUM(H2735:H2748)","v":9454260.5125150681},null,{"$f":"SUM(J2735:J2748)","v":3140093.4974806556},null,{"$f":"SUM(L2735:L2748)","v":40008.620000000003},0,-17110.397158694348,-2487.9997577216,0,3160503.7205642392]
[]
[{"$f":"A2749+1","v":17},"OTHER PLANT"]
[{"$f":"A2751+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2636","v":-777092},0,0,0,{"$f":"SUM(D2752:G2752)","v":-777092},null,{"$f":"Q2636","v":-274227.11000000016},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2752","v":0},0,0,{"$f":"J2752+L2752+M2752+N2752+O2752+P2752","v":-276371.28000000014}]
[{"$f":"A2752+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D2752)","v":-777092},{"$f":"SUM(E2752)","v":0},{"$f":"SUM(F2752)","v":0},{"$f":"SUM(G2752)","v":0},{"$f":"SUM(H2752)","v":-777092},null,{"$f":"SUM(J2752)","v":-274227.11000000016},null,{"$f":"SUM(L2752)","v":-2144.17},0,0,0,0,-276371.28000000014]
[]
[{"$f":"A2753+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2678+D2715+D2749+D2753","v":893763121.55848968},{"$f":"E2678+E2715+E2749+E2753","v":7745056.9678414119},{"$f":"F2678+F2715+F2749+F2753","v":-1491345.341484973},{"$f":"G2678+G2715+G2749+G2753","v":0},{"$f":"H2678+H2715+H2749+H2753","v":900016833.18484604},null,{"$f":"J2678+J2715+J2749+J2753","v":215698163.43972772},null,{"$f":"L2678+L2715+L2749+L2753","v":2523263.0470420001},0,-1498676.0214849729,-206831.89688193781,0,216515918.5684028]
[]
[{"$f":"A2755+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2641","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2757+L2757+M2757+N2757+O2757+P2757","v":-4921118.96}]
[]
[{"$f":"A2757+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2755+D2757","v":893763121.55848968},{"$f":"E2755+E2757","v":7745056.9678414119},-1491345.341484973,0,900016833.18484604,null,210777044.47972772,null,2523263.0470420001,0,-1498676.0214849729,-206831.89688193781,0,211594799.60840279]
[]
[]
[{"$f":"A2759+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2648","v":-273461.62000000005},0,-21899.4,0,{"$f":"SUM(D2764:G2764)","v":-295361.02000000008},null,{"$f":"Q2648","v":-308416.8314400001},3.3099999999999997E-2,-784.5,0,-21210.295664000001,-6234.54,0,{"$f":"J2764+L2764+M2764+N2764+O2764+P2764","v":-336646.16710400005}]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2650","v":1019523.6808571425},45717.8008571428,-3624.4,0,1061617.0817142855,null,{"$f":"Q2650","v":-72917.318399000011},2.2800000000000001E-2,1977.08,0,-3297.8082720000002,0,0,-74238.046671000004]
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[]
[{"$f":"A2768+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2759+D2768","v":972803001.88730752},{"$f":"E2759+E2768","v":16269216.049934156},{"$f":"F2759+F2768","v":-2190896.141484973},{"$f":"G2759+G2768","v":0},{"$f":"H2759+H2768","v":986881321.7957567},null,{"$f":"J2759+J2768","v":202346485.64088586},null,{"$f":"L2759+L2768","v":2699694.0670420001},0,-2025898.8372411369,-317151.23802093777,0,202703129.63266578]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 49 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2728+1","v":"2027-01-01"},null,null,null,{"$f":"D2783+30","v":"2027-01-31"},null,{"$f":"D2783","v":"2027-01-01"},null,null,null,null,null,null,{"$f":"H2783","v":"2027-01-31"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A2790+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2675","v":67762.62999999999},0,0,0,{"$f":"SUM(D2791:G2791)","v":67762.62999999999},null,{"$f":"Q2675","v":58636.450000000048},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J2791+L2791+M2791+N2791+O2791+P2791","v":58824.680000000051}]
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[]
[{"$f":"A2794+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A2796+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2681","v":865477.56},0,0,0,{"$f":"SUM(D2797:G2797)","v":865477.56},null,{"$f":"Q2681","v":0},"Non-Dep.",0,0,0,0,0,{"$f":"J2797+L2797+M2797+N2797+O2797+P2797","v":0}]
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[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H2683","v":0},0,0,0,0,null,{"$f":"Q2683","v":0},1.3599999999999999E-2,0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H2684","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2684","v":1239391.0800000003},1.1099999999999999E-2,3590.2,0,0,0,0,1242981.2800000003]
[12,375,"REGULATING STRUCTURES",{"$f":"H2685","v":3625107.8692600271},7047.8679080709489,-1039.6669502924242,0,3631116.0702178054,null,{"$f":"Q2685","v":684602.72366924211},2.5500000000000002E-2,8725.11,0,-1039.6669502924242,-261.87,0,692026.29671894968]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5252112.0500000017,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5275855.9700000016]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,692913.73999999941,"Amort.",2087.1799999999998,0,0,0,0,695000.91999999946]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,23431.609999999993,2.0300000000000002E-2,287.37,0,0,0,0,23718.979999999992]
[20,376,"MAINS (LESS SMRP)",496829981.39248008,2107016.5779855554,-339580.96920730063,0,498597417.00125837,null,94973787.216627255,1.9599999999999999E-2,980841.34000000008,0,-339580.96920730063,-91596.74,0,95523450.847419962]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",32802097.305469725,57342.04810726858,-3003.6193841460117,0,32856435.734192848,null,535364.32188868721,3.1099999999999996E-2,809.48,0,-3003.6193841460117,-1212.26,0,531957.92250454111]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.1099999999999996E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,467539.31000000006,2.46E-2,3939.45,0,0,0,0,{"$f":"J2814+L2814+M2814+N2814+O2814+P2814","v":471478.76000000007}]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",248802010.40817189,139934.52552817762,63338.617915752373,0,{"$f":"SUM(D2816:G2816)","v":249005283.55161583},null,81713499.891188592,5.1999999999999998E-2,1206260.03,0,63338.617915752373,-348631.21,0,82634467.329104349]
[28,381,"METERS",21144128.789931439,94577.329429513047,-18934.287356655903,0,21219771.832004298,null,2403618.4351267321,3.9300000000000002E-2,73229.48,0,-18934.287356655903,-4769.0600000000004,0,2453144.567770076]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3682705.4799999981,7.3400000000000007E-2,48698.05,0,0,0,0,3731403.5299999979]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12663374.062970461,-61703.971451173653,-4996.1994401327383,0,12596673.892079154,null,5580107.1629762379,2.1299999999999999E-2,30338.33,0,-4996.1994401327383,-933.69,0,5604515.6035361048]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9802966.3412343804,-17952.288932431009,-4525.071826907807,0,9780488.9804750402,null,4142167.3307652161,1.9200000000000002E-2,22869.360000000001,0,-4525.071826907807,-135.05000000000001,0,4160376.5689383084]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-372.53376128518869,9.7397417913854625,-12.045863107698974,0,-374.83988260150215,null,-648.27162984157837,0,0.02,0,-12.045863107698974,-3.03,0,-663.32749294927737]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",6995488.032402318,17572.989914953228,-2915.1393130694842,0,7010145.8830042016,null,1569387.561972406,4.4899999999999995E-2,34773.65,0,-2915.1393130694842,-734.33,0,1600511.7426593364]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,0,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45508.630000000005,4.65E-2,47.14,0,0,0,0,-45461.490000000005]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3007239.2863709554,62928.143870861932,-17593.381304658236,0,3052574.0489371591,null,-424714.30286746495,4.65E-2,13702.75,0,-17593.381304658236,-4432.1000000000004,0,-433037.03417212318]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,6888.8299999999954,4.65E-2,55.83,0,0,0,0,6944.6599999999953]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D2797:D2830)","v":863310324.65752268},{"$f":"SUM(E2797:E2830)","v":2412613.4713763762},{"$f":"SUM(F2797:F2830)","v":-330548.68051176926},{"$f":"SUM(G2797:G2830)","v":0},{"$f":"SUM(H2797:H2830)","v":865392389.44838738},null,{"$f":"SUM(J2797:J2830)","v":203970705.30741856},null,{"$f":"SUM(L2797:L2830)","v":2453998.69},0,-330548.68051176926,-453033.48000000004,0,205641121.83690679]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 50 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2783","v":"2027-01-01"},null,null,null,{"$f":"H2783","v":"2027-01-31"},null,{"$f":"D2844","v":"2027-01-01"},null,null,null,null,null,null,{"$f":"H2844","v":"2027-01-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"GENERAL PLANT"]
[{"$f":"A2850+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H2735","v":1602374.63},0,0,0,{"$f":"SUM(D2851:G2851)","v":1602374.63},null,{"$f":"Q2735","v":501539.84999999992},0.05,7344.22,0,0,0,0,{"$f":"J2851+L2851+M2851+N2851+O2851+P2851","v":508884.06999999989}]
[{"$f":"A2851+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D2852:G2852)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J2852+L2852+M2852+N2852+O2852+P2852","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,157787.97999999998,0.2,10103.040000000001,0,0,0,0,167891.02]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,17951.159999999985,6.6E-3,57.08,0,0,0,0,18008.239999999987]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44937.509999999987,6.6E-3,28.54,0,0,0,0,44966.049999999988]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6814736.7527350159,50491.746567873306,-4915.2801742896727,0,6860313.2191285994,null,2185315.4605642394,0.04,25687.79,0,-4915.2801742896727,-1238.03,0,2204849.9403899498]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,171938.14,0,77.31,0,0,0,0,172015.45]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,74175.729999999981,6.6699999999999995E-2,727.73,0,0,0,0,74903.459999999977]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2851:D2864)","v":9454260.5125150681},{"$f":"SUM(E2851:E2864)","v":50491.746567873306},{"$f":"SUM(F2851:F2864)","v":-4915.2801742896727},{"$f":"SUM(G2851:G2864)","v":0},{"$f":"SUM(H2851:H2864)","v":9499836.9789086506},null,{"$f":"SUM(J2851:J2864)","v":3160503.7205642392},null,{"$f":"SUM(L2851:L2864)","v":44025.710000000006},0,-4915.2801742896727,-1238.03,0,3198376.1203899495]
[]
[{"$f":"A2865+1","v":17},"OTHER PLANT"]
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[]
[{"$f":"A2869+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2794+D2831+D2865+D2869","v":900016833.18484604},{"$f":"E2794+E2831+E2865+E2869","v":2648234.5801642486},{"$f":"F2794+F2831+F2865+F2869","v":-940074.10068605898},{"$f":"G2794+G2831+G2865+G2869","v":0},{"$f":"H2794+H2831+H2865+H2869","v":901724993.6643244},null,{"$f":"J2794+J2831+J2865+J2869","v":216515918.5684028},null,{"$f":"L2794+L2831+L2865+L2869","v":2939961.6020420003},0,-946735.31068605895,-454271.51000000007,0,218054873.34975874]
[]
[{"$f":"A2871+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2757","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2873+L2873+M2873+N2873+O2873+P2873","v":-4921118.96}]
[]
[{"$f":"A2873+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2871+D2873","v":900016833.18484604},{"$f":"E2871+E2873","v":2648234.5801642486},-940074.10068605898,0,901724993.6643244,null,211594799.60840279,null,2939961.6020420003,0,-946735.31068605895,-454271.51000000007,0,213133754.38975874]
[]
[]
[{"$f":"A2875+1","v":23},"SMRP PLANT"]
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[]
[{"$f":"A2884+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2875+D2884","v":986881321.7957567},4181248.5801642486,-1212843.3106860588,0,{"$f":"H2875+H2884","v":989856388.27523506},null,{"$f":"J2875+J2884","v":202703129.63266578},null,{"$f":"L2875+L2884","v":3119224.2120420001},0,-1212843.3106860588,-854912.18,0,203754598.35402173]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 51 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2844+1","v":"2027-02-01"},null,null,null,{"$f":"D2899+27","v":"2027-02-28"},null,{"$f":"D2899","v":"2027-02-01"},null,null,null,null,null,null,{"$f":"H2899","v":"2027-02-28"}]
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[1,"INTANGIBLE PLANT"]
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[]
[{"$f":"A2910+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
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[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7010145.8830042016,21973.6355615518,-3645.1514048861159,0,7028474.367160867,null,1600511.7426593364,4.4899999999999995E-2,34855.699999999997,0,-3645.1514048861159,-1630.64,0,1630091.6512544504]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
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[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45461.490000000005,4.65E-2,47.14,0,0,0,0,-45414.350000000006]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3052574.0489371591,78686.672369088425,-21999.133383387467,0,3109261.5879228599,null,-433037.03417212318,4.65E-2,13934.85,0,-21999.133383387467,-9841.8700000000008,0,-450943.18755551067]
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[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
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[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 52 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D2899","v":"2027-02-01"},null,null,null,{"$f":"H2899","v":"2027-02-28"},null,{"$f":"D2960","v":"2027-02-01"},null,null,null,null,null,null,{"$f":"H2960","v":"2027-02-28"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
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[1,"GENERAL PLANT"]
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[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
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[13,395,"LABORATORY",59420.069780050842,0,0,0,{"$f":"SUM(D2978:G2978)","v":59420.069780050842},null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172015.45,0,77.31,0,0,0,0,172092.76]
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[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D2967:D2980)","v":9499836.9789086506},{"$f":"SUM(E2967:E2980)","v":63135.940060182693},{"$f":"SUM(F2967:F2980)","v":-6146.1695337830361},{"$f":"SUM(G2967:G2980)","v":0},{"$f":"SUM(H2967:H2980)","v":9556826.7494350523},null,{"$f":"SUM(J2967:J2980)","v":3198376.1203899495},null,{"$f":"SUM(L2967:L2980)","v":44218.030000000006},0,-6146.1695337830361,-2749.16,0,3233698.8208561656]
[]
[{"$f":"A2981+1","v":17},"OTHER PLANT"]
[{"$f":"A2983+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2868","v":-777092},0,0,0,{"$f":"SUM(D2984:G2984)","v":-777092},null,{"$f":"Q2868","v":-278515.45000000013},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F2984","v":0},0,0,{"$f":"J2984+L2984+M2984+N2984+O2984+P2984","v":-280659.62000000011}]
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[]
[{"$f":"A2985+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D2910+D2947+D2981+D2985","v":901724993.6643244},{"$f":"E2910+E2947+E2981+E2985","v":2606705.0163686955},{"$f":"F2910+F2947+F2981+F2985","v":-741857.98056845518},{"$f":"G2910+G2947+G2981+G2985","v":0},{"$f":"H2910+H2947+H2981+H2985","v":903589840.70012438},null,{"$f":"J2910+J2947+J2981+J2985","v":218054873.34975874},null,{"$f":"L2910+L2947+L2981+L2985","v":3043155.0670420006},0,-741857.98056845518,-282491.90499999997,0,220073678.53123218]
[]
[{"$f":"A2987+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2873","v":-4921118.96},null,0,0,0,0,0,{"$f":"J2989+L2989+M2989+N2989+O2989+P2989","v":-4921118.96}]
[]
[{"$f":"A2989+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D2987+D2989","v":901724993.6643244},{"$f":"E2987+E2989","v":2606705.0163686955},-741857.98056845518,0,903589840.70012438,null,213133754.38975874,null,3043155.0670420006,0,-741857.98056845518,-282491.90499999997,0,215152559.57123217]
[]
[]
[{"$f":"A2991+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2880","v":-299149.02000000008},0,-3046,0,{"$f":"SUM(D2996:G2996)","v":-302195.02000000008},null,{"$f":"Q2880","v":-341586.57710400003},{"$f":"+K2880","v":3.1099999999999996E-2},-818.91,0,-3046,0,0,{"$f":"J2996+L2996+M2996+N2996+O2996+P2996","v":-345451.487104}]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2882","v":1148234.0817142855},40054,-2076,0,1186212.0817142855,null,{"$f":"Q2882","v":-74582.316671000008},{"$f":"+K2882","v":2.1299999999999999E-2},1885.78,0,-2076,-1288.21,0,-76060.746671000015]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2883","v":538883.03357142839},74040,-360,0,612563.03357142839,null,{"$f":"Q2883","v":1560.0313659999995},{"$f":"+K2883","v":1.9200000000000002E-2},916.65,0,-360,-244.97499999999999,0,1871.7063659999994]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D2995:D2999)","v":88131394.610910609},{"$f":"SUM(E2995:E2999)","v":2621616},{"$f":"SUM(F2995:F2999)","v":-194512},{"$f":"SUM(G2995:G2999)","v":0},{"$f":"SUM(H2995:H2999)","v":90558498.610910624},null,{"$f":"SUM(J2995:J2999)","v":-9379156.0357370116},null,{"$f":"SUM(L2995:L2999)","v":184901.00999999998},0,-194512,-171671.52499999999,0,-9560438.5507370122]
[]
[{"$f":"A3000+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D2991+D3000","v":989856388.27523506},{"$f":"E2991+E3000","v":5228321.0163686955},{"$f":"F2991+F3000","v":-936369.98056845518},{"$f":"G2991+G3000","v":0},{"$f":"H2991+H3000","v":994148339.31103504},null,{"$f":"J2991+J3000","v":203754598.35402173},null,{"$f":"L2991+L3000","v":3228056.0770420004},0,-936369.98056845518,-454163.42999999993,0,205592121.02049515]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 53 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H2960+1","v":"2027-03-01"},null,null,null,{"$f":"D3015+30","v":"2027-03-31"},null,{"$f":"D3015","v":"2027-03-01"},null,null,null,null,null,null,{"$f":"H3015","v":"2027-03-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
[{"$f":"A3021+1","v":2},301,"ORGANIZATION",{"$f":"H2906","v":521.20000000000005},0,0,0,{"$f":"SUM(D3022:G3022)","v":521.20000000000005},null,{"$f":"Q2906","v":0},{"$f":"$K$1630","v":"Non-Dep"},0,0,0,0,0,{"$f":"J3022+L3022+M3022+N3022+O3022+P3022","v":0}]
[{"$f":"A3022+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H2907","v":67762.62999999999},0,0,0,{"$f":"SUM(D3023:G3023)","v":67762.62999999999},null,{"$f":"Q2907","v":59012.910000000054},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3023+L3023+M3023+N3023+O3023+P3023","v":59201.140000000058}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H2908","v":18057264.352833081},254494.08161731364,-239001.03,0,18072757.404450394,null,{"$f":"Q2908","v":7290611.209503999},{"$f":"$K$1632","v":"Amort."},268302.80704200058,0,-239001.03,0,0,7319912.9865459995]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H2909","v":9531648.9257902149},357178.51544265501,0,0,9888827.4412328694,null,{"$f":"Q2909","v":2399247.8899999987},{"$f":"$K$1633","v":"Amort."},168686.28999999998,0,0,0,0,2567934.1799999988]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3022:D3025)","v":27657197.108623296},{"$f":"SUM(E3022:E3025)","v":611672.59705996863},{"$f":"SUM(F3022:F3025)","v":-239001.03},{"$f":"SUM(G3022:G3025)","v":0},{"$f":"SUM(H3022:H3025)","v":28029868.67568326},null,{"$f":"SUM(J3022:J3025)","v":9748872.0095039979},null,{"$f":"SUM(L3022:L3025)","v":437177.32704200054},0,-239001.03,0,0,9947048.3065459989]
[]
[{"$f":"A3026+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3028+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H2913","v":865477.56},0,0,0,{"$f":"SUM(D3029:G3029)","v":865477.56},null,{"$f":"Q2913","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3029+L3029+M3029+N3029+O3029+P3029","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H2914","v":3954049.5508971442},11767.907857716735,-2592.9810501596085,0,{"$f":"SUM(D3030:G3030)","v":3963224.477704701},null,{"$f":"Q2914","v":451033.23090575979},{"$f":"$K$1638","v":"Non-Dep."},0,0,-2592.9810501596085,-611.51,0,{"$f":"J3030+L3030+M3030+N3030+O3030+P3030","v":447828.73985560017}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H2915","v":0},0,0,0,0,null,{"$f":"Q2915","v":0},{"$f":"+K2915","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H2916","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q2916","v":1246571.4800000002},{"$f":"+K2916","v":1.1099999999999999E-2},3590.2,0,0,0,0,1250161.6800000002]
[12,375,"REGULATING STRUCTURES",{"$f":"H2917","v":3638628.8508468126},14200.587011779104,-2094.8010353587292,0,3650734.6368232332,null,{"$f":"Q2917","v":698886.16533490072},{"$f":"+K2917","v":2.5500000000000002E-2},8765.02,0,-2094.8010353587292,-494.02,0,705062.36429954204]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5299599.8900000015,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5323343.8100000015]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,697088.09999999951,"Amort.",2087.1799999999998,0,0,0,0,699175.27999999956]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,24006.349999999991,2.0300000000000002E-2,287.37,0,0,0,0,24293.71999999999]
[20,376,"MAINS (LESS SMRP)",500260884.60816544,{"$f":"258005.569293485","v":258005.56929348499},-660113.88761419535,0,499858776.28984475,null,95884763.6834995,1.9599999999999999E-2,986857.59999999986,0,-660113.88761419535,-155754.59,0,96055752.8058853]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",32922691.051652074,115537.17439119369,-949.27775228390601,0,33037278.948290985,null,627032.34902613226,3.1099999999999996E-2,104258.06,0,-949.27775228390601,-1663.87,0,728677.26127384824]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.1099999999999996E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,475418.21000000008,2.46E-2,3939.45,0,0,0,0,{"$f":"J3046+L3046+M3046+N3046+O3046+P3046","v":479357.66000000009}]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",248924422.07165936,789663.60897207307,7427.919933559082,0,249721513.60056499,null,83730530.163368806,5.1999999999999998E-2,1209158.0499999998,0,7427.919933559082,-237628.5,0,84709487.633302361]
[28,381,"METERS",21314357.480053961,190561.68665810025,-38150.260280319977,0,21466768.906431742,null,2492397.4873048901,3.9300000000000002E-2,73938.77,0,-38150.260280319977,-8997.1,0,2519188.89702457]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3780101.5799999977,7.3400000000000007E-2,48698.05,0,0,0,0,3828799.6299999976]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12583600.313381059,-10122.786430853834,-6433.2525020762787,0,12567044.274448128,null,5627854.9349193694,2.1299999999999999E-2,30257.279999999999,0,-6433.2525020762787,-4984.1899999999996,0,5646694.7724172929]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9722415.0338317398,8372.8230900745839,-9050.8700240737144,0,9721736.9868977405,null,4177347.7027069083,1.9200000000000002E-2,22754.850000000002,0,-9050.8700240737144,-450.04,0,4190601.6426828345]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-377.72350511597705,19.624381810908115,-24.270932631550824,0,-382.37005593661974,null,-685.1098931005281,0,0.01,0,-24.270932631550824,-5.72,0,-715.090825732079]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7028474.367160867,35407.413362364321,-5873.6471804891871,0,7058008.133342742,null,1630091.6512544504,4.4899999999999995E-2,34974.76,0,-5873.6471804891871,-1385.35,0,1657807.4140739611]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45414.350000000006,4.65E-2,47.14,0,0,0,0,-45367.210000000006]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3109261.5879228599,126792.47031639074,-35448.499504666361,0,3200605.5587345841,null,-450943.18755551067,4.65E-2,14271.62,0,-35448.499504666361,-8361.4,0,-480481.46706017706]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,7000.4899999999952,4.65E-2,55.83,0,0,0,0,7056.3199999999952]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D3029:D3062)","v":867152908.84206605},{"$f":"SUM(E3029:E3062)","v":1540206.0789041345},{"$f":"SUM(F3029:F3062)","v":-753303.8279426957},{"$f":"SUM(G3029:G3062)","v":0},{"$f":"SUM(H3029:H3062)","v":867939811.09302759},null,{"$f":"SUM(J3029:J3062)","v":207371767.32087204},null,{"$f":"SUM(L3029:L3062)","v":2567685.1599999992},0,-753303.8279426957,-420336.28999999992,0,208765812.36292937]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D3015","v":"2027-03-01"},null,null,null,{"$f":"H3015","v":"2027-03-31"},null,{"$f":"D3076","v":"2027-03-01"},null,null,null,null,null,null,{"$f":"H3076","v":"2027-03-31"}]
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["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"GENERAL PLANT"]
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[{"$f":"A3083+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3084:G3084)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3084+L3084+M3084+N3084+O3084+P3084","v":-1.4552248295274239E-13}]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18065.319999999989,6.6E-3,57.08,0,0,0,0,18122.399999999991]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,44994.589999999989,6.6E-3,28.54,0,0,0,0,45023.12999999999]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",6917302.9896549992,101734.65931344834,-9903.685016902924,0,7009133.9639515448,null,2221834.7208561664,0.04,26159.14,0,-9903.685016902924,-2335.62,0,2235754.5558392634]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172092.76,0,77.31,0,0,0,0,{"$f":"J3095+L3095+M3095+N3095+O3095+P3095","v":172170.07}]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,75631.189999999973,6.6699999999999995E-2,727.73,0,0,0,0,76358.919999999969]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D3083:D3096)","v":9556826.7494350523},{"$f":"SUM(E3083:E3096)","v":101734.65931344834},{"$f":"SUM(F3083:F3096)","v":-9903.685016902924},{"$f":"SUM(G3083:G3096)","v":0},{"$f":"SUM(H3083:H3096)","v":9648657.723731596},null,{"$f":"SUM(J3083:J3096)","v":3233698.8208561656},null,{"$f":"SUM(L3083:L3096)","v":44497.060000000005},0,-9903.685016902924,-2335.62,0,3265956.5758392629]
[]
[{"$f":"A3097+1","v":17},"OTHER PLANT"]
[{"$f":"A3099+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H2984","v":-777092},0,0,0,{"$f":"SUM(D3100:G3100)","v":-777092},null,{"$f":"Q2984","v":-280659.62000000011},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3100","v":0},0,0,{"$f":"J3100+L3100+M3100+N3100+O3100+P3100","v":-282803.7900000001}]
[{"$f":"A3100+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D3100)","v":-777092},{"$f":"SUM(E3100)","v":0},{"$f":"SUM(F3100)","v":0},{"$f":"SUM(G3100)","v":0},{"$f":"SUM(H3100)","v":-777092},null,{"$f":"SUM(J3100)","v":-280659.62000000011},null,{"$f":"SUM(L3100)","v":-2144.17},0,0,0,0,-282803.7900000001]
[]
[{"$f":"A3101+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3026+D3063+D3097+D3101","v":903589840.70012438},{"$f":"E3026+E3063+E3097+E3101","v":2253613.3352775513},{"$f":"F3026+F3063+F3097+F3101","v":-1002208.5429595987},{"$f":"G3026+G3063+G3097+G3101","v":0},{"$f":"H3026+H3063+H3097+H3101","v":904841245.49244249},null,{"$f":"J3026+J3063+J3097+J3101","v":220073678.53123218},null,{"$f":"L3026+L3063+L3097+L3101","v":3047215.3770419997},0,-1002208.5429595987,-422671.90999999992,0,221696013.45531464]
[]
[{"$f":"A3103+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q2989","v":-4921118.96},null,0,0,0,0,null,{"$f":"J3105+L3105+M3105+N3105+O3105+P3105","v":-4921118.96}]
[]
[{"$f":"A3105+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3103+D3105","v":903589840.70012438},{"$f":"E3103+E3105","v":2253613.3352775513},-1002208.5429595987,0,904841245.49244249,null,215152559.57123217,null,3047215.3770419997,0,-1002208.5429595987,-422671.90999999992,0,216774894.49531463]
[]
[]
[{"$f":"A3107+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H2996","v":-302195.02000000008},0,-12735,0,{"$f":"SUM(D3112:G3112)","v":-314930.02000000008},null,{"$f":"Q2996","v":-345451.487104},{"$f":"+K2996","v":3.1099999999999996E-2},-840.67,0,-12735,-4597.83,0,{"$f":"J3112+L3112+M3112+N3112+O3112+P3112","v":-363624.987104}]
[26,380,"SERVICES (SMRP)",{"$f":"H2997","v":20956828.369287997},1516068,-405516,0,22067380.369287997,null,{"$f":"Q2997","v":-7601848.8153280122},{"$f":"+K2997","v":5.1999999999999998E-2},86417.34,0,-405516,-333084,0,-8254031.4753280124]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H2998","v":1186212.0817142855},62693,-6007,0,1242898.0817142855,null,{"$f":"Q2998","v":-76060.746671000015},{"$f":"+K2998","v":2.1299999999999999E-2},1975.72,0,-6007,-4984.1899999999996,0,-85076.216671000017]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H2999","v":612563.03357142839},26353,-528,0,638388.03357142839,null,{"$f":"Q2999","v":1871.7063659999994},{"$f":"+K2999","v":1.9200000000000002E-2},1008.69,0,-528,-450.04,0,1902.3563659999995]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3111:D3115)","v":90558498.610910624},{"$f":"SUM(E3111:E3115)","v":6409748},{"$f":"SUM(F3111:F3115)","v":-448886},{"$f":"SUM(G3111:G3115)","v":0},{"$f":"SUM(H3111:H3115)","v":96519360.610910624},null,{"$f":"SUM(J3111:J3115)","v":-9560438.5507370122},null,{"$f":"SUM(L3111:L3115)","v":194563.61000000002},0,-448886,-360163.73,0,-10174924.670737011]
[]
[{"$f":"A3116+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3107+D3116","v":994148339.31103504},{"$f":"E3107+E3116","v":8663361.3352775518},{"$f":"F3107+F3116","v":-1451094.5429595988},{"$f":"G3107+G3116","v":0},{"$f":"H3107+H3116","v":1001360606.1033531},null,{"$f":"J3107+J3116","v":205592121.02049515},null,{"$f":"L3107+L3116","v":3241778.9870419996},0,-1451094.5429595988,-782835.6399999999,0,206599969.82457763]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 55 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3076+1","v":"2027-04-01"},null,null,null,{"$f":"D3131+29","v":"2027-04-30"},null,{"$f":"D3131","v":"2027-04-01"},null,null,null,null,null,null,{"$f":"H3131","v":"2027-04-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
[{"$f":"A3137+1","v":2},301,"ORGANIZATION",{"$f":"H3022","v":521.20000000000005},0,0,0,{"$f":"SUM(D3138:G3138)","v":521.20000000000005},null,{"$f":"Q3022","v":0},{"$f":"$K$1630","v":"Non-Dep"},0,0,0,0,0,{"$f":"J3138+L3138+M3138+N3138+O3138+P3138","v":0}]
[{"$f":"A3138+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3023","v":67762.62999999999},0,0,0,{"$f":"SUM(D3139:G3139)","v":67762.62999999999},null,{"$f":"Q3023","v":59201.140000000058},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3139+L3139+M3139+N3139+O3139+P3139","v":59389.370000000061}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H3024","v":18072757.404450394},170541.10847443502,-892448.46000000008,0,17350850.052924827,null,{"$f":"Q3024","v":7319912.9865459995},{"$f":"$K$1632","v":"Amort."},262454.27204200003,0,-892448.46000000008,0,0,6689918.7985879993]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3025","v":9888827.4412328694},85893.933565036365,0,0,9974721.3747979049,null,{"$f":"Q3025","v":2567934.1799999988},{"$f":"$K$1633","v":"Amort."},172217.58,0,0,0,0,2740151.7599999988]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3138:D3141)","v":28029868.67568326},{"$f":"SUM(E3138:E3141)","v":256435.04203947139},{"$f":"SUM(F3138:F3141)","v":-892448.46000000008},{"$f":"SUM(G3138:G3141)","v":0},{"$f":"SUM(H3138:H3141)","v":27393855.257722728},null,{"$f":"SUM(J3138:J3141)","v":9947048.3065459989},null,{"$f":"SUM(L3138:L3141)","v":434860.08204200002},0,-892448.46000000008,0,0,9489459.9285879992]
[]
[{"$f":"A3142+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3144+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3029","v":865477.56},0,0,0,{"$f":"SUM(D3145:G3145)","v":865477.56},null,{"$f":"Q3029","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3145+L3145+M3145+N3145+O3145+P3145","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H3030","v":3963224.477704701},8090.0794082361235,-1782.5957556327162,0,{"$f":"SUM(D3146:G3146)","v":3969531.9613573048},null,{"$f":"Q3030","v":447828.73985560017},{"$f":"$K$1638","v":"Non-Dep."},0,0,-1782.5957556327162,-439.91,0,{"$f":"J3146+L3146+M3146+N3146+O3146+P3146","v":445606.23409996746}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3031","v":0},0,0,0,0,null,{"$f":"Q3031","v":0},{"$f":"+K3031","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H3032","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3032","v":1250161.6800000002},{"$f":"+K3032","v":1.1099999999999999E-2},3590.2,0,0,0,0,1253751.8800000001]
[12,375,"REGULATING STRUCTURES",{"$f":"H3033","v":3650734.6368232332},9762.4724766624586,-1440.1121189434207,0,3659056.9971809522,null,{"$f":"Q3033","v":705062.36429954204},{"$f":"+K3033","v":2.5500000000000002E-2},8789.6200000000008,0,-1440.1121189434207,-355.39,0,712056.48218059854]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5323343.8100000015,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5347087.7300000014]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,699175.27999999956,"Amort.",2087.1799999999998,0,0,0,0,701262.45999999961]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,24293.71999999999,2.0300000000000002E-2,287.37,0,0,0,0,24581.089999999989]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",33037278.948290985,79428.299977302682,-8567.5255346038794,0,33108139.722733684,null,728677.26127384824,3.1099999999999996E-2,104549.63,0,-8567.5255346038794,-512.49000000000024,0,824146.87573924439]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.1099999999999996E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,479357.66000000009,2.46E-2,3939.45,0,0,0,0,483297.1100000001]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",249721513.60056499,203100.48498341697,-119262.47009756742,0,249805351.61545083,null,84709487.633302361,5.1999999999999998E-2,1211730.04,0,-119262.47009756742,-39197.570000000007,0,{"$f":"J3164+L3164+M3164+N3164+O3164+P3164","v":85762757.633204803}]
[28,381,"METERS",21466768.906431742,131005.37460620137,-26227.1457972266,0,{"$f":"SUM(D3165:G3165)","v":21571547.135240715},null,2519188.89702457,3.9300000000000002E-2,74375.990000000005,0,-26227.1457972266,-6472.3,0,2560865.4412273439]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3828799.6299999976,7.3400000000000007E-2,48698.05,0,0,0,0,3877497.6799999974]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12567044.274448128,9477.4259299530968,-5728.2959405489819,0,12570793.404437533,null,5646694.7724172929,2.1299999999999999E-2,30259.23,0,-5728.2959405489819,0,0,5671225.7064767443]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7058008.133342742,24341.52180703311,-4037.9541275010879,0,7078311.7010222748,null,1657807.4140739611,4.4899999999999995E-2,35098.730000000003,0,-4037.9541275010879,-996.59,0,1687871.59994646]
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[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45367.210000000006,4.65E-2,47.14,0,0,0,0,-45320.070000000007]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3200605.5587345841,87165.97424353438,-24369.767282594323,0,3263401.7656955239,null,-480481.46706017706,4.65E-2,14622.29,0,-24369.767282594323,-6014.99,0,-496243.93434277142]
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[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D3145:D3178)","v":867939811.09302759},{"$f":"SUM(E3145:E3178)","v":2770644.0887309168},{"$f":"SUM(F3145:F3178)","v":-666555.01126545586},{"$f":"SUM(G3145:G3178)","v":0},{"$f":"SUM(H3145:H3178)","v":870043900.17049313},null,{"$f":"SUM(J3145:J3178)","v":208765812.36292937},null,{"$f":"SUM(L3145:L3178)","v":2574038.62},0,-666555.01126545586,-175780.93,0,210497515.041664]
[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18122.399999999991,6.6E-3,57.08,0,0,0,0,18179.479999999992]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45023.12999999999,6.6E-3,28.54,0,0,0,0,45051.669999999991]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7009133.9639515448,69939.489870830468,-6808.4827982710431,0,{"$f":"SUM(D3209:G3209)","v":7072264.9710241044},null,2235754.5558392634,0.04,26449.7,0,-6808.4827982710431,-1680.19,0,{"$f":"J3209+L3209+M3209+N3209+O3209+P3209","v":2253715.5830409927}]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172170.07,0,77.31,0,0,0,0,172247.38]
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[]
[{"$f":"A3213+1","v":17},"OTHER PLANT"]
[{"$f":"A3215+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H3100","v":-777092},0,0,0,{"$f":"SUM(D3216:G3216)","v":-777092},null,{"$f":"Q3100","v":-282803.7900000001},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3216","v":0},0,0,{"$f":"J3216+L3216+M3216+N3216+O3216+P3216","v":-284947.96000000008}]
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[]
[{"$f":"A3217+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3142+D3179+D3213+D3217","v":904841245.49244249},{"$f":"E3142+E3179+E3213+E3217","v":3097018.6206412185},{"$f":"F3142+F3179+F3213+F3217","v":-1565811.9540637271},{"$f":"G3142+G3179+G3213+G3217","v":0},{"$f":"H3142+H3179+H3213+H3217","v":906372452.15902007},null,{"$f":"J3142+J3179+J3213+J3217","v":221696013.45531464},null,{"$f":"L3142+L3179+L3213+L3217","v":3051542.1520420006},0,-1565811.9540637271,-177461.12,0,223004282.53329298]
[]
[{"$f":"A3219+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3105","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3221+L3221+M3221+N3221+O3221+P3221","v":-4921118.96}]
[]
[{"$f":"A3221+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3219+D3221","v":904841245.49244249},{"$f":"E3219+E3221","v":3097018.6206412185},-1565811.9540637271,0,906372452.15902007,null,216774894.49531463,null,3051542.1520420006,0,-1565811.9540637271,-177461.12,0,218083163.57329297]
[]
[]
[{"$f":"A3223+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H3112","v":-314930.02000000008},0,-840,0,{"$f":"SUM(D3228:G3228)","v":-315770.02000000008},null,{"$f":"Q3112","v":-363624.987104},{"$f":"+K3112","v":3.1099999999999996E-2},-859.39,0,-840,-2623.11,0,{"$f":"J3228+L3228+M3228+N3228+O3228+P3228","v":-367947.487104}]
[26,380,"SERVICES (SMRP)",{"$f":"H3113","v":22067380.369287997},1382020,-154411,0,23294989.369287997,null,{"$f":"Q3113","v":-8254031.4753280124},{"$f":"+K3113","v":5.1999999999999998E-2},91463.87,0,-154411,-107866,0,-8424844.6053280123]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3114","v":1242898.0817142855},26663,-2824,0,1266737.0817142855,null,{"$f":"Q3114","v":-85076.216671000017},{"$f":"+K3114","v":2.1299999999999999E-2},2052.21,0,-2824,0,0,-85848.00667100001]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3115","v":638388.03357142839},27370,-86,0,665672.03357142839,null,{"$f":"Q3115","v":1902.3563659999995},{"$f":"+K3115","v":1.9200000000000002E-2},1057.82,0,-86,0,0,2874.1763659999997]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3227:D3231)","v":96519360.610910624},{"$f":"SUM(E3227:E3231)","v":2694708},{"$f":"SUM(F3227:F3231)","v":-159914},{"$f":"SUM(G3227:G3231)","v":0},{"$f":"SUM(H3227:H3231)","v":99054154.610910624},null,{"$f":"SUM(J3227:J3231)","v":-10174924.670737011},null,{"$f":"SUM(L3227:L3231)","v":204245.11000000002},0,-159914,-113011.4,0,-10243604.960737012]
[]
[{"$f":"A3232+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3223+D3232","v":1001360606.1033531},{"$f":"E3223+E3232","v":5791726.6206412185},{"$f":"F3223+F3232","v":-1725725.9540637271},{"$f":"G3223+G3232","v":0},{"$f":"H3223+H3232","v":1005426606.7699307},null,{"$f":"J3223+J3232","v":206599969.82457763},null,{"$f":"L3223+L3232","v":3255787.2620420004},0,-1725725.9540637271,-290472.52,0,207839558.61255595]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 57 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3192+1","v":"2027-05-01"},null,null,null,{"$f":"D3247+30","v":"2027-05-31"},null,{"$f":"D3247","v":"2027-05-01"},null,null,null,null,null,null,{"$f":"H3247","v":"2027-05-31"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A3254+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3139","v":67762.62999999999},0,0,0,{"$f":"SUM(D3255:G3255)","v":67762.62999999999},null,{"$f":"Q3139","v":59389.370000000061},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3255+L3255+M3255+N3255+O3255+P3255","v":59577.600000000064}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H3140","v":17350850.052924827},248119.82796912236,-236030.68,0,17362939.20089395,null,{"$f":"Q3140","v":6689918.7985879993},{"$f":"$K$1632","v":"Amort."},263340.58704200009,0,-222823.67,0,0,6730435.7156299995]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3141","v":9974721.3747979049},124966.8669940821,-19319.36,0,10080368.881791988,null,{"$f":"Q3141","v":2740151.7599999988},{"$f":"$K$1633","v":"Amort."},173813.49000000002,0,-19319.36,0,0,2894645.8899999992]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3254:D3257)","v":27393855.257722728},{"$f":"SUM(E3254:E3257)","v":373086.69496320444},{"$f":"SUM(F3254:F3257)","v":-255350.03999999998},{"$f":"SUM(G3254:G3257)","v":0},{"$f":"SUM(H3254:H3257)","v":27511591.912685938},null,{"$f":"SUM(J3254:J3257)","v":9489459.9285879992},null,{"$f":"SUM(L3254:L3257)","v":437342.30704200012},0,-242143.03000000003,0,0,9684659.2056299988]
[]
[{"$f":"A3258+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3260+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3145","v":865477.56},0,0,0,{"$f":"SUM(D3261:G3261)","v":865477.56},null,{"$f":"Q3145","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3261+L3261+M3261+N3261+O3261+P3261","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H3146","v":3969531.9613573048},11770.236097233954,-2593.4940624147489,0,{"$f":"SUM(D3262:G3262)","v":3978708.7033921238},null,{"$f":"Q3146","v":445606.23409996746},{"$f":"$K$1638","v":"Non-Dep."},0,0,-2593.4940624147489,-559.08000000000004,0,{"$f":"J3262+L3262+M3262+N3262+O3262+P3262","v":442453.66003755271}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3147","v":0},0,0,0,0,null,{"$f":"Q3147","v":0},{"$f":"+K3147","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H3148","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3148","v":1253751.8800000001},{"$f":"+K3148","v":1.1099999999999999E-2},3590.2,0,0,0,0,1257342.08]
[12,375,"REGULATING STRUCTURES",{"$f":"H3149","v":3659056.9971809522},14203.396548380537,-2095.2154844358461,0,3671165.1782448972,null,{"$f":"Q3149","v":712056.48218059854},{"$f":"+K3149","v":2.5500000000000002E-2},8814.2199999999993,0,-2095.2154844358461,-451.66,0,718323.82669616258]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,{"$f":"+K3150","v":2.5500000000000002E-2},0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
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[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,483297.1100000001,2.46E-2,3939.45,0,0,0,0,487236.56000000011]
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[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18179.479999999992,6.6E-3,57.08,0,0,0,0,18236.559999999994]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45051.669999999991,6.6E-3,28.54,0,0,0,0,45080.209999999992]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
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[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7072264.9710241044,101754.78716089141,-9905.6444264344409,0,7164114.1137585612,null,2253715.5830409927,0.04,26740.29,0,-9905.6444264344409,-2135.35,0,2268414.8786145584]
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[]
[{"$f":"A3329+1","v":17},"OTHER PLANT"]
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[]
[{"$f":"A3333+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3258+D3295+D3329+D3333","v":906372452.15902007},{"$f":"E3258+E3295+E3329+E3333","v":3925162.4317092714},{"$f":"F3258+F3295+F3329+F3333","v":-1117577.3614327409},{"$f":"G3258+G3295+G3329+G3333","v":0},{"$f":"H3258+H3295+H3329+H3333","v":909180037.22929657},null,{"$f":"J3258+J3295+J3329+J3333","v":223004282.53329298},null,{"$f":"L3258+L3295+L3329+L3333","v":3061744.9770419998},0,-1104370.3514327409,-309843.0199999999,0,224651814.13890219]
[]
[{"$f":"A3335+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3221","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3337+L3337+M3337+N3337+O3337+P3337","v":-4921118.96}]
[]
[{"$f":"A3337+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3335+D3337","v":906372452.15902007},{"$f":"E3335+E3337","v":3925162.4317092714},-1117577.3614327409,0,909180037.22929657,null,218083163.57329297,null,3061744.9770419998,0,-1104370.3514327409,-309843.0199999999,0,219730695.17890218]
[]
[]
[{"$f":"A3339+1","v":23},"SMRP PLANT"]
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[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3231","v":665672.03357142839},0,-510,0,665162.03357142839,null,{"$f":"Q3231","v":2874.1763659999997},{"$f":"+K3231","v":1.9200000000000002E-2},1082.58,0,-510,-335.41,0,3111.3463659999998]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3343:D3347)","v":99054154.610910624},{"$f":"SUM(E3343:E3347)","v":4501206},{"$f":"SUM(F3343:F3347)","v":-350106},{"$f":"SUM(G3343:G3347)","v":0},{"$f":"SUM(H3343:H3347)","v":103205254.61091062},null,{"$f":"SUM(J3343:J3347)","v":-10243604.960737012},null,{"$f":"SUM(L3343:L3347)","v":212851.93999999997},0,-350106,-222462.50999999998,0,-10603321.530737013]
[]
[{"$f":"A3348+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3339+D3348","v":1005426606.7699307},{"$f":"E3339+E3348","v":8426368.4317092709},{"$f":"F3339+F3348","v":-1467683.3614327409},{"$f":"G3339+G3348","v":0},{"$f":"H3339+H3348","v":1012385291.8402072},null,{"$f":"J3339+J3348","v":207839558.61255595},null,{"$f":"L3339+L3348","v":3274596.9170419998},0,-1454476.3514327409,-532305.52999999991,0,209127373.64816517]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 59 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3308+1","v":"2027-06-01"},null,null,null,{"$f":"D3363+29","v":"2027-06-30"},null,{"$f":"D3363","v":"2027-06-01"},null,null,null,null,null,null,{"$f":"H3363","v":"2027-06-30"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A3370+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3255","v":67762.62999999999},0,0,0,{"$f":"SUM(D3371:G3371)","v":67762.62999999999},null,{"$f":"Q3255","v":59577.600000000064},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3371+L3371+M3371+N3371+O3371+P3371","v":59765.830000000067}]
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[]
[{"$f":"A3374+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3376+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3261","v":865477.56},0,0,0,{"$f":"SUM(D3377:G3377)","v":865477.56},null,{"$f":"Q3261","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3377+L3377+M3377+N3377+O3377+P3377","v":0}]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H3264","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3264","v":1257342.08},{"$f":"+K3264","v":1.1099999999999999E-2},3590.2,0,0,0,0,1260932.28]
[12,375,"REGULATING STRUCTURES",{"$f":"H3265","v":3671165.1782448972},6103.0959873260463,-900.29882444575037,0,3676367.9754077774,null,{"$f":"Q3265","v":718323.82669616258},{"$f":"+K3265","v":2.5500000000000002E-2},8835.06,0,-900.29882444575037,-409.3,0,725849.28787171689]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
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[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,703349.63999999966,"Amort.",2087.1799999999998,0,0,0,0,705436.81999999972]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,24868.459999999988,2.0300000000000002E-2,287.37,0,0,0,0,25155.829999999987]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",33241704.770612877,49655.30402574125,44037.802231897607,0,33335397.876870513,null,920714.3006003449,3.1099999999999996E-2,105211.14,0,44037.802231897607,-3035.64,0,1066927.6028322426]
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[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,487236.56000000011,2.46E-2,3939.45,0,0,0,0,491176.01000000013]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
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[28,381,"METERS",21723988.715687513,81899.168267934001,-16396.132092225031,0,21789491.751863223,null,2589295.263051115,3.9300000000000002E-2,75183.77,0,-16396.132092225031,-7454.17,0,{"$f":"J3397+L3397+M3397+N3397+O3397+P3397","v":2640628.7309588902}]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3926195.7299999972,7.3400000000000007E-2,48698.05,0,0,0,0,3974893.779999997]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12554610.305077406,-3889.4931808383735,-1407.5434255476284,0,12549313.268471021,null,5690771.5827141078,2.1299999999999999E-2,30253.07,0,-1407.5434255476284,-2086.21,0,5717530.8992885603]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9737402.6820356101,-10316.614734670304,-3793.7849722374185,0,9723292.2823287025,null,4220227.2451614793,1.9200000000000002E-2,22795.33,0,-3793.7849722374185,-209.68,0,4239019.1101892423]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-390.21188869278399,8.4341221799184183,-10.431106223243425,0,-392.20887273610902,null,-765.41208966299268,0,-0.02,0,-10.431106223243425,-4.74,0,-780.60319588623611]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7107851.3103567604,15217.317582307965,-2524.3627258843458,0,7120544.2652131841,null,1715952.9506853663,4.4899999999999995E-2,35327.769999999997,0,-2524.3627258843458,1147.77,0,1749904.1279594819]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,{"$f":"SUM(D3405:G3405)","v":0},null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45272.930000000008,4.65E-2,47.14,0,0,0,0,-45225.790000000008]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3354763.8085932191,54492.57950880815,-15234.975491097968,0,3394021.412610929,null,-524370.8872094024,4.65E-2,15270.16,0,-15234.975491097968,-6927.48,0,-531263.18270050036]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,7167.979999999995,4.65E-2,55.83,0,0,0,0,7223.8099999999949]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D3377:D3410)","v":872641899.44307196},{"$f":"SUM(E3377:E3410)","v":-1874514.8177815226},{"$f":"SUM(F3377:F3410)","v":-55175.409926526328},{"$f":"SUM(G3377:G3410)","v":0},{"$f":"SUM(H3377:H3410)","v":870712209.21536374},null,{"$f":"SUM(J3377:J3410)","v":211918954.32465762},null,{"$f":"SUM(L3377:L3410)","v":2584582.9700000002},0,-55175.409926526328,-311633.11,0,214136728.77473116]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 60 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D3363","v":"2027-06-01"},null,null,null,{"$f":"H3363","v":"2027-06-30"},null,{"$f":"D3424","v":"2027-06-01"},null,null,null,null,null,null,{"$f":"H3424","v":"2027-06-30"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A3430+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H3315","v":1602374.63},0,0,0,{"$f":"SUM(D3431:G3431)","v":1602374.63},null,{"$f":"Q3315","v":538260.94999999984},{"$f":"+K3315","v":0.05},7344.22,0,0,0,0,{"$f":"J3431+L3431+M3431+N3431+O3431+P3431","v":545605.16999999981}]
[{"$f":"A3431+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3432:G3432)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3432+L3432+M3432+N3432+O3432+P3432","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,208303.18000000002,0.2,10103.040000000001,0,0,0,0,218406.22000000003]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18236.559999999994,6.6E-3,57.08,0,0,0,0,18293.639999999996]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45080.209999999992,6.6E-3,28.54,0,0,0,0,45108.749999999993]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,{"$f":"J3440+L3440+M3440+N3440+O3440+P3440","v":185.21}]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7164114.1137585612,43723.290488827515,-4256.3832210784667,0,7203581.0210263105,null,2268414.8786145584,0.04,26986.5,0,-4256.3832210784667,-1935.08,0,2289209.9153934796]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172324.69,0,77.31,0,0,0,0,172402]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,77814.379999999961,6.6699999999999995E-2,727.73,0,0,0,0,78542.109999999957]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D3431:D3444)","v":9803637.8735386133},{"$f":"SUM(E3431:E3444)","v":43723.290488827515},{"$f":"SUM(F3431:F3444)","v":-4256.3832210784667},{"$f":"SUM(G3431:G3444)","v":0},{"$f":"SUM(H3431:H3444)","v":9843104.7808063626},null,{"$f":"SUM(J3431:J3444)","v":3335292.7386145578},null,{"$f":"SUM(L3431:L3444)","v":45324.420000000006},0,-4256.3832210784667,-1935.08,0,3374425.6953934794]
[]
[{"$f":"A3445+1","v":17},"OTHER PLANT"]
[{"$f":"A3447+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H3332","v":-777092},0,0,0,{"$f":"SUM(D3448:G3448)","v":-777092},null,{"$f":"Q3332","v":-287092.13000000006},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3448","v":0},0,0,{"$f":"J3448+L3448+M3448+N3448+O3448+P3448","v":-289236.30000000005}]
[{"$f":"A3448+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D3448)","v":-777092},{"$f":"SUM(E3448)","v":0},{"$f":"SUM(F3448)","v":0},{"$f":"SUM(G3448)","v":0},{"$f":"SUM(H3448)","v":-777092},null,{"$f":"SUM(J3448)","v":-287092.13000000006},null,{"$f":"SUM(L3448)","v":-2144.17},0,0,0,0,-289236.30000000005]
[]
[{"$f":"A3449+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3374+D3411+D3445+D3449","v":909180037.22929657},{"$f":"E3374+E3411+E3445+E3449","v":-1670478.8933956791},{"$f":"F3374+F3411+F3445+F3449","v":-78379.063147604786},{"$f":"G3374+G3411+G3445+G3449","v":0},{"$f":"H3374+H3411+H3445+H3449","v":907431179.272753},null,{"$f":"J3374+J3411+J3445+J3449","v":224651814.13890219},null,{"$f":"L3374+L3411+L3445+L3449","v":3069030.68},0,-78379.063147604786,-313568.19,0,227328897.56575462]
[]
[{"$f":"A3451+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3337","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3453+L3453+M3453+N3453+O3453+P3453","v":-4921118.96}]
[]
[{"$f":"A3453+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3451+D3453","v":909180037.22929657},{"$f":"E3451+E3453","v":-1670478.8933956791},-78379.063147604786,0,907431179.272753,null,219730695.17890218,null,3069030.68,0,-78379.063147604786,-313568.19,0,222407778.60575461]
[]
[]
[{"$f":"A3455+1","v":23},"SMRP PLANT"]
[{"$f":"A3458+1","v":24},376,"MAINS (SMRP)",{"$f":"H3343","v":76946475.146336913},3487436,-8770,0,{"$f":"SUM(D3459:G3459)","v":80425141.146336913},null,{"$f":"Q3343","v":-1264985.6179999996},{"$f":"+K3343","v":1.9599999999999999E-2},118288.2,0,-8770,-6095.38,0,{"$f":"J3459+L3459+M3459+N3459+O3459+P3459","v":-1161562.7979999995}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H3344","v":-347462.02000000008},0,-49919,0,{"$f":"SUM(D3460:G3460)","v":-397381.02000000008},null,{"$f":"Q3344","v":-429531.09710399999},{"$f":"+K3344","v":3.1099999999999996E-2},-1016.81,0,-49919,-5466.45,0,{"$f":"J3460+L3460+M3460+N3460+O3460+P3460","v":-485933.357104}]
[26,380,"SERVICES (SMRP)",{"$f":"H3345","v":24618021.369287997},1752068,-398548,0,25971541.369287997,null,{"$f":"Q3345","v":-8819701.5953280125},{"$f":"+K3345","v":5.1999999999999998E-2},102745.9,0,-398548,-234160,0,-9349663.6953280121]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3346","v":1323058.0817142855},26483,-3939,0,1345602.0817142855,null,{"$f":"Q3346","v":-92214.566671000008},{"$f":"+K3346","v":2.1299999999999999E-2},2203.29,0,-3939,-2086.21,0,-96036.486671000021]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3347","v":665162.03357142839},25241,-323,0,690080.03357142839,null,{"$f":"Q3347","v":3111.3463659999998},{"$f":"+K3347","v":1.9200000000000002E-2},1105.1600000000001,0,-323,-209.68,0,3683.8263659999998]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3459:D3463)","v":103205254.61091062},{"$f":"SUM(E3459:E3463)","v":5291228},{"$f":"SUM(F3459:F3463)","v":-461499},{"$f":"SUM(G3459:G3463)","v":0},{"$f":"SUM(H3459:H3463)","v":108034983.61091062},null,{"$f":"SUM(J3459:J3463)","v":-10603321.530737013},null,{"$f":"SUM(L3459:L3463)","v":223325.74},0,-461499,-248017.71999999997,0,-11089512.510737013]
[]
[{"$f":"A3464+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3455+D3464","v":1012385291.8402072},{"$f":"E3455+E3464","v":3620749.1066043209},{"$f":"F3455+F3464","v":-539878.06314760481},{"$f":"G3455+G3464","v":0},{"$f":"H3455+H3464","v":1015466162.8836637},null,{"$f":"J3455+J3464","v":209127373.64816517},null,{"$f":"L3455+L3464","v":3292356.42},0,-539878.06314760481,-561585.90999999992,0,211318266.09501761]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 61 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3424+1","v":"2027-07-01"},null,null,null,{"$f":"D3479+30","v":"2027-07-31"},null,{"$f":"D3479","v":"2027-07-01"},null,null,null,null,null,null,{"$f":"H3479","v":"2027-07-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A3486+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3371","v":67762.62999999999},0,0,0,{"$f":"SUM(D3487:G3487)","v":67762.62999999999},null,{"$f":"Q3371","v":59765.830000000067},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3487+L3487+M3487+N3487+O3487+P3487","v":59954.06000000007}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3373","v":10134066.233823411},89724.332432070296,-3628.36,0,10220162.206255483,null,{"$f":"Q3373","v":3069918.0199999991},{"$f":"$K$1633","v":"Amort."},176436.77000000002,0,-3628.36,0,0,3242726.4299999992]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3486:D3489)","v":27652957.276582953},{"$f":"SUM(E3486:E3489)","v":267870.64003489981},{"$f":"SUM(F3486:F3489)","v":-3641.9},{"$f":"SUM(G3486:G3489)","v":0},{"$f":"SUM(H3486:H3489)","v":27917186.016617857},null,{"$f":"SUM(J3486:J3489)","v":10106979.39563},null,{"$f":"SUM(L3486:L3489)","v":444252.65000000008},0,-3641.9,0,0,10547590.14563]
[]
[{"$f":"A3490+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3492+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3377","v":865477.56},0,0,0,{"$f":"SUM(D3493:G3493)","v":865477.56},null,{"$f":"Q3377","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3493+L3493+M3493+N3493+O3493+P3493","v":0}]
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[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3379","v":0},0,0,0,0,null,{"$f":"Q3379","v":0},{"$f":"+K3379","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H3380","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3380","v":1260932.28},{"$f":"+K3380","v":1.1099999999999999E-2},3590.2,0,0,0,0,1264522.48]
[12,375,"REGULATING STRUCTURES",{"$f":"H3381","v":3676367.9754077774},10197.825265410269,-1504.3332297931872,0,3685061.4674433945,null,{"$f":"Q3381","v":725849.28787171689},{"$f":"+K3381","v":2.5500000000000002E-2},8851.7999999999993,0,-1504.3332297931872,-496.77,0,732699.98464192369]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5394575.5700000012,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5418319.4900000012]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,705436.81999999972,"Amort.",2087.1799999999998,0,0,0,0,707523.99999999977]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,25155.829999999987,2.0300000000000002E-2,287.37,0,0,0,0,25443.199999999986]
[20,376,"MAINS (LESS SMRP)",501590335.79692626,261084.27877837326,18879.518284354417,0,501870299.59398901,null,97188958.073805034,1.9599999999999999E-2,994793.51,0,18879.518284354417,-105528.87999999998,0,98097102.222089395]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",33335397.876870513,82970.367008301197,35622.950365687087,0,33453991.194244504,null,1066927.6028322426,3.1099999999999996E-2,105528.28,0,35622.950365687087,-1275.18,0,1206803.6531979297]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.1099999999999996E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,491176.01000000013,2.46E-2,3939.45,0,0,0,0,495115.46000000014]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",249856683.26197746,154844.17453014711,97144.192456351651,0,{"$f":"SUM(D3512:G3512)","v":250108671.62896398},null,88065867.303182945,5.1999999999999998E-2,1214371.6800000002,0,97144.192456351651,-226219.01,0,89151164.165639296]
[28,381,"METERS",21789491.751863223,136847.49660061439,-27396.732814348878,0,21898942.515649486,null,2640628.7309588902,3.9300000000000002E-2,75481.19,0,-27396.732814348878,-9047.19,0,2679665.9981445414]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,3974893.779999997,7.3400000000000007E-2,48698.05,0,0,0,0,{"$f":"J3514+L3514+M3514+N3514+O3514+P3514","v":4023591.8299999968}]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12549313.268471021,700.09093108381785,-4998.6814857390109,0,12545014.677916367,null,5717530.8992885603,2.1299999999999999E-2,30253.550000000003,0,-4998.6814857390109,-1309.1600000000001,0,5741476.6078028213]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9723292.2823287025,14089.551931929847,-5222.8454072041814,0,9732158.9888534285,null,4239019.1101892423,1.9200000000000002E-2,22796.49,0,-5222.8454072041814,-133.87,0,4256458.8847820386]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-392.20887273610902,14.092798873971615,-17.42961257867681,0,-395.54568644081422,null,-780.60319588623611,0,-0.02,0,-17.42961257867681,-5.76,0,-803.81280846491291]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7120544.2652131841,25427.020324584926,-4218.0247596535191,0,7141753.2607781151,null,1749904.1279594819,4.4899999999999995E-2,35412.1,0,-4218.0247596535191,-1393.07,0,1779705.1331998284]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[{"$f":"A3521+1","v":37},387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45225.790000000008,4.65E-2,47.14,0,0,0,0,-45178.650000000009]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3394021.412610929,91053.099155953707,-25456.525393613309,0,3459617.9863732695,null,-531263.18270050036,4.65E-2,15508.7,0,-25456.525393613309,-8407.9599999999991,0,-549618.96809411363]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,7223.8099999999949,4.65E-2,55.83,0,0,0,0,7279.6399999999949]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D3493:D3526)","v":870712209.21536374},{"$f":"SUM(E3493:E3526)","v":785678.84995361103},{"$f":"SUM(F3493:F3526)","v":80969.998643080369},{"$f":"SUM(G3493:G3526)","v":0},{"$f":"SUM(H3493:H3526)","v":871578858.06396043},null,{"$f":"SUM(J3493:J3526)","v":214136728.77473116},null,{"$f":"SUM(L3493:L3526)","v":2585446.4200000004},0,80969.998643080369,-354431.77,0,216448713.42337421]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 62 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D3479","v":"2027-07-01"},null,null,null,{"$f":"H3479","v":"2027-07-31"},null,{"$f":"D3540","v":"2027-07-01"},null,null,null,null,null,null,{"$f":"H3540","v":"2027-07-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
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[1,"GENERAL PLANT"]
[{"$f":"A3546+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H3431","v":1602374.63},0,0,0,{"$f":"SUM(D3547:G3547)","v":1602374.63},null,{"$f":"Q3431","v":545605.16999999981},{"$f":"+K3431","v":0.05},7344.22,0,0,0,0,{"$f":"J3547+L3547+M3547+N3547+O3547+P3547","v":552949.38999999978}]
[{"$f":"A3547+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3548:G3548)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3548+L3548+M3548+N3548+O3548+P3548","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,218406.22000000003,0.2,10103.040000000001,0,0,0,0,228509.26000000004]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18293.639999999996,6.6E-3,57.08,0,0,0,0,18350.719999999998]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45108.749999999993,6.6E-3,28.54,0,0,0,0,45137.289999999994]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7203581.0210263105,73058.407955532195,-7112.1038307968256,0,7269527.3251510458,null,2289209.9153934796,0.04,27184.15,0,-7112.1038307968256,-2348.62,0,{"$f":"J3557+L3557+M3557+N3557+O3557+P3557","v":2306933.3415626828}]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172402,0,77.31,0,0,0,0,172479.31]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,78542.109999999957,6.6699999999999995E-2,727.73,0,0,0,0,79269.839999999953]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D3547:D3560)","v":9843104.7808063626},{"$f":"SUM(E3547:E3560)","v":73058.407955532195},{"$f":"SUM(F3547:F3560)","v":-7112.1038307968256},{"$f":"SUM(G3547:G3560)","v":0},{"$f":"SUM(H3547:H3560)","v":9909051.0849310979},null,{"$f":"SUM(J3547:J3560)","v":3374425.6953934794},null,{"$f":"SUM(L3547:L3560)","v":45522.070000000007},0,-7112.1038307968256,-2348.62,0,3410487.0415626825]
[]
[{"$f":"A3561+1","v":17},"OTHER PLANT"]
[{"$f":"A3563+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H3448","v":-777092},0,0,0,{"$f":"SUM(D3564:G3564)","v":-777092},null,{"$f":"Q3448","v":-289236.30000000005},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3564","v":0},0,0,{"$f":"J3564+L3564+M3564+N3564+O3564+P3564","v":-291380.47000000003}]
[{"$f":"A3564+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D3564)","v":-777092},{"$f":"SUM(E3564)","v":0},{"$f":"SUM(F3564)","v":0},{"$f":"SUM(G3564)","v":0},{"$f":"SUM(H3564)","v":-777092},null,{"$f":"SUM(J3564)","v":-289236.30000000005},null,{"$f":"SUM(L3564)","v":-2144.17},0,0,0,0,-291380.47000000003]
[]
[{"$f":"A3565+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3490+D3527+D3561+D3565","v":907431179.272753},{"$f":"E3490+E3527+E3561+E3565","v":1126607.8979440432},{"$f":"F3490+F3527+F3561+F3565","v":70215.994812283549},{"$f":"G3490+G3527+G3561+G3565","v":0},{"$f":"H3490+H3527+H3561+H3565","v":908628003.16550946},null,{"$f":"J3490+J3527+J3561+J3565","v":227328897.56575462},null,{"$f":"L3490+L3527+L3561+L3565","v":3073076.97},0,70215.994812283549,-356780.39,0,230115410.14056689]
[]
[{"$f":"A3567+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3453","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3569+L3569+M3569+N3569+O3569+P3569","v":-4921118.96}]
[]
[{"$f":"A3569+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3567+D3569","v":907431179.272753},{"$f":"E3567+E3569","v":1126607.8979440432},70215.994812283549,0,908628003.16550946,null,222407778.60575461,null,3073076.97,0,70215.994812283549,-356780.39,0,225194291.18056688]
[]
[]
[{"$f":"A3571+1","v":23},"SMRP PLANT"]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3462","v":1345602.0817142855},37052,-3935,0,1378719.0817142855,null,{"$f":"Q3462","v":-96036.486671000021},{"$f":"+K3462","v":2.1299999999999999E-2},2256.17,0,-3935,-1309.1600000000001,0,-99024.476671000026]
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[]
[{"$f":"A3580+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3571+D3580","v":1015466162.8836637},{"$f":"E3571+E3580","v":6050005.8979440434},{"$f":"F3571+F3580","v":-874079.00518771645},{"$f":"G3571+G3580","v":0},{"$f":"H3571+H3580","v":1020642089.7764201},null,{"$f":"J3571+J3580","v":211318266.09501761},null,{"$f":"L3571+L3580","v":3306447.08},0,-874079.00518771645,-961397.83,0,212789236.33982986]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3540+1","v":"2027-08-01"},null,null,null,{"$f":"D3595+30","v":"2027-08-31"},null,{"$f":"D3595","v":"2027-08-01"},null,null,null,null,null,null,{"$f":"H3595","v":"2027-08-31"}]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A3602+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3487","v":67762.62999999999},0,0,0,{"$f":"SUM(D3603:G3603)","v":67762.62999999999},null,{"$f":"Q3487","v":59954.06000000007},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3603+L3603+M3603+N3603+O3603+P3603","v":60142.290000000074}]
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[]
[{"$f":"A3606+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[11,374.5,"RIGHTS OF WAY",{"$f":"H3496","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3496","v":1264522.48},{"$f":"+K3496","v":1.1099999999999999E-2},3590.2,0,0,0,0,1268112.68]
[12,375,"REGULATING STRUCTURES",{"$f":"H3497","v":3685061.4674433945},19528.791931077685,-2880.7917252007774,0,3701709.4676492717,null,{"$f":"Q3497","v":732699.98464192369},{"$f":"+K3497","v":2.5500000000000002E-2},8882.31,0,-2880.7917252007774,-490.17,0,738211.33291672287]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
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[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,707523.99999999977,"Amort.",2087.1799999999998,0,0,0,0,709611.17999999982]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,25443.199999999986,2.0300000000000002E-2,287.37,0,0,0,0,25730.569999999985]
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[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,495115.46000000014,2.46E-2,3939.45,0,0,0,0,499054.91000000015]
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[27,380,"SERVICES (LESS SMRP)",250108671.62896398,1347052.598948454,-233842.78334178869,0,251221881.44457063,null,89151164.165639296,5.1999999999999998E-2,1218150.18,0,-233842.78334178869,-217107.59,0,89918363.972297505]
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[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,{"$f":"SUM(D3630:G3630)","v":8252969.3900000025},null,4023591.8299999968,7.3400000000000007E-2,48698.05,0,0,0,0,4072289.8799999966]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12545014.677916367,-12376.906725855704,-8962.9619794308965,0,12523674.809211081,null,5741476.6078028213,2.1299999999999999E-2,30246.699999999997,0,-8962.9619794308965,-3483.51,0,5759276.8358233906]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9732158.9888534285,37.305692572066619,-12721.959644541997,0,9719474.3349014595,null,4256458.8847820386,1.9200000000000002E-2,22803.920000000002,0,-12721.959644541997,-352.66,0,4266188.1851374963]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-395.54568644081422,26.987649795276752,-33.377633821869686,0,-401.93567046740714,null,-803.81280846491291,0,-0.03,0,-33.377633821869686,-5.68,0,-842.90044228678255]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7141753.2607781151,48692.635578917754,-8077.4994420434277,0,7182368.3969149888,null,1779705.1331998284,4.4899999999999995E-2,35565.89,0,-8077.4994420434277,-1374.55,0,1805818.9737577848]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45178.650000000009,4.65E-2,47.14,0,0,0,0,-45131.510000000009]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3459617.9863732695,174366.29691309659,-48749.13766038834,0,3585235.1456259778,null,-549618.96809411363,4.65E-2,15943.72,0,-48749.13766038834,-8296.2199999999993,0,-590720.605754502]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,7279.6399999999949,4.65E-2,55.83,0,0,0,0,7335.4699999999948]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
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[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 64 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D3595","v":"2027-08-01"},null,null,null,{"$f":"H3595","v":"2027-08-31"},null,{"$f":"D3656","v":"2027-08-01"},null,null,null,null,null,null,{"$f":"H3656","v":"2027-08-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
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[1,"GENERAL PLANT"]
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[{"$f":"A3663+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3664:G3664)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3664+L3664+M3664+N3664+O3664+P3664","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,228509.26000000004,0.2,10103.040000000001,0,0,0,0,238612.30000000005]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18350.719999999998,6.6E-3,57.08,0,0,0,0,18407.8]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45137.289999999994,6.6E-3,28.54,0,0,0,0,45165.829999999994]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7269527.3251510458,139906.53993834433,-13619.648531824936,0,7395814.2165575651,null,2306933.3415626828,0.04,27544.59,0,-13619.648531824936,-2317.41,0,2318540.8730308576]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
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[]
[{"$f":"A3677+1","v":17},"OTHER PLANT"]
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[]
[{"$f":"A3681+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3606+D3643+D3677+D3681","v":908628003.16550946},{"$f":"E3606+E3643+E3677+E3681","v":8040532.5159329427},{"$f":"F3606+F3643+F3677+F3681","v":-1321713.1175660347},{"$f":"G3606+G3643+G3677+G3681","v":0},{"$f":"H3606+H3643+H3677+H3681","v":915346822.56387663},null,{"$f":"J3606+J3643+J3677+J3681","v":230115410.14056689},null,{"$f":"L3606+L3643+L3677+L3681","v":3090309.16},0,-1321713.1175660347,-409702.93999999994,0,231474303.24300095]
[]
[{"$f":"A3683+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3569","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3685+L3685+M3685+N3685+O3685+P3685","v":-4921118.96}]
[]
[{"$f":"A3685+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3683+D3685","v":908628003.16550946},{"$f":"E3683+E3685","v":8040532.5159329427},-1321713.1175660347,0,915346822.56387663,null,225194291.18056688,null,3090309.16,0,-1321713.1175660347,-409702.93999999994,0,226553184.28300095]
[]
[]
[{"$f":"A3687+1","v":23},"SMRP PLANT"]
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[]
[{"$f":"A3696+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3687+D3696","v":1020642089.7764201},{"$f":"E3687+E3696","v":11585735.515932944},{"$f":"F3687+F3696","v":-1693881.1175660347},{"$f":"G3687+G3696","v":0},{"$f":"H3687+H3696","v":1030533944.1747873},null,{"$f":"J3687+J3696","v":212789236.33982986},null,{"$f":"L3687+L3696","v":3332724.68},0,-1693881.1175660347,-741827.2,0,213686252.70226395]
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[]
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[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"INTANGIBLE PLANT"]
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[]
[{"$f":"A3722+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
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[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
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[]
[]
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[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
[{"$f":"A3778+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H3663","v":1602374.63},0,0,0,{"$f":"SUM(D3779:G3779)","v":1602374.63},null,{"$f":"Q3663","v":560293.60999999975},{"$f":"+K3663","v":0.05},7344.22,0,0,0,0,{"$f":"J3779+L3779+M3779+N3779+O3779+P3779","v":567637.82999999973}]
[{"$f":"A3779+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3780:G3780)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3780+L3780+M3780+N3780+O3780+P3780","v":-1.4552248295274239E-13}]
[4,391.12,"OFFICE FURN & EQUIP-INFO SYSTEMS",591397.48,0,0,0,591397.48,null,238612.30000000005,0.2,10103.040000000001,0,0,0,0,248715.34000000005]
[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18407.8,6.6E-3,57.08,0,0,0,0,18464.88]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45165.829999999994,6.6E-3,28.54,0,0,0,0,45194.369999999995]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7395814.2165575651,120861.63522997436,-11765.661516175689,0,7504910.1902713636,null,2318540.8730308576,0.04,27985.93,0,-11765.661516175689,-1919.47,0,2332841.671514682]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172556.62,0,77.31,0,0,0,0,172633.93]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,79997.569999999949,6.6699999999999995E-2,727.73,0,0,0,0,80725.299999999945]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D3779:D3792)","v":10035337.976337617},{"$f":"SUM(E3779:E3792)","v":120861.63522997436},{"$f":"SUM(F3779:F3792)","v":-11765.661516175689},null,{"$f":"SUM(H3779:H3792)","v":10144433.950051416},null,{"$f":"SUM(J3779:J3792)","v":3440432.4930308573},null,{"$f":"SUM(L3779:L3792)","v":46323.850000000006},0,-11765.661516175689,-1919.47,0,3473071.2115146816]
[]
[{"$f":"A3793+1","v":17},"OTHER PLANT"]
[{"$f":"A3795+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H3680","v":-777092},0,0,0,{"$f":"SUM(D3796:G3796)","v":-777092},null,{"$f":"Q3680","v":-293524.64},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3796","v":0},0,0,{"$f":"J3796+L3796+M3796+N3796+O3796+P3796","v":-295668.81}]
[{"$f":"A3796+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D3796)","v":-777092},{"$f":"SUM(E3796)","v":0},{"$f":"SUM(F3796)","v":0},{"$f":"SUM(G3796)","v":0},{"$f":"SUM(H3796)","v":-777092},null,{"$f":"SUM(J3796)","v":-293524.64},null,{"$f":"SUM(L3796)","v":-2144.17},0,0,0,0,-295668.81]
[]
[{"$f":"A3797+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3722+D3759+D3793+D3797","v":915346822.56387663},{"$f":"E3722+E3759+E3793+E3797","v":4501621.7552620042},{"$f":"F3722+F3759+F3793+F3797","v":-1100878.0992525225},{"$f":"G3722+G3759+G3793+G3797","v":0},{"$f":"H3722+H3759+H3793+H3797","v":918747566.21988583},null,{"$f":"J3722+J3759+J3793+J3797","v":231474303.24300095},null,{"$f":"L3722+L3759+L3793+L3797","v":3110295.2550000008},0,-1067524.9292525225,-366416.93,0,233150656.63874841]
[]
[{"$f":"A3799+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3685","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3801+L3801+M3801+N3801+O3801+P3801","v":-4921118.96}]
[]
[{"$f":"A3801+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3799+D3801","v":915346822.56387663},{"$f":"E3799+E3801","v":4501621.7552620042},-1100878.0992525225,0,918747566.21988583,null,226553184.28300095,null,3110295.2550000008,0,-1067524.9292525225,-366416.93,0,228229537.6787484]
[]
[]
[{"$f":"A3803+1","v":23},"SMRP PLANT"]
[{"$f":"A3806+1","v":24},376,"MAINS (SMRP)",{"$f":"H3691","v":84865361.146336913},3980863,0,0,{"$f":"SUM(D3807:G3807)","v":88846224.146336913},null,{"$f":"Q3691","v":-1723884.9679999994},{"$f":"+K3691","v":1.9599999999999999E-2},130543.18,0,0,0,0,{"$f":"J3807+L3807+M3807+N3807+O3807+P3807","v":-1593341.7879999995}]
[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H3692","v":-479709.02000000008},0,-21209,0,{"$f":"SUM(D3808:G3808)","v":-500918.02000000008},null,{"$f":"Q3692","v":-579679.89710399997},{"$f":"+K3692","v":3.1099999999999996E-2},-1342,0,-21209,-813.34,0,{"$f":"J3808+L3808+M3808+N3808+O3808+P3808","v":-603044.23710399994}]
[26,380,"SERVICES (SMRP)",{"$f":"H3693","v":28599684.369287997},1474532,-369708,0,29704508.369287997,null,{"$f":"Q3693","v":-10458490.005328011},{"$f":"+K3693","v":5.1999999999999998E-2},119396.64,0,-369708,-273886,0,-10982687.36532801]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3694","v":1455246.0817142855},30686,-11146,0,1474786.0817142855,null,{"$f":"Q3694","v":-108292.65667100002},{"$f":"+K3694","v":2.1299999999999999E-2},2451.59,0,-11146,-8793.5,0,-125780.56667100002]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3695","v":746539.03357142839},20914,-625,0,766828.03357142839,null,{"$f":"Q3695","v":3415.9463660000001},{"$f":"+K3695","v":1.9200000000000002E-2},1251.43,0,-625,-337.05,0,3705.3263660000002]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3807:D3811)","v":115187121.61091062},{"$f":"SUM(E3807:E3811)","v":5506995},{"$f":"SUM(F3807:F3811)","v":-402688},{"$f":"SUM(G3807:G3811)","v":0},{"$f":"SUM(H3807:H3811)","v":120291428.61091062},null,{"$f":"SUM(J3807:J3811)","v":-12866931.58073701},null,{"$f":"SUM(L3807:L3811)","v":252300.84},0,-402688,-283829.89,0,-13301148.63073701]
[]
[{"$f":"A3812+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3803+D3812","v":1030533944.1747873},{"$f":"E3803+E3812","v":10008616.755262004},{"$f":"F3803+F3812","v":-1503566.0992525225},{"$f":"G3803+G3812","v":0},{"$f":"H3803+H3812","v":1039038994.8307965},null,{"$f":"J3803+J3812","v":213686252.70226395},null,{"$f":"L3803+L3812","v":3362596.0950000007},0,-1470212.9292525225,-650246.82000000007,0,214928389.04801139]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 67 OF 72"]
[{"$f":"$A$8","v":"WORKPAPER REFERENCE NO(S).:"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"H3772+1","v":"2027-10-01"},null,null,null,{"$f":"D3827+30","v":"2027-10-31"},null,{"$f":"D3827","v":"2027-10-01"},null,null,null,null,null,null,{"$f":"H3827","v":"2027-10-31"}]
[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
["LINE ","ACCT.",null,"BEGINNING",null,null,null,"ENDING",null,"BEGINNING","ACCRUAL","DEPRECIAITON","AMORTIZATION",null,"COST OF",null,"ENDING"]
["NO.","NO.","DESCRIPTION","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE",null,"BALANCE","RATES","ACCRUAL","ADJUSTMENTS","RETIREMENTS","REMOVAL","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)=(1+2+3+4)",null,"(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13=6+8+9+10+11+12)"]
[null,null,null,"$","$","$","$","$",null,"$","%","$","$","$","$","$","$"]
[1,"INTANGIBLE PLANT"]
[{"$f":"A3833+1","v":2},301,"ORGANIZATION",{"$f":"H3718","v":521.20000000000005},0,0,0,{"$f":"SUM(D3834:G3834)","v":521.20000000000005},null,{"$f":"Q3718","v":0},{"$f":"$K$1630","v":"Non-Dep"},0,0,0,0,0,{"$f":"J3834+L3834+M3834+N3834+O3834+P3834","v":0}]
[{"$f":"A3834+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3719","v":67762.62999999999},0,0,0,{"$f":"SUM(D3835:G3835)","v":67762.62999999999},null,{"$f":"Q3719","v":60330.520000000077},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3835+L3835+M3835+N3835+O3835+P3835","v":60518.75000000008}]
[4,303.3,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"H3720","v":18174013.015969649},291594.56302839407,-230009.46999999997,0,18235598.108998045,null,{"$f":"Q3720","v":7733028.1006300021},{"$f":"$K$1632","v":"Amort."},274826.75039138907,0,-230009.46999999997,0,0,7777845.3810213916]
[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3721","v":10540416.248072922},146863.14782832109,0,0,10687279.395901244,null,{"$f":"Q3721","v":3602627.8899999992},{"$f":"$K$1633","v":"Amort."},183395.59,0,0,0,0,3786023.4799999991]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3834:D3837)","v":28782713.094042569},{"$f":"SUM(E3834:E3837)","v":438457.71085671516},{"$f":"SUM(F3834:F3837)","v":-230009.46999999997},{"$f":"SUM(G3834:G3837)","v":0},{"$f":"SUM(H3834:H3837)","v":28991161.334899288},null,{"$f":"SUM(J3834:J3837)","v":11395986.510630002},null,{"$f":"SUM(L3834:L3837)","v":458410.57039138908},0,-230009.46999999997,0,0,11624387.61102139]
[]
[{"$f":"A3838+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3840+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3725","v":865477.56},0,0,0,{"$f":"SUM(D3841:G3841)","v":865477.56},null,{"$f":"Q3725","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3841+L3841+M3841+N3841+O3841+P3841","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H3726","v":4012757.9888566383},13832.577910464626,-3047.9175083930663,0,{"$f":"SUM(D3842:G3842)","v":4023542.64925871},null,{"$f":"Q3726","v":430599.92741602502},{"$f":"$K$1638","v":"Non-Dep."},0,0,-3047.9175083930663,-708.89,0,{"$f":"J3842+L3842+M3842+N3842+O3842+P3842","v":426843.11990763195}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3727","v":0},0,0,0,0,null,{"$f":"Q3727","v":0},{"$f":"+K3727","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H3728","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3728","v":1271702.8799999999},{"$f":"+K3728","v":1.1099999999999999E-2},3590.2,0,0,0,0,1275293.0799999998]
[12,375,"REGULATING STRUCTURES",{"$f":"H3729","v":3716091.2437197678},16692.068682876223,-2462.3322071238372,0,3730320.9801955204,null,{"$f":"Q3729","v":744236.37157931167},{"$f":"+K3729","v":2.5500000000000002E-2},8954.1299999999992,0,-2462.3322071238372,-572.69000000000005,0,750155.47937218787]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5465807.330000001,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5489551.2500000009]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,711698.35999999987,"Amort.",2087.1799999999998,0,0,0,0,713785.53999999992]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,26017.939999999984,2.0300000000000002E-2,287.37,0,0,0,0,26305.309999999983]
[20,376,"MAINS (LESS SMRP)",507536380.91865486,1698210.6459995471,-713283.66876914725,0,508521307.89588529,null,98059143.251058087,1.9599999999999999E-2,1010644.7700000001,0,-713283.66876914725,-135336.44,0,98221167.912288934]
[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",33773149.437529482,135808.0795366808,-16085.173375382943,0,33892872.343690783,null,1436250.0573773033,3.1099999999999996E-2,106886.26,0,-16085.173375382943,-3401.17,0,1523649.9740019203]
[22,378.1,"M & R STATION EQUIP-GENERAL",0,0,0,0,0,null,-1359.7199999999139,3.1099999999999996E-2,0,0,0,0,0,-1359.7199999999139]
[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,502994.36000000016,2.46E-2,3939.45,0,0,0,0,506933.81000000017]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
[27,380,"SERVICES (LESS SMRP)",252383354.08226857,523960.38173252856,-181519.31637477659,0,252725795.14762631,null,90843780.198130161,5.1999999999999998E-2,1228263.6399999999,0,-181519.31637477659,-170403.91,0,91720120.611755386]
[28,381,"METERS",22289606.324812904,223995.58267438377,-44843.693034695498,0,22468758.214452591,null,2718268.7998424093,3.9300000000000002E-2,77300.070000000007,0,-44843.693034695498,-10429.82,0,2740295.3568077139]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,4120987.9299999964,7.3400000000000007E-2,48698.05,0,0,0,0,{"$f":"J3862+L3862+M3862+N3862+O3862+P3862","v":4169685.9799999963}]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12551809.542178316,-3422.3843669430062,-9542.8848867117686,0,12538844.272924662,null,5777124.7906931611,2.1299999999999999E-2,30308.760000000002,0,-9542.8848867117686,-2728.04,0,5795162.625806449]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9729060.1277116872,30473.441069240958,-10681.475133919195,0,9748852.0936470088,null,4277910.8365784716,1.9200000000000002E-2,22854.04,0,-10681.475133919195,-296.55,0,4289786.8514445527]
[32,384,"HOUSE REGULATOR INSTALLATIONS",-407.45581211974002,23.067463955887952,-28.529248413974663,0,-412.91759657782671,null,-876.47451541586031,0,-0.06,0,-28.529248413974663,-6.64,0,-911.70376382983488]
[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7217454.7607887145,41619.615811468408,-6904.1738960778757,0,7252170.2027041046,null,1833456.7112572785,4.4899999999999995E-2,35927.83,0,-6904.1738960778757,-1605.96,0,1860874.4073612008]
[34,387.2,"OTHER EQUIP-ODORIZATION",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
[36,387.41,"OTHER EQUIP-TELEPHONE",0,0,0,0,0,null,-187775.15,4.65E-2,0,0,0,0,0,-187775.15]
[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45084.37000000001,4.65E-2,47.14,0,0,0,0,-45037.23000000001]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3693752.5550831566,149038.10815969817,-41667.910484685184,0,3801122.7527581695,null,-623228.97281309089,4.65E-2,16967.52,0,-41667.910484685184,-9692.89,0,-657622.2532977761]
[40,387.46,"OTHER EQUIP-CUST INFO SERVICE",12269.38,0,0,0,12269.38,null,7391.2999999999947,4.65E-2,55.83,0,0,0,0,7447.1299999999947]
[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
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[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[{"$f":"A3895+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D3896:G3896)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J3896+L3896+M3896+N3896+O3896+P3896","v":-1.4552248295274239E-13}]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18464.88,6.6E-3,57.08,0,0,0,0,18521.960000000003]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45194.369999999995,6.6E-3,28.54,0,0,0,0,45222.909999999996]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,{"$f":"J3904+L3904+M3904+N3904+O3904+P3904","v":185.21}]
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[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172633.93,0,77.31,0,0,0,0,172711.24]
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[]
[{"$f":"A3909+1","v":17},"OTHER PLANT"]
[{"$f":"A3911+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H3796","v":-777092},0,0,0,{"$f":"SUM(D3912:G3912)","v":-777092},null,{"$f":"Q3796","v":-295668.81},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F3912","v":0},0,null,{"$f":"J3912+L3912+M3912+N3912+O3912+P3912","v":-297812.98}]
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[]
[{"$f":"A3913+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3838+D3875+D3909+D3913","v":918747566.21988583},{"$f":"E3838+E3875+E3909+E3913","v":3388272.8197219549},{"$f":"F3838+F3875+F3909+F3913","v":-1271717.8235776385},{"$f":"G3838+G3875+G3909+G3913","v":0},{"$f":"H3838+H3875+H3909+H3913","v":920864121.21603024},null,{"$f":"J3838+J3875+J3909+J3913","v":233150656.63874841},null,{"$f":"L3838+L3875+L3909+L3913","v":3123553.3003913886},0,-1271717.8235776385,-337890.55,0,234664601.56556216]
[]
[{"$f":"A3915+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3801","v":-4921118.96},null,0,0,0,0,0,{"$f":"J3917+L3917+M3917+N3917+O3917+P3917","v":-4921118.96}]
[]
[{"$f":"A3917+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D3915+D3917","v":918747566.21988583},{"$f":"E3915+E3917","v":3388272.8197219549},-1271717.8235776385,0,920864121.21603024,null,228229537.6787484,null,3123553.3003913886,0,-1271717.8235776385,-337890.55,0,229743482.60556215]
[]
[]
[{"$f":"A3919+1","v":23},"SMRP PLANT"]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3810","v":1474786.0817142855},65216,-5080,0,1534922.0817142855,null,{"$f":"Q3810","v":-125780.56667100002},{"$f":"+K3810","v":2.1299999999999999E-2},2527.2800000000002,0,-5080,-2728.04,0,-131061.32667100002]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3811","v":766828.03357142839},10345,-578,0,776595.03357142839,null,{"$f":"Q3811","v":3705.3263660000002},{"$f":"+K3811","v":1.9200000000000002E-2},1279.23,0,-578,-296.55,0,4110.0063660000005]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D3923:D3927)","v":120291428.61091062},{"$f":"SUM(E3923:E3927)","v":6514536},{"$f":"SUM(F3923:F3927)","v":-383046},{"$f":"SUM(G3923:G3927)","v":0},{"$f":"SUM(H3923:H3927)","v":126422918.61091062},null,{"$f":"SUM(J3923:J3927)","v":-13301148.63073701},null,{"$f":"SUM(L3923:L3927)","v":264967.18},0,-383046,-349067.91,0,-13768295.360737011]
[]
[{"$f":"A3928+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D3919+D3928","v":1039038994.8307965},{"$f":"E3919+E3928","v":9902808.8197219558},{"$f":"F3919+F3928","v":-1654763.8235776385},{"$f":"G3919+G3928","v":0},{"$f":"H3919+H3928","v":1047287039.8269409},null,{"$f":"J3919+J3928","v":214928389.04801139},null,{"$f":"L3919+L3928","v":3388520.4803913888},0,-1654763.8235776385,-686958.46,0,215975187.24482512]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 69 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A3950+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3835","v":67762.62999999999},0,0,0,{"$f":"SUM(D3951:G3951)","v":67762.62999999999},null,{"$f":"Q3835","v":60518.75000000008},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J3951+L3951+M3951+N3951+O3951+P3951","v":60706.980000000083}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3837","v":10687279.395901244},178488.65878208255,-41925.369999999995,0,10823842.684683327,null,{"$f":"Q3837","v":3786023.4799999991},{"$f":"$K$1633","v":"Amort."},184983.04000000001,0,-41925.369999999995,0,0,3929081.149999999]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D3950:D3953)","v":28991161.334899288},{"$f":"SUM(E3950:E3953)","v":532875.19640366617},{"$f":"SUM(F3950:F3953)","v":-203353.11999999997},{"$f":"SUM(G3950:G3953)","v":0},{"$f":"SUM(H3950:H3953)","v":29320683.411302954},null,{"$f":"SUM(J3950:J3953)","v":11624387.61102139},null,{"$f":"SUM(L3950:L3953)","v":462010.44078277785},0,-203353.11999999997,0,0,11883044.931804169]
[]
[{"$f":"A3954+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A3956+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3841","v":865477.56},0,0,0,{"$f":"SUM(D3957:G3957)","v":865477.56},null,{"$f":"Q3841","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J3957+L3957+M3957+N3957+O3957+P3957","v":0}]
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[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3843","v":0},0,0,0,0,null,{"$f":"Q3843","v":0},{"$f":"+K3843","v":1.3599999999999999E-2},0,0,0,0,0,0]
[11,374.5,"RIGHTS OF WAY",{"$f":"H3844","v":2692648.6299999994},0,0,0,2692648.6299999994,null,{"$f":"Q3844","v":1275293.0799999998},{"$f":"+K3844","v":1.1099999999999999E-2},3590.2,0,0,0,0,1278883.2799999998]
[12,375,"REGULATING STRUCTURES",{"$f":"H3845","v":3730320.9801955204},20286.53883265359,-2992.5708363490808,0,3747614.9481918253,null,{"$f":"Q3845","v":750155.47937218787},{"$f":"+K3845","v":2.5500000000000002E-2},8992.09,0,-2992.5708363490808,-524.28,0,755630.71853583877]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
[15,375.4,"STRUC & IMPROV-REGULATING ",0,0,0,0,0,null,-963.07000000006519,2.5500000000000002E-2,0,0,0,0,0,-963.07000000006519]
[16,375.6,"STRUC & IMPROV-DISTR. IND. M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[17,375.7,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",9466014.4700000007,0,0,0,9466014.4700000007,null,5489551.2500000009,2.5500000000000002E-2,23743.919999999998,0,0,0,0,5513295.1700000009]
[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,713785.53999999992,"Amort.",2087.1799999999998,0,0,0,0,715872.72]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,26305.309999999983,2.0300000000000002E-2,287.37,0,0,0,0,26592.679999999982]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",33892872.343690783,165052.9920317973,-19230.95468675028,0,34038694.381035827,null,1523649.9740019203,3.1099999999999996E-2,107307.75,0,-19230.95468675028,-2576.4699999999998,0,1609150.2993151702]
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[23,378.2,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",0,0,0,0,0,null,0,3.1099999999999996E-2,0,0,0,0,0,0]
[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
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[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
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[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-45037.23000000001,4.65E-2,47.14,0,0,0,0,-44990.090000000011]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3801122.7527581695,181131.97508159105,-50640.67852717721,0,3931614.0493125832,null,-657622.2532977761,4.65E-2,17508.650000000001,0,-50640.67852717721,-8873.51,0,-699627.79182495328]
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[41,387.5,"GPS PIPE LOCATORS",0,0,0,0,0,null,0,0,0,0,0,0,0,0]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[1,"GENERAL PLANT"]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18521.960000000003,6.6E-3,57.08,0,0,0,0,18579.040000000005]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 or LESS",24462.2,0,0,0,24462.2,null,45222.909999999996,6.6E-3,28.54,0,0,0,0,45251.45]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,{"$f":"SUM(D4019:G4019)","v":0},null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7612852.8358043907,145335.12699701323,-14148.111660110817,0,7744039.8511412935,null,2346885.7228563707,0.04,28841.25,0,-14148.111660110817,-2478.67,0,2359100.19119626]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172711.24,0,77.31,0,0,0,0,172788.55]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,81453.029999999941,6.6699999999999995E-2,727.73,0,0,0,0,82180.759999999937]
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[]
[{"$f":"A4025+1","v":17},"OTHER PLANT"]
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[]
[{"$f":"A4029+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D3954+D3991+D4025+D4029","v":920864121.21603024},{"$f":"E3954+E3991+E4025+E4029","v":3735199.7181887557},{"$f":"F3954+F3991+F4025+F4029","v":-1486640.0828718939},{"$f":"G3954+G3991+G4025+G4029","v":0},{"$f":"H3954+H3991+H4025+H4029","v":923112680.85134709},null,{"$f":"J3954+J3991+J4025+J4029","v":234664601.56556216},null,{"$f":"L3954+L3991+L4025+L4029","v":3137413.4107827782},0,-1486640.0828718939,-482437.79,0,235832937.10347301]
[]
[{"$f":"A4031+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q3917","v":-4921118.96},null,0,0,0,0,0,{"$f":"J4033+L4033+M4033+N4033+O4033+P4033","v":-4921118.96}]
[]
[{"$f":"A4033+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D4031+D4033","v":920864121.21603024},{"$f":"E4031+E4033","v":3735199.7181887557},-1486640.0828718939,0,923112680.85134709,null,229743482.60556215,null,3137413.4107827782,0,-1486640.0828718939,-482437.79,0,230911818.143473]
[]
[]
[{"$f":"A4035+1","v":23},"SMRP PLANT"]
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[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H3926","v":1534922.0817142855},37952,-9720,0,1563154.0817142855,null,{"$f":"Q3926","v":-131061.32667100002},{"$f":"+K3926","v":2.1299999999999999E-2},2611.23,0,-9720,-7899.74,0,-146069.836671]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H3927","v":776595.03357142839},0,-700,0,775895.03357142839,null,{"$f":"Q3927","v":4110.0063660000005},{"$f":"+K3927","v":1.9200000000000002E-2},1287.6099999999999,0,-700,-383.72,0,4313.8963659999999]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D4039:D4043)","v":126422918.61091062},{"$f":"SUM(E4039:E4043)","v":8300080},{"$f":"SUM(F4039:F4043)","v":-448274},{"$f":"SUM(G4039:G4043)","v":0},{"$f":"SUM(H4039:H4043)","v":134274724.61091062},null,{"$f":"SUM(J4039:J4043)","v":-13768295.360737011},null,{"$f":"SUM(L4039:L4043)","v":279899.64999999997},0,-448274,-374764.64999999997,0,-14311434.360737011]
[]
[{"$f":"A4044+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D4035+D4044","v":1047287039.8269409},{"$f":"E4035+E4044","v":12035279.718188755},{"$f":"F4035+F4044","v":-1934914.0828718939},{"$f":"G4035+G4044","v":0},{"$f":"H4035+H4044","v":1057387405.4622577},null,{"$f":"J4035+J4044","v":215975187.24482512},null,{"$f":"L4035+L4044","v":3417313.0607827781},0,-1934914.0828718939,-857202.44,0,216600383.782736]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
[{"$f":"$A$7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 71 OF 72"]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
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[null,null,null,"PLANT",null,null,null,"PLANT",null,"RESERVE","DEPRECIATION",null,"RESERVE",null,null,null,"RESERVE"]
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[1,"INTANGIBLE PLANT"]
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[{"$f":"A4066+1","v":3},303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"H3951","v":67762.62999999999},0,0,0,{"$f":"SUM(D4067:G4067)","v":67762.62999999999},null,{"$f":"Q3951","v":60706.980000000083},{"$f":"$K$1631","v":"Amort."},188.23000000000002,0,0,0,0,{"$f":"J4067+L4067+M4067+N4067+O4067+P4067","v":60895.210000000086}]
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[5,303.99,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"H3953","v":10823842.684683327},270352.82796914544,0,0,11094195.512652472,null,{"$f":"Q3953","v":3929081.149999999},{"$f":"$K$1633","v":"Amort."},187386.79,0,0,0,0,4116467.939999999]
[6,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(D4066:D4069)","v":29320683.411302954},{"$f":"SUM(E4066:E4069)","v":807134.28676851443},{"$f":"SUM(F4066:F4069)","v":-249945.24},{"$f":"SUM(G4066:G4069)","v":0},{"$f":"SUM(H4066:H4069)","v":29877872.45807147},null,{"$f":"SUM(J4066:J4069)","v":11883044.931804169},null,{"$f":"SUM(L4066:L4069)","v":466621.45078277774},0,-249945.24,0,0,12099721.142586945]
[]
[{"$f":"A4070+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A4072+1","v":8},374.1,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"H3957","v":865477.56},0,0,0,{"$f":"SUM(D4073:G4073)","v":865477.56},null,{"$f":"Q3957","v":0},{"$f":"$K$1637","v":"Non-Dep."},0,0,0,0,0,{"$f":"J4073+L4073+M4073+N4073+O4073+P4073","v":0}]
[9,374.2,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"H3958","v":4036649.6784831975},25463.682424737497,-5610.7548421472147,0,{"$f":"SUM(D4074:G4074)","v":4056502.6060657878},null,{"$f":"Q3958","v":422489.90382844559},{"$f":"$K$1638","v":"Non-Dep."},0,0,-5610.7548421472147,-566.57000000000005,0,{"$f":"J4074+L4074+M4074+N4074+O4074+P4074","v":416312.57898629835}]
[10,374.4,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"H3959","v":0},0,0,0,0,null,{"$f":"Q3959","v":0},{"$f":"+K3959","v":1.3599999999999999E-2},0,0,0,0,0,0]
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[12,375,"REGULATING STRUCTURES",{"$f":"H3961","v":3747614.9481918253},30727.572163617737,-4532.7809286344454,0,3773809.7394268084,null,{"$f":"Q3961","v":755630.71853583877},{"$f":"+K3961","v":2.5500000000000002E-2},9044.4599999999991,0,-4532.7809286344454,-457.71,0,759684.68760720431]
[13,375.2,"STRUC & IMPROV-CITY GATE M & R",0,0,0,0,0,null,0,2.5500000000000002E-2,0,0,0,0,0,0]
[14,375.3,"STRUC & IMPROV-GENERAL M & R",0,0,0,0,0,null,-77.66,2.5500000000000002E-2,0,0,0,0,0,-77.66]
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[18,375.71,"STRUC & IMPROV-OTHER DISTR SYS-ILP",707587.79999999993,0,0,0,707587.79999999993,null,715872.72,"Amort.",2087.1799999999998,0,0,0,0,717959.9]
[19,375.8,"STRUC & IMPROV-COMMUNICATIONS",132125.04,0,0,0,132125.04,null,26592.679999999982,2.0300000000000002E-2,287.37,0,0,0,0,26880.049999999981]
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[21,378,"M & R STATION EQUIP-REG (LESS SMRP)",34038694.381035827,250002.12038707206,-8394.3697538353663,0,34280302.131669059,null,1609150.2993151702,3.1099999999999996E-2,107918.31,0,-8394.3697538353663,-3671.1599999999994,0,1705003.079561335]
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[24,378.3,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",0,0,0,0,0,null,3.9999999993597157E-2,3.1099999999999996E-2,0,0,0,0,0,3.9999999993597157E-2]
[25,379,"M & R STA EQUIP-CITY GATE CHECK STA",1555047.87,0,0,0,1555047.87,null,510873.26000000018,2.46E-2,3939.45,0,0,0,0,514812.7100000002]
[26,379.1,"M & R STA EQUIP-CITY GATE CHECK STA",0,0,0,0,0,null,0,2.46E-2,0,0,0,0,0,0]
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[28,381,"METERS",22686488.672861688,412341.96681802429,-82550.451953286029,0,23016280.187726427,null,2754221.6527010612,3.9300000000000002E-2,78905.56,0,-82550.451953286029,-8335.84,0,2742240.9207477756]
[29,381.1,"METERS - AMR",8252969.3900000025,0,0,0,8252969.3900000025,null,4218384.0299999965,7.3400000000000007E-2,48698.05,0,0,0,0,4267082.0799999963]
[30,382,"METER INSTALLATIONS (LESS SMRP)",12567940.749054888,73939.154924493778,-23619.517958032153,0,12618260.38602135,null,5809556.9588184934,2.1299999999999999E-2,30451.33,0,-23619.517958032153,-1452.94,0,5814935.8308604611]
[31,383,"HOUSE REGULATORS (LESS SMRP)",9785476.2874478139,52667.750759412927,-20280.989642505177,0,9817863.0485647228,null,4299338.9208815973,1.9200000000000002E-2,23002.53,0,-20280.989642505177,-178.17,0,4301882.2912390921]
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[33,385,"INDUSTRIAL M & R STATION EQUIPMENT",7294361.2680471176,76615.413737237177,-12709.539222033842,0,7358267.1425623214,null,1887132.4186254144,4.4899999999999995E-2,36383.050000000003,0,-12709.539222033842,-1283.53,0,{"$f":"J4098+L4098+M4098+N4098+O4098+P4098","v":1909522.3994033805}]
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[35,387.4,"OTHER EQUIP -FMV",0,0,0,0,0,null,1260703.6200000001,4.65E-2,0,null,0,0,0,1260703.6200000001]
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[37,387.42,"OTHER EQUIPMENT-RADIO",10361.510000000009,0,0,0,10361.510000000009,null,-44990.090000000011,4.65E-2,47.14,0,0,0,0,-44942.950000000012]
[38,387.44,"OTHER EQUIP-OTHER COMMUNICATION",0,0,0,0,0,null,-51441.560000000012,4.65E-2,0,0,0,0,0,-51441.560000000012]
[39,387.45,"OTHER EQUIP-TELEMETERING",3931614.0493125832,274356.60076717823,-76704.316921412625,0,4129266.3331583492,null,-699627.79182495328,4.65E-2,18255.18,0,-76704.316921412625,-7746.86,0,-765823.78874636581]
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[]
[]
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[{"$f":"$A$3","v":"DETAIL OF ACTUAL & FORECASTED PLANT, ACCUMULATED RESERVE FOR DEPRECIATION & DEPRECIATION EXPENSE"}]
[{"$f":"$A$4","v":"FROM JANUARY 01, 2025 THROUGH DECEMBER 31, 2027"}]
[]
[{"$f":"$A$6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$Q$6","v":"WPB-2.1.C"}]
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[]
[null,null,null,"GAS PLANT IN SERVICE",null,null,null,null,null,"RESERVE FOR DEPRECIATION & AMORTIZATION"]
[null,null,null,{"$f":"D4059","v":"2027-12-01"},null,null,null,{"$f":"H4059","v":"2027-12-31"},null,{"$f":"D4120","v":"2027-12-01"},null,null,null,null,null,null,{"$f":"H4120","v":"2027-12-31"}]
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[1,"GENERAL PLANT"]
[{"$f":"A4126+1","v":2},391.1,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"H4011","v":1602374.63},0,0,0,{"$f":"SUM(D4127:G4127)","v":1602374.63},null,{"$f":"Q4011","v":582326.26999999967},{"$f":"+K4011","v":0.05},7344.22,0,0,0,0,{"$f":"J4127+L4127+M4127+N4127+O4127+P4127","v":589670.48999999964}]
[{"$f":"A4127+1","v":3},391.11,"OFFICE FURN & EQUIP-DATA HANDLING ",0,0,0,0,{"$f":"SUM(D4128:G4128)","v":0},null,-1.4552248295274239E-13,0,0,0,0,0,0,{"$f":"J4128+L4128+M4128+N4128+O4128+P4128","v":-1.4552248295274239E-13}]
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[5,392.2,"TRANS EQUIP-TRAILERS OVER $1,000",48924.4,0,0,0,48924.4,null,18579.040000000005,6.6E-3,57.08,0,0,0,0,18636.120000000006]
[6,392.21,"TRANS EQUIP-TRAILERS $1,000 OR LESS",24462.2,0,0,0,24462.2,null,45251.45,6.6E-3,28.54,0,0,0,0,45279.99]
[7,393,"STORES EQUIPMENT",0,0,0,0,0,null,0,"Amort.",0,0,0,0,0,0]
[8,394.1,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",0,0,0,0,0,null,-5193.18,0.04,0,0,0,0,0,-5193.18]
[9,394.11,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",0,0,0,0,0,null,-26071.5,0.04,0,0,0,0,0,-26071.5]
[10,394.13,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",0,0,0,0,0,null,37937.360000000001,"Amort.",0,0,0,0,0,37937.360000000001]
[11,394.2,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",0,0,0,0,0,null,185.21,0.04,0,0,0,0,0,185.21]
[12,394.3,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER",7744039.8511412935,220135.90586093697,-21429.832146389395,0,7942745.9248558413,null,2359100.19119626,0.04,29459.8,0,-21429.832146389395,-2163.96,0,2364966.1990498705]
[13,395,"LABORATORY",59420.069780050842,0,0,0,59420.069780050842,null,0,5.5E-2,0,0,0,0,0,0]
[14,396,"POWER OPERATED EQUIP-GENERAL TOOLS",185547,0,0,0,185547,null,172788.55,0,77.31,0,0,0,0,172865.86]
[15,398,"MISCELLANEOUS EQUIPMENT",127397.97999999998,0,0,0,127397.97999999998,null,82180.759999999937,6.6699999999999995E-2,727.73,0,0,0,0,82908.489999999932]
[16,null,"TOTAL GENERAL PLANT",{"$f":"SUM(D4127:D4140)","v":10383563.610921346},{"$f":"SUM(E4127:E4140)","v":220135.90586093697},{"$f":"SUM(F4127:F4140)","v":-21429.832146389395},{"$f":"SUM(G4127:G4140)","v":0},{"$f":"SUM(H4127:H4140)","v":10582269.684635893},null,{"$f":"SUM(J4127:J4140)","v":3536005.571196259},null,{"$f":"SUM(L4127:L4140)","v":47797.720000000008},0,-21429.832146389395,-2163.96,0,3560209.4990498698]
[]
[{"$f":"A4141+1","v":17},"OTHER PLANT"]
[{"$f":"A4143+1","v":18},378.21,"M & R STA EQUIP REG FMV",{"$f":"H4028","v":-777092},0,0,0,{"$f":"SUM(D4144:G4144)","v":-777092},null,{"$f":"Q4028","v":-299957.14999999997},{"$f":"$K$1708","v":"Amort."},{"$f":"$L$1360","v":-2144.17},0,{"$f":"F4144","v":0},0,0,{"$f":"J4144+L4144+M4144+N4144+O4144+P4144","v":-302101.31999999995}]
[{"$f":"A4144+1","v":19},null,"TOTAL OTHER PLANT",{"$f":"SUM(D4144)","v":-777092},{"$f":"SUM(E4144)","v":0},{"$f":"SUM(F4144)","v":0},{"$f":"SUM(G4144)","v":0},{"$f":"SUM(H4144)","v":-777092},null,{"$f":"SUM(J4144)","v":-299957.14999999997},null,{"$f":"SUM(L4144)","v":-2144.17},0,0,0,0,-302101.31999999995]
[]
[{"$f":"A4145+1","v":20},null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"D4070+D4107+D4141+D4145","v":923112680.85134709},{"$f":"E4070+E4107+E4141+E4145","v":8474472.2843913119},{"$f":"F4070+F4107+F4141+F4145","v":-2107908.3737456095},{"$f":"G4070+G4107+G4141+G4145","v":0},{"$f":"H4070+H4107+H4141+H4145","v":929479244.76199269},null,{"$f":"J4070+J4107+J4141+J4145","v":235832937.10347301},null,{"$f":"L4070+L4107+L4141+L4145","v":3160821.9807827775},0,-2107908.3737456095,-281852.7,0,236603998.01051024]
[]
[{"$f":"A4147+1","v":21},null,"RETIREMENT WORK IN PROGRESS",0,0,0,0,0,null,{"$f":"Q4033","v":-4921118.96},null,0,0,0,0,0,{"$f":"J4149+L4149+M4149+N4149+O4149+P4149","v":-4921118.96}]
[]
[{"$f":"A4149+1","v":22},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D4147+D4149","v":923112680.85134709},{"$f":"E4147+E4149","v":8474472.2843913119},-2107908.3737456095,0,929479244.76199269,null,230911818.143473,null,3160821.9807827775,0,-2107908.3737456095,-281852.7,0,231682879.05051023]
[]
[]
[{"$f":"A4151+1","v":23},"SMRP PLANT"]
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[25,378.2,"M & R STA EQUIP-GENERAL-REGULATING (SMRP)",{"$f":"H4040","v":-501236.02000000008},0,-21216,0,{"$f":"SUM(D4156:G4156)","v":-522452.02000000008},null,{"$f":"Q4040","v":-606642.36710399983},{"$f":"+K4040","v":3.1099999999999996E-2},-1401.39,0,-21216,-6389.48,0,{"$f":"J4156+L4156+M4156+N4156+O4156+P4156","v":-635649.23710399983}]
[26,380,"SERVICES (SMRP)",{"$f":"H4041","v":32847193.369287997},1480194.1883722208,-363784,0,33963603.557660222,null,{"$f":"Q4041","v":-12095093.745328011},{"$f":"+K4041","v":5.1999999999999998E-2},137756.73000000001,0,-363784,-285855,0,-12606976.015328011]
[27,382,"METER INSTALLATIONS (SMRP)",{"$f":"H4042","v":1563154.0817142855},39813.53922560229,-3299,0,1599668.6209398878,null,{"$f":"Q4042","v":-146069.836671},{"$f":"+K4042","v":2.1299999999999999E-2},2672.74,0,-3299,-1452.94,0,-148149.03667100001]
[28,383,"HOUSE REGULATORS (SMRP)",{"$f":"H4043","v":775895.03357142839},22472.821532155096,-446,0,797921.85510358354,null,{"$f":"Q4043","v":4313.8963659999999},{"$f":"+K4043","v":1.9200000000000002E-2},1307.3399999999999,0,-446,-178.17,0,4997.066366]
[29,null,"TOTAL SMRP PLANT",{"$f":"SUM(D4155:D4159)","v":134274724.61091062},{"$f":"SUM(E4155:E4159)","v":9755100},{"$f":"SUM(F4155:F4159)","v":-764794},{"$f":"SUM(G4155:G4159)","v":0},{"$f":"SUM(H4155:H4159)","v":143265030.61091062},null,{"$f":"SUM(J4155:J4159)","v":-14311434.360737011},null,{"$f":"SUM(L4155:L4159)","v":295856.92},0,-764794,-512552.95999999996,0,-15292924.40073701]
[]
[{"$f":"A4160+1","v":30},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"D4151+D4160","v":1057387405.4622577},{"$f":"E4151+E4160","v":18229572.284391314},{"$f":"F4151+F4160","v":-2872702.3737456095},{"$f":"G4151+G4160","v":0},{"$f":"H4151+H4160","v":1072744275.3729033},null,{"$f":"J4151+J4160","v":216600383.782736},null,{"$f":"L4151+L4160","v":3456678.9007827775},0,-2872702.3737456095,-794405.65999999992,0,216389954.64977321]

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[{"$f":"'Index B'!C26","v":"SUMMARY OF INTANGIBLE PLANT ACTIVITY"}]
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["NO.","NO.",null,"MONTHS","JANUARY","FEBRUARY","MARCH","APRIL","MAY","JUNE","JULY","AUGUST","SEPTEMBER","OCTOBER","NOVEMBER","DECEMBER","TOTAL"]
[null,null,null,null,"(1)",{"$f":"E12-1","v":-2},{"$f":"F12-1","v":-3},-4,-5,-6,-7,-8,-9,-10,-11,-12,-13]
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[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$14:C14))","v":1},null,"     ADDITIONS - 2025"]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$14:C15))","v":2},303,"TOTAL GENERAL PLANT ADDITIONS",null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E15:P15)","v":0}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$14:C16))","v":3},303.3,"TOTAL MISC SOFTWARE ADDITIONS",null,2636.1700000000419,607912.30000000005,-13552.700000000012,4011.55,245302.28000000003,743909.36,4068566.77,122261.09,127023.66000000002,23591.86,538099.16999999993,1554752.8599999999,{"$f":"SUM(E16:P16)","v":8024514.370000001}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$14:C17))","v":4},303.99,"TOTAL CLOUD SOFTWARE ADDITIONS",null,146.13000000000102,88049.37,55927.75,-1660.36,14672.82,-14021.82,3485334.51,201095.71999999997,24652.05,-2771.4999999999991,18639.810000000001,424428.24,{"$f":"SUM(E17:P17)","v":4294492.72}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$14:C18))","v":5},null,"   TOTAL  ADDITIONS",null,{"$f":"SUM(E15:E17)","v":2782.3000000000429},{"$f":"SUM(F15:F17)","v":695961.67},42375.049999999988,2351.1900000000005,259975.10000000003,729887.54,7553901.2799999993,323356.80999999994,151675.71000000002,20820.36,556738.98,1979181.0999999999,12319007.09]
[]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$14:C20))","v":6},null,"     ADDITIONS - 2026"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$14:C21))","v":7},303,"TOTAL GENERAL PLANT ADDITIONS",null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E21:P21)","v":0}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$14:C22))","v":8},303.3,"TOTAL MISC SOFTWARE ADDITIONS","till Jan 2031",-19170.540000000052,643046.01,292880.91554887424,196322.67793061124,292942.04148436146,116707.12456978677,205794.46999254814,176064.77908734742,350967.32042870455,347087.06036911358,292620.59312192001,652451.7528442652,{"$f":"SUM(E22:P22)","v":3547714.2053775326}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$14:C23))","v":9},303.99,"TOTAL CLOUD SOFTWARE ADDITIONS","till Jan 2031",273766.58999999997,119764.48000000004,365896.88187685044,255754.19023450909,255754.19023450909,164937.79217198808,266558.53689732531,232646.27566758735,432155.2678944642,427729.10708439176,516934.69522140978,776054.5321477378,{"$f":"SUM(E23:P23)","v":4087952.5394307724}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$14:C24))","v":10},null,"   TOTAL  ADDITIONS",null,{"$f":"SUM(E21:E23)","v":254596.04999999993},{"$f":"SUM(F21:F23)","v":762810.49},658777.79742572468,452076.86816512037,548696.23171887058,281644.91674177488,472353.00688987342,408711.05475493474,783122.58832316869,774816.16745350533,809555.2883433298,1428506.2849920029,7635666.7448083051]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$14:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$14:C26))","v":11},null,"     ADDITIONS - 2027"]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$14:C27))","v":12},303,"TOTAL GENERAL PLANT ADDITIONS",null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E27:P27)","v":0}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$14:C28))","v":13},303.3,"TOTAL MISC SOFTWARE ADDITIONS","till Jan 2032",123119.54868985545,153951.26876568384,254494.08161731364,170541.10847443502,248119.82796912236,106615.28186559286,178146.3076028295,341149.41999111185,294710.14561616373,291594.56302839407,354386.53762158356,536781.45879936893,{"$f":"SUM(E28:P28)","v":3053609.5500414548}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$14:C29))","v":14},303.99,"TOTAL CLOUD SOFTWARE ADDITIONS","till Jan 2032",62009.813530143576,77538.372829299231,357178.51544265501,85893.933565036365,124966.8669940821,53697.35203142315,89724.332432070296,171821.71429863709,148432.32751880249,146863.14782832109,178488.65878208255,270352.82796914544,{"$f":"SUM(E29:P29)","v":1766967.8632216984}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$14:C30))","v":15},null,"   TOTAL  ADDITIONS",null,{"$f":"SUM(E27:E29)","v":185129.36221999902},{"$f":"SUM(F27:F29)","v":231489.64159498306},611672.59705996863,256435.04203947139,373086.69496320444,160312.633897016,267870.64003489981,512971.13428974897,443142.47313496622,438457.71085671516,532875.19640366617,807134.28676851443,4820577.4132631533]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$14:C31))","v":""}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$14:C32))","v":16},null,"     RETIREMENTS - 2025"]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$14:C33))","v":17},303," INTANGIBLE PLANT  GENERAL",null,0,0,0,0,0,15187.61,0,0,0,0,0,0,{"$f":"SUM(E33:P33)","v":15187.61}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$14:C34))","v":18},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,683480.43,35698.9,84261.43,16342.54,210675.77000000002,48469.32,110228.53,54486.85,144955.91,33306.92,42616.78,117777.94,{"$f":"SUM(E34:P34)","v":1582301.32}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$14:C35))","v":19},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,23782.54,53945.760000000002,0,8519.7799999999988,7455.12,0,9526.1,32787.81,0,7246.56,0,4442.0200000000004,{"$f":"SUM(E35:P35)","v":147705.68999999997}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$14:C36))","v":20},null,"TOTAL RETIREMENTS 2025",null,{"$f":"SUM(E33:E35)","v":707262.97000000009},{"$f":"SUM(F33:F35)","v":89644.66},84261.43,24862.32,218130.89,63656.93,119754.63,87274.66,144955.91,40553.479999999996,42616.78,122219.96,1745194.62]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$14:C37))","v":""}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$14:C38))","v":21},null,"     RETIREMENTS - 2026"]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$14:C39))","v":22},303," INTANGIBLE PLANT  GENERAL",null,13384.27,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E39:P39)","v":13384.27}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$14:C40))","v":23},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,127748.35,536624.99,51624.43,236321.12999999995,960587.74000000022,5218.0600000000004,525612.37,144904.38,100955.45999999999,116958.76000000001,51229.1,12377.27,{"$f":"SUM(E40:P40)","v":2870162.04}]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$14:C41))","v":24},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,44503.95,0,0,48087.47,41193.520000000004,0,797449.85000000009,0,217824.44,0,41925.369999999995,0,{"$f":"SUM(E41:P41)","v":1190984.6000000001}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$14:C42))","v":25},null,"TOTAL RETIREMENTS 2026",null,{"$f":"SUM(E39:E41)","v":185636.57},536624.99,51624.43,284408.59999999998,1001781.2600000002,5218.0600000000004,1323062.2200000002,144904.38,318779.90000000002,116958.76000000001,93154.47,12377.27,4074530.91]
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[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$14:C44))","v":26},null,"     RETIREMENTS - 2027"]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$14:C45))","v":27},303," INTANGIBLE PLANT  GENERAL",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E45:P45)","v":0}]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$14:C46))","v":28},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,573307.41,184151.77000000002,239001.03,892448.46000000008,236030.68000000002,18947.27,13.54,26997.77,63588.759999999995,230009.46999999997,161427.74999999997,249945.24,{"$f":"SUM(E46:P46)","v":2875869.1500000004}]
[{"$f":"IF(ISBLANK(C47),\"\",COUNTA($C$14:C47))","v":29},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,31302.730000000003,0,0,0,19319.36,0,3628.36,0,0,0,41925.369999999995,0,{"$f":"SUM(E47:P47)","v":96175.82}]
[{"$f":"IF(ISBLANK(C48),\"\",COUNTA($C$14:C48))","v":30},null,"TOTAL RETIREMENTS 2027",null,{"$f":"SUM(E45:E47)","v":604610.14},184151.77000000002,239001.03,892448.46000000008,255350.04000000004,18947.27,3641.9,26997.77,63588.759999999995,230009.46999999997,203353.11999999997,249945.24,2972044.97]
[{"$f":"IF(ISBLANK(C49),\"\",COUNTA($C$14:C49))","v":""}]
[{"$f":"IF(ISBLANK(C50),\"\",COUNTA($C$14:C50))","v":""}]
[{"$f":"IF(ISBLANK(C51),\"\",COUNTA($C$14:C51))","v":31},null,"     AMORTIZATION EXPENSE - 2025"]
[{"$f":"IF(ISBLANK(C52),\"\",COUNTA($C$14:C52))","v":32},303," INTANGIBLE PLANT  GENERAL",null,267.58,267.61,267.57,267.60000000000002,246.49,225.41,225.39999999999998,225.41,225.39999999999998,225.41,225.39,206.82999999999998,{"$f":"SUM(E52:P52)","v":2876.1}]
[{"$f":"IF(ISBLANK(C53),\"\",COUNTA($C$14:C53))","v":33},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,177512.68,183185.59000000005,185414.1,183165.08,183198.37999999998,242803.08999999997,215597.75999999986,226536.21999999988,239091.93,227142.83999999991,536704.78000000026,170283.19999999995,{"$f":"SUM(E53:P53)","v":2770635.6499999994}]
[{"$f":"IF(ISBLANK(C54),\"\",COUNTA($C$14:C54))","v":34},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,40252.55000000001,41919.82,41727,42071.939999999995,42120.859999999993,42061.19,61736.590000000011,86875.909999999989,85891.8,86016.66,86226.83,89538.989999999976,{"$f":"SUM(E54:P54)","v":746440.1399999999}]
[{"$f":"IF(ISBLANK(C55),\"\",COUNTA($C$14:C55))","v":35},null,"TOTAL AMORTIZATION EXPENSE 2024",null,{"$f":"SUM(E52:E54)","v":218032.81},{"$f":"SUM(F52:F54)","v":225373.02000000005},227408.67,225504.62,225565.72999999995,285089.68999999994,277559.74999999988,313637.53999999986,325209.13,313384.90999999992,623157.00000000023,260029.0199999999,3519951.8899999997]
[{"$f":"IF(ISBLANK(C56),\"\",COUNTA($C$14:C56))","v":""}]
[{"$f":"IF(ISBLANK(C57),\"\",COUNTA($C$14:C57))","v":36},null,"     AMORTIZATION EXPENSE - 2026"]
[{"$f":"IF(ISBLANK(C58),\"\",COUNTA($C$14:C58))","v":37},303," INTANGIBLE PLANT  GENERAL",null,188.23000000000002,188.23,188.23,188.23,188.23,188.23,188.23,188.23,188.23,188.23,188.23,188.23,{"$f":"SUM(E58:P58)","v":2258.7600000000002}]
[{"$f":"IF(ISBLANK(C59),\"\",COUNTA($C$14:C59))","v":38},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,271404.42999999993,294526.45999999985,278732.17704199988,272758.63704200013,268749.06704199995,267547.927042,264454.48704199994,265859.87704199989,268714.03704199998,273217.58704200003,279139.30704200012,283862.54704199982,{"$f":"SUM(E59:P59)","v":3288966.540419999}]
[{"$f":"IF(ISBLANK(C60),\"\",COUNTA($C$14:C60))","v":39},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,94896.949999999953,101448.70999999999,122119.29999999994,126547.03999999995,131377.53999999995,128990.26999999995,125774.79999999997,128099.51999999996,131804.29999999999,138950.18999999997,146741.56,157185.95999999996,{"$f":"SUM(E60:P60)","v":1533936.1399999997}]
[{"$f":"IF(ISBLANK(C61),\"\",COUNTA($C$14:C61))","v":40},null,"TOTAL AMORTIZATION EXPENSE 2025",null,{"$f":"SUM(E58:E60)","v":366489.60999999987},{"$f":"SUM(F58:F60)","v":396163.39999999979},401039.70704199979,399493.90704200009,400314.83704199991,396726.42704199994,390417.5170419999,394147.62704199983,400706.56704199995,412356.00704199995,426069.0970420001,441236.73704199976,4825161.440419998]
[{"$f":"IF(ISBLANK(C62),\"\",COUNTA($C$14:C62))","v":""}]
[{"$f":"IF(ISBLANK(C63),\"\",COUNTA($C$14:C63))","v":41},null,"     AMORTIZATION EXPENSE - 2027"]
[{"$f":"IF(ISBLANK(C64),\"\",COUNTA($C$14:C64))","v":42},303," INTANGIBLE PLANT  GENERAL",null,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,188.23000000000002,{"$f":"SUM(E64:P64)","v":2258.7600000000002}]
[{"$f":"IF(ISBLANK(C65),\"\",COUNTA($C$14:C65))","v":43},303.3," INTANGIBLE PLANT  MISC SOFTWARE",null,279992.40204200015,273881.05704200012,268302.80704200058,262454.27204200003,263340.58704200009,265807.10000000009,267627.65000000008,271473.57,273878.23499999999,274826.75039138907,276839.17078277783,279046.43078277772,{"$f":"SUM(E65:P65)","v":3257470.0321669457}]
[{"$f":"IF(ISBLANK(C66),\"\",COUNTA($C$14:C66))","v":44},303.99," INTANGIBLE PLANT  CLOUD SOFTWARE",null,163900.74,165063.65,168686.28999999998,172217.58,173813.49000000002,175272.13,176436.77000000002,178616.34,181285.12000000002,183395.59,184983.04000000001,187386.79,{"$f":"SUM(E66:P66)","v":2111057.5300000003}]
[{"$f":"IF(ISBLANK(C67),\"\",COUNTA($C$14:C67))","v":45},null,"TOTAL AMORTIZATION EXPENSE 2025",null,{"$f":"SUM(E64:E66)","v":444081.37204200012},{"$f":"SUM(F64:F66)","v":439132.93704200012},437177.32704200054,434860.08204200002,437342.30704200012,441267.46000000008,444252.65000000008,450278.14,455351.58499999996,458410.57039138908,462010.44078277785,466621.45078277774,5370786.3221669458]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C27","v":"DEPRECIATION BY GAS PLANT ACCOUNT"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
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[]
[{"$f":"+A20+1","v":7},"DISTRIBUTION PLANT (LESS SMRP)"]
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[]
[{"$f":"+A56+1","v":42},"GENERAL PLANT"]
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[]
[{"$f":"+A73+1","v":58},"OTHER PLANT"]
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[]
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[]
[{"$f":"+A79+1","v":62},"SMRP PLANT"]
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[69]
[70,null,"TOTAL GAS PLANT IN SERVICE",{"$f":"+D87+D79","v":39676080.172166958},{"$f":"+E87+E79","v":0},{"$f":"+F87+F79","v":39676080.172166958}]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C28","v":"PROPOSED ADJUSTMENTS TO PLANT IN SERVICE"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
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[]
["ADJUSTMENTS ARE INCORPORATED INTO SCHEDULE B-2.1."]
["PLEASE SEE THE TESTIMONY OF L. BLACK."]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C28","v":"PROPOSED ADJUSTMENTS TO PLANT IN SERVICE"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
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[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
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[]
["ADJUSTMENTS ARE INCORPORATED INTO SCHEDULE B-2.1."]
["PLEASE SEE THE TESTIMONY OF L. BLACK."]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C29","v":"GROSS ADDITIONS, RETIREMENTS AND TRANSFERS"}]
[{"$f":"'General Headers Index'!B13","v":"SEPTEMBER 2025 TO AUGUST 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$29","v":"SCHEDULE B-2.3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,"SHEET 1 OF 4"]
[{"$f":"'General Headers Index'!$B$40&\" WPB-2.1.C\"","v":"WORKPAPER REFERENCE NO(S): WPB-2.1.C"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"BASE PERIOD",null,null,null,"BASE PERIOD"]
["LINE","ACCT.",null,"BEGINNING",null,null,null,"ENDING"]
["NO.","NO.","ACCOUNT TITLE","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5 = 1 + 2 + 3 + 4)"]
[null,null,null,"$","$","$","$","$"]
[]
[1,"ACCOUNT 101/106 GAS PLANT IN SERVICE - GENERAL"]
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[]
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[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"GROSS ADDITIONS, RETIREMENTS AND TRANSFERS"}]
[{"$f":"A4","v":"SEPTEMBER 2025 TO AUGUST 2026"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"H6","v":"SCHEDULE B-2.3"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,"SHEET 2 OF 4"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S): WPB-2.1.C"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"BASE PERIOD",null,null,null,"BASE PERIOD"]
["LINE","ACCT.",null,"BEGINNING",null,null,null,"ENDING"]
["NO.","NO.","ACCOUNT TITLE","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5 = 1 + 2 + 3 + 4)"]
[null,null,null,"$","$","$","$","$"]
[]
[1,null,"GENERAL PLANT"]
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[]
[{"$f":"A90+1","v":17},null,"OTHER PLANT"]
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[]
[{"$f":"A93+1","v":19},null,"TOTAL GAS PLANT IN SERVICE (LESS SMRP)",{"$f":"D90+D58+D22+D94","v":860435088.19999993},{"$f":"E90+E58+E22+E94","v":32940913.770559799},{"$f":"F90+F58+F22+F94","v":-6845835.4122504741},{"$f":"G90+G58+G22+G94","v":0},{"$f":"H90+H58+H22+H94","v":886530166.5583092}]
[]
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[]
[{"$f":"+A104+1","v":27},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"+D104+D96","v":878125204.16999996},{"$f":"+E104+E96","v":82285912.441836253},{"$f":"+F104+F96","v":-11549410.742250474},{"$f":"+G104+G96","v":0},{"$f":"+H104+H96","v":948861705.86958563}]

{"sheet":"B-2.3 Forecast Adds, Ret, Trans","index":30,"n_rows":107,"n_cols":9,"rows_kept":107,"cut":false,"hidden":false,"merged":[[62,0,62,8],[0,0,0,8],[61,0,61,8],[60,0,60,8],[59,0,59,8],[3,0,3,8],[2,0,2,8],[1,0,1,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$29","v":"GROSS ADDITIONS, RETIREMENTS AND TRANSFERS"}]
[{"$f":"'General Headers Index'!B20","v":"JANUARY 2027 TO DECEMBER 2027"}]
[]
["DATA:_____BASE PERIOD___X___FORECASTED PERIOD",null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$29","v":"SCHEDULE B-2.3"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 3 OF 4"]
[{"$f":"'General Headers Index'!$B$40&\" WPB-2.1.C\"","v":"WORKPAPER REFERENCE NO(S): WPB-2.1.C"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"FORECAST PERIOD",null,null,null,"FORECAST PERIOD"]
["LINE","ACCT.",null,"BEGINNING",null,null,null,"ENDING","13 MONTH"]
["NO.","NO.","ACCOUNT TITLE","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE","AVERAGE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5 = 1 + 2 + 3 + 4)","(6)"]
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[]
[1,"ACCOUNT 101/106 GAS PLANT IN SERVICE - GENERAL"]
[{"$f":"A16+1","v":2},null,"INTANGIBLE PLANT"]
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[]
[{"$f":"A22+1","v":8},null,"DISTRIBUTION PLANT (LESS SMRP)"]
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[42,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(D45:D57,D25:D44)","v":863310324.65752268},36056723.215307973,-9570853.2535452321,0,889796194.61928535,874110355.77309775]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"GROSS ADDITIONS, RETIREMENTS AND TRANSFERS"}]
[{"$f":"A4","v":"JANUARY 2027 TO DECEMBER 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"I6","v":"SCHEDULE B-2.3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 4 OF 4"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S): WPB-2.1.C"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[]
[null,null,null,"FORECAST PERIOD",null,null,null,"FORECAST PERIOD"]
["LINE","ACCT.",null,"BEGINNING",null,null,null,"ENDING","13 MONTH"]
["NO.","NO.","ACCOUNT TITLE","BALANCE","ADDITIONS","RETIREMENTS","TRANSFERS","BALANCE","AVERAGE"]
[null,null,null,"(1)","(2)","(3)","(4)","(5 = 1 + 2 + 3 + 4)","(6)"]
[null,null,null,"$","$","$","$","$","$"]
[]
[1,null,"GENERAL PLANT"]
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[]
[{"$f":"A91+1","v":17},null,"OTHER PLANT"]
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[null,null,"TOTAL OTHER PLANT",{"$f":"SUM(D94)","v":-777092},0,0,0,-777092,-777092]
[]
[{"$f":"A94+1","v":19},null,"TOTAL PLANT (LESS SMRP)",{"$f":"D91+D58+D22+D95","v":900016833.18484604},42126962.082206324,-12664550.505059602,0,929479244.76199269,911487309.26780367]
[]
[{"$f":"+A97+1","v":20},null,"SMRP PLANT"]
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[]
[{"$f":"+A105+1","v":27},null,"TOTAL GAS PLANT IN SERVICE",{"$f":"+D105+D97","v":986881321.7957567},103723794.08220632,-17860840.5050596,0,1072744275.3729033,1021012189.7248681]

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[]
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[null,null,null,null,null,null,"COMMISSION",null,"EXPLANATION"]
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["NO.","NO.","OF PROPERTY","COST","BASIS","ADJUSTMENT","(DOCKET NO.)","ACQUISITION","TREATMENT"]
[]
["NONE"]

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[{"$f":"'Index B'!C30","v":"PROPERTY MERGED OR ACQUIRED"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$30","v":"SCHEDULE B-2.4"}]
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[]
[null,null,null,null,null,null,"COMMISSION",null,"EXPLANATION"]
["LINE","ACCT.","DESCRIPTION","ACQUISITION","COST","ACQUISITION","APPROVAL DATE","DATE OF","OF"]
["NO.","NO.","OF PROPERTY","COST","BASIS","ADJUSTMENT","(DOCKET NO.)","ACQUISITION","TREATMENT"]
[]
["NONE"]

{"sheet":"B-2.5 Leased Property (Base)","index":33,"n_rows":15,"n_cols":8,"rows_kept":15,"cut":false,"hidden":false,"merged":[[3,0,3,7],[2,0,2,7],[1,0,1,7],[0,0,0,7],[14,0,14,7]]}
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C31","v":"LEASED PROPERTY"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$31","v":"SCHEDULE B-2.5"}]
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[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,"DOLLAR"]
[null,"IDENTIFICATION",null,null,null,null,"VALUE OF"]
["LINE","OR REFERENCE","DESCRIPTION OF TYPE","NAME OF","FREQUENCY","AMOUNT OF","PROPERTY","EXPLAIN METHOD OF"]
["NO.","NUMBER","AND USE OF PROPERTY","LESSEE","OF PAYMENT","LEASE PAYMENT","INVOLVED","CAPITALIZATION"]
[]
["COLUMBIA GAS OF KENTUCKY, INC. DOES NOT HAVE ANY CAPITAL LEASES IN RATE BASE."]

{"sheet":"B-2.5 Leased Prop (Forecast)","index":34,"n_rows":15,"n_cols":8,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7],[2,0,2,7],[3,0,3,7],[14,0,14,7]]}
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C31","v":"LEASED PROPERTY"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$31","v":"SCHEDULE B-2.5"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,"DOLLAR"]
[null,"IDENTIFICATION",null,null,null,null,"VALUE OF"]
["LINE","OR REFERENCE","DESCRIPTION OF TYPE","NAME OF","FREQUENCY","AMOUNT OF","PROPERTY","EXPLAIN METHOD OF"]
["NO.","NUMBER","AND USE OF PROPERTY","LESSEE","OF PAYMENT","LEASE PAYMENT","INVOLVED","CAPITALIZATION"]
[]
["COLUMBIA GAS OF KENTUCKY, INC. DOES NOT HAVE ANY CAPITAL LEASES IN RATE BASE."]

{"sheet":"B-2.6 Property Held (Base)","index":35,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[13,0,13,11],[3,0,3,11],[2,0,2,11],[1,0,1,11],[0,0,0,11],[10,10,10,11]]}
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C32","v":"PROPERTY HELD FOR FUTURE USE INCLUDED IN RATE BASE"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$32","v":"SCHEDULE B-2.6"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
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[]
[null,"DESCRIPTION",null,null,null,"NET"]
["LINE","AND LOCATION","ACQUISITION","ORIGINAL","ACCUMULATED","ORIGINAL",null,"REVENUE REALIZED",null,null,"EXPENSES INCURRED"]
["NO.","OF PROPERTY","DATE","COST","DEPRECIATION","COST","AMOUNT","ACCT. NO.","DESCRIPTION","AMOUNT","ACCT. NO.","DESCRIPTION"]
[]
["NONE "]

{"sheet":"B-2.6 Property Held (Forecast)","index":36,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[13,0,13,11],[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[10,10,10,11]]}
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C32","v":"PROPERTY HELD FOR FUTURE USE INCLUDED IN RATE BASE"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$32","v":"SCHEDULE B-2.6"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,"DESCRIPTION",null,null,null,"NET"]
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["NO.","OF PROPERTY","DATE","COST","DEPRECIATION","COST","AMOUNT","ACCT. NO.","DESCRIPTION","AMOUNT","ACCT. NO.","DESCRIPTION"]
[]
["NONE "]

{"sheet":"B-2.7 PP&E Excluded (Base)","index":37,"n_rows":15,"n_cols":11,"rows_kept":15,"cut":false,"hidden":false,"merged":[[3,0,3,10],[2,0,2,10],[1,0,1,10],[0,0,0,10],[14,0,14,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$33","v":"PROPERTY EXCLUDED FROM RATE BASE"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$33","v":"SCHEDULE B-2.7"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,null,null,"PERIOD"]
[null,null,"ACCOUNT TITLE OR",null,null,null,"NET",null,"REVENUE AND EXPENSE",null,"REASONS"]
["LINE","ACCT.","DESCRIPTION OF ","IN-SERVICE","ORIGINAL","ACCUMULATED","ORIGINAL",null,"ACCT.",null,"FOR"]
["NO.","NO.","EXCLUDED PROPERTY","DATE","COST","DEPRECIATION","COST","AMOUNT","NO.","DESCRIPTION","EXCLUSION"]
[]
["SMRP INVESTMENTS FOR YEARS 2025 & 2026"]

{"sheet":"B-2.7 PP&E Excluded (Forecast)","index":38,"n_rows":15,"n_cols":11,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[14,0,14,10]]}
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$33","v":"PROPERTY EXCLUDED FROM RATE BASE"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$33","v":"SCHEDULE B-2.7"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,null,null,"PERIOD"]
[null,null,"ACCOUNT TITLE OR",null,null,null,"NET",null,"REVENUE AND EXPENSE",null,"REASONS"]
["LINE","ACCT.","DESCRIPTION OF ","IN-SERVICE","ORIGINAL","ACCUMULATED","ORIGINAL",null,"ACCT.",null,"FOR"]
["NO.","NO.","EXCLUDED PROPERTY","DATE","COST","DEPRECIATION","COST","AMOUNT","NO.","DESCRIPTION","EXCLUSION"]
[]
["SMRP INVESTMENTS FOR YEARS 2025, 2026 & 2027"]

{"sheet":"B-3 Accum Dep& Amort (Base)","index":39,"n_rows":112,"n_cols":11,"rows_kept":112,"cut":false,"hidden":false,"merged":[[69,6,69,10],[1,0,1,10],[0,0,0,10],[63,0,63,10],[62,0,62,10],[61,0,61,10],[60,0,60,10],[3,0,3,10],[2,0,2,10],[9,6,9,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C34","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$34","v":"SCHEDULE B-3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 4"]
["WORKPAPER REFERENCE NO(S).: WPB-2.1.C",null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,"BASE PERIOD","< --------------------------------- RESERVE BALANCES --------------------------------- >"]
["LINE",null,"ACCT.",null,null,"TOTAL COMPANY","TOTAL","JURISDICTIONAL","JURISDICTIONAL",null,"ADJUSTED"]
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["(A)",null,"(B)",null,"(C)","(D)","(E)","(F)","(G)","(H)","(I)"]
[null,null,null,null,null,"(1)","(2 = 4)","(3)","(4)","(5)","(6 = 4 + 5)"]
[null,null,null,null,null,"$","$",null,"$","$","$"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E$17:E17))","v":1},null,null,null,"INTANGIBLE PLANT"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,301,null,"ORGANIZATION",{"$f":"+'B-2.1 Base Period GPA'!D16","v":521.20000000000005},{"$f":"I18","v":0},1,{"$f":"+'WPB-2.1.C Plant Detail'!Q2210","v":0},0,{"$f":"J18+I18","v":0}]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,303,null,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"+'B-2.1 Base Period GPA'!D17","v":67762.62999999999},57883.530000000035,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2211","v":57883.530000000035},0,57883.530000000035]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,303.3,null,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"+'B-2.1 Base Period GPA'!D18","v":17043376.698613539},6677445.2522519976,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2212","v":6677445.2522519976},0,6677445.2522519976]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,303.99,null,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"+'B-2.1 Base Period GPA'!D19","v":7530279.6770827696},1754427.6299999994,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2213","v":1754427.6299999994},0,1754427.6299999994]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,null,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(F18:F21)","v":24641940.205696307},{"$f":"SUM(G18:G21)","v":8489756.4122519977},null,{"$f":"SUM(I18:I21)","v":8489756.4122519977},{"$f":"SUM(J18:J21)","v":0},{"$f":"SUM(K18:K21)","v":8489756.4122519977}]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":""}]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":7},null,null,null,"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":8},null,374.1,null,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"+'B-2.1 Base Period GPA'!D23","v":865477.56},{"$f":"I25","v":0},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2217","v":0},0,{"$f":"J25+I25","v":0}]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":9},null,374.2,null,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"+'B-2.1 Base Period GPA'!D24","v":3882282.2553657973},470789.14908492583,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2218","v":470789.14908492583},0,470789.14908492583]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":10},null,374.4,null,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"+'B-2.1 Base Period GPA'!D25","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2219","v":0},0,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":11},null,374.5,null,"RIGHTS OF WAY",{"$f":"+'B-2.1 Base Period GPA'!D26","v":2692648.6299999994},1229518.0400000003,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2220","v":1229518.0400000003},0,1229518.0400000003]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":12},null,375,null,"REGULATING STRUCTURES",{"$f":"+'B-2.1 Base Period GPA'!D27","v":3545377.7712580026},{"$f":"I29","v":668886.29392733867},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2221","v":668886.29392733867},0,{"$f":"J29+I29","v":668886.29392733867}]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":13},null,375.2,null,"STRUC & IMPROV-CITY GATE M & R",{"$f":"+'B-2.1 Base Period GPA'!D28","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2222","v":0},0,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":14},null,375.3,null,"STRUC & IMPROV-GENERAL M & R",{"$f":"+'B-2.1 Base Period GPA'!D29","v":0},-77.66,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2223","v":-77.66},0,-77.66]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":15},null,375.4,null,"STRUC & IMPROV-REGULATING ",{"$f":"+'B-2.1 Base Period GPA'!D30","v":0},-963.07000000006519,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2224","v":-963.07000000006519},0,-963.07000000006519]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":16},null,375.6,null,"STRUC & IMPROV-DISTR. IND. M & R",{"$f":"+'B-2.1 Base Period GPA'!D31","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2225","v":0},0,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":17},null,375.7,null,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",{"$f":"+'B-2.1 Base Period GPA'!D32","v":9466014.4700000007},5172913.0500000017,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2226","v":5172913.0500000017},0,5172913.0500000017]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$17:E35))","v":18},null,375.71,null,"STRUC & IMPROV-OTHER DISTR SYS-ILP",{"$f":"+'B-2.1 Base Period GPA'!D33","v":707587.79999999993},684564.97999999963,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2227","v":684564.97999999963},0,684564.97999999963]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$17:E36))","v":19},null,375.8,null,"STRUC & IMPROV-COMMUNICATIONS",{"$f":"+'B-2.1 Base Period GPA'!D34","v":132125.04},22502.329999999994,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2228","v":22502.329999999994},0,22502.329999999994]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$17:E37))","v":20},null,376,null,"MAINS (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D35","v":494750544.28059274},95844800.905782625,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2229","v":95844800.905782625},0,95844800.905782625]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$17:E38))","v":21},null,378,null,"M & R STATION EQUIP-REG (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D36","v":31463900.206909351},{"$f":"I38","v":559381.78509300551},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2230","v":559381.78509300551},0,{"$f":"J38+I38","v":559381.78509300551}]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$17:E39))","v":22},null,378.1,null,"M & R STATION EQUIP-GENERAL",{"$f":"+'B-2.1 Base Period GPA'!D37","v":0},-1359.7199999999139,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2231","v":-1359.7199999999139},0,-1359.7199999999139]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$17:E40))","v":23},null,378.2,null,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D38","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2232","v":0},0,0]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$17:E41))","v":24},null,378.3,null,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"+'B-2.1 Base Period GPA'!D39","v":0},3.9999999993597157E-2,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2233","v":3.9999999993597157E-2},0,3.9999999993597157E-2]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$17:E42))","v":25},null,379,null,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"+'B-2.1 Base Period GPA'!D40","v":1555047.87},{"$f":"I42","v":454373.23},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2234","v":454373.23},0,{"$f":"J42+I42","v":454373.23}]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$17:E43))","v":26},null,379.1,null,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"+'B-2.1 Base Period GPA'!D41","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2235","v":0},0,0]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$17:E44))","v":27},null,380,null,"SERVICES (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D42","v":244154574.23275948},78526153.730286345,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2236","v":78526153.730286345},0,78526153.730286345]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$17:E45))","v":28},null,381,null,"METERS",{"$f":"+'B-2.1 Base Period GPA'!D43","v":20242926.555813238},{"$f":"I45","v":2388099.068790854},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2237","v":2388099.068790854},0,{"$f":"J45+I45","v":2388099.068790854}]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$17:E46))","v":29},null,381.1,null,"METERS - AMR",{"$f":"+'B-2.1 Base Period GPA'!D44","v":8252969.3900000025},3495913.2799999989,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2238","v":3495913.2799999989},0,3495913.2799999989]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$17:E47))","v":30},null,382,null,"METER INSTALLATIONS (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D45","v":12936268.661905671},5532193.9306430072,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2239","v":5532193.9306430072},0,5532193.9306430072]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$17:E48))","v":31},null,383,null,"HOUSE REGULATORS (LESS SMRP)",{"$f":"+'B-2.1 Base Period GPA'!D46","v":9741313.0370415431},4116160.8498069728,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2240","v":4116160.8498069728},0,4116160.8498069728]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$17:E49))","v":32},null,384,null,"HOUSE REGULATOR INSTALLATIONS",{"$f":"+'B-2.1 Base Period GPA'!D47","v":-226.50780679146283},-350.03930516899601,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2241","v":-350.03930516899601},0,-350.03930516899601]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$17:E50))","v":33},null,385,null,"INDUSTRIAL M & R STATION EQUIPMENT",{"$f":"+'B-2.1 Base Period GPA'!D48","v":6800470.5331032071},1479454.1434824015,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2242","v":1479454.1434824015},0,1479454.1434824015]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$17:E51))","v":34},null,387.2,null,"OTHER EQUIP-ODORIZATION",{"$f":"+'B-2.1 Base Period GPA'!D49","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2243","v":0},0,0]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$17:E52))","v":35},null,387.4,null,"OTHER EQUIP-FMV",{"$f":"+'B-2.1 Base Period GPA'!D50","v":0},1260703.6200000001,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2244","v":1260703.6200000001},0,1260703.6200000001]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$17:E53))","v":36},null,387.41,null,"OTHER EQUIP-TELEPHONE",{"$f":"+'B-2.1 Base Period GPA'!D51","v":0},-187775.15,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2245","v":-187775.15},0,-187775.15]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$17:E54))","v":37},null,387.42,null,"OTHER EQUIPMENT-RADIO",{"$f":"+'B-2.1 Base Period GPA'!D52","v":10361.510000000009},-45679.950000000012,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2246","v":-45679.950000000012},0,-45679.950000000012]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$17:E55))","v":38},null,387.44,null,"OTHER EQUIP-OTHER COMMUNICATION",{"$f":"+'B-2.1 Base Period GPA'!D53","v":0},-51441.560000000012,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2247","v":-51441.560000000012},0,-51441.560000000012]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$17:E56))","v":39},null,387.45,null,"OTHER EQUIP-TELEMETERING",{"$f":"+'B-2.1 Base Period GPA'!D54","v":2340180.2973420429},-253861.33878890722,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2248","v":-253861.33878890722},0,-253861.33878890722]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$17:E57))","v":40},null,387.46,null,"OTHER EQUIP-CUST INFO SERVICE",{"$f":"+'B-2.1 Base Period GPA'!D55","v":12269.38},6685.9899999999952,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2249","v":6685.9899999999952},0,6685.9899999999952]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$17:E58))","v":41},null,387.5,null,"GPS PIPE LOCATORS",{"$f":"+'B-2.1 Base Period GPA'!D56","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2250","v":0},0,0]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$17:E59))","v":42},null,null,null,"TOTAL DISTRIBUTION PLANT (LESS SMRP)",{"$f":"SUM(F45:F58,F25:F44)","v":853552112.97428417},{"$f":"SUM(G45:G58,G25:G44)","v":201371585.92880341},null,{"$f":"SUM(I45:I58,I25:I44)","v":201371585.92880341},{"$f":"SUM(J45:J58,J25:J44)","v":0},{"$f":"SUM(K45:K58,K25:K44)","v":201371585.92880341}]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$45:E60))","v":""}]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"A4","v":"AS OF AUGUST 31, 2026"}]
[]
["DATA: _X_ BASE PERIOD ___ FORECASTED PERIOD     ",null,null,null,null,null,null,null,null,null,{"$f":"K6","v":"SCHEDULE B-3"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 2 OF 4"]
["WORKPAPER REFERENCE NO(S).: WPB-3.1",null,null,null,null,null,null,null,null,null,{"$f":"K8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,"BASE PERIOD","< --------------------------------- RESERVE BALANCES --------------------------------- >"]
["LINE",null,"ACCT.",null,null,"TOTAL COMPANY","TOTAL","JURISDICTIONAL","JURISDICTIONAL",null,"ADJUSTED"]
["NO.",null,"NO.",null,"ACCOUNT TITLES","INVESTMENT","COMPANY","PERCENT","TOTAL","ADJUSTMENTS","JURISDICTION"]
["(A)",null,"(B)",null,"(C)","(D)","(E)","(F)","(G)","(H)","(I)"]
[null,null,null,null,null,"(1)","(2 = 4)","(3)","(4)","(5)","(6 = 4 + 5)"]
[null,null,null,null,null,"$","$",null,"$","$","$"]
[]
[{"$f":"IF(ISBLANK(E77),\"\",COUNTA($E$77:E77))","v":1},null,null,null,"GENERAL PLANT"]
[{"$f":"IF(ISBLANK(E78),\"\",COUNTA($E$77:E78))","v":2},null,391.1,null,"OFFICE FURN & EQUIP-UNSPECIFIED",{"$f":"+'B-2.1 Base Period GPA'!D60","v":1602374.63},{"$f":"I78","v":474833.60999999993},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2271","v":474833.60999999993},0,{"$f":"J78+I78","v":474833.60999999993}]
[{"$f":"IF(ISBLANK(E79),\"\",COUNTA($E$77:E79))","v":3},null,391.11,null,"OFFICE FURN & EQUIP-DATA HANDLING ",{"$f":"+'B-2.1 Base Period GPA'!D61","v":0},-1.4552248295274239E-13,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2272","v":-1.4552248295274239E-13},0,-1.4552248295274239E-13]
[{"$f":"IF(ISBLANK(E80),\"\",COUNTA($E$77:E80))","v":4},null,391.12,null,"OFFICE FURN & EQUIP-INFO SYSTEMS",{"$f":"+'B-2.1 Base Period GPA'!D62","v":591397.48},118361.49999999999,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2273","v":118361.49999999999},0,118361.49999999999]
[{"$f":"IF(ISBLANK(E81),\"\",COUNTA($E$77:E81))","v":5},null,392.2,null,"TRANS EQUIP-TRAILERS OVER $1,000",{"$f":"+'B-2.1 Base Period GPA'!D63","v":48924.4},17804.399999999991,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2274","v":17804.399999999991},0,17804.399999999991]
[{"$f":"IF(ISBLANK(E82),\"\",COUNTA($E$77:E82))","v":6},null,392.21,null,"TRANS EQUIP-TRAILERS $1,000 or LESS",{"$f":"+'B-2.1 Base Period GPA'!D64","v":24462.2},44864.109999999993,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2275","v":44864.109999999993},0,44864.109999999993]
[{"$f":"IF(ISBLANK(E83),\"\",COUNTA($E$77:E83))","v":7},null,393,null,"STORES EQUIPMENT",{"$f":"+'B-2.1 Base Period GPA'!D65","v":0},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2276","v":0},0,0]
[{"$f":"IF(ISBLANK(E84),\"\",COUNTA($E$77:E84))","v":8},null,394.1,null,"TOOLS,SHOP, & GAR EQ-GARAGE & SERV ",{"$f":"+'B-2.1 Base Period GPA'!D66","v":0},-5193.18,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2277","v":-5193.18},0,-5193.18]
[{"$f":"IF(ISBLANK(E85),\"\",COUNTA($E$77:E85))","v":9},null,394.11,null,"TOOLS,SHOP, & GAR EQ-CNG STATIONARY",{"$f":"+'B-2.1 Base Period GPA'!D67","v":0},-26071.5,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2278","v":-26071.5},0,-26071.5]
[{"$f":"IF(ISBLANK(E86),\"\",COUNTA($E$77:E86))","v":10},null,394.13,null,"TOOLS,SHOP, & GAR EQ-UND TANK CLEANUP",{"$f":"+'B-2.1 Base Period GPA'!D68","v":0},37937.360000000001,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2279","v":37937.360000000001},0,37937.360000000001]
[{"$f":"IF(ISBLANK(E87),\"\",COUNTA($E$77:E87))","v":11},null,394.2,null,"TOOLS,SHOP, & GAR EQ-SHOP EQUIP",{"$f":"+'B-2.1 Base Period GPA'!D69","v":0},185.21,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2280","v":185.21},0,185.21]
[{"$f":"IF(ISBLANK(E88),\"\",COUNTA($E$77:E88))","v":12},null,394.3,null,"TOOLS,SHOP, & GAR EQ-TOOLS & OTHER ",{"$f":"+'B-2.1 Base Period GPA'!D70","v":6473681.6185486205},2154907.5214929646,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2281","v":2154907.5214929646},0,2154907.5214929646]
[{"$f":"IF(ISBLANK(E89),\"\",COUNTA($E$77:E89))","v":13},null,395,null,"LABORATORY",{"$f":"+'B-2.1 Base Period GPA'!D71","v":59420.069780050842},0,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2282","v":0},0,0]
[{"$f":"IF(ISBLANK(E90),\"\",COUNTA($E$77:E90))","v":14},null,396,null,"POWER OPERATED EQUIP-GENERAL TOOLS",{"$f":"+'B-2.1 Base Period GPA'!D72","v":185547},171938.14,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2283","v":171938.14},0,171938.14]
[{"$f":"IF(ISBLANK(E91),\"\",COUNTA($E$77:E91))","v":15},null,398,null,"MISCELLANEOUS EQUIPMENT",{"$f":"+'B-2.1 Base Period GPA'!D73","v":127397.97999999998},71343.25,null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2284","v":71343.25},0,71343.25]
[{"$f":"IF(ISBLANK(E92),\"\",COUNTA($E$77:E92))","v":16},null,null,null,"TOTAL GENERAL PLANT",{"$f":"SUM(F78:F91)","v":9113205.3783286735},{"$f":"SUM(G78:G91)","v":3060910.4214929645},null,{"$f":"SUM(I78:I91)","v":3060910.4214929645},{"$f":"SUM(J78:J91)","v":0},{"$f":"SUM(K78:K91)","v":3060910.4214929645}]
[{"$f":"IF(ISBLANK(E93),\"\",COUNTA($E$77:E93))","v":""}]
[{"$f":"IF(ISBLANK(E94),\"\",COUNTA($E$77:E94))","v":17},null,null,null,"OTHER PLANT"]
[{"$f":"IF(ISBLANK(E95),\"\",COUNTA($E$77:E95))","v":18},null,378.21,null,"M & R STA EQUIP REG FMV",{"$f":"+'B-2.1 Base Period GPA'!D77","v":-777092},{"$f":"I95","v":-267794.60000000021},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2288","v":-267794.60000000021},0,{"$f":"J95+I95","v":-267794.60000000021}]
[{"$f":"IF(ISBLANK(E96),\"\",COUNTA($E$77:E96))","v":19},null,null,null,"TOTAL OTHER PLANT",{"$f":"SUM(F95)","v":-777092},{"$f":"SUM(G95)","v":-267794.60000000021},null,{"$f":"SUM(I95)","v":-267794.60000000021},{"$f":"SUM(J95)","v":0},{"$f":"SUM(K95)","v":-267794.60000000021}]
[{"$f":"IF(ISBLANK(E97),\"\",COUNTA($E$77:E97))","v":""}]
[{"$f":"IF(ISBLANK(E98),\"\",COUNTA($E$77:E98))","v":20},null,null,null,"SUBTOTAL PLANT (LESS SMRP)",{"$f":"F22+F59+F92+F96","v":886530166.5583092},{"$f":"G22+G59+G92+G96","v":212654458.16254839},null,{"$f":"I22+I59+I92+I96","v":212654458.16254839},{"$f":"J22+J59+J92+J96","v":0},{"$f":"K22+K59+K92+K96","v":212654458.16254839}]
[{"$f":"IF(ISBLANK(E99),\"\",COUNTA($E$77:E99))","v":""}]
[{"$f":"IF(ISBLANK(E100),\"\",COUNTA($E$77:E100))","v":21},null,null,null,"RETIREMENT WORK IN PROGRESS",0,{"$f":"I100","v":-4921118.96},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2293","v":-4921118.96},0,{"$f":"J100+I100","v":-4921118.96}]
[{"$f":"IF(ISBLANK(E101),\"\",COUNTA($E$77:E101))","v":""}]
[{"$f":"IF(ISBLANK(E102),\"\",COUNTA($E$77:E102))","v":22},null,null,null,"TOTAL PLANT (LESS SMRP)",{"$f":"F98+F100","v":886530166.5583092},{"$f":"G98+G100","v":207733339.20254838},null,{"$f":"I98+I100","v":207733339.20254838},{"$f":"J98+J100","v":0},{"$f":"K98+K100","v":207733339.20254838}]
[{"$f":"IF(ISBLANK(E103),\"\",COUNTA($E$77:E103))","v":""}]
[{"$f":"IF(ISBLANK(E104),\"\",COUNTA($E$77:E104))","v":23},null,null,null,"SMRP PLANT"]
[{"$f":"IF(ISBLANK(E105),\"\",COUNTA($E$77:E105))","v":24},null,376,null,"MAINS ",{"$f":"+'B-2.1 Base Period GPA'!D83","v":47626379.789873607},{"$f":"I105","v":-1690405.7964179995},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2299","v":-1690405.7964179995},0,{"$f":"J105+I105","v":-1690405.7964179995}]
[{"$f":"IF(ISBLANK(E106),\"\",COUNTA($E$77:E106))","v":25},null,378.2,null,"M & R STA EQUIP-GENERAL-REGULATING ",{"$f":"+'B-2.1 Base Period GPA'!D84","v":-249884.41999999998},{"$f":"I106","v":-283188.948432},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2300","v":-283188.948432},0,{"$f":"J106+I106","v":-283188.948432}]
[{"$f":"IF(ISBLANK(E107),\"\",COUNTA($E$77:E107))","v":26},null,380,null,"SERVICES",{"$f":"+'B-2.1 Base Period GPA'!D85","v":13636344.286259999},{"$f":"I107","v":-5557422.9507010542},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2301","v":-5557422.9507010542},0,{"$f":"J107+I107","v":-5557422.9507010542}]
[{"$f":"IF(ISBLANK(E108),\"\",COUNTA($E$77:E108))","v":27},null,382,null,"METER INSTALLATIONS ",{"$f":"+'B-2.1 Base Period GPA'!D86","v":896924.06114285695},{"$f":"I108","v":-52419.381653000011},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2302","v":-52419.381653000011},0,{"$f":"J108+I108","v":-52419.381653000011}]
[{"$f":"IF(ISBLANK(E109),\"\",COUNTA($E$77:E109))","v":28},null,383,null,"HOUSE REGULATORS ",{"$f":"+'B-2.1 Base Period GPA'!D87","v":421775.59399999992},{"$f":"I109","v":26.177691500000265},null,{"$f":"+'WPB-2.1.C Plant Detail'!Q2303","v":26.177691500000265},0,{"$f":"J109+I109","v":26.177691500000265}]
[{"$f":"IF(ISBLANK(E110),\"\",COUNTA($E$77:E110))","v":29},null,null,null,"TOTAL SMRP PLANT",{"$f":"SUM(F105:F109)","v":62331539.311276458},{"$f":"SUM(G105:G109)","v":-7583410.8995125536},null,{"$f":"SUM(I105:I109)","v":-7583410.8995125536},{"$f":"SUM(J105:J109)","v":0},{"$f":"SUM(K105:K109)","v":-7583410.8995125536}]
[{"$f":"IF(ISBLANK(E111),\"\",COUNTA($E$77:E111))","v":""}]
[{"$f":"IF(ISBLANK(E112),\"\",COUNTA($E$77:E112))","v":30},null,null,null,"TOTAL GAS PLANT IN SERVICE",{"$f":"+F110+F102","v":948861705.86958563},{"$f":"+G110+G102","v":200149928.30303583},null,{"$f":"+I110+I102","v":200149928.30303583},{"$f":"+J110+J102","v":0},{"$f":"+K110+K102","v":200149928.30303583}]

{"sheet":"B-3 Accum Dep&Amort (Forecast)","index":40,"n_rows":116,"n_cols":12,"rows_kept":116,"cut":false,"hidden":false,"merged":[[72,6,72,11],[62,0,62,11],[63,0,63,11],[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[64,0,64,11],[65,0,65,11],[10,6,10,11]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C34","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$34","v":"SCHEDULE B-3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 4"]
[{"$f":"'General Headers Index'!$B$40&\" WPB-2.1.C\"","v":"WORKPAPER REFERENCE NO(S): WPB-2.1.C"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,{"$f":"\"13 MONTH\"","v":"13 MONTH"}]
[null,null,null,null,null,"AVERAGE","< --------------------------------------------- RESERVE BALANCES ---------------------------------------------- >"]
[null,null,null,null,null,"FORECASTED"]
["LINE",null,"ACCT.",null,null,"PERIOD TOTAL","TOTAL","JURISDICTIONAL","JURISDICTIONAL",null,"ADJUSTED",{"$f":"\"13 MONTH\"","v":"13 MONTH"}]
["NO.",null,"NO.",null,"ACCOUNT TITLES","INVESTMENT","COMPANY","PERCENT","TOTAL","ADJUSTMENTS","JURISDICTION","AVERAGE"]
["(A)",null,"(B)",null,"(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)"]
[null,null,null,null,null,"(1)","(2)","(3)","(4 = 2)","(5)","(6 = 4 + 5)","(7)"]
[null,null,null,null,null,"$","$",null,"$","$","$","$"]
[]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$19:E19))","v":1},null,null,null,"INTANGIBLE PLANT"]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$19:E20))","v":2},null,301,null,"ORGANIZATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q16","v":521.19999999999993},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q16","v":0},1,{"$f":"G20","v":0},0,{"$f":"J20+I20","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!R16","v":0}]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$19:E21))","v":3},null,303,null,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q17","v":67762.62999999999},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q17","v":60895.210000000086},null,60895.210000000086,0,60895.210000000086,{"$f":"'WPB-3.1 AD&A (Forecast)'!R17","v":59765.830000000067}]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$19:E22))","v":4},null,303.3,null,"MISC INTANGIBLE PLANT-OTHER SOFTWARE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q18","v":18003440.657002222},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q18","v":7922357.9925869461},null,7922357.9925869461,0,7922357.9925869461,{"$f":"'WPB-3.1 AD&A (Forecast)'!R18","v":7366976.7466217317}]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$19:E23))","v":5},null,303.99,null,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q19","v":10172694.372919049},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q19","v":4116467.939999999},null,4116467.939999999,0,4116467.939999999,{"$f":"'WPB-3.1 AD&A (Forecast)'!R19","v":3085072.1438461533}]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$19:E24))","v":6},null,null,null,"TOTAL INTANGIBLE PLANT",{"$f":"SUM(F20:F23)","v":28244418.859921269},{"$f":"SUM(G20:G23)","v":12099721.142586945},null,{"$f":"SUM(I20:I23)","v":12099721.142586945},{"$f":"SUM(J20:J23)","v":0},{"$f":"SUM(K20:K23)","v":12099721.142586945},{"$f":"SUM(L20:L23)","v":10511814.720467884}]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$19:E25))","v":""}]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$19:E26))","v":7},null,null,null,"DISTRIBUTION PLANT"]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$19:E27))","v":8},null,374.1,null,"LAND-CITY GATE & MAIN LINE IND. M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q23","v":865477.56000000041},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q23","v":0},null,{"$f":"G27","v":0},0,{"$f":"J27+I27","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!R23","v":0}]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$19:E28))","v":9},null,374.2,null,"LAND-OTHER DISTRIBUTION SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q24","v":3989298.149211531},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q24","v":416312.57898629835},null,{"$f":"G28","v":416312.57898629835},0,416312.57898629835,{"$f":"'WPB-3.1 AD&A (Forecast)'!R24","v":438836.46636920492}]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$19:E29))","v":10},null,374.4,null,"LAND RIGHTS-OTHER DISTR SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q25","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q25","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R25","v":0}]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$19:E30))","v":11},null,374.5,null,"RIGHTS OF WAY",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q26","v":2692648.6299999994},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q26","v":1282473.4799999997},null,1282473.4799999997,0,1282473.4799999997,{"$f":"'WPB-3.1 AD&A (Forecast)'!R26","v":1260932.28}]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$19:E31))","v":12},null,375,null,"REGULATING STRUCTURES",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q27","v":3685137.3403544677},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q27","v":759684.68760720431},null,{"$f":"G31","v":759684.68760720431},0,{"$f":"J31+I31","v":759684.68760720431},{"$f":"'WPB-3.1 AD&A (Forecast)'!R27","v":724417.36318648478}]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$19:E32))","v":13},null,375.2,null,"STRUC & IMPROV-CITY GATE M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q28","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q28","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R28","v":0}]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$19:E33))","v":14},null,375.3,null,"STRUC & IMPROV-GENERAL M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q29","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q29","v":-77.66},null,-77.66,0,-77.66,{"$f":"'WPB-3.1 AD&A (Forecast)'!R29","v":-77.659999999999982}]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$19:E34))","v":15},null,375.4,null,"STRUC & IMPROV-REGULATING ",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q30","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q30","v":-963.07000000006519},null,-963.07000000006519,0,-963.07000000006519,{"$f":"'WPB-3.1 AD&A (Forecast)'!R30","v":-963.07000000006519}]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$19:E35))","v":16},null,375.6,null,"STRUC & IMPROV-DISTR. IND. M & R",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q31","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q31","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R31","v":0}]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$19:E36))","v":17},null,375.7,null,"STRUC & IMPROV-OTHER DISTR. SYSTEMS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q32","v":9466014.4700000007},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q32","v":5537039.0900000008},null,5537039.0900000008,0,5537039.0900000008,{"$f":"'WPB-3.1 AD&A (Forecast)'!R32","v":5394575.5700000012}]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$19:E37))","v":18},null,375.71,null,"STRUC & IMPROV-OTHER DISTR SYS-ILP",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q33","v":707587.8},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q33","v":717959.9},null,717959.9,0,717959.9,{"$f":"'WPB-3.1 AD&A (Forecast)'!R33","v":705436.81999999972}]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$19:E38))","v":19},null,375.8,null,"STRUC & IMPROV-COMMUNICATIONS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q34","v":132125.04},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q34","v":26880.049999999981},null,26880.049999999981,0,26880.049999999981,{"$f":"'WPB-3.1 AD&A (Forecast)'!R34","v":25155.829999999984}]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$19:E39))","v":20},null,376,null,"MAINS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q35","v":503400503.15133631},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q35","v":97928576.330259651},null,97928576.330259651,0,97928576.330259651,{"$f":"'WPB-3.1 AD&A (Forecast)'!R35","v":97006543.285036191}]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$19:E40))","v":21},null,378,null,"M & R STATION EQUIP-REG (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q36","v":33413361.017949983},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q36","v":1705003.079561335},null,{"$f":"G40","v":1705003.079561335},0,{"$f":"J40+I40","v":1705003.079561335},{"$f":"'WPB-3.1 AD&A (Forecast)'!R36","v":1080161.445564558}]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$19:E41))","v":22},null,378.1,null,"M & R STATION EQUIP-GENERAL",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q37","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q37","v":-1359.7199999999139},null,-1359.7199999999139,0,-1359.7199999999139,{"$f":"'WPB-3.1 AD&A (Forecast)'!R37","v":-1359.7199999999139}]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$19:E42))","v":23},null,378.2,null,"M & R STA EQUIP-GENERAL-REGULATING (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q38","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q38","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R38","v":0}]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$19:E43))","v":24},null,378.3,null,"M & R STA EQUIP-GEN-LOCAL GAS PURCH",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q39","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q39","v":3.9999999993597157E-2},null,3.9999999993597157E-2,0,3.9999999993597157E-2,{"$f":"'WPB-3.1 AD&A (Forecast)'!R39","v":3.9999999993597157E-2}]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$19:E44))","v":25},null,379,null,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q40","v":1555047.8700000006},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q40","v":514812.7100000002},null,{"$f":"G44","v":514812.7100000002},0,{"$f":"J44+I44","v":514812.7100000002},{"$f":"'WPB-3.1 AD&A (Forecast)'!R40","v":491176.01000000013}]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$19:E45))","v":26},null,379.1,null,"M & R STA EQUIP-CITY GATE CHECK STA",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q41","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q41","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R41","v":0}]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$19:E46))","v":27},null,380,null,"SERVICES (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q42","v":251105624.83105707},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q42","v":93106895.123483807},null,93106895.123483807,0,93106895.123483807,{"$f":"'WPB-3.1 AD&A (Forecast)'!R42","v":87745649.885046095}]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$19:E47))","v":28},null,381,null,"METERS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q43","v":21899897.75297343},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q43","v":2742240.9207477756},null,{"$f":"G47","v":2742240.9207477756},0,{"$f":"J47+I47","v":2742240.9207477756},{"$f":"'WPB-3.1 AD&A (Forecast)'!R43","v":2614471.5024805884}]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$19:E48))","v":29},null,381.1,null,"METERS - AMR",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q44","v":8252969.3900000015},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q44","v":4267082.0799999963},null,4267082.0799999963,0,4267082.0799999963,{"$f":"'WPB-3.1 AD&A (Forecast)'!R44","v":3974893.779999997}]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$19:E49))","v":30},null,382,null,"METER INSTALLATIONS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q45","v":12571611.842936261},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q45","v":5814935.8308604611},null,5814935.8308604611,0,5814935.8308604611,{"$f":"'WPB-3.1 AD&A (Forecast)'!R45","v":5710479.5624717856}]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$19:E50))","v":31},null,383,null,"HOUSE REGULATORS (LESS SMRP)",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q46","v":9748686.7647432275},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q46","v":4301882.2912390921},null,4301882.2912390921,0,4301882.2912390921,{"$f":"'WPB-3.1 AD&A (Forecast)'!R46","v":4232935.5262183705}]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$19:E51))","v":32},null,384,null,"HOUSE REGULATOR INSTALLATIONS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q47","v":-395.57480865872753},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q47","v":-1010.4145292694556},null,-1010.4145292694556,0,-1010.4145292694556,{"$f":"'WPB-3.1 AD&A (Forecast)'!R47","v":-799.34877248345867}]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$19:E52))","v":33},null,385,null,"INDUSTRIAL M & R STATION EQUIPMENT",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q48","v":7141938.3634075159},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q48","v":1909522.3994033805},null,1909522.3994033805,0,1909522.3994033805,{"$f":"'WPB-3.1 AD&A (Forecast)'!R48","v":1745233.6224735654}]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$19:E53))","v":34},null,387.2,null,"OTHER EQUIP-ODORIZATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q49","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q49","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R49","v":0}]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$19:E54))","v":35},null,387.4,null,"OTHER EQUIP-FMV",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q50","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q50","v":1260703.6200000001},null,1260703.6200000001,0,1260703.6200000001,{"$f":"'WPB-3.1 AD&A (Forecast)'!R50","v":1260703.6200000006}]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$19:E55))","v":36},null,387.41,null,"OTHER EQUIP-TELEPHONE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q51","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q51","v":-187775.15},null,-187775.15,0,-187775.15,{"$f":"'WPB-3.1 AD&A (Forecast)'!R51","v":-187775.14999999994}]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$19:E56))","v":37},null,387.42,null,"OTHER EQUIPMENT-RADIO",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q52","v":10361.510000000009},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q52","v":-44942.950000000012},null,-44942.950000000012,0,-44942.950000000012,{"$f":"'WPB-3.1 AD&A (Forecast)'!R52","v":-45225.79}]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$19:E57))","v":38},null,387.44,null,"OTHER EQUIP-OTHER COMMUNICATION",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q53","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q53","v":-51441.560000000012},null,-51441.560000000012,0,-51441.560000000012,{"$f":"'WPB-3.1 AD&A (Forecast)'!R53","v":-51441.560000000012}]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$19:E58))","v":39},null,387.45,null,"OTHER EQUIP-TELEMETERING",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q54","v":3460190.4839366721},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q54","v":-765823.78874636581},null,-765823.78874636581,0,-765823.78874636581,{"$f":"'WPB-3.1 AD&A (Forecast)'!R54","v":-555976.6443414425}]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$19:E59))","v":40},null,387.46,null,"OTHER EQUIP-CUST INFO SERVICE",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q55","v":12269.380000000003},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q55","v":7558.7899999999945},null,7558.7899999999945,0,7558.7899999999945,{"$f":"'WPB-3.1 AD&A (Forecast)'!R55","v":7223.809999999994}]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$19:E60))","v":41},null,387.5,null,"GPS PIPE LOCATORS",{"$f":"'WPB-2.1.A 13 mo avg Forecast'!Q56","v":0},{"$f":"'WPB-3.1 AD&A (Forecast)'!Q56","v":0},null,0,0,0,{"$f":"'WPB-3.1 AD&A (Forecast)'!R56","v":0}]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$19:E61))","v":42},null,null,null,"TOTAL DISTRIBUTION PLANT",{"$f":"SUM(F47:F60,F27:F46)","v":874110355.77309775},{"$f":"SUM(G47:G60,G27:G46)","v":221246168.68887338},null,{"$f":"SUM(I47:I60,I27:I46)","v":221246168.68887338},{"$f":"SUM(J47:J60,J27:J46)","v":0},{"$f":"SUM(K47:K60,K27:K46)","v":221246168.68887338},{"$f":"SUM(L47:L60,L27:L46)","v":213575207.47573292}]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"A4","v":"AS OF DECEMBER 31, 2027"}]
[]
["DATA: ___ BASE PERIOD __X__ FORECASTED PERIOD     ",null,null,null,null,null,null,null,null,null,null,{"$f":"L6","v":"SCHEDULE B-3"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 4 OF 4"]
["WORKPAPER REFERENCE NO(S).: WPB-3.1",null,null,null,null,null,null,null,null,null,null,{"$f":"L8","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,{"$f":"\"13 MONTH\"","v":"13 MONTH"}]
[null,null,null,null,null,"AVERAGE","< --------------------------------------------- RESERVE BALANCES ---------------------------------------------- >"]
[null,null,null,null,null,"FORECASTED"]
["LINE",null,"ACCT.",null,null,"PERIOD TOTAL","TOTAL","JURISDICTIONAL","JURISDICTIONAL",null,"ADJUSTED",{"$f":"\"13 MONTH\"","v":"13 MONTH"}]
["NO.",null,"NO.",null,"ACCOUNT TITLES","INVESTMENT","COMPANY","PERCENT","TOTAL","ADJUSTMENTS","JURISDICTION","AVERAGE"]
["(A)",null,"(B)",null,"(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)"]
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C35","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B11","v":"BASE PERIOD 09/30/2025 TO 08/31/2026"}]
[]
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[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
["ACCUMULATED DEPRECIATION & AMORTIZATION"]
[{"$f":"A4","v":"BASE PERIOD 09/30/2025 TO 08/31/2026"}]
[]
["DATA: _X_ BASE PERIOD ___ FORECASTED PERIOD     ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P6","v":"WPB-3.1"}]
[{"$f":"'General Headers Index'!B37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 4"]
["WORKPAPER REFERENCE NO(S).: WPB-2.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P8","v":"WITNESS: L. BLACK"}]
[]
["LINE",null,"ACCT.",null,{"$f":"E10","v":"ACTUAL"},"ACTUAL","ACTUAL","ACTUAL","ACTUAL","ACTUAL","PROJECTED","PROJECTED","PROJECTED","PROJECTED","PROJECTED","PROJECTED"]
["NO.",null,"NO.","DESCRIPTION",{"$f":"E11","v":"09/30/2025"},"10/31/2025","11/30/2025","12/31/2025","01/31/2026","02/28/2026","03/31/2026","04/30/2026","05/31/2026","06/30/2026","07/31/2026","08/31/2026"]
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[{"$f":"IF(ISBLANK(C109),\"\",COUNTA($C$74:C109))","v":30},null,"TOTAL GAS PLANT IN SERVICE",null,{"$f":"E107+E99","v":186257628.39032698},{"$f":"F107+F99","v":187839383.73032701},189610863.64032701,189706015.99132699,192165353.72332698,194448073.54232696,195491492.70722774,196753708.20065415,196886379.35716596,198613042.43931478,198840055.72316673,200149928.30303583]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C35","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B31","v":"13 MONTH AVG - FORECAST PERIOD 12/31/2026 TO 12/31/2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Index B'!$A$35","v":"WPB-3.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 4"]
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[]
["LINE",null,"ACCT.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13 MONTH"]
["NO.",null,"NO.","DESCRIPTION","12/31/2026","01/31/2027","02/28/2027","03/31/2027","04/30/2027","05/31/2027","06/30/2027","07/31/2027","08/31/2027","09/30/2027","10/31/2027","11/30/2027","12/31/2027","AVERAGE"]
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[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$15:C22))","v":7},null,"DISTRIBUTION PLANT (LESS SMRP)"]
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[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"A4","v":"13 MONTH AVG - FORECAST PERIOD 12/31/2026 TO 12/31/2027"}]
[]
[{"$f":"A6","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R6","v":"WPB-3.1"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 4 OF 4"]
["WORKPAPER REFERENCE NO(S).: WPB-2.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R8","v":"WITNESS: L. BLACK"}]
[]
["LINE",null,"ACCT.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13 MONTH"]
["NO.",null,"NO.","DESCRIPTION",{"$f":"E11","v":"12/31/2026"},"01/31/2027","02/28/2027","03/31/2027","04/30/2027","05/31/2027","06/30/2027","07/31/2027","08/31/2027","09/30/2027","10/31/2027","11/30/2027","12/31/2027","AVERAGE"]
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[{"$f":"IF(ISBLANK(C73),\"\",COUNTA($C$73:C73))","v":1},null,"GENERAL PLANT"]
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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$36","v":"ADJUSTMENTS TO ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$36","v":"SCHEDULE B-3.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,"BASE PERIOD"]
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[]
["ADJUSTMENTS ARE INCORPORATED INTO SCHEDULE B-3."]
["PLEASE SEE THE TESTIMONY OF L. BLACK."]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$36","v":"ADJUSTMENTS TO ACCUMULATED DEPRECIATION AND AMORTIZATION"}]
[{"$f":"'General Headers Index'!B19","v":"FORECASTED TEST PERIOD 12/31/2026 to 12/31/2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$36","v":"SCHEDULE B-3.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,null,null,"FORECAST PERIOD"]
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[]
["ADJUSTMENTS ARE INCORPORATED INTO SCHEDULE B-3."]
["PLEASE SEE THE TESTIMONY OF L. BLACK."]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$37","v":"CONSTRUCTION WORK IN PROGRESS"}]
[{"$f":"'General Headers Index'!B27","v":"AS OF FEBRUARY 28, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$37","v":"SCHEDULE B-4"}]
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[]
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[]
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[{"$f":"A19+1","v":3},null,303.3,null,"MISC INTANGIBLE PLANT",null,3227979.2000000007,null,{"$f":"G20-K20","v":3227979.2000000007},null,0,null,null,null,{"$f":"K20","v":0}]
[{"$f":"A20+1","v":4},null,303.99,null,"MISC INTANGIBLE PLANT-CLOUD SOFTWARE",null,0,null,{"$f":"G21-K21","v":0},null,0,null,null,null,{"$f":"K21","v":0}]
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[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$19:E23))","v":""}]
[{"$f":"A22+1","v":6},null,"DISTRIBUTION PLANT (LESS SMRP)"]
[{"$f":"A24+1","v":7},null,374.2,null,"LAND-OTHER DISTRIBUTION SYSTEMS",null,41783.72,null,{"$f":"G25-K25","v":41783.72},null,0,null,null,null,{"$f":"K25","v":0}]
[{"$f":"A25+1","v":8},null,374.4,null,"LAND RIGHTS - OTHER DIST",null,421689.57000000007,null,421689.57000000007,null,0,null,null,null,0]
[9,null,375,null,"REGULATING STRUCTURES",null,0,null,{"$f":"G27-K27","v":0},null,0,null,null,null,{"$f":"K27","v":0}]
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[12,null,375.8,null,"STRUC & IMPROV-COMMUNICATIONS",null,-46.78,null,-46.78,null,0,null,null,null,0]
[13,null,376,null,"MAINS",null,3654087.2900000005,null,3654087.2900000005,null,0,null,null,null,0]
[14,null,376.25,null,"MAINS - SMRP",null,2579260.080000001,null,2579260.080000001,null,0,null,null,null,0]
[15,null,378,null,"M&R EQUIP-GENERAL-REG",null,0,null,{"$f":"G33-K33","v":0},null,0,null,null,null,{"$f":"K33","v":0}]
[16,null,378.2,null,"M&R EQUIP-GENERAL-REG",null,202565.28000000009,null,202565.28000000009,null,0,null,null,null,0]
[17,null,379,null,"M & R STA EQUIP-CITY GATE CHECK STA",null,0,null,{"$f":"G35-K35","v":0},null,0,null,null,null,{"$f":"K35","v":0}]
[18,null,379.1,null,"M & R STA EQUIP-CITY GATE CHECK STA",null,-107.12,null,-107.12,null,0,null,null,null,0]
[19,null,380,null,"SERVICES",null,1012912.9800000002,null,1012912.9800000002,null,0,null,null,null,0]
[20,null,380.25,null,"SERVICES - SMRP",null,-343843.06000000006,null,-343843.06000000006,null,0,null,null,null,0]
[21,null,381,null,"METERS",null,15059.39,null,15059.39,null,0,null,null,null,0]
[{"$f":"A39+1","v":22},null,381.25,null,"METERS - AMR",null,33628.630000000005,null,33628.630000000005,null,0,null,null,null,0]
[23,null,382,null,"METER INSTALLATIONS",null,11484.880000000001,null,11484.880000000001,null,0,null,null,null,0]
[24,null,383,null,"HOUSE REGULATORS",null,-20937.660000000003,null,-20937.660000000003,null,0,null,null,null,0]
[25,null,385,null,"IND M&R EQUIPMENT",null,19153.080000000002,null,19153.080000000002,null,0,null,null,null,0]
[26,null,387.45,null,"OTHER EQ-TELEMETERING",null,1040102.2300000001,null,1040102.2300000001,null,0,null,null,null,0]
[27,null,null,null,"SUBTOTAL",null,{"$f":"SUM(G25:G44)","v":9464719.7100000009},null,{"$f":"SUM(I25:I44)","v":9464719.7100000009},null,{"$f":"SUM(K25:K44)","v":0},null,null,null,{"$f":"SUM(O25:O44)","v":0}]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$19:E46))","v":""}]
[{"$f":"A45+1","v":28},null,"GENERAL PLANT"]
[{"$f":"A47+1","v":29},null,391.1,null,"OFF FUR & EQ UNSPECIF",null,0,null,{"$f":"G48-K48","v":0},null,0,null,null,null,{"$f":"K48","v":0}]
[{"$f":"A48+1","v":30},null,391.12,null,"OFF FUR & EQ INFORM. SYS.",null,0,null,{"$f":"G49-K49","v":0},null,0,null,null,null,{"$f":"K49","v":0}]
[{"$f":"A49+1","v":31},null,394.3,null,"TOOLS & OTHER",null,0,null,{"$f":"G50-K50","v":0},null,0,null,null,null,{"$f":"K50","v":0}]
[32,null,null,null,"SUBTOTAL",null,{"$f":"SUM(G48:G50)","v":0},null,{"$f":"SUM(I48:I50)","v":0},null,{"$f":"SUM(K48:K50)","v":0},null,null,null,{"$f":"SUM(O48:O50)","v":0}]
[33]
[34,null,null,null,"UNASSIGNED",null,155495.41,null,{"$f":"G53-K53","v":155495.41},null,0,null,null,null,{"$f":"K53","v":0}]
[35,null,null,null,"SUBTOTAL",null,{"$f":"SUM(G53)","v":155495.41},null,{"$f":"SUM(I53)","v":155495.41},null,{"$f":"SUM(K53)","v":0},null,null,null,{"$f":"SUM(O53)","v":0}]
[36,null," "]
[37,null,"TOTAL",null,null,null,{"$f":"G22+G45+G51+G54","v":12848194.320000002},null,{"$f":"I22+I45+I51+I54","v":12848194.320000002},null,{"$f":"K22+K45+K51+K54","v":0},null,null,null,{"$f":"O22+O45+O51+O54","v":0}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$38","v":"ALLOWANCE FOR WORKING CAPITAL"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$38","v":"SCHEDULE B-5"}]
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[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
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["LINE",null,"WORKING CAPITAL",null,"USED TO DETERMINE",null,"WORKPAPER",null,"TOTAL","JURISDICTIONAL",null,"JURISDICTIONAL"]
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[null,null,null,null,null,null,null,null,"(1)","(2)",null,"(3 = 1)"]
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[]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},null,"CASH WORKING CAPITAL",null,"LEAD/LAG STUDY",null,"B-5.2",null,{"$f":"'B-5.2.A CWC (Base)'!K54","v":0},"100.00%",null,{"$f":"I16","v":0}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"FUEL STOCK",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,0,null,null,{"$f":"I18","v":0}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"MATERIAL & SUPPLIES",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,{"$f":"'B-5.1 Working Cap. (Base)'!F18","v":22894.054615384612},null,null,{"$f":"I20","v":22894.054615384612}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"GAS STORED UNDERGROUND ",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,{"$f":"'B-5.1 Working Cap. (Base)'!F20","v":34979630.093760699},null,null,{"$f":"I22","v":34979630.093760699}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":5},null,"TOTAL WORKING CAPITAL REQUIREMENTS",null,null,null,null,null,{"$f":"SUM(I16:I22)","v":35002524.148376085},null,null,{"$f":"SUM(L16:L22)","v":35002524.148376085}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C39","v":"WORKING CAPITAL COMPONENTS"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$38","v":"SCHEDULE B-5"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,null,"DESCRIPTION OF METHODOLOGY"]
["LINE",null,"WORKING CAPITAL",null,"USED TO DETERMINE",null,"WORKPAPER",null,"TOTAL","JURISDICTIONAL",null,"JURISDICTIONAL"]
["NO.",null,"COMPONENT",null,"JURISDICTIONAL REQUIREMENT",null,"REFERENCE NO.",null,"COMPANY","PERCENT",null,"AMOUNT"]
[null,null,null,null,null,null,null,null,"(1)","(2)",null,"(3 = 1)"]
[null,null,null,null,null,null,null,null,"$",null,null,"$"]
[]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},null,"CASH WORKING CAPITAL",null,"LEAD/LAG STUDY",null,"B-5.2",null,{"$f":"'B-5.2.A CWC (Forecast)'!K54","v":-11137929},"100.00%",null,{"$f":"I16","v":-11137929}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"FUEL STOCK",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,0,null,null,{"$f":"I18","v":0}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"MATERIAL & SUPPLIES",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,{"$f":"'B-5.1 Working Cap. (Forecast)'!F18","v":0},null,null,{"$f":"I20","v":0}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"GAS STORED UNDERGROUND ",null,"13 MONTH AVERAGE BALANCE",null,"B-5.1",null,{"$f":"'B-5.1 Working Cap. (Forecast)'!F20","v":35465642.872730777},null,null,{"$f":"I22","v":35465642.872730777}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":5},null,"TOTAL WORKING CAPITAL REQUIREMENTS",null,null,null,null,null,{"$f":"SUM(I16:I22)","v":24327713.872730777},null,null,{"$f":"SUM(L16:L22)","v":24327713.872730777}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$39","v":"WORKING CAPITAL COMPONENTS"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$39","v":"SCHEDULE B-5.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40&\" WPB-5.1, WPB-5.3\"","v":"WORKPAPER REFERENCE NO(S): WPB-5.1, WPB-5.3"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"13 MONTH AVERAGE FOR PERIOD"]
["LINE",null,null,"TOTAL ","JURISDICTIONAL","JURISDICTIONAL"]
["NO.",null,"DESCRIPTION","COMPANY","PERCENT","AMOUNT"]
[null,null,null,"(1)","(2)","(3 = 1)"]
[null,null,null,"$",null,"$"]
[]
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[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"MATERIAL & SUPPLIES",{"$f":"'WPB-5.1 M&S '!D28","v":22894.054615384612},"100.00%",{"$f":"D18","v":22894.054615384612}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"GAS STORED UNDERGROUND",{"$f":"'WPB 5.3 Storage'!C71","v":34979630.093760699},"100.00%",{"$f":"D20","v":34979630.093760699}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"TOTAL OTHER WORKING CAPITAL ",{"$f":"SUM(D16:D20)","v":35002524.148376085},null,{"$f":"SUM(F16:F20)","v":35002524.148376085}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!$C$39","v":"WORKING CAPITAL COMPONENTS"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$39","v":"SCHEDULE B-5.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40&\" WPB-5.1, WPB-5.3\"","v":"WORKPAPER REFERENCE NO(S): WPB-5.1, WPB-5.3"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,null,"13 MONTH AVERAGE FOR PERIOD"]
["LINE",null,null,"TOTAL ","JURISDICTIONAL","JURISDICTIONAL"]
["NO.",null,"DESCRIPTION","COMPANY","PERCENT","AMOUNT"]
[null,null,null,"(1)","(2)","(3 = 1)"]
[null,null,null,"$",null,"$"]
[]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},null,"FUEL STOCK",0,"100.00%",{"$f":"D16","v":0}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"MATERIAL & SUPPLIES",{"$f":"'WPB-5.1 M&S '!D47","v":0},"100.00%",{"$f":"D18","v":0}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"GAS STORED UNDERGROUND",{"$f":"'WPB 5.3 Storage'!C72","v":35465642.872730777},"100.00%",{"$f":"D20","v":35465642.872730777}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"TOTAL OTHER WORKING CAPITAL ",{"$f":"SUM(D16:D20)","v":35465642.872730777},null,{"$f":"SUM(F16:F20)","v":35465642.872730777}]

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[{"$f":"'General Headers Index'!$B$3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!$B$5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C40","v":"MATERIALS & SUPPLIES"}]
[{"$f":"'General Headers Index'!B22","v":"FOR THE BASE PERIOD TME AUGUST 31, 2026 AND FORECAST PERIOD TME DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,{"$f":"'Index B'!$A$40","v":"WPB-5.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,{"$f":"+'B-5.1 Working Cap. (Forecast)'!F8","v":"WITNESS: L. BLACK"}]
[]
[null,null," ","ACCOUNT 154"]
["LINE",null," ","MISCELLANEOUS DEFERRED DEBITS"]
["NO.","MONTH","ACTUAL / FORECAST","PLANT MATERIALS & SUPPLIES"]
[null,null," ","$"]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$14:B14))","v":1},"AUGUST 31, 2025","ACTUAL",0]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$14:B15))","v":2},"SEPTEMBER 30, 2025","ACTUAL",131739.97]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$14:B16))","v":3},"OCTOBER 31,  2025","ACTUAL",0]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$14:B17))","v":4},"NOVEMBER 30, 2025","ACTUAL",137539.63]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$14:B18))","v":5},"DECEMBER 31, 2025","ACTUAL",0]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$14:B19))","v":6},"JANUARY 31, 2026","ACTUAL",28123.43]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$14:B20))","v":7},"FEBRUARY 28, 2026","ACTUAL",219.68]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$14:B21))","v":8},"MARCH 31, 2026","FORECAST",0]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$14:B22))","v":9},"APRIL 30, 2026","FORECAST",{"$f":"+D21","v":0}]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$14:B23))","v":10},"MAY 31, 2026","FORECAST",0]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$14:B24))","v":11},"JUNE 30, 2026","FORECAST",0]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$14:B25))","v":12},"JULY 31, 2026","FORECAST",0]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$14:B26))","v":13},"AUGUST 31, 2026","FORECAST",0]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$14:B27))","v":""}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$14:B28))","v":14},"13 MONTH AVERAGE",null,{"$f":"AVERAGE(D14:D26)","v":22894.054615384612}]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$14:B29))","v":""}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$14:B30))","v":15},"SEPTEMBER 30, 2026","FORECAST",{"$f":"+D26","v":0}]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$14:B31))","v":16},"OCTOBER 31, 2026","FORECAST",{"$f":"+D30","v":0}]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$14:B32))","v":17},"NOVEMBER 30, 2026","FORECAST",{"$f":"+D31","v":0}]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$14:B33))","v":18},"DECEMBER 31, 2026","FORECAST",{"$f":"+D32","v":0}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$14:B34))","v":19},"JANUARY 31, 2027","FORECAST",{"$f":"+D33","v":0}]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$14:B35))","v":20},"FEBRUARY 28, 2027","FORECAST",{"$f":"+D34","v":0}]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$14:B36))","v":21},"MARCH 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$14:B37))","v":22},"APRIL 30, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$14:B38))","v":23},"MAY 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$14:B39))","v":24},"JUNE 30, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$14:B40))","v":25},"JULY 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$14:B41))","v":26},"AUGUST 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$14:B42))","v":27},"SEPTEMBER 30, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$14:B43))","v":28},"OCTOBER 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$14:B44))","v":29},"NOVEMBER 30, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$14:B45))","v":30},"DECEMBER 31, 2027","FORECAST",0]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$14:B46))","v":""}]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$14:B47))","v":31},"13 MONTH AVERAGE",null,{"$f":"AVERAGE(D33:D45)","v":0}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C41","v":"CASH WORKING CAPITAL COMPONENTS "}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$41","v":"SCHEDULE B-5.2.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40&\" ATTACHMENT KLJ-CWC-1\"","v":"WORKPAPER REFERENCE NO(S): ATTACHMENT KLJ-CWC-1"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B48","v":"WITNESS: K. L. JOHNSON"}]
[]
[null,null,null,"13 MONTH AVERAGE FOR PERIOD"]
["LINE",null,null,"TOTAL ","JURISDICTIONAL","JURISDICTIONAL","DAILY ","REVENUE","EXPENSE","NET LAG","WORKING CAPITAL"]
["NO.",null,"COST CATEGORY","COMPANY","PERCENT","AMOUNT","AMOUNT","LAG DAYS","LEAD DAYS","DAYS","REQUIREMENT"]
[null,null,null,"(1)","(2)","(3 = 1 x 2)","(4 = 3 / 365 Days)","(5)","(6)","(7 = 5 - 6)","(8)"]
[null,null,null,"$",null,"$","$",null,null,null,"$"]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$12:B15))","v":1},"OPERATING EXPENSES:"]
[{"$f":"A15+1","v":2},null,"PURCHASED GAS EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!P60","v":101917603.64},"100.00%",{"$f":"D16","v":101917603.64},{"$f":"ROUND(F16/365,0)","v":279226},19.809999999999999,39.229999999999997,{"$f":"H16-I16","v":-19.419999999999998},{"$f":"ROUND(J16*G16,0)","v":-5422569}]
[{"$f":"A16+1","v":3},null,"GAS WITHDRAWN FROM STORAGE",35693325.810000002,"100.00%",{"$f":"D17","v":35693325.810000002},{"$f":"ROUND(F17/365,0)","v":97790},{"$f":"H16","v":19.809999999999999},0,{"$f":"H17-I17","v":19.809999999999999},{"$f":"ROUND(J17*G17,0)","v":1937220}]
[{"$f":"A17+1","v":4},null,"PREPAID INSURANCE EXPENSE",{"$f":"'WPD-2.4.A BP O&M by Category'!O37","v":1557694.6244379999},"100.00%",1557694.6244379999,4268,{"$f":"H17","v":19.809999999999999},-144.65,164.46,701915]
[{"$f":"A18+1","v":5},null,"EMPLOYEE PAYROLL",{"$f":"'WPD-2.4.A BP O&M by Category'!O17","v":12391482.847149296},"100.00%",12391482.847149296,33949,19.809999999999999,4.4400000000000004,15.369999999999997,521796]
[6,null,"INCENTIVE COMPENSATION",{"$f":"'WPD-2.4.A BP O&M by Category'!O19","v":1433213.0775103015},"100.00%",1433213.0775103015,3927,19.809999999999999,238.71,-218.9,-859620]
[7,null,"EMPLOYEE BENEFITS EXPENSE",{"$f":"'WPD-2.4.A BP O&M by Category'!O28-D19-D20-D22-D23","v":3546741.9806090021},"100.00%",3546741.9806090021,9717,19.809999999999999,13.7,6.1099999999999994,59371]
[8,null,"PENSION EXPENSE",{"$f":"SUM('WPD-2.4.A BP O&M by Category'!O25:O26)","v":762257.53999600024},"100.00%",762257.53999600024,2088,19.809999999999999,{"$f":"H22","v":19.809999999999999},0,0]
[9,null,"OPEB EXPENSE",{"$f":"SUM('WPD-2.4.A BP O&M by Category'!O22:O23)","v":-6431.5799980000011},"100.00%",-6431.5799980000011,-18,19.809999999999999,42.9,-23.09,416]
[10,null,"UNCOLLECTIBLE EXPENSE",{"$f":"'WPD-2.4.A BP O&M by Category'!O42+'WPD-2.4.A BP O&M by Category'!O43","v":1079594.4025340609},"100.00%",1079594.4025340609,2958,19.809999999999999,{"$f":"H24","v":19.809999999999999},0,0]
[11,null,"CORPORATE SERVICES",{"$f":"'WPD-2.4.A BP O&M by Category'!O41","v":25498587.472638845},"100.00%",25498587.472638845,69859,19.809999999999999,35.4,-15.59,-1089102]
[12,null,"TRACKERS EXPENSE ADJUSTMENT",{"$f":"'WPD-2.4.A BP O&M by Category'!O47+'WPD-2.4.A BP O&M by Category'!O48","v":606642.13177999994},"100.00%",606642.13177999994,1662,19.809999999999999,{"$f":"H26","v":19.809999999999999},0,0,null,"BP ADJUSTED O&M CHECK"]
[13,null,"OTHER O&M COSTS",{"$f":"'C-1 Operating Income Summary'!I22+'C-1 Operating Income Summary'!I23-SUM(D16:D26)","v":-23241528.245161682},"100.00%",-23241528.245161682,-63675,19.809999999999999,41.2,-21.390000000000004,1362008,null,{"$f":"SUM(D16:D27)","v":161239183.7014958},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!I22+'C-1 Operating Income Summary'!I23","v":161239183.7014958},{"$f":"IF(ROUND((M27-O27),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"BP ADJUSTED DEPR/AMRT CHECK"]
[{"$f":"A27+1","v":14},null,"DEPRECIATION AND AMORTIZATION",{"$f":"'C-1 Operating Income Summary'!I24","v":29830448.664252002},"100.00%",29830448.664252002,81727,{"$f":"H27","v":19.809999999999999},{"$f":"H29","v":19.809999999999999},0,0,null,{"$f":"D29","v":29830448.664252002},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!I24","v":29830448.664252002},{"$f":"IF(ROUND((M29-O29),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A29+1","v":15},"TAXES OTHER THAN INCOME:"]
[16,null,"PAYROLL TAX EXPENSE",{"$f":"'C-2 Adj Operating Income Sum'!I35","v":1023234.3332840002},"100.00%",{"$f":"D32","v":1023234.3332840002},2803,{"$f":"H29","v":19.809999999999999},10.38,9.4299999999999979,{"$f":"ROUND(J32*G32,0)","v":26432}]
[17,null,"PROPERTY TAX EXPENSE",{"$f":"'C-2 Adj Operating Income Sum'!I34","v":7883893.9158225842},"100.00%",{"$f":"D33","v":7883893.9158225842},21600,{"$f":"H32","v":19.809999999999999},307.23,-287.42,{"$f":"ROUND(J33*G33,0)","v":-6208272},null,"BP ADJUSTED OTHER TAXES CHECK"]
[18,null,"OTHER TAXES",{"$f":"'C-2 Adj Operating Income Sum'!I36","v":330099.07000000007},"100.00%",{"$f":"D34","v":330099.07000000007},904,{"$f":"H33","v":19.809999999999999},35.200000000000003,-15.390000000000004,{"$f":"ROUND(J34*G34,0)","v":-13913},null,{"$f":"SUM(D32:D34)","v":9237227.3191065844},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!I25","v":9237227.3191065844},{"$f":"IF(ROUND((M34-O34),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A34+1","v":19},"INCOME TAXES:"]
[{"$f":"A36+1","v":20},null,"CURRENT: FEDERAL",{"$f":"'E-1.1 Fed & State Inc Tax'!F43+'E-1.2 CWC Fed&State Intrst Sync'!F136","v":2979341.8754916983},"100.00%",{"$f":"D37","v":2979341.8754916983},8163,{"$f":"H34","v":19.809999999999999},37.5,-17.690000000000001,{"$f":"ROUND(J37*G37,0)","v":-144403}]
[{"$f":"A37+1","v":21},null,"CURRENT: STATE",{"$f":"'E-1.1 Fed & State Inc Tax'!F44+'E-1.2 CWC Fed&State Intrst Sync'!F135","v":1288746.9813073203},"100.00%",{"$f":"D38","v":1288746.9813073203},3531,{"$f":"H37","v":19.809999999999999},{"$f":"I37","v":37.5},-17.690000000000001,{"$f":"ROUND(J38*G38,0)","v":-62463},null,"BP ADJUSTED INCOME TAXES CHECK"]
[{"$f":"A38+1","v":22},null,"DEFERRED: FEDERAL & STATE (INCLUDING ITC)",{"$f":"'C-1 Operating Income Summary'!I32-SUM(D37:D38)","v":1520392.3642108338},"100.00%",{"$f":"D39","v":1520392.3642108338},4165,{"$f":"H38","v":19.809999999999999},{"$f":"H39","v":19.809999999999999},0,{"$f":"ROUND(J39*G39,0)","v":0},null,{"$f":"SUM(D37:D39)","v":5788481.2210098524},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!I32","v":5788481.2210098524},{"$f":"IF(ROUND((M39-O39),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A39+1","v":23},"OTHER EXPENSES:"]
[{"$f":"A41+1","v":24},null,"OTHER EXPENSE/(INCOME)",{"$f":"-'C-2.2.A Total Co Accts Activ'!P130","v":2835066.1358122337},"100.00%",{"$f":"D42","v":2835066.1358122337},7767,{"$f":"H39","v":19.809999999999999},{"$f":"H42","v":19.809999999999999},0,{"$f":"ROUND(J42*G42,0)","v":0}]
[{"$f":"A42+1","v":25},null,"INTEREST ON DEBT",{"$f":"'E-1.1 Fed & State Inc Tax'!D73","v":13049670.683608038},"100.00%",{"$f":"D43","v":13049670.683608038},35753,{"$f":"H42","v":19.809999999999999},92.59,-72.78,{"$f":"ROUND(J43*G43,0)","v":-2602103}]
[{"$f":"A43+1","v":26},null,"INCOME AVAILABLE FOR COMMON EQUITY",{"$f":"-'C-2.2.A Total Co Accts Activ'!P132","v":26191508.067998409},"100.00%",{"$f":"D44","v":26191508.067998409},71758,{"$f":"H43","v":19.809999999999999},{"$f":"H44","v":19.809999999999999},0,{"$f":"ROUND(J44*G44,0)","v":0}]
[]
[{"$f":"A44+1","v":27},null,"SUBTOTAL",{"$f":"SUM(D16:D39)-D42+SUM(D43+D44)","v":242501453.52165848},"100.00%",{"$f":"D46","v":242501453.52165848},664388,null,null,null,{"$f":"SUM(K16:K44)","v":-11793287}]
[]
[{"$f":"A46+1","v":28},null,"GROSS RECEIPTS TAX",6444689.0800000001,"100.00%",{"$f":"D48","v":6444689.0800000001},17657,{"$f":"H44","v":19.809999999999999},56.9,-37.090000000000003,{"$f":"ROUND(J48*G48,0)","v":-654898}]
[{"$f":"A48+1","v":29},null,"FRANCHISE TAX",5721121.3300000001,"100.00%",{"$f":"D49","v":5721121.3300000001},15674,{"$f":"H48","v":19.809999999999999},44.8,-24.99,{"$f":"ROUND(J49*G49,0)","v":-391693}]
[{"$f":"A49+1","v":30},null,"SALES AND USE TAX",5558050.6499999994,"100.00%",{"$f":"D50","v":5558050.6499999994},15228,{"$f":"H49","v":19.809999999999999},35.1,-15.290000000000003,{"$f":"ROUND(J50*G50,0)","v":-232836}]
[]
[{"$f":"A50+1","v":31},null,"CASH WORKING CAPITAL (LEAD LAG)",null,null,null,null,null,null,null,{"$f":"SUM(K46:K50)","v":-13072714}]
[]
[{"$f":"A52+1","v":32},null,"REQUESTED CASH WORKING CAPITAL",null,null,null,null,null,null,null,0]

{"sheet":"B-5.2.A CWC (Forecast)","index":52,"n_rows":54,"n_cols":16,"rows_kept":54,"cut":false,"hidden":false,"merged":[[25,12,25,15],[27,12,27,15],[32,12,32,15],[37,12,37,15],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[9,3,9,10]]}
[{"$f":"'B-5.2.A CWC (Base)'!A1:K1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'B-5.2.A CWC (Base)'!A2:K2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C41","v":"CASH WORKING CAPITAL COMPONENTS "}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,"SCHEDULE B-5.2.A"]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40&\" ATTACHMENT KLJ-CWC-1\"","v":"WORKPAPER REFERENCE NO(S): ATTACHMENT KLJ-CWC-1"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B48","v":"WITNESS: K. L. JOHNSON"}]
[]
[null,null,null,"13 MONTH AVERAGE FOR PERIOD"]
["LINE",null,null,"TOTAL ","JURISDICTIONAL","JURISDICTIONAL","DAILY ","REVENUE","EXPENSE","NET LAG","WORKING"]
["NO.",null,"COST CATEGORGY","COMPANY","PERCENT","AMOUNT","AMOUNT","LAG DAYS","LEAD DAYS","DAYS","CAPITAL REQ."]
[null,null,null,"(1)","(2)","(3 = 1 x 2)","(4 = 3 / 365 Days)","(5)","(6)","(7 = 5 - 6)","(8)"]
[null,null,null,"$",null,"$","$",null,null,null,"$"]
[1,"OPERATING EXPENSES:"]
[{"$f":"A15+1","v":2},null,"PURCHASED GAS EXPENSE",{"$f":"'C-1 Operating Income Summary'!M22-D17","v":52344385.170000046},"100.00%",{"$f":"D16","v":52344385.170000046},{"$f":"ROUND(F16/365,0)","v":143409},19.809999999999999,39.229999999999997,{"$f":"H16-I16","v":-19.419999999999998},{"$f":"ROUND(J16*G16,0)","v":-2785003}]
[{"$f":"A16+1","v":3},null,"GAS WITHDRAWN FROM STORAGE",29377507.25,"100.00%",{"$f":"D17","v":29377507.25},{"$f":"ROUND(F17/365,0)","v":80486},{"$f":"H16","v":19.809999999999999},0,19.809999999999999,{"$f":"ROUND(J17*G17,0)","v":1594428}]
[{"$f":"A17+1","v":4},null,"PREPAID INSURANCE EXPENSE",{"$f":"'WPD-2.4.B FTP O&M by Category'!R37","v":1416583.9754124293},"100.00%",1416583.9754124293,3881,{"$f":"H17","v":19.809999999999999},-144.65,164.46,638269]
[5,null,"EMPLOYEE PAYROLL",{"$f":"'WPD-2.4.B FTP O&M by Category'!R17","v":12989753.539999999},"100.00%",12989753.539999999,35588,19.809999999999999,4.4400000000000004,15.369999999999997,546988]
[6,null,"INCENTIVE COMPENSATION",{"$f":"'WPD-2.4.B FTP O&M by Category'!R19","v":967923.93692600017},"100.00%",967923.93692600017,2652,19.809999999999999,238.71,-218.9,-580523]
[7,null,"EMPLOYEE BENEFITS EXPENSE",{"$f":"'WPD-2.4.B FTP O&M by Category'!R28-D19-D20-D22-D23","v":3650991.5447739945},"100.00%",3650991.5447739945,10003,19.809999999999999,13.7,6.1099999999999994,61118]
[8,null,"PENSION EXPENSE",{"$f":"SUM('WPD-2.4.B FTP O&M by Category'!O25:O26)","v":483060},"100.00%",483060,1323,19.809999999999999,{"$f":"H22","v":19.809999999999999},0,0]
[9,null,"OPEB EXPENSE",{"$f":"SUM('WPD-2.4.B FTP O&M by Category'!R22:R23)","v":-38729.99998800001},"100.00%",{"$f":"D23","v":-38729.99998800001},{"$f":"ROUND(F23/365,0)","v":-106},19.809999999999999,42.9,{"$f":"H23-I23","v":-23.09},{"$f":"ROUND(J23*G23,0)","v":2448}]
[10,null,"UNCOLLECTIBLE EXPENSE",{"$f":"'WPD-2.4.B FTP O&M by Category'!R42+'WPD-2.4.B FTP O&M by Category'!R43","v":800173},"100.00%",800173,2192,19.809999999999999,{"$f":"H24","v":19.809999999999999},0,0]
[11,null,"CORPORATE SERVICES",{"$f":"'WPD-2.4.B FTP O&M by Category'!R41","v":24079433.425081644},"100.00%",24079433.425081644,65971,19.809999999999999,35.4,-15.59,-1028488]
[12,null,"EXPENSE TRACKERS ADJUSTMENT",{"$f":"'WPD-2.4.B FTP O&M by Category'!R47+'WPD-2.4.B FTP O&M by Category'!R48","v":558209.01},"100.00%",558209.01,1529,19.809999999999999,{"$f":"H26","v":19.809999999999999},0,0,null,"PRO FORMA O&M CHECK"]
[13,null,"OTHER O&M COSTS",{"$f":"'C-1 Operating Income Summary'!M22+'C-1 Operating Income Summary'!M23-SUM(D16:D26)","v":14182726.945118546},"100.00%",14182726.945118546,38857,19.809999999999999,41.2,-21.390000000000004,-831151,null,{"$f":"SUM(D16:D27)","v":140812017.79732466},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!M22+'C-1 Operating Income Summary'!M23","v":140812017.79732466},{"$f":"IF(ROUND((M27-O27),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"PRO FORMA DEPR/AMRT CHECK"]
[{"$f":"A27+1","v":14},null,"DEPRECIATION AND AMORTIZATION",{"$f":"'C-1 Operating Income Summary'!M24","v":36908120.272831134},"100.00%",36908120.272831134,101118,{"$f":"H27","v":19.809999999999999},{"$f":"H29","v":19.809999999999999},0,0,null,{"$f":"D29","v":36908120.272831134},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!M24","v":36908120.272831134},{"$f":"IF(ROUND((M29-O29),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A29+1","v":15},"TAXES OTHER THAN INCOME:"]
[16,null,"PAYROLL TAX EXPENSE",{"$f":"'C-2 Adj Operating Income Sum'!Q35","v":1055369.8292880002},"100.00%",{"$f":"D32","v":1055369.8292880002},2891,{"$f":"H29","v":19.809999999999999},10.38,9.4299999999999979,{"$f":"ROUND(J32*G32,0)","v":27262}]
[17,null,"PROPERTY TAX EXPENSE",{"$f":"'C-2 Adj Operating Income Sum'!Q34","v":6228059},"100.00%",{"$f":"D33","v":6228059},17063,{"$f":"H32","v":19.809999999999999},307.23,-287.42,{"$f":"ROUND(J33*G33,0)","v":-4904247},null,"PRO FORMA OTHER TAXES CHECK"]
[18,null,"OTHER TAXES",{"$f":"'C-1 Operating Income Summary'!Q25-D32-D33","v":228399.95999999996},"100.00%",{"$f":"D34","v":228399.95999999996},626,{"$f":"H33","v":19.809999999999999},35.200000000000003,-15.390000000000004,{"$f":"ROUND(J34*G34,0)","v":-9634},null,{"$f":"SUM(D32:D34)","v":7511828.7892880002},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!M25","v":7511828.7892880002},{"$f":"IF(ROUND((M34-O34),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A34+1","v":19},"INCOME TAXES:"]
[{"$f":"A36+1","v":20},null,"CURRENT: FEDERAL",{"$f":"'E-1.1 Fed & State Inc Tax'!J43+'E-1.2 CWC Fed&State Intrst Sync'!G136","v":-4159575},"100.00%",{"$f":"D37","v":-4159575},-11396,{"$f":"H34","v":19.809999999999999},37.5,-17.690000000000001,{"$f":"ROUND(J37*G37,0)","v":201595}]
[{"$f":"A37+1","v":21},null,"CURRENT: STATE",{"$f":"'E-1.1 Fed & State Inc Tax'!J44+'E-1.2 CWC Fed&State Intrst Sync'!G135","v":-1207229},"100.00%",{"$f":"D38","v":-1207229},-3307,{"$f":"H37","v":19.809999999999999},{"$f":"I37","v":37.5},-17.690000000000001,{"$f":"ROUND(J38*G38,0)","v":58501},null,"PRO FORMA INCOME TAXES CHECK"]
[{"$f":"A38+1","v":22},null,"DEFERRED: FEDERAL & STATE (INCLUDING ITC)",{"$f":"'C-1 Operating Income Summary'!M32-D37-D38","v":7126849},"100.00%",{"$f":"D39","v":7126849},19526,{"$f":"H38","v":19.809999999999999},{"$f":"H39","v":19.809999999999999},0,{"$f":"ROUND(J39*G39,0)","v":0},null,{"$f":"SUM(D37:D39)","v":1760045},"Check to C-1:",{"$f":"'C-1 Operating Income Summary'!M32","v":1760045},{"$f":"IF(ROUND((M39-O39),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A39+1","v":23},"OTHER EXPENSES:"]
[{"$f":"A41+1","v":24},null,"OTHER EXPENSE/(INCOME)",{"$f":"-'C-2.2.B Total Co Accts Activ'!P134","v":1936141.801781862},"100.00%",{"$f":"D42","v":1936141.801781862},5304,{"$f":"H39","v":19.809999999999999},{"$f":"H42","v":19.809999999999999},0,{"$f":"ROUND(J42*G42,0)","v":0}]
[{"$f":"A42+1","v":25},null,"INTEREST ON DEBT",{"$f":"'E-1.1 Fed & State Inc Tax'!L20","v":14293255.772825122},"100.00%",{"$f":"D43","v":14293255.772825122},39160,{"$f":"H42","v":19.809999999999999},92.59,-72.78,{"$f":"ROUND(J43*G43,0)","v":-2850065}]
[{"$f":"A43+1","v":26},null,"INCOME AVAILABLE FOR COMMON EQUITY",{"$f":"-'C-2.2.B Total Co Accts Activ'!P136","v":15674995.677937144},"100.00%",{"$f":"D44","v":15674995.677937144},42945,{"$f":"H43","v":19.809999999999999},{"$f":"H44","v":19.809999999999999},0,{"$f":"ROUND(J44*G44,0)","v":0}]
[]
[{"$f":"A44+1","v":27},null,"SUBTOTAL",{"$f":"SUM(D16:D39)-D42+SUM(D43+D44)","v":215024121.50842422},"100.00%",{"$f":"D46","v":215024121.50842422},{"$f":"ROUND(F46/365,0)","v":589107},null,null,null,{"$f":"SUM(K16:K44)","v":-9858502}]
[]
[{"$f":"A46+1","v":28},null,"GROSS RECEIPTS TAX",6444689.0800000001,"100.00%",{"$f":"D48","v":6444689.0800000001},17657,{"$f":"H44","v":19.809999999999999},56.9,-37.090000000000003,{"$f":"ROUND(J48*G48,0)","v":-654898}]
[{"$f":"A48+1","v":29},null,"FRANCHISE TAX",5721121.3300000001,"100.00%",{"$f":"D49","v":5721121.3300000001},15674,{"$f":"H48","v":19.809999999999999},44.8,-24.99,{"$f":"ROUND(J49*G49,0)","v":-391693}]
[{"$f":"A49+1","v":30},null,"SALES AND USE TAX",5558050.6499999994,"100.00%",{"$f":"D50","v":5558050.6499999994},15228,{"$f":"H49","v":19.809999999999999},35.1,-15.290000000000003,{"$f":"ROUND(J50*G50,0)","v":-232836}]
[]
[{"$f":"A50+1","v":31},null,"CASH WORKING CAPITAL (LEAD LAG)",null,null,null,null,null,null,null,{"$f":"SUM(K46:K50)","v":-11137929}]
[]
[{"$f":"A52+1","v":32},null,"REQUESTED CASH WORKING CAPITAL (LEAD LAG)",null,null,null,null,null,null,null,{"$f":"K52","v":-11137929}]

{"sheet":"B-5.2.B CWC (Forecast)","index":53,"n_rows":37,"n_cols":10,"rows_kept":37,"cut":false,"hidden":false,"merged":[[35,7,35,9],[0,0,0,5],[1,0,1,5],[2,0,2,5],[3,0,3,5],[9,3,9,5]]}
[{"$f":"'B-5.2.A CWC (Base)'!A1:K1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'B-5.2.A CWC (Base)'!A2:K2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C42","v":"CASH WORKING CAPITAL - 1 / 8 METHOD"}]
[{"$f":"'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,"SCHEDULE B-5.2.B"]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B48","v":"WITNESS: K. L. JOHNSON"}]
[]
[null,null,null,"13 MONTH AVERAGE FOR PERIOD"]
[null,null,null,"ADJUSTED"]
[null,null,null,"FORECASTED"]
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["NO.",null,"COST CATEGORGY","(Schedule C-2)","PERCENT","AMOUNT"]
[null,null,null,"(1)","(2)","(3 = 1 x 2)"]
[null,null,null,"$",null,"$"]
[1,"CASH WORKING CAPITAL"]
[]
[{"$f":"+A17+1","v":2},"OPERATIONS AND MAINTENANCE EXPENSES:"]
[]
[{"$f":"+A19+1","v":3},null,"LIQUEFIED PETROLEUM GAS EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q22","v":0},0.125,{"$f":"+D21*E21","v":0}]
[]
[{"$f":"+A21+1","v":4},null,"OTHER OPERATING EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q23","v":346461.75079793291},{"$f":"+E21","v":0.125},{"$f":"+D23*E23","v":43307.718849741614}]
[]
[{"$f":"+A23+1","v":5},null,"TRANSMISSION EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q24","v":16280.031746268458},{"$f":"+E23","v":0.125},{"$f":"+D25*E25","v":2035.0039682835572}]
[]
[{"$f":"+A25+1","v":6},null,"DISTRIBUTION EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q25","v":22917429.862795718},{"$f":"+E25","v":0.125},{"$f":"+D27*E27","v":2864678.7328494648}]
[]
[{"$f":"A27+1","v":7},null,"CUSTOMER ACCOUNTS & COLLECTING EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q26","v":4721225.2679979187},{"$f":"+E27","v":0.125},{"$f":"+D29*E29","v":590153.15849973983}]
[]
[{"$f":"A29+1","v":8},null,"CUSTOMER SERVICE & INFORMATION EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q27","v":407905.34440411546},{"$f":"+E29","v":0.125},{"$f":"+D31*E31","v":50988.168050514432}]
[]
[{"$f":"A31+1","v":9},null,"SALES EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q28","v":1284.483227306918},{"$f":"+E31","v":0.125},{"$f":"+D33*E33","v":160.56040341336475}]
[]
[{"$f":"A33+1","v":10},null,"ADMINISTRATIVE AND GENERAL EXPENSES",{"$f":"+'C-2 Adj Operating Income Sum'!Q29","v":30679538.636355367},{"$f":"+E33","v":0.125},{"$f":"+D35*E35","v":3834942.3295444208}]
[null,null,null,null,null,null,null,"PRO FORMA O&M CHECK"]
[{"$f":"A35+1","v":11},"TOTAL O & M EXPENSES",null,{"$f":"SUM(D21:D35)","v":59090125.377324626},null,{"$f":"SUM(F21:F35)","v":7386265.6721655782},null,{"$f":"+'C-1 Operating Income Summary'!M23","v":59090125.377324626},"Check to C-1:",{"$f":"IF(ROUND((D37-H37),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

{"sheet":"WPB 5.3 Storage","index":54,"n_rows":72,"n_cols":10,"rows_kept":72,"cut":false,"hidden":false,"merged":[[0,0,0,9],[1,0,1,9],[2,0,2,9],[3,0,3,9]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C43","v":"GAS STORAGE"}]
[{"$f":"'General Headers Index'!B22","v":"FOR THE BASE PERIOD TME AUGUST 31, 2026 AND FORECAST PERIOD TME DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,{"$f":"'Index B'!$A$43","v":"WPB-5.3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B46","v":"WITNESS: L. BLACK"}]
[]
[null,null,"PER BOOKS"]
[null,null,"(LIFO METHOD)",null,null,null,null,null,null,"ANNUAL"]
["LINE",null,"ACCOUNT 164",null,null,null,null,"ENDING","ENDING","WACOG"]
["NO.","MONTH","FIRM STOR SERV","INJECTION","ACTIVITY","WITHDRAW","ACTIVITY","BALANCE","BALANCE","Rate/Mcf"]
[null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)"]
[null,null,"$","(Mcf)","$","(Mcf)","$","(Mcf)","$","($/Mcf)"]
[]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$17:B17))","v":1},"2024-12-31",40701244.18,94406,{"$f":"ROUND(D17*J17,2)","v":0},1490372,{"$f":"ROUND(F17*J17,2)","v":0},7596475.961538461,40701244.18]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$17:B18))","v":2},"2025-01-31",{"$f":"I18","v":32458329.890000001},196611,{"$f":"ROUND(D18*J18,2)","v":620630.09},2807905,{"$f":"ROUND(F18*J18,2)","v":8863544.3800000008},{"$f":"H17+D18-F18","v":4985181.961538461},{"$f":"I17+E18-G18","v":32458329.890000001},3.1566396945478195]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$17:B19))","v":3},"YTD adj",null,{"$f":"D18","v":196611},null,{"$f":"F18","v":2807905},null,null,{"$f":"(D19-F19)*J19","v":217464.04591837872},{"$f":"J20-J18","v":-8.3278269669512017E-2}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$17:B20))","v":4},"2025-02-28",{"$f":"I20","v":26281975.905918378},49113,{"$f":"ROUND(D20*J20,2)","v":150942},2129512,{"$f":"ROUND(F20*J20,2)","v":6544760.0300000003},{"$f":"H18+D20-F20","v":2904782.961538461},{"$f":"I18+E20-G20+I19","v":26281975.905918378},3.0733614248783074]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$17:B21))","v":5},"YTD adj",null,{"$f":"D19+D20","v":245724},null,{"$f":"F19+F20","v":4937417},null,null,{"$f":"(D21-F21)*J21","v":-2143380.4035736769},{"$f":"J22-J20","v":0.45684583445116234}]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$17:B22))","v":6},"2025-03-31",{"$f":"I22","v":20050502.522344701},161464,{"$f":"ROUND(D22*J22,2)","v":570001.38},1319496,{"$f":"ROUND(F22*J22,2)","v":4658094.3600000003},{"$f":"H20+D22-F22","v":1746750.961538461},{"$f":"I20+E22-G22+I21","v":20050502.522344701},3.5302072593294698]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$17:B23))","v":7},"YTD adj",null,{"$f":"D21+D22","v":407188},null,{"$f":"F21+F22","v":6256913},null,null,{"$f":"(D23-F23)*J23","v":-794301.44273286965},{"$f":"J24-J22","v":0.13578440742648068}]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$17:B24))","v":8},"2025-04-30",{"$f":"I24","v":23889460.979611829},1370512,{"$f":"ROUND(D24*J24,2)","v":5024285.57},106663,{"$f":"ROUND(F24*J24,2)","v":391025.67},{"$f":"H22+D24-F24","v":3010599.961538461},{"$f":"I22+E24-G24+I23","v":23889460.979611829},3.6659916667559505]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$17:B25))","v":9},"YTD adj",null,{"$f":"D23+D24","v":1777700},null,{"$f":"F23+F24","v":6363576},null,null,{"$f":"(D25-F25)*J25","v":2381740.5266445451},{"$f":"J26-J24","v":-0.51936435408295933}]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$17:B26))","v":10},"2025-05-31",{"$f":"I26","v":30461917.526256375},1347273,{"$f":"ROUND(D26*J26,2)","v":4239366.0199999996},15461,{"$f":"ROUND(F26*J26,2)","v":48650},{"$f":"H24+D26-F26","v":4342411.961538461},{"$f":"I24+E26-G26+I25","v":30461917.526256375},3.1466273126729911]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$17:B27))","v":11},"YTD adj",null,{"$f":"D25+D26","v":3124973},null,{"$f":"F25+F26","v":6379037},null,null,{"$f":"(D27-F27)*J27","v":-491152.93358727102},{"$f":"J28-J26","v":0.15093524085183052}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$17:B28))","v":12},"2025-06-30",{"$f":"I28","v":33682900.002669111},1156254,{"$f":"ROUND(D28*J28,2)","v":3812819.89},30533,{"$f":"ROUND(F28*J28,2)","v":100684.48},{"$f":"H26+D28-F28","v":5468132.961538461},{"$f":"I26+E28-G28+I27","v":33682900.002669111},3.2975625535248216]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$17:B29))","v":13},"YTD adj",null,{"$f":"D27+D28","v":4281227},null,{"$f":"F27+F28","v":6409570},null,null,{"$f":"(D29-F29)*J29","v":830486.54558527097},{"$f":"J30-J28","v":-0.39020333921048955}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$17:B30))","v":14},"2025-07-31",{"$f":"I30","v":39228515.558254376},1708569,{"$f":"ROUND(D30*J30,2)","v":4967423.83},86778,{"$f":"ROUND(F30*J30,2)","v":252294.82},{"$f":"H28+D30-F30","v":7089923.961538461},{"$f":"I28+E30-G30+I29","v":39228515.558254376},2.9073592143143321]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$17:B31))","v":15},"YTD adj",null,{"$f":"D29+D30","v":5989796},null,{"$f":"F29+F30","v":6496348},null,null,{"$f":"(D31-F31)*J31","v":30176.625964215509},{"$f":"J32-J30","v":-5.9572612415340398E-2}]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$17:B32))","v":16},"2025-08-31",{"$f":"I32","v":43337847.474218592},1567010,{"$f":"ROUND(D32*J32,2)","v":4462510.0800000001},134615,{"$f":"ROUND(F32*J32,2)","v":383354.79},{"$f":"H30+D32-F32","v":8522318.9615384601},{"$f":"I30+E32-G32+I31","v":43337847.474218592},2.8477866018989917]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$17:B33))","v":17},"YTD adj",null,{"$f":"D31+D32","v":7556806},null,{"$f":"F31+F32","v":6630963},null,null,{"$f":"(D33-F33)*J33","v":-39964.70638603346},{"$f":"J34-J32","v":-4.3165748821380578E-2}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$17:B34))","v":18},"2025-09-30",{"$f":"I34","v":46155572.657832555},1194028,{"$f":"ROUND(D34*J34,2)","v":3348795.83},175106,{"$f":"ROUND(F34*J34,2)","v":491105.94},{"$f":"H32+D34-F34","v":9541240.9615384601},{"$f":"I32+E34-G34+I33","v":46155572.657832555},2.8046208530776111]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$17:B35))","v":19},"YTD adj",null,{"$f":"D33+D34","v":8750834},null,{"$f":"F33+F34","v":6806069},null,null,{"$f":"(D35-F35)*J35","v":-20080.090059505041},{"$f":"J36-J34","v":-1.0325201275992235E-2}]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$17:B36))","v":20},"2025-10-31",{"$f":"I36","v":47015748.787773058},588729,{"$f":"ROUND(D36*J36,2)","v":1645082.88},273710,{"$f":"ROUND(F36*J36,2)","v":764826.66},{"$f":"H34+D36-F36","v":9856259.9615384601},{"$f":"I34+E36-G36+I35","v":47015748.787773058},2.7942956518016189]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$17:B37))","v":21},"YTD adj",null,{"$f":"D35+D36","v":9339563},null,{"$f":"F35+F36","v":7079779},null,null,{"$f":"(D37-F37)*J37","v":71476.149791805947},{"$f":"J38-J36","v":3.1629637961772428E-2}]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$17:B38))","v":22},"2025-11-30",{"$f":"I38","v":44722592.387564868},285149,{"$f":"ROUND(D38*J38,2)","v":805809.77},1121913,{"$f":"ROUND(F38*J38,2)","v":3170442.32},{"$f":"H36+D38-F38","v":9019495.9615384601},{"$f":"I36+E38-G38+I37","v":44722592.387564868},2.8259252897633913]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$17:B39))","v":23},"YTD adj",null,{"$f":"D37+D38","v":9624712},null,{"$f":"F37+F38","v":8201692},null,null,{"$f":"((D39-F39)*J39)+20893.84-5.98-1346.55+3.03","v":27606.585452636784},{"$f":"J40-J38","v":5.6655882929521617E-3}]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$17:B40))","v":24},"2025-12-31",{"$f":"I40","v":39511690.723017506},65698,{"$f":"ROUND(D40*J40,2)","v":186029.86},1915721,{"$f":"ROUND(F40*J40,2)","v":5424538.1100000003},{"$f":"H38+D40-F40","v":7169472.9615384601},{"$f":"I38+E40-G40+I39","v":39511690.723017506},2.8315908780563435]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$17:B41))","v":25},"LIFO adj for Net Gas Withdrawn",{"$f":"I41","v":39511690.723499998},{"$f":"D39+D40","v":9690410},null,{"$f":"F40+F39","v":10117413},null,7169475,39511690.723499998]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$17:B42))","v":""}]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$17:B43))","v":26},"2026-01-31",{"$f":"I43","v":31081596.553499997},0,{"$f":"ROUND(D43*J43,2)","v":0},2185000,{"$f":"ROUND(F43*J43,2)","v":8430094.1699999999},{"$f":"H41+D43-F43","v":4984475},{"$f":"I41+E43-G43","v":31081596.553499997},3.858166666666667]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$17:B44))","v":27},"2026-02-28",{"$f":"I44","v":23851392.223499998},0,0,1874000,7230204.3300000001,{"$f":"H43+D44-F44","v":3110475},23851392.223499998,3.858166666666667]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$17:B45))","v":28},"2026-03-31",17882808.3935,0,0,1547000,5968583.8300000001,1563475,17882808.3935,3.858166666666667]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$17:B46))","v":29},"2026-04-30",21162250.063500002,850000,3279441.67,0,0,2413475,21162250.063500002,3.858166666666667]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$17:B47))","v":30},"2026-05-31",26698719.233500004,1435000,5536469.1699999999,0,0,3848475,26698719.233500004,3.858166666666667]
[{"$f":"IF(ISBLANK(B48),\"\",COUNTA($B$17:B48))","v":31},"2026-06-30",32235188.403500006,1435000,5536469.1699999999,0,0,5283475,32235188.403500006,3.858166666666667]
[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$17:B49))","v":32},"2026-07-31",37771657.573500007,1435000,5536469.1699999999,0,0,6718475,37771657.573500007,3.858166666666667]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$17:B50))","v":33},"2026-08-31",43308126.743500009,1435000,5536469.1699999999,0,0,8153475,43308126.743500009,3.858166666666667]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$17:B51))","v":34},"2026-09-30",48709560.073500007,1400000,5401433.3300000001,0,0,9553475,48709560.073500007,3.858166666666667]
[{"$f":"IF(ISBLANK(B52),\"\",COUNTA($B$17:B52))","v":35},"2026-10-31",51290673.573500007,669000,2581113.5,0,0,10222475,51290673.573500007,3.858166666666667]
[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$17:B53))","v":36},"2026-11-30",46016559.743500009,0,0,1367000,5274113.83,8855475,46016559.743500009,3.858166666666667]
[{"$f":"IF(ISBLANK(B54),\"\",COUNTA($B$17:B54))","v":37},"2026-12-31",39511690.743500009,0,0,1686000,6504869,7169475,39511690.743500009,3.858166666666667]
[{"$f":"IF(ISBLANK(B55),\"\",COUNTA($B$17:B55))","v":38},"LIFO adj for Net Gas Withdrawn",{"$f":"I55","v":39511690.743500009},{"$f":"SUM(D43:D54)","v":8659000},null,{"$f":"SUM(F43:F54)","v":8659000},null,{"$f":"+H54","v":7169475},{"$f":"+I54","v":39511690.743500009}]
[{"$f":"IF(ISBLANK(B56),\"\",COUNTA($B$17:B56))","v":""}]
[{"$f":"IF(ISBLANK(B57),\"\",COUNTA($B$17:B57))","v":39},"2027-01-31",{"$f":"I57","v":31359997.743500009},0,{"$f":"ROUND(D57*J57,2)","v":0},2199000,{"$f":"ROUND(F57*J57,2)","v":8151693},{"$f":"H54+D57-F57","v":4970475},{"$f":"I55+E57-G57","v":31359997.743500009},3.7069999999999999]
[{"$f":"IF(ISBLANK(B58),\"\",COUNTA($B$17:B58))","v":40},"2027-02-28",{"$f":"I58","v":24320404.743500009},0,0,1899000,7039593,{"$f":"H57+D58-F58","v":3071475},24320404.743500009,3.7069999999999999]
[{"$f":"IF(ISBLANK(B59),\"\",COUNTA($B$17:B59))","v":41},"2027-03-31",18556019.743500009,0,0,1555000,5764385,1516475,18556019.743500009,3.7069999999999999]
[{"$f":"IF(ISBLANK(B60),\"\",COUNTA($B$17:B60))","v":42},"2027-04-30",21706969.743500009,850000,3150950,0,0,2366475,21706969.743500009,3.7069999999999999]
[{"$f":"IF(ISBLANK(B61),\"\",COUNTA($B$17:B61))","v":43},"2027-05-31",27119189.743500009,1460000,5412220,0,0,3826475,27119189.743500009,3.7069999999999999]
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[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$16:B53))","v":33},"ACCUM PROV-BANKED VACATION - FED","NON",108954.531,null,108954.531,0,108954.531,108954.531,108820.26749999999,108820.26749999999,109044.5055,{"$f":"IF(ISBLANK(N53),\"\",COUNTA($N$16:N53))","v":33},"ACCUM PROV-BANKED VACATION - FED","NON",109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,1416950.1464999998,108996.1651153846]
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[{"$f":"IF(ISBLANK(B72),\"\",COUNTA($B$16:B72))","v":52},"BAD DEBTS - STATE","LL",7858.55,null,7858.55,0,7858.55,8205.25,9735.75,14627.15,23044.1,{"$f":"IF(ISBLANK(N72),\"\",COUNTA($N$16:N72))","v":52},"BAD DEBTS - STATE","LL",27937,32141,32141,32141,32141,32141,32141,32141,316394.8,24338.061538461538]
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[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$14:B33))","v":17},"ACCOUNT 190 - DEFERRED INCOME TAXES",null,{"$f":"SUMIF($C$42:$C$83,\"NON\",D$42:D$83)","v":11053815.118000001},null,{"$f":"SUMIF($C$42:$C$83,\"NON\",F$42:F$83)","v":11053815.118000001},0,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,{"$f":"IF(ISBLANK(N33),\"\",COUNTA($N$14:N33))","v":17},"ACCOUNT 190 - DEFERRED INCOME TAXES",null,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,11053815.118000001,{"$f":"SUM(H33:L33)+SUM(P33:W33)","v":143699596.53400001},{"$f":"X33/13","v":11053815.118000001}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$14:B34))","v":18},"ACCOUNT 282 - DEFERRED INCOME TAXES - DEPRECIATION",null,{"$f":"SUMIF($C$97:$C$104,\"NON\",D$97:D$104)","v":-310841.2205},null,{"$f":"SUMIF($C$97:$C$104,\"NON\",F$97:F$104)","v":-310841.2205},0,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-310841.2205,{"$f":"IF(ISBLANK(N34),\"\",COUNTA($N$14:N34))","v":18},"ACCOUNT 282 - DEFERRED INCOME TAXES - DEPRECIATION",null,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-310841.2205,-4040935.8665,{"$f":"X34/13","v":-310841.2205}]
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[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$14:B36))","v":20},"ACCOUNT 254 - EXCESS ADIT (BEFORE GROSS UP)",null,{"$f":"SUMIF($C$145:$C$150,\"NON\",D$145:D$150)","v":0},null,{"$f":"SUMIF($C$145:$C$150,\"NON\",F$145:F$150)","v":0},0,0,0,0,0,0,{"$f":"IF(ISBLANK(N36),\"\",COUNTA($N$14:N36))","v":20},"ACCOUNT 254 - EXCESS ADIT (BEFORE GROSS UP)",null,0,0,0,0,0,0,0,0,0,{"$f":"X36/13","v":0}]
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[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$14:B40))","v":23},"       TOTAL ADIT AND EXCESS ADIT",null,{"$f":"SUM(D38,D30,D22)","v":-112019818.83595741},null,{"$f":"SUM(F38,F30,F22)","v":-112019818.83595741},0,-112019818.83595741,-112559352.15956701,-113098885.48317662,-113638418.80678621,-114177952.13039581,{"$f":"IF(ISBLANK(N40),\"\",COUNTA($N$14:N40))","v":23},"       TOTAL ADIT AND EXCESS ADIT",null,-114717485.45400541,-115257018.77761501,-115796552.1012246,-116336085.42483422,-116875618.74844383,-117415152.07205342,-117954685.39566301,-118494218.71927264,-1498341244.1089952,-115257018.77761501]
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[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$14:B42))","v":24},"ACCOUNT 190 - DEFERRED INCOME TAXES",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(N42),\"\",COUNTA($N$14:N42))","v":24},"ACCOUNT 190 - DEFERRED INCOME TAXES"]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$14:B43))","v":25},"NET OPERATING LOSS - FED","RB",1579887.1900000013,1,{"$f":"D43*$E$43","v":1579887.1900000013},null,1579887.1900000013,1448229.924166668,1316572.6583333346,1184915.3925000012,1053258.1266666679,{"$f":"IF(ISBLANK(N43),\"\",COUNTA($N$14:N43))","v":25},"NET OPERATING LOSS - FED","RB",921600.86083333439,789943.5950000009,658286.32916666742,526629.06333333394,394971.79750000045,263314.53166666697,131657.26583333351,0,{"$f":"SUM(H43:L43)+SUM(P43:W43)","v":10269266.735000011},{"$f":"X43/13","v":789943.59500000079}]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$14:B44))","v":26},"NET OPERATING LOSS - STATE, NET","NON",0,null,{"$f":"D44*$E$43","v":0},0,{"$f":"SUM(F44:G44)","v":0},0,0,0,0,{"$f":"IF(ISBLANK(N44),\"\",COUNTA($N$14:N44))","v":26},"NET OPERATING LOSS - STATE, NET","NON",0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$14:B45))","v":27},"CHARITABLE CONTRIBUTIONS - FED","NON",2815.68,null,{"$f":"D45*$E$43","v":2815.68},0,{"$f":"SUM(F45:G45)","v":2815.68},2815.68,2815.68,2815.68,2815.68,{"$f":"IF(ISBLANK(N45),\"\",COUNTA($N$14:N45))","v":27},"CHARITABLE CONTRIBUTIONS - FED","NON",2815.68,2815.68,2815.68,2815.68,2815.68,2815.68,2815.68,2815.68,36603.839999999997,2815.68]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$14:B46))","v":28},"TAX CREDITS - FED","NON",110508,null,{"$f":"D46*$E$43","v":110508},0,110508,110508,110508,110508,110508,{"$f":"IF(ISBLANK(N46),\"\",COUNTA($N$14:N46))","v":28},"TAX CREDITS - FED","NON",110508,110508,110508,110508,110508,110508,110508,110508,1436604,110508]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$14:B47))","v":29},"CUST. ADVANCES - FED","RB",298064.571,null,{"$f":"D47*$E$43","v":298064.571},0,298064.571,298064.571,298064.571,298064.571,298064.571,{"$f":"IF(ISBLANK(N47),\"\",COUNTA($N$14:N47))","v":29},"CUST. ADVANCES - FED","RB",298064.571,298064.571,298064.571,298064.571,298064.571,298064.571,298064.571,298064.571,3874839.423,298064.571]
[{"$f":"IF(ISBLANK(B48),\"\",COUNTA($B$14:B48))","v":30},"CUST. ADVANCES - STATE","RB",74702.899999999994,null,{"$f":"D48*$E$43","v":74702.899999999994},0,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,{"$f":"IF(ISBLANK(N48),\"\",COUNTA($N$14:N48))","v":30},"CUST. ADVANCES - STATE","RB",74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,74702.899999999994,971137.70000000007,74702.900000000009]
[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$14:B49))","v":31},"LIFO INVENTORY  & CAPITALIZED INVENTORY - FED","RB",371326.55699999997,null,{"$f":"D49*$E$43","v":371326.55699999997},0,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,{"$f":"IF(ISBLANK(N49),\"\",COUNTA($N$14:N49))","v":31},"LIFO INVENTORY  & CAPITALIZED INVENTORY - FED","RB",371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,371326.55699999997,4827245.2409999995,371326.55699999997]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$14:B50))","v":32},"LIFO INVENTORY  & CAPITALIZED INVENTORY -STATE","RB",93064.3,null,93064.3,0,93064.3,93064.3,93064.3,93064.3,93064.3,{"$f":"IF(ISBLANK(N50),\"\",COUNTA($N$14:N50))","v":32},"LIFO INVENTORY  & CAPITALIZED INVENTORY -STATE","RB",93064.3,93064.3,93064.3,93064.3,93064.3,93064.3,93064.3,93064.3,1209835.9000000001,93064.300000000017]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$14:B51))","v":33},"ACCUM PROV-BANKED VACATION - FED","NON",109044.5055,null,109044.5055,0,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,{"$f":"IF(ISBLANK(N51),\"\",COUNTA($N$14:N51))","v":33},"ACCUM PROV-BANKED VACATION - FED","NON",109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,109044.5055,1417578.5714999998,109044.50549999998]
[{"$f":"IF(ISBLANK(B52),\"\",COUNTA($B$14:B52))","v":34},"ACCUM PROV-BANKED VACATION - STATE","NON",27329.45,null,27329.45,0,27329.45,27329.45,27329.45,27329.45,27329.45,{"$f":"IF(ISBLANK(N52),\"\",COUNTA($N$14:N52))","v":34},"ACCUM PROV-BANKED VACATION - STATE","NON",27329.45,27329.45,27329.45,27329.45,27329.45,27329.45,27329.45,27329.45,355282.85000000003,27329.450000000004]
[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$14:B53))","v":35},"ACCD LIAB-VACATION PAY PY - FED","NON",364233.13500000001,null,364233.13500000001,0,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,{"$f":"IF(ISBLANK(N53),\"\",COUNTA($N$14:N53))","v":35},"ACCD LIAB-VACATION PAY PY - FED","NON",364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,364233.13500000001,4735030.7549999999,364233.13500000001]
[{"$f":"IF(ISBLANK(B54),\"\",COUNTA($B$14:B54))","v":36},"ACCD LIAB-VACATION PAY PY - STATE","NON",91286.5,null,91286.5,0,91286.5,91286.5,91286.5,91286.5,91286.5,{"$f":"IF(ISBLANK(N54),\"\",COUNTA($N$14:N54))","v":36},"ACCD LIAB-VACATION PAY PY - STATE","NON",91286.5,91286.5,91286.5,91286.5,91286.5,91286.5,91286.5,91286.5,1186724.5,91286.5]
[{"$f":"IF(ISBLANK(B55),\"\",COUNTA($B$14:B55))","v":37},"ACCD LIAB-VACATION PAY CY - FED","NON",61400.913,null,61400.913,0,61400.913,61400.913,61400.913,61400.913,61400.913,{"$f":"IF(ISBLANK(N55),\"\",COUNTA($N$14:N55))","v":37},"ACCD LIAB-VACATION PAY CY - FED","NON",61400.913,61400.913,61400.913,61400.913,61400.913,61400.913,61400.913,61400.913,798211.86899999995,61400.912999999993]
[{"$f":"IF(ISBLANK(B56),\"\",COUNTA($B$14:B56))","v":38},"ACCD LIAB-VACATION PAY CY - STATE","NON",15388.7,null,15388.7,0,15388.7,15388.7,15388.7,15388.7,15388.7,{"$f":"IF(ISBLANK(N56),\"\",COUNTA($N$14:N56))","v":38},"ACCD LIAB-VACATION PAY CY - STATE","NON",15388.7,15388.7,15388.7,15388.7,15388.7,15388.7,15388.7,15388.7,200053.09999999998,15388.699999999999]
[{"$f":"IF(ISBLANK(B57),\"\",COUNTA($B$14:B57))","v":39},"ACCD LIAB-PROFIT SHARING - FED","NON",74095.098000000013,null,74095.098000000013,0,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,{"$f":"IF(ISBLANK(N57),\"\",COUNTA($N$14:N57))","v":39},"ACCD LIAB-PROFIT SHARING - FED","NON",74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,74095.098000000013,963236.27400000021,74095.098000000013]
[{"$f":"IF(ISBLANK(B58),\"\",COUNTA($B$14:B58))","v":40},"ACCD LIAB-PROFIT SHARING - STATE","NON",18570.2,null,18570.2,0,18570.2,18570.2,18570.2,18570.2,18570.2,{"$f":"IF(ISBLANK(N58),\"\",COUNTA($N$14:N58))","v":40},"ACCD LIAB-PROFIT SHARING - STATE","NON",18570.2,18570.2,18570.2,18570.2,18570.2,18570.2,18570.2,18570.2,241412.6,18570.2]
[{"$f":"IF(ISBLANK(B59),\"\",COUNTA($B$14:B59))","v":41},"ACCUM PROVISIONS FAS 112 - FED","LL",29645.301000000003,null,29645.301000000003,0,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,{"$f":"IF(ISBLANK(N59),\"\",COUNTA($N$14:N59))","v":41},"ACCUM PROVISIONS FAS 112 - FED","LL",29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,29645.301000000003,385388.91300000006,29645.301000000003]
[{"$f":"IF(ISBLANK(B60),\"\",COUNTA($B$14:B60))","v":42},"ACCUM PROVISIONS FAS 112 - STATE","LL",7429.9,null,{"$f":"D60*$E$43","v":7429.9},0,7429.9,7429.9,7429.9,7429.9,7429.9,{"$f":"IF(ISBLANK(N60),\"\",COUNTA($N$14:N60))","v":42},"ACCUM PROVISIONS FAS 112 - STATE","LL",7429.9,7429.9,7429.9,7429.9,7429.9,7429.9,7429.9,7429.9,96588.700000000012,7429.9000000000005]
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[{"$f":"IF(ISBLANK(B63),\"\",COUNTA($B$14:B63))","v":45},"ACCD LIAB-ST FAS112 - FED","LL",10931.802,null,10931.802,0,10931.802,10931.802,10931.802,10931.802,10931.802,{"$f":"IF(ISBLANK(N63),\"\",COUNTA($N$14:N63))","v":45},"ACCD LIAB-ST FAS112 - FED","LL",10931.802,10931.802,10931.802,10931.802,10931.802,10931.802,10931.802,10931.802,142113.42599999998,10931.801999999998]
[{"$f":"IF(ISBLANK(B64),\"\",COUNTA($B$14:B64))","v":46},"ACCD LIAB-ST FAS112 - STATE","LL",2739.8,null,2739.8,0,2739.8,2739.8,2739.8,2739.8,2739.8,{"$f":"IF(ISBLANK(N64),\"\",COUNTA($N$14:N64))","v":46},"ACCD LIAB-ST FAS112 - STATE","LL",2739.8,2739.8,2739.8,2739.8,2739.8,2739.8,2739.8,2739.8,35617.399999999994,2739.7999999999997]
[{"$f":"IF(ISBLANK(B65),\"\",COUNTA($B$14:B65))","v":47},"ACCD LIAB-INCENTIVE COMPNSTION - FED","LL",53620.612500000003,null,53620.612500000003,0,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,{"$f":"IF(ISBLANK(N65),\"\",COUNTA($N$14:N65))","v":47},"ACCD LIAB-INCENTIVE COMPNSTION - FED","LL",53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,53620.612500000003,697067.96249999991,53620.612499999996]
[{"$f":"IF(ISBLANK(B66),\"\",COUNTA($B$14:B66))","v":48},"ACCD LIAB-INCENTIVE COMPNSTION - STATE","LL",13438.75,null,13438.75,0,13438.75,13438.75,13438.75,13438.75,13438.75,{"$f":"IF(ISBLANK(N66),\"\",COUNTA($N$14:N66))","v":48},"ACCD LIAB-INCENTIVE COMPNSTION - STATE","LL",13438.75,13438.75,13438.75,13438.75,13438.75,13438.75,13438.75,13438.75,174703.75,13438.75]
[{"$f":"IF(ISBLANK(B67),\"\",COUNTA($B$14:B67))","v":49},"STOCK COMP LTIP - TAX - FED","LL",279680.8455,null,279680.8455,0,279680.8455,279680.8455,279680.8455,279680.8455,279680.8455,{"$f":"IF(ISBLANK(N67),\"\",COUNTA($N$14:N67))","v":49},"STOCK COMP LTIP - TAX - FED","LL",279680.8455,279680.8455,279680.8455,279680.8455,279680.8455,279680.8455,279680.8455,279680.8455,3635850.9915,279680.8455]
[{"$f":"IF(ISBLANK(B68),\"\",COUNTA($B$14:B68))","v":50},"STOCK COMP LTIP - TAX - STATE","LL",70095.45,null,70095.45,0,70095.45,70095.45,70095.45,70095.45,70095.45,{"$f":"IF(ISBLANK(N68),\"\",COUNTA($N$14:N68))","v":50},"STOCK COMP LTIP - TAX - STATE","LL",70095.45,70095.45,70095.45,70095.45,70095.45,70095.45,70095.45,70095.45,911240.85,70095.45]
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{"sheet":"B-6.1 ADIT & EDIT Normalization","index":57,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index B'!C46","v":"NORMALIZATION ADJUSTMENT UNDER TREAS. REG. §1.167(l)-1"}]
[{"$f":"+'General Headers Index'!B18","v":"AS OF DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index B'!$A$46","v":"SCHEDULE B-6.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B64","v":"WITNESS: G. GODE"}]
[]
["LINE",null,"FEDERAL NOL &"]
["NO.","DECRIPTION","PROPERTY ADIT/EDIT  BALANCE"]
[null,null,"(1)"]
[null,null,"$"]
[]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$15:B15))","v":1},{"$f":"\"Projected Deferred Taxes at \"&(TEXT(EDATE('General Headers Index'!$B$7,4),\"MM/DD/YYYY\"))","v":"Projected Deferred Taxes at 12/31/2026"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!H177","v":-104435917.68807355},"B-6 (Forecast), Column 5, Line 143"]
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[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$15:B17))","v":2},{"$f":"\"Projected Deferred Taxes at \"&(TEXT(EDATE('General Headers Index'!$B$15,0),\"MM/DD/YYYY\"))","v":"Projected Deferred Taxes at 12/31/2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!W177","v":-109488412.60086581},"B-6 (Forecast), Column 17, Line 143"]
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[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$15:B19))","v":3},"Increase in Deferred Taxes (Federal NOL & Property)",{"$f":"C17-C15","v":-5052494.9127922654}]
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[null,null,null,"MONTHLY",null,"MONTHLY PRO RATA"]
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[null,null,"(1)","(2)","(3)","(4) = 2 X 3","(5)","(6) = 5 - 1"]
[null,null,"$","$","$","$","$","$"]
[]
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[{"$f":"A27+1","v":5},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"MMMM YYYY\"))","v":"January 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!I$177","v":-104856958.93080623},{"$f":"C28-C27","v":-421041.24273268878},"335/365",{"$f":"ROUND(D28*335/365,0)","v":-386435},{"$f":"F28+G27","v":-104822352.68807355},34606.242732688785]
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[7,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,7),\"MMMM YYYY\"))","v":"March 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!K$177","v":-105699041.4162716},-421041.24273268878,"274/365",{"$f":"ROUND(D30*274/365,0)","v":-316069},-105490250.68807355,208790.72819805145]
[8,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,8),\"MMMM YYYY\"))","v":"April 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!L$177","v":-106120082.6590043},-421041.24273270369,"243/365",{"$f":"ROUND(D31*243/365,0)","v":-280310},-105770560.68807355,349521.97093075514]
[9,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,9),\"MMMM YYYY\"))","v":"May 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!P$177","v":-106541123.90173697},-421041.24273267388,"215/365",{"$f":"ROUND(D32*215/365,0)","v":-248011},-106018571.68807355,522552.21366342902]
[10,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,10),\"MMMM YYYY\"))","v":"June 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!Q$177","v":-106962165.14446966},-421041.24273268878,"184/365",{"$f":"ROUND(D33*184/365,0)","v":-212251},-106230822.68807355,731342.45639611781]
[11,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,11),\"MMMM YYYY\"))","v":"July 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!R$177","v":-107383206.38720235},-421041.24273268878,"154/365",{"$f":"ROUND(D34*154/365,0)","v":-177645},-106408467.68807355,974738.69912880659]
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[14,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,14),\"MMMM YYYY\"))","v":"October 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!U$177","v":-108646330.1154004},-421041.24273267388,"62/365",{"$f":"ROUND(D37*62/365,0)","v":-71519},-106729150.68807355,1917179.427326858]
[15,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,15),\"MMMM YYYY\"))","v":"November 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!V$177","v":-109067371.35813311},-421041.24273270369,"31/365",{"$f":"ROUND(D38*31/365,0)","v":-35760},-106764910.68807355,2302460.6700595617]
[16,{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,16),\"MMMM YYYY\"))","v":"December 2027"},{"$f":"'B-6.B ADIT & EDIT (Forecast)'!W$177","v":-109488412.60086581},-421041.24273270369,"1/365",{"$f":"ROUND(D39*1/365,0)","v":-1154},-106766064.68807355,2722347.9127922654]
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[]
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["ALL DATA 100.00% JURISDICTIONAL."]

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[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$19:C21))","v":2},null,"OPERATING EXPENSES"]
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[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$19:C27))","v":7},null,"OPERATING INCOME BEFORE INCOME TAXES",null,{"$f":"+E19-SUM(E22:E25)","v":45069957.626852691},null,{"$f":"+G19-SUM(G22:G25)","v":-8495083.5805156976},null,{"$f":"+I19-SUM(I22:I25)","v":36574874.046337008},null,{"$f":"+K19-SUM(K22:K25)","v":-11952886.989109814},null,{"$f":"+M19-SUM(M22:M25)","v":24621987.057227194},null,{"$f":"+O19-SUM(O22:O25)","v":34552240.831240073},null,{"$f":"+Q19-SUM(Q22:Q25)","v":59174227.888467252},null,{"$f":"+S19-SUM(S22:S25)","v":45069957.626852691},{"$f":"IF(ROUND((E27-S27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+U19-SUM(U22:U25)","v":45069957.626852691},{"$f":"IF(ROUND((E27-U27),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+X19-SUM(X22:X25)","v":36574874.046337008},{"$f":"IF(ROUND((I27-X27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+Z19-SUM(Z22:Z25)","v":36574874.046337008},{"$f":"IF(ROUND((I27-Z27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+AB19-SUM(AB22:AB25)","v":36574874.046337008},{"$f":"IF(ROUND((I27-AB27),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I27-AB27","v":0},{"$f":"+AF19-SUM(AF22:AF25)","v":59174227.888467252},{"$f":"IF(ROUND((Q27-AF27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+AH19-SUM(AH22:AH25)","v":24621987.057227194},{"$f":"IF(ROUND((M27-AH27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+AJ19-SUM(AJ22:AJ25)","v":24621987.032407284},{"$f":"IF(ROUND((M27-AJ27),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"AH27-AJ27","v":2.4819910526275635E-2}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$19:C28))","v":""}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$19:C29))","v":""}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$19:C30))","v":8},null,"  FEDERAL INCOME TAXES",null,{"$f":"'C-2 Adj Operating Income Sum'!E41","v":5165286.1239444958},null,{"$f":"I30-E30","v":-1888219.9419323192},null,{"$f":"'C-2 Adj Operating Income Sum'!I41+'E-1.2 CWC Fed&State Intrst Sync'!F136","v":3277066.1820121766},null,{"$f":"M30-I30","v":-1978385.1820121766},null,{"$f":"+'C-2 Adj Operating Income Sum'!Q41","v":1298681},null,{"$f":"Q30-M30","v":6893178.2164408136},null,{"$f":"'E-1.1 Fed & State Inc Tax'!L63+'E-1.2 CWC Fed&State Intrst Sync'!G136","v":8191859.2164408136},null,{"$f":"+'C-2 Adj Operating Income Sum'!E41","v":5165286.1239444958},{"$f":"IF(ROUND((E30-S30),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,{"$f":"+E30+G30","v":3277066.1820121766},{"$f":"IF(ROUND((I30-X30),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+'C-2 Adj Operating Income Sum'!I41","v":3277066.1820121766},{"$f":"IF(ROUND((I30-Z30),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,null,{"$f":"+M30+O30","v":8191859.2164408136},{"$f":"IF(ROUND((Q30-AF30),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+'C-2 Adj Operating Income Sum'!Q41","v":1298681},{"$f":"IF(ROUND((M30-AH30),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$19:C31))","v":9},null,"  STATE INCOME TAXES",null,{"$f":"'C-2 Adj Operating Income Sum'!E42","v":2938199.4195810962},null,{"$f":"I31-E31","v":-426784.38058341993},null,{"$f":"'C-2 Adj Operating Income Sum'!I42+'E-1.2 CWC Fed&State Intrst Sync'!F135","v":2511415.0389976762},null,{"$f":"M31-I31","v":-2050051.0389976762},null,{"$f":"+'C-2 Adj Operating Income Sum'!Q42","v":461364},null,{"$f":"Q31-M31","v":1727612.2680599513},null,{"$f":"'E-1.1 Fed & State Inc Tax'!L65+'E-1.2 CWC Fed&State Intrst Sync'!G135","v":2188976.2680599513},null,{"$f":"+'C-2 Adj Operating Income Sum'!E42","v":2938199.4195810962},{"$f":"IF(ROUND((E31-S31),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,{"$f":"+E31+G31","v":2511415.0389976762},{"$f":"IF(ROUND((I31-X31),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+'C-2 Adj Operating Income Sum'!I42","v":2511415.0389976762},{"$f":"IF(ROUND((I31-Z31),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,null,{"$f":"+M31+O31","v":2188976.2680599513},{"$f":"IF(ROUND((Q31-AF31),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+'C-2 Adj Operating Income Sum'!Q42","v":461364},{"$f":"IF(ROUND((M31-AH31),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$19:C32))","v":10},null,"TOTAL INCOME TAXES",null,{"$f":"+E30+E31","v":8103485.5435255915},null,{"$f":"+G30+G31","v":-2315004.3225157391},null,{"$f":"+I30+I31","v":5788481.2210098524},null,{"$f":"+K30+K31","v":-4028436.2210098528},null,{"$f":"+M30+M31","v":1760045},null,{"$f":"+O30+O31","v":8620790.4845007658},null,{"$f":"+Q30+Q31","v":10380835.484500766},null,{"$f":"+S30+S31","v":8103485.5435255915},null,null,null,null,{"$f":"+X30+X31","v":5788481.2210098524},null,{"$f":"+Z30+Z31","v":5788481.2210098524},null,null,null,null,null,{"$f":"+AF30+AF31","v":10380835.484500766},{"$f":"IF(ROUND((Q32-AF32),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+AH30+AH31","v":1760045}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$19:C33))","v":""}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$19:C34))","v":11},null,"OPERATING INCOME",null,{"$f":"+E27-E32","v":36966472.0833271},null,{"$f":"+G27-G32","v":-6180079.2579999585},null,{"$f":"+I27-I32","v":30786392.825327158},null,{"$f":"+K27-K32","v":-7924450.7680999618},null,{"$f":"+M27-M32","v":22861942.057227194},null,{"$f":"+O27-O32","v":25931450.346739307},null,{"$f":"+Q27-Q32","v":48793392.403966486},null,{"$f":"+ROUND(S27-S32,0)","v":36966472},{"$f":"IF(ROUND((E34-S34),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,{"$f":"+ROUND(X27-X32,0)","v":30786393},{"$f":"IF(ROUND((I34-X34),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+ROUND(Z27-Z32,0)","v":30786393},{"$f":"IF(ROUND((I34-Z34),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,null,{"$f":"+AF27-AF32","v":48793392.403966486},{"$f":"IF(ROUND((Q34-AF34),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+AH27-AH32","v":22861942.057227194},{"$f":"IF(ROUND((M34-AH34),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$19:C35))","v":""}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$19:C36))","v":12},null,"RATE BASE",null,{"$f":"'B-1 p.1 Summary (Base)'!F38","v":663968488.25678408},null,null,null,{"$f":"'B-1 p.1 Summary (Base)'!J38","v":599158433.59081912},null,{"$f":"M36-I36","v":-613384.47753930092},null,{"$f":"'B-1 p.2 Summary (Forecast)'!K41","v":598545049.11327982},null,null,null,{"$f":"M36","v":598545049.11327982},null,{"$f":"ROUND('B-1 p.1 Summary (Base)'!F38,0)","v":663968488},{"$f":"IF(ROUND((E36-S36),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,{"$f":"ROUND('B-1 p.1 Summary (Base)'!J38,0)","v":599158434},{"$f":"IF(ROUND((I36-X36),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"ROUND('B-1 p.1 Summary (Base)'!J38,0)","v":599158434},{"$f":"IF(ROUND((I36-Z36),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,null,{"$f":"ROUND('B-1 p.2 Summary (Forecast)'!K41,0)","v":598545049},{"$f":"IF(ROUND((Q36-AF36),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"ROUND('B-1 p.2 Summary (Forecast)'!K41,0)","v":598545049},{"$f":"IF(ROUND((M36-AH36),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$19:C37))","v":""}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$19:C38))","v":13},null,"RATE OF RETURN",null,{"$f":"ROUND(E34/E36,5)","v":5.568E-2},null,null,null,{"$f":"ROUND(I34/I36,5)","v":5.1380000000000002E-2},null,null,null,{"$f":"ROUND(M34/M36,5)","v":3.8199999999999998E-2},null,null,null,{"$f":"+'J-1.1, J-1.2 13 MO AVG WACC'!M23","v":8.1519999999999995E-2},null,{"$f":"ROUND(S34/S36,5)","v":5.568E-2},{"$f":"IF((E38-S38)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,{"$f":"ROUND(X34/X36,5)","v":5.1380000000000002E-2},{"$f":"IF((I38-X38)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"ROUND(Z34/Z36,5)","v":5.1380000000000002E-2},{"$f":"IF((I38-Z38)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,null,null,{"$f":"ROUND(AF34/AF36,5)","v":8.1519999999999995E-2},{"$f":"IF((Q38-AF38)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"ROUND(AH34/AH36,5)","v":3.8199999999999998E-2},{"$f":"IF((M38-AH38)=0,\"OK\",\"CHECK\")","v":"OK"}]

{"sheet":"C-2 Adj Operating Income Sum","index":61,"n_rows":46,"n_cols":29,"rows_kept":46,"cut":false,"hidden":false,"merged":[[20,27,28,27],[20,28,28,28],[0,0,0,16],[1,0,1,16],[2,0,2,16],[3,0,3,16],[4,0,4,16]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index C'!$C$20","v":"ADJUSTED OPERATING INCOME SUMMARY"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index C'!$A$20","v":"SCHEDULE C-2"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1",null,null,null,null,"(Calculated)"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B49","v":"WITNESS: N. DAVIS"},null,null,null,null,"BASE PERIOD"]
[]
[null,null,null,null,"UNADJUSTED",null,null,null,"ADJUSTED",null,null,null,"UNADJUSTED",null,null,null,"ADJUSTED",null,"UNADJUSTED",null,null,"TO"]
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["LINE",null,null,null,"REVENUE &",null,"SUMMARY OF D-2.1 - 2.2",null,"REVENUE &",null,"SUMMARY OF D-2.3 - 2.5",null,"REVENUE &",null,"SUMMARY OF D-2.6",null,"REVENUE &",null,"REVENUE &",null,null,"REVENUE &",null,null,"REVENUE &",null,null,"SUMMARY OF D-2.4"]
["NO.",null,"DESCRIPTION",null,"EXPENSES",null,"ADJUSTMENTS",null,"EXPENSES",null,"ADJUSTMENTS",null,"EXPENSES",null,"ADJUSTMENTS",null,"EXPENSES",null,"EXPENSES",null,null,"EXPENSES",null,null,"EXPENSES",null,null,"ADJUSTMENTS"]
[null,null,null,null,"(1)",null,"(2)",null,"(3 = 1 + 2)",null,"(4)",null,"(5 = 3 + 4)",null,"(6)",null,"(7 = 5 + 6)"]
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[]
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[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$18:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$18:C20))","v":2},null,"OPERATING EXPENSES"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$18:C21))","v":3},null,"  GAS SUPPLY EXPENSES - GAS COST",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K68-'C-2.1.A Oper Rev&Exp by Accts'!K64","v":101917603.64},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X44","v":0},null,{"$f":"+E21+G21","v":101917603.64},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y44","v":-20195711.21999998},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K69-'C-2.1.B Oper Rev&Exp by Accts'!K65","v":81721892.420000046},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z44","v":0},null,{"$f":"M21+O21","v":81721892.420000046},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!P60","v":101917603.64},{"$f":"IF(ROUND((E21-S21),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I21+K21","v":81721892.420000017},{"$f":"IF(ROUND((V21-Y21),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!P61","v":81721892.420000046},{"$f":"IF(ROUND((+M21-Y21),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V130","v":1236740.8959860702},{"$f":"IF(ROUND((SUM(O21:O29)-AB21),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
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[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$18:C23))","v":5},null,"  OTHER OPERATING EXPENSES",null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K39+'C-2.1.A Oper Rev&Exp by Accts'!K64","v":194528.95927891583},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X64+'D-1.A (BP IS Adj Summary)'!X66","v":-2.302029268480084},null,194526.65724964737,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y64+'D-1.A (BP IS Adj Summary)'!Y66","v":151979.17932302208},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K65","v":346505.83657266945},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V65","v":-44.085774736538049},null,346461.75079793291,null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K39+'C-2.1.A Oper Rev&Exp by Accts'!K68","v":102112132.59927891},{"$f":"IF(ROUND((+E21+E23-S23),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"I21+K21+I23+K23","v":82068398.256572679},{"$f":"IF(ROUND((V23-Y23),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K69","v":82068398.256572708},{"$f":"IF(ROUND((+M21+M23-Y23),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$18:C24))","v":6},null,"  TRANSMISSION EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K44+'C-2.1.A Oper Rev&Exp by Accts'!K48","v":14744.967418577287},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X69","v":0},null,{"$f":"+E24+G24","v":14744.967418577287},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y69","v":1535.0643276911705},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K45+'C-2.1.B Oper Rev&Exp by Accts'!K49","v":16280.031746268458},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z68","v":0},null,{"$f":"M24+O24","v":16280.031746268458},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K44+'C-2.1.A Oper Rev&Exp by Accts'!K48","v":14744.967418577287},{"$f":"IF(ROUND((E24-S24),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I24+K24","v":16280.031746268458},{"$f":"IF(ROUND((V24-Y24),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K45+'C-2.1.B Oper Rev&Exp by Accts'!K49","v":16280.031746268458},{"$f":"IF(ROUND((M24-Y24),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$18:C25))","v":7},null,"  DISTRIBUTION EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K80+'C-2.1.A Oper Rev&Exp by Accts'!K105","v":22081631.295851137},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X78+'D-1.A (BP IS Adj Summary)'!X86","v":0},null,22081631.295851137,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y78+'D-1.A (BP IS Adj Summary)'!Y86","v":-9171.6173088870746},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K81+'C-2.1.B Oper Rev&Exp by Accts'!K106","v":22072459.678542253},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z77+'D-1.B (FTP IS Adj Summary)'!Z85","v":844970.1842534655},null,22917429.862795718,null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K80+'C-2.1.A Oper Rev&Exp by Accts'!K105","v":22081631.295851137},"OK",null,22072459.678542249,"OK",null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K81+'C-2.1.B Oper Rev&Exp by Accts'!K106","v":22072459.678542253},{"$f":"IF(ROUND((+M25-Y25),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":8},null,"  CUSTOMER ACCOUNTS & COLLECTING EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K113","v":4478334.4319714783},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X91","v":0},null,4478334.4319714783,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y91","v":201396.4596311046},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K114","v":4679730.8916025823},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z90","v":41494.376395336803},null,4721225.2679979187,null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K113","v":4478334.4319714783},"OK",null,4679730.8916025832,{"$f":"IF(ROUND((V26-Y26),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K114","v":4679730.8916025823},{"$f":"IF(ROUND((+M26-Y26),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$18:C27))","v":9},null,"  CUSTOMER SERVICE & INFORMATION EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K120","v":476406.5463487939},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X95","v":0},null,476406.5463487939,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y95","v":-29640.699243720126},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K121","v":446765.8471050738},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z94","v":-38860.502700958328},null,407905.34440411546,null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K120","v":476406.5463487939},"OK",null,446765.84710507374,"OK",null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K121","v":446765.8471050738},{"$f":"IF(ROUND((+M27-Y27),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$18:C28))","v":10},null,"  SALES EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K127","v":1220.4372231371669},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X98","v":0},null,1220.4372231371669,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y98","v":64.209449162110332},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K128","v":1284.6466722992773},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z97","v":-0.16344499235917398},null,1284.483227306918,null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K127","v":1220.4372231371669},"OK",null,1284.6466722992773,"OK",null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K128","v":1284.6466722992773},{"$f":"IF(ROUND((+M28-Y28),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$18:C29))","v":11},null,"  ADMINISTRATIVE AND GENERAL EXPENSES",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K140+'C-2.1.A Oper Rev&Exp by Accts'!K145","v":32074715.725433026},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X126+'D-1.A (BP IS Adj Summary)'!X128","v":0},null,32074715.725433026,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y126+'D-1.A (BP IS Adj Summary)'!Y128","v":-1784358.1763356142},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K141+'C-2.1.B Oper Rev&Exp by Accts'!K146","v":30290357.549097411},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!Z125+'D-1.B (FTP IS Adj Summary)'!Z127","v":389181.08725795528},null,{"$f":"M29+O29","v":30679538.636355367},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K140+'C-2.1.A Oper Rev&Exp by Accts'!K145","v":32074715.725433026},"OK",null,30290357.549097411,"OK",null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K141+'C-2.1.B Oper Rev&Exp by Accts'!K146","v":30290357.549097411},{"$f":"IF(ROUND((+M29-Y29),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$18:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$18:C31))","v":12},null,"DEPRECIATION AND AMORTIZATION EXPENSE",null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K149","v":30566668.870484207},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X133","v":-736220.20623220503},null,29830448.664252002,null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y133","v":3421472.6085791327},null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K150","v":33251921.272831134},null,{"$f":"ROUND(+'D-1.B (FTP IS Adj Summary)'!Z132,0)","v":3656199},null,36908120.272831134,null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K149","v":30566668.870484207},{"$f":"IF(ROUND((E31-S31),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I31+K31","v":33251921.272831134},"OK",null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K150","v":33251921.272831134},{"$f":"IF(ROUND((+M31-Y31),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V132","v":3656198.6593358144},{"$f":"IF(ROUND((O31-AB31),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$18:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$18:C33))","v":13},null,"OTHER TAXES"]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$18:C34))","v":14},null,"  PROPERTY",null,{"$f":"'C-2.2.A Total Co Accts Activ'!P18","v":8432903.879999999},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X135","v":-549009.96417741431},null,{"$f":"+E34+G34","v":7883893.9158225842},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y135","v":1730698.0841774158},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K151","v":9614592},null,{"$f":"ROUND(+'D-1.B (FTP IS Adj Summary)'!V134,0)","v":-3386533},null,{"$f":"M34+O34","v":6228059},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K150","v":8432903.879999999},{"$f":"IF(ROUND((E34-S34),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I34+K34","v":9614592},{"$f":"IF(ROUND((V34-Y34),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K151","v":9614592},{"$f":"IF(ROUND((+M34-Y34),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V134","v":-3386532.8318448029},{"$f":"IF(ROUND((O34-AB34),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$18:C35))","v":15},null,"  PAYROLL ",null,{"$f":"'C-2.2.A Total Co Accts Activ'!P19","v":1023234.3332840002},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X136","v":0},null,{"$f":"+E35+G35","v":1023234.3332840002},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y136","v":-75376.50399599981},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K152","v":947857.82928800036},null,{"$f":"ROUND(+'D-1.B (FTP IS Adj Summary)'!V135,0)","v":107512},null,{"$f":"M35+O35","v":1055369.8292880002},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K151","v":1023234.3332840002},{"$f":"IF(ROUND((E35-S35),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I35+K35","v":947857.82928800036},{"$f":"IF(ROUND((V35-Y35),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K152","v":947857.82928800036},{"$f":"IF(ROUND((+M35-Y35),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V135","v":107511.71732889826},{"$f":"IF(ROUND((O35-AB35),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$18:C36))","v":16},null,"  OTHER",null,{"$f":"'C-2.2.A Total Co Accts Activ'!P20","v":330099.07000000007},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!X137","v":0},null,{"$f":"+E36+G36","v":330099.07000000007},null,{"$f":"+'D-1.A (BP IS Adj Summary)'!Y137","v":-101699.10999999999},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K153","v":228399.96000000008},null,{"$f":"ROUND(+'D-1.B (FTP IS Adj Summary)'!V136,0)","v":0},null,{"$f":"M36+O36","v":228399.96000000008},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K152","v":330099.07000000007},{"$f":"IF(ROUND((E36-S36),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I36+K36","v":228399.96000000008},{"$f":"IF(ROUND((V36-Y36),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K153","v":228399.96000000008},{"$f":"IF(ROUND((+M36-Y36),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!V136","v":0},{"$f":"IF(ROUND((O36-AB36),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$18:C37))","v":""}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$18:C38))","v":17},null,"OPERATING INCOME BEFORE INCOME TAXES",null,{"$f":"+E18-SUM(E21:E36)","v":45069957.626852721},null,{"$f":"+G18-SUM(G21:G36)","v":-8495083.580515705},null,{"$f":"+I18-SUM(I21:I36)","v":36574874.046337008},null,{"$f":"+K18-SUM(K21:K36)","v":-3192526.0931237265},null,{"$f":"+M18-SUM(M21:M36)","v":33382347.953213245},null,{"$f":"+O18-SUM(O21:O36)","v":-8760360.8959860709},null,{"$f":"+Q18-SUM(Q21:Q36)","v":24621987.057227194},null,{"$f":"+S18-SUM(S22:S36)","v":45069957.626852721},{"$f":"IF(ROUND((E38-S38),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I38+K38","v":33382347.953213282},{"$f":"IF(ROUND((V38-Y38),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+Y18-SUM(Y22:Y36)","v":33382347.953213274},{"$f":"IF(ROUND((+M38-Y38),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$18:C39))","v":""}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$18:C40))","v":18},null,"INCOME TAXES"]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$18:C41))","v":19},null,"  FEDERAL INCOME",null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!G153+'C-2.1.A Oper Rev&Exp by Accts'!G155","v":5165286.1239444958},null,{"$f":"+I41-E41","v":-1888219.9419323192},null,{"$f":"+'E-1.1 Fed & State Inc Tax'!F63+'E-1.2 CWC Fed&State Intrst Sync'!F136","v":3277066.1820121766},null,{"$f":"M41-I41","v":-948365.71494927071},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!G154+'C-2.1.B Oper Rev&Exp by Accts'!G156","v":2328700.4670629059},null,{"$f":"+Q41-M41","v":-1030019.4670629059},null,{"$f":"ROUND(+'E-1.1 Fed & State Inc Tax'!J63+'E-1.2 CWC Fed&State Intrst Sync'!G136,0)","v":1298681},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K153+'C-2.1.A Oper Rev&Exp by Accts'!K155","v":5165286.1239444958},{"$f":"IF(ROUND((E41-S41),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I41+K41","v":2328700.4670629059},{"$f":"IF(ROUND((V41-Y41),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K154+'C-2.1.B Oper Rev&Exp by Accts'!K156","v":2328700.4670629059},{"$f":"IF(ROUND((+M41-Y41),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$18:C42))","v":20},null,"  STATE INCOME",null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!G154+'C-2.1.A Oper Rev&Exp by Accts'!G156","v":2938199.4195810962},null,{"$f":"+I42-E42","v":-426784.38058341993},null,{"$f":"+'E-1.1 Fed & State Inc Tax'!F65+'E-1.2 CWC Fed&State Intrst Sync'!F135","v":2511415.0389976762},null,{"$f":"M42-I42","v":-1661738.4242939171},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!G155+'C-2.1.B Oper Rev&Exp by Accts'!G157","v":849676.61470375909},null,{"$f":"+Q42-M42","v":-388312.61470375909},null,{"$f":"ROUND(+'E-1.1 Fed & State Inc Tax'!J65+'E-1.2 CWC Fed&State Intrst Sync'!G135,0)","v":461364},null,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K154+'C-2.1.A Oper Rev&Exp by Accts'!K156","v":2938199.4195810962},{"$f":"IF(ROUND((E42-S42),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+I42+K42","v":849676.61470375909},{"$f":"IF(ROUND((V42-Y42),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K155+'C-2.1.B Oper Rev&Exp by Accts'!K157","v":849676.61470375909},{"$f":"IF(ROUND((+M42-Y42),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$18:C43))","v":""}]
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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index C'!$C$21","v":"BASE PERIOD OPERATING REVENUE AND EXPENSES, BY ACCOUNT - JURISDICTIONAL"}]
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[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$15:E41))","v":23},null,null,null,"TRANSMISSION EXPENSES - OPERATIONS"]
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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index C'!$C$22","v":"FORECASTED PERIOD OPERATING REVENUE AND EXPENSES, BY ACCOUNT - JURISDICTIONAL"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
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[]
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[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$15:E27))","v":13},null,null,null,"  TOTAL SALES OF GAS",null,{"$f":"SUM(G17:G26)","v":191472609.74000001},null," ",null,{"$f":"SUM(K17:K26)","v":191472609.74000001}]
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[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$15:E29))","v":14},null,null,null,"OTHER OPERATING INCOME"]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$15:E30))","v":15},null,"487",null,"    FORFEITED DISCOUNTS",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P31","v":149999.99999899999},null,1,null,{"$f":"G30","v":149999.99999899999}]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$15:E31))","v":16},null,"488",null,"    MISC. SERVICE REVENUES",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P32","v":116465.73667199997},null,1,null,116465.73667199997]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$15:E32))","v":17},null,489.3,null,"    REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - RESIDENTIAL",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P33","v":7391398.3299999991},null,1,null,7391398.3299999991]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$15:E33))","v":18},null,489.31,null,"    REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - COMMERCIAL",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P34","v":9667796.629999999},null,1,null,9667796.629999999]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$15:E34))","v":19},null,489.32,null,"    REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - INDUSTRIAL",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P35","v":7947966.7899999991},null,1,null,7947966.7899999991,null,null,null,"Non-Gas Cost Revenue:",{"$f":"+K39-P17","v":135278503.49667102}]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$15:E35))","v":20},null,493,null,"    RENTAL FROM GAS PROPERTY",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P36","v":74034},null,1,null,74034,null,null,null,"Non-Gas Cost Revenue, Less OGDR:",{"$f":"+P34-K30-K31-K35-K36","v":134757879.07000002}]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$15:E36))","v":21},null,495,null,"    OTHER GAS REVENUES",null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P37","v":180124.69000000003},null,1,null,180124.69000000003,null,null,null,"EECP Rider",{"$f":"+'WPD-2.7.A Tracker Expense Adj'!G19","v":105607.11}]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$15:E37))","v":22},null,null,null,"  TOTAL OTHER OPERATING INCOME",null,{"$f":"SUM(G30:G36)","v":25527786.176670998},null," ",null,{"$f":"SUM(K30:K36)","v":25527786.176670998},null,null,null,"Uncoll Rider",{"$f":"+'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F22","v":185875.89}]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$15:E38))","v":""},null,null,null,null,null,null,null," ",null,null,null,null,null,"EAP Rider",{"$f":"+'WPD-2.7.A Tracker Expense Adj'!G12","v":452601.9}]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$15:E39))","v":23},null,null,null,"TOTAL OPERATING REVENUE",null,{"$f":"G27+G37","v":217000395.91667101},null," ",null,{"$f":"(K27+K37)","v":217000395.91667101},null,null,null,"Non-Gas Cost Revenue, Less OGDR & Net of Trackers:",{"$f":"+P35-P36-P37-P38","v":134013794.17000002}]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$15:E40))","v":""}]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$15:E41))","v":24},null,null,null,"OPERATING EXPENSES"]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$15:E42))","v":25},null,null,null,"TRANSMISSION EXPENSES - OPERATIONS"]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$15:E43))","v":26},null,852,null,"    COMMUNICATION SYSTEM EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P52","v":16280.031746268458},null,1,null,{"$f":"G43","v":16280.031746268458},null,{"$f":"$M$17","v":"100%"}]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$15:E44))","v":27},null,859,null,"    OTHER EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P53","v":0},null,1,null,{"$f":"G44","v":0}]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$15:E45))","v":28},null,null,null,"  TOTAL TRANSMISSION EXPESES - OPERATIONS",null,{"$f":"SUM(G43:G44)","v":16280.031746268458},null,null,null,{"$f":"SUM(K43:K44)","v":16280.031746268458}]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$15:E46))","v":""}]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$15:E47))","v":29},null,null,null,"TRANSMISSION EXPENSES - MAINTENANCE"]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$15:E48))","v":30},null,865,null,"    M&R STATION EQUIPMENT",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P54","v":0},null,1,null,{"$f":"G48","v":0}]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$15:E49))","v":31},null,null,null,"  TOTAL TRANSMISSION EXPESES - MAINTENANCE",null,{"$f":"SUM(G48)","v":0},null,null,null,{"$f":"SUM(K48)","v":0}]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$15:E50))","v":""}]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$15:E51))","v":32},null,null,null,"LIQUEFIED PETROLEUM GAS PRODUCTION EXPENSE"]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$15:E52))","v":33},null,"717",null,"      LIQUEFIED PETROLEUM GAS EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P38","v":0},null,1,null,{"$f":"G52","v":0}]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$15:E53))","v":34},null,"723",null,"      FUEL FOR LIQUEFIED PETROLEUM GAS PROCESS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P39","v":0},null,1,null,{"$f":"G53","v":0}]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$15:E54))","v":35},null,"728",null,"      LIQUEFIED PETROLEUM GAS ",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P40","v":0},null,1,null,{"$f":"G54","v":0}]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$15:E55))","v":36},null,"741",null,"      STRUCTURES & IMPROVEMENTS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P41","v":0},null,1,null,{"$f":"G55","v":0}]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$15:E56))","v":37},null,"742",null,"      PRODUCTION EQUIPMENT",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P42","v":0},null,1,null,{"$f":"G56","v":0}]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$15:E57))","v":38},null,null,null,"  TOTAL LIQUEFIED PETROLEUM GAS PRODUCTION EXPENSE",null,{"$f":"SUM(G51:G56)","v":0},null," ",null,{"$f":"SUM(K51:K56)","v":0}]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$15:E58))","v":""}]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$15:E59))","v":39},null,null,null,"OPERATION AND MAINTENANCE EXPENSE ACCOUNTS"]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$15:E60))","v":40},null,null,null,"OTHER GAS SUPPLY EXPENSES - OPERATION"]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$15:E61))","v":41},null,"801-803",null,"      NATURAL GAS FIELD & TRANSMISSION LINE PURCHASES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P43","v":77159140.438623831},null,1,null,{"$f":"G61","v":77159140.438623831},null,null,null,"Gas Cost Expense:",{"$f":"+K69-K65","v":81721892.420000046},{"$f":"IF(ROUND((+$P$17-$P$61),0)=0,\"OK\",\"CHECK\")","v":"OK"},{"$f":"+$P$17-$P$61","v":0}]
[{"$f":"IF(ISBLANK(E62),\"\",COUNTA($E$15:E62))","v":42},null,"804",null,"      NATURAL GAS CITY GATE PURCHASES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P44","v":3713240.9681469621},null,1,null,3713240.9681469621]
[{"$f":"IF(ISBLANK(E63),\"\",COUNTA($E$15:E63))","v":43},null,"805",null,"      OTHER GAS PURCHASES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P45","v":719987.62949210207},null,1,null,719987.62949210207]
[{"$f":"IF(ISBLANK(E64),\"\",COUNTA($E$15:E64))","v":44},null,"806",null,"      EXCHANGE GAS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P46","v":-969882.37722564349},null,1,null,-969882.37722564349]
[{"$f":"IF(ISBLANK(E65),\"\",COUNTA($E$15:E65))","v":45},null,"807",null,"      PURCHASED GAS EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P47+'C-2.2.B Total Co Accts Activ'!P48","v":346505.83657266945},null,1,null,346505.83657266945]
[{"$f":"IF(ISBLANK(E66),\"\",COUNTA($E$15:E66))","v":46},null,"808",null,"      GAS WITHDRAWN / DELIVERED FROM / TO STORAGE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P49","v":1221418.8771151099},null,1,null,1221418.8771151099]
[{"$f":"IF(ISBLANK(E67),\"\",COUNTA($E$15:E67))","v":47},null,"812",null,"      GAS USED FOR OTHER UTILITY OPERATIONS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P50","v":-122013.11615234693},null,1,null,-122013.11615234693]
[{"$f":"IF(ISBLANK(E68),\"\",COUNTA($E$15:E68))","v":48},null,813,null,"      EXCHANGE FEES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P51","v":0},null,1,null,0]
[{"$f":"IF(ISBLANK(E69),\"\",COUNTA($E$15:E69))","v":49},null,null,null,"  TOTAL OTHER GAS SUPPLY EXPENSES - OPERATION",null,{"$f":"SUM(G61:G68)","v":82068398.256572708},null," ",null,{"$f":"SUM(K61:K68)","v":82068398.256572708}]
[{"$f":"IF(ISBLANK(E70),\"\",COUNTA($E$15:E70))","v":""},null,null,null,null,null,null,null," ",null," "]
[{"$f":"IF(ISBLANK(E71),\"\",COUNTA($E$15:E71))","v":50},null,null,null,"DISTRIBUTION EXPENSES - OPERATION",null,null,null," ",null," "]
[{"$f":"IF(ISBLANK(E72),\"\",COUNTA($E$15:E72))","v":51},null,"870",null,"    SUPERVISION AND ENGINEERING",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P55","v":1153685.2406965401},null,1,null,{"$f":"G72","v":1153685.2406965401}]
[{"$f":"IF(ISBLANK(E73),\"\",COUNTA($E$15:E73))","v":52},null,"871",null,"    DISTRIBUTION LOAD DISPATCHING",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P56","v":183031.41490540566},null,1,null,183031.41490540566]
[{"$f":"IF(ISBLANK(E74),\"\",COUNTA($E$15:E74))","v":53},null,"874",null,"    MAINS AND SERVICES EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P57","v":7379776.2256213585},null,1,null,7379776.2256213585]
[{"$f":"IF(ISBLANK(E75),\"\",COUNTA($E$15:E75))","v":54},null,"875",null,"    MEASURING AND REGULATION STA. EXPENSE - GEN.",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P58","v":357442.79955148068},null,1,null,357442.79955148068]
[{"$f":"IF(ISBLANK(E76),\"\",COUNTA($E$15:E76))","v":55},null,"876",null,"    MEASURING AND REGULATION STA. EXPENSE - IND.",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P59","v":119383.13280727026},null,1,null,119383.13280727026]
[{"$f":"IF(ISBLANK(E77),\"\",COUNTA($E$15:E77))","v":56},null,"878",null,"    METERS AND HOUSE REGULATOR EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P60","v":1791524.1341027233},null,1,null,1791524.1341027233]
[{"$f":"IF(ISBLANK(E78),\"\",COUNTA($E$15:E78))","v":57},null,"879",null,"    CUSTOMER INSTALLATIONS EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P61","v":3097821.7325253752},null,1,null,3097821.7325253752]
[{"$f":"IF(ISBLANK(E79),\"\",COUNTA($E$15:E79))","v":58},null,"880",null,"    OTHER EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P62","v":2081278.7310442582},null,1,null,2081278.7310442582]
[{"$f":"IF(ISBLANK(E80),\"\",COUNTA($E$15:E80))","v":59},null,"881",null,"    TELECOMMUNICATION EXPENSE - ENGINEERING",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P63","v":29481.804787193887},null,1,null,29481.804787193887]
[{"$f":"IF(ISBLANK(E81),\"\",COUNTA($E$15:E81))","v":60},null,null,null,"  TOTAL DISTRIBUTION EXPENSES - OPERATION",null,{"$f":"SUM(G72:G80)","v":16193425.216041606},null," ",null,{"$f":"SUM(K72:K80)","v":16193425.216041606}]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"FORECASTED PERIOD OPERATING REVENUE AND EXPENSES, BY ACCOUNT - JURISDICTIONAL"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"M6","v":"SCHEDULE C-2.1.B"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 of 2"]
["WORKPAPER REFERENCE NO(S).",null,null,null,null,null,null,null,null,null,null,null,{"$f":"M8","v":"WITNESS: N. DAVIS"}]
[]
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[{"$f":"IF(A11=\"\",\"\",A11)","v":"LINE"},"","ACCT.","","","","TOTAL","","ALLOCATION","","UNADJUSTED","","METHOD/"]
[{"$f":"IF(A12=\"\",\"\",A12)","v":"NO."},"","NO.","","DESCRIPTION","","UTILITY","","PERCENTAGE","","JURISDICTION","","DESCRIPTION"]
[{"$f":"IF(A13=\"\",\"\",A13)","v":""},"","","","","","(1)","","(2)","","(3)","","(4)"]
[{"$f":"IF(A14=\"\",\"\",A14)","v":""},"","","","","","$","","%","","$","",""]
[{"$f":"IF(ISBLANK(E97),\"\",COUNTA($E$97:E97))","v":1},null,null,null,"DISTRIBUTION EXPENSES - MAINTENANCE",null,null,null," ",null," "]
[{"$f":"IF(ISBLANK(E98),\"\",COUNTA($E$97:E98))","v":2},null,"885",null,"    SUPERVISION AND ENGINEERING",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P64","v":110878.12838216325},null,1,null,{"$f":"G98","v":110878.12838216325},null,{"$f":"$M$17","v":"100%"}]
[{"$f":"IF(ISBLANK(E99),\"\",COUNTA($E$97:E99))","v":3},null,"886",null,"    STRUCTURES AND IMPROVEMENTS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P65","v":254030.99340242115},null,1,null,254030.99340242115]
[{"$f":"IF(ISBLANK(E100),\"\",COUNTA($E$97:E100))","v":4},null,"887",null,"    MAINS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P66","v":3295132.3843478905},null,1,null,3295132.3843478905]
[{"$f":"IF(ISBLANK(E101),\"\",COUNTA($E$97:E101))","v":5},null,"889",null,"    MEASURING AND REGULATION STA. EXPENSE - GEN.",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P67","v":665457.60416839935},null,1,null,665457.60416839935]
[{"$f":"IF(ISBLANK(E102),\"\",COUNTA($E$97:E102))","v":6},null,"890",null,"    MEASURING AND REGULATION STA. EXPENSE - IND.",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P68","v":84982.227068569147},null,1,null,84982.227068569147]
[{"$f":"IF(ISBLANK(E103),\"\",COUNTA($E$97:E103))","v":7},null,"892",null,"    SERVICES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P85","v":877748.6449099473},null,1,null,877748.6449099473]
[{"$f":"IF(ISBLANK(E104),\"\",COUNTA($E$97:E104))","v":8},null,"893",null,"    METERS AND HOUSE REGULATORS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P86","v":178118.74958124408},null,1,null,178118.74958124408]
[{"$f":"IF(ISBLANK(E105),\"\",COUNTA($E$97:E105))","v":9},null,"894",null,"    OTHER EQUIPMENT",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P87","v":412685.73064001178},null,1,null,412685.73064001178]
[{"$f":"IF(ISBLANK(E106),\"\",COUNTA($E$97:E106))","v":10},null,null,null,"  TOTAL DISTRIBUTION EXPENSES - MAINTENANCE",null,{"$f":"SUM(G98:G105)","v":5879034.4625006467},null," ",null,{"$f":"SUM(K98:K105)","v":5879034.4625006467}]
[{"$f":"IF(ISBLANK(E107),\"\",COUNTA($E$97:E107))","v":""}]
[{"$f":"IF(ISBLANK(E108),\"\",COUNTA($E$97:E108))","v":11},null,null,null,"CUSTOMER ACCOUNTS EXPENSES - OPERATION"]
[{"$f":"IF(ISBLANK(E109),\"\",COUNTA($E$97:E109))","v":12},null,"901",null,"    SUPERVISION",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P88","v":0},null,1,null,{"$f":"G109","v":0}]
[{"$f":"IF(ISBLANK(E110),\"\",COUNTA($E$97:E110))","v":13},null,"902",null,"    METER READING EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P89","v":310029.1752464216},null,1,null,{"$f":"G110","v":310029.1752464216}]
[{"$f":"IF(ISBLANK(E111),\"\",COUNTA($E$97:E111))","v":14},null,"903",null,"    CUSTOMER RECORDS & COLLECTIONS - UTILITY SERVICES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P90","v":2780787.4280578308},null,1,null,{"$f":"G111","v":2780787.4280578308}]
[{"$f":"IF(ISBLANK(E112),\"\",COUNTA($E$97:E112))","v":15},null,"904",null,"    UNCOLLECTIBLE ACCOUNTS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P91","v":1558460.898220971},null,1,null,{"$f":"G112","v":1558460.898220971}]
[{"$f":"IF(ISBLANK(E113),\"\",COUNTA($E$97:E113))","v":16},null,"905",null,"    MISCELLANEOUS CUSTOMER ACCOUNT EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P92","v":30453.390077359287},null,1,null,{"$f":"G113","v":30453.390077359287}]
[{"$f":"IF(ISBLANK(E114),\"\",COUNTA($E$97:E114))","v":17},null,null,null,"  TOTAL CUSTOMER ACCOUNTS EXPENSE - OPERATION",null,{"$f":"SUM(G109:G113)","v":4679730.8916025823},null,null,null,{"$f":"SUM(K109:K113)","v":4679730.8916025823}]
[{"$f":"IF(ISBLANK(E115),\"\",COUNTA($E$97:E115))","v":""}]
[{"$f":"IF(ISBLANK(E116),\"\",COUNTA($E$97:E116))","v":18},null,null,null,"CUSTOMER SERVICE & INFORMATION - OPERATION"]
[{"$f":"IF(ISBLANK(E117),\"\",COUNTA($E$97:E117))","v":19},null,"907",null,"    SUPERVISION",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P93","v":0},null,1,null,{"$f":"G117","v":0}]
[{"$f":"IF(ISBLANK(E118),\"\",COUNTA($E$97:E118))","v":20},null,"908",null,"    CUSTOMER ASSISTANCE EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P94","v":128505.00000100001},null,1,null,{"$f":"G118","v":128505.00000100001}]
[{"$f":"IF(ISBLANK(E119),\"\",COUNTA($E$97:E119))","v":21},null,"909",null,"    INFORMATIONAL AND INSTR. ADVERT. EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P95","v":3529.6683294594409},null,1,null,{"$f":"G119","v":3529.6683294594409}]
[{"$f":"IF(ISBLANK(E120),\"\",COUNTA($E$97:E120))","v":22},null,"910",null,"    MISCELLANEOUS CUSTOMER ACCOUNT EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P96","v":314731.17877461435},null,1,null,{"$f":"G120","v":314731.17877461435}]
[{"$f":"IF(ISBLANK(E121),\"\",COUNTA($E$97:E121))","v":23},null,null,null,"  TOTAL CUSTOMER SERVICE & INFORMATION EXPENSES - OPERATION",null,{"$f":"SUM(G117:G120)","v":446765.8471050738},null," ",null,{"$f":"SUM(K117:K120)","v":446765.8471050738}]
[{"$f":"IF(ISBLANK(E122),\"\",COUNTA($E$97:E122))","v":""}]
[{"$f":"IF(ISBLANK(E123),\"\",COUNTA($E$97:E123))","v":24},null,null,null,"SALES EXPENSES"]
[{"$f":"IF(ISBLANK(E124),\"\",COUNTA($E$97:E124))","v":25},null,"911",null,"    SUPERVISION",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P97","v":0},null,1,null,{"$f":"G124","v":0}]
[{"$f":"IF(ISBLANK(E125),\"\",COUNTA($E$97:E125))","v":26},null,"912",null,"    DEMONSTRATING AND SELLING EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P98","v":1284.6466722992773},null,1,null,{"$f":"G125","v":1284.6466722992773}]
[{"$f":"IF(ISBLANK(E126),\"\",COUNTA($E$97:E126))","v":27},null,"913",null,"    ADVERTISING EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P99","v":0},null,1,null,{"$f":"G126","v":0}]
[{"$f":"IF(ISBLANK(E127),\"\",COUNTA($E$97:E127))","v":28},null,"916",null,"    MISCELLANEOUS SALES EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P100","v":0},null,1,null,{"$f":"G127","v":0}]
[{"$f":"IF(ISBLANK(E128),\"\",COUNTA($E$97:E128))","v":29},null,null,null,"  TOTAL SALES EXPENSES",null,{"$f":"SUM(G124:G127)","v":1284.6466722992773},null," ",null,{"$f":"SUM(K124:K127)","v":1284.6466722992773}]
[{"$f":"IF(ISBLANK(E129),\"\",COUNTA($E$97:E129))","v":""}]
[{"$f":"IF(ISBLANK(E130),\"\",COUNTA($E$97:E130))","v":30},null,null,null,"ADMINISTRATIVE AND GENERAL EXPENSES - OPERATION"]
[{"$f":"IF(ISBLANK(E131),\"\",COUNTA($E$97:E131))","v":31},null,"920",null,"    ADMINISTRATIVE AND GENERAL SALARIES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P101","v":11554682.664550887},null,1,null,{"$f":"G131","v":11554682.664550887}]
[{"$f":"IF(ISBLANK(E132),\"\",COUNTA($E$97:E132))","v":32},null,"921",null,"    OFFICE SUPPLIES AND EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P102","v":1325780.0911999494},null,1,null,1325780.0911999494]
[{"$f":"IF(ISBLANK(E133),\"\",COUNTA($E$97:E133))","v":33},null,"923",null,"    OUTSIDE SERVICES EMPLOYED",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P104","v":8036834.9103949694},null,1,null,8036834.9103949694]
[{"$f":"IF(ISBLANK(E134),\"\",COUNTA($E$97:E134))","v":34},null,"924",null,"    PROPERTY INSURANCE PREMIUMS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P105","v":65848.716345294582},null,1,null,65848.716345294582]
[{"$f":"IF(ISBLANK(E135),\"\",COUNTA($E$97:E135))","v":35},null,"925",null,"    INJURIES AND DAMAGES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P106","v":1720911.6687858906},null,1,null,1720911.6687858906]
[{"$f":"IF(ISBLANK(E136),\"\",COUNTA($E$97:E136))","v":36},null,"926",null,"    EMPLOYEE PENSIONS AND BENEFITS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P107","v":5635642.9062358625},null,1,null,5635642.9062358625]
[{"$f":"IF(ISBLANK(E137),\"\",COUNTA($E$97:E137))","v":37},null,"928",null,"    REGULATORY COMMISSION EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P108","v":515326.94534054707},null,1,null,515326.94534054707]
[{"$f":"IF(ISBLANK(E138),\"\",COUNTA($E$97:E138))","v":38},null,930.1,null,"    GENERAL ADVERTISING EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P109","v":11031.934971118375},null,1,null,11031.934971118375]
[{"$f":"IF(ISBLANK(E139),\"\",COUNTA($E$97:E139))","v":39},null,930.2,null,"    MISCELLANEOUS GENERAL EXPENSES",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P110","v":-121958.55243635383},null,1,null,{"$f":"G139","v":-121958.55243635383}]
[{"$f":"IF(ISBLANK(E140),\"\",COUNTA($E$97:E140))","v":40},null,"931",null,"    RENTS",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P111","v":781052.07604615192},null,1,null,781052.07604615192]
[{"$f":"IF(ISBLANK(E141),\"\",COUNTA($E$97:E141))","v":41},null,null,null,"  TOTAL ADMINISTRATIVE AND GENERAL EXP. - OPERATION",null,{"$f":"SUM(G131:G140)","v":29525153.361434314},null," ",null,{"$f":"SUM(K131:K140)","v":29525153.361434314}]
[{"$f":"IF(ISBLANK(E142),\"\",COUNTA($E$97:E142))","v":""}]
[{"$f":"IF(ISBLANK(E143),\"\",COUNTA($E$97:E143))","v":42},null,null,null,"ADMINISTRATIVE AND GENERAL EXPENSES - MAINTENANCE"]
[{"$f":"IF(ISBLANK(E144),\"\",COUNTA($E$97:E144))","v":43},null,932,null,"    MAINTENANCE OF GENERAL PLANT",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P112","v":765204.18766309693},null,1,null,{"$f":"G144","v":765204.18766309693}]
[{"$f":"IF(ISBLANK(E145),\"\",COUNTA($E$97:E145))","v":44},null,"935",null,"    MAINTENANCE OF GENERAL PLANT",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P113","v":0},null,1,null,{"$f":"G145","v":0}]
[{"$f":"IF(ISBLANK(E146),\"\",COUNTA($E$97:E146))","v":45},null,null,null,"  TOTAL ADMINISTRATIVE AND GEN. EXP. - MAINTENANCE",null,{"$f":"SUM(G143:G145)","v":765204.18766309693},null,null,null,{"$f":"G146","v":765204.18766309693}]
[{"$f":"IF(ISBLANK(E147),\"\",COUNTA($E$97:E147))","v":""}]
[{"$f":"IF(ISBLANK(E148),\"\",COUNTA($E$97:E148))","v":46},null,null,null,"TOTAL OPERATION AND MAINTENANCE EXPENSE ACCOUNTS",null,{"$f":"G45+G49+G146+G141+G128+G121+G114+G106+G81+G69+G57","v":139575276.90133858},null,1,null,{"$f":"K45+K49+K146+K141+K128+K121+K114+K106+K81+K69+K57","v":139575276.90133858}]
[{"$f":"IF(ISBLANK(E149),\"\",COUNTA($E$97:E149))","v":""}]
[{"$f":"IF(ISBLANK(E150),\"\",COUNTA($E$97:E150))","v":47},null,"403-405",null,"  DEPRECIATION AND AMORTIZATION EXPENSE",null,{"$f":"'C-2.2.B Total Co Accts Activ'!P16","v":33251921.272831134},null,1,null,{"$f":"G150","v":33251921.272831134},null,{"$f":"$M$17","v":"100%"}]
[{"$f":"IF(ISBLANK(E151),\"\",COUNTA($E$97:E151))","v":48},null,408,null,"  TAXES OTHER THAN INCOME TAXES - PROPERTY",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P18","v":9614592},null,1,null,9614592]
[{"$f":"IF(ISBLANK(E152),\"\",COUNTA($E$97:E152))","v":49},null,408,null,"  TAXES OTHER THAN INCOME TAXES - PAYROLL",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P19","v":947857.82928800036},null,1,null,947857.82928800036]
[{"$f":"IF(ISBLANK(E153),\"\",COUNTA($E$97:E153))","v":50},null,"408",null,"  TAXES OTHER THAN INCOME TAXES - OTHER",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P20","v":228399.96000000008},null,1,null,228399.96000000008]
[{"$f":"IF(ISBLANK(E154),\"\",COUNTA($E$97:E154))","v":51},null,409,null,"  FEDERAL INCOME TAXES",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P117","v":-1212085.4572662073},null,1,null,-1212085.4572662073]
[{"$f":"IF(ISBLANK(E155),\"\",COUNTA($E$97:E155))","v":52},null,409,null,"  STATE INCOME TAXES",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P118","v":-288632.96522909944},null,1,null,-288632.96522909944]
[{"$f":"IF(ISBLANK(E156),\"\",COUNTA($E$97:E156))","v":53},null,"410-411",null,"  DEFERRED INCOME TAX EXPENSE - FEDERAL",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P119","v":3540785.9243291132},null,1,null,3540785.9243291132]
[{"$f":"IF(ISBLANK(E157),\"\",COUNTA($E$97:E157))","v":54},null,"410-411",null,"  DEFERRED INCOME TAX EXPENSE - STATE",null,{"$f":"+'C-2.2.B Total Co Accts Activ'!P120","v":1138309.5799328585},null,1,null,1138309.5799328585]
[{"$f":"IF(ISBLANK(E158),\"\",COUNTA($E$97:E158))","v":""}]
[{"$f":"IF(ISBLANK(E159),\"\",COUNTA($E$97:E159))","v":55},null,null,null,"TOTAL OPERATING EXPENSES",null,{"$f":"SUM(G148:G157)","v":186796425.0452244},null,1,null,{"$f":"SUM(K148:K157)","v":186796425.0452244}]
[{"$f":"IF(ISBLANK(E160),\"\",COUNTA($E$97:E160))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"Check to C-2.2.B"]
[{"$f":"IF(ISBLANK(E161),\"\",COUNTA($E$97:E161))","v":56},null,null,null,"NET OPERATING INCOME",null,{"$f":"G39-G159","v":30203970.871446609},null,1,null,{"$f":"G161","v":30203970.871446609},null,null,null,{"$f":"-'C-2.2.B Total Co Accts Activ'!P123","v":30203970.871446632},{"$f":"IF(ROUND((K161-O161),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

{"sheet":"C-2.2.A Total Co Accts Activ","index":64,"n_rows":132,"n_cols":16,"rows_kept":132,"cut":false,"hidden":false,"merged":[[67,0,67,15],[68,0,68,15],[0,0,0,15],[1,0,1,15],[2,0,2,15],[3,0,3,15],[65,0,65,15],[66,0,66,15]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index C'!C23","v":"BASE PERIOD COMPARISON OF TOTAL COMPANY ACCOUNT ACTIVITY"}]
[{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index C'!$A$23","v":"SCHEDULE C-2.2.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 of 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$49","v":"WITNESSES: N. DAVIS"}]
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[]
["LINE","ACCT.",null,"ACTUAL",{"$f":"$D$11","v":"ACTUAL"},{"$f":"$D$11","v":"ACTUAL"},{"$f":"$D$11","v":"ACTUAL"},{"$f":"$D$11","v":"ACTUAL"},{"$f":"$D$11","v":"ACTUAL"},"FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED"]
["NO.","NO.","DESCRIPTION",{"$f":"UPPER(TEXT(EDATE(E12,-1),\"MMM YYYY\"))","v":"SEP 2025"},"OCT 2025","NOV 2025","DEC 2025","JAN 2026","FEB 2026","MAR 2026","APR 2026","MAY 2026","JUN 2026",{"$f":"UPPER(TEXT(EDATE(O12,-1),\"MMM YYYY\"))","v":"JUL 2026"},{"$f":"UPPER(TEXT('General Headers Index'!$B$7,\"MMM YYYY\"))","v":"AUG 2026"},"TOTAL"]
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[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":2},406,"AMORTIZATION-GAS PLANT ACQUISITION ADJUSTMENTS",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D17:O17)","v":0}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":3},408,"TAXES OTHER THAN INCOME TAXES - PROPERTY",781490.08,479074.87,-80779.290000000037,1377862.22,734407,734407,734407,734407,734407,734407,734407,734407,8432903.879999999]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":4},408,"TAXES OTHER THAN INCOME TAXES - PAYROLL",112629.75999999999,92168.08,80635.960000000006,96759.499999999971,98050.119999999966,80518.59000000004,77045.318414000008,77045.318414000008,77088.264014000015,77102.579214000012,77102.579214000012,77088.264014000015,1023234.3332840002]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":5},408,"TAXES OTHER THAN INCOME TAXES - OTHER",44.53,26.579999999999217,199709.72,53.649999999999991,14511.729999999996,1552.880000000004,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,330099.07000000007]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":6},480,"RESIDENTIAL REVENUE",-4010541.21,-3979358.1799999997,-9039459.8200000003,-20231459.919999994,-24961092.110000003,-29126994.609999999,-17851785.969999999,-11745549.340000002,-6768788.3899999997,-4735768.59,-3779950.18,-3800624.1300000004,-140031372.44999999]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":7},481.1,"COMMERCIAL REVENUE",-2572662.56,-2813171.17,-4488491.580000001,-9178912.450000003,-10686281.250000002,-12382505.489999996,-7237038.4500000002,-5163091.6900000004,-3497206.12,-2847503.19,-2541406.6800000002,-2612134.79,-66020405.419999994]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":8},481.2,"INDUSTRIAL REVENUE",-138045.14999999997,-192253.72000000003,-266278.10999999993,-234140.75999999995,-410175.69000000006,-440417.24000000011,-265286.39999999997,-245987.68000000002,-203456.1,-178398.24,-127058.24000000001,-144549.28999999998,-2846046.620000001]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":9},481.3,"OTHER CUSTOMER REVENUE",8318.7099999999991,-724.65999999999985,-5143.4000000000005,229.1200000000008,956.44999999999891,29.180000000000291,0,0,0,0,0,0,3665.3999999999987]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":10},483,"PUBLIC UTILITIES",-5097.13,-4732.12,-5966.1600000000008,-9741.8900000000012,-20073.86,-23103.5,-12523.68,-6830.71,-5532.18,-4803.7300000000005,-4233.6399999999994,-4320.74,-106959.34000000001]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$16:C26))","v":11},487,"FORFEITED DISCOUNTS",-4680.7199999999993,-8465.07,-6574.52,-15278.71,-26386.76,-30950.480000000003,-25028.604695999999,-17844.429540000001,-12587.989858000001,-9719.5959270000003,-6886.9238670000004,-6957.7452560000002,-171361.54914399999]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":12},488,"MISCELLANEOUS SERVICE REVENUE",-5637.2800000000007,-8882,-8900,-3756.04,-1205.57,-1414,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-88027.758335999999]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":13},489.3,"TRANSPORTATION REVENUE - RESIDENTIAL",-289676.64,-457019.22,-781811.65999999992,-1129784.2800000003,-1337315.97,-1280076.08,-956582.78,-675271.49000000011,-425300.99,-322955.68999999994,-274815.3,-276889.13,-8207499.2300000004]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$16:C29))","v":14},489.31,"TRANSPORTATION REVENUE - COMMERCIAL",-523389.98000000004,-734663.14000000013,-941493.46,-1185222.76,-1472840.2400000002,-1326418.9100000001,-1011160.8799999999,-816003.12,-660041.69999999995,-583234.74,-566598.90999999992,-545470.06999999995,-10366537.91]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$16:C30))","v":15},489.32,"TRANSPORTATION REVENUE - INDUSTRIAL",-585620.43000000005,-678525.17,-734908.30999999971,-759304.30000000016,-931575.35000000009,-769585.92999999993,-711492.34999999986,-671410.12,-629006.71,-609504.98,-503366.57999999996,-603225.99,-8187526.2200000007]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$16:C31))","v":16},493,"RENTAL FROM GAS PROPERTY",-3500.95,-3500.95,-3500.95,-3500.95,-3500.95,-3500.95,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-58022.7]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$16:C32))","v":17},495,"OTHER GAS REVENUE",-1110484.4899999998,-4800280.5100000007,-8489526.6500000004,-2039958.0299999996,-5727839.4600000009,11661188.57,-19697.203333000001,-19045.080000000002,-14345.243333,-9620.0499999999993,-9150.1299999999992,-3197.71,-10581955.986666003]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$16:C33))","v":18},"500 - 599","ELECTRIC EXPENSES (MISCLASSIFIED)",0,19.14,23.55,-40.369999999999997,0,-2.0000000000007106E-2,3.4786414051538473E-4,3.4164384128089926E-4,3.2377078300065615E-4,3.4164384128089926E-4,3.4164384128089926E-4,3.3270203273214332E-4,2.302029268480084]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$16:C34))","v":19},717,"LIQUEFIED PETROLEUM GAS EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D34:O34)","v":0}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$16:C35))","v":20},723,"FUEL FOR LIQUEFIED PETROLEUM GAS PROCESS",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$16:C36))","v":21},728,"LIQUEFIED PETROLEUM GAS ",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$16:C37))","v":22},741,"STRUCTURES & IMPROVEMENTS",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$16:C38))","v":23},742,"PRODUCTION EQUIPMENT",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$16:C39))","v":24},"801 - 803","NATURAL GAS FIELD & TRANSMISSION LINE PURCHASES",4785295.66,5920571.7199999997,6259349.4600000009,7980307.6700000009,10307617.800000001,6917860.5300000003,11278557.013414431,7007487.9264633516,3547132.9554252406,2159627.4936617315,1487674.4107915792,1561005.1770486296,69212487.81680496]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$16:C40))","v":25},804,"NATURAL GAS CITY GATE PURCHASES",11322.400000000001,14614.960000000001,313287.78000000003,801543.21,1757634.8,1066715.6400000001,542774.31974640931,337231.48164198257,170703.81207818614,103930.87895762868,71593.508403703891,75122.510981277781,5266475.301809188]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$16:C41))","v":26},805,"OTHER GAS PURCHASES",-917986.80999999982,-880524.16999999946,946610.72999999952,5283232.7800000012,6482819.6199999982,145229.17999999877,105242.5089499171,65388.294791621709,33099.018904978911,20151.923296557816,13881.792440830777,14566.056732347228,11311710.925116252]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$16:C42))","v":27},806,"EXCHANGE GAS",963462.58999999985,166737.51,960105.35999999987,-2608815.17,-2142124.8600000003,449418.81000000006,-141770.28963336704,-88083.395043837911,-44587.092644971075,-27146.293174956169,-18699.91275011707,-19621.672861710591,-2551124.4161089598]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$16:C43))","v":28},807,"PURCHASED GAS EXPENSE - BROKERAGE FEE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$16:C44))","v":29},807,"PURCHASED GAS EXPENSE",-123728.62999999996,27073.43,27207.489999999998,27038.5,39745.97,22436.239999999998,28739.997218071923,29014.690427351779,29129.495679159154,29295.3416354283,29278.166028077336,29295.966261558828,194526.65724964737]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$16:C45))","v":30},808,"GAS WITHDRAWN / DELIVERED FROM / TO STORAGE",-2817725.4499999997,-860176.76000000013,2293154.83,5210907.1099999994,8012174.2500000009,6565927.2000000002,178538.04960102448,110927.59698829008,56150.640439544572,34186.614486633334,23549.687023630366,24710.503249297384,18832324.271788422]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$16:C46))","v":31},812,"GAS USED FOR OTHER UTILITY OPERATIONS - CONTRA",-3176.72,-3929.43,-14848.210000000001,-31407.82,-26299.26,-31847.64,-17834.98207841293,-11081.064841408584,-5609.1442029785876,-3415.0572275951404,-2352.4859096269201,-2468.44514984136,-154270.2594098635]
[{"$f":"IF(ISBLANK(C47),\"\",COUNTA($C$16:C47))","v":32},813,"EXCHANGE FEES",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C48),\"\",COUNTA($C$16:C48))","v":33},852,"COMMUNICATION SYSTEM EXPENSES",1884.1299999999999,894.95,266.29999999999995,1770.87,1047.0900000000001,661.64,1206.7411609517958,1242.0553922214315,1297.3660612127503,1560.6099936102937,1551.6009959778435,1361.6138146031738,14744.967418577287]
[{"$f":"IF(ISBLANK(C49),\"\",COUNTA($C$16:C49))","v":34},859,"OTHER EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C50),\"\",COUNTA($C$16:C50))","v":35},865,"M&R STATION EQUIPMENT",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D50:O50)","v":0}]
[{"$f":"IF(ISBLANK(C51),\"\",COUNTA($C$16:C51))","v":36},870,"SUPERVISION AND ENGINEERING",120147,86909.709999999992,100843.22999999998,108775.31,154288.14000000004,221584.67,98440.402887122196,98196.131282085262,98085.51683957639,96834.56943919872,99219.964383067912,95811.430142680358,1379136.0749737311]
[{"$f":"IF(ISBLANK(C52),\"\",COUNTA($C$16:C52))","v":37},871,"DISTRIBUTION LOAD DISPATCHING",7455.8799999999983,6008.4400000000005,7866.0200000000013,29313.26,48910.959999999992,19434.91,16162.64201164344,15790.186817778973,15877.783747301344,15418.944216936667,16011.516894110997,15142.858284227488,213393.40197199892]
[{"$f":"IF(ISBLANK(C53),\"\",COUNTA($C$16:C53))","v":38},874,"MAINS AND SERVICES EXPENSES",714529.19000000018,569245.18000000005,512311.83000000007,550561.7899999998,362115.01000000007,407961.72999999992,676166.08936584939,642914.96679716546,661830.21511084202,646483.58154967485,670641.50760598877,624035.54483417259,7038796.6352636935]
[{"$f":"IF(ISBLANK(C54),\"\",COUNTA($C$16:C54))","v":39},875,"MEASURING AND REGULATION STA. EXPENSE - GEN.",29595.700000000019,46892.660000000018,38255.46,16518.05,12102.050000000003,14505.34,30860.972684618897,30370.262766212774,30105.132704053522,29860.622160015733,30563.832426746379,29054.120263568657,338684.20300521597]
[{"$f":"IF(ISBLANK(C55),\"\",COUNTA($C$16:C55))","v":40},876,"MEASURING AND REGULATION STA. EXPENSE - IND.",14566.970000000001,19966.23,8314.16,14382.130000000001,5205.68,6592.23,10198.710365161753,10172.888004232167,10098.207274357641,9912.13273793195,10241.728671851466,9782.7074697537846,129433.77452328878]
[{"$f":"IF(ISBLANK(C56),\"\",COUNTA($C$16:C56))","v":41},878,"METERS AND HOUSE REGULATOR EXPENSE",199563.6899999998,179333.44000000006,107083.69000000006,84752.449999999924,101853.08000000005,139067.45000000001,153817.2771401151,153236.75206833886,151533.016277241,148296.76284646365,154097.20155913814,145826.34839619754,1718461.1582874944]
[{"$f":"IF(ISBLANK(C57),\"\",COUNTA($C$16:C57))","v":42},879,"CUSTOMER INSTALLATIONS EXPENSE",238997.65000000005,250985.66000000027,299260.71000000008,325093.90999999997,413641.13999999972,302290.09000000003,267328.5371986056,265382.45192826312,263498.01891298027,257190.48127584733,267698.86794323934,252855.25381813015,3404222.7710770657]
[{"$f":"IF(ISBLANK(C58),\"\",COUNTA($C$16:C58))","v":43},880,"OTHER EXPENSE",120962.56,104968.23,131681.16,267050.53000000003,134670.63,123297.44,188892.86705315136,174118.36495923554,176193.3305146597,184665.85366813093,179069.77613209374,169950.39499073636,1955521.1373180076]
[{"$f":"IF(ISBLANK(C59),\"\",COUNTA($C$16:C59))","v":44},881,"DISTRIBUTION RENTS",2326.35,1709.35,5262.2899999999991,3914.29,1853.03,1943.23,2199.0472333726389,2215.2830968741732,2263.9237377536147,2198.8014133671913,2215.2830968741732,2264.2766918117532,30365.155270053547]
[{"$f":"IF(ISBLANK(C60),\"\",COUNTA($C$16:C60))","v":45},885,"SUPERVISION AND ENGINEERING",10918.769999999999,9064.630000000001,6096.2599999999984,14013.289999999999,5769.36,5342.17,9604.5190625990253,9555.629742129604,9419.1270669573314,9146.6799964468992,9632.2841446530038,8952.6761189264707,107515.39613171232]
[{"$f":"IF(ISBLANK(C61),\"\",COUNTA($C$16:C61))","v":46},886,"STRUCTURES AND IMPROVEMENTS",44972.12,51685.159999999996,29204.319999999996,23380.86,23137.969999999998,19018.47,23566.620545273901,22368.181269304787,22816.880680551971,21861.360043186629,22884.033407341569,21217.662806496701,326113.63875215559]
[{"$f":"IF(ISBLANK(C62),\"\",COUNTA($C$16:C62))","v":47},887,"MAINS",270437.38000000006,273635.65000000008,267031.60999999987,259397.38000000003,186025.05999999997,147031.76999999999,304687.25260040397,289309.14143103396,296384.94276239234,285719.88595106674,297676.81846707495,277506.03140924923,3154842.9226212213]
[{"$f":"IF(ISBLANK(C63),\"\",COUNTA($C$16:C63))","v":48},889,"MEASURING AND REGULATION STA. EXPENSE - GEN.",54588.519999999982,24356.919999999991,24485.37000000001,40323.25,30129.330000000005,16095.93,56493.705544047101,56328.014954899845,56127.815308240126,55873.241750740592,57669.285806374843,54512.191023814128,526983.57438811671]
[{"$f":"IF(ISBLANK(C64),\"\",COUNTA($C$16:C64))","v":49},890,"MEASURING AND REGULATION STA. EXPENSE - IND.",5864.5899999999983,7742.7500000000009,9352.869999999999,11537.07,7883.2999999999993,9488.4199999999983,7283.4696371203436,7240.94462761882,7224.5784149321225,7123.8342293947981,7350.6908783512617,7000.7356077355398,95093.253395152889]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"BASE PERIOD COMPARISON OF TOTAL COMPANY ACCOUNT ACTIVITY"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P6","v":"SCHEDULE C-2.2.A"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 of 2"]
["WORKPAPER REFERENCE NO(S).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P8","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P9","v":"C. INSCHO"}]
[]
[{"$f":"IF(A11=\"\",\"\",A11)","v":"LINE"},{"$f":"IF(B11=\"\",\"\",B11)","v":"ACCT."},"","ACTUAL","ACTUAL","ACTUAL","ACTUAL","ACTUAL","ACTUAL","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED",""]
[{"$f":"IF(A12=\"\",\"\",A12)","v":"NO."},"NO.","DESCRIPTION","SEP 2025","OCT 2025","NOV 2025","DEC 2025","JAN 2026","FEB 2026","MAR 2026","APR 2026","MAY 2026","JUN 2026","JUL 2026","AUG 2026","TOTAL"]
[{"$f":"IF(A13=\"\",\"\",A13)","v":""},"","","(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13 = 1 thru 12)"]
[{"$f":"IF(A14=\"\",\"\",A14)","v":""},"","","$","$","$","$","$","$","$","$","$","$","$","$","$"]
[]
[{"$f":"IF(ISBLANK(C81),\"\",COUNTA($C$81:C81))","v":1},"892","SERVICES",51485.689999999988,117902.69999999991,42965.42,66494.699999999968,115339.31000000001,140468.75000000015,79683.955551632505,76706.716878233885,76613.659124108628,75716.209413194054,78814.890650331421,72181.918284275613,{"$f":"SUM(D81:O81)","v":994373.91990177613}]
[{"$f":"IF(ISBLANK(C82),\"\",COUNTA($C$81:C82))","v":2},"893","METERS AND HOUSE REGULATORS",10159.719999999999,21772.009999999991,16519.310000000001,15319.150000000011,18393.78,27823.82,15088.579997670005,15066.489756376852,15007.640451771438,14963.970704634758,15448.302021804653,14585.809452843361,{"$f":"SUM(D82:O82)","v":200148.58238510106}]
[{"$f":"IF(ISBLANK(C83),\"\",COUNTA($C$81:C83))","v":3},"894","OTHER EQUIPMENT",33545.429999999993,33910.410000000003,31935.930000000004,51406.25,57282.55000000001,51489.98,34207.157038090438,34337.775636808328,34423.883626212097,35581.726234917696,36688.924724715624,33735.679324608645,468545.69658535288]
[{"$f":"IF(ISBLANK(C84),\"\",COUNTA($C$81:C84))","v":4},"901","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C85),\"\",COUNTA($C$81:C85))","v":5},"902","METER READING EXPENSES",16493.53,2943.85,-2099.42,70653.73,-11419.070000000002,14974.45,30170.730326626042,27834.326878469568,29150.795394011562,27498.078184605958,28836.911249235312,26720.670783849557,261758.58281679798]
[{"$f":"IF(ISBLANK(C86),\"\",COUNTA($C$81:C86))","v":6},"903","CUSTOMER RECORDS & COLLECTIONS EXPENSES",220021.33,265267.74000000005,257807.3000000001,211980.94000000003,160997.88,141068.09,233281.44765076926,234153.51962315,234088.12659578485,233239.09551369987,235790.69752421373,232226.36124764659,2659922.5281552649]
[{"$f":"IF(ISBLANK(C87),\"\",COUNTA($C$81:C87))","v":7},"904","UNCOLLECTIBLE ACCOUNTS",52294.659999999989,93656.22,172988.63000000003,210943.94999999998,220530.43999999994,178090.84999999998,155885.87721113206,112908.04090253972,91210.078819596791,82158.791877770724,80194.936495098547,80723.387847923106,1531585.8631540609]
[{"$f":"IF(ISBLANK(C88),\"\",COUNTA($C$81:C88))","v":8},"905","MISCELLANEOUS CUSTOMER ACCOUNT EXPENSES",1034.32,1308.3399999999999,869.15000000000009,2034.2999999999995,1456.11,1812.3,3029.505050884793,2642.3093626879358,2767.4963714443679,2810.7885037184665,2729.5393071040826,2573.2992495146632,25067.457845354311]
[{"$f":"IF(ISBLANK(C89),\"\",COUNTA($C$81:C89))","v":9},"907","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C90),\"\",COUNTA($C$81:C90))","v":10},"908","CUSTOMER ASSISTANCE EXPENSES",0,9885,9885,16475,0,39540,14732.864318,24420.434706,5824.0570180000004,4951.3575270000001,15926.765705,13010.191886000001,154650.67116000003]
[{"$f":"IF(ISBLANK(C91),\"\",COUNTA($C$81:C91))","v":11},"909","INFORMATIONAL AND INSTR. ADVERT. EXPENSES",0,0,0,0,0,0,348.76301557623094,317.84546427846556,337.08964845806167,319.36600502102874,333.98095972265736,308.16982242090643,1965.2149154773508]
[{"$f":"IF(ISBLANK(C92),\"\",COUNTA($C$81:C92))","v":12},"910","MISCELLANEOUS CUSTOMER ACCOUNT EXPENSE",26192.81,33561.350000000006,23946.35,34844.049999999996,24382.28,18135.110000000004,26104.533452861218,26354.037237308727,26458.314823476525,26608.952670815193,26593.352070256176,26609.520018598709,319790.66027331655]
[{"$f":"IF(ISBLANK(C93),\"\",COUNTA($C$81:C93))","v":13},"911","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C94),\"\",COUNTA($C$81:C94))","v":14},"912","DEMONSTRATING AND SELLING EXPENSES",205.1,0,0,367.45,0,0,106.55157256014512,107.5699788320134,107.99561144517689,108.61047397662163,108.54679658796239,108.61278973524767,1220.4372231371669]
[{"$f":"IF(ISBLANK(C95),\"\",COUNTA($C$81:C95))","v":15},"913","ADVERTISING EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C96),\"\",COUNTA($C$81:C96))","v":16},916,"SALES EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C97),\"\",COUNTA($C$81:C97))","v":17},"920","ADMINISTRATIVE AND GENERAL SALARIES",1575814.4300000002,831412.71999999962,959177.6100000001,1279005.7000000002,1034928.55,974526.78000000038,964889.28979484085,970588.42844744492,971446.43288292014,969192.29470777093,979578.14326594223,967857.00683769514,12478417.385936616]
[{"$f":"IF(ISBLANK(C98),\"\",COUNTA($C$81:C98))","v":18},"921","OFFICE SUPPLIES ADMINISTRATIVE & GENERAL",127723.68999999997,135390.65000000002,91213.150000000052,217893.28999999998,8589.0899999999965,74930.929999999993,114451.10867295173,107510.0298126307,107394.3866575525,118351.66708309225,110587.19225125814,108689.08452743039,{"$f":"SUM(D98:O98)","v":1322724.2690049156}]
[{"$f":"IF(ISBLANK(C99),\"\",COUNTA($C$81:C99))","v":19},922,"ADMIN. EXPENSE TRANSFERRED",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C100),\"\",COUNTA($C$81:C100))","v":20},"923","OUTSIDE SERVICES EMPLOYED",604118.80000000051,1076267.1000000006,1055059.9600000004,-212810.30999999997,548271.24000000022,638457.02000000014,664763.66894935723,670675.53019426309,674717.08995804144,683412.20421218046,683167.71325363661,679023.55459478544,7765123.5711622648]
[{"$f":"IF(ISBLANK(C101),\"\",COUNTA($C$81:C101))","v":21},"924","PROPERTY INSURANCE PREMIUMS",4488.47,4773.3,5068.99,5068.99,5068.99,5061.82,5343.2340965468984,5344.5169195807657,5345.0530625084102,5345.8275665936526,5622.4319764689762,5622.5151039317116,62154.138725630422]
[{"$f":"IF(ISBLANK(C102),\"\",COUNTA($C$81:C102))","v":22},"925","INJURIES AND DAMAGES",128465.50999999997,105105.41999999998,65790.189999999988,158888.53000000003,145503.96,146318.96,139953.57020585373,139982.34487788979,139994.34247149582,140011.75551700551,146644.45784510122,146646.30652816183,1603305.3474455075]
[{"$f":"IF(ISBLANK(C103),\"\",COUNTA($C$81:C103))","v":23},"926","EMPLOYEE PENSIONS AND BENEFITS",1090291.4800000004,443016.63000000006,501213.83999999979,633495.6799999997,483688.6100000001,477606.33999999991,360355.62380109972,374913.1375384999,417370.1083755861,421156.12248939218,389970.30642532615,455627.15011611965,6048705.0287460238]
[{"$f":"IF(ISBLANK(C104),\"\",COUNTA($C$81:C104))","v":24},"928","REGULATORY COMMISSION EXPENSE",37918,37918,38559.11,97301.169999999984,40081.21,53466,42943.635685105961,42944.1961174678,42944.430344511813,42944.768705409835,42944.733663530867,42944.769979779521,562910.02449580573]
[{"$f":"IF(ISBLANK(C105),\"\",COUNTA($C$81:C105))","v":25},930.1,"GENERAL ADVERTISING EXPENSES",0,1092,0,-1092,0,2474.98,915.01425637140392,923.7598453397087,927.41497589915093,932.69512304726527,932.14829190219871,932.71500968156101,8038.7275022412878]
[{"$f":"IF(ISBLANK(C106),\"\",COUNTA($C$81:C106))","v":26},930.2,"MISCELLANEOUS GENERAL EXPENSES",-28115.62,2009.5599999999959,-4794.6799999999994,25917.96,12448.089999999997,-1724.3799999999974,4553.0902023873878,-11142.840166852489,-11127.137673943242,4634.9428594681413,-11102.628225787126,-11102.059241657496,{"$f":"SUM(D106:O106)","v":-29545.702246384833}]
[{"$f":"IF(ISBLANK(C107),\"\",COUNTA($C$81:C107))","v":27},"931","RENTS",61960.880000000019,69758.640000000014,62914.610000000008,70649.10000000002,64206.16,65395.509999999995,62947.064786453928,63453.76573555448,63665.14371267856,63971.620195456606,63939.927957503372,63972.542920259075,776834.96530790604]
[{"$f":"IF(ISBLANK(C108),\"\",COUNTA($C$81:C108))","v":28},932,"MAINTENANCE OF GENERAL PLANT",174698.21999999997,105511.77000000003,222559.57999999996,221474.22000000003,164190.83999999994,123619.24999999997,69337.327721643727,69007.59853946275,69624.72643052107,84152.572914710574,84060.192055236577,87811.671690925257,{"$f":"SUM(D108:O108)","v":1476047.9693524998}]
[{"$f":"IF(ISBLANK(C109),\"\",COUNTA($C$81:C109))","v":29},"935","EQUIPMENT STRUCTURES AND IMPROVEMENTS",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D109:O109)","v":0}]
[{"$f":"IF(ISBLANK(C110),\"\",COUNTA($C$81:C110))","v":""}]
[{"$f":"IF(ISBLANK(C111),\"\",COUNTA($C$81:C111))","v":30},null,"OPERATING (INCOME) LOSS",{"$f":"SUM(D16:D64)+SUM(D81:D109)","v":2006795.3800000004},-1260307.819999998,{"$f":"SUM(F16:F64)+SUM(F81:F109)","v":-5909995.3100000015},-9280284.0300000031,-13139720.420000017,-10545510.59,-7888914.0158178257,-3789659.9124881024,-259901.15494975029,1178809.5208522382,1998980.7398569821,1819749.9856937167,-45069957.626852684]
[{"$f":"IF(ISBLANK(C112),\"\",COUNTA($C$81:C112))","v":""}]
[{"$f":"IF(ISBLANK(C113),\"\",COUNTA($C$81:C113))","v":31},409,"INCOME TAXES-FEDERAL (CURRENT)",-799860,-121849,314787,1725619,2985502,1586360,1094844.0202853971,285332.41291486891,-454787.4479460498,-744685.99390044354,-939357.66546491673,-905949.56482303049,{"$f":"SUM(D113:O113)","v":4025954.7610658249}]
[{"$f":"IF(ISBLANK(C114),\"\",COUNTA($C$81:C114))","v":32},409,"INCOME TAXES-STATE (CURRENT)",2724,-6276,-14629,739939,768832,403679,254957.62387629584,52307.880397048553,-126326.39890654609,-196771.40123467735,-241847.36083249439,-233459.71634717385,{"$f":"SUM(D114:O114)","v":1403129.6269524531}]
[{"$f":"IF(ISBLANK(C115),\"\",COUNTA($C$81:C115))","v":33},"410-411","INCOME TAXES-FEDERAL (DEFERRED)",189120,41978,426749,-404589,-674357,234153,221046.2271464451,221046.2271464451,221046.2271464451,221046.2271464451,221046.2271464451,221046.2271464451,{"$f":"SUM(D115:O115)","v":1139331.3628786707}]
[{"$f":"IF(ISBLANK(C116),\"\",COUNTA($C$81:C116))","v":34},"410-411","INCOME TAXES-STATE (DEFERRED)",-165637,8233,717475,553066,-167341,74850,85737.298771440517,85737.298771440517,85737.298771440517,85737.298771440517,85737.298771440517,85737.298771440517,{"$f":"SUM(D116:O116)","v":1535069.7926286431}]
[{"$f":"IF(ISBLANK(C117),\"\",COUNTA($C$81:C117))","v":35},null,"TOTAL INCOME TAXES",{"$f":"SUM(D113:D116)","v":-773653},-77914,1444382,2614035,2912636,2299042,1656585.1700795784,644423.81922980305,-274330.32093471033,-634673.86921723536,-874421.50037952559,-832625.75525231869,{"$f":"SUM(D117:O117)","v":8103485.5435255915}]
[{"$f":"IF(ISBLANK(C118),\"\",COUNTA($C$81:C118))","v":""}]
[{"$f":"IF(ISBLANK(C119),\"\",COUNTA($C$81:C119))","v":36},null,"OPERATING (INCOME) LOSS AFTER TAXES, BEFORE INTEREST",{"$f":"+D111+D117","v":1233142.3800000004},{"$f":"+E111+E117","v":-1338221.819999998},-4465613.3100000015,-6666249.0300000031,-10227084.420000017,-8246468.5899999999,-6232328.845738247,-3145236.0932582994,-534231.47588446061,544135.65163500281,1124559.2394774565,987124.23044139799,{"$f":"SUM(D119:O119)","v":-36966472.083327167}]
[{"$f":"IF(ISBLANK(C120),\"\",COUNTA($C$81:C120))","v":""}]
[{"$f":"IF(ISBLANK(C121),\"\",COUNTA($C$81:C121))","v":37},430,"SYSTEM FINANCING INTEREST EXPENSE",1146117.21,1184941.1900000002,1148145.6499999999,1196296.78,1136498.4000000001,1013659.85,1122100.29,1085903.507,1122100.29,1085903.507,1170935.906,1170935.906,{"$f":"SUM(D121:O121)","v":13583538.485999998}]
[{"$f":"IF(ISBLANK(C122),\"\",COUNTA($C$81:C122))","v":38},431,"MISCELLANEOUS INTEREST EXPENSE",6196.31,47936.07,100068.6,1452.2899999999991,14692.2,5938.02,63908.882198945401,33489.879247974284,28887.548848091334,30418.756363811772,29081.243290721744,46557.050808358152,{"$f":"SUM(D122:O122)","v":408626.85075790272}]
[{"$f":"IF(ISBLANK(C123),\"\",COUNTA($C$81:C123))","v":39},432,"AFUDC DEBT",-43909.11,-45238.32,-9829.33,-27382.42,-10218.540000000001,-13541.09,-35246.753351154446,-35149.611142957787,-37108.451878534077,-37131.848966620651,-42006.231941933082,-45373.478335711348,{"$f":"SUM(D123:O123)","v":-382135.18561691139}]
[{"$f":"IF(ISBLANK(C124),\"\",COUNTA($C$81:C124))","v":40},null,"TOTAL INTEREST EXPENSE",{"$f":"SUM(D121:D123)","v":1108404.4099999999},{"$f":"SUM(E121:E123)","v":1187638.9400000002},1238384.92,1170366.6500000001,1140972.06,1006056.78,1150762.4188477909,1084243.7751050165,1113879.3869695573,1079190.414397191,1158010.9173487886,1172119.4784726468,{"$f":"SUM(D124:O124)","v":13610030.151140992}]
[{"$f":"IF(ISBLANK(C125),\"\",COUNTA($C$81:C125))","v":""}]
[{"$f":"IF(ISBLANK(C126),\"\",COUNTA($C$81:C126))","v":41},"409.2 & 411.2","OTHER TAXES",-97512,31318,153894,-185756,72453,215000,0,0,0,0,0,0,1003920]
[{"$f":"IF(ISBLANK(C127),\"\",COUNTA($C$81:C127))","v":42},"417-421","OTHER INCOME",96008.69,-120894.89,-278807.94,-305879.42,-248113.48,-827366.13,-120730.48999999999,-100729.5,-87179.863333000001,-82301.52,-79774.05,-82404.746666999999,{"$f":"SUM(D127:O127)","v":-2238173.34}]
[{"$f":"IF(ISBLANK(C128),\"\",COUNTA($C$81:C128))","v":43},419,"AFUDC EQUITY",-114726.14,-91126.02,-83120.08,-56157.79,-23588.75,-54990.86,-72015.922907600034,-71817.442619022317,-75819.732475228535,-75867.537243943501,-85826.842859271055,-92706.777424855318,{"$f":"SUM(D128:O128)","v":-897763.8955299207}]
[{"$f":"IF(ISBLANK(C129),\"\",COUNTA($C$81:C129))","v":44},"421-426","OTHER INCOME DEDUCTIONS",23404.780000000002,252307.53999999998,79358.739999999991,-238605.19000000003,-17010.61,-478.21000000000004,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,{"$f":"SUM(D129:O129)","v":111474.09971768729}]
[{"$f":"IF(ISBLANK(C130),\"\",COUNTA($C$81:C130))","v":45},null,"TOTAL OTHER INCOME, DEDUCTIONS",{"$f":"SUM(D126:D129)","v":-92824.67},{"$f":"SUM(E126:E129)","v":71604.629999999976},-128675.28000000003,-786398.4,-216259.84000000003,-667835.19999999995,-190663.57128798548,-170464.10099940779,-160916.754188614,-156086.21562432896,-163518.05123965652,-173028.68247224079,{"$f":"SUM(D130:O130)","v":-2835066.1358122337}]
[{"$f":"IF(ISBLANK(C131),\"\",COUNTA($C$81:C131))","v":""}]
[{"$f":"IF(ISBLANK(C132),\"\",COUNTA($C$81:C132))","v":46},null,"NET OPERATING (INCOME) LOSS",{"$f":"+D111+D124+D130+D117","v":2248722.12},{"$f":"+E111+E124+E130+E117","v":-78978.249999997817},-3355903.6700000018,-6282280.7800000031,-9302372.200000016,-7908247.0099999998,-5272229.998178442,-2231456.4191526906,418731.15689648269,1467239.8504078647,2119052.1055865888,1986215.0264418044,{"$f":"SUM(D132:O132)","v":-26191508.067998409}]

{"sheet":"C-2.2.B Total Co Accts Activ","index":65,"n_rows":136,"n_cols":16,"rows_kept":136,"cut":false,"hidden":false,"merged":[[71,0,71,15],[72,0,72,15],[0,0,0,15],[1,0,1,15],[2,0,2,15],[3,0,3,15],[69,0,69,15],[70,0,70,15]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index C'!C24","v":"FORECASTED PERIOD COMPARISON OF TOTAL COMPANY ACCOUNT ACTIVITY"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index C'!$A$24","v":"SCHEDULE C-2.2.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 of 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$49","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'General Headers Index'!$B$50","v":"C. INSCHO"}]
[]
["LINE","ACCT.",null,"FORECASTED",{"$f":"$D$11","v":"FORECASTED"},{"$f":"$D$11","v":"FORECASTED"},"FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED"]
["NO.","NO.","DESCRIPTION",{"$f":"UPPER(TEXT(EDATE(E12,-1),\"MMM YYYY\"))","v":"JAN 2027"},"FEB 2027","MAR 2027","APR 2027","MAY 2027","JUN 2027","JUL 2027","AUG 2027","SEP 2027","OCT 2027",{"$f":"UPPER(TEXT(EDATE(O12,-1),\"MMM YYYY\"))","v":"NOV 2027"},{"$f":"UPPER(TEXT('General Headers Index'!$B$15,\"MMM YYYY\"))","v":"DEC 2027"},"TOTAL"]
[null,null,null,"(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)",{"$f":"\"(13 = 1 thru 12)\"","v":"(13 = 1 thru 12)"}]
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[]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},"403 - 405","DEPRECIATION AND AMORTIZATION EXPENSE",2682233.313004815,2692630.9360709973,2694480.311171676,2701272.2450884553,2718224.1815179428,2731056.6898605181,2743716.7955020098,2813499.5380692557,2829417.7243054775,2848374.4911271525,2865177.8725800416,2931837.1745327935,{"$f":"SUM(D16:O16)","v":33251921.272831134}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":2},406,"AMORTIZATION-GAS PLANT ACQUISITION ADJUSTMENTS",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D17:O17)","v":0}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":3},408,"TAXES OTHER THAN INCOME TAXES - PROPERTY",801216,801216,801216,801216,801216,801216,801216,801216,801216,801216,801216,801216,9614592]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":4},408,"TAXES OTHER THAN INCOME TAXES - PAYROLL",77045.318414000008,77045.318414000008,79356.677966000017,79356.677966000017,79399.623566000024,79413.938766000021,79413.938766000021,79399.623566000024,79356.677966000017,79356.677966000017,79356.677966000017,79356.677966000017,947857.82928800036]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":5},408,"TAXES OTHER THAN INCOME TAXES - OTHER",19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,19033.330000000002,228399.96000000008]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":6},480,"RESIDENTIAL REVENUE - GAS COST",-10423814.41,-10188332.359999999,-7722355.79,-4620671.9399999995,-2086009.3299999998,-1056091.03,-655024.89,-647959.87,-716290.46,-1129122.3799999999,-3056618.7399999998,-7612466.5200000005,-49914757.720000006]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":7},480,"RESIDENTIAL REVENUE - NON-GAS COST",-12785311.789999999,-12560314.179999996,-10135109.330000002,-7076354.3100000005,-4570018.8599999994,-3539490.5699999994,-3128611.98,-3114710.46,-3173153.81,-3583874.1100000003,-5504617.1699999981,-10012767.900000002,-79184334.469999999]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":8},481.1,"COMMERCIAL REVENUE - GAS COST",-5481510.54,-5421655.9400000004,-4023758.93,-2599343.2200000002,-1469156.52,-1034207.42,-833558.23,-884554.32,-869557.66,-1142372.25,-2035095.17,-4125647.51,-29920417.710000001]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":9},481.1,"COMMERCIAL REVENUE - NON-GAS COST",-3822113.4300000006,-3808368.2500000009,-3200889.6199999996,-2561766.5000000005,-2029140.8599999999,-1814719.0500000003,-1708876.98,-1728100.8200000003,-1714400.6400000001,-1831476.69,-2279172.4500000002,-3239954.95,-29738980.240000002]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":10},481.2,"INDUSTRIAL REVENUE - GAS COST",-219786,-211442.72,-187048.6,-172362.71,-142126.34,-124332.78,-87156.65,-99751.81,-94585.919999999998,-105327.99,-158753.32999999999,-212268.04,-1814942.89]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$16:C26))","v":11},481.2,"INDUSTRIAL REVENUE - NON-GAS COST",-92674.18,-89582.99000000002,-80510.360000000015,-74774.00999999998,-61804.869999999995,-54248.72,-39987.199999999997,-44835.710000000021,-43102.680000000008,-47377.949999999968,-69095.12,-90005.24000000002,-787999.03]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":12},481.3,"OTHER CUSTOMER REVENUE - GAS COST",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":13},481.3,"OTHER CUSTOMER REVENUE - NON-GAS COST",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$16:C29))","v":14},483,"PUBLIC UTILITIES - GAS COST",-11760.36,-13764.43,-8767.7999999999993,-3899.81,-2789.45,-2166.56,-1679.08,-1753.56,-2098.86,-3182.14,-6431.98,-13480.07,-71774.099999999977]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$16:C30))","v":15},483,"PUBLIC UTILITIES - NON-GAS COST",-4263.0299999999988,-4602.66,-3755.880000000001,-2930.9,-2742.7300000000005,-2637.1700000000005,-2554.5599999999995,-2567.1799999999998,-2625.690000000001,-2809.28,-3360.0299999999988,-4554.4699999999975,-39403.58]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$16:C31))","v":16},487,"FORFEITED DISCOUNTS",-17542.448876999999,-23759.592528000001,-25028.604695999999,-17844.429540000001,-12587.989858000001,-9719.5959270000003,-6886.9238670000004,-6957.7452560000002,-5912.7674370000004,-6268.4218069999997,-7282.6937840000001,-10208.786421999999,-149999.99999899999]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$16:C32))","v":17},488,"MISCELLANEOUS SERVICE REVENUE",-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-9705.4780559999999,-116465.73667199997]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$16:C33))","v":18},489.3,"TRANSPORTATION REVENUE - RESIDENTIAL",-1211603.7500000002,-1175898.8700000001,-956141.51,-672445.44000000006,-419618.93,-316287.92,-274912.46999999997,-275155.96000000002,-275352.79000000004,-327028.38,-527465.47,-959486.84,-7391398.3299999991]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$16:C34))","v":19},489.31,"TRANSPORTATION REVENUE - COMMERCIAL",-1254036.3700000001,-1161269.9099999999,-1018386.5300000001,-832011.66,-664277.54999999993,-595174.28,-566757.84,-545600.43999999994,-571017.92999999993,-624798.1399999999,-788413.5199999999,-1046052.4599999998,-9667796.629999999]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$16:C35))","v":20},489.32,"TRANSPORTATION REVENUE - INDUSTRIAL",-797342.55,-731021.45,-715950.30999999994,-666544.21,-633689.04999999993,-603314.73999999987,-506484.68,-605393.62000000011,-606611.38,-667038.95000000007,-688228.74999999988,-726347.1,-7947966.7899999991]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$16:C36))","v":21},493,"RENTAL FROM GAS PROPERTY",-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-6169.5,-74034]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$16:C37))","v":22},495,"OTHER GAS REVENUES",-26874.49,-26188.376667,-19697.203333000001,-19045.080000000002,-14345.243333,-9620.0499999999993,-9150.1299999999992,-3197.71,-8924.1299999999992,-10230.16,-12686,-20166.116666999998,-180124.69000000003]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$16:C38))","v":23},717,"LIQUEFIED PETROLEUM GAS EXPENSES",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$16:C39))","v":24},723,"FUEL FOR LIQUEFIED PETROLEUM GAS PROCESS",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$16:C40))","v":25},728,"LIQUEFIED PETROLEUM GAS ",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$16:C41))","v":26},741,"STRUCTURES & IMPROVEMENTS",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$16:C42))","v":27},742,"PRODUCTION EQUIPMENT",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$16:C43))","v":28},"801 - 803","NATURAL GAS FIELD & TRANSMISSION LINE PURCHASES",15235906.594639398,14951074.105334662,11275181.143149208,6983323.7010859074,3493496.1788190748,2093028.0361542429,1489347.3336637458,1542787.8745333918,1588592.5849158771,2247122.7241978399,4963392.4665259495,11295887.695604524,77159140.438623831]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$16:C44))","v":29},804,"NATURAL GAS CITY GATE PURCHASES",733219.58011024888,719512.17406174657,542611.85785659682,336068.59165740013,168122.5718626891,100725.81689152282,71674.0168918774,74245.813371063792,76450.139730319221,108141.53854633385,238860.51792342734,543608.34924373601,3713240.9681469621]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$16:C45))","v":30},805,"OTHER GAS PURCHASES",142169.34260644487,139511.51272898557,105211.00801800011,65162.813490908433,32598.52323560337,19530.470215773188,13897.402824334371,14396.067378148553,14823.480444965837,20968.359084559721,46314.424394807473,105404.2250695705,719987.62949210207]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$16:C46))","v":31},806,"EXCHANGE GAS",-191513.76263647081,-187933.44784463197,-141727.85529494093,-87779.653241898894,-43912.883936763799,-26309.144914852339,-18720.941216776348,-19392.683262167659,-19968.443711822161,-28246.099130619557,-62389.327527141853,-141988.13450755714,-969882.37722564349]
[{"$f":"IF(ISBLANK(C47),\"\",COUNTA($C$16:C47))","v":32},807,"PURCHASED GAS EXPENSE - BROKERAGE FEE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C48),\"\",COUNTA($C$16:C48))","v":33},807,"PURCHASED GAS EXPENSE",28500.395513128376,29851.666647801991,28197.027632045658,28488.15537127991,28571.917566411648,28758.409780751022,28666.965978479719,28730.025231066331,29868.806757991744,28592.294083588553,29333.433514266631,28946.738495857924,346505.83657266945]
[{"$f":"IF(ISBLANK(C49),\"\",COUNTA($C$16:C49))","v":34},808,"GAS WITHDRAWN / DELIVERED FROM / TO STORAGE",241182.36438180599,236673.50415766798,178484.61002607271,110545.08053127583,55301.577437002677,33132.353978508734,23576.169169030269,24422.12578609935,25147.208227452822,35571.652288076351,78569.839149103034,178812.39198301407,1221418.8771151099]
[{"$f":"IF(ISBLANK(C50),\"\",COUNTA($C$16:C50))","v":35},812,"TOTAL GAS USED IN OPERATIONS",-24092.809101428109,-23642.398438427714,-17829.643754937002,-11042.853523592585,-5524.327417606396,-3309.7423251953614,-2355.1313322114029,-2439.6378065358417,-2512.0696067924605,-3553.4149861897999,-7848.7004661442243,-17862.387393286041,-122013.11615234693]
[{"$f":"IF(ISBLANK(C51),\"\",COUNTA($C$16:C51))","v":36},813,"EXCHANGE FEES",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C52),\"\",COUNTA($C$16:C52))","v":37},852,"COMMUNICATION SYSTEM EXPENSES",1204.2578237151336,1243.4093144744602,1206.7411609517958,1242.0553922214315,1297.3660612127503,1560.6099936102937,1551.6009959778435,1361.6138146031738,1598.6816310099421,1414.9416021181851,1294.9498688819326,1303.8040874915166,16280.031746268458]
[{"$f":"IF(ISBLANK(C53),\"\",COUNTA($C$16:C53))","v":38},859,"OTHER EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C54),\"\",COUNTA($C$16:C54))","v":39},865,"M&R STATION EQUIPMENT",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C55),\"\",COUNTA($C$16:C55))","v":40},870,"SUPERVISION AND ENGINEERING",97549.45256080525,97868.768261895457,97674.029797498937,97442.352862760294,97279.045682760581,96231.222582621922,98486.728332004219,95191.044534134664,97859.70905055583,96217.216925357308,92014.746906594213,89870.923199551471,1153685.2406965401]
[{"$f":"IF(ISBLANK(C56),\"\",COUNTA($C$16:C56))","v":41},871,"DISTRIBUTION LOAD DISPATCHING",14972.734325221714,14826.519027401682,16172.065486669771,15789.001531540904,15877.814445951552,15527.627154392027,16120.61747513977,15273.648755333461,15516.068377333704,15375.597324273693,13868.025392641428,13711.695609505954,183031.41490540566]
[{"$f":"IF(ISBLANK(C57),\"\",COUNTA($C$16:C57))","v":42},874,"MAINS AND SERVICES EXPENSES",527081.2254885803,553584.16609354573,672939.81609130907,638639.37705564243,657660.38878476154,653154.61948079919,677317.21984621882,632895.85384935094,659799.46585494431,620705.0364217906,535691.7568406472,550307.29981376801,7379776.2256213585]
[{"$f":"IF(ISBLANK(C58),\"\",COUNTA($C$16:C58))","v":43},875,"MEASURING AND REGULATION STA. EXPENSE - GEN.",31359.655584507855,30172.49126119442,30951.064010810442,30460.918341797969,30193.93825384547,29955.218630458196,30653.899044312966,29147.861646872596,29821.326010831737,29904.508393281154,27677.746472533257,27144.171901034599,357442.79955148068]
[{"$f":"IF(ISBLANK(C59),\"\",COUNTA($C$16:C59))","v":44},876,"MEASURING AND REGULATION STA. EXPENSE - IND.",10432.340743290208,10129.96666347915,10205.418926350489,10180.217333233428,10103.864360765107,9921.8078070472729,10247.336884712027,9791.376569701255,9923.762105627955,10014.517426804412,9361.7906461380062,9070.7333401209453,119383.13280727026]
[{"$f":"IF(ISBLANK(C60),\"\",COUNTA($C$16:C60))","v":45},878,"METERS AND HOUSE REGULATOR EXPENSE",158684.80625072742,152035.86635332389,154319.2796072177,153743.57192180451,152029.99748838108,148804.58580635148,154581.38846751768,146325.80080230787,148077.80202711278,150777.49465391319,138637.20610032318,133506.33462374232,1791524.1341027233]
[{"$f":"IF(ISBLANK(C61),\"\",COUNTA($C$16:C61))","v":46},879,"CUSTOMER INSTALLATIONS EXPENSE",270975.51273691398,260824.41488505164,268178.58829063521,266203.26853688899,264312.9992114823,258364.41055619382,268850.75237815111,254091.75519478269,257115.03307171448,260620.15198052707,238099.88041800572,230184.96526502832,3097821.7325253752]
[{"$f":"IF(ISBLANK(C62),\"\",COUNTA($C$16:C62))","v":47},880,"OTHER EXPENSE",161926.50092273531,162904.61119767564,188709.17695818472,173805.45493414759,175892.56864757236,185707.0211350524,180215.94492197782,171368.65190343533,186296.49785793081,171216.34735943927,156066.09430804572,167169.86089806113,2081278.7310442582]
[{"$f":"IF(ISBLANK(C63),\"\",COUNTA($C$16:C63))","v":48},881,"DISTRIBUTION RENTS",2232.384808917534,2265.2998679093721,2199.0472333726389,2215.2830968741732,2263.9237377536147,2198.8014133671913,2665.6832423126507,2714.6768372502311,2648.8503257826551,2649.2036971146931,2713.971550979878,2714.6789755592558,29481.804787193887]
[{"$f":"IF(ISBLANK(C64),\"\",COUNTA($C$16:C64))","v":49},885,"SUPERVISION AND ENGINEERING",10031.813628299624,9445.3154408331247,9660.2421726928605,9611.3112022377409,9474.8133010208767,9202.7927990870739,9688.3985869614153,9008.8757157207838,9108.1704905174956,9364.1006450669665,8340.7695092945232,7941.5248904307709,110878.12838216325]
[{"$f":"IF(ISBLANK(C65),\"\",COUNTA($C$16:C65))","v":50},886,"STRUCTURES AND IMPROVEMENTS",19133.572731610635,19513.91778010445,23513.252530035083,22281.82956125589,22734.30959033555,22116.599558615693,23140.571418135565,21541.636840551138,22203.723853191506,21326.417450708741,18147.949961040766,18377.212126836162,254030.99340242115]
[{"$f":"IF(ISBLANK(C66),\"\",COUNTA($C$16:C66))","v":51},887,"MAINS",239821.69661759437,249411.28894207376,303429.60861479398,287588.58951235586,294711.7256856946,288824.74856167822,300785.45272554964,281576.5734291962,291080.32853442465,276872.50126521237,237998.84583120592,243031.02462811023,3295132.3843478905]
[{"$f":"IF(ISBLANK(C67),\"\",COUNTA($C$16:C67))","v":52},889,"MEASURING AND REGULATION STA. EXPENSE - GEN.",57435.143983003567,55710.74197435737,56643.877522051298,56475.341783951058,56273.424327661516,56061.235536398519,57852.231119562537,54706.481000945547,55960.653564275497,56064.28724182312,51845.041620079224,50429.144494290143,665457.60416839935]
[{"$f":"IF(ISBLANK(C68),\"\",COUNTA($C$16:C68))","v":53},890,"MEASURING AND REGULATION STA. EXPENSE - IND.",7254.8176640555703,7132.6917866571939,7272.5560294033849,7229.5830064334241,7211.6670000072045,7125.8873447959058,7348.7190723572685,7004.009990849906,7161.6167977934547,7128.6377161412274,6640.3307950867093,6471.7098649878881,84982.227068569147]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"FORECASTED PERIOD COMPARISON OF TOTAL COMPANY ACCOUNT ACTIVITY"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P6","v":"SCHEDULE C-2.2.B"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 2 of 2"]
["WORKPAPER REFERENCE NO(S).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P8","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P9","v":"C. INSCHO"}]
[]
[{"$f":"IF(A11=\"\",\"\",A11)","v":"LINE"},{"$f":"IF(B11=\"\",\"\",B11)","v":"ACCT."},"","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED","FORECASTED",""]
[{"$f":"IF(A12=\"\",\"\",A12)","v":"NO."},{"$f":"IF(B12=\"\",\"\",B12)","v":"NO."},"DESCRIPTION","JAN 2027","FEB 2027","MAR 2027","APR 2027","MAY 2027","JUN 2027","JUL 2027","AUG 2027","SEP 2027","OCT 2027","NOV 2027","DEC 2027","TOTAL"]
[{"$f":"IF(A13=\"\",\"\",A13)","v":""},{"$f":"IF(B13=\"\",\"\",B13)","v":""},"","(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)","(11)","(12)","(13 = 1 thru 12)"]
[{"$f":"IF(A14=\"\",\"\",A14)","v":""},{"$f":"IF(B14=\"\",\"\",B14)","v":""},"","$","$","$","$","$","$","$","$","$","$","$","$","$"]
[]
[{"$f":"IF(ISBLANK(C85),\"\",COUNTA($C$85:C85))","v":1},"892","SERVICES",69226.05871605697,68611.472002578666,79630.537900160401,76574.429567437939,76489.647693394596,76404.913499664166,79504.770153326506,73035.115675843437,76585.965923919983,74664.818458471142,63677.723817753009,63343.191501340436,{"$f":"SUM(D85:O85)","v":877748.6449099473}]
[{"$f":"IF(ISBLANK(C86),\"\",COUNTA($C$85:C86))","v":2},"893","METERS AND HOUSE REGULATORS",15419.255522414129,14957.749797525481,15121.24549716673,15099.216334080695,15039.232456730522,15002.244298443107,15483.726326855873,14624.158341039358,14995.261374892403,15006.923144655439,13888.345408199895,13481.39107924042,{"$f":"SUM(D86:O86)","v":178118.74958124408}]
[{"$f":"IF(ISBLANK(C87),\"\",COUNTA($C$85:C87))","v":3},"894","OTHER EQUIPMENT",35211.692152457195,34113.336391637429,34341.675371402809,34472.234814541334,34558.349531099186,35716.798341676506,36823.999025710793,33870.874714899583,35769.348021015176,35087.182522465002,31825.317563820365,30894.922189286401,412685.73064001178]
[{"$f":"IF(ISBLANK(C88),\"\",COUNTA($C$85:C88))","v":4},"901","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C89),\"\",COUNTA($C$85:C89))","v":5},"902","METER READING EXPENSES",19399.381479965748,21656.688786743071,29913.883973294152,27503.441206872867,28828.39616959796,27933.970855785534,29275.718685360807,27310.853544061501,28353.820776696633,25983.448936537625,21292.365370997064,22577.20546050866,310029.1752464216]
[{"$f":"IF(ISBLANK(C90),\"\",COUNTA($C$85:C90))","v":6},"903","CUSTOMER RECORDS & COLLECTIONS EXPENSES",233751.80944275117,237142.0127368586,231041.58919093799,231985.29922219567,231776.48256658658,231069.98553178919,233277.38412063345,229932.25684870995,235768.97443693128,231055.15741849205,228930.94171913969,225055.53482280468,2780787.4280578308]
[{"$f":"IF(ISBLANK(C91),\"\",COUNTA($C$85:C91))","v":7},"904","UNCOLLECTIBLE ACCOUNTS",234578.98267194562,196362.98006683006,155885.87721113206,112908.04090253972,91210.078819596791,82158.791877770724,80194.936495098547,80723.387847923106,82081.533361771246,101259.58692547375,147663.77009515397,193432.93194573553,1558460.898220971]
[{"$f":"IF(ISBLANK(C92),\"\",COUNTA($C$85:C92))","v":8},"905","MISCELLANEOUS CUSTOMER ACCOUNT EXPENSES",1865.8155966333245,2093.4787749132743,3003.7903770222415,2609.9344091848047,2735.8848246380985,2847.3898496318775,2766.402853562844,2623.7799120237528,2887.0976766176136,2483.2516029419999,2108.1643855996244,2428.3998145898263,30453.390077359287]
[{"$f":"IF(ISBLANK(C93),\"\",COUNTA($C$85:C93))","v":9},"907","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C94),\"\",COUNTA($C$85:C94))","v":10},"908","CUSTOMER ASSISTANCE EXPENSES",17007.034345,4254.4100170000002,14732.864318,24420.434706,5824.0570180000004,4951.3575270000001,15926.765705,13010.191886000001,3166.5658600000002,2274.1700270000001,17347.932583000002,5589.2160089999998,128505.00000100001]
[{"$f":"IF(ISBLANK(C95),\"\",COUNTA($C$85:C95))","v":11},"909","INFORMATIONAL AND INSTR. ADVERT. EXPENSES",200.02414769219928,234.95667988149452,344.89600029491834,312.97686510440747,332.33585164853673,324.87017609161319,339.52456094588757,315.7611881281619,331.5562307517086,295.88088073829391,238.26100503314686,258.6247431490728,3529.6683294594409]
[{"$f":"IF(ISBLANK(C96),\"\",COUNTA($C$85:C96))","v":12},"910","MISCELLANEOUS CUSTOMER ACCOUNT EXPENSE",25886.903274451586,27114.262563017983,25611.354291612162,25875.785556174626,25951.866740466692,26121.257579685673,26038.199193237844,26095.475899152923,27129.830921512912,25970.374726750102,26643.551516384749,26292.316512167097,314731.17877461435]
[{"$f":"IF(ISBLANK(C97),\"\",COUNTA($C$85:C97))","v":13},"911","SUPERVISION",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C98),\"\",COUNTA($C$85:C98))","v":14},"912","DEMONSTRATING AND SELLING EXPENSES",105.66326563874524,110.67301088200745,104.53854998382245,105.61788615062568,105.92842875592436,106.61983587601929,106.28081423802277,106.51460210086036,110.73655666737113,106.00397329867513,108.75169701019391,107.31805169700949,1284.6466722992773]
[{"$f":"IF(ISBLANK(C99),\"\",COUNTA($C$85:C99))","v":15},"913","ADVERTISING EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C100),\"\",COUNTA($C$85:C100))","v":16},916,"SALES EXPENSE",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C101),\"\",COUNTA($C$85:C101))","v":17},"920","ADMINISTRATIVE AND GENERAL SALARIES",968302.58277051128,1007537.8161573056,950839.80412818235,957899.39476480708,957051.59450244997,956257.48902769038,963915.54362882662,953756.76074192324,981155.47310305713,957440.55962601211,957493.01333245379,943032.63276766648,11554682.664550887]
[{"$f":"IF(ISBLANK(C102),\"\",COUNTA($C$85:C102))","v":18},"921","OFFICE SUPPLIES ADMINISTRATIVE & GENERAL",106747.9706353556,108132.88961712625,113501.54695761706,106588.03819343369,106418.44774339323,117422.48440924141,109528.69713082397,107711.5729120934,119185.65997747058,108138.32504455899,107124.19390665987,115280.26467217496,1325780.0911999494]
[{"$f":"IF(ISBLANK(C103),\"\",COUNTA($C$85:C103))","v":19},922,"ADMIN. EXPENSE TRANSFERRED",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C104),\"\",COUNTA($C$85:C104))","v":20},"923","OUTSIDE SERVICES EMPLOYED",656693.61204620171,686739.21335824626,653250.28545686859,659487.82146767841,662877.97897043906,672217.06516259513,670409.34628290555,667260.06570079713,696533.56256383867,664998.42746481113,676927.42103977164,669440.11088081647,8036834.9103949694]
[{"$f":"IF(ISBLANK(C105),\"\",COUNTA($C$85:C105))","v":21},"924","PROPERTY INSURANCE PREMIUMS",5342.1151515723905,5348.4256160396517,5340.6984172213351,5342.0579898538963,5342.4491610574505,5343.3200835997977,5619.5776594511663,5619.8721474799331,5625.1902810337679,5619.2289401399021,5653.7933858354281,5651.9875120098732,65848.716345294582]
[{"$f":"IF(ISBLANK(C106),\"\",COUNTA($C$85:C106))","v":22},"925","INJURIES AND DAMAGES",139928.4839311559,140070.08680723421,139896.67010321427,139927.16701985721,139935.91147892948,139955.48813402903,146580.40758068429,146586.99914971626,146706.33703204995,146572.58249472934,147396.01254312292,147355.52251116742,1720911.6687858906]
[{"$f":"IF(ISBLANK(C107),\"\",COUNTA($C$85:C107))","v":23},"926","EMPLOYEE PENSIONS AND BENEFITS",382044.68172522006,574130.68701442459,359022.85766045167,374549.83098635415,420315.47120120924,424867.93208728137,389928.34780495218,462127.75902208756,883280.03032513661,387884.60040611518,494328.96230592439,483161.7456967053,5635642.9062358625]
[{"$f":"IF(ISBLANK(C108),\"\",COUNTA($C$85:C108))","v":24},"928","REGULATORY COMMISSION EXPENSE",42943.146846849806,42945.903726335368,42942.527912080557,42943.121874366421,42943.292766995961,42943.673250635948,42943.486685899901,42943.615340139135,42945.938695792604,42943.334339409332,42944.846420915368,42944.0574811267,515326.94534054707]
[{"$f":"IF(ISBLANK(C109),\"\",COUNTA($C$85:C109))","v":25},930.1,"GENERAL ADVERTISING EXPENSES",907.38589878282426,950.40720957376755,897.72737536649879,906.99620130977382,909.66299358915205,915.60046927949406,912.68911260467723,914.69677164079553,950.95291057228894,910.31173421256244,933.90787932989736,921.59641485664133,11031.934971118375]
[{"$f":"IF(ISBLANK(C110),\"\",COUNTA($C$85:C110))","v":26},930.2,"MISCELLANEOUS GENERAL EXPENSES",-11219.351818954512,-11019.371672726684,4472.9358954652307,-11220.591056410871,-11209.464393700622,4555.8690017696445,-19681.842003597783,-19674.55680193532,-3770.1944210424826,-19694.187784956361,-19589.160364809231,-3908.6370154548322,{"$f":"SUM(D110:O110)","v":-121958.55243635383}]
[{"$f":"IF(ISBLANK(C111),\"\",COUNTA($C$85:C111))","v":27},"931","RENTS",62505.265977369279,64998.580498358322,61945.183399083435,62482.209158440863,62636.306835727097,62980.87956222074,66593.806222388521,66709.93261933692,68811.200905064834,66456.023870572521,67822.876103110131,67109.81089447916,781052.07604615192]
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[{"$f":"IF(ISBLANK(C114),\"\",COUNTA($C$85:C114))","v":""}]
[{"$f":"IF(ISBLANK(C115),\"\",COUNTA($C$85:C115))","v":30},null,"OPERATING (INCOME) LOSS, BEFORE INTEREST & TAXES",{"$f":"SUM(D16:D68)+SUM(D85:D113)","v":-11735167.569803456},-11049073.009429839,-7718838.5483871084,-3579488.973475995,-12986.606714637484,1474767.6265254752,2208897.4037546339,2127964.486688151,2651594.1542665851,1325332.332570733,-1463245.8601744957,-7612103.3890333511,{"$f":"SUM(P16:P68)+SUM(P85:P113)","v":-33382347.953213289}]
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[{"$f":"IF(ISBLANK(C117),\"\",COUNTA($C$85:C117))","v":31},409,"INCOME TAXES-FEDERAL (CURRENT)",1701361.4435393773,1625850.5824955625,960603.41617638874,130801.23544218886,-606379.53159965016,-904695.5056534633,-1077077.431784184,-1064322.3327748184,-1173506.6623542462,-958347.59210251097,-445973.70185963577,599600.62320878392,{"$f":"SUM(D117:O117)","v":-1212085.4572662073}]
[{"$f":"IF(ISBLANK(C118),\"\",COUNTA($C$85:C118))","v":32},409,"INCOME TAXES-STATE (CURRENT)",429307.93746573478,401403.66675194452,231836.83779188167,18698.785030595078,-162076.3173478028,-236138.34025270893,-276350.12676670821,-273036.18837165873,-299825.81816817087,-236611.36418040073,-95079.341607661889,209237.30442585674,{"$f":"SUM(D118:O118)","v":-288632.96522909944}]
[{"$f":"IF(ISBLANK(C119),\"\",COUNTA($C$85:C119))","v":33},"410-411","INCOME TAXES-FEDERAL (DEFERRED)",279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,279074.4422927394,470967.05910897919,{"$f":"SUM(D119:O119)","v":3540785.9243291132}]
[{"$f":"IF(ISBLANK(C120),\"\",COUNTA($C$85:C120))","v":34},"410-411","INCOME TAXES-STATE (DEFERRED)",94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,94859.131661071529,{"$f":"SUM(D120:O120)","v":1138309.5799328585}]
[{"$f":"IF(ISBLANK(C121),\"\",COUNTA($C$85:C121))","v":35},null,"TOTAL INCOME TAXES",{"$f":"SUM(D117:D120)","v":2504602.9549589232},2401187.8232013178,1566373.8279220813,523433.59442659491,-394522.274993642,-766900.27195236122,-979493.9845970812,-963424.94719266624,-1099398.9065686062,-821025.38232910086,-167119.46951348675,1374664.1184046911,{"$f":"SUM(D121:O121)","v":3178377.0817666631}]
[{"$f":"IF(ISBLANK(C122),\"\",COUNTA($C$85:C122))","v":""}]
[{"$f":"IF(ISBLANK(C123),\"\",COUNTA($C$85:C123))","v":36},null,"OPERATING (INCOME) LOSS AFTER TAXES, BEFORE INTEREST",{"$f":"+D115+D121","v":-9230564.6148445327},-8647885.1862285212,-6152464.7204650268,-3056055.3790493999,-407508.88170827948,707867.35457311396,1229403.4191575525,1164539.5394954849,1552195.247697979,504306.95024163218,-1630365.3296879826,-6237439.27062866,{"$f":"SUM(D123:O123)","v":-30203970.871446632}]
[{"$f":"IF(ISBLANK(C124),\"\",COUNTA($C$85:C124))","v":""}]
[{"$f":"IF(ISBLANK(C125),\"\",COUNTA($C$85:C125))","v":37},430,"SYSTEM FINANCING INTEREST EXPENSE",1288141.3859999999,1163482.5430000001,1288141.3859999999,1393095.2879999999,1439531.797,1393095.2879999999,1439531.797,1439531.797,1393095.2879999999,1439531.797,1393095.2879999999,1439531.797,{"$f":"SUM(D125:O125)","v":16509805.452000001}]
[{"$f":"IF(ISBLANK(C126),\"\",COUNTA($C$85:C126))","v":38},431,"MISCELLANEOUS INTEREST EXPENSE",74964.337300315572,69874.803387644584,38045.767353716103,7626.935833333333,7626.935833333333,7626.935833333333,7626.935833333333,13118.556977515314,29953.648343728204,52212.949775952293,79858.966287193514,108033.91925639454,{"$f":"SUM(D126:O126)","v":496570.69201579341}]
[{"$f":"IF(ISBLANK(C127),\"\",COUNTA($C$85:C127))","v":39},432,"AFUDC DEBT",-36708.880408633326,-39681.252925347246,-44627.792956995327,-45906.354376023206,-48963.737940134408,-50107.689835658675,-56552.211613411782,-61385.834380683751,-38116.661482724623,-38853.513317436627,-40872.316177380097,-39482.903310003021,{"$f":"SUM(D127:O127)","v":-541259.14872443199}]
[{"$f":"IF(ISBLANK(C128),\"\",COUNTA($C$85:C128))","v":40},null,"TOTAL INTEREST EXPENSE",{"$f":"SUM(D125:D127)","v":1326396.8428916822},{"$f":"SUM(E125:E127)","v":1193676.0934622975},1281559.3603967207,1354815.8694573101,1398194.9948931988,1350614.5339976745,1390606.5212199215,1391264.5195968316,1384932.2748610035,1452891.2334585157,1432081.9381098135,1508082.8129463915,{"$f":"SUM(D128:O128)","v":16465116.995291362}]
[{"$f":"IF(ISBLANK(C129),\"\",COUNTA($C$85:C129))","v":""}]
[{"$f":"IF(ISBLANK(C130),\"\",COUNTA($C$85:C130))","v":41},"409.2 & 411.2","OTHER TAXES",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D130:O130)","v":0}]
[{"$f":"IF(ISBLANK(C131),\"\",COUNTA($C$85:C131))","v":42},"417-421","OTHER INCOME",-139482.123333,-134770.51999999999,-120730.48999999999,-22729.5,-9179.8633329999993,-4301.5200000000004,-1774.05,-4404.7466670000003,-2104.166667,-8090.3833329999998,-29343.346667000002,-42819.613333000001,{"$f":"SUM(D131:O131)","v":-519730.32333299995}]
[{"$f":"IF(ISBLANK(C132),\"\",COUNTA($C$85:C132))","v":43},419,"AFUDC EQUITY",-75003.330808789484,-81076.461797159733,-132004.37697660486,-182462.74357141415,-196638.64982486315,-162787.62203092247,-148368.52856985226,-141617.70574522141,-77879.699372228162,-79385.229949591405,-83510.034003992885,-80671.195233596532,{"$f":"SUM(D132:O132)","v":-1441405.5778842364}]
[{"$f":"IF(ISBLANK(C133),\"\",COUNTA($C$85:C133))","v":44},"421-426","OTHER INCOME DEDUCTIONS",2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,2082.8416196145536,{"$f":"SUM(D133:O133)","v":24994.09943537465}]
[{"$f":"IF(ISBLANK(C134),\"\",COUNTA($C$85:C134))","v":45},null,"TOTAL OTHER INCOME, DEDUCTIONS",{"$f":"SUM(D130:D133)","v":-212402.61252217492},{"$f":"SUM(E130:E133)","v":-213764.14017754517},-250652.02535699031,-203109.40195179961,-203735.6715382486,-165006.30041130792,-148059.73695023771,-143939.61079260687,-77901.024419613605,-85392.771662976855,-110770.53905137833,-121407.96694698198,{"$f":"SUM(D134:O134)","v":-1936141.801781862}]
[{"$f":"IF(ISBLANK(C135),\"\",COUNTA($C$85:C135))","v":""}]
[{"$f":"IF(ISBLANK(C136),\"\",COUNTA($C$85:C136))","v":46},null,"NET OPERATING (INCOME) LOSS",{"$f":"+D115+D128+D134+D121","v":-8116570.3844750263},-7667973.2329437695,-5121557.3854252966,-1904348.9115438897,786950.44164667069,1893475.5881594806,2471950.2034272361,2411864.4482997097,2859226.4981393693,1871805.412037171,-309053.93062954734,-4850764.4246292505,{"$f":"SUM(D136:O136)","v":-15674995.677937144}]

{"sheet":"Index D","index":66,"n_rows":52,"n_cols":3,"rows_kept":52,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[]
["SCHEDULE  D"]
[]
["JURISDICTIONAL ADJUSTMENT OF OPERATING INCOME"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["D-1.A",null,"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"]
["D-1.B",null,"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"]
["D-2.1",null,"DETAILED ADJUSTMENTS"]
["WPD-2.1.A",null,"DETAILED ADJUSTMENTS"]
["D-2.2",null,"DETAILED ADJUSTMENTS"]
["WPD-2.2.A",null,"PROPERTY TAX ADJUSTMENTS"]
["D-2.3",null,"DETAILED ADJUSTMENTS"]
["D-2.4",null,"DETAILED ADJUSTMENTS"]
["WPD-2.4.A",null,"DETAILED ADJUSTMENTS"]
["WPD-2.4.B",null,"DETAILED ADJUSTMENTS"]
["D-2.5",null,"DETAILED ADJUSTMENTS"]
["D-2.6",null,"DETAILED ADJUSTMENTS"]
["D-2.7",null,"DETAILED ADJUSTMENTS"]
["WPD-2.7.A",null,"TRACKER EXPENSE"]
["WPD-2.7.B(1)",null,"SUMMARY OF ANNUALIZED AND NORMALIZED COLUMBIA GAS OF KENTUKY LABOR O&M, STI O&M AND PAYROLL TAX EXPENSE ADJUSTMENT"]
["WPD-2.7.B(2)",null,"ANNUALIZED COLUMBIA GAS OF KENTUCKY LABOR O&M EXPENSE ADJUSTMENT "]
["WPD-2.7.B(3)",null,"NORMALIZED COLUMBIA GAS OF KENTUCKY SHORT-TERM INCENTIVE (STI) ADJUSTMENT "]
["WPD-2.7.B(4)",null,"ANNUALIZED COLUMBIA GAS OF KENTUCKY PAYROLL TAX EXPENSE ADJUSTMENT "]
["WPD-2.7.C",null,"ASC 712 AMORTIZATION ADJUSTMENT"]
["WPD-2.7.D(1)",null,"UNCOLLECTIBLE EXPENSE"]
["WPD-2.7.D(2)",null,"UNCOLLECTIBLE RATE"]
["WPD-2.7.D(3)",null,"UNCOLLECTIBLE GAS COST REVENUE ADJUSTMENT"]
["WPD-2.7.E",null,"CORPORATE INSURANCE ADJUSTMENT"]
["WPD-2.7.F",null,"PSC ASSESSMENT FEES ADJUSTMENT"]
["WPD-2.7.G",null,"RATE CASE EXPENSE ADJUSTMENT"]
["WPD-2.7.H",null,"COLUMBIA GAS OF KENTUKY O&M NON-RECOVERABLE EXPENSES"]
["WPD-2.7.I",null,"NCSC BILLED TO COLUMBIA O&M NON-RECOVERABLE EXPENSES"]
["WPD-2.7.J(1)",null,"SUMMARY OF ANNUALIZED AND NORMALIZED NCSC BILLED TO COLUMBIA LABOR O&M, STI O&M AND PAYROLL TAX EXPENSE ADJUSTMENT"]
["WPD-2.7.J(2)",null,"ANNUALIZED NCSC BILLED TO COLUMBIA LABOR O&M EXPENSE ADJUSTMENT "]
["WPD-2.7.J(3)",null,"NORMALIZED NCSC BILLED TO COLUMBIA STI ADJUSTMENT "]
["WPD-2.7.J(4)",null,"NORMALIZED NCSC BILLED TO COLUMBIA PAYROLL TAX EXPENSE ADJUSTMENT"]
["WPD-2.7.J(5)",null,"NCSC BILLED TO COLUMBIA GAS OF KENTUCKY HEADCOUNT COMPLEMENT ADJUSTMENT"]
["WPD-2.7.K",null,"DEPRECIATION AND AMORTIZATION EXPENSE"]
["WPD-2.7.L",null,"PROPERTY TAX"]

{"sheet":"D-1.A (BP IS Adj Summary)","index":67,"n_rows":144,"n_cols":29,"rows_kept":144,"cut":false,"hidden":false,"merged":[[47,0,47,15],[0,0,0,15],[1,0,1,15],[2,0,2,15],[3,0,3,15],[4,0,4,15],[108,0,108,15],[109,0,109,15],[110,0,110,15],[48,0,48,15],[49,0,49,15],[50,0,50,15],[51,0,51,15],[106,0,106,15],[107,0,107,15]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$19","v":"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"}]
["OPERATING INCOME BY MAJOR ACCOUNTS"]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$19","v":"SCHEDULE D-1.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET  1 OF 3"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B51","v":"WITNESS: N. DAVIS"}]
[]
[null,null,null,"UNADJUSTED",null,null,"TOTAL UNADJ.",null,null,null,null,null,"TOTAL ADJUSTED","TOTAL",null,"UNADJUSTED"]
["LINE","ACCT.",null,"BASE","D-2.1","D-2.2","BASE","ADJUSTED",null,"D-2.3","D-2.4","D-2.5","BASE PERIOD TO","BASE PERIOD",null,"FORECASTED"]
["NO.","NO.","DESCRIPTION","PERIOD",{"$f":"_xlfn.CONCAT('D-2.1'!A13,\" & \",'D-2.1'!A39)","v":"ADJ 1 & ADJ 2"},{"$f":"_xlfn.CONCAT('D-2.2'!A13,\" - \",'D-2.2'!A26)","v":"ADJ 1 - ADJ 3"},"PERIOD ADJ.","BASE PERIOD",null,{"$f":"_xlfn.CONCAT('D-2.3'!A13,\" - \",'D-2.3'!A76)","v":"ADJ 1 - ADJ 3"},{"$f":"_xlfn.CONCAT('D-2.4'!A13,\" - \",'D-2.4'!A125)","v":"ADJ 1 - ADJ 17"},{"$f":"_xlfn.CONCAT('D-2.5'!A13,\" & \",'D-2.5'!A19)","v":"ADJ 1 & ADJ 2"},"FUTURE PERIOD ADJ.","ADJUST.",null,"PERIOD",null,null,null,"D-1.A to D-1.B FTP Budgeted (Unadjusted) Check:"]
[null,null,null,"(1)","(2)","(3)","(4 = 2 + 3)","(5 = 1 + 4)",null,"(6)","(7)","(8)","(9 = 6 thru 8)","(10 = 4 + 9)",null,"(11 = 1 + 4 + 9)"]
[null,null,null,"$","$","$","$","$",null,"$","$","$","$","$",null,"$"]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},null,"OPERATING REVENUE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Math Check:"]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":2},null,"SALE OF GAS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"D-1.B","Difference"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":3},"480 ","RESIDENTIAL",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K17","v":140031372.44999999},{"$f":"'D-2.1'!G16","v":-8907810.0099999979},0,{"$f":"SUM(E18:F18)","v":-8907810.0099999979},{"$f":"D18+G18","v":131123562.44},null,{"$f":"'D-2.3'!G16","v":-2024470.25},0,0,{"$f":"SUM(J18:L18)","v":-2024470.25},{"$f":"G18+M18","v":-10932280.259999998},null,{"$f":"D18+G18+M18","v":129099092.19},null,{"$f":"IF(ROUND((D18+G18+M18-P18),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D18","v":129099092.19},{"$f":"P18-T18","v":0},{"$f":"IF(ROUND((U18),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":4},"481.1 ","COMMERCIAL",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K18","v":66020405.419999994},{"$f":"'D-2.1'!G21","v":-3488751.6000000006},0,{"$f":"SUM(E19:F19)","v":-3488751.6000000006},{"$f":"D19+G19","v":62531653.819999993},null,{"$f":"'D-2.3'!G21","v":-2872255.8699999899},0,0,{"$f":"SUM(J19:L19)","v":-2872255.8699999899},{"$f":"G19+M19","v":-6361007.4699999904},null,{"$f":"D19+G19+M19","v":59659397.950000003},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D19","v":59659397.950000003},0,"OK"]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":5},"481.2 ","INDUSTRIAL",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K19","v":2846046.620000001},{"$f":"'D-2.1'!G26","v":-41560.620000000003},0,{"$f":"SUM(E20:F20)","v":-41560.620000000003},{"$f":"D20+G20","v":2804486.0000000009},null,{"$f":"'D-2.3'!G26","v":-201544.08000000101},0,0,{"$f":"SUM(J20:L20)","v":-201544.08000000101},{"$f":"G20+M20","v":-243104.700000001},null,{"$f":"D20+G20+M20","v":2602941.92},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D20","v":2602941.92},0,"OK"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":6},"481.9 ","OTHER",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K20","v":-3665.3999999999987},{"$f":"'D-2.1'!G31","v":0},0,{"$f":"SUM(E21:F21)","v":0},{"$f":"D21+G21","v":-3665.3999999999987},null,{"$f":"'D-2.3'!G31","v":3665.3999999999987},0,0,{"$f":"SUM(J21:L21)","v":3665.3999999999987},{"$f":"G21+M21","v":3665.3999999999987},null,{"$f":"D21+G21+M21","v":0},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D21","v":0},0,"OK"]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":7},"483  ","PUBLIC UTILITIES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K21","v":106959.34000000001},{"$f":"'D-2.1'!G36","v":-977.17000000000007},0,{"$f":"SUM(E22:F22)","v":-977.17000000000007},{"$f":"D22+G22","v":105982.17000000001},null,{"$f":"'D-2.3'!G36","v":5195.5099999999657},0,0,{"$f":"SUM(J22:L22)","v":5195.5099999999657},{"$f":"G22+M22","v":4218.3399999999656},null,{"$f":"D22+G22+M22","v":111177.67999999998},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D22","v":111177.67999999998},0,"OK"]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":8},null,"  TOTAL SALE OF GAS",{"$f":"SUM(D18:D22)","v":209001118.42999998},{"$f":"SUM(E18:E22)","v":-12439099.399999999},{"$f":"SUM(F18:F22)","v":0},{"$f":"SUM(G18:G22)","v":-12439099.399999999},{"$f":"SUM(H18:H22)","v":196562019.02999997},null,{"$f":"SUM(J18:J22)","v":-5089409.2899999907},{"$f":"SUM(K18:K22)","v":0},{"$f":"SUM(L18:L22)","v":0},{"$f":"SUM(M18:M22)","v":-5089409.2899999907},{"$f":"SUM(N18:N22)","v":-17528508.68999999},null,{"$f":"SUM(P18:P22)","v":191472609.73999998},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D23","v":191472609.73999998},0,"OK"]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":9},null,"OTHER OPERATING INCOME"]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$16:C26))","v":10},"487 ","FORFEITED DISCOUNTS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K25","v":171361.54914399999},0,0,{"$f":"SUM(E26:F26)","v":0},{"$f":"D26+G26","v":171361.54914399999},null,{"$f":"'D-2.3'!G42","v":-21361.549144999997},0,0,{"$f":"SUM(J26:L26)","v":-21361.549144999997},{"$f":"G26+M26","v":-21361.549144999997},null,{"$f":"D26+G26+M26","v":149999.99999899999},null,{"$f":"IF(ROUND((D26+G26+M26-P26),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D26","v":149999.99999899999},{"$f":"P26-T26","v":0},{"$f":"IF(ROUND((U26),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":11},"488 ","MISC. SERVICE REVENUES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K26","v":88027.758335999999},0,0,{"$f":"SUM(E27:F27)","v":0},{"$f":"D27+G27","v":88027.758335999999},null,{"$f":"'D-2.3'!G47","v":28437.978335999971},0,0,{"$f":"SUM(J27:L27)","v":28437.978335999971},{"$f":"G27+M27","v":28437.978335999971},null,{"$f":"D27+G27+M27","v":116465.73667199997},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D27","v":116465.73667199997},0,"OK"]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":12},"489 ","REVENUE FROM TRANSPORTING GAS TO OTHERS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K27+'C-2.1.A Oper Rev&Exp by Accts'!K28+'C-2.1.A Oper Rev&Exp by Accts'!K29","v":26761563.359999999},{"$f":"'D-2.1'!G42","v":-1283838.5100000002},0,{"$f":"SUM(E28:F28)","v":-1283838.5100000002},{"$f":"D28+G28","v":25477724.849999998},null,{"$f":"'D-2.3'!G52","v":-470563.10000000149},0,0,{"$f":"SUM(J28:L28)","v":-470563.10000000149},{"$f":"G28+M28","v":-1754401.6100000017},null,{"$f":"D28+G28+M28","v":25007161.749999996},null,{"$f":"IF(ROUND((D28+G28+M28-P28),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D28","v":25007161.749999996},0,"OK"]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$16:C29))","v":13},"493 ","RENTAL FROM GAS PROPERTY",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K30","v":58022.7},0,0,{"$f":"SUM(E29:F29)","v":0},{"$f":"D29+G29","v":58022.7},null,{"$f":"'D-2.3'!G57","v":16011.300000000003},0,0,{"$f":"SUM(J29:L29)","v":16011.300000000003},{"$f":"G29+M29","v":16011.300000000003},null,{"$f":"D29+G29+M29","v":74034},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D29","v":74034},0,"OK"]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$16:C30))","v":14},"495 ","OTHER GAS REVENUE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K31","v":10581955.986666003},{"$f":"'D-2.1'!G47","v":3942621.8570454074},0,{"$f":"SUM(E30:F30)","v":3942621.8570454074},{"$f":"D30+G30","v":14524577.84371141},null,{"$f":"'D-2.3'!G62","v":-14344453.15371141},0,0,{"$f":"SUM(J30:L30)","v":-14344453.15371141},{"$f":"G30+M30","v":-10401831.296666004},null,{"$f":"D30+G30+M30","v":180124.68999999948},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D30","v":180124.69000000003},-5.5297277867794037E-10,"OK"]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$16:C31))","v":15},null,"  TOTAL OTHER OPERATING INCOME",{"$f":"SUM(D26:D30)","v":37660931.354146004},{"$f":"SUM(E26:E30)","v":2658783.3470454072},{"$f":"SUM(F26:F30)","v":0},{"$f":"SUM(G26:G30)","v":2658783.3470454072},{"$f":"SUM(H26:H30)","v":40319714.70119141},null,{"$f":"SUM(J26:J30)","v":-14791928.524520412},{"$f":"SUM(K26:K30)","v":0},{"$f":"SUM(L26:L30)","v":0},{"$f":"SUM(M26:M30)","v":-14791928.524520412},{"$f":"SUM(N26:N30)","v":-12133145.177475005},null,{"$f":"SUM(P26:P30)","v":25527786.176670998},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D31","v":25527786.176670998},0,"OK",null,"C-2  / D-1.A Adjustment",null,null,"C-2.1.A"]
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[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$16:C34))","v":""}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$16:C35))","v":17},null,"OPERATING  EXPENSES"]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$16:C36))","v":18},null,"OTHER GAS SUPPLY EXPENSES - OPERATION"]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$16:C37))","v":19},"801-803 ","NATURAL GAS FIELD & TRANSMISSION LINE PURCHASES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K60","v":69212487.81680496},0,0,{"$f":"SUM(E37:F37)","v":0},{"$f":"D37+G37","v":69212487.81680496},null,{"$f":"'D-2.3'!G79","v":7946652.6218188703},0,0,{"$f":"SUM(J37:L37)","v":7946652.6218188703},{"$f":"G37+M37","v":7946652.6218188703},null,{"$f":"D37+G37+M37","v":77159140.438623831},null,{"$f":"IF(ROUND((D37+G37+M37-P37),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D37","v":77159140.438623831},{"$f":"P37-T37","v":0},{"$f":"IF(ROUND((U37),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$16:C38))","v":20},"804 ","NATURAL GAS CITY GATE PURCHASES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K61","v":5266475.301809188},0,0,0,{"$f":"D38+G38","v":5266475.301809188},null,{"$f":"'D-2.3'!G84","v":-1553234.3336622259},0,0,{"$f":"SUM(J38:L38)","v":-1553234.3336622259},{"$f":"G38+M38","v":-1553234.3336622259},null,{"$f":"D38+G38+M38","v":3713240.9681469621},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D38","v":3713240.9681469621},0,{"$f":"IF(ROUND((U38),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$16:C39))","v":21},"805 ","OTHER GAS PURCHASES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K62","v":11311710.925116252},0,0,0,11311710.925116252,null,{"$f":"'D-2.3'!G89","v":-10591723.29562415},0,0,-10591723.29562415,-10591723.29562415,null,719987.62949210219,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D39","v":719987.62949210207},0,"OK"]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$16:C40))","v":22},"806 ","EXCHANGE GAS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K63","v":-2551124.4161089598},0,0,0,-2551124.4161089598,null,{"$f":"'D-2.3'!G94","v":1581242.0388833163},0,0,1581242.0388833163,1581242.0388833163,null,-969882.37722564349,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D40","v":-969882.37722564349},0,"OK"]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$16:C41))","v":23},"808 ","GAS WITHDRAWN / DELIVERED FROM / TO STORAGE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K65","v":18832324.271788422},0,0,0,18832324.271788422,null,{"$f":"'D-2.3'!G99","v":-17610905.39467331},0,0,-17610905.39467331,-17610905.39467331,null,1221418.8771151118,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D41","v":1221418.8771151099},1.862645149230957E-9,"OK"]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$16:C42))","v":24},"812 ","GAS USED FOR OTHER UTILITY OPERATIONS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K66","v":-154270.2594098635},0,0,0,-154270.2594098635,null,{"$f":"'D-2.3'!G104","v":32257.143257516567},0,0,32257.143257516567,32257.143257516567,null,-122013.11615234693,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D42","v":-122013.11615234693},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$16:C43))","v":25},"813 ","EXCHANGE FEES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K67","v":0},0,0,0,0,null,{"$f":"'D-2.3'!G109","v":0},0,0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D43","v":0},0,"OK",null,"BP Adj.","BP to FTP Adj.",null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$16:C44))","v":26},null,"  TOTAL OTHER GAS SUPPLY EXPENSES - OPERATION",{"$f":"SUM(D37:D43)","v":101917603.64},{"$f":"SUM(E37:E43)","v":0},{"$f":"SUM(F37:F43)","v":0},{"$f":"SUM(G37:G43)","v":0},{"$f":"SUM(H37:H43)","v":101917603.64},null,{"$f":"SUM(J37:J43)","v":-20195711.21999998},{"$f":"SUM(K37:K43)","v":0},{"$f":"SUM(L37:L43)","v":0},{"$f":"SUM(M37:M43)","v":-20195711.21999998},{"$f":"SUM(N37:N43)","v":-20195711.21999998},null,{"$f":"SUM(P37:P43)","v":81721892.420000032},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D44","v":81721892.420000032},0,"OK",null,{"$f":"G44","v":0},{"$f":"M44","v":-20195711.21999998},{"$f":"D44","v":101917603.64},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!P60","v":101917603.64},{"$f":"Z44-AA44","v":0},{"$f":"IF(ROUND((AB44),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$16:C45))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C-2.1.A TOTAL REVENUE"]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$16:C46))","v":27},null,"  TOTAL PLANT REVENUE",{"$f":"D33-D44","v":144744446.14414597},{"$f":"E33-E44","v":-9780316.0529545918},{"$f":"F33-F44","v":0},{"$f":"G33-G44","v":-9780316.0529545918},{"$f":"H33-H44","v":134964130.09119141},null,{"$f":"J33-J44","v":314373.40547957644},{"$f":"K33-K44","v":0},{"$f":"L33-L44","v":0},{"$f":"M33-M44","v":314373.40547957644},{"$f":"N33-N44","v":-9465942.6474750154},null,{"$f":"P33-P44","v":135278503.49667096},null,{"$f":"IF(ROUND((D46+G46+M46-P46),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D46","v":135278503.49667096},{"$f":"P46-T46","v":0},"OK",null,null,null,{"$f":"Z33-Z44","v":144744446.14414597},{"$f":"AA33-AA44","v":144744446.14414597},{"$f":"AB33+AB44","v":0},{"$f":"IF(ROUND((AB46),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"}]
[{"$f":"A4","v":"OPERATING INCOME BY MAJOR ACCOUNTS"}]
[{"$f":"A5","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A7","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P7","v":"SCHEDULE D-1.A"}]
[{"$f":"A8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET  2 OF 3"]
["WORKPAPER REFERENCE NO(S). ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P9","v":"WITNESS: N. DAVIS"}]
[]
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[{"$f":"IF($A$12=\"\",\"\",$A$12)","v":"LINE"},{"$f":"IF($B$12=\"\",\"\",$B$12)","v":"ACCT."},{"$f":"IF($C$12=\"\",\"\",$C$12)","v":""},{"$f":"IF($D$12=\"\",\"\",$D$12)","v":"BASE"},{"$f":"IF($E$12=\"\",\"\",$E$12)","v":"D-2.1"},{"$f":"IF($F$12=\"\",\"\",$F$12)","v":"D-2.2"},{"$f":"IF($G$12=\"\",\"\",$G$12)","v":"BASE"},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"ADJUSTED"},{"$f":"IF($I$12=\"\",\"\",$I$12)","v":""},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"D-2.3"},{"$f":"IF($K$12=\"\",\"\",$K$12)","v":"D-2.4"},{"$f":"IF($L$12=\"\",\"\",$L$12)","v":"D-2.5"},{"$f":"IF($M$12=\"\",\"\",$M$12)","v":"BASE PERIOD TO"},{"$f":"IF($N$12=\"\",\"\",$N$12)","v":"BASE PERIOD"},{"$f":"IF($O$12=\"\",\"\",$O$12)","v":""},{"$f":"IF($P$12=\"\",\"\",$P$12)","v":"FORECASTED"}]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":"NO."},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":"NO."},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":"DESCRIPTION"},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":"PERIOD"},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":"ADJ 1 & ADJ 2"},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":"ADJ 1 - ADJ 3"},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":"PERIOD ADJ."},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":"BASE PERIOD"},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":""},{"$f":"IF($J$13=\"\",\"\",$J$13)","v":"ADJ 1 - ADJ 3"},{"$f":"IF($K$13=\"\",\"\",$K$13)","v":"ADJ 1 - ADJ 17"},{"$f":"IF($L$13=\"\",\"\",$L$13)","v":"ADJ 1 & ADJ 2"},{"$f":"IF($M$13=\"\",\"\",$M$13)","v":"FUTURE PERIOD ADJ."},{"$f":"IF($N$13=\"\",\"\",$N$13)","v":"ADJUST."},{"$f":"IF($O$13=\"\",\"\",$O$13)","v":""},{"$f":"IF($P$13=\"\",\"\",$P$13)","v":"PERIOD"},null,null,null,null,null,null,null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,"Subtotal",{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":""},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":""},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":"(1)"},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"(2)"},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":"(3)"},{"$f":"IF($G$14=\"\",\"\",$G$14)","v":"(4 = 2 + 3)"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"(5 = 1 + 4)"},{"$f":"IF($I$14=\"\",\"\",$I$14)","v":""},{"$f":"IF($J$14=\"\",\"\",$J$14)","v":"(6)"},{"$f":"IF($K$14=\"\",\"\",$K$14)","v":"(7)"},{"$f":"IF($L$14=\"\",\"\",$L$14)","v":"(8)"},{"$f":"IF($M$14=\"\",\"\",$M$14)","v":"(9 = 6 thru 8)"},{"$f":"IF($N$14=\"\",\"\",$N$14)","v":"(10 = 4 + 9)"},{"$f":"IF($O$14=\"\",\"\",$O$14)","v":""},{"$f":"IF($P$14=\"\",\"\",$P$14)","v":"(11 = 1 + 4 + 9)"},null,null,null,null,null,null,null,"BP Adj.","BP to FTP Adj."]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":""},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":""},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":""},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":"$"},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"$"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":"$"},{"$f":"IF($G$15=\"\",\"\",$G$15)","v":"$"},{"$f":"IF($H$15=\"\",\"\",$H$15)","v":"$"},{"$f":"IF($I$15=\"\",\"\",$I$15)","v":""},{"$f":"IF($J$15=\"\",\"\",$J$15)","v":"$"},{"$f":"IF($K$15=\"\",\"\",$K$15)","v":"$"},{"$f":"IF($L$15=\"\",\"\",$L$15)","v":"$"},{"$f":"IF($M$15=\"\",\"\",$M$15)","v":"$"},{"$f":"IF($N$15=\"\",\"\",$N$15)","v":"$"},{"$f":"IF($O$15=\"\",\"\",$O$15)","v":""},{"$f":"IF($P$15=\"\",\"\",$P$15)","v":"$"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!E37","v":"ELECTRIC EXPENSE (MISCLASSIFIED)"},"Difference"]
[{"$f":"IF(ISBLANK(C64),\"\",COUNTA($C$64:C64))","v":1},"500 - 599","ELECTRIC EXPENSE (MISCLASSIFICATIONS)",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K39","v":2.302029268480084},0,{"$f":"'D-2.2'!G16","v":-2.302029268480084},{"$f":"SUM(E64:F64)","v":-2.302029268480084},{"$f":"D64+G64","v":0},null,0,0,0,{"$f":"SUM(J64:L64)","v":0},{"$f":"G64+M64","v":-2.302029268480084},null,{"$f":"D64+G64+M64","v":0},null,{"$f":"IF(ROUND((D64+G64+M64-P64),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,0,{"$f":"P64-T64","v":0},{"$f":"IF(ROUND((U64),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"G64","v":-2.302029268480084},{"$f":"M64","v":0},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K39","v":2.302029268480084},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K39","v":2.302029268480084},{"$f":"Z64-AA64","v":0},{"$f":"IF(ROUND((AB64),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C65),\"\",COUNTA($C$64:C65))","v":2},"717 - 742 ","LIQUEFIED PETROLEUM GAS PRODUCTION EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K56","v":0},0,0,{"$f":"SUM(E65:F65)","v":0},{"$f":"D65+G65","v":0},null,0,{"$f":"_xlfn.XLOOKUP(B65,'INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80,'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,{"$f":"SUM(J65:L65)","v":0},{"$f":"G65+M65","v":0},null,{"$f":"D65+G65+M65","v":0},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D64","v":0},{"$f":"P65-T65","v":0},{"$f":"IF(ROUND((U65),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"G65","v":0},{"$f":"M65","v":0},{"$f":"D65","v":0},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E65","v":"      PURCHASED GAS EXPENSE"},"Difference"]
[{"$f":"IF(ISBLANK(C66),\"\",COUNTA($C$64:C66))","v":3},807,"PURCHASED GAS EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K64","v":194526.65724964737},0,0,0,194526.65724964737,null,0,{"$f":"_xlfn.XLOOKUP(B66,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":151979.17932302208},0,151979.17932302208,{"$f":"G66+M66","v":151979.17932302208},null,{"$f":"D66+G66+M66","v":346505.83657266945},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D65","v":346505.83657266945},{"$f":"P66-T66","v":0},{"$f":"IF(ROUND((U66),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"G66","v":0},{"$f":"M66","v":151979.17932302208},{"$f":"D66","v":194526.65724964737},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K64","v":194526.65724964737},{"$f":"Z66-AA66","v":0},{"$f":"IF(ROUND((AB66),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C67),\"\",COUNTA($C$64:C67))","v":4},852,"TRANSMISSION EXP - OPERATIONS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K42","v":14744.967418577287},0,0,0,14744.967418577287,null,0,{"$f":"_xlfn.XLOOKUP(B67,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":1535.0643276911705},0,1535.0643276911705,1535.0643276911705,null,16280.031746268458,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D66","v":16280.031746268458},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C68),\"\",COUNTA($C$64:C68))","v":5},859,"OTHER EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K43","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B68,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D67","v":0},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal","  TOTAL TRANSMISSION EXPESES - OPERATIONS & MAINTENANCE","Difference"]
[{"$f":"IF(ISBLANK(C69),\"\",COUNTA($C$64:C69))","v":6},"865","M&R STATION EQUIPMENT",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K47","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B69,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D68","v":0},0,"OK",null,{"$f":"SUM(G67:G69)","v":0},{"$f":"SUM(M67:M69)","v":1535.0643276911705},{"$f":"SUM(D67:D69)","v":14744.967418577287},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K44+'C-2.1.A Oper Rev&Exp by Accts'!K48","v":14744.967418577287},{"$f":"Z69-AA69","v":0},{"$f":"IF(ROUND((AB69),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C70),\"\",COUNTA($C$64:C70))","v":7},870,"SUPERVISION AND ENGINEERING",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K71","v":1379136.0749737311},0,0,0,1379136.0749737311,null,0,{"$f":"_xlfn.XLOOKUP(B70,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-225450.83427719102},0,-225450.83427719102,-225450.83427719102,null,1153685.2406965401,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D69","v":1153685.2406965401},0,"OK"]
[{"$f":"IF(ISBLANK(C71),\"\",COUNTA($C$64:C71))","v":8},871,"DISTRIBUTION LOAD DISPATCHING",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K72","v":213393.40197199892},0,0,0,213393.40197199892,null,0,{"$f":"_xlfn.XLOOKUP(B71,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-30361.987066593221},0,-30361.987066593221,-30361.987066593221,null,183031.41490540569,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D70","v":183031.41490540566},0,"OK"]
[{"$f":"IF(ISBLANK(C72),\"\",COUNTA($C$64:C72))","v":9},874,"MAINS AND SERVICES EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K73","v":7038796.6352636935},0,0,0,7038796.6352636935,null,0,{"$f":"_xlfn.XLOOKUP(B72,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":340979.59035766457},0,340979.59035766457,340979.59035766457,null,{"$f":"D72+G72+M72","v":7379776.2256213585},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D71","v":7379776.2256213585},{"$f":"P72-T72","v":0},"OK"]
[{"$f":"IF(ISBLANK(C73),\"\",COUNTA($C$64:C73))","v":10},875,"MEASURING AND REGULATION STA. EXPENSE - GEN.",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K74","v":338684.20300521597},0,0,0,338684.20300521597,null,0,{"$f":"_xlfn.XLOOKUP(B73,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":18758.596546264744},0,18758.596546264744,18758.596546264744,null,357442.79955148068,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D72","v":357442.79955148068},0,"OK"]
[{"$f":"IF(ISBLANK(C74),\"\",COUNTA($C$64:C74))","v":11},876,"MEASURING AND REGULATION STA. EXPENSE - IND.",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K75","v":129433.77452328878},0,0,0,129433.77452328878,null,0,{"$f":"_xlfn.XLOOKUP(B74,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-10050.641716018505},0,-10050.641716018505,-10050.641716018505,null,119383.13280727027,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D73","v":119383.13280727026},0,"OK"]
[{"$f":"IF(ISBLANK(C75),\"\",COUNTA($C$64:C75))","v":12},878,"METERS AND HOUSE REGULATOR EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K76","v":1718461.1582874944},0,0,0,1718461.1582874944,null,0,{"$f":"_xlfn.XLOOKUP(B75,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":73062.975815228812},0,73062.975815228812,73062.975815228812,null,1791524.1341027233,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D74","v":1791524.1341027233},0,"OK"]
[{"$f":"IF(ISBLANK(C76),\"\",COUNTA($C$64:C76))","v":13},879,"CUSTOMER INSTALLATIONS EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K77","v":3404222.7710770657},0,0,0,3404222.7710770657,null,0,{"$f":"_xlfn.XLOOKUP(B76,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-306401.0385516911},0,-306401.0385516911,-306401.0385516911,null,3097821.7325253747,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D75","v":3097821.7325253752},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C77),\"\",COUNTA($C$64:C77))","v":14},880,"OTHER EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K78","v":1955521.1373180076},0,0,0,1955521.1373180076,null,0,{"$f":"_xlfn.XLOOKUP(B77,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":125757.59372625055},0,125757.59372625055,125757.59372625055,null,2081278.7310442582,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D76","v":2081278.7310442582},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E81","v":"  TOTAL DISTRIBUTION EXPENSES - OPERATION"},"Difference"]
[{"$f":"IF(ISBLANK(C78),\"\",COUNTA($C$64:C78))","v":15},881,"TELECOMMUNICATION EXPENSE - ENGINEERING",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K79","v":30365.155270053547},0,0,0,30365.155270053547,null,0,{"$f":"_xlfn.XLOOKUP(B78,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-883.35048285965274},0,-883.35048285965274,-883.35048285965274,null,29481.804787193894,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D77","v":29481.804787193887},0,"OK",null,{"$f":"SUM(G70:G78)","v":0},{"$f":"SUM(M70:M78)","v":-14589.095648944847},{"$f":"SUM(D70:D78)","v":16208014.311690548},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K80","v":16208014.311690548},{"$f":"Z78-AA78","v":0},{"$f":"IF(ROUND((AB78),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C79),\"\",COUNTA($C$64:C79))","v":16},885,"SUPERVISION AND ENGINEERING",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K97","v":107515.39613171232},0,0,0,107515.39613171232,null,0,{"$f":"_xlfn.XLOOKUP(B79,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":3362.7322504509325},0,3362.7322504509325,3362.7322504509325,null,110878.12838216325,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D78","v":110878.12838216325},0,"OK"]
[{"$f":"IF(ISBLANK(C80),\"\",COUNTA($C$64:C80))","v":17},886,"STRUCTURES AND IMPROVEMENTS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K98","v":326113.63875215559},0,0,0,326113.63875215559,null,0,{"$f":"_xlfn.XLOOKUP(B80,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-72082.64534973439},0,-72082.64534973439,-72082.64534973439,null,254030.99340242118,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D79","v":254030.99340242115},0,"OK"]
[{"$f":"IF(ISBLANK(C81),\"\",COUNTA($C$64:C81))","v":18},887,"MAINS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K99","v":3154842.9226212213},0,0,0,3154842.9226212213,null,0,{"$f":"_xlfn.XLOOKUP(B81,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":140289.46172666905},0,140289.46172666905,140289.46172666905,null,3295132.3843478905,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D80","v":3295132.3843478905},0,"OK"]
[{"$f":"IF(ISBLANK(C82),\"\",COUNTA($C$64:C82))","v":19},889,"MEASURING AND REGULATION STA. EXPENSE - GEN.",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K100","v":526983.57438811671},0,0,0,526983.57438811671,null,0,{"$f":"_xlfn.XLOOKUP(B82,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":138474.02978028276},0,138474.02978028276,138474.02978028276,null,665457.60416839947,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D81","v":665457.60416839935},0,"OK"]
[{"$f":"IF(ISBLANK(C83),\"\",COUNTA($C$64:C83))","v":20},890,"MEASURING AND REGULATION STA. EXPENSE - IND.",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K101","v":95093.253395152889},0,0,0,95093.253395152889,null,0,{"$f":"_xlfn.XLOOKUP(B83,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-10111.026326583748},0,-10111.026326583748,-10111.026326583748,null,84982.227068569147,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D82","v":84982.227068569147},0,"OK"]
[{"$f":"IF(ISBLANK(C84),\"\",COUNTA($C$64:C84))","v":21},892,"SERVICES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K102","v":994373.91990177613},0,0,0,994373.91990177613,null,0,{"$f":"_xlfn.XLOOKUP(B84,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-116625.27499182879},0,-116625.27499182879,-116625.27499182879,null,877748.6449099473,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D83","v":877748.6449099473},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C85),\"\",COUNTA($C$64:C85))","v":22},893,"METERS AND HOUSE REGULATORS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K103","v":200148.58238510106},0,0,0,200148.58238510106,null,0,{"$f":"_xlfn.XLOOKUP(B85,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-22029.832803857011},0,-22029.832803857011,-22029.832803857011,null,178118.74958124405,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D84","v":178118.74958124408},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E106","v":"  TOTAL DISTRIBUTION EXPENSES - MAINTENANCE"},"Difference"]
[{"$f":"IF(ISBLANK(C86),\"\",COUNTA($C$64:C86))","v":23},894,"OTHER EQUIPMENT",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K104","v":468545.69658535288},0,0,0,468545.69658535288,null,0,{"$f":"_xlfn.XLOOKUP(B86,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-55859.965945341006},0,-55859.965945341006,-55859.965945341006,null,412685.7306400119,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D85","v":412685.73064001178},0,"OK",null,{"$f":"SUM(G79:G86)","v":0},{"$f":"SUM(M79:M86)","v":5417.4783400577726},{"$f":"SUM(D79:D86)","v":5873616.9841605891},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K105","v":5873616.9841605891},{"$f":"Z86-AA86","v":0},{"$f":"IF(ROUND((AB86),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C87),\"\",COUNTA($C$64:C87))","v":24},901,"SUPERVISION",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K108","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B87,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D86","v":0},0,"OK"]
[{"$f":"IF(ISBLANK(C88),\"\",COUNTA($C$64:C88))","v":25},902,"METER READING EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K109","v":261758.58281679798},0,0,0,261758.58281679798,null,0,{"$f":"_xlfn.XLOOKUP(B88,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":48270.592429623655},0,48270.592429623655,48270.592429623655,null,310029.17524642166,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D87","v":310029.1752464216},0,"OK"]
[{"$f":"IF(ISBLANK(C89),\"\",COUNTA($C$64:C89))","v":26},903,"CUSTOMER RECORDS & COLLECTIONS - UTILITY SERVICES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K110","v":2659922.5281552649},0,0,0,2659922.5281552649,null,0,{"$f":"_xlfn.XLOOKUP(B89,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":120864.89990256561},0,120864.89990256561,120864.89990256561,null,2780787.4280578303,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D88","v":2780787.4280578308},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C90),\"\",COUNTA($C$64:C90))","v":27},904,"UNCOLLECTIBLE ACCOUNTS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K111","v":1531585.8631540609},0,0,0,1531585.8631540609,null,0,{"$f":"_xlfn.XLOOKUP(B90,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":26875.035066910379},0,26875.035066910379,26875.035066910379,null,1558460.8982209712,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D89","v":1558460.898220971},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E114","v":"  TOTAL CUSTOMER ACCOUNTS EXPENSE - OPERATION"},"Difference"]
[{"$f":"IF(ISBLANK(C91),\"\",COUNTA($C$64:C91))","v":28},905,"MISCELLANEOUS CUSTOMER ACCOUNT EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K112","v":25067.457845354311},0,0,0,25067.457845354311,null,0,{"$f":"_xlfn.XLOOKUP(B91,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":5385.9322320049669},0,5385.9322320049669,5385.9322320049669,null,30453.390077359276,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D90","v":30453.390077359287},0,"OK",null,{"$f":"SUM(G87:G91)","v":0},{"$f":"SUM(M87:M91)","v":201396.4596311046},{"$f":"SUM(D87:D91)","v":4478334.4319714783},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K113","v":4478334.4319714783},{"$f":"Z91-AA91","v":0},{"$f":"IF(ROUND((AB91),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C92),\"\",COUNTA($C$64:C92))","v":29},907,"SUPERVISION",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K116","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B92,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D91","v":0},0,"OK"]
[{"$f":"IF(ISBLANK(C93),\"\",COUNTA($C$64:C93))","v":30},908,"CUSTOMER ASSISTANCE EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K117","v":154650.67116000003},0,0,0,154650.67116000003,null,0,{"$f":"_xlfn.XLOOKUP(B93,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-26145.67115900002},0,-26145.67115900002,-26145.67115900002,null,128505.00000100001,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D92","v":128505.00000100001},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C94),\"\",COUNTA($C$64:C94))","v":31},909,"INFORMATIONAL AND INSTR. ADVERT. EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K118","v":1965.2149154773508},0,0,0,1965.2149154773508,null,0,{"$f":"_xlfn.XLOOKUP(B94,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":1564.4534139820912},0,1564.4534139820912,1564.4534139820912,null,3529.6683294594422,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D93","v":3529.6683294594409},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E121","v":"  TOTAL CUSTOMER SERVICE & INFORMATION EXPENSES - OPERATION"},"Difference"]
[{"$f":"IF(ISBLANK(C95),\"\",COUNTA($C$64:C95))","v":32},910,"MISCELLANEOUS CUSTOMER ACCOUNT EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K119","v":319790.66027331655},0,0,0,319790.66027331655,null,0,{"$f":"_xlfn.XLOOKUP(B95,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-5059.4814987021964},0,-5059.4814987021964,-5059.4814987021964,null,314731.17877461435,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D94","v":314731.17877461435},0,"OK",null,{"$f":"SUM(G92:G95)","v":0},{"$f":"SUM(M92:M95)","v":-29640.699243720126},{"$f":"SUM(D92:D95)","v":476406.5463487939},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K120","v":476406.5463487939},{"$f":"Z95-AA95","v":0},{"$f":"IF(ROUND((AB95),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C96),\"\",COUNTA($C$64:C96))","v":33},911,"SUPERVISION",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K123","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B96,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D95","v":0},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C97),\"\",COUNTA($C$64:C97))","v":34},912,"DEMONSTRATING AND SELLING EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K124","v":1220.4372231371669},0,0,0,1220.4372231371669,null,0,{"$f":"_xlfn.XLOOKUP(B97,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":64.209449162110332},0,64.209449162110332,64.209449162110332,null,1284.6466722992773,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D96","v":1284.6466722992773},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E128","v":"  TOTAL SALES EXPENSES"},"Difference"]
[{"$f":"IF(ISBLANK(C98),\"\",COUNTA($C$64:C98))","v":35},913,"ADVERTISING EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K125","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B98,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D97","v":0},0,"OK",null,{"$f":"SUM(G96:G98)","v":0},{"$f":"SUM(M96:M98)","v":64.209449162110332},{"$f":"SUM(D96:D98)","v":1220.4372231371669},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K127","v":1220.4372231371669},{"$f":"Z98-AA98","v":0},{"$f":"IF(ROUND((AB98),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C99),\"\",COUNTA($C$64:C99))","v":36},916,"MISCELLANEOUS SALES EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K126","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B99,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D98","v":0},0,"OK"]
[{"$f":"IF(ISBLANK(C100),\"\",COUNTA($C$64:C100))","v":37},920,"ADMINISTRATIVE AND GENERAL SALARIES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K130","v":12478417.385936616},0,0,0,12478417.385936616,null,0,{"$f":"_xlfn.XLOOKUP(B100,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-923734.72138572903},0,-923734.72138572903,-923734.72138572903,null,11554682.664550887,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D99","v":11554682.664550887},0,"OK"]
[{"$f":"IF(ISBLANK(C101),\"\",COUNTA($C$64:C101))","v":38},921,"OFFICE SUPPLIES CUSTOMER ACCOUNTS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K131","v":1322724.2690049156},0,0,0,1322724.2690049156,null,0,{"$f":"_xlfn.XLOOKUP(B101,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":3055.8221950331281},0,3055.8221950331281,3055.8221950331281,null,1325780.0911999487,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D100","v":1325780.0911999494},0,"OK"]
[{"$f":"IF(ISBLANK(C102),\"\",COUNTA($C$64:C102))","v":39},923,"OUTSIDE SERVICES EMPLOYED",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K132","v":7765123.5711622648},0,0,0,7765123.5711622648,null,0,{"$f":"_xlfn.XLOOKUP(B102,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":271711.3392327039},0,271711.3392327039,271711.3392327039,null,8036834.9103949685,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D101","v":8036834.9103949694},0,"OK"]
[{"$f":"IF(ISBLANK(C103),\"\",COUNTA($C$64:C103))","v":40},924,"PROPERTY INSURANCE PREMIUMS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K133","v":62154.138725630422},0,0,0,62154.138725630422,null,0,{"$f":"_xlfn.XLOOKUP(B103,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":3694.5776196641655},0,3694.5776196641655,3694.5776196641655,null,65848.716345294582,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D102","v":65848.716345294582},0,"OK"]
[{"$f":"IF(ISBLANK(C104),\"\",COUNTA($C$64:C104))","v":41},925,"INJURIES AND DAMAGES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K134","v":1603305.3474455075},0,0,0,1603305.3474455075,null,0,{"$f":"_xlfn.XLOOKUP(B104,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":117606.32134038288},0,117606.32134038288,117606.32134038288,null,1720911.6687858903,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D103","v":1720911.6687858906},0,"OK"]
[{"$f":"IF(ISBLANK(C105),\"\",COUNTA($C$64:C105))","v":42},926,"EMPLOYEE PENSIONS AND BENEFITS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K135","v":6048705.0287460238},0,0,0,6048705.0287460238,null,0,{"$f":"_xlfn.XLOOKUP(B105,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-413062.12251016131},0,-413062.12251016131,-413062.12251016131,null,5635642.9062358625,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D104","v":5635642.9062358625},0,"OK"]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"}]
[{"$f":"A4","v":"OPERATING INCOME BY MAJOR ACCOUNTS"}]
[{"$f":"A5","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A7","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P7","v":"SCHEDULE D-1.A"}]
[{"$f":"A8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET  3 OF 3"]
["WORKPAPER REFERENCE NO(S). ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P9","v":"WITNESS: N. DAVIS"}]
[]
[{"$f":"IF($A$11=\"\",\"\",$A$11)","v":""},{"$f":"IF($B$11=\"\",\"\",$B$11)","v":""},{"$f":"IF($C$11=\"\",\"\",$C$11)","v":""},{"$f":"IF($D$11=\"\",\"\",$D$11)","v":"UNADJUSTED"},{"$f":"IF($E$11=\"\",\"\",$E$11)","v":""},{"$f":"IF($F$11=\"\",\"\",$F$11)","v":""},{"$f":"IF($G$11=\"\",\"\",$G$11)","v":"TOTAL UNADJ."},{"$f":"IF($H$11=\"\",\"\",$H$11)","v":""},{"$f":"IF($I$11=\"\",\"\",$I$11)","v":""},{"$f":"IF($J$11=\"\",\"\",$J$11)","v":""},{"$f":"IF($K$11=\"\",\"\",$K$11)","v":""},{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""},{"$f":"IF($M$11=\"\",\"\",$M$11)","v":"TOTAL ADJUSTED"},{"$f":"IF($N$11=\"\",\"\",$N$11)","v":"TOTAL"},{"$f":"IF($O$11=\"\",\"\",$O$11)","v":""},{"$f":"IF($P$11=\"\",\"\",$P$11)","v":"UNADJUSTED"}]
[{"$f":"IF($A$12=\"\",\"\",$A$12)","v":"LINE"},{"$f":"IF($B$12=\"\",\"\",$B$12)","v":"ACCT."},{"$f":"IF($C$12=\"\",\"\",$C$12)","v":""},{"$f":"IF($D$12=\"\",\"\",$D$12)","v":"BASE"},{"$f":"IF($E$12=\"\",\"\",$E$12)","v":"D-2.1"},{"$f":"IF($F$12=\"\",\"\",$F$12)","v":"D-2.2"},{"$f":"IF($G$12=\"\",\"\",$G$12)","v":"BASE"},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"ADJUSTED"},{"$f":"IF($I$12=\"\",\"\",$I$12)","v":""},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"D-2.3"},{"$f":"IF($K$12=\"\",\"\",$K$12)","v":"D-2.4"},{"$f":"IF($L$12=\"\",\"\",$L$12)","v":"D-2.5"},{"$f":"IF($M$12=\"\",\"\",$M$12)","v":"BASE PERIOD TO"},{"$f":"IF($N$12=\"\",\"\",$N$12)","v":"BASE PERIOD"},{"$f":"IF($O$12=\"\",\"\",$O$12)","v":""},{"$f":"IF($P$12=\"\",\"\",$P$12)","v":"FORECASTED"}]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":"NO."},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":"NO."},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":"DESCRIPTION"},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":"PERIOD"},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":"ADJ 1 & ADJ 2"},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":"ADJ 1 - ADJ 3"},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":"PERIOD ADJ."},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":"BASE PERIOD"},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":""},{"$f":"IF($J$13=\"\",\"\",$J$13)","v":"ADJ 1 - ADJ 3"},{"$f":"IF($K$13=\"\",\"\",$K$13)","v":"ADJ 1 - ADJ 17"},{"$f":"IF($L$13=\"\",\"\",$L$13)","v":"ADJ 1 & ADJ 2"},{"$f":"IF($M$13=\"\",\"\",$M$13)","v":"FUTURE PERIOD ADJ."},{"$f":"IF($N$13=\"\",\"\",$N$13)","v":"ADJUST."},{"$f":"IF($O$13=\"\",\"\",$O$13)","v":""},{"$f":"IF($P$13=\"\",\"\",$P$13)","v":"PERIOD"}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":""},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":""},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":"(1)"},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"(2)"},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":"(3)"},{"$f":"IF($G$14=\"\",\"\",$G$14)","v":"(4 = 2 + 3)"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"(5 = 1 + 4)"},{"$f":"IF($I$14=\"\",\"\",$I$14)","v":""},{"$f":"IF($J$14=\"\",\"\",$J$14)","v":"(6)"},{"$f":"IF($K$14=\"\",\"\",$K$14)","v":"(7)"},{"$f":"IF($L$14=\"\",\"\",$L$14)","v":"(8)"},{"$f":"IF($M$14=\"\",\"\",$M$14)","v":"(9 = 6 thru 8)"},{"$f":"IF($N$14=\"\",\"\",$N$14)","v":"(10 = 4 + 9)"},{"$f":"IF($O$14=\"\",\"\",$O$14)","v":""},{"$f":"IF($P$14=\"\",\"\",$P$14)","v":"(11 = 1 + 4 + 9)"}]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":""},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":""},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":""},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":"$"},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"$"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":"$"},{"$f":"IF($G$15=\"\",\"\",$G$15)","v":"$"},{"$f":"IF($H$15=\"\",\"\",$H$15)","v":"$"},{"$f":"IF($I$15=\"\",\"\",$I$15)","v":""},{"$f":"IF($J$15=\"\",\"\",$J$15)","v":"$"},{"$f":"IF($K$15=\"\",\"\",$K$15)","v":"$"},{"$f":"IF($L$15=\"\",\"\",$L$15)","v":"$"},{"$f":"IF($M$15=\"\",\"\",$M$15)","v":"$"},{"$f":"IF($N$15=\"\",\"\",$N$15)","v":"$"},{"$f":"IF($O$15=\"\",\"\",$O$15)","v":""},{"$f":"IF($P$15=\"\",\"\",$P$15)","v":"$"}]
[]
[{"$f":"IF(ISBLANK(C123),\"\",COUNTA($C$123:C123))","v":1},928,"REGULATORY COMMISSION EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K136","v":562910.02449580573},0,0,{"$f":"SUM(E123:F123)","v":0},{"$f":"D123+G123","v":562910.02449580573},null,0,{"$f":"_xlfn.XLOOKUP(B123,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-47583.07915525866},0,{"$f":"SUM(J123:L123)","v":-47583.07915525866},{"$f":"G123+M123","v":-47583.07915525866},null,{"$f":"D123+G123+M123","v":515326.94534054707},null,{"$f":"IF(ROUND((D123+G123+M123-P123),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D122","v":515326.94534054707},{"$f":"P123-T123","v":0},{"$f":"IF(ROUND((U123),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C124),\"\",COUNTA($C$123:C124))","v":2},930.1,"GENERAL ADVERTISING EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K137","v":8038.7275022412878},0,0,0,8038.7275022412878,null,0,{"$f":"_xlfn.XLOOKUP(B124,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":2993.2074688770872},0,2993.2074688770872,2993.2074688770872,null,11031.934971118375,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D123","v":11031.934971118375},0,"OK",null,{"$f":"$X$31","v":"C-2  / D-1.A Adjustment"},null,null,{"$f":"$AA$31","v":"C-2.1.A"}]
[{"$f":"IF(ISBLANK(C125),\"\",COUNTA($C$123:C125))","v":3},930.2,"MISCELLANEOUS GENERAL EXPENSES",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K138","v":-29545.702246384833},0,0,0,-29545.702246384833,null,0,{"$f":"_xlfn.XLOOKUP(B125,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-92412.850189968914},0,-92412.850189968914,-92412.850189968914,null,-121958.55243635376,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D124","v":-121958.55243635383},0,"OK",null,"BP Adj.","BP to FTP Adj.","Subtotal",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E141","v":"  TOTAL ADMINISTRATIVE AND GENERAL EXP. - OPERATION"},"Difference"]
[{"$f":"IF(ISBLANK(C126),\"\",COUNTA($C$123:C126))","v":4},931,"RENTS",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K139","v":776834.96530790604},0,0,0,776834.96530790604,null,0,{"$f":"_xlfn.XLOOKUP(B126,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":4217.1107382456548},0,4217.1107382456548,4217.1107382456548,null,781052.07604615169,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D125","v":781052.07604615192},0,"OK",null,{"$f":"SUM(G100:G105)+SUM(G123:G126)","v":0},{"$f":"SUM(N100:N105)+SUM(M123:M126)","v":-1073514.3946462113},{"$f":"SUM(D100:D105)+SUM(D123:D126)","v":30598667.756080527},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K140","v":30598667.756080527},{"$f":"Z126-AA126","v":0},{"$f":"IF(ROUND((AB126),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C127),\"\",COUNTA($C$123:C127))","v":5},932,"MAINTENANCE OF GENERAL PLANT",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K143","v":1476047.9693524998},0,0,0,1476047.9693524998,null,0,{"$f":"_xlfn.XLOOKUP(B127,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":-710843.78168940288},0,-710843.78168940288,-710843.78168940288,null,765204.18766309693,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D126","v":765204.18766309693},0,"OK",null,null,null,null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!E146","v":"  TOTAL ADMINISTRATIVE AND GEN. EXP. - MAINTENANCE"},"Difference"]
[{"$f":"IF(ISBLANK(C128),\"\",COUNTA($C$123:C128))","v":6},935,"MAINTENANCE OF GENERAL PLANT - A&G",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K144","v":0},0,0,0,0,null,0,{"$f":"_xlfn.XLOOKUP(B128,VALUE('INPUT - BPtoFTP O&M Alloc Pivot'!$A$9:$A$80),'INPUT - BPtoFTP O&M Alloc Pivot'!$B$9:$B$80,0)","v":0},0,0,0,null,0,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D127","v":0},0,"OK",null,{"$f":"SUM(G127:G128)","v":0},{"$f":"SUM(M127:M128)","v":-710843.78168940288},{"$f":"SUM(D127:D128)","v":1476047.9693524998},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K145","v":1476047.9693524998},{"$f":"Z128-AA128","v":0},{"$f":"IF(ROUND((AB128),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C129),\"\",COUNTA($C$123:C129))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D128","v":0},0,"OK"]
[{"$f":"IF(ISBLANK(C130),\"\",COUNTA($C$123:C130))","v":7},null,"TOTAL OPERATION AND MAINTENANCE ACCOUNTS EXPENSES, EXCLUDING ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C-2.1.A TOTAL O&M","Difference"]
[{"$f":"IF(ISBLANK(C131),\"\",COUNTA($C$123:C131))","v":8},null,"OTHER GAS SUPPLY EXPENSES - OPERATION",{"$f":"SUM(D64:D105)+SUM(D123:D128)","v":59321582.36352507},{"$f":"SUM(E64:E105)+SUM(E123:E128)","v":0},{"$f":"SUM(F64:F105)+SUM(F123:F128)","v":-2.302029268480084},{"$f":"SUM(G64:G105)+SUM(G123:G128)","v":-2.302029268480084},{"$f":"SUM(H64:H105)+SUM(H123:H128)","v":59321580.061495803},null,{"$f":"SUM(J64:J105)+SUM(J123:J128)","v":0},-1468195.5801572413,0,-1468195.5801572413,{"$f":"SUM(N64:N105)+SUM(N123:N128)","v":-1468197.8821865097},null,57853384.481338561,null,{"$f":"IF(ROUND((D131+G131+M131-P131),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D130","v":57853384.481338561},{"$f":"P131-T131","v":0},"OK",null,null,null,{"$f":"Z64+Z66+Z69+Z78+Z86+Z91+Z95+Z98+Z126+Z128+Z65","v":59321582.363525063},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K147-AA44","v":59321582.363525078},{"$f":"Z131-AA131","v":0},{"$f":"IF(ROUND((AB131),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C132),\"\",COUNTA($C$123:C132))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C-2.1.A DEPRECIATION & AMORTIZATION","Difference"]
[{"$f":"IF(ISBLANK(C133),\"\",COUNTA($C$123:C133))","v":9},"403 - 404 ","DEPRECIATION AND AMORTIZATION EXPENSE",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K149","v":30566668.870484207},0,{"$f":"'D-2.2'!G22","v":-736220.20623220503},{"$f":"SUM(E133:F133)","v":-736220.20623220503},{"$f":"D133+G133","v":29830448.664252002},null,null,null,{"$f":"'D-2.5'!G16","v":3421472.6085791327},{"$f":"SUM(J133:L133)","v":3421472.6085791327},{"$f":"G133+M133","v":2685252.4023469277},null,{"$f":"D133+G133+M133","v":33251921.272831134},null,{"$f":"IF(ROUND((D133+G133+M133-P133),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D132","v":33251921.272831134},{"$f":"P133-T133","v":0},"OK",null,{"$f":"G133","v":-736220.20623220503},{"$f":"M133","v":3421472.6085791327},{"$f":"D133","v":30566668.870484207},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K149","v":30566668.870484207},{"$f":"Z133-AA133","v":0},{"$f":"IF(ROUND((AB133),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C134),\"\",COUNTA($C$123:C134))","v":""}]
[{"$f":"IF(ISBLANK(C135),\"\",COUNTA($C$123:C135))","v":10},408,"TAXES OTHER THAN INCOME TAXES - PROPERTY",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K150","v":8432903.879999999},0,{"$f":"'D-2.2'!G29","v":-549009.96417741431},{"$f":"SUM(E135:F135)","v":-549009.96417741431},{"$f":"D135+G135","v":7883893.9158225842},null,0,0,{"$f":"'D-1.B (FTP IS Adj Summary)'!D134-H135","v":1730698.0841774158},{"$f":"SUM(J135:L135)","v":1730698.0841774158},{"$f":"G135+M135","v":1181688.1200000015},null,{"$f":"D135+G135+M135","v":9614592},null,{"$f":"IF(ROUND((D135+G135+M135-P135),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D134","v":9614592},{"$f":"P135-T135","v":0},"OK",null,{"$f":"G135","v":-549009.96417741431},{"$f":"M135","v":1730698.0841774158}]
[{"$f":"IF(ISBLANK(C136),\"\",COUNTA($C$123:C136))","v":11},408,"TAXES OTHER THAN INCOME TAXES - PAYROLL",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K151","v":1023234.3332840002},0,0,{"$f":"SUM(E136:F136)","v":0},{"$f":"D136+G136","v":1023234.3332840002},null,0,0,{"$f":"'D-1.B (FTP IS Adj Summary)'!D135-D136","v":-75376.50399599981},{"$f":"SUM(J136:L136)","v":-75376.50399599981},{"$f":"G136+M136","v":-75376.50399599981},null,{"$f":"D136+G136+M136","v":947857.82928800036},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D135","v":947857.82928800036},{"$f":"P136-T136","v":0},"OK",null,{"$f":"G136","v":0},{"$f":"M136","v":-75376.50399599981}]
[{"$f":"IF(ISBLANK(C137),\"\",COUNTA($C$123:C137))","v":12},408,"TAXES OTHER THAN INCOME TAXES - OTHER",{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K152","v":330099.07000000007},0,0,{"$f":"SUM(E137:F137)","v":0},{"$f":"D137+G137","v":330099.07000000007},null,0,0,{"$f":"'D-1.B (FTP IS Adj Summary)'!D136-D137","v":-101699.10999999999},{"$f":"SUM(J137:L137)","v":-101699.10999999999},{"$f":"G137+M137","v":-101699.10999999999},null,{"$f":"D137+G137+M137","v":228399.96000000008},null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D136","v":228399.96000000008},{"$f":"P137-T137","v":0},"OK",null,{"$f":"G137","v":0},{"$f":"M137","v":-101699.10999999999},null,"C-2.1.A OTHER TAXES","Difference"]
[{"$f":"IF(ISBLANK(C138),\"\",COUNTA($C$123:C138))","v":13},null,"TOTAL TAXES OTHER THAN INCOME TAXES",{"$f":"SUM(D135:D137)","v":9786237.2832839992},{"$f":"SUM(E135:E137)","v":0},{"$f":"SUM(F135:F137)","v":-549009.96417741431},{"$f":"SUM(G135:G137)","v":-549009.96417741431},{"$f":"SUM(H135:H137)","v":9237227.3191065844},null,{"$f":"SUM(J135:J137)","v":0},{"$f":"SUM(K135:K137)","v":0},1553622.4701814163,1553622.4701814163,{"$f":"SUM(N135:N137)","v":1004612.5060040018},null,10790849.789288001,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D137","v":10790849.789288001},{"$f":"P138-T138","v":0},"OK",null,null,null,{"$f":"D138","v":9786237.2832839992},{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K150+'C-2.1.A Oper Rev&Exp by Accts'!K151+'C-2.1.A Oper Rev&Exp by Accts'!K152","v":9786237.2832839992},{"$f":"Z138-AA138","v":0},{"$f":"IF(ROUND((AB138),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C139),\"\",COUNTA($C$123:C139))","v":""}]
[{"$f":"IF(ISBLANK(C140),\"\",COUNTA($C$123:C140))","v":14},null,"TOTAL OTHER OPERATING EXPENSES",{"$f":"D133+D138","v":40352906.153768204},{"$f":"E133+E138","v":0},{"$f":"F133+F138","v":-1285230.1704096193},{"$f":"G133+G138","v":-1285230.1704096193},{"$f":"H133+H138","v":39067675.983358584},null,{"$f":"J133+J138","v":0},{"$f":"K133+K138","v":0},4975095.0787605494,4975095.0787605494,{"$f":"N133+N138","v":3689864.9083509296},null,44042771.062119134,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D139","v":44042771.062119134},{"$f":"P140-T140","v":0},"OK"]
[{"$f":"IF(ISBLANK(C141),\"\",COUNTA($C$123:C141))","v":""}]
[{"$f":"IF(ISBLANK(C142),\"\",COUNTA($C$123:C142))","v":15},null,"TOTAL OPERATING EXPENSES BEFORE TAXES",{"$f":"D131+D140","v":99674488.517293274},{"$f":"E131+E140","v":0},{"$f":"F131+F140","v":-1285232.4724388879},{"$f":"G131+G140","v":-1285232.4724388879},{"$f":"H131+H140","v":98389256.044854388},null,{"$f":"J131+J140","v":0},{"$f":"K131+K140","v":-1468195.5801572413},4975095.0787605494,3506899.4986033081,{"$f":"N131+N140","v":2221667.0261644199},null,101896155.54345769,null,"OK",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D141","v":101896155.54345769},{"$f":"P142-T142","v":0},"OK"]
[{"$f":"IF(ISBLANK(C143),\"\",COUNTA($C$123:C143))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C-2.1.A TOTAL EBIT","Difference"]
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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C20","v":"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"}]
["OPERATING INCOME BY MAJOR ACCOUNTS"]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":2},null,"SALE OF GAS"]
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[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":9},null,"OTHER OPERATING INCOME"]
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[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":11},"488 ","MISC. SERVICE REVENUES",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K31","v":116465.73667199997},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E27:U27)","v":0},{"$f":"D27+V27","v":116465.73667199997}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":12},"489 ","REVENUE FROM TRANSPORTING GAS TO OTHERS",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K32+'C-2.1.B Oper Rev&Exp by Accts'!K33+'C-2.1.B Oper Rev&Exp by Accts'!K34","v":25007161.749999996},{"$f":"'D-2.6'!G42","v":-1447206.65},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,-1447206.65,{"$f":"D28+V28","v":23559955.099999998}]
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[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"SUMMARY OF ADJUSTMENTS TO OPERATING INCOME"}]
[{"$f":"A4","v":"OPERATING INCOME BY MAJOR ACCOUNTS"}]
[{"$f":"A5","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A7","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W7","v":"SCHEDULE D-1.B"}]
[{"$f":"A8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET  3 OF 3"]
["WORKPAPER REFERENCE NO(S). ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W9","v":"WITNESS: N. DAVIS"}]
[]
[{"$f":"IF($A$11=\"\",\"\",$A$11)","v":""},{"$f":"IF($B$11=\"\",\"\",$B$11)","v":""},{"$f":"IF($C$11=\"\",\"\",$C$11)","v":""},{"$f":"IF($D$11=\"\",\"\",$D$11)","v":"UNADJUSTED"},{"$f":"IF($E$11=\"\",\"\",$E$11)","v":""},{"$f":"IF($F$11=\"\",\"\",$F$11)","v":""},{"$f":"IF($H$11=\"\",\"\",$H$11)","v":""},{"$f":"IF($H$11=\"\",\"\",$H$11)","v":""},{"$f":"IF($I$11=\"\",\"\",$I$11)","v":""},{"$f":"IF($J$11=\"\",\"\",$J$11)","v":""},null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""},{"$f":"IF($M$11=\"\",\"\",$M$11)","v":""},{"$f":"IF($N$11=\"\",\"\",$N$11)","v":""},{"$f":"IF($O$11=\"\",\"\",$O$11)","v":""},{"$f":"IF($P$11=\"\",\"\",$P$11)","v":""},{"$f":"IF($R$11=\"\",\"\",$R$11)","v":""},{"$f":"IF($R$11=\"\",\"\",$R$11)","v":""},{"$f":"IF($R$11=\"\",\"\",$R$11)","v":""},{"$f":"IF($T$11=\"\",\"\",$T$11)","v":""},{"$f":"IF($U$11=\"\",\"\",$U$11)","v":""},{"$f":"IF($V$11=\"\",\"\",$V$11)","v":"TOTAL"},{"$f":"IF($W$11=\"\",\"\",$W$11)","v":"ADJUSTED"}]
[{"$f":"IF($A$12=\"\",\"\",$A$12)","v":"LINE"},{"$f":"IF($B$12=\"\",\"\",$B$12)","v":"ACCT."},{"$f":"IF($C$12=\"\",\"\",$C$12)","v":""},{"$f":"IF($D$12=\"\",\"\",$D$12)","v":"FORECASTED"},{"$f":"IF($E$12=\"\",\"\",$E$12)","v":"D-2.6"},{"$f":"IF($F$12=\"\",\"\",$F$12)","v":"D-2.7"},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"D-2.7"},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"D-2.7"},{"$f":"IF($I$12=\"\",\"\",$I$12)","v":"D-2.7"},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"D-2.7"},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"D-2.7"},{"$f":"IF($L$12=\"\",\"\",$L$12)","v":"D-2.7"},{"$f":"IF($M$12=\"\",\"\",$M$12)","v":"D-2.7"},{"$f":"IF($N$12=\"\",\"\",$N$12)","v":"D-2.7"},{"$f":"IF($O$12=\"\",\"\",$O$12)","v":"D-2.7"},{"$f":"IF($P$12=\"\",\"\",$P$12)","v":"D-2.7"},{"$f":"IF($R$12=\"\",\"\",$R$12)","v":"D-2.7"},{"$f":"IF($R$12=\"\",\"\",$R$12)","v":"D-2.7"},{"$f":"IF($R$12=\"\",\"\",$R$12)","v":"D-2.7"},{"$f":"IF($T$12=\"\",\"\",$T$12)","v":"D-2.7"},{"$f":"IF($U$12=\"\",\"\",$U$12)","v":"D-2.7"},{"$f":"IF($V$12=\"\",\"\",$V$12)","v":"FORECASTED PERIOD"},{"$f":"IF($W$12=\"\",\"\",$W$12)","v":"FORECASTED"}]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":"NO."},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":"NO."},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":"DESCRIPTION"},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":"PERIOD"},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":"ADJ 1 & ADJ 2"},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":"ADJ 1.1 & ADJ 1.2"},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":"ADJ 2"},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":"ADJ 3"},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":"ADJ 4.1 - ADJ 4.3"},{"$f":"IF($J$13=\"\",\"\",$J$13)","v":"ADJ 5"},{"$f":"IF($K$13=\"\",\"\",$K$13)","v":"ADJ 6"},{"$f":"IF($L$13=\"\",\"\",$L$13)","v":"ADJ 7"},{"$f":"IF($M$13=\"\",\"\",$M$13)","v":"ADJ 8.1"},{"$f":"IF($N$13=\"\",\"\",$N$13)","v":"ADJ 8.2"},{"$f":"IF($O$13=\"\",\"\",$O$13)","v":"ADJ 9.1"},{"$f":"IF($P$13=\"\",\"\",$P$13)","v":"ADJ 9.2"},{"$f":"IF($Q$13=\"\",\"\",$Q$13)","v":"ADJ 9.3"},{"$f":"IF($R$13=\"\",\"\",$R$13)","v":"ADJ 9.4"},{"$f":"IF($S$13=\"\",\"\",$S$13)","v":"ADJ 9.5"},{"$f":"IF($T$13=\"\",\"\",$T$13)","v":"ADJ 10"},{"$f":"IF($U$13=\"\",\"\",$U$13)","v":"ADJ 11"},{"$f":"IF($V$13=\"\",\"\",$V$13)","v":"ADJUST."},{"$f":"IF($W$13=\"\",\"\",$W$13)","v":"PERIOD"}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":""},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":""},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":"(1)"},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"(2)"},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":"(3)"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"(5)"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"(5)"},{"$f":"IF($I$14=\"\",\"\",$I$14)","v":"(6)"},{"$f":"IF($J$14=\"\",\"\",$J$14)","v":"(7)"},{"$f":"IF($K$14=\"\",\"\",$K$14)","v":"(8)"},{"$f":"IF($L$14=\"\",\"\",$L$14)","v":"(9)"},{"$f":"IF($M$14=\"\",\"\",$M$14)","v":"(10)"},{"$f":"IF($N$14=\"\",\"\",$N$14)","v":"(11)"},{"$f":"IF($O$14=\"\",\"\",$O$14)","v":"(12)"},{"$f":"IF($P$14=\"\",\"\",$P$14)","v":"(13)"},{"$f":"IF($R$14=\"\",\"\",$R$14)","v":"(15)"},{"$f":"IF($R$14=\"\",\"\",$R$14)","v":"(15)"},{"$f":"IF($R$14=\"\",\"\",$R$14)","v":"(15)"},{"$f":"IF($T$14=\"\",\"\",$T$14)","v":"(17)"},{"$f":"IF($U$14=\"\",\"\",$U$14)","v":"(18)"},{"$f":"IF($V$14=\"\",\"\",$V$14)","v":"(19 = 2 thru 18)"},{"$f":"IF($W$14=\"\",\"\",$W$14)","v":"(20 = 1 + 19)"}]
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[]
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[{"$f":"IF(ISBLANK(C135),\"\",COUNTA($C$122:C135))","v":11},408,"TAXES OTHER THAN INCOME TAXES - PAYROLL",{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K152","v":947857.82928800036},0,0,{"$f":"'WPD-2.7.B(1) Summary Adj. 2'!G34","v":107511.71732889826},0,0,0,null,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E135:U135)","v":107511.71732889826},{"$f":"D135+V135","v":1055369.5466168986},null,0.11,{"$f":"V135","v":107511.71732889826}]
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[{"$f":"IF(ISBLANK(C138),\"\",COUNTA($C$122:C138))","v":""}]
[{"$f":"IF(ISBLANK(C139),\"\",COUNTA($C$122:C139))","v":14},null,"TOTAL OTHER OPERATING EXPENSES",{"$f":"D132+D137","v":44042771.062119134},{"$f":"E132+E137","v":0},0,{"$f":"G132+G137","v":107511.71732889826},0,0,0,{"$f":"K132+K137","v":0},0,0,0,0,0,0,{"$f":"R132+R137","v":0},0,3656198.6593358144,-3386532.8318448029,377177.54481990961,{"$f":"W132+W137","v":44419949.056939051}]
[{"$f":"IF(ISBLANK(C140),\"\",COUNTA($C$122:C140))","v":""}]
[{"$f":"IF(ISBLANK(C141),\"\",COUNTA($C$122:C141))","v":15},null,"TOTAL OPERATING EXPENSES BEFORE TAXES",{"$f":"D130+D139","v":101896155.54345769},{"$f":"E130+E139","v":0},-20598.576665999935,{"$f":"G130+G139","v":1181452.7173288981},-32106,-307985.31155597116,-187813.19841757091,{"$f":"K130+K139","v":84550.883900000015},1071912,-105710.2868284,-76198.762549116174,-51412.037661599992,-223229.79223999998,-125006.15507872932,{"$f":"R130+R139","v":347948},-211550.86691654215,3656198.6593358144,-3386532.8318448029,1613918.4408059798,103510074.43426368]
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[{"$f":"IF(ISBLANK(C143),\"\",COUNTA($C$122:C143))","v":16},null,"TOTAL OPERATING INCOME BEFORE TAXES",{"$f":"D46-D141","v":33382347.953213274},{"$f":"E46-E141","v":-7159719.1400000006},20598.576665999935,{"$f":"G46-G141","v":-1181452.7173288981},32106,321262.42155597114,187813.19841757091,{"$f":"K46-K141","v":-84550.883900000015},-1071912,105710.2868284,76198.762549116174,51412.037661599992,223229.79223999998,125006.15507872932,{"$f":"R46-R141","v":-347948},211550.86691654215,-3656198.6593358144,3386532.8318448029,-8760360.4708059784,{"$f":"W46-W141","v":24621987.032407299},null,null,null,{"$f":"D143","v":33382347.953213274},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K161+SUM('C-2.1.B Oper Rev&Exp by Accts'!K154:K157)","v":33382347.953213274},{"$f":"AA143-AB143","v":0},{"$f":"IF(ROUND((AC143),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C21","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$21","v":"SCHEDULE D-2.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B52","v":"WITNESS: J. C. WOZNIAK"}]
[]
[null,null,"REFERENCE SUPPORTING"]
["PURPOSE AND DESCRIPTION",null,"SCHEDULE / WORKPAPERS",null,null,null,"AMOUNT"]
[]
["ADJ 1"]
["SALE OF GAS-RESIDENTIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE BASE PERIOD ",null,null,null,"BASE-ADJUSTED",null,{"$f":"G15+G16","v":131123562.44}]
["SMRP RIDER REVENUES.",null,{"$f":"'D-1.A (BP IS Adj Summary)'!P7","v":"SCHEDULE D-1.A"},null,"BASE-UNADJUSTED",null,{"$f":"'D-1.A (BP IS Adj Summary)'!D18","v":140031372.44999999}]
[null,null,{"$f":"'WPD-2.1.A BP Rev. Adj.'!P6","v":"WORKPAPER WPD-2.1.A"},null,"ADJUSTMENT",null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P16","v":-8907810.0099999979}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G16/G15,4),0)","v":-6.3600000000000004E-2}]
[]
["SALE OF GAS-COMMERCIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO ACTUAL BASE PERIOD ",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G20+G21","v":62531653.819999993}]
["SMRP RIDER REVENUES.",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D19","v":66020405.419999994}]
[null,null,{"$f":"C16","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P17","v":-3488751.6000000006}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G21/G20,4),0)","v":-5.28E-2}]
[]
["SALE OF GAS-INDUSTRIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE BASE PERIOD ",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G25+G26","v":2804486.0000000009}]
["SMRP RIDER REVENUES.",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D20","v":2846046.620000001}]
[null,null,{"$f":"C16","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P18","v":-41560.620000000003}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G26/G25,4),0)","v":-1.46E-2}]
[]
["SALE OF GAS-OTHER - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE BASE PERIOD ",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G30+G31","v":-3665.3999999999987}]
["SMRP RIDER REVENUES.",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D21","v":-3665.3999999999987}]
[null,null,{"$f":"C16","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P19","v":0}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G31/G30,4),0)","v":0}]
[]
["SALE OF GAS-PUBLIC UTILITIES - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE BASE PERIOD ",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G35+G36","v":105982.17000000001}]
["SMRP RIDER REVENUES.",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D22","v":106959.34000000001}]
[null,null,{"$f":"C16","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P20","v":-977.17000000000007}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G36/G35,4),0)","v":-9.1000000000000004E-3}]
[]
["ADJ 2"]
["REVENUE FROM GAS TRANSPORTATION TO OTHERS - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G41+G42","v":25477724.849999998}]
["BASE PERIOD SMRP RIDER REVENUES.",null,{"$f":"C35","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D28","v":26761563.359999999}]
[null,null,{"$f":"C36","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P24","v":-1283838.5100000002}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G42/G41,4),0)","v":-4.8000000000000001E-2}]
[]
["REVENUE FROM GAS TRANSPORTATION TO OTHERS - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G46+G47","v":14524577.84371141}]
["BASE PERIOD SMRP RIDER REVENUES.",null,{"$f":"C41","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D30","v":10581955.986666003}]
[null,null,{"$f":"C42","v":"WORKPAPER WPD-2.1.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.1.A BP Rev. Adj.'!P27","v":3942621.8570454074}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G47/G46,4),0)","v":0.37259999999999999}]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E:E,E16,G:G)","v":-9780316.0529545918}]
[null,null,null,null,"Check to D-1.A ",null,{"$f":"IF(ROUND((G50-'D-1.A (BP IS Adj Summary)'!E144),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,{"$f":"G50-'D-1.A (BP IS Adj Summary)'!E144","v":0}]
[null,null,null,null,"Check to WPD-2.1.A",null,{"$f":"IF(ROUND((G50+'WPD-2.1.A BP Rev. Adj.'!P29),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C22","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$22","v":"WORKPAPER WPD-2.1.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 of 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B52","v":"WITNESS: J. C. WOZNIAK"}]
[]
["LINE",null,null,{"$f":"+'C-2.2.A Total Co Accts Activ'!D11","v":"ACTUAL"},{"$f":"+'C-2.2.A Total Co Accts Activ'!E11","v":"ACTUAL"},{"$f":"+'C-2.2.A Total Co Accts Activ'!F11","v":"ACTUAL"},{"$f":"+'C-2.2.A Total Co Accts Activ'!G11","v":"ACTUAL"},{"$f":"+'C-2.2.A Total Co Accts Activ'!H11","v":"ACTUAL"},"ACTUAL",{"$f":"+'C-2.2.A Total Co Accts Activ'!J11","v":"FORECASTED"},{"$f":"+'C-2.2.A Total Co Accts Activ'!K11","v":"FORECASTED"},{"$f":"+'C-2.2.A Total Co Accts Activ'!L11","v":"FORECASTED"},{"$f":"+'C-2.2.A Total Co Accts Activ'!M11","v":"FORECASTED"},{"$f":"+'C-2.2.A Total Co Accts Activ'!N11","v":"FORECASTED"},{"$f":"+'C-2.2.A Total Co Accts Activ'!O11","v":"FORECASTED"}]
["NO.","PURPOSE AND DESCRIPTION",null,{"$f":"+'C-2.2.A Total Co Accts Activ'!D12","v":"SEP 2025"},{"$f":"+'C-2.2.A Total Co Accts Activ'!E12","v":"OCT 2025"},{"$f":"+'C-2.2.A Total Co Accts Activ'!F12","v":"NOV 2025"},{"$f":"+'C-2.2.A Total Co Accts Activ'!G12","v":"DEC 2025"},{"$f":"+'C-2.2.A Total Co Accts Activ'!H12","v":"JAN 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!I12","v":"FEB 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!J12","v":"MAR 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!K12","v":"APR 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!L12","v":"MAY 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!M12","v":"JUN 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!N12","v":"JUL 2026"},{"$f":"+'C-2.2.A Total Co Accts Activ'!O12","v":"AUG 2026"},"TOTAL"]
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[null,"OPERATING  REVENUE"]
[null,"SALE OF GAS"]
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[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$16:B17))","v":2},"481.1 ","COMMERCIAL - SMRP RIDER REVENUES",108702.54,123991.46000000004,254513.83000000005,549381.74,853271.66000000015,1057970.92,200929.95,129627.2,73216.509999999995,51527.31,41535.11,44083.37,{"$f":"SUM(D17:O17)","v":3488751.6000000006}]
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[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$16:B20))","v":5},"483  ","PUBLIC UTILITIES - SMRP RIDER REVENUES",-243.60000000000002,33.350000000000016,236.70999999999998,-63.799999999999955,357.31,-2.7500000000000675,274.8,122.23,87.43,67.900000000000006,52.63,54.96,{"$f":"SUM(D20:O20)","v":977.17000000000007}]
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[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$16:B22))","v":""}]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$16:B23))","v":7},"OTHER OPERATING INCOME"]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$16:B24))","v":8},"489 ","REVENUE FROM TRANSPORTING GAS TO OTHERS - \n SMRP RIDER REVENUES",61554.579999999973,95445.920000000013,113861.63999999996,119636.87000000004,171775.84000000005,164787.29999999999,177559.25,126232.37000000001,83974.900000000009,64210.28,48696.3,56103.259999999995,{"$f":"SUM(D24:O24)","v":1283838.5100000002}]
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[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$16:B27))","v":10},"495","OTHER GAS REVENUE - SMRP RIDER REVENUES",696830.46290477004,677104.64195449895,347095.49827729003,-876501.712000967,-1985137.6981809994,-2802013.05,0,0,0,0,0,0,{"$f":"SUM(D27:O27)","v":-3942621.8570454074}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$16:B28))","v":""}]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$16:B29))","v":11},"  TOTAL OPERATING REVENUE - SMRP RIDER REVENUES",null,{"$f":"+D21+D25+D27","v":994383.6529047701},{"$f":"+E21+E25+E27","v":1025517.7619544989},1268900.9082772902,1182017.8679990331,1368136.931819,1400056.71,{"$f":"+J21+J25+J27","v":1026544.8},648786.02,341632.86,215231.68,148687.48000000001,160419.38,9780316.0529545918]

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[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C23","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$23","v":"SCHEDULE D-2.2"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 of 1"]
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[null,null,"REFERENCE SUPPORTING"]
["PURPOSE AND DESCRIPTION",null,"SCHEDULE / WORKPAPERS",null,null,null,"AMOUNT"]
[]
["ADJ 1"]
["ELECTRIC O&M EXPENSE (MISCLASSIFIED) - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE MISCLASSIFIED BASE PERIOD ELECTRIC OPERATIONS AND MAINTENEANCE EXPENSES.",null,{"$f":"'D-1.A (BP IS Adj Summary)'!$P$7","v":"SCHEDULE D-1.A"},null,"BASE-ADJUSTED",null,0]
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[null,null,null,null,"ADJUSTMENT",null,{"$f":"G14-G15","v":-2.302029268480084}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G16/G15,4),0)","v":-1}]
[]
["ADJ 2"]
["DEPRECIATION AND AMORTIZATION EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT A LEVEL OF DEPRECIABLE PLANT INVESTMENT AND THE DEPRECIATION RATES PER THE DEPRECIATION STUDY FILED IN THIS PROCEEDING. THIS ADJUSTMENT ALSO REMOVES DEPRECIATION EXPENSE RELATED TO 2025, 2026, AND 2027 SMRP INVESTMENTS. THIS CATEGORY IS FURTHER ADJUSTED ON SCHEDULES D-2.5 AND D-2.7.",null,{"$f":"_xlfn.CONCAT(\"WORKPAPER \",'WPB-2.1.B Summary'!N6)","v":"WORKPAPER WPB-2.1.B"},null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"'WPB-2.1.B Summary'!I57","v":29830448.664252002}]
[null,null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D133","v":30566668.870484207}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G20-G21","v":-736220.20623220503}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G22/G21,4),0)","v":-2.41E-2}]
[]
[]
["ADJ 3"]
["TAXES OTHER THAN INCOME TAXES - PROPERTY TAXES - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE PROPERTY TAXES RELATED TO 2025, 2026, AND 2027 SMRP INVESTMENTS. THIS CATEGORY IS FURTHER ADJUSTED ON SCHEDULES D-2.5 AND D-2.7.",null,null,null,{"$f":"$E$14","v":"BASE-ADJUSTED"},null,{"$f":"G28+G29","v":7883893.9158225842}]
[null,null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D135","v":8432903.879999999}]
[null,null,{"$f":"'WPD-2.2.A BP Property Tax Adj.'!J7","v":"WORKPAPER WPD-2.2.A"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"-'WPD-2.2.A BP Property Tax Adj.'!J25","v":-549009.96417741431}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G29/G28,4),0)","v":-6.5100000000000005E-2}]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E:E,E16,G:G)","v":-1285232.4724388877}]
[null,null,null,null,"Check to D-1.A ",null,{"$f":"IF(ROUND((G32--'D-1.A (BP IS Adj Summary)'!F144),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,{"$f":"G32--'D-1.A (BP IS Adj Summary)'!F144","v":0}]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C24","v":"PROPERTY TAX ADJUSTMENTS"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
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[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$13:B15))","v":3},{"$f":"\"ESTIMATED SMRP ASSESSED VALUE AT \"&UPPER(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"ESTIMATED SMRP ASSESSED VALUE AT DECEMBER 31, 2024"},null,null,null,{"$f":"+F14","v":42177685}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$13:B16))","v":4},"EFFECTIVE PROPERTY TAX RATE",null,null,null,null,null,1.52971184E-2]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$13:B17))","v":5},{"$f":"\"SEPTEMBER - DECEMBER \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT\"","v":"SEPTEMBER - DECEMBER 2025 SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT"},null,null,null,null,null,null,null,{"$f":"(F15*H16)*(4/12)","v":215065.68042763465}]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$13:B18))","v":""}]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$13:B19))","v":6},{"$f":"\"PROPERTY, PLANT AND EQUIPMENT - \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" SMRP\"","v":"PROPERTY, PLANT AND EQUIPMENT - 2025 SMRP"}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$13:B20))","v":7},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" SMRP NET PLANT ADDITIONS\"","v":"2025 SMRP NET PLANT ADDITIONS"},null,{"$f":"+'WPB-2.1.B Summary'!$N$6&\", LINE \"&'WPB-2.1.B Summary'!$A$87&\", COLS. F - M\"","v":"WPB-2.1.B, LINE 12, COLS. F - M"},null,{"$f":"'WPB-2.1.B Summary'!F87+'WPB-2.1.B Summary'!M87","v":32745803.002}]
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[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$13:B22))","v":9},"EFFECTIVE PROPERTY TAX RATE",null,null,null,null,null,1.52971184E-2]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$13:B23))","v":10},{"$f":"\"JANUARY - AUGUST \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT\"","v":"JANUARY - AUGUST 2026 SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT"},null,null,null,null,null,null,null,{"$f":"(F21*H22)*(8/12)","v":333944.28374977963}]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$13:B24))","v":""}]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$13:B25))","v":11},{"$f":"\"TME AUGUST \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT\"","v":"TME AUGUST 2026 SMRP PROPERTY TAX EXPENSE - PROPERTY, PLANT AND EQUIPMENT"},null,null,null,null,null,null,null,{"$f":"+J17+J23","v":549009.96417741431}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C25","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$25","v":"SCHEDULE D-2.3"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 of 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B52","v":"WITNESS: J. C. WOZNIAK"}]
[]
[null,null,"REFERENCE SUPPORTING"]
["PURPOSE AND DESCRIPTION",null,"SCHEDULE / WORKPAPERS",null,null,null,"AMOUNT"]
[]
["ADJ 1"]
["SALE OF GAS-RESIDENTIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!W7","v":"SCHEDULE D-1.B"},null,"FORECASTED",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D18","v":129099092.19}]
["THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN BILLING DETERMINANTS ",null,{"$f":"'D-1.A (BP IS Adj Summary)'!P7","v":"SCHEDULE D-1.A"},null,"BASE-ADJUSTED",null,{"$f":"'D-1.A (BP IS Adj Summary)'!H18","v":131123562.44}]
["FROM THE BASE PERIOD TO THE FTP.",null,null,null,"ADJUSTMENT",null,{"$f":"G14-G15","v":-2024470.25}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G16/G15,4),0)","v":-1.54E-2}]
[]
["SALE OF GAS-COMMERCIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT ",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D19","v":59659397.950000003}]
["THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN BILLING DETERMINANTS",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H19","v":62531653.819999993}]
["FROM THE BASE PERIOD TO THE FTP.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G19-G20","v":-2872255.8699999899}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G21/G20,4),0)","v":-4.5900000000000003E-2}]
[]
["SALE OF GAS-INDUSTRIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D20","v":2602941.92}]
["THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN BILLING DETERMINANTS",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H20","v":2804486.0000000009}]
["FROM THE BASE PERIOD TO THE FTP.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G24-G25","v":-201544.08000000101}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G26/G25,4),0)","v":-7.1900000000000006E-2}]
[]
["SALE OF GAS-OTHER - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT ",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D21","v":0}]
["THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN BILLING DETERMINANTS",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H21","v":-3665.3999999999987}]
["FROM THE BASE PERIOD TO THE FTP.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G29-G30","v":3665.3999999999987}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G31/G30,4),0)","v":-1}]
[]
["SALE OF GAS-PUBLIC UTILITIES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT ",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D22","v":111177.67999999998}]
["THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN BILLING DETERMINANTS",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H22","v":105982.17000000001}]
["FROM THE BASE PERIOD TO THE FTP.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G34-G35","v":5195.5099999999657}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G36/G35,4),0)","v":4.9000000000000002E-2}]
[]
["ADJ 2"]
["FORFEITED DISCOUNTS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT CHANGE",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,"FORECASTED",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D26","v":149999.99999899999}]
["FROM THE BASE PERIOD LEVEL TO THE FTP LEVEL BASED ON A HISTORIC",null,{"$f":"C35","v":"SCHEDULE D-1.A"},null,"BASE-UNADJUSTED",null,{"$f":"'D-1.A (BP IS Adj Summary)'!D26","v":171361.54914399999}]
["MULTI-YEAR AVERAGE OF FORFEITED DISCOUNTS.",null,null,null,"ADJUSTMENT",null,{"$f":"G40-G41","v":-21361.549144999997}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G42/G41,4),0)","v":-0.12470000000000001}]
[]
["MISC. SERVICE REVENUE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT CHANGE ",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$40","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D27","v":116465.73667199997}]
["FROM THE BASE PERIOD LEVEL TO THE FTP LEVEL. THE FTP LEVEL IS BASED ON",null,{"$f":"C41","v":"SCHEDULE D-1.A"},null,{"$f":"$E$41","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D27","v":88027.758335999999}]
["A HISTORIC MULTI-YEAR AVERAGE OF MISC. SERVICE REVENUE.",null,null,null,{"$f":"$E$42","v":"ADJUSTMENT"},null,{"$f":"G45-G46","v":28437.978335999971}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G47/G46,4),0)","v":0.3231}]
[]
["REVENUE FROM GAS TRANSPORTATION - THE PURPOSE OF THIS ADJUSTMENT IS TO",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D28","v":25007161.749999996}]
["REFLECT THE CHANGE IN REVENUE AT CURRENT RATES DUE TO THE CHANGE IN",null,{"$f":"C46","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H28","v":25477724.849999998}]
["BILLING DETERMINANTS FROM THE BASE PERIOD TO THE FTP.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G50-G51","v":-470563.10000000149}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G52/G51,4),0)","v":-1.8499999999999999E-2}]
[]
["RENTAL FROM GAS PROPERTY - THE PURPOSE OF THIS ADJUSTMENT IS TO REFECT",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$40","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D29","v":74034}]
["THE CHANGE IN RENTAL REVENUE FROM BASE YEAR TO FTP.",null,{"$f":"C51","v":"SCHEDULE D-1.A"},null,{"$f":"$E$41","v":"BASE-UNADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D29","v":58022.7}]
[null,null,null,null,{"$f":"$E$42","v":"ADJUSTMENT"},null,{"$f":"G55-G56","v":16011.300000000003}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G57/G56,4),0)","v":0.27589999999999998}]
[]
["OTHER GAS REVENUE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFELCT ",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$40","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D30","v":180124.69000000003}]
["THE CHANGE IN OTHER GAS REVENUE AND ALSO TO ELIMINATE UNBILLED",null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H30","v":14524577.84371141}]
["REVENUE RECORDED DURING THE BASE PERIOD.",null,null,null,{"$f":"$E$42","v":"ADJUSTMENT"},null,{"$f":"G60-G61","v":-14344453.15371141}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G62/G61,4),0)","v":-0.98760000000000003}]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"G6","v":"SCHEDULE D-2.3"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 2 of 2"]
["WORKPAPER REFERENCE NO(S). ",null,null,null,null,null,{"$f":"G8","v":"WITNESS: J. C. WOZNIAK"}]
[]
[{"$f":"IF(A10=\"\",\"\",A10)","v":""},{"$f":"IF(B10=\"\",\"\",B10)","v":""},"REFERENCE SUPPORTING","","","",""]
[{"$f":"IF(A11=\"\",\"\",A11)","v":"PURPOSE AND DESCRIPTION"},{"$f":"IF(B11=\"\",\"\",B11)","v":""},"SCHEDULE / WORKPAPERS","","","","AMOUNT"]
[]
["ADJ 3"]
["NATURAL GAS FIELD & TRANSMISSION LINE PURCHASES - THE PURPOSE OF THIS ADJUSTMENT",null,{"$f":"C60","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D37","v":77159140.438623831}]
["IS TO REFLECT THE NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE",null,{"$f":"C61","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D37","v":69212487.81680496}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G77-G78","v":7946652.6218188703}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G79/G78,4),0)","v":0.1148}]
[]
["NATURAL GAS CITY GATE PURCHASES - THE PURPOSE OF THIS ADJUSTMENT",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D38","v":3713240.9681469621}]
["TO REFLECT THE NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D38","v":5266475.301809188}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G82-G83","v":-1553234.3336622259}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G84/G83,4),0)","v":-0.2949}]
[]
["OTHER GAS PURCHASES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D39","v":719987.62949210207}]
["NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE ",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D39","v":11311710.925116252}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G87-G88","v":-10591723.29562415}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G89/G88,4),0)","v":-0.93640000000000001}]
[]
["EXCHANGE GAS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D40","v":-969882.37722564349}]
["NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D40","v":-2551124.4161089598}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G92-G93","v":1581242.0388833163}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G94/G93,4),0)","v":-0.61980000000000002}]
[]
["GAS WITHDRAWN FROM STORAGE - THE PURPOSE OF THIS ADJUSTMENT",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D41","v":1221418.8771151099}]
["IS TO REFLECT THE NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE ",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D41","v":18832324.271788422}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G97-G98","v":-17610905.39467331}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G99/G98,4),0)","v":-0.93510000000000004}]
[]
["GAS USED FOR OTHER UTILITY OPERATIONS - THE PURPOSE OF THIS ADJUSTMENT",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D42","v":-122013.11615234693}]
["IS TO REFLECT THE NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE ",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D42","v":-154270.2594098635}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G102-G103","v":32257.143257516567}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G104/G103,4),0)","v":-0.20910000000000001}]
[]
["EXCHANGE FEES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT ",null,{"$f":"C77","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D43","v":0}]
["THE NORMALIZATION OF GAS COST RECOVERIES DUE TO THE CHANGE",null,{"$f":"C78","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!D43","v":0}]
["FROM BASE YEAR TO FORECASTED VOLUMES.",null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G107-G108","v":0}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G109/G108,4),0)","v":0}]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E14:E62,E16,G14:G62)-SUMIF(E77:E109,E16,G77:G109)","v":314373.40547957644}]
[null,null,null,null,"Check to D-1.A ",null,{"$f":"IF(ROUND((G112-'D-1.A (BP IS Adj Summary)'!J144),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,{"$f":"G112-'D-1.A (BP IS Adj Summary)'!J144","v":0}]

{"sheet":"D-2.4","index":74,"n_rows":134,"n_cols":7,"rows_kept":134,"cut":false,"hidden":false,"merged":[[125,0,128,0],[100,0,103,0],[119,0,122,0],[113,0,116,0],[19,0,23,0],[26,0,29,0],[44,0,47,0],[106,0,110,0],[76,0,76,6],[73,0,73,6],[74,0,74,6],[62,0,65,0],[68,0,71,0],[86,0,91,0],[94,0,97,0],[75,0,75,6],[38,0,41,0],[32,0,35,0],[56,0,59,0],[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[13,0,16,0],[50,0,53,0]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C26","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$26","v":"SCHEDULE D-2.4"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 of 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B56","v":"WITNESS: C. INSCHO"}]
[]
[null,null,"REFERENCE SUPPORTING"]
["PURPOSE AND DESCRIPTION",null,"SCHEDULE / WORKPAPERS",null,null,null,"AMOUNT"]
[]
["ADJ 1"]
["NET LABOR - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT COLUMBIA'S ESTIMATED EMPLOYEE HEADCOUNT, PAYROLL, CHARGES TO BALANCE SHEET, AND CHARGES TO AND FROM AFFILIATES TO ARRIVE AT NET LABOR INCLUDED IN O&M EXPENSE.  THE ADJUSTMENT REFLETS A WAGE GUIDELINE INCREASE OF 3%, SHORT TERM INCENTIVE PLAN, LONG TERM INCENTIVE PLAN, AND PROFIT SHARING.",null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O6","v":"WORKPAPER WPD-2.4.B"},null,"FORECASTED",null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O17+'WPD-2.4.B FTP O&M by Category'!O18+'WPD-2.4.B FTP O&M by Category'!O19+'WPD-2.4.B FTP O&M by Category'!O20","v":13889558.744881209}]
[null,null,{"$f":"'WPD-2.4.A BP O&M by Category'!O6","v":"WORKPAPER WPD-2.4.A"},null,"BASE-UNADJUSTED",null,{"$f":"'WPD-2.4.A BP O&M by Category'!O17+'WPD-2.4.A BP O&M by Category'!O18+'WPD-2.4.A BP O&M by Category'!O19+'WPD-2.4.A BP O&M by Category'!O20","v":14790610.398374597}]
[null,null,null,null,"ADJUSTMENT",null,{"$f":"G14-G15","v":-901051.65349338762}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G16/G15,4),0)","v":-6.0900000000000003E-2}]
[]
["ADJ 2"]
["EMPLOYEE BENEFITS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT A LEVEL OF PENSION, INSURED PLANS (MEDICAL, DENTAL, GROUP LIFE, LONG-TERM DISABILITY, EMPLOYEE ASSISTANCE PLAN, POST-EMPLOYMENT, VISION) AND THRIFT PLAN NET OF RELATED BENEFITS TRANSFERS ASSOCIATED WITH CAPITALIZED BENEFITS COSTS AND BILLINGS TO AND FROM AFFILIATES PER THE COMPANY'S ACTUARIAL STUDIES.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O28-G14","v":3140040.0000029989}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O28-G15","v":3336653.4668920022}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G20-G21","v":-196613.46688900329}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G22/G21,4),0)","v":-5.8900000000000001E-2}]
[]
[]
["ADJ 3"]
["MATERIALS AND SUPPLIES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED MATERIALS AND SUPPLIES REQUIRED FOR OPERATING PROJECTS AND ADMINISTRATION.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O30","v":2167412.0490944432}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O30","v":2434487.4748312817}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G27-G28","v":-267075.42573683849}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G29/G28,4),0)","v":-0.10970000000000001}]
[]
["ADJ 4"]
["ADVERTISING - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED 811 PUBLIC AWARENESS ADVERTISING EXPENSES. THIS CATEGORY IS FURTHER ADJUSTED FOR NON-RECOVERABLE EXPENSES ON SCHEDULE D-2.7.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O31","v":9024}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O31","v":19838.2}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G33-G34","v":-10814.2}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G35/G34,4),0)","v":-0.54510000000000003}]
[]
["ADJ 5"]
["OUTSIDE SERVICES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED FEES PAID TO AUDITORS, FINANCIAL INSTITUTIONS, COLLECTION AGENCIES, BENEFITS ADMINSTRATORS, CONSULTANTS, OUTSIDE CONTRACTORS, TEMPORARY EMPLOYMENT SERVICES, OUTSIDE COUNSEL, AND OTHERS FOR SERVICES RENDERED.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O32+'WPD-2.4.B FTP O&M by Category'!O33+'WPD-2.4.B FTP O&M by Category'!O34","v":5900840.1227086997}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O32+'WPD-2.4.A BP O&M by Category'!O33+'WPD-2.4.A BP O&M by Category'!O34","v":5016929.2109544631}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G39-G40","v":883910.91175423656}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G41/G40,4),0)","v":0.1762}]
[]
["ADJ 6"]
["RENTS AND LEASES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED RENTS AND LEASES RELATED TO BUILDINGS, COMMUNICATIONS EQUIPMENT, OFFICE EQUIPMENT AND FURNITURE, DEDICATED TELEPHONE LINES AND OTHER MISCELLANEOUS RENTS.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O35+'WPD-2.4.B FTP O&M by Category'!O36","v":-110780.08643147031}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O35+'WPD-2.4.A BP O&M by Category'!O36","v":-83897.363110735139}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G45-G46","v":-26882.723320735167}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G47/G46,4),0)","v":0.32040000000000002}]
[]
["ADJ 7"]
["CORPORATE INSURANCE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE CORPORATE INSURANCE DEPARTMENT'S ESTIMATE OF PREMIUMS FOR PROPERTY AND LIABILITY.  THIS CATEGORY IS FURTHER ADJUSTED TO REFLECT CURRENT EFFECTIVE POLICIES AND ALLOCATIONS ON SCHEDULE D-2.7.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O37","v":1604397.1738300002}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O37","v":1557694.6244379999}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G51-G52","v":46702.549392000306}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G53/G52,4),0)","v":0.03}]
[]
["ADJ 8"]
["INJURIES & DAMAGES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFECT THE LOSSES AND CLAIMS ASSOCIATED WITH AUTO AND GENERAL INJURIES AND DAMAGES, AS WELL AS WORKERS' COMPENSATION.",null,{"$f":"C14","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O46","v":144435.90427199999}]
[null,null,{"$f":"C15","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O46","v":71756.462136000002}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G57-G58","v":72679.442135999983}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G59/G58,4),0)","v":1.0128999999999999}]
[]
["ADJ 9"]
["EMPLOYEE EXPENSES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED EXPENSES INCURRED BY EMPLOYEES FOR BUSINESS TRAVEL, MEALS AND MEETINGS; MEMBERSHIP DUES; RELOCATION EXPENSES; AND UNIFORMS, SAFETY SHOES AND GLASSES. THIS CATEGORY IS FURTHER ADJUSTED ON SCHEDULE D-2.7.",null,{"$f":"C57","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O38","v":525289.16901427857}]
[null,null,{"$f":"C58","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O38","v":479852.61104613927}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G63-G64","v":45436.557968139299}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G65/G64,4),0)","v":9.4700000000000006E-2}]
[]
["ADJ 10"]
["COMPANY MEMBERSHIPS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED MEMBERSHIPS TO INDUSTRY AND CIVIC ORGANIZATIONS INCLUDING THE AMERICAN GAS ASSOCIATION, KENTUCKY GAS ASSOCIATION, KENTUCKY CHAMBER OF COMMERCE, AND VARIOUS LOCAL CHAMBERS. THIS CATEGORY IS FURTHER ADJUSTED FOR NON-RECOVERABLE EXPENSES ON SCHEDULE D-2.7.",null,{"$f":"C63","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O39","v":149316}]
[null,null,{"$f":"C64","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O39","v":143568.69}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G69-G70","v":5747.3099999999977}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G71/G70,4),0)","v":0.04}]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"G6","v":"SCHEDULE D-2.4"}]
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["WORKPAPER REFERENCE NO(S). ",null,null,null,null,null,{"$f":"G8","v":"WITNESS: C. INSCHO"}]
[]
[{"$f":"IF(A10=\"\",\"\",A10)","v":""},{"$f":"IF(B10=\"\",\"\",B10)","v":""},"REFERENCE SUPPORTING","","","",""]
[{"$f":"IF(A11=\"\",\"\",A11)","v":"PURPOSE AND DESCRIPTION"},{"$f":"IF(B11=\"\",\"\",B11)","v":""},"SCHEDULE / WORKPAPERS","","","","AMOUNT"]
[]
["ADJ 11"]
["CORPORATE SERVICE COMPANY - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE NISOURCE CORPORATE SERVICES COMPANY ESTIMATE OF SERVICES RENDERED TO COLUMBIA GAS OF KENTUCKY INCLUDING CONSTRUCTION AND ENGINEERING, GAS SUPPLY PLANNING, ROUTING AND DISPATCH, CALL CENTER OPERATIONS, SAFETY AND UTILITY OPERATION SUPPORT, AS WELL AS CENTRALIZED CORPORATE FUNCTIONS SUCH AS ACCOUNTING AND INFORMATION TECHNOLOGY. THIS CATEGORY IS FURTHER ADJUSTED FOR NON-RECOVERABLE EXPENSES ON SCHEDULE D-2.7.",null,{"$f":"C69","v":"WORKPAPER WPD-2.4.B"},null,"FORECASTED",null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O41","v":24342684.276978515}]
[null,null,{"$f":"C70","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O41","v":25498587.472638845}]
[null,null,null,null,"ADJUSTMENT",null,{"$f":"G87-G88","v":-1155903.1956603304}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G89/G88,4),0)","v":-4.53E-2}]
[]
[]
[]
["ADJ 12"]
["UNCOLLECTIBLE ACCOUNTS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT AN AMOUNT OF EXPENSE AND CORRESPONDING RESERVE ACCRUAL FOR ACCOUNTS RECEIVABLE - UTILITY SERVICE ESTIMATED TO BE UNCOLLECTIBLE.  THIS CATEGORY IS FURTHER ADJUSTED IN SCHEDULE D-2.7 TO REFLECT THE EXPECTED UNCOLLECTIBLE EXPENSE BASED ON REVENUES IN THE FORECASTED TEST PERIOD.",null,{"$f":"C87","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O42+'WPD-2.4.B FTP O&M by Category'!O43","v":1108158.3115559712}]
[null,null,{"$f":"C88","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O42+'WPD-2.4.A BP O&M by Category'!O43","v":1079594.4025340609}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G95-G96","v":28563.90902191028}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G97/G96,4),0)","v":2.6499999999999999E-2}]
[]
["ADJ 13"]
["MISCELLANEOUS REVENUE ADJUSTMENTS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED AMOUNTS TO BE RECEIVED FOR INSTALLATION WORK ON CUSTOMER PREMISES AND AMOUNTS TO BE RECOVERED RELATED DAMAGES TO COMPANY FACILITIES.",null,{"$f":"C95","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O44","v":-129266.36912600001}]
[null,null,{"$f":"C96","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O44","v":-86890.030628000008}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G101-G102","v":-42376.338497999997}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G103/G102,4),0)","v":0.48770000000000002}]
[]
["ADJ 14"]
["ENERGY ASSISTANCE PROGRAM TRACKER AND MISCELLANEIOUS REVENUE TRACKER - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE AMOUNTS TO BE RECOVERED THROUGH COMPANY'S APPROVED O&M TRACKER MECHANISMS, SPECIFICALLY THE ENERGY ASSISTANCE PROGRAM (EAP) AND ENERGY EFFICIENCY CONSERVATION PROGRAM (EECP) TRACKERS.  THIS CATEGORY IS FURTHER ADJUSTED ON SCHEDULE D-2.7 TO MATCH THE O&M TRACKER EXPENSE TO REVENUE IN THE FORECASTED TEST PERIOD.",null,{"$f":"C101","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O47+'WPD-2.4.B FTP O&M by Category'!O48","v":578807.58666599996}]
[null,null,{"$f":"C102","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O47+'WPD-2.4.A BP O&M by Category'!O48","v":606642.13177999994}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G107-G108","v":-27834.545113999979}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G109/G108,4),0)","v":-4.5900000000000003E-2}]
[]
[]
["ADJ 15"]
["CLEARING ACCOUNTS - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT AMOUNTS TO BE CLEARED FROM CLEARING ACCOUNTS FOR FLEET USAGE.  THIS INCLUDES COSTS OF MAINTAINING FLEET OF AUTOS, TRUCKS, AND GENERAL TOOLS AND HOURS OF USAGE.",null,{"$f":"C107","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O49","v":3130078.0583198643}]
[null,null,{"$f":"C108","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O49","v":2869588.8291599327}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G114-G115","v":260489.22915993165}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G116/G115,4),0)","v":9.0800000000000006E-2}]
[]
["ADJ 16"]
["UTILITIES/FUEL - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE ESTIMATED UTILITIES USED IN COMPANY OPERATIONS INCLUDING ELECTRICITY, GAS, WATER AND SEWER, TELEPHONE, AND TELECOMMUNICATIONS.",null,{"$f":"C114","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O40","v":813551.74930909695}]
[null,null,{"$f":"C115","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O40","v":826410.07722954871}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G120-G121","v":-12858.32792045176}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G122/G121,4),0)","v":-1.5599999999999999E-2}]
[]
["ADJ 17"]
["MISCELLANEOUS AND OTHER EXPENSES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT ESTIMATED EXPENSES FOR THE PUBLIC SERVICE COMMISSION ASSESSMENT, AND OTHER ITEMS NOT INCLUDED IN OTHER COST ELEMENTS.",null,{"$f":"C120","v":"WORKPAPER WPD-2.4.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O45+'WPD-2.4.B FTP O&M by Category'!O50+'WPD-2.4.B FTP O&M by Category'!O51","v":589837.79433286423}]
[null,null,{"$f":"C121","v":"WORKPAPER WPD-2.4.A"},null,{"$f":"$E$15","v":"BASE-UNADJUSTED"},null,{"$f":"'WPD-2.4.A BP O&M by Category'!O45+'WPD-2.4.A BP O&M by Category'!O50+'WPD-2.4.A BP O&M by Category'!O51","v":760155.705248932}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G126-G127","v":-170317.91091606778}]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G128/G127,4),0)","v":-0.22409999999999999}]
[]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E:E,E16,G:G)","v":-1468197.878116596}]
[null,null,null,null,"Check to D-1.A ",null,{"$f":"IF(ROUND((G132-'D-1.A (BP IS Adj Summary)'!K142-'D-1.A (BP IS Adj Summary)'!F64),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,{"$f":"G132-'D-1.A (BP IS Adj Summary)'!K142-'D-1.A (BP IS Adj Summary)'!F64","v":4.0699137739754754E-3}]

{"sheet":"WPD-2.4.A BP O&M by Category","index":75,"n_rows":54,"n_cols":18,"rows_kept":54,"cut":false,"hidden":false,"merged":[[0,0,0,14],[1,0,1,14],[2,0,2,14],[3,0,3,14]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C27","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$27","v":"WORKPAPER WPD-2.4.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 of 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B51","v":"WITNESSES: N. DAVIS"}]
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[]
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[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$17:B20))","v":4},"PROFIT SHARING",51965.4,13968.26,13968.26,32589.89,10657.17,10593.63,9931.6666659999973,9931.6666659999973,9931.6666659999973,9931.6666659999973,9931.6666659999973,9931.6666659999973,193332.60999600001]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$17:B21))","v":5},"EMPLOYEES' INSURANCE PLANS",150078.73999999996,146530.32000000007,173070.47000000015,142995.51,217131.88000000006,191781.77999999997,82872.535938000015,92139.907778000023,137543.96817500002,138386.165847,91565.713699000029,174987.50252099999,1739084.4939580006]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$17:B22))","v":6},"OPEB EXPENSES (SERVICE)",3076.67,3358.7100000000005,3127,3137.76,2894.26,2619.6899999999987,2950,2950,2950,2950,2950,2950,35914.089999999997]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$17:B23))","v":7},"OPEB EXPENSES (NON-SERVICE)",-2829.83,2803.16,-13.329999999999927,-13.329999999999927,-10396.17,-10396.17,-3583.333333,-3583.333333,-3583.333333,-3583.333333,-3583.333333,-3583.333333,-42345.669997999998]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$17:B24))","v":8},"POST-EMPLOYMENT BENEFITS - FAS112",0,0,26485.72,0,0,0,0,0,0,0,0,0,26485.72]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$17:B25))","v":9},"PENSION EXPENSES (SERVICE)",13847.34,13459.069999999998,13313.539999999999,13371.639999999996,15784.84,14190.93,13029.166665999999,13029.166665999999,13029.166665999999,13029.166665999999,13029.166665999999,13029.166665999999,162142.35999600001]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$17:B26))","v":10},"PENSION EXPENSES (NON-SERVICE)",552728.92000000004,-5716.08,-5716.08,134365.92000000001,-16773.75,-16773.75,-7000,-7000,-7000,-7000,-7000,-7000,600115.18000000017]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$17:B27))","v":11},"401K",64817.180000000015,65118.639999999985,62062.569999999985,104759.49,47548.060000000005,66710.639999999941,62494.328356999999,67588.354724000004,63084.687392,65922.501856999996,80900.389202000006,64250.451403999999,815257.29293600004]
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[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$17:B29))","v":""}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$17:B30))","v":13},"MATERIALS & SUPPLIES",256809.52000000011,212183.84000000008,228747.37999999998,363106.61,114500.37000000008,167338.01000000004,165440.06766919285,169015.01594387786,174614.25380275786,201263.09785546886,200351.09441139386,181118.21514858984,{"$f":"SUM(C30:N30)","v":2434487.4748312817}]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$17:B31))","v":14},"ADVERTISING EXPENSE",705.47,797,197.53,13626.2,0,0,752,752,752,752,752,752,19838.2]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$17:B32))","v":15},"LEGAL FEES",0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$17:B33))","v":16},"AUDIT FEES",16425.78,17754.48,16425.78,18883.57,17072.89,17072.89,18869.818576586196,18869.818576586196,18869.818576586196,18869.818576586196,18869.818576586196,18869.818576586196,216854.30145951718]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$17:B34))","v":17},"OUTSIDE SERVICES",428448.92,468812.55000000005,438558.51999999979,-279980.37,251761.99000000002,185058.40999999997,590679.54529679287,526726.58727535489,563915.25821192097,537198.07240539091,566429.7123720909,522465.71393339499,4800074.9094949458]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$17:B35))","v":18},"LEASES BUILDING & LAND",-10798.820000000003,-10798.810000000003,-10798.830000000004,-10659.210000000003,-10659.190000000002,-10659.140000000003,-10872.407520183031,-10872.407520183031,-10872.407520183031,-10872.407520183031,-10872.407520183031,-10872.407520183031,-129608.44512109818]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$17:B36))","v":19},"LEASES OTHER",4213.01,2458.21,6304.23,4866.25,3438.04,2254.5500000000002,3597.9381617271715,3656.9246727271716,3833.5331707271716,3597.9381617271715,3656.9246727271716,3833.5331707271716,45711.082010363032]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$17:B37))","v":20},"CORPORATE INSURANCE",126508.35999999997,124285.11999999998,123363.40000000001,123830.51,138769.29,126427.51,130114.66199699999,130114.66199699999,130114.66199699999,130114.66199699999,137025.89322500001,137025.89322500001,1557694.6244379999]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$17:B38))","v":21},"EMPLOYEE EXPENSES",33423.079999999994,35542.42,33317.22,32280.069999999992,32616.389999999989,48886.179999999986,44345.333672523207,44345.333672523207,42822.220870523219,44345.333672523207,44345.333672523207,43583.695485523218,479852.61104613927]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$17:B39))","v":22},"DUES & DONATIONS",625,16857.37,5000,37425.369999999995,1850,7152.95,24011,6659,6659,24011,6659,6659,143568.69]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$17:B40))","v":23},"UTILITIES",49017.80000000001,61221.42,74221.799999999988,91719.8,79919.030000000013,63615.839999999997,80069.392569758085,61505.38948075808,61676.17767175808,80069.392569758085,61505.38948075808,61868.64545675808,826410.07722954871]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$17:B41))","v":24},"CORPORATE SERVICE BILL",2244910.2500000009,2296576.8900000006,2414652.4700000007,2301114.44,1879804.84,2084756.7200000002,2019038.6555120642,2038336.3681643794,2046401.6522176825,2058052.6413958308,2056846.0227970062,2058096.52255188,25498587.472638845]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$17:B42))","v":25},"UNCOLLECTIBLE-NON-GAS COST",11634.009999999998,48557.43,111824.04000000001,135018.35,131936.26999999996,109498.01,96373.690057132058,65041.848413539716,48608.999648596779,40769.075620770724,39861.096330098546,40536.154313923107,879658.97438406083]
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{"sheet":"WPD-2.4.B FTP O&M by Category","index":76,"n_rows":57,"n_cols":24,"rows_kept":57,"cut":false,"hidden":false,"merged":[[0,0,0,14],[1,0,1,14],[2,0,2,14],[3,0,3,14],[34,20,35,20],[16,20,19,20],[20,20,26,20],[31,20,33,20],[16,21,19,21],[20,21,26,21],[31,21,33,21],[49,21,50,21],[49,20,50,20],[34,21,35,21],[41,20,42,20],[41,21,42,21],[46,20,47,20],[46,21,47,21]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C28","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
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[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 of 1",null,"Adjustment","Total 2027",null,"Unadjusted"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B51","v":"WITNESSES: N. DAVIS"}]
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[]
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["NO.","PURPOSE AND DESCRIPTION",{"$f":"+'C-2.2.B Total Co Accts Activ'!D12","v":"JAN 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!E12","v":"FEB 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!F12","v":"MAR 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!G12","v":"APR 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!H12","v":"MAY 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!I12","v":"JUN 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!J12","v":"JUL 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!K12","v":"AUG 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!L12","v":"SEP 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!M12","v":"OCT 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!N12","v":"NOV 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!O12","v":"DEC 2027"},{"$f":"+'C-2.2.B Total Co Accts Activ'!P12","v":"TOTAL"}]
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[null,"OPERATING AND MAINTENANCE EXPENSE"]
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[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$17:B38))","v":21},"EMPLOYEE EXPENSES",45105.75890752321,42821.220870523219,44345.333672523207,44345.333672523207,42822.220870523219,44345.333672523207,44345.333672523207,43583.695485523218,43583.69625652321,44345.334443523214,42062.211233523209,43583.69625652321,525289.16901427857,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B38,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":-52088.211708400006},473200.95730587858,-2.5708399945870042E-2,{"$f":"+O38-'WPD-2.4.A BP O&M by Category'!O38","v":45436.557968139299},{"$f":"+T38","v":45436.557968139299},9]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$17:B39))","v":22},"DUES & DONATIONS",6659,6659,24011,6659,6659,24011,6659,6659,24011,6659,6659,24011,149316,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B39,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":-22242.10268},127073.89732,3.2000000646803528E-4,{"$f":"+O39-'WPD-2.4.A BP O&M by Category'!O39","v":5747.3099999999977},{"$f":"+T39","v":5747.3099999999977},10]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$17:B40))","v":23},"UTILITIES",61886.218911758078,61676.17767175808,80069.392569758085,61505.38948075808,61676.17767175808,80069.392569758085,61505.38948075808,61868.64545675808,79875.960699758085,61319.392569758078,61480.966769758081,80618.64545675808,813551.74930909695,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B40,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":0},813551.74930909695,0,{"$f":"+O40-'WPD-2.4.A BP O&M by Category'!O40","v":-12858.32792045176},{"$f":"+T40","v":-12858.32792045176},16]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$17:B41))","v":24},"CORPORATE SERVICE BILL",2002206.186791315,2097135.5159169321,1980894.0247163079,2001346.2938917615,2007230.7450473511,2020332.1725404083,2013908.0740900205,2018338.1047401284,2098339.6407736698,2008662.233559083,2060728.6672580501,2033562.6176534877,24342684.276978515,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B41,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)+'D-2.7'!G108+'D-1.B (FTP IS Adj Summary)'!S130+'WPD-2.7.J(1) NCSC Summa Adj.9.3'!G46","v":-263250.85189687158},24079433.425081644,-6.8968646228313446E-3,{"$f":"+O41-'WPD-2.4.A BP O&M by Category'!O41","v":-1155903.1956603304},{"$f":"+T41","v":-1155903.1956603304},11]
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[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$17:B43))","v":26},"UNCOLLECTIBLE-GAS COST",59018.721920000004,38588.715435999999,21741.647649999999,10239.199844000001,5147.059894,4124.6279809999996,3095.168408,3011.3843729999999,3326.6393950000001,7896.2260669999996,22179.364131999999,37112.758234000001,215481.51333400002,null,{"$f":"+'D-2.7'!G42","v":-16328.513334000017},199153,-3.3400004031136632E-4,{"$f":"+O43-'WPD-2.4.A BP O&M by Category'!O43","v":15546.085184000025}]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$17:B44))","v":27},"MISCELLANEOUS REVENUE ADJUSTMENT",-10772.178379999999,-11903.855170000001,-9640.5473039999997,-10206.36284,-11903.855170000001,-9640.5473039999997,-10206.36284,-11903.855170000001,-9640.5473039999997,-9640.5473039999997,-11903.855170000001,-11903.855170000001,-129266.36912600001,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B44,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":0},-129266.36912600001,0,{"$f":"+O44-'WPD-2.4.A BP O&M by Category'!O44","v":-42376.338497999997},{"$f":"+T44","v":-42376.338497999997},13]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$17:B45))","v":28},"AMORTIZATIONS",19118,19118,19118,19118,19118,19118,19118,19118,19118,19118,19118,19118,229416,null,{"$f":"+'D-2.7'!G62","v":1071912},1301328,0,{"$f":"+O45-'WPD-2.4.A BP O&M by Category'!O45","v":0},"See Below",17]
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[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$17:B47))","v":30},"ENERGY ASSISTANCE PROGRAM TRACKER",37847.825709999997,37864.692600000002,37770.539504,37626.992644999998,37454.019276999999,37265.088276000002,37238.671756999996,37175.849160999998,37035.705575,37164.743478999997,37835.376237999997,38023.082442999999,450302.58666499995,null,{"$f":"+'D-2.7'!G16","v":2299.3133350000717},452601.9,3.3350000740028918E-3,{"$f":"+O47-'WPD-2.4.A BP O&M by Category'!O47","v":-1688.8739549999591},{"$f":"+T47+T48","v":-27834.545113999979},14]
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[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$17:B49))","v":32},"CLEARING ACCOUNTS",260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,260839.83819332201,3130078.0583198643,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B49,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":0},3130078.0583198643,0,{"$f":"+O49-'WPD-2.4.A BP O&M by Category'!O49","v":260489.22915993165},{"$f":"+T49","v":260489.22915993165},15]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$17:B50))","v":33},"COMMISSION FEES",23767,23767,23767,23767,23767,23767,23767,23767,23767,23767,23767,23767,285204,null,{"$f":"'WPD-2.7.F PSC Fees'!F20","v":84550.883900000015},369754.88390000002,-1.0000000474974513E-4,{"$f":"+O50-'WPD-2.4.A BP O&M by Category'!O50","v":-34621.709999999963},{"$f":"T45+T50+T51","v":-170317.91091606783},17]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$17:B51))","v":34},"MISCELLANEOUS & OTHER",6653.0576019886857,6627.3057669886857,6429.0253709886856,6314.0653709886856,5983.7457669886853,6314.0653709886856,6314.0653709886856,6148.8079979886852,6149.8079979886852,6315.0653709886856,5818.9743479886856,6149.8079979886852,75217.794332864214,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$M$3:$M$116,$B51,'INPUT - FTP O&M Excld FERC List'!$H$3:$H$116)","v":-12276.806640000001},62940.987692864212,7.3599999814177863E-3,{"$f":"+O51-'WPD-2.4.A BP O&M by Category'!O51","v":-135696.20091606787}]
[{"$f":"IF(ISBLANK(B52),\"\",COUNTA($B$17:B52))","v":35},"OTHER O&M ",{"$f":"SUM(C30:C51)","v":3281301.8348835488},3394144.9131279816,3502248.5838607913,3392494.7852548989,3397669.277387992,3440404.7368554049,3437650.2268369687,3374410.7339034015,3534050.031235666,3342066.3028570809,3328657.5332141188,3398686.7811064119,40823785.740524255,null,{"$f":"SUM(Q30:Q51)","v":213340.3558951864},{"$f":"SUM(R30:R51)","v":41037126.096419446},{"$f":"SUM(S30:S51)","v":-2.5104807318712119E-2},{"$f":"SUM(T30:T51)","v":-370532.75773420546},{"$f":"SUM(U30:U51)","v":-370532.75773420546}]
[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$17:B53))","v":""}]
[{"$f":"IF(ISBLANK(B54),\"\",COUNTA($B$17:B54))","v":36},{"$f":"\"TOTAL \"&B15","v":"TOTAL OPERATING AND MAINTENANCE EXPENSE"},{"$f":"C28+C52","v":4712941.4860707149},4957882.6636947477,4858419.4589080885,4759224.2914071959,4793241.3197721895,4805134.7422236027,4825615.0817512665,4757210.6186975986,5339547.2178208642,4694128.8936822787,4668166.4414343163,4681872.2699456103,57853384.485408463,null,{"$f":"Q28+Q52","v":1236740.6327229771},{"$f":"R52+R28","v":59090125.118131444},{"$f":"S28+S52","v":-2.5104807318712119E-2},{"$f":"T28+T52","v":-1468197.8781165937},{"$f":"U28+U52","v":-1468197.8781165937},null,"C-2.2.B Base O&M (Unadjusted) Check:"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+Q54-'D-1.B (FTP IS Adj Summary)'!V130","v":-0.26326309307478368},null,null,{"$f":"O54-'WPD-2.4.A BP O&M by Category'!O54","v":-1468197.8781165928}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND((Q56),0)=0,\"OK\",\"CHECK\")","v":"OK"},null,null,{"$f":"IF(ROUND((T56-T54),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C29","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B23","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026 AND THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$29","v":"SCHEDULE D-2.5"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 of 1"]
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["ADJ 1"]
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[null,null,{"$f":"'D-1.A (BP IS Adj Summary)'!P7","v":"SCHEDULE D-1.A"},null,"BASE-ADJUSTED",null,{"$f":"'D-1.A (BP IS Adj Summary)'!H133","v":29830448.664252002}]
[null,null,null,null,"ADJUSTMENT",null,{"$f":"G14-G15","v":3421472.6085791327}]
[null,null,null,null,null,null,{"$f":"ROUND(G16/G15,4)","v":0.1147}]
[]
["ADJ 2"]
["TAXES OTHER THAN INCOME TAXES - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT A LEVEL OF PROPERTY TAX RELATED TO PROPERTY, PLANT AND EQUIPMENT, CHANGES IN TAXABLE STORAGE GAS AND AN INCREASED LEVEL OF PAYROLL TAXES. THIS CATEGORY IS FURTHER ADJUSTED ON SCHEDULE D-2.7.",null,{"$f":"C14","v":"SCHEDULE D-1.B"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D137","v":10790849.789288001}]
[null,null,{"$f":"C15","v":"SCHEDULE D-1.A"},null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,{"$f":"'D-1.A (BP IS Adj Summary)'!H138","v":9237227.3191065844}]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G20-G21","v":1553622.4701814167}]
[null,null,null,null,null,null,{"$f":"ROUND(G22/G21,4)","v":0.16819999999999999}]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E:E,E16,G:G)","v":4975095.0787605494}]
[null,null,null,null,"Check to D-1.A ",null,{"$f":"IF(ROUND((G25--'D-1.A (BP IS Adj Summary)'!L144),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,{"$f":"G25--'D-1.A (BP IS Adj Summary)'!L144","v":0}]
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[]
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[]
[]
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[null,"Reference Supporting"]
[null,"Workpapers"]
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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C21","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$30","v":"SCHEDULE D-2.6"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B58","v":"WITNESS: J. C. WOZNIAK"}]
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[null,null,"REFERENCE SUPPORTING"]
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["ADJ 1"]
["SALE OF GAS-RESIDENTIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE FORECASTED TEST PERIOD ",null,null,null,"FORECASTED",null,{"$f":"G15+G16","v":124970792.8}]
["SMRP RIDER REVENUES.",null,null,null,"FORECASTED-UNADJUSTED",null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D18","v":129099092.19}]
[null,null,"SCH M-2.2",null,"ADJUSTMENT",null,-4128299.39]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G16/G15,4),0)","v":-3.2000000000000001E-2}]
[]
["SALE OF GAS-COMMERCIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE FORECASTED TEST PERIOD ",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G20+G21","v":58167906.770000003}]
["SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D19","v":59659397.950000003}]
[null,null,{"$f":"C16","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,-1491491.18]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G21/G20,4),0)","v":-2.5000000000000001E-2}]
[]
["SALE OF GAS-INDUSTRIAL - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE FORECASTED TEST PERIOD ",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G25+G26","v":2512469.5299999998}]
["SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D20","v":2602941.92}]
[null,null,{"$f":"C16","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,-90472.39]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G26/G25,4),0)","v":-3.4799999999999998E-2}]
[]
["SALE OF GAS-OTHER - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE FORECASTED TEST PERIOD ",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G30+G31","v":0}]
["SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D21","v":0}]
[null,null,{"$f":"C16","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,0]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G31/G30,4),0)","v":0}]
[]
["SALE OF GAS-PUBLIC UTILITIES - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE FORECASTED TEST PERIOD ",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G35+G36","v":108928.14999999998}]
["SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D22","v":111177.67999999998}]
[null,null,{"$f":"C16","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,-2249.5300000000002]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G36/G35,4),0)","v":-2.0199999999999999E-2}]
[]
["ADJ 2"]
["REVENUE FROM GAS TRANSPORTATION TO OTHERS - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G41+G42","v":23559955.099999998}]
["FORECASTED TEST PERIOD SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D28","v":25007161.749999996}]
[null,null,{"$f":"C36","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,-1447206.65]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G42/G41,4),0)","v":-5.79E-2}]
[]
["REVENUE FROM GAS TRANSPORTATION TO OTHERS - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"G46+G47","v":180124.69000000003}]
["FORECASTED TEST PERIOD SMRP RIDER REVENUES.",null,null,null,{"$f":"$E$15","v":"FORECASTED-UNADJUSTED"},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!D30","v":180124.69000000003}]
[null,null,{"$f":"C42","v":"SCH M-2.2"},null,{"$f":"$E$16","v":"ADJUSTMENT"},null,0]
[null,null,null,null,null,null,{"$f":"IFERROR(ROUND(G47/G46,4),0)","v":0}]
[]
[null,null,null,null,"Total",null,{"$f":"SUMIF(E:E,E16,G:G)","v":-7159719.1400000006}]
[null,null,null,null,"Check to D-1.B",null,{"$f":"IF(ROUND((G50-'D-1.B (FTP IS Adj Summary)'!E143),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

{"sheet":"D-2.7","index":79,"n_rows":123,"n_cols":11,"rows_kept":123,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[63,0,63,6],[13,0,15,0],[18,0,20,0],[29,0,31,0],[34,0,36,0],[39,0,41,0],[49,0,51,0],[23,0,26,0],[44,0,46,0],[54,0,56,0],[120,0,122,0],[59,0,61,0],[76,0,78,0],[81,0,84,0],[87,0,90,0],[115,0,117,0],[93,0,96,0],[105,0,107,0],[110,0,112,0],[64,0,64,6],[65,0,65,6],[66,0,66,6],[99,0,102,0]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C31","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index D'!$A$31","v":"SCHEDULE D-2.7"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 of 2"]
[{"$f":"'General Headers Index'!$B$40&\" WPD-2.7\"","v":"WORKPAPER REFERENCE NO(S): WPD-2.7"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
[null,null,"REFERENCE SUPPORTING"]
["PURPOSE AND DESCRIPTION",null,"SCHEDULE / WORKPAPERS",null,null,null,"AMOUNT"]
[]
["ADJ 1.1"]
["ENERGY ASSISTANCE PROGRAM TRACKER EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO MATCH TRACKER EXPENSE WITH THE TRACKER REVENUE INCLUDED IN FORECASTED TEST PERIOD OPERATING REVENUES.",null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!G6","v":"WORKPAPER WPD-2.7.A"},null,"FORECASTED",null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!G16","v":2299.3133350000717}]
[null,null,null,null,"BASE-ADJUSTED",null,0]
[null,null,null,null,"ADJUSTMENT",null,{"$f":"G14-G15","v":2299.3133350000717},null,"See check ADJ 1.2 below."]
[]
["ADJ 1.2"]
["ENERGY EFFICIENCY CONSERVATION PROGRAM TRACKER EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO MATCH TRACKER EXPENSE WITH THE TRACKER REVENUE INCLUDED IN FORECASTED TEST PERIOD OPERATING REVENUES.",null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!G6","v":"WORKPAPER WPD-2.7.A"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.A Tracker Expense Adj'!G23","v":-22897.890001000007}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,"D-1.B INCOME ADJ","Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G19-G20","v":-22897.890001000007},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!F143","v":20598.576665999935},{"$f":"(-G16-G21)-I21","v":0},{"$f":"IF(ROUND((J21),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 2"]
["COLUMBIA GAS OF KENTUKY (CKY) LABOR AND STI O&M, AND PAYROLL TAX EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO INCLUDE AN ANNUALIZED LEVEL OF EXPENSE BASED ON DECEMBER 2025 BASE SALARIES AND WAGE / MERIT INCREASES FOR 2026 AND 2027 OF 4%, PER THE TESTIMONY OF WITNESS OWENS, AND A THREE YEAR AVERAGE NORMALIZED LEVEL OF OVERTIME AND PREMIUM PAY.",null,{"$f":"'WPD-2.7.B(1) Summary Adj. 2'!G6","v":"WORKPAPER WPD-2.7.B(1)"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.B(1) Summary Adj. 2'!G36","v":1181452.4541566889}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G24-G25","v":1181452.4541566889},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!G143","v":-1181452.7173288981},{"$f":"-G26-I26","v":0.2631722092628479},{"$f":"IF(ROUND((J26),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[]
["ADJ 3"]
["ASC 712 (FAS 112) POST-EMPLOYMENT BENEFITS EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO INCLUDE A LEVEL OF EXPENSE IN THE FORECASTED TEST PERIOD BASED ON A FIVE YEAR AVERAGE OF ACTUAL EXPENSE.",null,{"$f":"'WPD-2.7.C ASC 712 Adj'!G6","v":"WORKPAPER WPD-2.7.C"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.C ASC 712 Adj'!G24","v":-32106}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G30-G31","v":-32106},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!H143","v":32106},{"$f":"-G32-I32","v":0},{"$f":"IF(ROUND((J32),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 4.1"]
["BASE RATE UNCOLLECTIBLE ACCOUNTS EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT UNCOLLECTIBLE ACCOUNTS EXPENSE BASED ON FORECASTED TEST PERIOD OPERATING REVENUES AND THE FIVE YEAR AVERAGE NORMALIZED CHARGE-OFF PERCENTAGE.",null,{"$f":"'WPD-2.7.D(1) Uncollectible Exp'!G6","v":"WORKPAPER WPD-2.7.D(1)"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.D(1) Uncollectible Exp'!G21","v":-291656.79822197114}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G35-G36","v":-291656.79822197114},null,"See check ADJ 3.2 below."]
[]
["ADJ 4.2"]
["GAS COST UNCOLLECTIBLE ACCOUNTS EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT UNCOLLECTIBLE ACCOUNTS EXPENSE BASED ON FORECASTED TEST PERIOD OPERATING REVENUES AND THE FIVE YEAR AVERAGE NORMALIZED CHARGE-OFF PERCENTAGE.",null,{"$f":"C35","v":"WORKPAPER WPD-2.7.D(1)"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.D(1) Uncollectible Exp'!G28","v":-16328.513334000017}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G40-G41","v":-16328.513334000017},null,"See check ADJ 3.3 below."]
[]
["ADJ 4.3"]
["UNCOLLECTIBLE GAS COST REVENUE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT UNCOLLECTIBLE ACCOUNTS EXPENSE BASED ON FORECASTED TEST PERIOD OPERATING REVENUES AND THE FIVE YEAR AVERAGE NORMALIZED CHARGE-OFF PERCENTAGE.",null,{"$f":"'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F6","v":"WORKPAPER WPD-2.7.D(3)"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F24","v":13277.109999999986}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G45-G46","v":13277.109999999986},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!I143","v":321262.42155597114},{"$f":"(-G37-G42+G47)-I47","v":0},{"$f":"IF(ROUND((J47),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 5"]
["CORPORATE INSURANCE EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT CORPORATE INSURANCE EXPENSE BASED ON THE LATEST KNOWN ANNUALIZED PREMIUMS FOR THE COMPANY'S PROPERTY, CASUALTY, WORKERS COMPENSATION, MEDICAL STOP LOSS, AND OTHER MISC. INSURANCE FOR 2025 / 2026 POLICY PERIODS. ",null,{"$f":"'WPD-2.7.E Corporate Insurance'!F6","v":"WORKPAPER WPD-2.7.E"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.E Corporate Insurance'!F16","v":-187813.19841757091}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G50-G51","v":-187813.19841757091},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!J143","v":187813.19841757091},{"$f":"-G52-I52","v":0},{"$f":"IF(ROUND((J52),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 6"]
["PSC ASSESSMENT FEE EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO UPDATE THE ASSESSMENT RATE FOR THE RECENT LEGISLATIVE HOUSE BILL 757.",null,{"$f":"'WPD-2.7.F PSC Fees'!F6","v":"WORKPAPER WPD-2.7.F"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.F PSC Fees'!F20","v":84550.883900000015}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G55-G56","v":84550.883900000015},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!K143","v":-84550.883900000015},{"$f":"-G57-I57","v":0},{"$f":"IF(ROUND((J57),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[null,null,null,null,null,null,null,null,"INPUT PRIOR CASE #","2024-00092"]
["ADJ 7",null,null,null,null,null,null,null,"INPUT PRIOR CASE $",945747]
[{"$f":"\"RATE CASE EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE THE ANNUAL AMORTIZATION RATE CASE EXPENSE FROM THE COMPANY'S PRIOR CASE (CASE \"&J58&\") OF \"&TEXT(J59,\"$0,000\")&\" AND INCLUDE PROJECTED RATE CASE EXPENSE OF \"&TEXT('WPD-2.7.G Rate Case Exp Adj'!G20,\"$0,000\")&\", TO BE AMORTIZED OVER A ONE YEAR PERIOD.\"","v":"RATE CASE EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REMOVE THE ANNUAL AMORTIZATION RATE CASE EXPENSE FROM THE COMPANY'S PRIOR CASE (CASE 2024-00092) OF $945,747 AND INCLUDE PROJECTED RATE CASE EXPENSE OF $1,071,912, TO BE AMORTIZED OVER A ONE YEAR PERIOD."},null,{"$f":"'WPD-2.7.G Rate Case Exp Adj'!G6","v":"WORKPAPER WPD-2.7.G"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.G Rate Case Exp Adj'!G20","v":1071912}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G60-G61","v":1071912},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!L143","v":-1071912},{"$f":"-G62-I62","v":0},{"$f":"IF(ROUND((J62),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"DETAILED ADJUSTMENTS"}]
[{"$f":"A4","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"G6","v":"SCHEDULE D-2.7"}]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 2 of 2"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S): WPD-2.7"},null,null,null,null,null,{"$f":"G8","v":"WITNESS: N. DAVIS"}]
[]
[{"$f":"IF(A10=\"\",\"\",A10)","v":""},{"$f":"IF(B10=\"\",\"\",B10)","v":""},"REFERENCE SUPPORTING","","","",""]
[{"$f":"IF(A11=\"\",\"\",A11)","v":"PURPOSE AND DESCRIPTION"},{"$f":"IF(B11=\"\",\"\",B11)","v":""},"SCHEDULE / WORKPAPERS","","","","AMOUNT"]
[]
["ADJ 8.1"]
["NON-RECOVERABLE CKY LOBBYING EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO RECOGNIZE THAT, IN PREVIOUS RATE PROCEEDINGS, THE COMMISSION HAS DECLINED TO PERMIT RECOVERY OF LOBBYING RELATED EXPENSES INCLUDING DUES AND DONATIONS.",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6","v":"WORKPAPER WPD-2.7.H"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.H CKY Exclusions'!G39","v":-105710.2868284}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G77-G78","v":-105710.2868284},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!M143","v":105710.2868284},{"$f":"-G79-I79","v":0},{"$f":"IF(ROUND((J79),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 8.2"]
["NON-RECOVERABLE CKY NON-LABOR EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO RECOGNIZE THAT, IN PREVIOUS RATE PROCEEDINGS, THE COMMISSION HAS DECLINED TO PERMIT RECOVERY OF CERTAIN MISCELLANEOUS EXPENSES. INCLUDED IN THIS ADJUSTMENT ARE DUES AND DONATIONS, CHARITABLE CONTRIBUTIONS, PROMOTIONAL ADVERTISING, EMPLOYEE EXPENSES, AND OTHER MISCELLANEOUS EXPENSES.",null,{"$f":"C77","v":"WORKPAPER WPD-2.7.H"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.H CKY Exclusions'!G41","v":-76198.762640000001}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G82-G83","v":-76198.762640000001},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!N143","v":76198.762549116174},{"$f":"-G84-I84","v":9.0883826487697661E-5},{"$f":"IF(ROUND((J84),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[]
["ADJ 9.1"]
["NON-RECOVERABLE NISOURCE CORPORATE SERVICE COMPANY (NCSC) BILLED TO COLUMBIA LOBBYING EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO RECOGNIZE THAT, IN PREVIOUS RATE PROCEEDINGS, THE COMMISSION HAS DECLINED TO PERMIT RECOVERY OF LOBBYING RELATED EXPENSES INCLUDING DUES AND DONATIONS, ADVERTISING, EMPLOYEE EXPENSES, OUTSIDE SERVICES, AND MATERIALS AND SUPPLIES EXPENSES.",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6","v":"WORKPAPER WPD-2.7.I"},null,"FORECASTED",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G53","v":-51412.037661599999}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,"ADJUSTMENT",null,{"$f":"G88-G89","v":-51412.037661599999},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!O143","v":51412.037661599992},{"$f":"-G90-I90","v":0},{"$f":"IF(ROUND((J90),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[]
["ADJ 9.2"]
["NON-RECOVERABLE NCSC BILLED TO COLUMBIA NON-LABOR EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO RECOGNIZE THAT, IN PREVIOUS RATEPROCEEDINGS, THE COMMISSION HAS DECLINED TO PERMIT RECOVERY OF CERTAIN EXPENSES BILLED EXPENSES. INCLUDED IN THIS ADJUSTMENT ARE DUES AND DONATIONS, CHARITABLE CONTRIBUTIONS, PROMOTIONAL ADVERTISING, EMPLOYEE EXPENSES, OUTSIDE SERVICES, AND OTHER MISCELLANEOUS EXPENSES.",null,{"$f":"C88","v":"WORKPAPER WPD-2.7.I"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G55","v":-223229.79224000001}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G94-G95","v":-223229.79224000001},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!P143","v":223229.79223999998},{"$f":"-G96-I96","v":0},{"$f":"IF(ROUND((J96),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[]
["ADJ 9.3"]
["NCSC BILLED TO COLUMBIA LABOR AND STI O&M, AND PAYROLL TAX EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO INCLUDE AN ANNUALIZED LEVEL OF EXPENSE BASED ON DECEMBER 2025 BASE SALARIES AND WAGE / MERIT INCREASES FOR 2026 AND 2027 OF 4%, PER THE TESTIMONY OF WITNESS OWENS, A THREE YEAR AVERAGE NORMALIZED LEVEL OF OVERTIME AND PREMIUM PAY, AND INCLUDES AN ADJUSTMENT FOR KNOWN AND ANTICIPATED POSTIONS HIRED / TO BE HIRED.",null,{"$f":"'WPD-2.7.J(1) NCSC Summa Adj.9.3'!G6","v":"WORKPAPER WPD-2.7.J(1)"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.J(1) NCSC Summa Adj.9.3'!G46","v":-125006.15507872932}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G100-G101","v":-125006.15507872932},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!Q143","v":125006.15507872932},{"$f":"-G102-I102","v":0},{"$f":"IF(ROUND((J102),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
[]
["ADJ 9.4"]
["RESIDENTIAL CUSTOMER TRANSACTION  NCSC BILLED TO COLUMBIA FEES - THE PURPOSE OF THIS ADJUSTMENT IS TO ANNUALIZE EXPENSE ASSOCIATED WITH PROVIDING CUSTOMERS THE OPPORTUNITY TO PAY BILLS BY CREDIT CARD, DEBIT CARD, ACH, CHECK TRANSACTIONS AND WALK-INS.",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'INPUT - NCSC Resi Cust Fees Adj'!D48","v":347948},null,"New Adjustment"]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G106-G107","v":347948},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!R143","v":-347948},{"$f":"-G108-I108","v":0},{"$f":"IF(ROUND((J108),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 9.5"]
["GENCO ALLOCATION ADJUSTMENT NCSC BILLED TO COLUMBIA - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT THE REMOVAL OF LABOR AND NON-LABOR EXPENSES INCLUDED IN THE COSTS ALLOCATED TO COLUMBIA.",null,null,null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'INPUT - NCSC CKY GenCo Adj'!AB31","v":-211550.86691654217},null,"New Adjustment"]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G111-G112","v":-211550.86691654217},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!S143","v":211550.86691654215},{"$f":"-G113-I113","v":0},{"$f":"IF(ROUND((J113),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 10"]
["DEPRECIATION AND AMORTIZATION EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT DEPRECIATION AND AMORTIZATION EXPENSE BASED ON NET PLANT BALANCES, UPDATED DEPRECIATION RATES, LESS 2025, 2026 & 2027 SMRP INVESTMENTS AS INCLUDED IN THIS RATE PROCEEDING.",null,{"$f":"'WPD-2.7.K Depr Amrt Expense'!G6","v":"WORKPAPER WPD-2.7.K"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.K Depr Amrt Expense'!G16","v":3656198.6593358144}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G116-G117","v":3656198.6593358144},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!T143","v":-3656198.6593358144},{"$f":"-G118-I118","v":0},{"$f":"IF(ROUND((J118),0)=0,\"OK\",\"CHECK\")","v":"OK"}]
[]
["ADJ 11"]
["PROPERTY TAX EXPENSE - THE PURPOSE OF THIS ADJUSTMENT IS TO REFLECT PROPERTY TAX EXPENSE BASED ON NET PLANT ADDITIONS AND GAS STORAGE BALANCE AS INCLUDED IN THIS RATE PROCEEDING, EXCLUSIVE OF 2025 AND 2026 SMRP NET PLANT ADDITIONS.",null,{"$f":"'WPD-2.7.L Property Tax'!J6","v":"WORKPAPER WPD-2.7.L"},null,{"$f":"$E$14","v":"FORECASTED"},null,{"$f":"'WPD-2.7.L Property Tax'!J51","v":-3386532.8318448029}]
[null,null,null,null,{"$f":"$E$15","v":"BASE-ADJUSTED"},null,0,null,{"$f":"$I$20","v":"D-1.B INCOME ADJ"},"Difference"]
[null,null,null,null,{"$f":"$E$16","v":"ADJUSTMENT"},null,{"$f":"G121-G122","v":-3386532.8318448029},null,{"$f":"'D-1.B (FTP IS Adj Summary)'!U143","v":3386532.8318448029},{"$f":"-G123-I123","v":0},{"$f":"IF(ROUND((J123),0)=0,\"OK\",\"CHECK\")","v":"OK"}]

{"sheet":"WPD-2.7.A Tracker Expense Adj","index":80,"n_rows":26,"n_cols":7,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C32","v":"TRACKER EXPENSE"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$32","v":"WORKPAPER WPD-2.7.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[{"$f":"IF(ISBLANK(C12),\"\",COUNTA($C$12:C12))","v":1},null,"Energy Assistance Program",null,"Schedule M-2.2, Column P",null,{"$f":"416290.5+36311.4","v":452601.9}]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$12:C13))","v":""}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$12:C14))","v":2},null,"Less: Test Year Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$47","v":"WORKPAPER WPD-2.4.B, Line 30"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O47","v":450302.58666499995}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$12:C15))","v":""}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$12:C16))","v":3},null,"Energy Assistance Program Adjustment",null,{"$f":"\"Line \" & A12 & \" - \" & \"Line \" & A14","v":"Line 1 - Line 2"},null,{"$f":"G12-G14","v":2299.3133350000717}]
[]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$12:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$12:C19))","v":4},null,"Energy Efficiency Conservation Program",null,{"$f":"$E$12","v":"Schedule M-2.2, Column P"},null,{"$f":"97134.45+8472.66","v":105607.11}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$12:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$12:C21))","v":5},null,"Less: Test Year Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$48","v":"WORKPAPER WPD-2.4.B, Line 31"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O48","v":128505.00000100001}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$12:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$12:C23))","v":6},null,"Energy Efficiency Conservation Program",null,{"$f":"\"Line \" & A19 & \" - \" & \"Line \" & A21","v":"Line 4 - Line 5"},null,{"$f":"G19-G21","v":-22897.890001000007}]
[]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$12:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$12:C26))","v":7},null,"Total Tracker Expense Adjustment",null,{"$f":"\"Line \" & A16 & \" + \" & \"Line \" & A23","v":"Line 3 + Line 6"},null,{"$f":"G16+G23+G34","v":-20598.576665999935}]

{"sheet":"WPD-2.7.B(1) Summary Adj. 2","index":81,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C33","v":"SUMMARY OF ANNUALIZED AND NORMALIZED COLUMBIA GAS OF KENTUKY LABOR O&M, STI O&M AND PAYROLL TAX EXPENSE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$33","v":"WORKPAPER WPD-2.7.B(1)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
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["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(C12),\"\",COUNTA($C$12:C12))","v":1},null,{"$f":"'WPD-2.7.B(2) Labor Adj 2'!C13","v":"Columbia Gas of Kentucky (Company 32) Unadjusted Forecasted Test Period (FTP) Labor O&M Expense"},null,{"$f":"'WPD-2.7.B(2) Labor Adj 2'!H13","v":"WORKPAPER WPD-2.4.B, Line 1"},null,{"$f":"'WPD-2.7.B(2) Labor Adj 2'!P13","v":11942246.263172209}]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$12:C13))","v":""}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$12:C14))","v":2},null,"Columbia Gas of Kentucky Unadjusted FTP Short-Term Incentive (STI) O&M Expense",null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!G12","v":"WORKPAPER WPD-2.4.B, Line 3"},null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!I12","v":959924.93692600017}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$12:C15))","v":""}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$12:C16))","v":3},null,"Columbia Gas of Kentucky Unadjusted FTP Payroll Tax Expense",null,{"$f":"'WPD-2.7.B(4) Payroll Tax Adj 2'!F12","v":"SCHEDULE C-2.2.B, Line 4"},null,{"$f":"'WPD-2.7.B(4) Payroll Tax Adj 2'!H12","v":947857.82928800036}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$12:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$12:C18))","v":4},null,"Total Columbia Gas of Kentucky Unadjusted FTP Labor O&M Expense, STI O&M Expense and Payroll Taxes",null,{"$f":"\"Sum of Lines \" & A12 & \" through \" & A16","v":"Sum of Lines 1 through 3"},null,{"$f":"SUM(G12:G17)","v":13850029.029386209}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$12:C19))","v":""}]
[]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$12:C21))","v":5},null,"Columbia Gas of Kentucky Adjusted FTP Labor O&M Expense",null,{"$f":"+'WPD-2.7.B(2) Labor Adj 2'!$P$6&\", Line \"&'WPD-2.7.B(2) Labor Adj 2'!$A$39","v":"WORKPAPER WPD-2.7.B(2), Line 13"},null,{"$f":"'WPD-2.7.B(2) Labor Adj 2'!P39","v":13008188}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$12:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$12:C23))","v":6},null,"Columbia Gas of Kentucky Adjusted FTP STI O&M Expense",null,{"$f":"+'WPD-2.7.B(3) STI Adj 2'!$I$6&\", Line \"&'WPD-2.7.B(3) STI Adj 2'!$A$20","v":"WORKPAPER WPD-2.7.B(3), Line 4"},null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!I20","v":967923.93692600017}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$12:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$12:C25))","v":7},null,"Columbia Gas of Kentucky Adjusted FTP Payroll Tax Expense",null,{"$f":"+'WPD-2.7.B(4) Payroll Tax Adj 2'!$H$6&\", Line \"&'WPD-2.7.B(4) Payroll Tax Adj 2'!$A$33","v":"WORKPAPER WPD-2.7.B(4), Line 11"},null,{"$f":"'WPD-2.7.B(4) Payroll Tax Adj 2'!H33","v":1055369.5466168986}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$12:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$12:C27))","v":8},null,"Total Columbia Gas of Kentucky Adjusted FTP Labor O&M Expense, STI O&M Expense and Payroll Taxes",null,{"$f":"\"Sum of Lines \" & A21 & \" through \" & A25","v":"Sum of Lines 5 through 7"},null,{"$f":"SUM(G21:G26)","v":15031481.483542899}]
[]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$12:C29))","v":""}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$12:C30))","v":9},null,"Columbia Gas of Kentucky FTP Labor O&M Expense Adjustment",null,{"$f":"\"Line \"&A21&\" - Line \"&A12","v":"Line 5 - Line 1"},null,{"$f":"G21-G12","v":1065941.7368277907}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$12:C31))","v":""}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$12:C32))","v":10},null,"Columbia Gas of Kentucky FTP STI O&M Expense Adjustment",null,{"$f":"\"Line \"&A23&\" - Line \"&A14","v":"Line 6 - Line 2"},null,{"$f":"G23-G14","v":7999}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$12:C33))","v":""}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$12:C34))","v":11},null,"Columbia Gas of Kentucky FTP Payroll Tax Expense Adjustment",null,{"$f":"\"Line \"&A25&\" - Line \"&A16","v":"Line 7 - Line 3"},null,{"$f":"G25-G16","v":107511.71732889826}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$12:C35))","v":""}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$12:C36))","v":12},null,"Total Columbia Gas of Kentucky FTP Labor O&M Expense, STI O&M Expense and Payroll Taxes Adjustment",null,{"$f":"\"Sum of Lines \" & A30 & \" through \" & A34","v":"Sum of Lines 9 through 11"},null,{"$f":"SUM(G30:G35)","v":1181452.4541566889}]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C34","v":"ANNUALIZED COLUMBIA GAS OF KENTUCKY LABOR O&M EXPENSE ADJUSTMENT "}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$34","v":"WORKPAPER WPD-2.7.B(2)"}]
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[]
["LINE",null,null,null,null,null,null,null,null,"NON-EXEMPT",null,"EXEMPT",null,null,null,"TOTAL"]
["NO.",null,"DESCRIPTION",null,null,null,null,"REFERENCE",null,"(NON-UNION)",null,"(NON-UNION)",null,"UNION",null,"AMOUNT"]
[null,null,null,null,null,null,null,null,null,"(1)",null,"(2)",null,"(3)",null,"(4 = 1 + 2 + 3)"]
[]
[{"$f":"IF(ISBLANK(P13),\"\",COUNTA($P$13:P13))","v":1},null,"Columbia Gas of Kentucky (Company 32) Unadjusted Forecasted Test Period (FTP) Labor O&M Expense",null,null,null,null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$17","v":"WORKPAPER WPD-2.4.B, Line 1"},null,null,null,null,null,null,null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O17","v":11942246.263172209}]
[{"$f":"IF(ISBLANK(P14),\"\",COUNTA($P$13:P14))","v":""}]
[{"$f":"IF(ISBLANK(P15),\"\",COUNTA($P$13:P15))","v":""},null,"Labor Annualization Adjustment"]
[{"$f":"IF(ISBLANK(P16),\"\",COUNTA($P$13:P16))","v":""}]
[{"$f":"IF(ISBLANK(P17),\"\",COUNTA($P$13:P17))","v":2},null,"Annual Gross Base Salaries at December 31, 2025 from the NiSource Payroll Department",null,null,null,null,null,null,{"$f":"1323747.87+320528","v":1644275.87},null,5951476.54,null,11609020.800000001,null,{"$f":"J17+L17+N17","v":19204773.210000001}]
[{"$f":"IF(ISBLANK(P18),\"\",COUNTA($P$13:P18))","v":""}]
[{"$f":"IF(ISBLANK(P19),\"\",COUNTA($P$13:P19))","v":3},null,"Percent Increase in 2026 at 3%",null,null,null,null,null,null,0.03,null,{"$f":"$J$19","v":0.03},null,{"$f":"$J$19","v":0.03},null,{"$f":"ROUND(P21/P17,4)","v":0.03}]
[{"$f":"IF(ISBLANK(P20),\"\",COUNTA($P$13:P20))","v":""}]
[{"$f":"IF(ISBLANK(P21),\"\",COUNTA($P$13:P21))","v":4},null,{"$f":"\"Total Labor Increase effective March 1, 2026\"","v":"Total Labor Increase effective March 1, 2026"},null,null,null,null,{"$f":"\"Line \" &A17 & \" × Line \" &A19","v":"Line 2 × Line 3"},null,{"$f":"ROUND(J17*J19,0)","v":49328},null,{"$f":"ROUND(L17*L19,0)","v":178544},null,{"$f":"ROUND(N17*N19,0)","v":348271},null,{"$f":"J21+L21+N21","v":576143}]
[{"$f":"IF(ISBLANK(P22),\"\",COUNTA($P$13:P22))","v":""}]
[{"$f":"IF(ISBLANK(P23),\"\",COUNTA($P$13:P23))","v":5},null,"Total Annualized Gross Base Salaries at December 31, 2026",null,null,null,null,{"$f":"\"Line \"&A17&\" + Line \"&A21","v":"Line 2 + Line 4"},null,{"$f":"J17+J21","v":1693603.87},null,{"$f":"L17+L21","v":6130020.54},null,{"$f":"N17+N21","v":11957291.800000001},null,{"$f":"P17+P21","v":19780916.210000001}]
[{"$f":"IF(ISBLANK(P24),\"\",COUNTA($P$13:P24))","v":""}]
[{"$f":"IF(ISBLANK(P25),\"\",COUNTA($P$13:P25))","v":6},null,"Percent Increase in 2027 at 4% [1]",null,null,null,null,null,null,{"$f":"+ROUND(4%*$D$57,4)","v":3.3500000000000002E-2},null,{"$f":"+ROUND(4%*$D$57,4)","v":3.3500000000000002E-2},null,{"$f":"+ROUND(4%*$D$57,4)","v":3.3500000000000002E-2},null,{"$f":"+ROUND(4%*$D$57,4)","v":3.3500000000000002E-2}]
[{"$f":"IF(ISBLANK(P26),\"\",COUNTA($P$13:P26))","v":""}]
[{"$f":"IF(ISBLANK(P27),\"\",COUNTA($P$13:P27))","v":7},null,{"$f":"\"Total Labor Increase effective March 1, 2027\"","v":"Total Labor Increase effective March 1, 2027"},null,null,null,null,{"$f":"\"Line \" &A23 & \" × Line \" &A25","v":"Line 5 × Line 6"},null,{"$f":"ROUND(J23*J25,0)","v":56736},null,{"$f":"ROUND(L23*L25,0)","v":205356},null,{"$f":"ROUND(N23*N25,0)","v":400569},null,{"$f":"J27+L27+N27","v":662661}]
[{"$f":"IF(ISBLANK(P28),\"\",COUNTA($P$13:P28))","v":""}]
[{"$f":"IF(ISBLANK(P29),\"\",COUNTA($P$13:P29))","v":8},null,"Total Annualized Gross Base Salaries at December 31, 2027",null,null,null,null,{"$f":"\"Line \"&A23&\" + Line \"&A27","v":"Line 5 + Line 7"},null,{"$f":"J23+J27","v":1750339.87},null,{"$f":"L23+L27","v":6335376.54},null,{"$f":"N23+N27","v":12357860.800000001},null,{"$f":"P23+P27","v":20443577.210000001}]
[{"$f":"IF(ISBLANK(P30),\"\",COUNTA($P$13:P30))","v":""}]
[{"$f":"IF(ISBLANK(P31),\"\",COUNTA($P$13:P31))","v":9},null,"Gross Overtime and Premium Pay Ratio [2]",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F65","v":9.8199999999999996E-2}]
[{"$f":"IF(ISBLANK(P32),\"\",COUNTA($P$13:P32))","v":""}]
[{"$f":"IF(ISBLANK(P33),\"\",COUNTA($P$13:P33))","v":10},null,"Gross Overtime and Premium Pay",null,null,null,null,{"$f":"\"Line \" &A29 & \" × Line \" &A31","v":"Line 8 × Line 9"},null,null,null,null,null,null,null,{"$f":"ROUND(P29*P31,0)","v":2007559}]
[{"$f":"IF(ISBLANK(P34),\"\",COUNTA($P$13:P34))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Spread across top 5 - 874, 878, 879, 887, 920"]
[{"$f":"IF(ISBLANK(P35),\"\",COUNTA($P$13:P35))","v":11},null,"Total Annualized Gross Base Salaries at December 31, 2027, plus Overtime and Premium Pay",null,null,null,null,{"$f":"\"Line \"&A29&\" + Line \"&A33","v":"Line 8 + Line 10"},null,null,null,null,null,null,null,{"$f":"P29+P33","v":22451136.210000001}]
[{"$f":"IF(ISBLANK(P36),\"\",COUNTA($P$13:P36))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,874,0.254,{"$f":"ROUND($P$41*S36,0)","v":270749}]
[{"$f":"IF(ISBLANK(P37),\"\",COUNTA($P$13:P37))","v":12},null,"Labor O&M Expense Ratio [3]",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F73","v":0.57940000000000003},null,878,0.1525,{"$f":"ROUND($P$41*S37,0)","v":162556}]
[{"$f":"IF(ISBLANK(P38),\"\",COUNTA($P$13:P38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,879,0.2601,{"$f":"ROUND($P$41*S38,0)+1","v":277252}]
[{"$f":"IF(ISBLANK(P39),\"\",COUNTA($P$13:P39))","v":13},null,"Total Annualized FTP Labor O&M Expense, including Overtime and Premium Pay, at December 31, 2027",null,null,null,null,{"$f":"\"Line \" &A35 & \" × Line \" &A37","v":"Line 11 × Line 12"},null,null,null,null,null,null,null,{"$f":"ROUND(P35*P37,0)","v":13008188},null,887,0.1462,{"$f":"ROUND($P$41*S39,0)","v":155841}]
[{"$f":"IF(ISBLANK(P40),\"\",COUNTA($P$13:P40))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,920,0.18720000000000001,{"$f":"ROUND($P$41*S40,0)","v":199544}]
[{"$f":"IF(ISBLANK(P41),\"\",COUNTA($P$13:P41))","v":14},null,"Total FTP Labor O&M Expense Adjustment",null,null,null,null,{"$f":"\"Line \"&A39&\" - Line \"&A13","v":"Line 13 - Line 1"},null,null,null,null,null,null,null,{"$f":"P39-P13","v":1065941.7368277907},null,null,{"$f":"SUM(S36:S40)","v":1},{"$f":"SUM(T36:T40)","v":1065942}]
[]
[null,null,"[1] Number of days between the wage / merit increase effective date and the effective date of new rates of the rate case."]
[null,null,null,2027]
[null,null,"March",31]
[null,null,"April",30]
[null,null,"May",31]
[null,null,"June",30]
[null,null,"July",31]
[null,null,"August",31]
[null,null,"September",30]
[null,null,"October",31]
[null,null,"November",30]
[null,null,"December",31]
[null,null,"Total",{"$f":"SUM(D45:D54)","v":306}]
[null,null,"# of Days in 2027",365]
[null,null,"% of Days in 2027",{"$f":"D55/D56","v":0.83835616438356164}]
[]
[null,null,"[2] Three year average (2023 - 2025) experience factor of gross labor distribution per Columbia Gas of Kentucky's general ledger."]
[null,null,null,"Overtime and Premium Pay to Total Straight-Time Labor Ratio"]
[null,null,"Calendar Year","Straight-Time","Overtime and Premium Pay","Overtime and Premium Pay Ratio"]
[null,null,2023,17888347.999999989,1669654.2099999995,{"$f":"ROUND(E62/D62,4)","v":9.3299999999999994E-2}]
[null,null,2024,18802897.849999912,1823204.0399999961,{"$f":"ROUND(E63/D63,4)","v":9.7000000000000003E-2}]
[null,null,2025,19100068.050000001,{"$f":"298341.95+1685832.93","v":1984174.88},0.10390000000000001]
[null,null,"3 Year Average",{"$f":"SUM(D62:D64)","v":55791313.899999902},{"$f":"SUM(E62:E64)","v":5477033.1299999952},{"$f":"ROUND(E65/D65,4)","v":9.8199999999999996E-2}]
[]
[null,null,"[3] Three year average (2023 - 2025) experience factor of gross labor distribution per Columbia Gas of Kentucky's general ledger."]
[null,null,null,"Labor O&M Expense Experience Ratio"]
[null,null,"Calendar Year","Gross Labor","O&M Expense Labor Distribution","Labor O&M Experience Ratio"]
[null,null,2023,19769931.260000017,11365702.520000003,{"$f":"ROUND(E70/D70,4)","v":0.57489999999999997}]
[null,null,2024,20816265.75999999,12000123.529999999,{"$f":"ROUND(E71/D71,4)","v":0.57650000000000001}]
[null,null,2025,21362721.439999979,12526304.429999996,0.58640000000000003]
[null,null,"3 Year Average",{"$f":"SUM(D70:D72)","v":61948918.459999993},{"$f":"SUM(E70:E72)","v":35892130.480000004},{"$f":"ROUND(E73/D73,4)","v":0.57940000000000003}]

{"sheet":"WPD-2.7.B(3) STI Adj 2","index":83,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[9,2,9,4]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C35","v":"NORMALIZED COLUMBIA GAS OF KENTUCKY SHORT-TERM INCENTIVE (STI) ADJUSTMENT "}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$35","v":"WORKPAPER WPD-2.7.B(3)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,null,null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(I12),\"\",COUNTA($I$12:I12))","v":1},null,"Columbia Gas of Kentucky (Company 32) Unadjusted Forecasted Test Period (FTP) STI O&M Expense",null,null,null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$19","v":"WORKPAPER WPD-2.4.B, Line 3"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O19","v":959924.93692600017}]
[{"$f":"IF(ISBLANK(I13),\"\",COUNTA($I$12:I13))","v":""}]
[{"$f":"IF(ISBLANK(I14),\"\",COUNTA($I$12:I14))","v":""},null,"STI Wage / Merit Adjustment"]
[{"$f":"IF(ISBLANK(I15),\"\",COUNTA($I$12:I15))","v":""}]
[{"$f":"IF(ISBLANK(I16),\"\",COUNTA($I$12:I16))","v":2},null,"Incremental Increase in 2027 of 1% (FTP STI Included 3%, Adjusted to 4% Anticipated Effective March 2027) [1]",null,null,null,null,null,{"$f":"0.01*(10/12)","v":8.3333333333333332E-3}]
[{"$f":"IF(ISBLANK(I17),\"\",COUNTA($I$12:I17))","v":""}]
[{"$f":"IF(ISBLANK(I18),\"\",COUNTA($I$12:I18))","v":3},null,"Columbia Gas of Kentucky FTP STI O&M Expense Wage / Merit Adjustment",null,null,null,{"$f":"\"Line \" &A12 & \" × Line \" &A16","v":"Line 1 × Line 2"},null,{"$f":"ROUND(I12*I16,0)","v":7999}]
[{"$f":"IF(ISBLANK(I19),\"\",COUNTA($I$12:I19))","v":""}]
[{"$f":"IF(ISBLANK(I20),\"\",COUNTA($I$12:I20))","v":4},null,"Columbia Gas of Kentucky Adjusted FTP STI O&M Expense",null,null,null,{"$f":"\"Line \"&A12&\" + Line \"&A18","v":"Line 1 + Line 3"},null,{"$f":"I12+I18","v":967923.93692600017}]
[]
[null,null,"[1] Number of days between the wage / merit increase effective date and the effective date of new rates of the rate case."]
[null,null,null,2027]
[null,null,"March",31]
[null,null,"April",30]
[null,null,"May",31]
[null,null,"June",30]
[null,null,"July",31]
[null,null,"August",31]
[null,null,"September",30]
[null,null,"October",31]
[null,null,"November",30]
[null,null,"December",31]
[null,null,"Total",{"$f":"SUM(D24:D33)","v":306}]
[null,null,"# of Days in 2027",365]
[null,null,"% of Days in 2027",{"$f":"D34/D35","v":0.83835616438356164}]

{"sheet":"WPD-2.7.B(4) Payroll Tax Adj 2","index":84,"n_rows":42,"n_cols":8,"rows_kept":42,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7],[2,0,2,7],[3,0,3,7],[9,2,9,3]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C36","v":"ANNUALIZED COLUMBIA GAS OF KENTUCKY PAYROLL TAX EXPENSE ADJUSTMENT "}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$36","v":"WORKPAPER WPD-2.7.B(4)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(H12),\"\",COUNTA($H$12:H12))","v":1},null,"Columbia Gas of Kentucky (Company 32) Unadjusted Forecasted Test Period (FTP) Payroll Tax Expense",null,null,{"$f":"+'C-2.2.B Total Co Accts Activ'!$P$6&\", Line \"&'C-2.2.B Total Co Accts Activ'!$A$19","v":"SCHEDULE C-2.2.B, Line 4"},null,{"$f":"'C-2.2.B Total Co Accts Activ'!$P$19","v":947857.82928800036}]
[{"$f":"IF(ISBLANK(H13),\"\",COUNTA($H$12:H13))","v":""}]
[{"$f":"IF(ISBLANK(H14),\"\",COUNTA($H$12:H14))","v":""},null,"Payroll Tax Expense Labor & STI Annualization / Normalization Adjustment"]
[{"$f":"IF(ISBLANK(H15),\"\",COUNTA($H$12:H15))","v":""}]
[{"$f":"IF(ISBLANK(H16),\"\",COUNTA($H$12:H16))","v":2},null,"Total Annualized Gross Base Salaries at December 31, 2027, plus Overtime and Premium Pay O&M Expense",null,null,{"$f":"+'WPD-2.7.B(2) Labor Adj 2'!$P$6&\", Line \"&'WPD-2.7.B(2) Labor Adj 2'!A39","v":"WORKPAPER WPD-2.7.B(2), Line 13"},null,{"$f":"'WPD-2.7.B(2) Labor Adj 2'!P39","v":13008188}]
[{"$f":"IF(ISBLANK(H17),\"\",COUNTA($H$12:H17))","v":3},null,"Columbia Gas of Kentucky Adjusted FTP STI O&M Expense",null,null,{"$f":"+'WPD-2.7.B(3) STI Adj 2'!$I$6&\", Line \"&'WPD-2.7.B(3) STI Adj 2'!$A$20","v":"WORKPAPER WPD-2.7.B(3), Line 4"},null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!I20","v":967923.93692600017}]
[{"$f":"IF(ISBLANK(H18),\"\",COUNTA($H$12:H18))","v":4},null,"Total Annualized Gross Base Salaries at December 31, 2027, plus Overtime and Premium Pay & Target STI",null,null,{"$f":"\"Line \"&A16&\" + Line \"&A17","v":"Line 2 + Line 3"},null,{"$f":"SUM(H16:H17)","v":13976111.936926}]
[{"$f":"IF(ISBLANK(H19),\"\",COUNTA($H$12:H19))","v":""}]
[{"$f":"IF(ISBLANK(H20),\"\",COUNTA($H$12:H20))","v":""}]
[{"$f":"IF(ISBLANK(H21),\"\",COUNTA($H$12:H21))","v":5},null,"Percentage of Wages Subject to Medicare Insurance and Social Security [1]",null,null,null,null,{"$f":"D42","v":0.98709000115289791}]
[{"$f":"IF(ISBLANK(H22),\"\",COUNTA($H$12:H22))","v":""}]
[{"$f":"IF(ISBLANK(H23),\"\",COUNTA($H$12:H23))","v":6},null,"O&M Labor Subject to F.I.C.A.",null,null,{"$f":"\"Line \" &A18 & \" × Line \" &A21","v":"Line 4 × Line 5"},null,{"$f":"H18*H21","v":13795680.347933315}]
[{"$f":"IF(ISBLANK(H24),\"\",COUNTA($H$12:H24))","v":""}]
[{"$f":"IF(ISBLANK(H25),\"\",COUNTA($H$12:H25))","v":7},null,"Medicare Insurance Rate",null,null,null,null,1.4500000000000001E-2]
[{"$f":"IF(ISBLANK(H26),\"\",COUNTA($H$12:H26))","v":""}]
[{"$f":"IF(ISBLANK(H27),\"\",COUNTA($H$12:H27))","v":8},null,"O&M Medicare Insurance",null,null,{"$f":"\"Line \" &A23 & \" × Line \" &A25","v":"Line 6 × Line 7"},null,{"$f":"H23*H25","v":200037.36504503308}]
[{"$f":"IF(ISBLANK(H28),\"\",COUNTA($H$12:H28))","v":""}]
[{"$f":"IF(ISBLANK(H29),\"\",COUNTA($H$12:H29))","v":9},null,"OASDI (or Social Security) Rate",null,null,null,null,6.2E-2]
[{"$f":"IF(ISBLANK(H30),\"\",COUNTA($H$12:H30))","v":""}]
[{"$f":"IF(ISBLANK(H31),\"\",COUNTA($H$12:H31))","v":10},null,"O&M OASDI",null,null,{"$f":"\"Line \" &A23 & \" × Line \" &A29","v":"Line 6 × Line 9"},null,{"$f":"H23*H29","v":855332.18157186545}]
[{"$f":"IF(ISBLANK(H32),\"\",COUNTA($H$12:H32))","v":""}]
[{"$f":"IF(ISBLANK(H33),\"\",COUNTA($H$12:H33))","v":11},null,"Annualized Payroll Tax Expense",null,null,{"$f":"\"Line \"&A27&\" + Line \"&A31","v":"Line 8 + Line 10"},null,{"$f":"H27+H31","v":1055369.5466168986}]
[{"$f":"IF(ISBLANK(H34),\"\",COUNTA($H$12:H34))","v":""}]
[{"$f":"IF(ISBLANK(H35),\"\",COUNTA($H$12:H35))","v":12},null,"Total FTP Payroll Tax Expense Adjustment",null,null,{"$f":"\"Line \"&A33&\" - Line \"&A12","v":"Line 11 - Line 1"},null,{"$f":"H33-H12","v":107511.71732889826}]
[]
[null,null,"[1] Percentage of Base Salaries (Wages) Subject to Medicare Insurance and Social Security at December 31, 2025:"]
[null,null,"Payroll Tax Eligibility Ratio"]
[null,null,"Total Columbia Gas of Kentucky Annual Gross Base Salaries",{"$f":"'WPD-2.7.B(2) Labor Adj 2'!P17","v":19204773.210000001}]
[null,null,"Total Columbia Gas of Kentucky Annual Gross Base Salaries FICA Eligible",18956839.610000044]
[null,null,"% of Base Salaries Above the FICA 2026 Wage Cap",{"$f":"1-(D40/D39)","v":1.2909998847102089E-2}]
[null,null,"% of Base Salaries Below the FICA 2026 Wage Cap",{"$f":"D40/D39","v":0.98709000115289791}]

{"sheet":"WPD-2.7.C ASC 712 Adj","index":85,"n_rows":24,"n_cols":7,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[3,0,3,6],[0,0,0,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C37","v":"ASC 712 AMORTIZATION ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$37","v":"WORKPAPER WPD-2.7.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[null,null,"ASC 712 - Post Employment Benefits"]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$13:C13))","v":1},null,"2021 Actuals",null,null,null,-64609]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$13:C14))","v":2},null,"2022 Actuals",null,null,null,24867.01]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$13:C15))","v":3},null,"2023 Actuals",null,null,null,20233.37]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$13:C16))","v":4},null,"2024 Actuals",null,null,null,-167506.74]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$13:C17))","v":5},null,"2025 Actuals",null,null,null,26485.72]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$13:C18))","v":6},null,"Total",null,{"$f":"\"Sum of Lines \" & A13 & \" through \" & A17","v":"Sum of Lines 1 through 5"},null,{"$f":"SUM(G13:G17)","v":-160529.63999999998}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$13:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$13:C20))","v":7},null,"Five Year Average",null,{"$f":"\"Line \"&A18&\" / 5 Years\"","v":"Line 6 / 5 Years"},null,{"$f":"ROUND(G18/5,0)","v":-32106}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$13:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$13:C22))","v":8},null,"Less: Test Year Expense",null,null,null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O24","v":0}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$13:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$13:C24))","v":9},null,"Total ASC 712 Adjustment",null,{"$f":"\"Line \"&A20&\" - Line \"&A22","v":"Line 7 - Line 8"},null,{"$f":"G20-G22","v":-32106}]

{"sheet":"WPD-2.7.D(1) Uncollectible Exp","index":86,"n_rows":30,"n_cols":7,"rows_kept":30,"cut":false,"hidden":false,"merged":[[26,10,27,13],[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[19,10,21,13]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C38","v":"UNCOLLECTIBLE EXPENSE"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$38","v":"WORKPAPER WPD-2.7.D(1)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[null,null,"Non-Gas Cost Uncollectible Accounts Expense "]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$13:C13))","v":1},null,"Sales and Transportation Non-Gas Cost Revenues at Current Rates",null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!M6","v":"SCHEDULE C-2.1.B"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K18+'C-2.1.B Oper Rev&Exp by Accts'!K20+'C-2.1.B Oper Rev&Exp by Accts'!K22+'C-2.1.B Oper Rev&Exp by Accts'!K24+'C-2.1.B Oper Rev&Exp by Accts'!K26+'C-2.1.B Oper Rev&Exp by Accts'!K32+'C-2.1.B Oper Rev&Exp by Accts'!K33+'C-2.1.B Oper Rev&Exp by Accts'!K34","v":134757879.06999999}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$13:C14))","v":""}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$13:C15))","v":2},null,"Net Charge-off Rate",null,{"$f":"'H-1 Gross Conversion Factor'!$I$6","v":"SCHEDULE H-1"},null,{"$f":"+'H-1 Gross Conversion Factor'!I18","v":4.4600000000000004E-3}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$13:C16))","v":""}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$13:C17))","v":3},null,"Total Non-Gas Cost Uncollectible Accounts",null,{"$f":"\"Line \"&A13&\" × Line \"&A15","v":"Line 1 × Line 2"},null,{"$f":"ROUND(G13*G15,0)","v":601020}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$13:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$13:C19))","v":4},null,"Less: Test Year Non-Gas Cost Uncollectible Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$42","v":"WORKPAPER WPD-2.4.B, Line 25"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O42","v":892676.79822197114}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$13:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$13:C21))","v":5},null,"Total Non-Gas Cost Uncollectible Accounts Expense Adjustment",null,{"$f":"\"Line \" & A17 & \" - \" & \"Line \" & A19","v":"Line 3 - Line 4"},null,{"$f":"G17-G19","v":-291656.79822197114}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$13:C22))","v":""}]
[null,null,"Gas Cost Uncollectible Accounts Expense "]
[{"$f":"A21+1","v":6},null,"Uncollectible Gas Cost Tracker Revenue",null,{"$f":"+'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F6","v":"WORKPAPER WPD-2.7.D(3)"},null,{"$f":"+'WPD-2.7.D(3) Uncoll. GC Rev Adj'!F20","v":199153}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$13:C25))","v":""}]
[{"$f":"A24+1","v":7},null,"Less: Test Year Gas Cost Uncollectible Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$43","v":"WORKPAPER WPD-2.4.B, Line 26"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O43","v":215481.51333400002}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$13:C27))","v":""}]
[{"$f":"A26+1","v":8},null,"Total Gas Cost Uncollectible Accounts Expense Adjustment",null,{"$f":"\"Line \" & A24 & \" - \" & \"Line \" & A26","v":"Line 6 - Line 7"},null,{"$f":"G24-G26","v":-16328.513334000017}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$13:C29))","v":""}]
[{"$f":"A28+1","v":9},null,"Total Uncollectible Accounts Expense Adjustment",null,{"$f":"\"Line \" & A21 & \" + \" & \"Line \" & A28","v":"Line 5 + Line 8"},null,{"$f":"+G21+G28","v":-307985.31155597116}]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C39","v":"UNCOLLECTIBLE RATE"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$39","v":"WORKPAPER WPD-2.7.D(2)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.","DESCRIPTION","REFERENCE",2025,{"$f":"D10-1","v":2024},2023,2022,2021,2020,2019]
[{"$f":"IF(ISBLANK(B11),\"\",COUNTA($B$11:B11))","v":1},"Reserve Account Balance At The Beginning Of The Year",null,{"$f":"+E19","v":343233.00000000041},{"$f":"+F19","v":278949.49000000022},332385.54000000015,950590.39999999991,2835420.1599999997,650966.76999999955,800986.12999999966]
[{"$f":"IF(ISBLANK(B12),\"\",COUNTA($B$11:B12))","v":""}]
[{"$f":"IF(ISBLANK(B13),\"\",COUNTA($B$11:B13))","v":2},"Charges To Reserve (Accounts Charged Off)",null,-1394382.5699999998,-1162459.42,-1748385.05,-1829965.13,-1829163.7599999998,-586474.27999999991,-996736.59000000008]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$11:B14))","v":""}]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$11:B15))","v":3},"Credits To Reserve Account",null,449863.95000000013,448478.08999999991,525132.5,585681.69000000006,572762.64,248109.34,408606.23]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$11:B16))","v":""}]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$11:B17))","v":4},"Current Year Provision",null,1062168.42,778264.8400000002,1169816.5,626078.58000000007,-628428.64000000013,2522818.33,438111]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$11:B18))","v":""}]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$11:B19))","v":5},"Reserve Account Balance At the End Of The Year",{"$f":"\"Sum of Lines \" &A11 & \" through \" &A17","v":"Sum of Lines 1 through 4"},{"$f":"SUM(D11:D18)","v":460882.80000000075},{"$f":"SUM(E11:E18)","v":343233.00000000041},278949.49000000022,332385.54000000015,950590.39999999991,2835420.1599999997,650966.76999999955]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$11:B20))","v":""}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$11:B21))","v":6},"Total Company Revenue (Excludes Unbilled)",null,213649956,160480652,192589750,197014925,147730483,127764935,134813571]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$11:B22))","v":""}]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$11:B23))","v":7},"Percent Of Provision To Total Revenue",{"$f":"\"Line \" &A17 & \" / \"&\" Line \"&A21","v":"Line 4 /  Line 6"},{"$f":"D17/D21","v":4.9715358705713936E-3},4.849586727750833E-3,6.0741368634623597E-3,3.1778231014731504E-3,-4.253886044628989E-3,1.9745780248704388E-2,3.2497544331052544E-3]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$11:B24))","v":""}]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$11:B25))","v":8},"Five Year Average - 2025, 2024, 2023, 2022 & 2019 (5-Year Adjusted)",null,{"$f":"ROUND((D23+E23+F23+G23+J23)/5,5)","v":4.4600000000000004E-3}]

{"sheet":"WPD-2.7.D(3) Uncoll. GC Rev Adj","index":88,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5],[2,0,2,5],[3,0,3,5]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C40","v":"UNCOLLECTIBLE GAS COST REVENUE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$40","v":"WORKPAPER WPD-2.7.D(3)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B61","v":"WITNESS: J. C. WOZNIAK"}]
[]
["LINE"]
["NO.","DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[{"$f":"IF(ISBLANK(B12),\"\",COUNTA($B$12:B12))","v":1},"Expected Gas Cost Commodity at Current Rate [1]",null,null,null,3.6958000000000002]
[{"$f":"IF(ISBLANK(B13),\"\",COUNTA($B$12:B13))","v":""}]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$12:B14))","v":2},"Net Charge-off Rate",null,{"$f":"+'WPD-2.7.D(2) Uncollectible Rate'!J6","v":"WORKPAPER WPD-2.7.D(2)"},null,{"$f":"+'H-1 Gross Conversion Factor'!I18","v":4.4600000000000004E-3}]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$12:B15))","v":""}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$12:B16))","v":3},"Uncollectible Gas Cost Rate per Mcf",null,{"$f":"\"Line \"&A12&\" × Line \"&A14","v":"Line 1 × Line 2"},null,{"$f":"ROUND(F12*F14,4)","v":1.6500000000000001E-2}]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$12:B17))","v":""}]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$12:B18))","v":4},"Tariff Volumes [2]",null,"WPM-A.2",null,12069863.600000001]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$12:B19))","v":""}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$12:B20))","v":5},"Uncollectible Gas Cost Tracker Revenue",null,{"$f":"\"Line \"&A16&\" × Line \"&A18","v":"Line 3 × Line 4"},null,{"$f":"ROUND(F16*F18,0)","v":199153}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$12:B21))","v":""}]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$12:B22))","v":6},"Less: Test Year Revenue [3]",null,"Schedule M-2.2, Column P",null,185875.89]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$12:B23))","v":""}]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$12:B24))","v":7},"Uncollectible Gas Cost Revenue Adjustment",null,{"$f":"\"Line \" & A20 & \" - \" & \"Line \" & A22","v":"Line 5 - Line 6"},null,{"$f":"F20-F22","v":13277.109999999986}]
[]
[null,"[1] Expected Gas Cost Commodity Rate as of March 2, 2026 per PSC Order 2026-00022."]
[null,"[2] Rate Schedules GSR, GSO, IS and IUS."]
[null,"[3] Uncollectible Gas Cost Rate of $.0154/Mcf per PSC Order 2026-00022."]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$41","v":"CORPORATE INSURANCE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$41","v":"WORKPAPER WPD-2.7.E"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B60","v":"WITNESS: C. INSCHO"}]
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["LINE"]
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[{"$f":"IF(ISBLANK(B12),\"\",COUNTA($B$12:B12))","v":1},"2025 / 2026 Annualized Corporate Insurance Premiums Expense",null,"Attachment CI-1",null,1416583.9754124293]
[{"$f":"IF(ISBLANK(B13),\"\",COUNTA($B$12:B13))","v":""}]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$12:B14))","v":2},"Less: Test Year Corporate Insurance Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$37","v":"WORKPAPER WPD-2.4.B, Line 20"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O37","v":1604397.1738300002}]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$12:B15))","v":""}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$12:B16))","v":3},"Corporate Insurance Expense Adjustment",null,{"$f":"\"Line \" & A12 & \" - \" & \"Line \" & A14","v":"Line 1 - Line 2"},null,{"$f":"+F12-F14","v":-187813.19841757091}]

{"sheet":"WPD-2.7.F PSC Fees","index":90,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5],[2,0,2,5],[3,0,3,5]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$42","v":"PSC ASSESSMENT FEES ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$42","v":"WORKPAPER WPD-2.7.F"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B60","v":"WITNESS: C. INSCHO"}]
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["LINE"]
["NO.","DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
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[{"$f":"IF(ISBLANK(B12),\"\",COUNTA($B$12:B12))","v":1},"Gross Intrastate Receipts per 12/31/2024 PSC Assessment Letter",null,null,null,160762993]
[{"$f":"IF(ISBLANK(B13),\"\",COUNTA($B$12:B13))","v":""}]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$12:B14))","v":2},"Assessment Rate [1]",null,{"$f":"+'H-1 Gross Conversion Factor'!$I$6&\", Line \"&'H-1 Gross Conversion Factor'!$A$20","v":"SCHEDULE H-1, Line 3"},null,{"$f":"'H-1 Gross Conversion Factor'!$I$20","v":2.3E-3}]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$12:B15))","v":""}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$12:B16))","v":3},"PSC Assessment Fee Expense",null,null,null,{"$f":"F12*F14","v":369754.88390000002}]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$12:B17))","v":""}]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$12:B18))","v":4},"Less: Test Year PSC Assessment Fee Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$50","v":"WORKPAPER WPD-2.4.B, Line 33"},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O50","v":285204}]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$12:B19))","v":""}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$12:B20))","v":5},"PSC Assessment Fee Expense Adjustment",null,{"$f":"\"Line \" & A16 & \" - \" & \"Line \" & A18","v":"Line 3 - Line 4"},null,{"$f":"F16-F18","v":84550.883900000015}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$12:B21))","v":""}]
[null,"[1] Assessment rate per House Bill 757 amending KRS 278.130."]

{"sheet":"WPD-2.7.G Rate Case Exp Adj","index":91,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$43","v":"RATE CASE EXPENSE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$43","v":"WORKPAPER WPD-2.7.G"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
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["LINE"]
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[{"$f":"IF(ISBLANK(C12),\"\",COUNTA($C$12:C12))","v":1},null,"Estimated Rate Case Expense",null,"Schedule F-9",null,{"$f":"+'F-9 Rate Case Expense'!E24","v":1301328}]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$12:C13))","v":""}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$12:C14))","v":2},null,"Years of Amortization",null,null,null,1]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$12:C15))","v":""}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$12:C16))","v":3},null,"Annual Rate Case Expense",null,{"$f":"\"Line \" &A12 & \" / \"&\" Line \"&A14","v":"Line 1 /  Line 2"},null,{"$f":"ROUND(G12/G14,0)","v":1301328}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$12:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$12:C18))","v":4},null,"Less: Test Year Rate Case Expense",null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!$O$6&\", Line \"&'WPD-2.4.B FTP O&M by Category'!$A$45","v":"WORKPAPER WPD-2.4.B, Line 28"},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O45","v":229416}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$12:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$12:C20))","v":5},null,"Rate Case Expense Adjustment",null,{"$f":"\"Line \" & A16 & \" - \" & \"Line \" & A18","v":"Line 3 - Line 4"},null,{"$f":"+G16-G18","v":1071912}]

{"sheet":"WPD-2.7.H CKY Exclusions","index":92,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[44,2,44,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$44","v":"COLUMBIA GAS OF KENTUKY O&M NON-RECOVERABLE EXPENSES"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$44","v":"WORKPAPER WPD-2.7.H"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B59","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,{"$f":"'General Headers Index'!B60","v":"C. INSCHO"}]
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["LINE"]
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[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$13:C13))","v":1},null,"Labor - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C13,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-18434.46}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$13:C14))","v":""}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$13:C15))","v":2},null,"Corporate Dues & Memberships - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C15,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-12563.2444}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$13:C16))","v":""}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$13:C17))","v":3},null,"Employee Expenses: Activities & Business Expenses - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C17,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-1405.5774684}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$13:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$13:C19))","v":4},null,"Outside Services - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C19,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-69413.768200000006}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$13:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$13:C21))","v":5},null,"Miscellaneous & Other - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C21,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-3893.2367600000002}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$13:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$13:C23))","v":6},null,"Corporate Dues & Memberships",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C23,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-8083.4420799999998}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$13:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$13:C25))","v":7},null,"Corporate Dues & Memberships - Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C25,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-1595.4162000000001}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$13:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$13:C27))","v":8},null,"Employee Expenses: Activities & Business Expenses - Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C27,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-136.90039999999999}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$13:C28))","v":""}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$13:C29))","v":9},null,"Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C29,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-1895.5440000000001}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$13:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$13:C31))","v":10},null,"Employee Expenses: Entertainment",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C31,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-7784.3673600000002}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$13:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$13:C33))","v":11},null,"Employee Expenses: Gifts",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C33,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-2642.1777200000001}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$13:C34))","v":""}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$13:C35))","v":12},null,"Employee Expenses: Activities & Business Expenses",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C35,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-40119.188760000005}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$13:C36))","v":""}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$13:C37))","v":13},null,"Miscellaneous & Other [1]",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$3:$A$29,C37,'INPUT - FTP O&M Excld FERC List'!$K$3:$K$29)","v":-13941.726119999999}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$13:C38))","v":""},null,null,null,null,null,null,null,"Check to D-1.B Input:"]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$13:C39))","v":14},null,"Total Lobbying Non-Recoverable O&M Expenses",null,{"$f":"\"Sum of Lines \" &A13 & \" through \" &A21","v":"Sum of Lines 1 through 5"},null,{"$f":"SUM(G13:G21)","v":-105710.2868284},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!M130","v":-105710.2868284},{"$f":"IF(ROUND((G39),0)=ROUND(I39,0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$13:C40))","v":""}]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$13:C41))","v":15},null,"Total Non-Lobbying Non-Recoverable O&M Expenses",null,{"$f":"\"Sum of Lines \" &A23 & \" through \" &A37","v":"Sum of Lines 6 through 13"},null,{"$f":"SUM(G23:G37)","v":-76198.762640000001},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!N130","v":-76198.762549116174},{"$f":"IF(ROUND((G41),0)=ROUND(I41,0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$13:C42))","v":""},null,null,null,null,null,null,null,"Check to WP Input:"]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$13:C43))","v":16},null,"Total Non-Recoverable O&M Expenses",null,{"$f":"\"Line \" & A39 & \" + \" & \"Line \" & A41","v":"Line 14 + Line 15"},null,{"$f":"SUM(G39:G41)","v":-181909.04946840002},null,{"$f":"ROUND(+'INPUT - FTP O&M Excld FERC List'!H118,0)","v":-181909},{"$f":"IF(ROUND((G43),0)=I43,\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$13:C44))","v":""}]
[null,null,"[1] Includes identified non-recoverable expenses Cost Categories: 1) Materials & Supplies, 2) Miscellaneous & Other, and 3) Outside Services."]

{"sheet":"WPD-2.7.I NCSC Billed Exclusion","index":93,"n_rows":59,"n_cols":10,"rows_kept":59,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[58,2,59,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$45","v":"NCSC BILLED TO COLUMBIA O&M NON-RECOVERABLE EXPENSES"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$45","v":"WORKPAPER WPD-2.7.I"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B59","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,{"$f":"'General Headers Index'!$B$62","v":"G. JONDA"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$13:C13))","v":1},null,"Labor & Incentive Compensation - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C13,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-27038.48}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$13:C14))","v":""}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$13:C15))","v":2},null,"Employee Benefits - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C15,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-1205.7765999999999}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$13:C16))","v":""}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$13:C17))","v":3},null,"Payroll Taxes - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C17,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-375.94956000000002}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$13:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$13:C19))","v":4},null,"Leases Building & Land - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C19,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-328.56096000000002}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$13:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$13:C21))","v":5},null,"Corporate Dues & Memberships - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C21,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-10283.3472616}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$13:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$13:C23))","v":6},null,"Employee Expenses: Activities & Business Expenses - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C23,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-2608.4791599999999}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$13:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$13:C25))","v":7},null,"Outside Services, Miscellaneous & Other, and Materials & Supplies - Lobbying",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C25,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-9571.4441200000001}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$13:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$13:C27))","v":8},null,"Labor",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C27,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-188.50131999999999}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$13:C28))","v":""}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$13:C29))","v":9},null,"Benefits",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C29,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-2.10616}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$13:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$13:C31))","v":10},null,"Corporate Dues & Memberships",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C31,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-11383.7948}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$13:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$13:C33))","v":11},null,"Corporate Dues & Memberships - Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C33,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-73.715599999999995}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$13:C34))","v":""}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$13:C35))","v":12},null,"Employee Expenses: Activities & Business Expenses - Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C35,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-2857.0060399999998}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$13:C36))","v":""}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$13:C37))","v":13},null,"Charitable Contributions",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C37,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-18145.621480000002}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$13:C38))","v":""}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$13:C39))","v":14},null,"Charitable Contributions - Advertising (Misclassified)",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C39,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-324.34863999999999}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$13:C40))","v":""}]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$13:C41))","v":15},null,"Advertising",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C41,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-31531.321359999994}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$13:C42))","v":""}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$13:C43))","v":16},null,"Employee Expenses - Entertainment",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C43,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-8100.2913599999993}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$13:C44))","v":""}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$13:C45))","v":17},null,"Employee Expenses - Gifts",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C45,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-16902.987080000003}]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$13:C46))","v":""}]
[{"$f":"IF(ISBLANK(C47),\"\",COUNTA($C$13:C47))","v":18},null,"Employee Expenses: Activities & Business Expenses",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C47,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-61503.031240000004}]
[{"$f":"IF(ISBLANK(C48),\"\",COUNTA($C$13:C48))","v":""}]
[{"$f":"IF(ISBLANK(C49),\"\",COUNTA($C$13:C49))","v":19},null,"Outside Services",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C49,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-41680.906400000007}]
[{"$f":"IF(ISBLANK(C50),\"\",COUNTA($C$13:C50))","v":""}]
[{"$f":"IF(ISBLANK(C51),\"\",COUNTA($C$13:C51))","v":20},null,"Miscellaneous & Other [1]",null,null,null,{"$f":"SUMIF('INPUT - FTP O&M Excld FERC List'!$A$30:$A$116,C51,'INPUT - FTP O&M Excld FERC List'!$K$30:$K$116)","v":-30536.160759999999}]
[{"$f":"IF(ISBLANK(C52),\"\",COUNTA($C$13:C52))","v":""},null,null,null,null,null,null,null,"Check to D-1.B Input:"]
[{"$f":"IF(ISBLANK(C53),\"\",COUNTA($C$13:C53))","v":21},null,"Total Lobbying Non-Recoverable O&M Expenses",null,{"$f":"\"Sum of Lines \" &A13 & \" through \" &A25","v":"Sum of Lines 1 through 7"},null,{"$f":"SUM(G13:G25)","v":-51412.037661599999},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!O130","v":-51412.037661599992},{"$f":"IF(ROUND((G53),0)=ROUND(I53,0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C54),\"\",COUNTA($C$13:C54))","v":""}]
[{"$f":"IF(ISBLANK(C55),\"\",COUNTA($C$13:C55))","v":22},null,"Total Non-Lobbying Non-Recoverable O&M Expenses",null,{"$f":"\"Sum of Lines \" &A31 & \" through \" &A51","v":"Sum of Lines 10 through 20"},null,{"$f":"SUM(G27:G51)","v":-223229.79224000001},null,{"$f":"+'D-1.B (FTP IS Adj Summary)'!P130","v":-223229.79223999998},{"$f":"IF(ROUND((G55),0)=ROUND(I55,0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C56),\"\",COUNTA($C$13:C56))","v":""},null,null,null,null,null,null,null,"Check to WP Input:"]
[{"$f":"IF(ISBLANK(C57),\"\",COUNTA($C$13:C57))","v":23},null,"Total Non-Recoverable O&M Expenses",null,{"$f":"\"Line \" & A53 & \" + \" & \"Line \" & A55","v":"Line 21 + Line 22"},null,{"$f":"SUM(G53:G55)","v":-274641.82990160002},null,{"$f":"+ROUND('INPUT - FTP O&M Excld FERC List'!H120,0)","v":-274642},{"$f":"IF(ROUND((G57),0)=I57,\"OK\",\"CHECK\")","v":"OK"}]
[]
[null,null,"[1] Includes identified non-recoverable expenses Cost Categories: 1) Legal Fees, 2) Materials & Supplies, 3) Utilities, 4) Rents and Leases, and 5) Miscellaneous & Other."]

{"sheet":"WPD-2.7.J(1) NCSC Summa Adj.9.3","index":94,"n_rows":46,"n_cols":7,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C46","v":"SUMMARY OF ANNUALIZED AND NORMALIZED NCSC BILLED TO COLUMBIA LABOR O&M, STI O&M AND PAYROLL TAX EXPENSE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$46","v":"WORKPAPER WPD-2.7.J(1)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(C12),\"\",COUNTA($C$12:C12))","v":1},null,{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!C12","v":"NCSC (Company 12) Unadjusted Forecasted Test Period (FTP) Labor O&M Expense Billed to Columbia Gas of Kentucky"},null,{"$f":"+'WPD-2.7.J(2) NCSC Labor Adj.9.3'!$H$6&\", Line \"&'WPD-2.7.J(2) NCSC Labor Adj.9.3'!$A$12","v":"WORKPAPER WPD-2.7.J(2), Line 1"},null,{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!H12","v":9306727}]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$12:C13))","v":""}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$12:C14))","v":2},null,"NCSC Unadjusted FTP STI O&M Expense Billed to Columbia Gas of Kentucky",null,{"$f":"+'WPD-2.7.J(3) NCSC STI Adj.9.3'!$I$6&\", Line \"&'WPD-2.7.J(3) NCSC STI Adj.9.3'!$A$12","v":"WORKPAPER WPD-2.7.J(3), Line 1"},null,{"$f":"'WPD-2.7.J(3) NCSC STI Adj.9.3'!I12","v":1349063.0617634719}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$12:C15))","v":""}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$12:C16))","v":3},null,"NCSC Unadjusted FTP Payroll Tax Expense Billed to Columbia Gas of Kentucky",null,{"$f":"+'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!$H$6&\", Line \"&'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!$A$12","v":"WORKPAPER WPD-2.7.J(4), Line 1"},null,{"$f":"'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!H12","v":777745.19}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$12:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$12:C18))","v":4},null,"Total NCSC Unadjusted FTP Labor O&M Expense, STI O&M Expense and Payroll Taxes Billed to Columbia Gas of Kentucky",null,{"$f":"\"Sum of Lines \" & A12 & \" through \" & A16","v":"Sum of Lines 1 through 3"},null,{"$f":"SUM(G12:G17)","v":11433535.251763472}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$12:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$12:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$12:C21))","v":5},null,"NCSC Adjusted FTP Labor O&M Expense Billed to Columbia Gas of Kentucky",null,{"$f":"+'WPD-2.7.J(2) NCSC Labor Adj.9.3'!$H$6&\", Line \"&'WPD-2.7.J(2) NCSC Labor Adj.9.3'!$A$36","v":"WORKPAPER WPD-2.7.J(2), Line 12"},null,{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!H36","v":8958943.3765255418}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$12:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$12:C23))","v":6},null,"NCSC Adjusted FTP STI O&M Expense Billed to Columbia Gas of Kentucky",null,{"$f":"+'WPD-2.7.J(3) NCSC STI Adj.9.3'!$I$6&\", Line \"&'WPD-2.7.J(3) NCSC STI Adj.9.3'!$A$20","v":"WORKPAPER WPD-2.7.J(3), Line 4"},null,{"$f":"'WPD-2.7.J(3) NCSC STI Adj.9.3'!I20","v":1360305.2539448342}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$12:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$12:C25))","v":7},null,"NCSC Adjusted FTP Payroll Tax Expense Billed to Columbia Gas of Kentucky",null,{"$f":"+'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!$H$6&\", Line \"&'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!$A$22","v":"WORKPAPER WPD-2.7.J(4), Line 6"},null,{"$f":"'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!H22","v":828510.66995197337}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$12:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$12:C27))","v":8},null,"NCSC Adjusted FTP Labor O&M Expense Billed to Columbia Gas of Kentucky - Headcount Complement",null,{"$f":"+'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$Z$6&\", Col 7\"&\", Line \"&'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$A$66","v":"WORKPAPER WPD-2.7.J(5), Col 7, Line 49"},null,{"$f":"'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!H66","v":113704.20542715002}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$12:C28))","v":""}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$12:C29))","v":9},null,"NCSC Adjusted FTP STI O&M Expense Billed to Columbia Gas of Kentucky - Headcount Complement",null,{"$f":"+'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$Z$6&\", Col 13\"&\", Line \"&'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$A$66","v":"WORKPAPER WPD-2.7.J(5), Col 13, Line 49"},null,{"$f":"'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!R66","v":14100.872037000001}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$12:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$12:C31))","v":10},null,"NCSC Adjusted FTP Payroll Tax Expense Billed to Columbia Gas of Kentucky - Headcount Complement",null,{"$f":"+'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$Z$6&\", Col 19\"&\", Line \"&'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$A$66","v":"WORKPAPER WPD-2.7.J(5), Col 19, Line 49"},null,{"$f":"'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!Y66","v":9528.6258982438285}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$12:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$12:C33))","v":11},null,"NCSC Adjusted FTP Employee Benefits O&M Expense Billed to Columbia Gas of Kentucky - Headcount Complement",null,{"$f":"+'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$Z$6&\", Col 16\"&\", Line \"&'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!$A$66","v":"WORKPAPER WPD-2.7.J(5), Col 16, Line 49"},null,{"$f":"'WPD-2.7.J(5) NCSC HC Co Adj.9.3'!V66","v":23436.092899999996}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$12:C34))","v":""}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$12:C35))","v":12},null,"Total NCSC Adjusted FTP Labor, STI, Employee Benefits O&M Expense and Payroll Taxes Billed to Columbia Gas of Kentucky",null,{"$f":"\"Sum of Lines \" & A21 & \" through \" & A33","v":"Sum of Lines 5 through 11"},null,{"$f":"SUM(G21:G34)","v":11308529.096684743}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$12:C36))","v":""}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$12:C37))","v":""}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$12:C38))","v":13},null,"NCSC FTP Labor O&M Expense Billed to Columbia Gas of Kentucky Adjustment",null,{"$f":"\"Line \" &A21 & \" + \" &A27 & \" - \" &A12","v":"Line 5 + 8 - 1"},null,{"$f":"G21+G27-G12","v":-234079.41804730892}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$12:C39))","v":""}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$12:C40))","v":14},null,"NCSC FTP STI O&M Expense Billed to Columbia Gas of Kentucky Adjustment",null,{"$f":"\"Line \" &A23 & \" + \" &A29 & \" - \" &A14","v":"Line 6 + 9 - 2"},null,{"$f":"G23+G29-G14","v":25343.064218362328}]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$12:C41))","v":""}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$12:C42))","v":15},null,"NCSC FTP Payroll Tax Expense Billed to Columbia Gas of Kentucky Adjustment",null,{"$f":"\"Line \" &A25 & \" + \" &A31 & \" - \" &A16","v":"Line 7 + 10 - 3"},null,{"$f":"G25+G31-G16","v":60294.105850217282}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$12:C43))","v":""}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$12:C44))","v":16},null,"NCSC FTP Employee Benefits O&M Expense Billed to Columbia Gas of Kentucky Adjustment",null,{"$f":"\"Line \" &A33","v":"Line 11"},null,{"$f":"G33","v":23436.092899999996}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$12:C45))","v":""}]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$12:C46))","v":17},null,"Total NCSC FTP Labor O&M Expense, STI O&M Expense and Payroll Taxes Billed to Columbia Gas of Kentucky Adjustment",null,{"$f":"\"Sum of Lines \" & A38 & \" through \" & A44","v":"Sum of Lines 13 through 16"},null,{"$f":"SUM(G38:G45)","v":-125006.15507872932}]

{"sheet":"WPD-2.7.J(2) NCSC Labor Adj.9.3","index":95,"n_rows":64,"n_cols":8,"rows_kept":64,"cut":false,"hidden":false,"merged":[[39,2,39,5],[60,2,60,5],[0,0,0,7],[1,0,1,7],[2,0,2,7],[3,0,3,7],[9,2,9,3]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C47","v":"ANNUALIZED NCSC BILLED TO COLUMBIA LABOR O&M EXPENSE ADJUSTMENT "}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$47","v":"WORKPAPER WPD-2.7.J(2)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(H12),\"\",COUNTA($H$12:H12))","v":1},null,"NCSC (Company 12) Unadjusted Forecasted Test Period (FTP) Labor O&M Expense Billed to Columbia Gas of Kentucky",null,null,null,null,9306727]
[{"$f":"IF(ISBLANK(H13),\"\",COUNTA($H$12:H13))","v":""}]
[{"$f":"IF(ISBLANK(H14),\"\",COUNTA($H$12:H14))","v":""},null,"Labor Annualization Adjustment"]
[{"$f":"IF(ISBLANK(H15),\"\",COUNTA($H$12:H15))","v":""}]
[{"$f":"IF(ISBLANK(H16),\"\",COUNTA($H$12:H16))","v":2},null,"Annual Total NCSC Gross Base Salaries at December 31, 2025, plus Overtime and Premium Pay for TME December 2025, from the NiSource Payroll Department",null,null,null,null,291684705.24999899]
[{"$f":"IF(ISBLANK(H17),\"\",COUNTA($H$12:H17))","v":""}]
[{"$f":"IF(ISBLANK(H18),\"\",COUNTA($H$12:H18))","v":3},null,"Percent Billed to Columbia Gas of Kentucky [1]",null,null,null,null,{"$f":"D43","v":4.5391955886338625E-2}]
[{"$f":"IF(ISBLANK(H19),\"\",COUNTA($H$12:H19))","v":""}]
[{"$f":"IF(ISBLANK(H20),\"\",COUNTA($H$12:H20))","v":4},null,"Annual NCSC Gross Base Salaries at December 31, 2025 Billed to Columbia Gas of Kentucky",null,null,{"$f":"\"Line \" &A16 & \" × Line \" &A18","v":"Line 2 × Line 3"},null,{"$f":"H16*H18","v":13240139.273427639}]
[{"$f":"IF(ISBLANK(H21),\"\",COUNTA($H$12:H21))","v":""}]
[{"$f":"IF(ISBLANK(H22),\"\",COUNTA($H$12:H22))","v":5},null,"Percent Increase in 2026 at 3%",null,null,null,null,0.03]
[{"$f":"IF(ISBLANK(H23),\"\",COUNTA($H$12:H23))","v":""}]
[{"$f":"IF(ISBLANK(H24),\"\",COUNTA($H$12:H24))","v":6},null,"Total Labor Increase effective March 1, 2026",null,null,{"$f":"\"Line \" &A20 & \" × Line \" &A22","v":"Line 4 × Line 5"},null,{"$f":"H20*H22","v":397204.17820282915}]
[{"$f":"IF(ISBLANK(H25),\"\",COUNTA($H$12:H25))","v":""}]
[{"$f":"IF(ISBLANK(H26),\"\",COUNTA($H$12:H26))","v":7},null,"Total Annualized Gross Base Salaries, including Overtime and Premium Pay, at December 31, 2026",null,null,{"$f":"\"Line \"&A20&\" + Line \"&A24","v":"Line 4 + Line 6"},null,{"$f":"H20+H24","v":13637343.451630468}]
[{"$f":"IF(ISBLANK(H27),\"\",COUNTA($H$12:H27))","v":""}]
[{"$f":"IF(ISBLANK(H28),\"\",COUNTA($H$12:H28))","v":8},null,"Percent Increase in 2027 at 4% [2]",null,null,null,null,{"$f":"+ROUND(4%*$D$59,4)","v":3.3500000000000002E-2}]
[{"$f":"IF(ISBLANK(H29),\"\",COUNTA($H$12:H29))","v":""}]
[{"$f":"IF(ISBLANK(H30),\"\",COUNTA($H$12:H30))","v":9},null,{"$f":"\"Total Labor Increase effective March 1, 2027\"","v":"Total Labor Increase effective March 1, 2027"},null,null,{"$f":"\"Line \" &A26 & \" × Line \" &A28","v":"Line 7 × Line 8"},null,{"$f":"H26*H28","v":456851.00562962069}]
[{"$f":"IF(ISBLANK(H31),\"\",COUNTA($H$12:H31))","v":""}]
[{"$f":"IF(ISBLANK(H32),\"\",COUNTA($H$12:H32))","v":10},null,"Total Annualized Gross Base Salaries, including Overtime and Premium Pay, at December 31, 2027",null,null,{"$f":"\"Line \"&A26&\" + Line \"&A30","v":"Line 7 + Line 9"},null,{"$f":"H26+H30","v":14094194.457260089}]
[{"$f":"IF(ISBLANK(H33),\"\",COUNTA($H$12:H33))","v":""}]
[{"$f":"IF(ISBLANK(H34),\"\",COUNTA($H$12:H34))","v":11},null,"Labor O&M Expense Ratio [3]",null,null,null,null,{"$f":"D64","v":0.63564777708247688}]
[{"$f":"IF(ISBLANK(H35),\"\",COUNTA($H$12:H35))","v":""}]
[{"$f":"IF(ISBLANK(H36),\"\",COUNTA($H$12:H36))","v":12},null,"Total Annualized FTP Labor O&M Expense, including Overtime and Premium Pay, at December 31, 2027",null,null,{"$f":"\"Line \" &A32 & \" × Line \" &A34","v":"Line 10 × Line 11"},null,{"$f":"H32*H34","v":8958943.3765255418}]
[{"$f":"IF(ISBLANK(H37),\"\",COUNTA($H$12:H37))","v":""}]
[{"$f":"IF(ISBLANK(H38),\"\",COUNTA($H$12:H38))","v":13},null,"Total FTP Labor O&M Expense Adjustment",null,null,{"$f":"\"Line \"&A36&\" - Line \"&A12","v":"Line 12 - Line 1"},null,{"$f":"H36-H12","v":-347783.62347445823}]
[]
[null,null,"[1] The percent of NCSC gross base salaries billed to Columbia Gas of Kentucky was determined utilizing twelve-months-ended December 31, 2025 actual payroll distribution per the general ledger."]
[null,null,"Total NCSC Gross Base Salaries",291874466.32999974]
[null,null,"Total NCSC Gross Base Salaries Billed to Columbia Gas of Kentucky",13248752.899999976]
[null,null,"Percent Billed to Columbia Gas of Kentucky",{"$f":"D42/D41","v":4.5391955886338625E-2}]
[]
[null,null,"[2] Number of days between the wage / merit increase effective date and the effective date of new rates of the rate case."]
[null,null,null,2027]
[null,null,"March",31]
[null,null,"April",30]
[null,null,"May",31]
[null,null,"June",30]
[null,null,"July",31]
[null,null,"August",31]
[null,null,"September",30]
[null,null,"October",31]
[null,null,"November",30]
[null,null,"December",31]
[null,null,"Total",{"$f":"SUM(D47:D56)","v":306}]
[null,null,"# of Days in 2027",365]
[null,null,"% of Days in 2027",{"$f":"D57/D58","v":0.83835616438356164}]
[]
[null,null,"[3] The percent of NCSC base salaries billed to Columbia Gas of Kentucky and recorded to O&M Expense for the  twelve-months-ended December 31, 2025 actual payroll distribution per the general ledger."]
[null,null,{"$f":"C42","v":"Total NCSC Gross Base Salaries Billed to Columbia Gas of Kentucky"},{"$f":"D42","v":13248752.899999976}]
[null,null,"Total NCSC Gross Base Salaries Billed to Columbia Gas of Kentucky and recorded to O&M Expense",8421540.3300000038]
[null,null,"Percent Billed to Columbia Gas of Kentucky",{"$f":"D63/D62","v":0.63564777708247688}]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C48","v":"NORMALIZED NCSC BILLED TO COLUMBIA STI ADJUSTMENT "}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$48","v":"WORKPAPER WPD-2.7.J(3)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,null,null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(I12),\"\",COUNTA($I$12:I12))","v":1},null,"NCSC (Company 12) Unadjusted Forecasted Test Period (FTP) STI O&M Expense Billed to Columbia Gas of Kentucky",null,null,null,null,null,1349063.0617634719]
[{"$f":"IF(ISBLANK(I13),\"\",COUNTA($I$12:I13))","v":""}]
[{"$f":"IF(ISBLANK(I14),\"\",COUNTA($I$12:I14))","v":""},null,"STI Wage / Merit Adjustment"]
[{"$f":"IF(ISBLANK(I15),\"\",COUNTA($I$12:I15))","v":""}]
[{"$f":"IF(ISBLANK(I16),\"\",COUNTA($I$12:I16))","v":2},null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!C16","v":"Incremental Increase in 2027 of 1% (FTP STI Included 3%, Adjusted to 4% Anticipated Effective March 2027) [1]"},null,null,null,null,null,{"$f":"'WPD-2.7.B(3) STI Adj 2'!I16","v":8.3333333333333332E-3}]
[{"$f":"IF(ISBLANK(I17),\"\",COUNTA($I$12:I17))","v":""}]
[{"$f":"IF(ISBLANK(I18),\"\",COUNTA($I$12:I18))","v":3},null,"NCSC Billed to Columbia Gas of Kentucky FTP STI O&M Expense Wage / Merit Adjustment",null,null,null,{"$f":"\"Line \" &A12 & \" × Line \" &A16","v":"Line 1 × Line 2"},null,{"$f":"I12*I16","v":11242.192181362267}]
[{"$f":"IF(ISBLANK(I19),\"\",COUNTA($I$12:I19))","v":""}]
[{"$f":"IF(ISBLANK(I20),\"\",COUNTA($I$12:I20))","v":4},null,"NCSC Billed to Columbia Gas of Kentucky Adjusted FTP STI O&M Expense",null,null,null,{"$f":"\"Line \"&A12&\" + Line \"&A18","v":"Line 1 + Line 3"},null,{"$f":"I12+I18","v":1360305.2539448342}]
[]
[null,null,"[1] Number of days between the wage / merit increase effective date and the effective date of new rates of the rate case."]
[null,null,null,2027]
[null,null,"March",31]
[null,null,"April",30]
[null,null,"May",31]
[null,null,"June",30]
[null,null,"July",31]
[null,null,"August",31]
[null,null,"September",30]
[null,null,"October",31]
[null,null,"November",30]
[null,null,"December",31]
[null,null,"Total",{"$f":"SUM(D24:D33)","v":306}]
[null,null,"# of Days in 2027",365]
[null,null,"% of Days in 2027",{"$f":"D34/D35","v":0.83835616438356164}]

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[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C49","v":"NORMALIZED NCSC BILLED TO COLUMBIA PAYROLL TAX EXPENSE ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$49","v":"WORKPAPER WPD-2.7.J(4)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,null,"REFERENCE",null,"AMOUNT"]
[]
[{"$f":"IF(ISBLANK(H12),\"\",COUNTA($H$12:H12))","v":1},null,"NCSC (Company 12) Unadjusted Forecasted Test Period (FTP) Payroll Tax Expense Billed to Columbia Gas of Kentucky",null,null,null,null,777745.19]
[{"$f":"IF(ISBLANK(H13),\"\",COUNTA($H$12:H13))","v":""}]
[{"$f":"IF(ISBLANK(H14),\"\",COUNTA($H$12:H14))","v":""},null,"Payroll Tax Expense Labor & STI Annualization / Normalization Adjustment"]
[{"$f":"IF(ISBLANK(H15),\"\",COUNTA($H$12:H15))","v":""}]
[{"$f":"IF(ISBLANK(H16),\"\",COUNTA($H$12:H16))","v":2},null,"Total Annualized Gross Base Salaries at December 31, 2027, plus Overtime and Premium Pay O&M Expense, Billed to Columbia Gas of Kentucky",null,null,{"$f":"+'WPD-2.7.J(2) NCSC Labor Adj.9.3'!$H$6&\", Line \"&'WPD-2.7.J(2) NCSC Labor Adj.9.3'!A36","v":"WORKPAPER WPD-2.7.J(2), Line 12"},null,{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!H36","v":8958943.3765255418}]
[{"$f":"IF(ISBLANK(H17),\"\",COUNTA($H$12:H17))","v":3},null,"NCSC Billed Columbia Gas of Kentucky Adjusted FTP STI O&M Expense",null,null,{"$f":"+'WPD-2.7.J(3) NCSC STI Adj.9.3'!$I$6&\", Line \"&'WPD-2.7.J(3) NCSC STI Adj.9.3'!$A$20","v":"WORKPAPER WPD-2.7.J(3), Line 4"},null,{"$f":"'WPD-2.7.J(3) NCSC STI Adj.9.3'!I20","v":1360305.2539448342}]
[{"$f":"IF(ISBLANK(H18),\"\",COUNTA($H$12:H18))","v":4},null,"Total Annualized Gross Base Salaries at December 31, 2027, plus Overtime and Premium Pay and Target STI",null,null,{"$f":"\"Line \"&A16&\" + Line \"&A17","v":"Line 2 + Line 3"},null,{"$f":"SUM(H16:H17)","v":10319248.630470376}]
[{"$f":"IF(ISBLANK(H19),\"\",COUNTA($H$12:H19))","v":""}]
[{"$f":"IF(ISBLANK(H20),\"\",COUNTA($H$12:H20))","v":5},null,"NCSC Billed Columbia Gas of Kentucky Payroll Tax Experience Factor for twelve-months-ended December 31, 2025 [1]",null,null,null,null,{"$f":"D29","v":8.0287887192248789E-2}]
[{"$f":"IF(ISBLANK(H21),\"\",COUNTA($H$12:H21))","v":""}]
[{"$f":"IF(ISBLANK(H22),\"\",COUNTA($H$12:H22))","v":6},null,"Annualized Payroll Tax Expense",null,null,{"$f":"\"Line \" &A18 & \" × Line \" &A20","v":"Line 4 × Line 5"},null,{"$f":"H18*H20","v":828510.66995197337}]
[{"$f":"IF(ISBLANK(H23),\"\",COUNTA($H$12:H23))","v":""}]
[{"$f":"IF(ISBLANK(H24),\"\",COUNTA($H$12:H24))","v":7},null,"Total FTP Payroll Tax Expense Adjustment",null,null,{"$f":"\"Line \"&A22&\" - Line \"&A12","v":"Line 6 - Line 1"},null,{"$f":"H22-H12","v":50765.479951973422}]
[]
[null,null,"[1] The percent of NCSC payroll taxes billed to Columbia Gas of Kentucky and recorded to O&M Expense for the  twelve-months-ended December 31, 2025 actual payroll distribution per the general ledger."]
[null,null,"Total NCSC Gross Base Salaries Billed to Columbia Gas of Kentucky and recorded to O&M Expense",{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!D63","v":8421540.3300000038}]
[null,null,"Total NCSC Payroll Tax Expense Billed to Columbia Gas of Kentucky",676147.6800000139]
[null,null,"Percent Billed to Columbia Gas of Kentucky",{"$f":"D28/D27","v":8.0287887192248789E-2}]

{"sheet":"WPD-2.7.J(5) NCSC HC Co Adj.9.3","index":98,"n_rows":101,"n_cols":26,"rows_kept":101,"cut":false,"hidden":false,"merged":[[0,0,0,25],[1,0,1,25],[2,0,2,25],[3,0,3,25]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!C50","v":"NCSC BILLED TO COLUMBIA GAS OF KENTUCKY HEADCOUNT COMPLEMENT ADJUSTMENT"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CONFIDENTIAL"]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$50","v":"WORKPAPER WPD-2.7.J(5)"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
[null,null,"CONFIDENTIAL",null,"CONFIDENTIAL","CONFIDENTIAL",null,"CONFIDENTIAL",null,null,null,null,null,null,null,"CONFIDENTIAL"]
["LINE\nNO.","EMPLOYEE NUMBER","MEDIAN BASE SALARY","% ALLOCATION TO CKY\n[2]","BASE SALARY BILLED TO CKY","BASE SALARY BILLED TO CKY WITH 2027 MERIT INCREASE","O&M EXPERIENCE \nRATIO\n[3]","BASE SALARY\nBILLED TO CKY, \nALLOCATED TO O&M EXPENSE",null,"LOCATION",null,"JOB TITLE",null,"HIRE DATE",null,"TARGET INCENTIVE COMPENSATION [4]","TARGET INCENTIVE COMPENSATION PAY","TARGET INCENTIVE COMPENSATION PAY O&M EXPENSE",null,"BENEFITS EXPERIENCE FACTOR\n[5]","BENEFITS COST (GROSS)","BENEFITS COST\n(O&M EXPENSE)","PAYROLL TAX EXPERIENCE FACTOR\n[6]","PAYROLL TAX \n(GROSS)","PAYROLL TAX \n(EXPENSE)","TOTAL NCSC BILLED\nTO CKY HEADCOUNT COMPLEMENT \nO&M EXPENSE \nADJUSTMENT"]
[null,"(1)","(2)","(3)","(4 = 2 × 3)","(5 = 4 × Ref. Below)","(6)","(7 = 5 × 6)",null,"(8)",null,"(9)",null,"(10)",null,"(11)","(12 = 5 × 11)","(13 = 6 × 12)",null,"(14)","(15 = 5 × 14)","(16 = 6 × 15)","(17) ","(18 = ((5 + 12) × 17) × 6)","(19 = 18 × 6)","(20 = 7 + 13 + 16 + 19)"]
["Workpaper Reference:",null,null,null,null,"WPD-2.7.J(2),\nLine 8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WPD-2.7.J(4),\nLine 5"]
[]
["POSITIONS HIRED POST ANNUALIZATION DATE [1]"]
[{"$f":"IF(ISBLANK(Q15),\"\",COUNTA($Q$15:Q15))","v":1},{"$f":"IF(ISBLANK(D15),\"\",COUNTA($D$15:D15))","v":1},null,1.2434456827393142E-2,null,null,2.0799999999999999E-2,{"$f":"+F15*G15","v":0},null,"Canonsburg-SPT PA-Hqtr",null,"Construction Superintendent",null,"2026-01-02",null,null,136.75,{"$f":"+Q15*G15","v":2.8443999999999998},null,{"$f":"E77","v":0.20608355725351973},352,{"$f":"+U15*G15","v":7.3216000000000001},{"$f":"'WPD-2.7.J(4) NCSC PRTax Adj.9.3'!$H$20","v":8.0287887192248789E-2},148,3.0783999999999998,48.800107199999999]
[{"$f":"IF(ISBLANK(Q16),\"\",COUNTA($Q$15:Q16))","v":2},{"$f":"B15+1","v":2},null,1.2434456827393142E-2,null,null,2.0799999999999999E-2,{"$f":"+F16*G16","v":0},null,"Bridgeville PA - Op Ctr",null,"Construction Superintendent",null,"2026-01-05",null,null,128.47999999999999,{"$f":"+Q16*G16","v":2.6723839999999996},null,{"$f":"$T$15","v":0.20608355725351973},331,6.8847999999999994,{"$f":"$W$15","v":8.0287887192248789E-2},139,2.8912,45.854411200000001]
[{"$f":"IF(ISBLANK(Q17),\"\",COUNTA($Q$15:Q17))","v":3},{"$f":"B16+1","v":3},null,5.7200000000000001E-2,null,null,0.23,0,null,"Columbus OH - Arena District",null,"Emergency Mgr",null,"2026-01-05",null,null,1152.77,265.13710000000003,null,{"$f":"$T$15","v":0.20608355725351973},1584,364.32,{"$f":"$W$15","v":8.0287887192248789E-2},710,163.30000000000001,2560.3314800000007]
[{"$f":"IF(ISBLANK(Q18),\"\",COUNTA($Q$15:Q18))","v":4},4,null,1.5848094302181356E-2,null,null,0.31830000000000003,0,null,"Merrillville IN-SLC",null,"HR Business Partner Manager",null,"2026-01-05",null,null,344,109.49520000000001,null,0.20608355725351973,473,150.55590000000001,8.0287887192248789E-2,212,67.479600000000005,1057.4997079500004]
[{"$f":"IF(ISBLANK(Q19),\"\",COUNTA($Q$15:Q19))","v":5},5,null,8.0627021598244347E-3,null,null,0.37240000000000001,0,null,"Columbus OH - Arena District",null,"CyberSecurity Consultant",null,"2026-01-05",null,null,62.67,23.338308000000001,null,0.20608355725351973,161,59.956400000000002,8.0287887192248789E-2,68,25.3232,400.35346120000003]
[{"$f":"IF(ISBLANK(Q20),\"\",COUNTA($Q$15:Q20))","v":6},6,null,3.7199999999999997E-2,null,null,0.90190000000000003,0,null,"Columbus OH - Arena District",null,"Principal Enterprise Architect",null,"2026-01-05",null,null,749.7,676.15443000000005,null,0.20608355725351973,1545,1393.4355,8.0287887192248789E-2,499.23811135012215,450.26285262667517,9281.4051997266761]
[{"$f":"IF(ISBLANK(Q21),\"\",COUNTA($Q$15:Q21))","v":7},7,null,2.0410933860131431E-2,null,null,0.48799999999999999,0,null,"Columbus OH - Arena District",null,"Senior Enterprise Architect",null,"2026-01-05",null,null,337.54,164.71952000000002,null,0.20608355725351973,696,339.64799999999997,8.0287887192248789E-2,267.99673446472212,130.7824064187844,2282.3504944187844]
[{"$f":"IF(ISBLANK(Q22),\"\",COUNTA($Q$15:Q22))","v":8},8,null,4.1500000000000002E-2,null,null,0.83699999999999997,0,null,"Columbus OH - Arena District",null,"Lead Contract Specialist",null,"2026-01-05",null,null,493.29,412.88373000000001,null,0.20608355725351973,1017,851.22899999999993,8.0287887192248789E-2,436,364.93199999999996,5757.8782635000007]
[{"$f":"IF(ISBLANK(Q23),\"\",COUNTA($Q$15:Q23))","v":9},9,null,4.1500000000000002E-2,null,null,0.83699999999999997,0,null,"Merrillville IN-SLC",null,"Lead Contract Specialist",null,"2026-01-05",null,null,506.1,423.60570000000001,null,0.20608355725351973,1043,872.99099999999999,8.0287887192248789E-2,447,374.13900000000001,5906.8341314999998]
[{"$f":"IF(ISBLANK(Q24),\"\",COUNTA($Q$15:Q24))","v":10},10,null,4.1500000000000002E-2,null,null,0.93479999999999996,0,null,"Columbus OH - Arena District",null,"Sr Dir Customer Transformation",null,"2026-01-12",null,null,3538.6,3307.88328,null,0.20608355725351973,2431,2272.4987999999998,8.0287887192248789E-2,773.90297343480529,723.44449956685594,17330.106204966858]
[{"$f":"IF(ISBLANK(Q25),\"\",COUNTA($Q$15:Q25))","v":11},11,null,0.1419071879438655,null,null,4.8899999999999999E-2,0,null,"Columbus OH-Meter Shop Fisher",null,"Meter Technician",null,"2026-01-12",null,null,378.26,18.496914,null,0.20608355725351973,1949,95.306100000000001,8.0287887192248789E-2,790,38.631,614.85808650000001]
[{"$f":"IF(ISBLANK(Q26),\"\",COUNTA($Q$15:Q26))","v":12},12,null,4.1500000000000002E-2,null,null,2.6800000000000001E-2,0,null,"Columbus OH - Arena District",null,"Lead Financial Analyst",null,"2026-01-19",null,null,493.29,13.220172000000002,null,0.20608355725351973,1017,27.255600000000001,8.0287887192248789E-2,436,11.684800000000001,184.36217140000002]
[{"$f":"IF(ISBLANK(Q27),\"\",COUNTA($Q$15:Q27))","v":13},13,null,3.7199999999999997E-2,null,null,0.88670000000000004,0,null,"Columbus OH - Arena District",null,"Enterprise Agile Coach",null,"2026-01-19",null,null,847.68,751.63785599999994,null,0.20608355725351973,1165,1033.0055,8.0287887192248789E-2,522,462.85740000000004,7258.4002886000017]
[{"$f":"IF(ISBLANK(Q28),\"\",COUNTA($Q$15:Q28))","v":14},14,null,3.7199999999999997E-2,null,null,0.64549999999999996,0,null,"Columbus OH - Arena District",null,"Cyber Assessment Analyst",null,"2026-02-02",null,null,289.13,186.63341499999999,null,0.20608355725351973,745,480.89749999999998,8.0287887192248789E-2,313,202.04149999999998,3202.5059172499996]
[{"$f":"IF(ISBLANK(Q29),\"\",COUNTA($Q$15:Q29))","v":15},15,null,4.1500000000000002E-2,null,null,0.1207,0,null,"Columbus OH - Arena District",null,"Technical Accounting Project Manager",null,"2026-02-02",null,null,858.84,103.66198800000001,null,0.20608355725351973,1180,142.42600000000002,8.0287887192248789E-2,529,63.850300000000004,1001.0170009999999]
[{"$f":"IF(ISBLANK(Q30),\"\",COUNTA($Q$15:Q30))","v":16},16,null,2.86E-2,null,null,0.26519999999999999,0,null,"Columbus OH - Arena District",null,"Lead Data Architect",null,"2026-02-09",null,null,532.04999999999995,141.09965999999997,null,0.20608355725351973,1096,290.6592,8.0287887192248789E-2,380.26350571428833,100.84588171542926,1943.5902033154293]
[{"$f":"IF(ISBLANK(Q31),\"\",COUNTA($Q$15:Q31))","v":17},17,null,3.7199999999999997E-2,null,null,0.67700000000000005,0,null,"Columbus OH - Arena District",null,"Project Manager",null,"2026-02-16",null,null,561.29,379.99333000000001,null,0.20608355725351973,1157,783.2890000000001,8.0287887192248789E-2,496,335.79200000000003,5299.0336945000008]
[{"$f":"IF(ISBLANK(Q32),\"\",COUNTA($Q$15:Q32))","v":18},18,null,7.1499999999999994E-2,null,null,0.72160000000000002,0,null,"Virtual - Ohio",null,"Customer Service Representative 1",null,"2026-02-23",null,null,125.63,90.654607999999996,null,0.20608355725351973,647,466.87520000000001,8.0287887192248789E-2,262,189.0592,3012.9949784]
[{"$f":"IF(ISBLANK(Q33),\"\",COUNTA($Q$15:Q33))","v":19},19,null,2.86E-2,null,null,8.1900000000000001E-2,0,null,"Columbus OH - Arena District",null,"Sr Dir Technical Training",null,"2026-03-01",null,null,2130.04,174.450276,null,0.20608355725351973,1463,119.8197,8.0287887192248789E-2,508.56274656862996,41.651288943970798,917.42314044397096]
[{"$f":"IF(ISBLANK(Q34),\"\",COUNTA($Q$15:Q34))","v":20},20,null,3.6600000000000001E-2,null,null,0.85460000000000003,0,null,"Merrillville IN-SLC",null,"Director Operations Support",null,"2026-03-02",null,null,1577.38,1348.0289480000001,null,0.20608355725351973,1300,1110.98,8.0287887192248789E-2,558.60939817104634,477.38759167697623,8328.5101951769775]
[{"$f":"IF(ISBLANK(Q35),\"\",COUNTA($Q$15:Q35))","v":21},21,null,3.7199999999999997E-2,null,null,0.54520000000000002,0,null,"Columbus OH - 155 Nationwide",null,"CyberSecurity Analyst",null,"2026-03-02",null,null,316.17,172.37588400000001,null,0.20608355725351973,814,443.7928,8.0287887192248789E-2,343,187.00360000000001,2957.8593848000005]
[{"$f":"IF(ISBLANK(Q36),\"\",COUNTA($Q$15:Q36))","v":22},22,null,3.7199999999999997E-2,null,null,0.67900000000000005,0,null,"Columbus OH - 155 Nationwide",null,"Sr Cybersecurity Engineer",null,"2026-03-02",null,null,545.58000000000004,370.44882000000007,null,0.20608355725351973,1124,763.19600000000003,8.0287887192248789E-2,482,327.27800000000002,5165.4425935000008]
[{"$f":"IF(ISBLANK(Q37),\"\",COUNTA($Q$15:Q37))","v":23},23,null,3.7199999999999997E-2,null,null,0.67900000000000005,0,null,"Columbus OH - Arena District",null,"Sr Cybersecurity Engineer",null,"2026-03-02",null,null,545.58000000000004,370.44882000000007,null,0.20608355725351973,1124,763.19600000000003,8.0287887192248789E-2,482,327.27800000000002,5165.4425935000008]
[{"$f":"IF(ISBLANK(Q38),\"\",COUNTA($Q$15:Q38))","v":24},24,null,2.1289116749301347E-2,null,null,1.4200000000000001E-2,0,null,"Columbus OH - Arena District",null,"Systems Analyst",null,"2026-03-02",null,null,153.87,2.1849540000000003,null,0.20608355725351973,396,5.6232000000000006,8.0287887192248789E-2,167,2.3714,37.491031700000008]
[{"$f":"IF(ISBLANK(Q39),\"\",COUNTA($Q$15:Q39))","v":25},25,null,1.9069248397002716E-2,null,null,7.8399999999999997E-2,0,null,"Columbus OH - Arena District",null,"Supply Chain Data Insights Manager",null,"2026-03-09",null,null,419.5,32.888799999999996,null,0.20608355725351973,576,45.1584,8.0287887192248789E-2,258,20.2272,317.53183840000003]
[{"$f":"IF(ISBLANK(Q40),\"\",COUNTA($Q$15:Q40))","v":26},26,null,5.7200000000000001E-2,null,null,0.27,0,null,"Columbus OH - Arena District",null,"Gas Controller",null,"2026-03-09",null,null,413.32,111.5964,null,0.20608355725351973,1065,287.55,8.0287887192248789E-2,448,120.96000000000001,1915.052355]
[{"$f":"IF(ISBLANK(Q41),\"\",COUNTA($Q$15:Q41))","v":27},"TOTAL HIRED",3517780,null,124193,128353.46550000002,null,63943.950517200021,null,null,null,null,null,null,null,null,17637.509999999998,{"$f":"SUM(R15:R40)","v":9656.554897},null,null,{"$f":"SUM(U15:U40)","v":26451},{"$f":"SUM(V15:V40)","v":13177.8712},null,{"$f":"SUM(X15:X40)","v":10676.573469703613},{"$f":"SUM(Y15:Y40)","v":5214.5523209486928},91992.92893514871]
[{"$f":"IF(ISBLANK(Q42),\"\",COUNTA($Q$15:Q42))","v":""}]
["OPEN POSITIONS POST ANNUALIZATION DATE [1]"]
[{"$f":"IF(ISBLANK(Q44),\"\",COUNTA($Q$15:Q44))","v":28},{"$f":"B40+1","v":27},null,3.6600000000000001E-2,null,null,6.0400000000000002E-2,0,null,"Merrillville IN-SLC",null,"Environmental Coordinator 3",null,"2026-03-23",null,null,311.04000000000002,{"$f":"+Q44*G44","v":18.786816000000002},null,{"$f":"$T$15","v":0.20608355725351973},801,{"$f":"+U44*G44","v":48.380400000000002},{"$f":"$W$15","v":8.0287887192248789E-2},337,20.354800000000001,322.35884680000004]
[{"$f":"IF(ISBLANK(Q45),\"\",COUNTA($Q$15:Q45))","v":29},{"$f":"B44+1","v":28},null,4.1500000000000002E-2,null,null,0.8851,0,null,"Merrillville IN-SLC",null,"Sr Category Specialist",null,"2026-03-23",null,null,440.89,390.231739,null,0.20608355725351973,909,804.55589999999995,8.0287887192248789E-2,389,344.3039,5441.4186651]
[{"$f":"IF(ISBLANK(Q46),\"\",COUNTA($Q$15:Q46))","v":30},29,null,4.1500000000000002E-2,null,null,0.89559999999999995,0,null,"Columbus OH - Arena District",null,"Financial Analyst",null,"2026-03-30",null,null,149.94,134.28626399999999,null,0.20608355725351973,773,692.29879999999991,8.0287887192248789E-2,313,280.32279999999997,4464.0684941999998]
[{"$f":"IF(ISBLANK(Q47),\"\",COUNTA($Q$15:Q47))","v":31},30,null,4.1500000000000002E-2,null,null,0.8851,0,null,"Columbus OH - Arena District",null,"Sr Category Specialist",null,"2026-04-01",null,null,440.89,390.231739,null,0.20608355725351973,909,804.55589999999995,8.0287887192248789E-2,389,344.3039,5441.4186651]
[{"$f":"IF(ISBLANK(Q48),\"\",COUNTA($Q$15:Q48))","v":32},31,null,4.1500000000000002E-2,null,null,0.87429999999999997,0,null,"Valparaiso IN - Flight Ops",null,"Drone Pgm Support Spec",null,"2026-04-01",null,null,149.94,131.09254199999998,null,0.20608355725351973,773,675.83389999999997,8.0287887192248789E-2,313,273.65589999999997,4357.8998263499998]
[{"$f":"IF(ISBLANK(Q49),\"\",COUNTA($Q$15:Q49))","v":33},32,null,5.7200000000000001E-2,null,null,0.8508,0,null,"Virtual - Indiana",null,"Mgr CCC",null,"2026-04-01",null,null,1258.3399999999999,1070.5956719999999,null,0.20608355725351973,1729,1471.0332000000001,8.0287887192248789E-2,775,659.37,10338.291582600001]
[{"$f":"IF(ISBLANK(Q50),\"\",COUNTA($Q$15:Q50))","v":34},33,null,2.86E-2,null,null,6.88E-2,0,null,"Washington PA-Op Ctr",null,"Instrumentation & Control Engineer 2/\nSr Instr & Control Eng Instrumentation & Control Engineer 3",null,"2026-04-01",null,null,243.08,16.723904000000001,null,0.20608355725351973,626,43.068800000000003,8.0287887192248789E-2,263,18.0944,286.93521600000003]
[{"$f":"IF(ISBLANK(Q51),\"\",COUNTA($Q$15:Q51))","v":35},34,null,4.1500000000000002E-2,null,null,0.84519999999999995,0,null,"Valparaiso IN - Flight Ops",null,"UAS Pilot",null,"2026-04-01",null,null,299.88,253.45857599999999,null,0.20608355725351973,773,653.33960000000002,8.0287887192248789E-2,325,274.69,4349.7241794000001]
[{"$f":"IF(ISBLANK(Q52),\"\",COUNTA($Q$15:Q52))","v":36},35,null,4.1500000000000002E-2,null,null,3.39E-2,0,null,"Columbus OH - Arena District",null,"Mgr Capital Planning",null,"2026-04-01",null,null,1073.08,36.377412,null,0.20608355725351973,1474,49.968600000000002,8.0287887192248789E-2,575.95158180457202,19.524758623174993,348.38753992317498]
[{"$f":"IF(ISBLANK(Q53),\"\",COUNTA($Q$15:Q53))","v":37},36,null,2.3505241960204051E-2,null,null,9.8000000000000004E-2,0,null,"Chester VA - Training Cntr",null,"Emergency Mgr",null,"2026-04-01",null,null,607.85,59.569300000000005,null,0.20608355725351973,835,81.83,8.0287887192248789E-2,326.21936582413264,31.969497850764999,570.49944085076504]
[{"$f":"IF(ISBLANK(Q54),\"\",COUNTA($Q$15:Q54))","v":38},37,null,4.1500000000000002E-2,null,null,0.87739999999999996,0,null,"Merrillville IN-SLC",null,"Board Sec & Corp Liaison 1/\nBoard Sec & Corp Liaison 2",null,"2026-04-13",null,null,176.36,154.73826400000002,null,0.20608355725351973,909,797.5566,8.0287887192248789E-2,368,322.88319999999999,5143.5565753999999]
[{"$f":"IF(ISBLANK(Q55),\"\",COUNTA($Q$15:Q55))","v":39},38,null,4.1500000000000002E-2,null,null,0.89559999999999995,0,null,"Columbus OH - Arena District",null,"Financial Analyst",null,"2026-04-27",null,null,149.94,134.28626399999999,null,0.20608355725351973,773,692.29879999999991,8.0287887192248789E-2,313,280.32279999999997,4464.0684941999998]
[{"$f":"IF(ISBLANK(Q56),\"\",COUNTA($Q$15:Q56))","v":40},39,null,4.1500000000000002E-2,null,null,0.89539999999999997,0,null,"Columbus OH - Arena District",null,"Senior Executive Administrative Assistant",null,"2026-04-27",null,null,352.71,315.81653399999999,null,0.20608355725351973,909,813.91859999999997,8.0287887192248789E-2,382,342.0428,5419.5168433999997]
[{"$f":"IF(ISBLANK(Q57),\"\",COUNTA($Q$15:Q57))","v":41},40,null,2.86E-2,null,null,0.1212,0,null,"Columbus OH - 155 Nationwide",null,"Sr Dir Project Development",null,"2026-05-01",null,null,2130.04,258.16084799999999,null,0.20608355725351973,1463,177.31559999999999,8.0287887192248789E-2,508.56274656862996,61.637804884117955,1357.6518268841178]
[{"$f":"IF(ISBLANK(Q58),\"\",COUNTA($Q$15:Q58))","v":42},41,null,5.7200000000000001E-2,null,null,4.3999999999999997E-2,0,null,"Chester VA-Op Ctr",null,"Sr PM Major Projects PM Major Projects",null,"2026-05-01",null,null,713.53,31.395319999999998,null,0.20608355725351973,1470,64.679999999999993,8.0287887192248789E-2,630,27.72,437.74781599999994]
[{"$f":"IF(ISBLANK(Q59),\"\",COUNTA($Q$15:Q59))","v":43},42,null,3.7199999999999997E-2,null,null,0.8327,0,null,"Columbus OH - Arena District",null,"IT Engineer I",null,"2026-05-01",null,null,316.17,263.27475900000002,null,0.20608355725351973,814,677.81780000000003,8.0287887192248789E-2,343,285.61610000000002,4517.6256598]
[{"$f":"IF(ISBLANK(Q60),\"\",COUNTA($Q$15:Q60))","v":44},43,null,4.1500000000000002E-2,null,null,0.8851,0,null,"Columbus OH - Arena District",null,"Sr Category Specialist",null,"2026-05-01",null,null,440.89,390.231739,null,0.20608355725351973,909,804.55589999999995,8.0287887192248789E-2,389,344.3039,5441.4186651]
[{"$f":"IF(ISBLANK(Q61),\"\",COUNTA($Q$15:Q61))","v":45},44,null,4.2000000000000003E-2,null,null,1.2699999999999999E-2,0,null,"Columbus OH - Arena District",null,"Project Mgmt Manager",null,"2026-05-01",null,null,1086.1099999999999,13.793596999999998,null,0.20608355725351973,1492,18.948399999999999,8.0287887192248789E-2,582.89889268331729,7.4028159370781292,132.10171563707812]
[{"$f":"IF(ISBLANK(Q62),\"\",COUNTA($Q$15:Q62))","v":46},45,null,2.2510149887677015E-2,null,null,0.16159999999999999,0,null,"Columbus OH - Arena District",null,"Tax Strategy and Planning Mgr",null,"2026-05-01",null,null,495.15,80.016239999999996,null,0.20608355725351973,680,109.88799999999999,8.0287887192248789E-2,305,49.287999999999997,772.63367840000012]
[{"$f":"IF(ISBLANK(Q63),\"\",COUNTA($Q$15:Q63))","v":47},46,null,4.1500000000000002E-2,null,null,0.85409999999999997,0,null,"Merrillville IN-SLC",null,"User Experience (UX) Research\nand Design Specialist",null,"2026-05-01",null,null,352.71,301.24961099999996,null,0.20608355725351973,909,776.37689999999998,8.0287887192248789E-2,382,326.26619999999997,5169.5435961000003]
[{"$f":"IF(ISBLANK(Q64),\"\",COUNTA($Q$15:Q64))","v":48},"TOTAL OPEN",2419900,null,93564,96698.394000000029,null,49760.254909950003,null,null,null,null,null,null,null,null,11188.539999999999,{"$f":"SUM(R44:R63)","v":4444.3171400000001},null,null,{"$f":"SUM(U44:U63)","v":19930},{"$f":"SUM(V44:V63)","v":10258.221699999998},null,{"$f":"SUM(X44:X63)","v":8209.6325868806525},{"$f":"SUM(Y44:Y63)","v":4314.0735772951357},68776.867327245141]
[{"$f":"IF(ISBLANK(Q65),\"\",COUNTA($Q$15:Q65))","v":""}]
[{"$f":"IF(ISBLANK(Q66),\"\",COUNTA($Q$15:Q66))","v":49},"TOTAL HIRED & OPEN",{"$f":"C64+C41","v":5937680},null,{"$f":"E64+E41","v":217757},{"$f":"F64+F41","v":225051.85950000005},null,{"$f":"H64+H41","v":113704.20542715002},null,null,null,null,null,null,null,null,{"$f":"Q64+Q41","v":28826.049999999996},{"$f":"R64+R41","v":14100.872037000001},null,null,{"$f":"U64+U41","v":46381},{"$f":"V64+V41","v":23436.092899999996},null,{"$f":"X64+X41","v":18886.206056584266},{"$f":"Y64+Y41","v":9528.6258982438285},160769.79626239385]
[{"$f":"IF(ISBLANK(C67),\"\",COUNTA($C$15:C67))","v":""}]
[null,"[1] Hired section represents positions hired after December 31, 2025 and Open section represents open positions targeted for hire."]
[null,"[2] Percentages of allocation to CKY per calendar 2025 ratable usage of billing pools allocated to CKY and CKY's NCSC Allocation Survey rates effective February 2026."]
[null,"[3] O&M Experience Ratios were based on the 2025 calendar year historical experience for similar positions."]
[null,"[4] Target Incentive per the December 2025 payroll file provided by the NiSource Payroll Department.\n\n"]
[null,"[5] Benefits Experience Factor is based on calendar year 2025 experience calculated as shown below:"]
[null,null,null,"Employee Benefits",2952249]
[null,null,null,"Less Pension",-223674]
[null,null,null,"Employee Benefits, excluding Pension",{"$f":"SUM(E73:E74)","v":2728575}]
[null,null,null,"Gross Base Salaries (WPD-2.7.J(2), Line 4)",{"$f":"'WPD-2.7.J(2) NCSC Labor Adj.9.3'!H20","v":13240139.273427639}]
[null,null,null,"CKY NCSC Benefits Experience Factor",{"$f":"E75/E76","v":0.20608355725351973}]
[null,"[6] Payroll Tax experience factor per WPD-2.7.J(4), Line 5 and 2026 Social Security Maximum Taxable Earnings of $184,500."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[{"$f":"IF(ISBLANK(C100),\"\",COUNTA($C$15:C100))","v":""}]
[{"$f":"IF(ISBLANK(C101),\"\",COUNTA($C$15:C101))","v":""}]

{"sheet":"WPD-2.7.K Depr Amrt Expense","index":99,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$51","v":"DEPRECIATION AND AMORTIZATION EXPENSE"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$51","v":"WORKPAPER WPD-2.7.K"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B59","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"ADJUSTMENT"]
[]
[{"$f":"IF(ISBLANK(C12),\"\",COUNTA($C$12:C12))","v":1},null,"Adjusted Depreciation and Amortization Expense, \nLess 2023, 2024, & 2025 SMRP",null,"WPB-2.1.B, Line 57",null,{"$f":"+'WPB-2.1.B Summary'!I56","v":36908119.932166949}]
[{"$f":"IF(ISBLANK(C13),\"\",COUNTA($C$12:C13))","v":""}]
[{"$f":"IF(ISBLANK(C14),\"\",COUNTA($C$12:C14))","v":2},null,"Less: Test Year Depreciation and Amortization Expense",null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!$M$6&\", Line \"&+'C-2.1.B Oper Rev&Exp by Accts'!$A$152","v":"SCHEDULE C-2.1.B, Line 49"},null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K150","v":33251921.272831134}]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$12:C15))","v":""}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$12:C16))","v":3},null,"Depreciation and Amortization Expense Adjustment",null,{"$f":"\"Line \"&A12&\" - Line \"&A14","v":"Line 1 - Line 2"},null,{"$f":"+G12-G14","v":3656198.6593358144}]

{"sheet":"WPD-2.7.L Property Tax","index":100,"n_rows":51,"n_cols":10,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,0,0,9],[1,0,1,9],[2,0,2,9],[3,0,3,9]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index D'!$C$52","v":"PROPERTY TAX"}]
[{"$f":"+'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$34","v":"DATA:_______BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,{"$f":"\"WORKPAPER \"&'Index D'!$A$52","v":"WORKPAPER WPD-2.7.L"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B63","v":"WITNESS: G. GODE"}]
[]
["LINE",null,null,null,null,"TAXABLE",null,"EFFECTIVE",null,"TAX"]
["NO.","DESCRIPTION",null,"REFERENCE",null,"AMOUNT",null,"TAX RATE",null,"AMOUNT"]
[null,null,null,null,null,"$",null,null,null,"$"]
[{"$f":"IF(ISBLANK(B12),\"\",COUNTA($B$12:B12))","v":1},"Property, Plant and Equipment - Total Company"]
[{"$f":"IF(ISBLANK(B13),\"\",COUNTA($B$12:B13))","v":2},{"$f":"\"Estimated Assessed Value at \"&(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"Estimated Assessed Value at December 31, 2024"},null,null,null,438582600]
[{"$f":"IF(ISBLANK(B14),\"\",COUNTA($B$12:B14))","v":3},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" Net Plant Additions\"","v":"2025 Net Plant Additions"},null,{"$f":"+'WPB-2.1.B Summary'!$N$6","v":"WPB-2.1.B"},null,{"$f":"F21+(SUM('WPB-2.1.B Summary'!D17:D28)+SUM('WPB-2.1.B Summary'!E17:E28))-(SUM('WPB-2.1.B Summary'!I17:I28)+SUM('WPB-2.1.B Summary'!J17:J28)+SUM('WPB-2.1.B Summary'!K17:K28)+SUM('WPB-2.1.B Summary'!L17:L28))","v":65606730.619672999}]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$12:B15))","v":4},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" Net Plant Additions\"","v":"2026 Net Plant Additions"},null,{"$f":"+'WPB-2.1.B Summary'!$N$6","v":"WPB-2.1.B"},null,{"$f":"F22+(SUM('WPB-2.1.B Summary'!D29:D40)+SUM('WPB-2.1.B Summary'!E29:E40))-(SUM('WPB-2.1.B Summary'!I29:I40)+SUM('WPB-2.1.B Summary'!J29:J40)+SUM('WPB-2.1.B Summary'!K29:K40)+SUM('WPB-2.1.B Summary'!L29:L40))","v":57367824.733637869}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$12:B16))","v":5},{"$f":"\"Estimated Assessed Value at \"&(TEXT(EDATE('General Headers Index'!$B$7,4),\"MMMM DD, YYYY\"))","v":"Estimated Assessed Value at December 31, 2026"},null,null,null,{"$f":"F13+F14+F15","v":561557155.35331082}]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$12:B17))","v":6},"Effective Property Tax Rate",null,null,null,null,null,1.3024000000000001E-2]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$12:B18))","v":7},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"YYYY\"))&\" Property Tax Expense - Property, Plant and Equipment\"","v":"2027 Property Tax Expense - Property, Plant and Equipment"},null,null,null,null,null,null,null,{"$f":"F16*H17","v":7313720.3913215203}]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$12:B19))","v":""}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$12:B20))","v":8},{"$f":"\"Property, Plant and Equipment - \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" & \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP\"","v":"Property, Plant and Equipment - 2025 & 2026 SMRP"}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$12:B21))","v":9},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" SMRP Net Plant Additions\"","v":"2025 SMRP Net Plant Additions"},null,{"$f":"+'WPB-2.1.B Summary'!$N$6","v":"WPB-2.1.B"},null,{"$f":"+'WPB-2.1.B Summary'!F87-'WPB-2.1.B Summary'!M87","v":44302827.917999998}]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$12:B22))","v":10},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP Net Plant Additions\"","v":"2026 SMRP Net Plant Additions"},null,{"$f":"+'WPB-2.1.B Summary'!$N$6","v":"WPB-2.1.B"},null,{"$f":"+'WPB-2.1.B Summary'!F99-'WPB-2.1.B Summary'!M99-F21","v":51453330.668647632}]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$12:B23))","v":11},{"$f":"\"Estimated SMRP Assessed Value at \"&(TEXT(EDATE('General Headers Index'!$B$7,4),\"MMMM DD, YYYY\"))","v":"Estimated SMRP Assessed Value at December 31, 2026"},null,null,null,{"$f":"+F21+F22","v":95756158.58664763}]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$12:B24))","v":12},"Effective Property Tax Rate",null,null,null,null,null,1.3024000000000001E-2]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$12:B25))","v":13},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"YYYY\"))&\" SMRP Property Tax Expense - Property, Plant and Equipment\"","v":"2027 SMRP Property Tax Expense - Property, Plant and Equipment"},null,null,null,null,null,null,null,{"$f":"F23*H24","v":1247128.2094324988}]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$12:B26))","v":""}]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$12:B27))","v":14},{"$f":"\"Property, Plant and Equipment - Total Company, Less \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" & \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP\"","v":"Property, Plant and Equipment - Total Company, Less 2025 & 2026 SMRP"}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$12:B28))","v":15},{"$f":"B13","v":"Estimated Assessed Value at December 31, 2024"},null,null,null,{"$f":"F13","v":438582600}]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$12:B29))","v":16},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" Net Plant Additions, net of \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" SMRP\"","v":"2025 Net Plant Additions, net of 2025 SMRP"},null,null,null,{"$f":"F14-F21","v":21303902.701673001}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$12:B30))","v":17},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" Net Plant Additions, net of \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP\"","v":"2026 Net Plant Additions, net of 2026 SMRP"},null,null,null,{"$f":"F15-F22","v":5914494.0649902374}]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$12:B31))","v":18},{"$f":"\"Estimated Assessed Value at \"&(TEXT(EDATE('General Headers Index'!$B$7,4),\"MMMM DD, YYYY\"))&\", net of \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" & \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP\"","v":"Estimated Assessed Value at December 31, 2026, net of 2025 & 2026 SMRP"},null,null,null,{"$f":"F28+F29+F30","v":465800996.76666325}]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$12:B32))","v":19},"Effective Property Tax Rate",null,null,null,null,null,1.3024000000000001E-2]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$12:B33))","v":20},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"YYYY\"))&\" SMRP Property Tax Expense - Property, Plant and Equipment, net of \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"YYYY\"))&\" & \"&(TEXT(EDATE('General Headers Index'!$B$7,0),\"YYYY\"))&\" SMRP\"","v":"2027 SMRP Property Tax Expense - Property, Plant and Equipment, net of 2025 & 2026 SMRP"},null,null,null,null,null,null,null,{"$f":"F31*H32","v":6066592.1818890227}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$12:B34))","v":""}]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$12:B35))","v":21},"Gas Storage"]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$12:B36))","v":22},{"$f":"\"Actual Gas Storage Balance at \"&(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"Actual Gas Storage Balance at December 31, 2024"},null,{"$f":"+'WPB 5.3 Storage'!$J$6&\", Line \"&'WPB 5.3 Storage'!$A$17","v":"WPB-5.3, Line 1"},null,{"$f":"+'WPB 5.3 Storage'!I17","v":40701244.18}]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$12:B37))","v":23},{"$f":"\"West Virginia Gas Storage Balance at \"&(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"West Virginia Gas Storage Balance at December 31, 2024"},null,null,null,14019985]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$12:B38))","v":24},{"$f":"\"Percent in West Virginia at \"&(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"Percent in West Virginia at December 31, 2024"},null,null,null,{"$f":"F37/F36","v":0.34446084591412113}]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$12:B39))","v":25},{"$f":"\"Projected Gas Storage Balance at \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"MMMM DD, YYYY\"))","v":"Projected Gas Storage Balance at December 31, 2025"},null,{"$f":"+'WPB 5.3 Storage'!$J$6&\", Line \"&'WPB 5.3 Storage'!$A$41","v":"WPB-5.3, Line 25"},null,{"$f":"+'WPB 5.3 Storage'!I41","v":39511690.723499998}]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$12:B40))","v":26},{"$f":"\"Percent in West Virginia Based on \"&(TEXT(EDATE('General Headers Index'!$B$7,-20),\"MMMM DD, YYYY\"))","v":"Percent in West Virginia Based on December 31, 2024"},null,null,null,{"$f":"F38","v":0.34446084591412113}]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$12:B41))","v":27},{"$f":"\"West Virginia Projected Gas Storage Balance at \"&(TEXT(EDATE('General Headers Index'!$B$7,-8),\"MMMM DD, YYYY\"))","v":"West Virginia Projected Gas Storage Balance at December 31, 2025"},null,null,null,{"$f":"F39*F40","v":13610230.410113942}]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$12:B42))","v":28},"Assessment Rate",null,null,null,0.6]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$12:B43))","v":29},"West Virginia Storage Assessed Value",null,null,null,{"$f":"F41*F42","v":8166138.2460683649}]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$12:B44))","v":30},"Effective Tax Rate",null,null,null,null,null,1.9772747093023256E-2]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$12:B45))","v":31},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"YYYY\"))&\" Property Tax Expense - Storage\"","v":"2027 Property Tax Expense - Storage"},null,null,null,null,null,null,null,{"$f":"F43*H44","v":161466.9862661743}]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$12:B46))","v":""}]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$12:B47))","v":32},{"$f":"(TEXT(EDATE('General Headers Index'!$B$7,5),\"YYYY\"))&\" Property Tax Expense - Total\"","v":"2027 Property Tax Expense - Total"},null,null,null,null,null,null,null,{"$f":"J33+J45","v":6228059.1681551971}]
[{"$f":"IF(ISBLANK(B48),\"\",COUNTA($B$12:B48))","v":""}]
[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$12:B49))","v":33},"Less: Test Year Expense",null,{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!$M$6&\", Line \"&'C-2.1.B Oper Rev&Exp by Accts'!$A$151","v":"SCHEDULE C-2.1.B, Line 48"},null,null,null,null,null,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K151","v":9614592}]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$12:B50))","v":""}]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$12:B51))","v":34},"Property Tax Adjustment",null,null,null,null,null,null,null,{"$f":"J47-J49","v":-3386532.8318448029}]

{"sheet":"Index E","index":101,"n_rows":35,"n_cols":3,"rows_kept":35,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[" "]
["SCHEDULE  E"]
[]
["JURISDICTIONAL FEDERAL AND STATE INCOME TAX SUMMARY"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["E-1.1",null,"COMPUTATION OF FEDERAL AND STATE INCOME TAX"]
["E-1.2",null,"CASH WORKING CAPITAL INCOME TAXES INTEREST SYNCHRONIZATION"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null," "]

{"sheet":"E-1.1 Fed & State Inc Tax","index":102,"n_rows":191,"n_cols":21,"rows_kept":191,"cut":false,"hidden":false,"merged":[[17,17,17,19],[16,17,16,19],[16,13,16,14],[17,13,17,14],[153,0,153,11],[74,0,74,11],[154,0,154,11],[155,0,155,11],[156,0,156,11],[157,0,157,11],[75,0,75,11],[76,0,76,11],[77,0,77,11],[78,0,78,11],[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11],[4,0,4,11]]}
[{"$f":"'General Headers Index'!$B$3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!$B$5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index E'!C19","v":"COMPUTATION OF FEDERAL AND STATE INCOME TAX"}]
[{"$f":"+'General Headers Index'!$B$9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"+'General Headers Index'!$B$17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index E'!A19","v":"SCHEDULE E-1.1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 3"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!$B$47","v":"WITNESS: G. GODE"}]
[]
[null,null,null,"ADJUSTED",null,"ADJUSTED",null,"ADJUSTMENTS TO",null,"ADJUSTED",null,"PROFORMA"]
[null,null,null,"BASE PERIOD",null,"BASE PERIOD",null,"ADJUSTED",null,"FORECASTED","FORECASTED","FORECASTED"]
[null,null,null,"RETURN AT",null,"RETURN AT",null,"BASE PERIOD AT",null,"RETURN AT","RETURN AT","RETURN AT"]
["LINE",null,null,"CURRENT RATES","JURIS.","CURRENT RATES",null,"CURRENT RATES",null,"CURRENT RATES","CURRENT RATES","PROPOSED RATES"]
["NO.","DESCRIPTION","REFERENCE","TOTAL COMPANY","%","JURISDICTIONAL",null,"TOTAL COMPANY",null,"TOTAL COMPANY","ADJUSTMENT","JURISDICTIONAL"]
[null,null,null,"(1)",-2,"(3) = (1 * 2)",null,"(4) = (5) - (3)",null,"(5)","(6)","(7) = (5) + (6)"]
[null,null,null,"$",null,"$",null,"$",null,"$",null,"$",null,"BASE PERIOD",null,"BASE PERIOD",null,"FORECAST",null,null,"FORECAST"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Check C-1",null,"Check C-2",null,"Check C-1",null,null,"Check C-2"]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$19:B19))","v":1},"Operating Income Before Income Taxes","SCH C-1, LN 7",{"$f":"'C-1 Operating Income Summary'!I27","v":36574874.046337008},1,{"$f":"D19*$E$19","v":36574874.046337008},null,{"$f":"J19-F19","v":-11952886.989109814},null,{"$f":"'C-1 Operating Income Summary'!M27","v":24621987.057227194},{"$f":"+L19-J19","v":34552240.831240058},{"$f":"'C-1 Operating Income Summary'!Q27","v":59174227.888467252},null,{"$f":"+'C-1 Operating Income Summary'!I27","v":36574874.046337008},{"$f":"+'C-1 Operating Income Summary'!K27","v":-11952886.989109814},{"$f":"+'C-2 Adj Operating Income Sum'!I38","v":36574874.046337008},null,{"$f":"+'C-1 Operating Income Summary'!M27","v":24621987.057227194},{"$f":"+'C-1 Operating Income Summary'!O27","v":34552240.831240073},{"$f":"+'C-1 Operating Income Summary'!Q27","v":59174227.888467252},{"$f":"+'C-2 Adj Operating Income Sum'!Q38","v":24621987.057227194}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$19:B20))","v":2},"Interest Charges"," 1/",{"$f":"D73","v":13049670.683608038},null,{"$f":"D20*$E$19","v":13049670.683608038},null,{"$f":"J20-F20","v":1243585.0892170835},null,{"$f":"J73","v":14293255.772825122},0,{"$f":"SUM(J20,K20)","v":14293255.772825122},null,{"$f":"IF(ROUND(F19,0)=ROUND((N19),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(H19,0)=ROUND((O19),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(F19,0)=ROUND((P19),0),\"OK\",\"CHECK\")","v":"OK"},null,{"$f":"IF(ROUND(J19,0)=ROUND((R19),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(K19,0)=ROUND((S19),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(L19,0)=ROUND((T19),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(J19,0)=ROUND((U19),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$19:B21))","v":3},"Book Net Income before Income Tax & Credits","LN 1+2",{"$f":"+D19-D20","v":23525203.362728968},null,{"$f":"+F19-F20","v":23525203.362728968},null,{"$f":"+H19-H20","v":-13196472.078326898},null,{"$f":"+J19-J20","v":10328731.284402072},{"$f":"+K19-K20","v":34552240.831240058},{"$f":"+L19-L20","v":44880972.11564213}]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$19:B22))","v":""}]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$19:B23))","v":4},"Federal Flow-Through Statutory Adjustments","PG 2, LN 9",{"$f":"D101","v":-916387.51455033326},null,{"$f":"F101","v":-188238.98666433332},null,{"$f":"H101","v":340367.98666833335},null,{"$f":"J101","v":152129.000004},{"$f":"K101","v":0},{"$f":"L101","v":152129.000004}]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$19:B24))","v":5},"Federal Timing Statutory Adjustments","PG 2, LN 53",{"$f":"D149","v":3057917.7742507719},null,{"$f":"F149","v":3057917.7742507719},null,{"$f":"H149","v":-34398518.841832779},null,{"$f":"J149","v":-31340601.067582011},{"$f":"K149","v":0},{"$f":"L149","v":-31340601.067582011}]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$19:B25))","v":6},"State Bonus Disallowance","PG 2, LN 56",{"$f":"D152","v":-3794402.5241689999},null,{"$f":"F152","v":-3794402.5241689999},null,{"$f":"H152","v":664548.35417299997},null,{"$f":"J152","v":-3129854.1699959999},{"$f":"K152","v":0},{"$f":"L152","v":-3129854.1699959999}]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$19:B26))","v":""}]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$19:B27))","v":7},"State Taxable Income",{"$f":"\"LN \"&A21&\"+\"&A23&\"+\"&A24&\"+\"&A25","v":"LN 3+4+5+6"},{"$f":"+D21+D23+D24+D25","v":21872331.09826041},null,{"$f":"+F21+F23+F24+F25","v":22600479.626146406},null,{"$f":"+H21+H23+H24+H25","v":-46590074.579318345},null,{"$f":"+J21+J23+J24+J25","v":-23989594.953171939},{"$f":"+K21+K23+K24+K25","v":34552240.831240058},{"$f":"+L21+L23+L24+L25","v":10562645.878068119}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$19:B28))","v":""}]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$19:B29))","v":8},"State Income Tax ","LN 9 x 5%",{"$f":"D27*0.05","v":1093616.5549130205},null,{"$f":"F27*0.05","v":1130023.9813073203},null,{"$f":"H27*0.05","v":-2329503.7289659171},null,{"$f":"J27*0.05","v":-1199479.7476585971},{"$f":"K27*0.05","v":1727612.0415620031},{"$f":"L27*0.05","v":528132.29390340601}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$19:B30))","v":9},"Prior Adjustment to State Income Tax","PG 2, LN 73",{"$f":"D187","v":158723},null,{"$f":"F187","v":158723},null,{"$f":"H187","v":-158723},null,{"$f":"J187","v":0},0,0]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$19:B31))","v":10},"Other Adjustments to State Income Tax","PG 2, LN 74",{"$f":"D188","v":0},null,{"$f":"F188","v":0},null,{"$f":"H188","v":0},null,0,0,0]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$19:B32))","v":""}]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$19:B33))","v":11},"Total State Income Tax","LN 11+12+13",{"$f":"D29+D30+D31","v":1252339.5549130205},null,{"$f":"F29+F30+F31","v":1288746.9813073203},null,{"$f":"H29+H30+H31","v":-2488226.7289659171},null,{"$f":"+J29+J31","v":-1199479.7476585971},{"$f":"K29+K30+K31","v":1727612.0415620031},{"$f":"L29+L30+L31","v":528132.29390340601}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$19:B34))","v":""}]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$19:B35))","v":12},"Federal Taxable Income","LN 3+5+6-11-12",{"$f":"D21+D23+D24-D29-D30","v":24414394.067516387},null,{"$f":"F21+F23+F24-F29-F30","v":25106135.169008087},null,{"$f":"H21+H23+H24-H29-H30","v":-44766396.204525426},null,{"$f":"J21+J23+J24-J29-J30","v":-19660261.035517342},{"$f":"K21+K23+K24-K29-K30","v":32824628.789678056},{"$f":"L21+L23+L24-L29-L30","v":13164367.754160713}]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$19:B36))","v":""}]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$19:B37))","v":13},"Federal Net Operating Loss Carryforward",null,-8790631,null,{"$f":"D37*$E$19","v":-8790631},null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$19:B38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Schedule A Rounding Plug:"]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$19:B39))","v":14},"Federal Income Tax","LN 17+19 x 21%",{"$f":"(D35+D37)*0.21","v":3280990.2441784409},null,{"$f":"(F35+F37)*0.21","v":3426255.8754916983},null,{"$f":"(H35+H37)*0.21","v":-9400943.2029503398},null,{"$f":"(J35+J37)*0.21","v":-4128654.8174586417},{"$f":"(K35+K37)*0.21","v":6893172.0458323918},{"$f":"(L35+L37)*0.21-N40","v":2764523.6793737495},null,{"$f":"+'A-1 Financial Summary'!Q24","v":-2.5191903114318848E-4}]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$19:B40))","v":15},"Prior Adjustment to Federal Income Tax","PG 3, LN 7",{"$f":"D177","v":-446914},null,{"$f":"F177","v":-446914},null,{"$f":"H177","v":446914},null,{"$f":"J177","v":0},{"$f":"K177","v":0},{"$f":"L177","v":0},null,-6.4509999999999996]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$19:B41))","v":16},"Other Adjustments to Federal Income Tax",null,0,null,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$19:B42))","v":""}]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$19:B43))","v":17},"Current Federal Income Tax","LN 21+22+23",{"$f":"D39+D40+D41","v":2834076.2441784409},null,{"$f":"F39+F40+F41","v":2979341.8754916983},null,{"$f":"H39+H40+H41","v":-8954029.2029503398},null,{"$f":"J39+J40+J41","v":-4128654.8174586417},{"$f":"K39+K40+K41","v":6893172.0458323918},{"$f":"L39+L40+L41","v":2764523.6793737495}]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$19:B44))","v":18},"Current State Income Tax","LN 11+12+13",{"$f":"SUM(D30:D31,D29)","v":1252339.5549130205},null,{"$f":"SUM(F30:F31,F29)","v":1288746.9813073203},null,{"$f":"SUM(H30:H31,H29)","v":-2488226.7289659171},null,{"$f":"+J33","v":-1199479.7476585971},{"$f":"SUM(K30:K31,K29)","v":1727612.0415620031},{"$f":"SUM(L30:L31,L29)","v":528132.29390340601}]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$19:B45))","v":19},"Total Current Income Tax","LN 25+26",{"$f":"+D43+D44","v":4086415.7990914611},null,{"$f":"+F43+F44","v":4268088.8567990186},null,{"$f":"+H43+H44","v":-11442255.931916257},null,{"$f":"+J43+J44","v":-5328134.565117239},{"$f":"+K43+K44","v":8620784.087394394},{"$f":"+L43+L44","v":3292655.9732771553}]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$19:B46))","v":""}]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$19:B47))","v":20},"Provision for Deferred Federal Income Tax","LN -6 -19 * 21%",{"$f":"(-D24-D37)*21%","v":1203869.7774073379},null,{"$f":"(-F24-F37)*21%","v":1203869.7774073379},null,{"$f":"(-H24-H37)*21%","v":7223688.9567848835},null,{"$f":"(-J24-J37)*21%","v":6581526.2241922216},{"$f":"(-K24-K37)*21%","v":0},{"$f":"(-L24-L37)*21%","v":6581526.2241922216}]
[{"$f":"IF(ISBLANK(B48),\"\",COUNTA($B$19:B48))","v":21},"Federal Benefit of Provision for Deferred State Income Tax","LN -37 * 21%",{"$f":"-D55*21%","v":-7733.0898741413939},null,{"$f":"-F55*21%","v":-7733.0898741413939},null,{"$f":"-H55*21%","v":-354206.69012042769},null,{"$f":"-J55*21%","v":-361939.77999456914},{"$f":"-K55*21%","v":0},{"$f":"-L55*21%","v":-361939.77999456914}]
[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$19:B49))","v":22},"Amortization of Excess ADIT-Federal","PG 3, LN 4",{"$f":"SUM(D174:D174)","v":-810885.57434371801},null,{"$f":"SUM(F174:F174)","v":-810885.57434371801},null,{"$f":"SUM(H174:H174)","v":172472.23975448729},null,{"$f":"SUM(J174:J174)","v":-638413.33458923071},{"$f":"SUM(K174:K174)","v":0},{"$f":"SUM(L174:L174)","v":-638413.33458923071}]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$19:B50))","v":23},"Flow-Through Excess Book/Tax Depreciation-Federal","PG 3, LN 3",{"$f":"D173","v":-198490.76},null,{"$f":"F173","v":-198490.76},null,{"$f":"H173","v":75573.37000000001},null,{"$f":"J173","v":-122917.39},{"$f":"K173","v":0},{"$f":"L173","v":-122917.39}]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$19:B51))","v":24},"Amortization of Investment Tax Credit","PG 3, LN 2",{"$f":"D172","v":-530.91666899999996},null,{"$f":"F172","v":-530.91666899999996},null,{"$f":"H172","v":530.91666899999996},null,{"$f":"J172","v":0},{"$f":"K172","v":0},{"$f":"L172","v":0}]
[{"$f":"IF(ISBLANK(B52),\"\",COUNTA($B$19:B52))","v":25},"Other Adjustments to Deferred Federal Income Tax","PG 3, LN 8+9+10",{"$f":"SUM(D178:D180)","v":111494.87},null,{"$f":"SUM(F178:F180)","v":111494.87},null,{"$f":"SUM(H178:H180)","v":-111494.87},null,{"$f":"SUM(J178:J180)","v":0},{"$f":"SUM(K178:K180)","v":0},{"$f":"SUM(L178:L180)","v":0}]
[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$19:B53))","v":26},"Deferred Federal Income Tax","LN 29+30+31+32+33",{"$f":"SUM(D47:D52)","v":297724.30652047851},null,{"$f":"SUM(F47:F52)","v":297724.30652047851},null,{"$f":"SUM(H47:H52)","v":7006563.9230879433},null,{"$f":"SUM(J47:J52)","v":5458255.7196084224},{"$f":"SUM(K47:K52)","v":0},{"$f":"SUM(L47:L52)","v":5458255.7196084224}]
[{"$f":"IF(ISBLANK(B54),\"\",COUNTA($B$19:B54))","v":""}]
[{"$f":"IF(ISBLANK(B55),\"\",COUNTA($B$19:B55))","v":27},"Provision for Deferred State Income Tax","LN -6 -7 * 5%",{"$f":"(-D24-D25)*5%","v":36824.237495911402},null,{"$f":"(-F24-F25)*5%","v":36824.237495911402},null,{"$f":"(-H24-H25)*5%","v":1686698.5243829892},null,{"$f":"(-J24-J25)*5%","v":1723522.7618789007},{"$f":"(-K24-K25)*5%","v":0},{"$f":"(-L24-L25)*5%","v":1723522.7618789007}]
[{"$f":"IF(ISBLANK(B56),\"\",COUNTA($B$19:B56))","v":28},"Amortization of Excess ADIT-State","PG 3, LN 13",{"$f":"D183","v":-1505.1798055555591},null,{"$f":"F183","v":-1505.1798055555591},null,{"$f":"H183","v":-22617.985575396826},null,{"$f":"J183","v":-24123.165380952385},0,-24123.165380952385]
[{"$f":"IF(ISBLANK(B57),\"\",COUNTA($B$19:B57))","v":29},"Flow-Through Excess Book/Tax Depreciation-State","PG 3, LN 14",{"$f":"D184","v":-36938},null,{"$f":"F184","v":-36938},null,{"$f":"H184","v":6131.630000000001},null,-30806.37,0,-30806.37]
[{"$f":"IF(ISBLANK(B58),\"\",COUNTA($B$19:B58))","v":30},"Other Adjustments to Deferred State Income Tax","PG 3, LN 19+20",{"$f":"SUM(D189:D190)","v":1224287},null,{"$f":"SUM(F189:F190)","v":1224287},null,{"$f":"SUM(H189:H190)","v":-1224287},null,{"$f":"SUM(J189:J190)","v":0},{"$f":"SUM(K189:K190)","v":0},{"$f":"SUM(L189:L190)","v":0}]
[{"$f":"IF(ISBLANK(B59),\"\",COUNTA($B$19:B59))","v":31},"Deferred State Income Tax","LN 37+38+39+40",{"$f":"SUM(D55:D58)","v":1222668.0576903559},null,{"$f":"SUM(F55:F58)","v":1222668.0576903559},null,{"$f":"SUM(H55:H58)","v":445925.16880759224},null,{"$f":"SUM(J55:J58)","v":1668593.2264979482},{"$f":"SUM(K55:K58)","v":0},{"$f":"SUM(L55:L58)","v":1668593.2264979482}]
[{"$f":"IF(ISBLANK(B60),\"\",COUNTA($B$19:B60))","v":""}]
[{"$f":"IF(ISBLANK(B61),\"\",COUNTA($B$19:B61))","v":32},"Total Provision for Deferred Income Taxes","LN 375+41",{"$f":"D53+D59","v":1520392.3642108345},null,{"$f":"F53+F59","v":1520392.3642108345},null,{"$f":"H53+H59","v":7452489.0918955356},null,{"$f":"J53+J59","v":7126848.9461063705},{"$f":"K53+K59","v":0},{"$f":"L53+L59","v":7126848.9461063705}]
[{"$f":"IF(ISBLANK(B62),\"\",COUNTA($B$19:B62))","v":""}]
[{"$f":"IF(ISBLANK(B63),\"\",COUNTA($B$19:B63))","v":33},"Total Federal Income Taxes","LN 25+35",{"$f":"D43+D53","v":3131800.5506989192},null,{"$f":"F43+F53","v":3277066.1820121766},null,{"$f":"H43+H53","v":-1947465.2798623964},null,{"$f":"J43+J53","v":1329600.9021497807},{"$f":"K43+K53","v":6893172.0458323918},{"$f":"L43+L53","v":8222779.3989821719}]
[{"$f":"IF(ISBLANK(B64),\"\",COUNTA($B$19:B64))","v":""}]
[{"$f":"IF(ISBLANK(B65),\"\",COUNTA($B$19:B65))","v":34},"Total State Income Taxes","LN 26+41",{"$f":"+D44+D59","v":2475007.6126033766},null,{"$f":"+F44+F59","v":2511415.0389976762},null,{"$f":"+H44+H59","v":-2042301.5601583249},null,{"$f":"+J44+J59","v":469113.4788393511},{"$f":"+K44+K59","v":1727612.0415620031},{"$f":"+L44+L59","v":2196725.5204013539}]
[{"$f":"IF(ISBLANK(B66),\"\",COUNTA($B$19:B66))","v":""}]
[{"$f":"IF(ISBLANK(B67),\"\",COUNTA($B$19:B67))","v":35},"Total Income Tax Expense","LN 45+47",{"$f":"+D65+D63","v":5606808.1633022958},null,{"$f":"+F65+F63","v":5788481.2210098524},null,{"$f":"+H65+H63","v":-3989766.8400207213},null,{"$f":"+J65+J63","v":1798714.3809891318},{"$f":"+K65+K63","v":8620784.087394394},{"$f":"+L65+L63","v":10419504.919383526}]
[{"$f":"IF(ISBLANK(B68),\"\",COUNTA($B$19:B68))","v":""}]
[{"$f":"IF(ISBLANK(B69),\"\",COUNTA($B$19:B69))","v":36},"Effective Tax Rate",null,{"$f":"D67/D21","v":0.23833197430229974},null,{"$f":"F67/F21","v":0.24605446047622934},null,{"$f":"H67/H21","v":0.30233586797590223},null,{"$f":"J67/J21","v":0.17414669154046628},{"$f":"K67/K21","v":0.2495},{"$f":"L67/L21","v":0.23215862821634539}]
[{"$f":"IF(ISBLANK(B70),\"\",COUNTA($B$19:B70))","v":37},"NOTE 1/"]
[{"$f":"IF(ISBLANK(B71),\"\",COUNTA($B$19:B71))","v":38},"RATE BASE ","SCH B-1, LN 10",{"$f":"'B-1 p.1 Summary (Base)'!J38","v":599158433.59081912},null,null,null,null,null,{"$f":"'B-1 p.2 Summary (Forecast)'!K41","v":598545049.11327982}]
[{"$f":"IF(ISBLANK(B72),\"\",COUNTA($B$19:B72))","v":39},"WEIGHTED COST OF SHORT-TERM AND LONG-TERM DEBT","SCH J-1 LN 1 + LN 2",{"$f":"SUM('J-1 Base Period Cost of Capital'!M15:M17)","v":2.1779999999999997E-2},null,null,null,null,null,{"$f":"+'J-1.1, J-1.2 13 MO AVG WACC'!M15+'J-1.1, J-1.2 13 MO AVG WACC'!M17","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B73),\"\",COUNTA($B$19:B73))","v":40},"INTEREST CHARGES CALCULATED","SCH E-1.1, LN 2",{"$f":"D71*D72","v":13049670.683608038},null,null,null,null,null,{"$f":"J71*J72","v":14293255.772825122}]
[]
[{"$f":"'General Headers Index'!$B$3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!$B$5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"COMPUTATION OF FEDERAL AND STATE INCOME TAX"}]
[{"$f":"+'General Headers Index'!$B$9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"+'General Headers Index'!$B$17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"$A$7","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"+L7","v":"SCHEDULE E-1.1"}]
[{"$f":"$A$8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 2 OF 3"]
[{"$f":"$A$9","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!$B$47","v":"WITNESS: G. GODE"}]
[]
[{"$f":"IF($A$11=\"\",\"\",$A$11)","v":""},{"$f":"IF($B$11=\"\",\"\",$B$11)","v":""},{"$f":"IF($C$11=\"\",\"\",$C$11)","v":""},{"$f":"IF($D$11=\"\",\"\",$D$11)","v":"ADJUSTED"},{"$f":"IF($E$11=\"\",\"\",$E$11)","v":""},{"$f":"IF($F$11=\"\",\"\",$F$11)","v":"ADJUSTED"},{"$f":"IF($G$11=\"\",\"\",$G$11)","v":""},{"$f":"IF($H$11=\"\",\"\",$H$11)","v":"ADJUSTMENTS TO"},{"$f":"IF($I$11=\"\",\"\",$I$11)","v":""},{"$f":"IF($J$11=\"\",\"\",$J$11)","v":"ADJUSTED"},{"$f":"IF($K$11=\"\",\"\",$K$11)","v":""},{"$f":"IF($L$11=\"\",\"\",$L$11)","v":"PROFORMA"}]
[{"$f":"IF($A$12=\"\",\"\",$A$12)","v":""},{"$f":"IF($B$12=\"\",\"\",$B$12)","v":""},{"$f":"IF($C$12=\"\",\"\",$C$12)","v":""},{"$f":"IF($D$12=\"\",\"\",$D$12)","v":"BASE PERIOD"},{"$f":"IF($E$12=\"\",\"\",$E$12)","v":""},{"$f":"IF($F$12=\"\",\"\",$F$12)","v":"BASE PERIOD"},{"$f":"IF($G$12=\"\",\"\",$G$12)","v":""},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"ADJUSTED"},{"$f":"IF($I$12=\"\",\"\",$I$12)","v":""},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"FORECASTED"},{"$f":"IF($K$12=\"\",\"\",$K$12)","v":"FORECASTED"},{"$f":"IF($L$12=\"\",\"\",$L$12)","v":"FORECASTED"}]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":""},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":""},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":""},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":"RETURN AT"},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":""},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":"RETURN AT"},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":""},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":"BASE PERIOD AT"},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":""},{"$f":"IF($J$13=\"\",\"\",$J$13)","v":"RETURN AT"},{"$f":"IF($K$13=\"\",\"\",$K$13)","v":"RETURN AT"},{"$f":"IF($L$13=\"\",\"\",$L$13)","v":"RETURN AT"}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":"LINE"},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":""},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":"CURRENT RATES"},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"JURIS."},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":"CURRENT RATES"},null,{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"CURRENT RATES"},null,{"$f":"IF($J$14=\"\",\"\",$J$14)","v":"CURRENT RATES"},{"$f":"IF($K$14=\"\",\"\",$K$14)","v":"CURRENT RATES"},{"$f":"IF($L$14=\"\",\"\",$L$14)","v":"PROPOSED RATES"}]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":"NO."},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":"DESCRIPTION"},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":"REFERENCE"},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":"TOTAL COMPANY"},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"%"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":"JURISDICTIONAL"},null,{"$f":"IF($H$15=\"\",\"\",$H$15)","v":"TOTAL COMPANY"},null,{"$f":"IF($J$15=\"\",\"\",$J$15)","v":"TOTAL COMPANY"},{"$f":"IF($K$15=\"\",\"\",$K$15)","v":"ADJUSTMENT"},{"$f":"IF($L$15=\"\",\"\",$L$15)","v":"JURISDICTIONAL"}]
[{"$f":"IF($A$16=\"\",\"\",$A$16)","v":""},{"$f":"IF($B$16=\"\",\"\",$B$16)","v":""},{"$f":"IF($C$16=\"\",\"\",$C$16)","v":""},{"$f":"IF($D$16=\"\",\"\",$D$16)","v":"(1)"},{"$f":"IF($E$16=\"\",\"\",$E$16)","v":-2},{"$f":"IF($F$16=\"\",\"\",$F$16)","v":"(3) = (1 * 2)"},{"$f":"IF($G$16=\"\",\"\",$G$16)","v":""},{"$f":"IF($H$16=\"\",\"\",$H$16)","v":"(4) = (5) - (3)"},null,{"$f":"IF($J$16=\"\",\"\",$J$16)","v":"(5)"},{"$f":"IF($K$16=\"\",\"\",$K$16)","v":"(6)"},{"$f":"IF($L$16=\"\",\"\",$L$16)","v":"(7) = (5) + (6)"}]
[{"$f":"IF($A$17=\"\",\"\",$A$17)","v":""},{"$f":"IF($B$17=\"\",\"\",$B$17)","v":""},{"$f":"IF($C$17=\"\",\"\",$C$17)","v":""},{"$f":"IF($D$17=\"\",\"\",$D$17)","v":"$"},{"$f":"IF($E$17=\"\",\"\",$E$17)","v":""},{"$f":"IF($F$17=\"\",\"\",$F$17)","v":"$"},{"$f":"IF($G$17=\"\",\"\",$G$17)","v":""},{"$f":"IF($H$17=\"\",\"\",$H$17)","v":"$"},null,{"$f":"IF($J$17=\"\",\"\",$J$17)","v":"$"},{"$f":"IF($K$17=\"\",\"\",$K$17)","v":""},{"$f":"IF($L$17=\"\",\"\",$L$17)","v":"$"}]
[{"$f":"IF(ISBLANK(B92),\"\",COUNTA($B$92:B92))","v":1},"Permanent and Flow Through Items"]
[{"$f":"IF(ISBLANK(B93),\"\",COUNTA($B$92:B93))","v":2},"Lobbying",null,134220.083331,0,{"$f":"D93*$E93","v":0},null,{"$f":"J93-F93","v":0},null,0,{"$f":"-J93","v":0},{"$f":"SUM(J93,K93)","v":0}]
[{"$f":"IF(ISBLANK(B94),\"\",COUNTA($B$92:B94))","v":3},"Meals and Entertainment",null,159474.666669,1,{"$f":"D94*$E94","v":159474.666669},null,-24730.666664999997,null,134744.000004,0,134744.000004]
[{"$f":"IF(ISBLANK(B95),\"\",COUNTA($B$92:B95))","v":4},"AFUDC Equity",null,-945764.61121699994,0,0,null,0,null,0,{"$f":"-J95","v":0},0]
[{"$f":"IF(ISBLANK(B96),\"\",COUNTA($B$92:B96))","v":5},"ESPP",null,20130.096666666668,1,20130.096666666668,null,-3006.0966666666682,null,17124,0,17124]
[{"$f":"IF(ISBLANK(B97),\"\",COUNTA($B$92:B97))","v":6},"Parking",null,299.25,1,299.25,null,-38.25,null,261,0,261]
[{"$f":"IF(ISBLANK(B98),\"\",COUNTA($B$92:B98))","v":7},"Perm Taxes Allocation NCS",null,0,1,0,null,0,null,0,{"$f":"-J98","v":0},0]
[{"$f":"IF(ISBLANK(B99),\"\",COUNTA($B$92:B99))","v":8},"Fines and Penalties",null,83396,0,0,null,0,null,0,{"$f":"-J99","v":0},0]
[{"$f":"IF(ISBLANK(B100),\"\",COUNTA($B$92:B100))","v":9},"Stock Excess",null,-368143,1,{"$f":"D100*$E100","v":-368143},null,368143,null,0,{"$f":"-J100","v":0}]
[{"$f":"IF(ISBLANK(B101),\"\",COUNTA($B$92:B101))","v":10},"Total Permanent and Flow Through Items",null,{"$f":"SUM(D93:D100)","v":-916387.51455033326},null,{"$f":"SUM(F93:F100)","v":-188238.98666433332},null,{"$f":"SUM(H93:H100)","v":340367.98666833335},null,{"$f":"SUM(J93:J99)","v":152129.000004},{"$f":"SUM(K93:K99)","v":0},{"$f":"SUM(L93:L99)","v":152129.000004}]
[{"$f":"IF(ISBLANK(B102),\"\",COUNTA($B$92:B102))","v":""}]
[{"$f":"IF(ISBLANK(B103),\"\",COUNTA($B$92:B103))","v":11},"Tax Timing Statutory Adjustments"]
[{"$f":"IF(ISBLANK(B104),\"\",COUNTA($B$92:B104))","v":12},"  NC Payroll Taxes Cares Act",null,-115700,1,{"$f":"D104*$E104","v":-115700},null,{"$f":"J104-F104","v":115700},null,0,0,{"$f":"SUM(J104,K104)","v":0}]
[{"$f":"IF(ISBLANK(B105),\"\",COUNTA($B$92:B105))","v":13},"  Accd Liab-ST FAS112",null,6845,1,6845,null,-6845,null,0,0,0]
[{"$f":"IF(ISBLANK(B106),\"\",COUNTA($B$92:B106))","v":14},"  Accum Provisions FAS 112",null,19640,1,19640,null,-19640,null,0,0,0]
[{"$f":"IF(ISBLANK(B107),\"\",COUNTA($B$92:B107))","v":15},"  Accum Provisions OPEB",null,-634995,1,-634995,null,634995,null,0,0,0]
[{"$f":"IF(ISBLANK(B108),\"\",COUNTA($B$92:B108))","v":16},"  Inventory Capitalization",null,-388370,1,-388370,null,388370,null,0,0,0]
[{"$f":"IF(ISBLANK(B109),\"\",COUNTA($B$92:B109))","v":17},"  LIFO Storage Adjustment",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B110),\"\",COUNTA($B$92:B110))","v":18},"  Accd Liab-Incentive Compnstion",null,1533502,1,1533502,null,-1533502,null,0,0,0]
[{"$f":"IF(ISBLANK(B111),\"\",COUNTA($B$92:B111))","v":19},"  Accd Liab-Profit Sharing",null,205419,1,205419,null,-205419,null,0,0,0]
[{"$f":"IF(ISBLANK(B112),\"\",COUNTA($B$92:B112))","v":20},"  Accd Liab-Vacation Pay CY",null,-887146,1,-887146,null,887146,null,0,0,0]
[{"$f":"IF(ISBLANK(B113),\"\",COUNTA($B$92:B113))","v":21},"  Accd Liab-Vacation Pay PY",null,837328,1,837328,null,-837328,null,0,0,0]
[{"$f":"IF(ISBLANK(B114),\"\",COUNTA($B$92:B114))","v":22},"  Accum Prov-Banked Vacation",null,451,1,451,null,-451,null,0,0,0]
[{"$f":"IF(ISBLANK(B115),\"\",COUNTA($B$92:B115))","v":23},"  Stock Comp LTIP - Tax",null,175222,1,175222,null,-175222,null,0,0,0]
[{"$f":"IF(ISBLANK(B116),\"\",COUNTA($B$92:B116))","v":24},"  Accrd Property Tax",null,2649509,1,2649509,null,-2649509,null,0,0,0]
[{"$f":"IF(ISBLANK(B117),\"\",COUNTA($B$92:B117))","v":25},"  Misc Assets-Property Tax",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B118),\"\",COUNTA($B$92:B118))","v":26},"  Accd Liab-Severance",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B119),\"\",COUNTA($B$92:B119))","v":27},"  Custmr Advn for Constr NonCur",null,423834,1,423834,null,-423834,null,0,0,0]
[{"$f":"IF(ISBLANK(B120),\"\",COUNTA($B$92:B120))","v":28},"  Accd Liability - Pension ST-NQ",null,600,1,600,null,-600,null,0,0,0]
[{"$f":"IF(ISBLANK(B121),\"\",COUNTA($B$92:B121))","v":29},"  Accum Prov LT PenCost Non-Qual",null,2699,1,2699,null,-2699,null,0,0,0]
[{"$f":"IF(ISBLANK(B122),\"\",COUNTA($B$92:B122))","v":30},"  Accum Provisions Pen Cost Qual",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B123),\"\",COUNTA($B$92:B123))","v":31},"  Funds Held in Trust",null,-197584,1,-197584,null,197584,null,0,0,0]
[{"$f":"IF(ISBLANK(B124),\"\",COUNTA($B$92:B124))","v":32},"  FAS 109 Basis Adjustment - TR",null,-1514603,1,-1514603,null,1514603,null,0,0,0]
[{"$f":"IF(ISBLANK(B125),\"\",COUNTA($B$92:B125))","v":33},"  Other Basis Difference",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B126),\"\",COUNTA($B$92:B126))","v":34},"  Excess Tax Depreciation",null,-11839881.045,1,-11839881.045,null,5467041.7549999971,null,-6372839.2900000028,0,-6372839.2900000028]
[{"$f":"IF(ISBLANK(B127),\"\",COUNTA($B$92:B127))","v":35},"  Bonus Depreciation",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B128),\"\",COUNTA($B$92:B128))","v":36},"  Repairs Deduction",null,-14112611.08127,1,-14112611.08127,null,-23748166.349709995,null,-37860777.430979997,0,-37860777.430979997]
[{"$f":"IF(ISBLANK(B129),\"\",COUNTA($B$92:B129))","v":37},"  263A Mixed Service Cost Deduction",null,-1173532.1560939997,1,-1173532.1560939997,null,-1951236.3706780002,null,-3124768.5267719999,0,-3124768.5267719999]
[{"$f":"IF(ISBLANK(B130),\"\",COUNTA($B$92:B130))","v":38},"  SMRP Book / Tax Basis Difference - Adjustment",null,19525641.056614771,1,19525641.056614771,null,-3507856.8764447793,null,16017784.180169992,0,16017784.180169992]
[{"$f":"IF(ISBLANK(B131),\"\",COUNTA($B$92:B131))","v":39},"  Oblig Operating Lease",null,-138870,1,-138870,null,138870,null,0,0,0]
[{"$f":"IF(ISBLANK(B132),\"\",COUNTA($B$92:B132))","v":40},"  Right of Use Asset",null,129523,1,129523,null,-129523,null,0,0,0]
[{"$f":"IF(ISBLANK(B133),\"\",COUNTA($B$92:B133))","v":41},"  NC Reg Asset COVID Costs",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B134),\"\",COUNTA($B$92:B134))","v":42},"  NC Reg Asset Def Depr Cap Lse",null,2273,1,2273,null,-2273,null,0,0,0]
[{"$f":"IF(ISBLANK(B135),\"\",COUNTA($B$92:B135))","v":43},"  NC Reg Asset FAS 158 OPEB",null,-90969,1,-90969,null,90969,null,0,0,0]
[{"$f":"IF(ISBLANK(B136),\"\",COUNTA($B$92:B136))","v":44},"  NC Reg Asset FAS158 Pension",null,967497,1,967497,null,-967497,null,0,0,0]
[{"$f":"IF(ISBLANK(B137),\"\",COUNTA($B$92:B137))","v":45},"  NC Reg Asset Pen NQulfd FAS158",null,-3147,1,-3147,null,3147,null,0,0,0]
[{"$f":"IF(ISBLANK(B138),\"\",COUNTA($B$92:B138))","v":46},"  NC Reg Asset Rate Case Non-Cur",null,92185,1,92185,null,-92185,null,0,0,0]
[{"$f":"IF(ISBLANK(B139),\"\",COUNTA($B$92:B139))","v":47},"  Reg Asset EAP",null,67731,1,67731,null,-67731,null,0,0,0]
[{"$f":"IF(ISBLANK(B140),\"\",COUNTA($B$92:B140))","v":48},"  Reg Asset GTI Funding",null,50330,1,50330,null,-50330,null,0,0,0]
[{"$f":"IF(ISBLANK(B141),\"\",COUNTA($B$92:B141))","v":49},"  Reg Asset-Prf Base Rt Adj PBRA",null,2870007,1,2870007,null,-2870007,null,0,0,0]
[{"$f":"IF(ISBLANK(B142),\"\",COUNTA($B$92:B142))","v":50},"  Reg Lia Curr-AMRP",null,3366639,1,3366639,null,-3366639,null,0,0,0]
[{"$f":"IF(ISBLANK(B143),\"\",COUNTA($B$92:B143))","v":51},"  Reg Liab Curr-DSM Uncollect",null,25747,1,25747,null,-25747,null,0,0,0]
[{"$f":"IF(ISBLANK(B144),\"\",COUNTA($B$92:B144))","v":52},"  Reg Liab Curr-Other",null,774831,1,774831,null,-774831,null,0,0,0]
[{"$f":"IF(ISBLANK(B145),\"\",COUNTA($B$92:B145))","v":53},"  Reg Liab NC-BA Lost Credits",null,26304,1,26304,null,-26304,null,0,0,0]
[{"$f":"IF(ISBLANK(B146),\"\",COUNTA($B$92:B146))","v":54},"  Reg Liab NC-State Tax Reform",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B147),\"\",COUNTA($B$92:B147))","v":55},"  Reg Liab Rate Reserve - Curren",null,0,1,0,null,0,null,0,0,0]
[{"$f":"IF(ISBLANK(B148),\"\",COUNTA($B$92:B148))","v":56},"  Bad Debts",null,401569,1,401569,null,-401569,null,0,0,0]
[{"$f":"IF(ISBLANK(B149),\"\",COUNTA($B$92:B149))","v":57},"Total Tax Timing Differences",null,{"$f":"SUM(D104:D148)","v":3057917.7742507719},null,{"$f":"SUM(F104:F148)","v":3057917.7742507719},null,{"$f":"SUM(H104:H148)","v":-34398518.841832779},null,{"$f":"SUM(J104:J148)","v":-31340601.067582011},{"$f":"SUM(K104:K148)","v":0},{"$f":"SUM(L104:L148)","v":-31340601.067582011}]
[{"$f":"IF(ISBLANK(B150),\"\",COUNTA($B$92:B150))","v":""}]
[{"$f":"IF(ISBLANK(B151),\"\",COUNTA($B$92:B151))","v":58},"Total Statutory Adjustments to Taxable Income",null,-17384110.796914332,1,{"$f":"D151*$E151","v":-17384110.796914332},null,{"$f":"J151-F151","v":-30930853.623593673},null,-48314964.420508005,{"$f":"K101+K149","v":0},{"$f":"SUM(J151,K151)","v":-48314964.420508005}]
[{"$f":"IF(ISBLANK(B152),\"\",COUNTA($B$92:B152))","v":59},"State Bonus Disallowance",null,-3794402.5241689999,1,{"$f":"D152*$E152","v":-3794402.5241689999},null,{"$f":"J152-F152","v":664548.35417299997},null,-3129854.1699959999,0,{"$f":"SUM(J152,K152)","v":-3129854.1699959999}]
[]
[{"$f":"'General Headers Index'!$B$3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!$B$5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"COMPUTATION OF FEDERAL AND STATE INCOME TAX"}]
[{"$f":"+'General Headers Index'!$B$9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"+'General Headers Index'!$B$17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"$A$7","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"+L7","v":"SCHEDULE E-1.1"}]
[{"$f":"$A$8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 3"]
[{"$f":"$A$9","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!$B$47","v":"WITNESS: G. GODE"}]
[]
[{"$f":"IF($A$11=\"\",\"\",$A$11)","v":""},{"$f":"IF($B$11=\"\",\"\",$B$11)","v":""},{"$f":"IF($C$11=\"\",\"\",$C$11)","v":""},{"$f":"IF($D$11=\"\",\"\",$D$11)","v":"ADJUSTED"},{"$f":"IF($E$11=\"\",\"\",$E$11)","v":""},{"$f":"IF($F$11=\"\",\"\",$F$11)","v":"ADJUSTED"},{"$f":"IF($G$11=\"\",\"\",$G$11)","v":""},{"$f":"IF($H$11=\"\",\"\",$H$11)","v":"ADJUSTMENTS TO"},{"$f":"IF($I$11=\"\",\"\",$I$11)","v":""},{"$f":"IF($J$11=\"\",\"\",$J$11)","v":"ADJUSTED"},{"$f":"IF($K$11=\"\",\"\",$K$11)","v":""},{"$f":"IF($L$11=\"\",\"\",$L$11)","v":"PROFORMA"}]
[{"$f":"IF($A$12=\"\",\"\",$A$12)","v":""},{"$f":"IF($B$12=\"\",\"\",$B$12)","v":""},{"$f":"IF($C$12=\"\",\"\",$C$12)","v":""},{"$f":"IF($D$12=\"\",\"\",$D$12)","v":"BASE PERIOD"},{"$f":"IF($E$12=\"\",\"\",$E$12)","v":""},{"$f":"IF($F$12=\"\",\"\",$F$12)","v":"BASE PERIOD"},{"$f":"IF($G$12=\"\",\"\",$G$12)","v":""},{"$f":"IF($H$12=\"\",\"\",$H$12)","v":"ADJUSTED"},{"$f":"IF($I$12=\"\",\"\",$I$12)","v":""},{"$f":"IF($J$12=\"\",\"\",$J$12)","v":"FORECASTED"},{"$f":"IF($K$12=\"\",\"\",$K$12)","v":"FORECASTED"},{"$f":"IF($L$12=\"\",\"\",$L$12)","v":"FORECASTED"}]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":""},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":""},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":""},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":"RETURN AT"},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":""},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":"RETURN AT"},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":""},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":"BASE PERIOD AT"},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":""},{"$f":"IF($J$13=\"\",\"\",$J$13)","v":"RETURN AT"},{"$f":"IF($K$13=\"\",\"\",$K$13)","v":"RETURN AT"},{"$f":"IF($L$13=\"\",\"\",$L$13)","v":"RETURN AT"}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":"LINE"},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":""},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":"CURRENT RATES"},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"JURIS."},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":"CURRENT RATES"},null,{"$f":"IF($H$14=\"\",\"\",$H$14)","v":"CURRENT RATES"},null,{"$f":"IF($J$14=\"\",\"\",$J$14)","v":"CURRENT RATES"},{"$f":"IF($K$14=\"\",\"\",$K$14)","v":"CURRENT RATES"},{"$f":"IF($L$14=\"\",\"\",$L$14)","v":"PROPOSED RATES"}]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":"NO."},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":"DESCRIPTION"},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":"REFERENCE"},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":"TOTAL COMPANY"},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"%"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":"JURISDICTIONAL"},null,{"$f":"IF($H$15=\"\",\"\",$H$15)","v":"TOTAL COMPANY"},null,{"$f":"IF($J$15=\"\",\"\",$J$15)","v":"TOTAL COMPANY"},{"$f":"IF($K$15=\"\",\"\",$K$15)","v":"ADJUSTMENT"},{"$f":"IF($L$15=\"\",\"\",$L$15)","v":"JURISDICTIONAL"}]
[{"$f":"IF($A$16=\"\",\"\",$A$16)","v":""},{"$f":"IF($B$16=\"\",\"\",$B$16)","v":""},{"$f":"IF($C$16=\"\",\"\",$C$16)","v":""},{"$f":"IF($D$16=\"\",\"\",$D$16)","v":"(1)"},{"$f":"IF($E$16=\"\",\"\",$E$16)","v":-2},{"$f":"IF($F$16=\"\",\"\",$F$16)","v":"(3) = (1 * 2)"},{"$f":"IF($G$16=\"\",\"\",$G$16)","v":""},{"$f":"IF($H$16=\"\",\"\",$H$16)","v":"(4) = (5) - (3)"},null,{"$f":"IF($J$16=\"\",\"\",$J$16)","v":"(5)"},{"$f":"IF($K$16=\"\",\"\",$K$16)","v":"(6)"},{"$f":"IF($L$16=\"\",\"\",$L$16)","v":"(7) = (5) + (6)"}]
[{"$f":"IF($A$17=\"\",\"\",$A$17)","v":""},{"$f":"IF($B$17=\"\",\"\",$B$17)","v":""},{"$f":"IF($C$17=\"\",\"\",$C$17)","v":""},{"$f":"IF($D$17=\"\",\"\",$D$17)","v":"$"},{"$f":"IF($E$17=\"\",\"\",$E$17)","v":""},{"$f":"IF($F$17=\"\",\"\",$F$17)","v":"$"},{"$f":"IF($G$17=\"\",\"\",$G$17)","v":""},{"$f":"IF($H$17=\"\",\"\",$H$17)","v":"$"},null,{"$f":"IF($J$17=\"\",\"\",$J$17)","v":"$"},{"$f":"IF($K$17=\"\",\"\",$K$17)","v":""},{"$f":"IF($L$17=\"\",\"\",$L$17)","v":"$"}]
[{"$f":"IF(ISBLANK(B171),\"\",COUNTA($B$171:B171))","v":1},"Federal Other"]
[{"$f":"IF(ISBLANK(B172),\"\",COUNTA($B$171:B172))","v":2},"Amortization of Investment Tax Credit",null,-530.91666899999996,1,{"$f":"D172*$E172","v":-530.91666899999996},null,{"$f":"J172-F172","v":530.91666899999996},null,0,0,{"$f":"SUM(J172,K172)","v":0}]
[{"$f":"IF(ISBLANK(B173),\"\",COUNTA($B$171:B173))","v":3},"Flow-Through Excess Book/Tax Depreciation",null,-198490.76,1,{"$f":"D173*$E173","v":-198490.76},null,{"$f":"J173-F173","v":75573.37000000001},null,-122917.39,0,{"$f":"SUM(J173,K173)","v":-122917.39}]
[{"$f":"IF(ISBLANK(B174),\"\",COUNTA($B$171:B174))","v":4},"Amortization of Excess ADIT-Federal",null,-810885.57434371801,1,{"$f":"D174*$E174","v":-810885.57434371801},null,{"$f":"J174-F174","v":172472.23975448729},null,-638413.33458923071,0,{"$f":"SUM(J174,K174)","v":-638413.33458923071}]
[{"$f":"IF(ISBLANK(B175),\"\",COUNTA($B$171:B175))","v":""}]
[{"$f":"IF(ISBLANK(B176),\"\",COUNTA($B$171:B176))","v":5},"Prior Adjustment to Federal Income Tax"]
[{"$f":"IF(ISBLANK(B177),\"\",COUNTA($B$171:B177))","v":6},"Current Federal Prior Year Return-to-Provision True-up",null,-446914,1,{"$f":"D177*$E177","v":-446914},null,{"$f":"J177-F177","v":446914},null,0,{"$f":"-J177","v":0},{"$f":"SUM(J177:K177)","v":0}]
[{"$f":"IF(ISBLANK(B178),\"\",COUNTA($B$171:B178))","v":7},"Deferred Federal Prior Year Return-to-Provision True-up",null,251088,1,{"$f":"D178*$E178","v":251088},null,{"$f":"J178-F178","v":-251088},null,0,{"$f":"-J178","v":0},{"$f":"SUM(J178:K178)","v":0}]
[{"$f":"IF(ISBLANK(B179),\"\",COUNTA($B$171:B179))","v":8},"Deferred Federal Prior Year True-up",null,28229,1,{"$f":"D179*$E179","v":28229},null,{"$f":"J179-F179","v":-28229},null,0,{"$f":"-J179","v":0},{"$f":"SUM(J179:K179)","v":0}]
[{"$f":"IF(ISBLANK(B180),\"\",COUNTA($B$171:B180))","v":9},"Federal Benefit of State Prior Year True-up",null,-167822.13,1,{"$f":"D180*$E180","v":-167822.13},null,{"$f":"J180-F180","v":167822.13},null,0,{"$f":"-J180","v":0},{"$f":"SUM(J180:K180)","v":0}]
[{"$f":"IF(ISBLANK(B181),\"\",COUNTA($B$171:B181))","v":""}]
[{"$f":"IF(ISBLANK(B182),\"\",COUNTA($B$171:B182))","v":10},"State Other"]
[{"$f":"IF(ISBLANK(B183),\"\",COUNTA($B$171:B183))","v":11},"Amortization of Excess ADIT-State",null,-1505.1798055555591,1,{"$f":"D183*$E183","v":-1505.1798055555591},null,{"$f":"J183-F183","v":-22617.985575396826},null,-24123.165380952385,0,{"$f":"SUM(J183:K183)","v":-24123.165380952385}]
[{"$f":"IF(ISBLANK(B184),\"\",COUNTA($B$171:B184))","v":12},"Flow-Through Excess Book/Tax Depreciation",null,-36938,1,{"$f":"D184*$E184","v":-36938},null,{"$f":"J184-F184","v":6131.630000000001},null,-30806.37,0,{"$f":"SUM(J184:K184)","v":-30806.37}]
[{"$f":"IF(ISBLANK(B185),\"\",COUNTA($B$171:B185))","v":""}]
[{"$f":"IF(ISBLANK(B186),\"\",COUNTA($B$171:B186))","v":13},"Prior Adjustment to State Income Tax"]
[{"$f":"IF(ISBLANK(B187),\"\",COUNTA($B$171:B187))","v":14},"Current State Prior Year Return-to-Provision True-up",null,158723,1,{"$f":"D187*$E187","v":158723},null,{"$f":"J187-F187","v":-158723},null,0,{"$f":"-J187","v":0},{"$f":"SUM(J187:K187)","v":0}]
[{"$f":"IF(ISBLANK(B188),\"\",COUNTA($B$171:B188))","v":15},"Current State Payable True-up",null,0,1,{"$f":"D188*$E188","v":0},null,{"$f":"J188-F188","v":0},null,0,{"$f":"-J188","v":0},{"$f":"SUM(J188:K188)","v":0}]
[{"$f":"IF(ISBLANK(B189),\"\",COUNTA($B$171:B189))","v":16},"Deferred State Prior Year Return-to-Provision True-up",null,1224287,1,{"$f":"D189*$E189","v":1224287},null,{"$f":"J189-F189","v":-1224287},null,0,{"$f":"-J189","v":0},{"$f":"SUM(J189:K189)","v":0}]
[{"$f":"IF(ISBLANK(B190),\"\",COUNTA($B$171:B190))","v":17},"Deferred Federal Prior Year True-up",null,0,1,{"$f":"D190*$E190","v":0},null,{"$f":"J190-F190","v":0},null,0,{"$f":"-J190","v":0},{"$f":"SUM(J190:K190)","v":0}]
[{"$f":"IF(ISBLANK(B191),\"\",COUNTA($B$171:B191))","v":""}]

{"sheet":"E-1.2 CWC Fed&State Intrst Sync","index":103,"n_rows":137,"n_cols":14,"rows_kept":137,"cut":false,"hidden":false,"merged":[[16,11,16,13],[16,8,16,10],[80,0,80,6],[81,0,81,6],[82,0,82,6],[83,0,83,6],[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6]]}
[{"$f":"+'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"+'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index E'!C20","v":"CASH WORKING CAPITAL INCOME TAXES INTEREST SYNCHRONIZATION"}]
[{"$f":"+'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index E'!A20","v":"SCHEDULE E-1.2"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B64","v":"WITNESS: G. GODE"}]
[]
[null,null,null,null,null,"BASE","FUTURE "]
["LINE",null,null,null,null,"PERIOD","PERIOD"]
["NO.","DESCRIPTION",null,"REFERENCE",null,"AMOUNT","AMOUNT"]
[null,"(1)",null,"(2)",null,"(3)","(4)"]
[null,null,null,null,null,"$","$"]
[{"$f":"IF(ISBLANK(B15),\"\",COUNTA($B$15:B15))","v":1},"Adjusted Operating Revenues",null,"C-1",null,{"$f":"+'C-1 Operating Income Summary'!I19","v":236881733.7311914},{"$f":"+'C-1 Operating Income Summary'!M19","v":209853953.91667101}]
[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B$15:B16))","v":2},"Adjusted Operation and Maintenance Expense",null,"C-1",null,{"$f":"+'C-1 Operating Income Summary'!I22+'C-1 Operating Income Summary'!I23","v":161239183.7014958},{"$f":"+'C-1 Operating Income Summary'!M22+'C-1 Operating Income Summary'!M23","v":140812017.79732466}]
[{"$f":"IF(ISBLANK(B17),\"\",COUNTA($B$15:B17))","v":3},"Adjusted Depreciation and Amortization Expense",null,"C-2",null,{"$f":"+'C-1 Operating Income Summary'!I24","v":29830448.664252002},{"$f":"+'C-1 Operating Income Summary'!M24","v":36908120.272831134},null,"BASE PERIOD",null,null,"FUTURE"]
[{"$f":"IF(ISBLANK(B18),\"\",COUNTA($B$15:B18))","v":4},"Adjusted Taxes Other Than Income",null,"C-2",null,{"$f":"+'C-1 Operating Income Summary'!I25","v":9237227.3191065844},{"$f":"+'C-1 Operating Income Summary'!M25","v":7511828.7892880002},null,"Check C-1",null,null,"Check C-1"]
[{"$f":"IF(ISBLANK(B19),\"\",COUNTA($B$15:B19))","v":5},"Adjusted Income Before Income Tax",null,"Line (1) - (Sum of Lines (2) - (4))",null,{"$f":"F15-SUM(F16:F18)","v":36574874.046337008},{"$f":"G15-SUM(G16:G18)","v":24621987.057227194},null,{"$f":"IF(ROUND(F19,0)=ROUND(('C-1 Operating Income Summary'!I27),0),\"OK\",\"CHECK\")","v":"OK"},null,null,{"$f":"IF(ROUND(G19,0)=ROUND(('C-1 Operating Income Summary'!M27),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(B20),\"\",COUNTA($B$15:B20))","v":""}]
[{"$f":"IF(ISBLANK(B21),\"\",COUNTA($B$15:B21))","v":6},"1st Iteration"]
[{"$f":"IF(ISBLANK(B22),\"\",COUNTA($B$15:B22))","v":7},"CWC SIT",null,null,null,0,0]
[{"$f":"IF(ISBLANK(B23),\"\",COUNTA($B$15:B23))","v":8},"CWC FIT",null,null,null,0,0]
[{"$f":"IF(ISBLANK(B24),\"\",COUNTA($B$15:B24))","v":9},"CWC Interest",null,null,null,0,0]
[{"$f":"IF(ISBLANK(B25),\"\",COUNTA($B$15:B25))","v":10},"Rate Base Excluding Cash Working Capital",null,"B-1",null,{"$f":"+'B-1 p.1 Summary (Base)'!J38-'B-1 p.1 Summary (Base)'!J26","v":599158433.59081912},{"$f":"+'B-1 p.2 Summary (Forecast)'!K41-'B-1 p.2 Summary (Forecast)'!K29","v":609682978.11327982}]
[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$15:B26))","v":11},"Cash Working Capital Exclusive of State and Federal Income Taxes and Interest",null,"B-5.2",null,{"$f":"+SUM('B-5.2.A CWC (Base)'!K16:K34)","v":-8984318},{"$f":"+SUM('B-5.2.A CWC (Forecast)'!K16:K34)","v":-7268533}]
[{"$f":"IF(ISBLANK(B27),\"\",COUNTA($B$15:B27))","v":12},"Total Rate Base",null,"Sum of Lines (8) - (11)",null,{"$f":"SUM(F23:F26)","v":590174115.59081912},{"$f":"SUM(G23:G26)","v":602414445.11327982}]
[{"$f":"IF(ISBLANK(B28),\"\",COUNTA($B$15:B28))","v":13},"Weighted Cost of Debt",null,"J-1.1 / J-1.2",null,{"$f":"+'J-1 Base Period Cost of Capital'!M23-'J-1 Base Period Cost of Capital'!M21","v":2.1780000000000001E-2},{"$f":"+'J-1.1, J-1.2 13 MO AVG WACC'!M15+'J-1.1, J-1.2 13 MO AVG WACC'!M17","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B29),\"\",COUNTA($B$15:B29))","v":14},"Interest",null,"Line (12) x Line (13)",null,{"$f":"ROUND(F27*F28,0)","v":12853992},{"$f":"ROUND(G27*G28,0)","v":14385657}]
[{"$f":"IF(ISBLANK(B30),\"\",COUNTA($B$15:B30))","v":15},"Operating Income Before Reconciling Items",null,"Line (5) - Line (14)",null,{"$f":"$F$19-F29","v":23720882.046337008},{"$f":"$G$19-G29","v":10236330.057227194}]
[{"$f":"IF(ISBLANK(B31),\"\",COUNTA($B$15:B31))","v":16},"Federal Flow-Through Statutory Adjustments",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!F23","v":-188238.98666433332},{"$f":"+'E-1.1 Fed & State Inc Tax'!J23","v":152129.000004}]
[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$15:B32))","v":17},"Federal Timing Statutory Adjustments",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!F24","v":3057917.7742507719},{"$f":"+'E-1.1 Fed & State Inc Tax'!J24","v":-31340601.067582011}]
[{"$f":"IF(ISBLANK(B33),\"\",COUNTA($B$15:B33))","v":18},"State Bonus Disallowance",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!F25","v":-3794402.5241689999},{"$f":"+'E-1.1 Fed & State Inc Tax'!J25","v":-3129854.1699959999}]
[{"$f":"IF(ISBLANK(B34),\"\",COUNTA($B$15:B34))","v":19},"State Taxable Income",null,"Sum of Lines (15) - (18)",null,{"$f":"SUM(F30:F33)","v":22796158.309754446},{"$f":"SUM(G30:G33)","v":-24081996.180346817}]
[{"$f":"IF(ISBLANK(B35),\"\",COUNTA($B$15:B35))","v":20},"Current State Income Tax @ 5%",null,"Line (19) x 5%",null,{"$f":"ROUND(F34*'H-1 Gross Conversion Factor'!$E$24,0)","v":1139808},{"$f":"ROUND(G34*'H-1 Gross Conversion Factor'!$E$24,0)","v":-1204100}]
[{"$f":"IF(ISBLANK(B36),\"\",COUNTA($B$15:B36))","v":21},"Federal Taxable Income",null,"Line (15) + Line (16) + Line (17) - Line (20)",null,{"$f":"+F30+F31+F32-F35","v":25450752.833923448},{"$f":"+G30+G31+G32-G35","v":-19748042.010350816}]
[{"$f":"IF(ISBLANK(B37),\"\",COUNTA($B$15:B37))","v":22},"Current Federal Income Tax @ 21%",null,"Line (18) x 21%",null,{"$f":"ROUND(F36*'H-1 Gross Conversion Factor'!$E$28,0)","v":5344658},{"$f":"ROUND(G36*'H-1 Gross Conversion Factor'!$E$28,0)","v":-4147089}]
[{"$f":"IF(ISBLANK(B38),\"\",COUNTA($B$15:B38))","v":23},"Deferred Taxes, ITC, & EDIT Amortization",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!$F$53+'E-1.1 Fed & State Inc Tax'!$F$59","v":1520392.3642108345},{"$f":"+'E-1.1 Fed & State Inc Tax'!$J$53+'E-1.1 Fed & State Inc Tax'!$J$59","v":7126848.9461063705}]
[{"$f":"IF(ISBLANK(B39),\"\",COUNTA($B$15:B39))","v":24},"Total Current State and Federal Income Taxes",null,"Line (20) + Line (22) + Line (23)",null,{"$f":"F35+F37+F38","v":8004858.3642108347},{"$f":"G35+G37+G38","v":1775659.9461063705}]
[{"$f":"IF(ISBLANK(B40),\"\",COUNTA($B$15:B40))","v":""}]
[{"$f":"IF(ISBLANK(B41),\"\",COUNTA($B$15:B41))","v":25},"2nd Iteration"]
[{"$f":"IF(ISBLANK(B42),\"\",COUNTA($B$15:B42))","v":26},"CWC SIT",null,"Line (20) / 365 x B-5.2 SIT Lag Days",null,{"$f":"ROUND((-(F35/365)*'B-5.2.A CWC (Base)'!$J$38),0)","v":55242},{"$f":"ROUND((-(G35/365)*'B-5.2.A CWC (Forecast)'!$J$38),0)","v":-58358}]
[{"$f":"IF(ISBLANK(B43),\"\",COUNTA($B$15:B43))","v":27},"CWC FIT",null,"Line (22) / 365 x B-5.2 FIT Lag Days",null,{"$f":"ROUND((-(F37/365)*'B-5.2.A CWC (Base)'!$J$37),0)","v":259033},{"$f":"ROUND((-(G37/365)*'B-5.2.A CWC (Forecast)'!$J$37),0)","v":-200992}]
[{"$f":"IF(ISBLANK(B44),\"\",COUNTA($B$15:B44))","v":28},"CWC Interest",null,"Line (14) / 365 x B-5.2 Interest Lag Days",null,{"$f":"ROUND(-(F29/365)*'B-5.2.A CWC (Base)'!$J$43,0)","v":2563051},{"$f":"ROUND(-(G29/365)*'B-5.2.A CWC (Forecast)'!$J$43,0)","v":2868461}]
[{"$f":"IF(ISBLANK(B45),\"\",COUNTA($B$15:B45))","v":29},"Rate Base Excluding Cash Working Capital",null,{"$f":"+D25","v":"B-1"},null,{"$f":"F25","v":599158433.59081912},{"$f":"G25","v":609682978.11327982}]
[{"$f":"IF(ISBLANK(B46),\"\",COUNTA($B$15:B46))","v":30},"Cash Working Capital Exclusive of State and Federal Income Taxes and Interest",null,{"$f":"+D26","v":"B-5.2"},null,{"$f":"F26","v":-8984318},{"$f":"G26","v":-7268533}]
[{"$f":"IF(ISBLANK(B47),\"\",COUNTA($B$15:B47))","v":31},"Total Rate Base",null,"Sum of Lines (26) - (30)",null,{"$f":"SUM(F42:F46)","v":593051441.59081912},{"$f":"SUM(G42:G46)","v":605023556.11327982}]
[{"$f":"IF(ISBLANK(B48),\"\",COUNTA($B$15:B48))","v":32},"Weighted Cost of Debt",null,{"$f":"+D28","v":"J-1.1 / J-1.2"},null,{"$f":"F28","v":2.1780000000000001E-2},{"$f":"G28","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B49),\"\",COUNTA($B$15:B49))","v":33},"Interest",null,"Line (31) x Line (32)",null,{"$f":"ROUND(F47*F48,0)","v":12916660},{"$f":"ROUND(G47*G48,0)","v":14447963}]
[{"$f":"IF(ISBLANK(B50),\"\",COUNTA($B$15:B50))","v":34},"Operating Income Before Reconciling Items",null,"Line (5) - Line (33)",null,{"$f":"$F$19-F49","v":23658214.046337008},{"$f":"$G$19-G49","v":10174024.057227194}]
[{"$f":"IF(ISBLANK(B51),\"\",COUNTA($B$15:B51))","v":35},{"$f":"+B31","v":"Federal Flow-Through Statutory Adjustments"},null,{"$f":"+D31","v":"E-1"},null,{"$f":"+F31","v":-188238.98666433332},152129.000004]
[{"$f":"IF(ISBLANK(B52),\"\",COUNTA($B$15:B52))","v":36},{"$f":"+B32","v":"Federal Timing Statutory Adjustments"},null,{"$f":"+D32","v":"E-1"},null,3057917.7742507719,-31340601.067582011]
[{"$f":"IF(ISBLANK(B53),\"\",COUNTA($B$15:B53))","v":37},{"$f":"+B33","v":"State Bonus Disallowance"},null,{"$f":"+D33","v":"E-1"},null,-3794402.5241689999,-3129854.1699959999,null,"BASE PERIOD",null,null,"FUTURE"]
[{"$f":"IF(ISBLANK(B54),\"\",COUNTA($B$15:B54))","v":38},"State Taxable Income",null,"Sum of Lines (34) - (37)",null,{"$f":"SUM(F50:F53)","v":22733490.309754446},{"$f":"SUM(G50:G53)","v":-24144302.180346817},null,"Change in Iteration:",null,null,"Change in Iteration:"]
[{"$f":"IF(ISBLANK(B55),\"\",COUNTA($B$15:B55))","v":39},"Current State Income Tax @ 5%",null,"Line (38) x 5%",null,{"$f":"ROUND(F54*'H-1 Gross Conversion Factor'!$E$24,0)","v":1136675},{"$f":"ROUND(G54*'H-1 Gross Conversion Factor'!$E$24,0)","v":-1207215},null,{"$f":"+F55-F35","v":-3133},null,null,{"$f":"+G55-G35","v":-3115}]
[{"$f":"IF(ISBLANK(B56),\"\",COUNTA($B$15:B56))","v":40},"Federal Taxable Income",null,"Line (34) + Line (35) + Line (36) - Line (39)",null,{"$f":"+F50+F51+F52-F55","v":25391217.833923448},{"$f":"+G50+G51+G52-G55","v":-19807233.010350816}]
[{"$f":"IF(ISBLANK(B57),\"\",COUNTA($B$15:B57))","v":41},"Current Federal Income Tax @ 21%",null,"Line (40) x 21%",null,{"$f":"ROUND(F56*'H-1 Gross Conversion Factor'!$E$28,0)","v":5332156},{"$f":"ROUND(G56*'H-1 Gross Conversion Factor'!$E$28,0)","v":-4159519},null,{"$f":"+F57-F37","v":-12502},null,null,{"$f":"+G57-G37","v":-12430}]
[{"$f":"IF(ISBLANK(B58),\"\",COUNTA($B$15:B58))","v":42},"Deferred Taxes, ITC, & EDIT Amortization",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!$F$53+'E-1.1 Fed & State Inc Tax'!$F$59","v":1520392.3642108345},{"$f":"+'E-1.1 Fed & State Inc Tax'!$J$53+'E-1.1 Fed & State Inc Tax'!$J$59","v":7126848.9461063705}]
[{"$f":"IF(ISBLANK(B59),\"\",COUNTA($B$15:B59))","v":43},"Total Current State and Federal Income Taxes",null,"Line (39) + Line (41) + Line (42)",null,{"$f":"F55+F57+F58","v":7989223.3642108347},{"$f":"G55+G57+G58","v":1760114.9461063705},null,{"$f":"+F59-F39","v":-15635},null,null,{"$f":"+G59-G39","v":-15545}]
[{"$f":"IF(ISBLANK(B60),\"\",COUNTA($B$15:B60))","v":""}]
[{"$f":"IF(ISBLANK(B61),\"\",COUNTA($B$15:B61))","v":44},"3rd Iteration"]
[{"$f":"IF(ISBLANK(B62),\"\",COUNTA($B$15:B62))","v":45},"CWC SIT",null,"Line (39) / 365 x B-5.2 SIT Lag Days",null,{"$f":"ROUND((-(F55/365)*'B-5.2.A CWC (Base)'!$J$38),0)","v":55090},{"$f":"ROUND((-(G55/365)*'B-5.2.A CWC (Forecast)'!$J$38),0)","v":-58509}]
[{"$f":"IF(ISBLANK(B63),\"\",COUNTA($B$15:B63))","v":46},"CWC FIT",null,"Line (41) / 365 x B-5.2 FIT Lag Days",null,{"$f":"ROUND((-(F57/365)*'B-5.2.A CWC (Base)'!$J$37),0)","v":258427},{"$f":"ROUND((-(G57/365)*'B-5.2.A CWC (Forecast)'!$J$37),0)","v":-201594}]
[{"$f":"IF(ISBLANK(B64),\"\",COUNTA($B$15:B64))","v":47},"CWC Interest",null,"Line (33) / 365 x B-5.2 Interest Lag Days",null,{"$f":"ROUND(-(F49/365)*'B-5.2.A CWC (Base)'!$J$43,0)","v":2575547},{"$f":"ROUND(-(G49/365)*'B-5.2.A CWC (Forecast)'!$J$43,0)","v":2880884}]
[{"$f":"IF(ISBLANK(B65),\"\",COUNTA($B$15:B65))","v":48},"Rate Base Excluding Cash Working Capital",null,{"$f":"+D45","v":"B-1"},null,{"$f":"F45","v":599158433.59081912},{"$f":"G45","v":609682978.11327982}]
[{"$f":"IF(ISBLANK(B66),\"\",COUNTA($B$15:B66))","v":49},"Cash Working Capital Exclusive of State and Federal Income Taxes and Interest",null,{"$f":"+D46","v":"B-5.2"},null,{"$f":"F46","v":-8984318},{"$f":"G46","v":-7268533}]
[{"$f":"IF(ISBLANK(B67),\"\",COUNTA($B$15:B67))","v":50},"Total Rate Base",null,"Sum of Lines (45) - (49)",null,{"$f":"SUM(F62:F66)","v":593063179.59081912},{"$f":"SUM(G62:G66)","v":605035226.11327982}]
[{"$f":"IF(ISBLANK(B68),\"\",COUNTA($B$15:B68))","v":51},"Weighted Cost of Debt",null,{"$f":"+D48","v":"J-1.1 / J-1.2"},null,{"$f":"F48","v":2.1780000000000001E-2},{"$f":"G48","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B69),\"\",COUNTA($B$15:B69))","v":52},"Interest",null,"Line (50) x Line (51)",null,{"$f":"ROUND(F67*F68,0)","v":12916916},{"$f":"ROUND(G67*G68,0)","v":14448241}]
[{"$f":"IF(ISBLANK(B70),\"\",COUNTA($B$15:B70))","v":53},"Operating Income Before Reconciling Items",null,"Line (5) - Line (52)",null,{"$f":"$F$19-F69","v":23657958.046337008},{"$f":"$G$19-G69","v":10173746.057227194}]
[{"$f":"IF(ISBLANK(B71),\"\",COUNTA($B$15:B71))","v":54},{"$f":"+B51","v":"Federal Flow-Through Statutory Adjustments"},null,{"$f":"+D51","v":"E-1"},null,{"$f":"+F51","v":-188238.98666433332},152129.000004]
[{"$f":"IF(ISBLANK(B72),\"\",COUNTA($B$15:B72))","v":55},{"$f":"+B52","v":"Federal Timing Statutory Adjustments"},null,{"$f":"+D52","v":"E-1"},null,3057917.7742507719,-31340601.067582011]
[{"$f":"IF(ISBLANK(B73),\"\",COUNTA($B$15:B73))","v":56},{"$f":"+B53","v":"State Bonus Disallowance"},null,{"$f":"+D53","v":"E-1"},null,-3794402.5241689999,-3129854.1699959999,null,"BASE PERIOD",null,null,"FUTURE"]
[{"$f":"IF(ISBLANK(B74),\"\",COUNTA($B$15:B74))","v":57},"State Taxable Income",null,"Sum of Lines (53) - (56)",null,{"$f":"SUM(F70:F73)","v":22733234.309754446},{"$f":"SUM(G70:G73)","v":-24144580.180346817},null,"Change in Iteration:",null,null,"Change in Iteration:"]
[{"$f":"IF(ISBLANK(B75),\"\",COUNTA($B$15:B75))","v":58},"Current State Income Tax @ 5%",null,"Line (57) x 5%",null,{"$f":"ROUND(F74*'H-1 Gross Conversion Factor'!$E$24,0)","v":1136662},{"$f":"ROUND(G74*'H-1 Gross Conversion Factor'!$E$24,0)","v":-1207229},null,{"$f":"+F75-F55","v":-13},null,null,{"$f":"+G75-G55","v":-14}]
[{"$f":"IF(ISBLANK(B76),\"\",COUNTA($B$15:B76))","v":59},"Federal Taxable Income",null,"Line (53) + Line (54) + Line (55) - Line (58)",null,{"$f":"+F70+F71+F72-F75","v":25390974.833923448},{"$f":"+G70+G71+G72-G75","v":-19807497.010350816}]
[{"$f":"IF(ISBLANK(B77),\"\",COUNTA($B$15:B77))","v":60},"Current Federal Income Tax @ 21%",null,"Line (59) x 21%",null,{"$f":"ROUND(F76*'H-1 Gross Conversion Factor'!$E$28,0)","v":5332105},{"$f":"ROUND(G76*'H-1 Gross Conversion Factor'!$E$28,0)","v":-4159574},null,{"$f":"+F77-F57","v":-51},null,null,{"$f":"+G77-G57","v":-55}]
[{"$f":"IF(ISBLANK(B78),\"\",COUNTA($B$15:B78))","v":61},"Deferred Taxes, ITC, & EDIT Amortization",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!$F$53+'E-1.1 Fed & State Inc Tax'!$F$59","v":1520392.3642108345},{"$f":"+'E-1.1 Fed & State Inc Tax'!$J$53+'E-1.1 Fed & State Inc Tax'!$J$59","v":7126848.9461063705}]
[{"$f":"IF(ISBLANK(B79),\"\",COUNTA($B$15:B79))","v":62},"Total Current State and Federal Income Taxes",null,"Line (58) + Line (60) + Line (61)",null,{"$f":"F75+F77+F78","v":7989159.3642108347},{"$f":"G75+G77+G78","v":1760045.9461063705},null,{"$f":"+F79-F59","v":-64},null,null,{"$f":"+G79-G59","v":-69}]
[{"$f":"IF(ISBLANK(B80),\"\",COUNTA($B$15:B80))","v":""}]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"CASH WORKING CAPITAL INCOME TAXES INTEREST SYNCHRONIZATION"}]
[{"$f":"A4","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"A6","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,"SCHEDULE E-1.2"]
[{"$f":"A7","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"A8","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,{"$f":"G8","v":"WITNESS: G. GODE"}]
[]
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[{"$f":"IF(A11=\"\",\"\",A11)","v":"LINE"},"","","","","PERIOD","PERIOD"]
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["","","","","","$","$"]
[{"$f":"IF(ISBLANK(B95),\"\",COUNTA($B$15:B95))","v":68},"4th Iteration"]
[{"$f":"IF(ISBLANK(B96),\"\",COUNTA($B$15:B96))","v":69},"CWC SIT",null,"Line (58) / 365 x B-5.2 SIT Lag Days",null,{"$f":"ROUND((-(F75/365)*'B-5.2.A CWC (Base)'!$J$38),0)","v":55089},{"$f":"ROUND((-(G75/365)*'B-5.2.A CWC (Forecast)'!$J$38),0)","v":-58509}]
[{"$f":"IF(ISBLANK(B97),\"\",COUNTA($B$15:B97))","v":70},"CWC FIT",null,"Line (60) / 365 x B-5.2 FIT Lag Days",null,{"$f":"ROUND((-(F77/365)*'B-5.2.A CWC (Base)'!$J$37),0)","v":258424},{"$f":"ROUND((-(G77/365)*'B-5.2.A CWC (Forecast)'!$J$37),0)","v":-201597}]
[{"$f":"IF(ISBLANK(B98),\"\",COUNTA($B$15:B98))","v":71},"CWC Interest",null,"Line (52) / 365 x B-5.2 Interest Lag Days",null,{"$f":"ROUND(-(F69/365)*'B-5.2.A CWC (Base)'!$J$43,0)","v":2575598},{"$f":"ROUND(-(G69/365)*'B-5.2.A CWC (Forecast)'!$J$43,0)","v":2880940}]
[{"$f":"IF(ISBLANK(B99),\"\",COUNTA($B$15:B99))","v":72},"Rate Base Excluding Cash Working Capital",null,{"$f":"+D65","v":"B-1"},null,{"$f":"F65","v":599158433.59081912},{"$f":"G65","v":609682978.11327982}]
[{"$f":"IF(ISBLANK(B100),\"\",COUNTA($B$15:B100))","v":73},"Cash Working Capital Exclusive of State and Federal Income Taxes and Interest",null,{"$f":"+D66","v":"B-5.2"},null,{"$f":"F66","v":-8984318},{"$f":"G66","v":-7268533}]
[{"$f":"IF(ISBLANK(B101),\"\",COUNTA($B$15:B101))","v":74},"Total Rate Base",null,"Sum of Lines (64) - (68)",null,{"$f":"SUM(F96:F100)","v":593063226.59081912},{"$f":"SUM(G96:G100)","v":605035279.11327982}]
[{"$f":"IF(ISBLANK(B102),\"\",COUNTA($B$15:B102))","v":75},"Weighted Cost of Debt",null,{"$f":"+D68","v":"J-1.1 / J-1.2"},null,{"$f":"F68","v":2.1780000000000001E-2},{"$f":"G68","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B103),\"\",COUNTA($B$15:B103))","v":76},"Interest",null,"Line (69) x Line (70)",null,{"$f":"ROUND(F101*F102,0)","v":12916917},{"$f":"ROUND(G101*G102,0)","v":14448242}]
[{"$f":"IF(ISBLANK(B104),\"\",COUNTA($B$15:B104))","v":77},"Operating Income Before Reconciling Items",null,"Line (5) - Line (71)",null,{"$f":"$F$19-F103","v":23657957.046337008},{"$f":"$G$19-G103","v":10173745.057227194}]
[{"$f":"IF(ISBLANK(B105),\"\",COUNTA($B$15:B105))","v":78},{"$f":"+B71","v":"Federal Flow-Through Statutory Adjustments"},null,{"$f":"+D71","v":"E-1"},null,{"$f":"+F71","v":-188238.98666433332},152129.000004]
[{"$f":"IF(ISBLANK(B106),\"\",COUNTA($B$15:B106))","v":79},{"$f":"+B72","v":"Federal Timing Statutory Adjustments"},null,{"$f":"+D72","v":"E-1"},null,3057917.7742507719,-31340601.067582011]
[{"$f":"IF(ISBLANK(B107),\"\",COUNTA($B$15:B107))","v":80},{"$f":"+B73","v":"State Bonus Disallowance"},null,{"$f":"+D73","v":"E-1"},null,-3794402.5241689999,-3129854.1699959999,null,"BASE PERIOD",null,null,"FUTURE"]
[{"$f":"IF(ISBLANK(B108),\"\",COUNTA($B$15:B108))","v":81},"State Taxable Income",null,"Sum of Lines (72) - (75)",null,{"$f":"SUM(F104:F107)","v":22733233.309754446},{"$f":"SUM(G104:G107)","v":-24144581.180346817},null,"Change in Iteration:",null,null,"Change in Iteration:"]
[{"$f":"IF(ISBLANK(B109),\"\",COUNTA($B$15:B109))","v":82},"Current State Income Tax @ 5%",null,"Line (76) x 5%",null,{"$f":"ROUND(F108*'H-1 Gross Conversion Factor'!$E$24,0)","v":1136662},{"$f":"ROUND(G108*'H-1 Gross Conversion Factor'!$E$24,0)","v":-1207229},null,{"$f":"+F109-F75","v":0},null,null,{"$f":"+G109-G75","v":0}]
[{"$f":"IF(ISBLANK(B110),\"\",COUNTA($B$15:B110))","v":83},"Federal Taxable Income",null,"Line (72) + Line (73) + Line (74) - Line (77)",null,{"$f":"+F104+F105+F106-F109","v":25390973.833923448},{"$f":"+G104+G105+G106-G109","v":-19807498.010350816}]
[{"$f":"IF(ISBLANK(B111),\"\",COUNTA($B$15:B111))","v":84},"Current Federal Income Tax @ 21%",null,"Line (78) x 21%",null,{"$f":"ROUND(F110*'H-1 Gross Conversion Factor'!$E$28,0)","v":5332105},{"$f":"ROUND(G110*'H-1 Gross Conversion Factor'!$E$28,0)","v":-4159575},null,{"$f":"+F111-F77","v":0},null,null,{"$f":"+G111-G77","v":-1}]
[{"$f":"IF(ISBLANK(B112),\"\",COUNTA($B$15:B112))","v":85},"Deferred Taxes, ITC, & EDIT Amortization",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!$F$53+'E-1.1 Fed & State Inc Tax'!$F$59","v":1520392.3642108345},{"$f":"+'E-1.1 Fed & State Inc Tax'!$J$53+'E-1.1 Fed & State Inc Tax'!$J$59","v":7126848.9461063705}]
[{"$f":"IF(ISBLANK(B113),\"\",COUNTA($B$15:B113))","v":86},"Total Current State and Federal Income Taxes",null,"Line (77) + Line (79) + Line (80)",null,{"$f":"F109+F111+F112","v":7989159.3642108347},{"$f":"G109+G111+G112","v":1760044.9461063705},null,{"$f":"+F113-F79","v":0},null,null,{"$f":"+G113-G79","v":-1}]
[{"$f":"IF(ISBLANK(B114),\"\",COUNTA($B$15:B114))","v":""}]
[{"$f":"IF(ISBLANK(B115),\"\",COUNTA($B$15:B115))","v":87},"5th Iteration"]
[{"$f":"IF(ISBLANK(B116),\"\",COUNTA($B$15:B116))","v":88},"CWC SIT",null,"Line (77) / 365 x B-5.2 SIT Lag Days",null,{"$f":"ROUND((-(F109/365)*'B-5.2.A CWC (Base)'!$J$38),0)","v":55089},{"$f":"ROUND((-(G109/365)*'B-5.2.A CWC (Forecast)'!$J$38),0)","v":-58509}]
[{"$f":"IF(ISBLANK(B117),\"\",COUNTA($B$15:B117))","v":89},"CWC FIT",null,"Line (79) / 365 x B-5.2 FIT Lag Days",null,{"$f":"ROUND((-(F111/365)*'B-5.2.A CWC (Base)'!$J$37),0)","v":258424},{"$f":"ROUND((-(G111/365)*'B-5.2.A CWC (Forecast)'!$J$37),0)","v":-201597}]
[{"$f":"IF(ISBLANK(B118),\"\",COUNTA($B$15:B118))","v":90},"CWC Interest",null,"Line (71) / 365 x B-5.2 Interest Lag Days",null,{"$f":"ROUND(-(F103/365)*'B-5.2.A CWC (Base)'!$J$43,0)","v":2575598},{"$f":"ROUND(-(G103/365)*'B-5.2.A CWC (Forecast)'!$J$43,0)","v":2880940}]
[{"$f":"IF(ISBLANK(B119),\"\",COUNTA($B$15:B119))","v":91},"Rate Base Excluding Cash Working Capital",null,{"$f":"+D99","v":"B-1"},null,{"$f":"F99","v":599158433.59081912},{"$f":"G99","v":609682978.11327982}]
[{"$f":"IF(ISBLANK(B120),\"\",COUNTA($B$15:B120))","v":92},"Cash Working Capital Exclusive of State and Federal Income Taxes and Interest",null,{"$f":"+D100","v":"B-5.2"},null,{"$f":"F100","v":-8984318},{"$f":"G100","v":-7268533}]
[{"$f":"IF(ISBLANK(B121),\"\",COUNTA($B$15:B121))","v":93},"Total Rate Base",null,"Sum of Lines (83) - (87)",null,{"$f":"SUM(F116:F120)","v":593063226.59081912},{"$f":"SUM(G116:G120)","v":605035279.11327982}]
[{"$f":"IF(ISBLANK(B122),\"\",COUNTA($B$15:B122))","v":94},"Weighted Cost of Debt",null,{"$f":"+D102","v":"J-1.1 / J-1.2"},null,{"$f":"F102","v":2.1780000000000001E-2},{"$f":"G102","v":2.3879999999999998E-2}]
[{"$f":"IF(ISBLANK(B123),\"\",COUNTA($B$15:B123))","v":95},"Interest",null,"Line (88) x Line (89)",null,{"$f":"ROUND(F121*F122,0)","v":12916917},{"$f":"ROUND(G121*G122,0)","v":14448242}]
[{"$f":"IF(ISBLANK(B124),\"\",COUNTA($B$15:B124))","v":96},"Operating Income Before Reconciling Items",null,"Line (5) - Line (90)",null,{"$f":"$F$19-F123","v":23657957.046337008},{"$f":"$G$19-G123","v":10173745.057227194}]
[{"$f":"IF(ISBLANK(B125),\"\",COUNTA($B$15:B125))","v":97},{"$f":"+B105","v":"Federal Flow-Through Statutory Adjustments"},null,{"$f":"+D105","v":"E-1"},null,{"$f":"+F105","v":-188238.98666433332},152129.000004]
[{"$f":"IF(ISBLANK(B126),\"\",COUNTA($B$15:B126))","v":98},{"$f":"+B106","v":"Federal Timing Statutory Adjustments"},null,{"$f":"+D106","v":"E-1"},null,3057917.7742507719,-31340601.067582011]
[{"$f":"IF(ISBLANK(B127),\"\",COUNTA($B$15:B127))","v":99},{"$f":"+B107","v":"State Bonus Disallowance"},null,{"$f":"+D107","v":"E-1"},null,-3794402.5241689999,-3129854.1699959999,null,"BASE PERIOD",null,null,"FUTURE"]
[{"$f":"IF(ISBLANK(B128),\"\",COUNTA($B$15:B128))","v":100},"State Taxable Income",null,"Sum of Lines (91) - (94)",null,{"$f":"SUM(F124:F127)","v":22733233.309754446},{"$f":"SUM(G124:G127)","v":-24144581.180346817},null,"Change in Iteration:",null,null,"Change in Iteration:"]
[{"$f":"IF(ISBLANK(B129),\"\",COUNTA($B$15:B129))","v":101},"Current State Income Tax @ 5%",null,"Line (95) x 5%",null,{"$f":"ROUND(F128*'H-1 Gross Conversion Factor'!$E$24,0)","v":1136662},{"$f":"ROUND(G128*'H-1 Gross Conversion Factor'!$E$24,0)","v":-1207229},null,{"$f":"+F129-F109","v":0},null,null,{"$f":"+G129-G109","v":0}]
[{"$f":"IF(ISBLANK(B130),\"\",COUNTA($B$15:B130))","v":102},"Federal Taxable Income",null,"Line (91) + Line (92) + Line (93) - Line (96)",null,{"$f":"+F124+F125+F126-F129","v":25390973.833923448},{"$f":"+G124+G125+G126-G129","v":-19807498.010350816}]
[{"$f":"IF(ISBLANK(B131),\"\",COUNTA($B$15:B131))","v":103},"Current Federal Income Tax @ 21%",null,"Line (96) x 21%",null,{"$f":"ROUND(F130*'H-1 Gross Conversion Factor'!$E$28,0)","v":5332105},{"$f":"ROUND(G130*'H-1 Gross Conversion Factor'!$E$28,0)","v":-4159575},null,{"$f":"+F131-F111","v":0},null,"BASE PERIOD",{"$f":"+G131-G111","v":0},null,"FUTURE"]
[{"$f":"IF(ISBLANK(B132),\"\",COUNTA($B$15:B132))","v":104},"Deferred Taxes, ITC, & EDIT Amortization",null,"E-1",null,{"$f":"+'E-1.1 Fed & State Inc Tax'!$F$53+'E-1.1 Fed & State Inc Tax'!$F$59","v":1520392.3642108345},{"$f":"+'E-1.1 Fed & State Inc Tax'!$J$53+'E-1.1 Fed & State Inc Tax'!$J$59","v":7126848.9461063705},null,null,null,"Check C-1",null,null,"Check C-1"]
[{"$f":"IF(ISBLANK(B133),\"\",COUNTA($B$15:B133))","v":105},"Total Current State and Federal Income Taxes",null,"Line (96) + Line (98) + Line (99)",null,{"$f":"F129+F131+F132","v":7989159.3642108347},{"$f":"G129+G131+G132","v":1760044.9461063705},null,{"$f":"+F133-F113","v":0},null,{"$f":"IF('B-5.2.A CWC (Base)'!K54=0,\"OK\",IF(ROUND(F133+'E-1.1 Fed & State Inc Tax'!F61,0)=ROUND(('C-1 Operating Income Summary'!I32),0),\"OK\",\"CHECK\"))","v":"OK"},{"$f":"+G133-G113","v":0},null,{"$f":"IF('B-5.2.A CWC (Forecast)'!K54=0,\"OK\",IF(ROUND(G133+'E-1.1 Fed & State Inc Tax'!J61,0)=ROUND(('C-1 Operating Income Summary'!M32),0),\"OK\",\"CHECK\"))","v":"CHECK"}]
[{"$f":"IF(ISBLANK(B134),\"\",COUNTA($B$15:B134))","v":""}]
[{"$f":"IF(ISBLANK(B135),\"\",COUNTA($B$15:B135))","v":106},"Change in Current State Income Tax from CWC Interest Synchronization",null,"If CWC is $0, SIT Interest Synchronization is $0.",null,{"$f":"IF('B-5.2.A CWC (Base)'!K54=0,0,(F129-'E-1.1 Fed & State Inc Tax'!F44))","v":0},{"$f":"IF('B-5.2.A CWC (Forecast)'!K54=0,0,(G129-'E-1.1 Fed & State Inc Tax'!J44))","v":-7749.2523414029274}]
[{"$f":"IF(ISBLANK(B136),\"\",COUNTA($B$15:B136))","v":107},"Change in Current Federal Income Tax from CWC Interest Synchronization",null,"If CWC is $0, FIT Interest Synchronization is $0.",null,{"$f":"IF('B-5.2.A CWC (Base)'!K55=0,0,(F131-'E-1.1 Fed & State Inc Tax'!F43))","v":0},{"$f":"IF('B-5.2.A CWC (Forecast)'!K54=0,0,(G131-'E-1.1 Fed & State Inc Tax'!J43))","v":-30920.182541358285}]
[{"$f":"IF(ISBLANK(B137),\"\",COUNTA($B$15:B137))","v":108},"Total Change in Current State and Federal Income Tax from CWC Interest Synchronization",null,null,null,{"$f":"SUM(F135:F136)","v":0},{"$f":"SUM(G135:G136)","v":-38669.434882761212}]

{"sheet":"Index F","index":104,"n_rows":41,"n_cols":3,"rows_kept":41,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[" "]
["SCHEDULE  F"]
[]
["JURISDICTIONAL OTHER EXPENSES FOR THE BASE AND FORECASTED PERIOD"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["F-1.A",null,"TOTAL COMPANY CORPORATE DUES AND MEMBERSHIPS"]
["F-1.B",null,"COLUMBIA GAS OF KENTUCKY CORPORATE DUES AND MEMBERSHIPS"]
["F-1.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CORPORATE DUES AND MEMBERSHIPS"]
["F-2",null,"TOTAL COMPANY INITIATION FEES & COUNTRY CLUB EXPENSES"]
["F-3.A",null,"TOTAL COMPANY CHARITABLE CONTRIBUTIONS"]
["F-3.B",null,"COLUMBIA GAS OF KENTUCKY CHARITABLE CONTRIBUTIONS"]
["F-3.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CHARITABLE CONTRIBUTIONS"]
["F-4.A",null,"TOTAL COMPANY CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"]
["F-4.B",null,"COLUMBIA GAS OF KENTUCKY CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"]
["F-4.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"]
["F-5.A",null,"TOTAL COMPANY ADVERTISING"]
["F-5.B",null,"COLUMBIA GAS OF KENTUCKY ADVERTISING"]
["F-5.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA ADVERTISING"]
["F-6.A",null,"TOTAL COMPANY PROFESSIONAL SERVICE EXPENSES "]
["F-6.B",null,"COLUMBIA GAS OF KENTUCKY PROFESSIONAL SERVICE EXPENSES "]
["F-6.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA PROFESSIONAL SERVICE EXPENSES "]
["F-7.A",null,"TOTAL COMPANY CIVIC, POLITICAL AND RELATED ACTIVITIES"]
["F-7.B",null,"COLUMBIA GAS OF KENTUCKY CIVIC, POLITICAL AND RELATED ACTIVITIES"]
["F-7.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CIVIC, POLITICAL AND RELATED ACTIVITIES"]
["F-8.A",null,"TOTAL COMPANY EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"]
["F-8.B",null,"COLUMBIA GAS OF KENTUCKY EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"]
["F-8.C",null,"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"]
["F-9",null,"TOTAL COMPANY PROJECTED RATE CASE EXPENSES"]

{"sheet":"F-1.A Corp Due & Memberships","index":105,"n_rows":99,"n_cols":14,"rows_kept":99,"cut":false,"hidden":false,"merged":[[97,4,97,10],[98,4,98,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"+'Index F'!C19","v":"TOTAL COMPANY CORPORATE DUES AND MEMBERSHIPS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$19","v":"SCHEDULE F-1.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"SOCIAL ORGANIZATION / SERVICE CLUB",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$18:E18))","v":1},null,null,null,"O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$18:E19))","v":2},null,910,null,"BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY [1]",null,"F-1.C (NCSC Billed to Columbia)",null,650,null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$18:E20))","v":3},null,921,null,"COMMERCE LEXINGTON [1]",null,"F-1.B (Columbia)",null,2500,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$18:E21))","v":4},null,921,null,"KENTUCKY CHAMBER OF COMMERCE",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,2250,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$18:E22))","v":5},null,923,null,"CENTER FOR ENERGY WORKFORCE DEVELOPMENT",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,567.29999999999995,null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$18:E23))","v":6},null,923,null,"CENTER FORWARD [1]",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,2055,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$18:E24))","v":7},null,923,null,"CONFERENCE BOARD INC.",null,"F-1.C (NCSC Billed to Columbia)",null,1367,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$18:E25))","v":8},null,923,null,"DELAWARE STATE CHAMBER OF COMMERCE [2]",null,"F-1.C (NCSC Billed to Columbia)",null,164,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$18:E26))","v":9},null,923,null,"DEMOCRATIC GOVERNORS ASSOCIATION [1]",null,"F-1.C (NCSC Billed to Columbia)",null,1438.5003899999999,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$18:E27))","v":10},null,923,null,"ELECTRIC UTILITY INDUSTRY SUSTAINABLE SUPPLY CHAIN ALLIANCE",null,"F-1.C (NCSC Billed to Columbia)",null,1274,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$18:E28))","v":11},null,923,null,"NATIONAL PETROLEUM COUNCIL [1, 2]",null,"F-1.C (NCSC Billed to Columbia)",null,3367.3399999999997,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$18:E29))","v":12},null,923,null,"OHIO STATE UNIVERSITY [1]",null,"F-1.C (NCSC Billed to Columbia)",null,910,null,0]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$18:E30))","v":13},null,923,null,"POLITICO LLC [1]",null,"F-1.C (NCSC Billed to Columbia)",null,1906.1370200000001,null,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$18:E31))","v":14},null,923,null,"REPUBLICAN GOVERNORS ASSOCIATION [1]",null,"F-1.C (NCSC Billed to Columbia)",null,3904.5015500000004,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$18:E32))","v":15},null,923,null,"REPUBLICAN MAIN STREET PARTNERSHIP [1]",null,"F-1.C (NCSC Billed to Columbia)",null,2466,null,0]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$18:E33))","v":16},null,923,null,"THE CONGRESSIONAL INSTITUTE INC [1]",null,"F-1.C (NCSC Billed to Columbia)",null,1335.75,null,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$18:E34))","v":17},null,923,null,"THE LEADERSHIP COUNCIL ON LEGAL DIVERSITY",null,"F-1.C (NCSC Billed to Columbia)",null,164,null,0]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$18:E35))","v":18},null,923,null,"UTILITY PENSION FUND STUDY GROUP",null,"F-1.C (NCSC Billed to Columbia)",null,149.88,null,0]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$18:E36))","v":19},null,923,null,"MANUAL JOURNALS [1]",null,"F-1.C (NCSC Billed to Columbia)",null,-2091.23,null,0]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$18:E37))","v":20},null,930.2,null,"AMERICAN GAS ASSOCIATION [1]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,33714.74,null,0]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$18:E38))","v":21},null,930.2,null,"AMERICAN GAS FOUNDATION",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,-24.289999999999964,null,0]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$18:E39))","v":22},null,930.2,null,"COMMERCE LEXINGTON [2]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,3809.5,null,0]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$18:E40))","v":23},null,930.2,null,"COMMON GROUND ALLIANCE [2]",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,473.2,null,0]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$18:E41))","v":24},null,930.2,null,"GEORGETOWN / SCOTT COUNTY [1]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,800,null,0]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$18:E42))","v":25},null,930.2,null,"INTERSTATE NATURAL GAS ASSOCIATION OF AMERICA [1]",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,6566.25,null,0]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$18:E43))","v":26},null,930.2,null,"KEENELAND ASSOCIATION INC [1]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,5000,null,0]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$18:E44))","v":27},null,930.2,null,"KENTUCKY ASSOCIATION OF MANUFACTURERS [1]",null,"F-1.B (Columbia)",null,1338,null,0]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$18:E45))","v":28},null,930.2,null,"KENTUCKY CHAMBER OF COMMERCE [1]",null,"F-1.B (Columbia)",null,11380,null,0]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$18:E46))","v":29},null,930.2,null,"KENTUCKY LEAGUE OF CITIES INC. [1]",null,"F-1.B (Columbia)",null,2000,null,0]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$18:E47))","v":30},null,930.2,null,"KOGA",null,"F-1.B (Columbia)",null,255,null,0]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$18:E48))","v":31},null,930.2,null,"MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE [1]",null,"F-1.B (Columbia)",null,625,null,0]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$18:E49))","v":32},null,930.2,null,"MT STERLING MONTGOMERY COUNTY",null,"F-1.B (Columbia)",null,600,null,0]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$18:E50))","v":33},null,930.2,null,"NATIONAL MINORITY SUPPLIER DEVELOPMENT [2]",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,700.35,null,0]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$18:E51))","v":34},null,930.2,null,"PIKE COUNTY CHAMBER OF COMMERCE [2]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,1050,null,0]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$18:E52))","v":35},null,930.2,null,"PIPELINE ASSOCIATION FOR PUBLIC",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,182,null,0]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$18:E53))","v":36},null,930.2,null,"SOCIETY OF GAS LIGHTING",null,"F-1.C (NCSC Billed to Columbia)",null,35,null,0]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$18:E54))","v":37},null,930.2,null,"SOUTHERN GAS ASSOCIATION",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,1813.45,null,0]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$18:E55))","v":38},null,930.2,null,"WINCHESTER CLARK COUNTY CHAMBER [1]",null,"F-1.B (Columbia)",null,500,null,0]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$18:E56))","v":39},null,930.2,null,"WOMENS BUSINESS ENTERPRISE NATIONAL COUNCIL [2]",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,405.98,null,0]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$18:E57))","v":40},null,930.2,null,"WOODFORD COUNY CHAMBER COMMERCE [2]",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,1275,null,0]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$18:E58))","v":41},null,930.2,null,"MANUAL JOURNALS",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,3253.3,null,0]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$18:E59))","v":42},null,"VARIOUS",null,"BUDGET (NOT SEPARATELY IDENTIFIED BY ORGANIZATION)",null,{"$f":"'Index F'!$A$20&\" / \"&'Index F'!$A$21","v":"F-1.B / F-1.C"},null,{"$f":"'F-1.B Corp Due & Memberships'!I34+'F-1.C Corp Due & Memberships'!I42","v":87688},null,{"$f":"'F-1.B Corp Due & Memberships'!K34+'F-1.C Corp Due & Memberships'!K42","v":180647}]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$18:E60))","v":43},null,null,null,"TOTAL O&M EXPESE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"SUM(I19:I59)","v":187818.65896},null,{"$f":"SUM(K19:K59)","v":180647}]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$18:E61))","v":""}]
[{"$f":"IF(ISBLANK(E62),\"\",COUNTA($E$18:E62))","v":44},null,null,null,"O&M EXPENSE EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E63),\"\",COUNTA($E$18:E63))","v":45},null,910,null,"O&M EXCLUSION - BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY - LOBBYING $62, CHARITABLE $50",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,null,null,-117.94496000000001]
[{"$f":"IF(ISBLANK(E64),\"\",COUNTA($E$18:E64))","v":46},null,921,null,"O&M EXCLUSION - COMMERCE LEXINGTON",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,null,null,-5169.5697200000004]
[{"$f":"IF(ISBLANK(E65),\"\",COUNTA($E$18:E65))","v":47},null,921,null,"O&M EXCLUSION - UTILITY SOLID WASTE ACTIVITIES GROUP - LOBBYING 1%",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,null,null,-24.598158563999998]
[{"$f":"IF(ISBLANK(E66),\"\",COUNTA($E$18:E66))","v":48},null,923,null,"O&M EXCLUSION - CENTER FORWARD",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-2164.0794000000001]
[{"$f":"IF(ISBLANK(E67),\"\",COUNTA($E$18:E67))","v":49},null,923,null,"O&M EXCLUSION - DELAWARE STATE CHAMBER OF COMMERCE",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-216.40794]
[{"$f":"IF(ISBLANK(E68),\"\",COUNTA($E$18:E68))","v":50},null,923,null,"O&M EXCLUSION - DEMOCRATIC GOVERNORS ASSOCIATION - LOBBYING 100%",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-1514.8555799999999]
[{"$f":"IF(ISBLANK(E69),\"\",COUNTA($E$18:E69))","v":51},null,923,null,"O&M EXCLUSION -ELECTRIC UTILITY INDUSTRY SUSTAINABLE SUPPLY CHAIN ALLIANCE",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-1341.62392]
[{"$f":"IF(ISBLANK(E70),\"\",COUNTA($E$18:E70))","v":52},null,923,null,"O&M EXCLUSION - MEA ENERGY ASSOCIATION",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-1493.0778855999999]
[{"$f":"IF(ISBLANK(E71),\"\",COUNTA($E$18:E71))","v":53},null,923,null,"O&M EXCLUSION - NATIONAL PETROLEUM COUNCIL - LOBBYING 3%",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-106.3821416]
[{"$f":"IF(ISBLANK(E72),\"\",COUNTA($E$18:E72))","v":54},null,923,null,"O&M EXCLUSION - OHIO LEGISLATIVE BLACK CAUCUS FOUNDATION - LOBBYING 100%",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-432.81587999999999]
[{"$f":"IF(ISBLANK(E73),\"\",COUNTA($E$18:E73))","v":55},null,923,null,"O&M EXCLUSION - OHIO STATE UNIVERSITY",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-958.30280000000005]
[{"$f":"IF(ISBLANK(E74),\"\",COUNTA($E$18:E74))","v":56},null,923,null,"O&M EXCLUSION - POLITICO LLC",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-2007.3147730216001]
[{"$f":"IF(ISBLANK(E75),\"\",COUNTA($E$18:E75))","v":57},null,923,null,"O&M EXCLUSION - REPUBLICAN GOVERNORS ASSOCIATION - LOBBYING 100%",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-4111.7508600000001]
[{"$f":"IF(ISBLANK(E76),\"\",COUNTA($E$18:E76))","v":58},null,923,null,"O&M EXCLUSION - REPUBLICAN MAIN STREET PARTNERSHIP - LOBBYING 100%",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-2596.8952800000002]
[{"$f":"IF(ISBLANK(E77),\"\",COUNTA($E$18:E77))","v":59},null,923,null,"O&M EXCLUSION - THE CONGRESSIONAL INSTITUTE INC",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-1406.6516100000001]
[{"$f":"IF(ISBLANK(E78),\"\",COUNTA($E$18:E78))","v":60},null,923,null,"O&M EXCLUSION - THE LEADERSHIP COUNCIL ON LEGAL DIVERSITY",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-345.83147199999996]
[{"$f":"IF(ISBLANK(E79),\"\",COUNTA($E$18:E79))","v":61},null,930.2,null,"O&M EXCLUSION - AMERICAN GAS ASSOCIATION - LOBBYING 3.78%",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,null,null,-2684.1265299520001]
[{"$f":"IF(ISBLANK(E80),\"\",COUNTA($E$18:E80))","v":62},null,930.2,null,"O&M EXCLUSION - COMMERCE LEXINGTON - LOBBYING 5.00%",null,"F-1.B (Columbia)",null,null,null,-206.98287400000001]
[{"$f":"IF(ISBLANK(E81),\"\",COUNTA($E$18:E81))","v":63},null,930.2,null,"O&M EXCLUSION - FRANKFORT AREA CHAMBER OF COMMERCE",null,"F-1.B (Columbia)",null,null,null,-410.70120000000003]
[{"$f":"IF(ISBLANK(E82),\"\",COUNTA($E$18:E82))","v":64},null,930.2,null,"O&M EXCLUSION - INTERSTATE NATURAL GAS ASSOCIATION OF AMERICA - LOBBYING 21%",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,null,null,-1452.1051754999999]
[{"$f":"IF(ISBLANK(E83),\"\",COUNTA($E$18:E83))","v":65},null,930.2,null,"O&M EXCLUSION - KEENELAND ASSOCIATION INC",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,null,null,-5265.4]
[{"$f":"IF(ISBLANK(E84),\"\",COUNTA($E$18:E84))","v":66},null,930.2,null,"O&M EXCLUSION - KENTUCKY ASSOCIATION OF MANUFACTURERS",null,"F-1.B (Columbia)",null,null,null,-2818.0420800000002]
[{"$f":"IF(ISBLANK(E85),\"\",COUNTA($E$18:E85))","v":67},null,930.2,null,"O&M EXCLUSION - KENTUCKY CHAMBER OF COMMERCE - LOBBYING 20.00%",null,"F-1.B (Columbia)",null,null,null,-2396.8100800000002]
[{"$f":"IF(ISBLANK(E86),\"\",COUNTA($E$18:E86))","v":68},null,930.2,null,"O&M EXCLUSION - KENTUCKY LEAGUE OF CITIES INC. LOBBYING - 100.00%",null,"F-1.B (Columbia)",null,null,null,-2106.16]
[{"$f":"IF(ISBLANK(E87),\"\",COUNTA($E$18:E87))","v":69},null,930.2,null,"O&M EXCLUSION - MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,"F-1.B (Columbia)",null,null,null,-658.17499999999995]
[{"$f":"IF(ISBLANK(E88),\"\",COUNTA($E$18:E88))","v":70},null,930.2,null,"O&M EXCLUSION - NATIONAL VETERANS BUSINESS DEVELOPMENT COUNCIL",null,{"$f":"$G$19","v":"F-1.C (NCSC Billed to Columbia)"},null,null,null,-503.39751391999999]
[{"$f":"IF(ISBLANK(E89),\"\",COUNTA($E$18:E89))","v":71},null,930.2,null,"O&M EXCLUSION - OHIO MINORITY SUPPLIER DEVELOPMENT COUNCIL",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-755.09627088000002]
[{"$f":"IF(ISBLANK(E90),\"\",COUNTA($E$18:E90))","v":72},null,930.2,null,"O&M EXCLUSION - PIPELINE ASSOCIATION FOR PUBLIC",null,"F-1.C (NCSC Billed to Columbia)",null,null,null,-191.66056]
[{"$f":"IF(ISBLANK(E91),\"\",COUNTA($E$18:E91))","v":73},null,930.2,null,"O&M EXCLUSION - WINCHESTER CLARK COUNTY CHAMBER",null,{"$f":"$G$20","v":"F-1.B (Columbia)"},null,null,null,-526.13]
[{"$f":"IF(ISBLANK(E92),\"\",COUNTA($E$18:E92))","v":74},null,null,null,"TOTAL O&M EXPENSE EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS",null,{"$f":"G59","v":"F-1.B / F-1.C"},null,null,null,{"$f":"SUM(K63:K91)","v":-43982.889665037597},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(E93),\"\",COUNTA($E$18:E93))","v":""},null,null,null,null,null,null,null,null,null,null,null,"Check F-1.B + F-1.C",{"$f":"$M$93","v":"Check F-1.B + F-1.C"}]
[{"$f":"IF(ISBLANK(E94),\"\",COUNTA($E$18:E94))","v":75},null,null,null,"TOTAL O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"I60+I92","v":187818.65896},null,{"$f":"K60+K92","v":136664.1103349624},null,{"$f":"IF(ROUND(I94,0)=ROUND(('F-1.B Corp Due & Memberships'!I50+'F-1.C Corp Due & Memberships'!I67),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(K94,0)=ROUND(('F-1.B Corp Due & Memberships'!K50+'F-1.C Corp Due & Memberships'!K67),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E95),\"\",COUNTA($E$18:E95))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."]
[null,null,null,null,"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."]
[null,null,null,null,"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."]

{"sheet":"F-1.B Corp Due & Memberships","index":106,"n_rows":55,"n_cols":14,"rows_kept":55,"cut":false,"hidden":false,"merged":[[53,4,53,10],[54,4,54,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10],[52,4,52,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"+'Index F'!C20","v":"COLUMBIA GAS OF KENTUCKY CORPORATE DUES AND MEMBERSHIPS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$20","v":"SCHEDULE F-1.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"SOCIAL ORGANIZATION / SERVICE CLUB",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E17:E$17))","v":1},null,null,null,"O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,921,null,"COMMERCE LEXINGTON [1]",null,null,null,2500,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,921,null,"KENTUCKY CHAMBER OF COMMERCE",null,null,null,2250,null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,930.2,null,"AMERICAN GAS ASSOCIATION [1]",null,null,null,33714.74,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,930.2,null,"COMMERCE LEXINGTON [2]",null,null,null,3809.5,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,930.2,null,"GEORGETOWN / SCOTT COUNTY [1]",null,null,null,800,null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":7},null,930.2,null,"KEENELAND ASSOCIATION INC [1]",null,null,null,5000,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":8},null,930.2,null,"KENTUCKY ASSOCIATION OF MANUFACTURERS [1]",null,null,null,1338,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":9},null,930.2,null,"KENTUCKY CHAMBER OF COMMERCE [1]",null,null,null,11380,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":10},null,930.2,null,"KENTUCKY LEAGUE OF CITIES INC. [1]",null,null,null,2000,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":11},null,930.2,null,"KOGA",null,null,null,255,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":12},null,930.2,null,"MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE [1]",null,null,null,625,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":13},null,930.2,null,"MT STERLING MONTGOMERY COUNTY",null,null,null,600,null,0]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":14},null,930.2,null,"PIKE COUNTY CHAMBER OF COMMERCE [2]",null,null,null,1050,null,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":15},null,930.2,null,"SOUTHERN GAS ASSOCIATION",null,null,null,1813.45,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":16},null,930.2,null,"WINCHESTER CLARK COUNTY CHAMBER [1]",null,null,null,500,null,0]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":17},null,930.2,null,"WOODFORD COUNY CHAMBER COMMERCE [2]",null,null,null,1275,null,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":18},null,"VARIOUS",null,"BUDGET (NOT SEPARATELY IDENTIFIED BY ORGANIZATION)",null,null,null,{"$f":"SUM('WPD-2.4.A BP O&M by Category'!I39:N39)","v":74658},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O39","v":149316}]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$17:E35))","v":19},null,null,null,"TOTAL O&M EXPESE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"SUM(I18:I34)","v":143568.69},null,{"$f":"SUM(K18:K34)","v":149316}]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$17:E36))","v":""}]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$17:E37))","v":20},null,null,null,"O&M EXPENSE EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$17:E38))","v":21},null,921,null,"O&M EXCLUSION - COMMERCE LEXINGTON",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6&\" LINES \"&'WPD-2.7.H CKY Exclusions'!A15&\" & \"&'WPD-2.7.H CKY Exclusions'!A23&\" & \"&'WPD-2.7.H CKY Exclusions'!A25","v":"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7"},null,null,null,-5169.5697200000004]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$17:E39))","v":22},null,930.2,null,"O&M EXCLUSION - AMERICAN GAS ASSOCIATION - LOBBYING 3.78%",null,{"$f":"$G$38","v":"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7"},null,null,null,-2684.1265299520001]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$17:E40))","v":23},null,930.2,null,"O&M EXCLUSION - COMMERCE LEXINGTON - LOBBYING 5.00%",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-206.98287400000001]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$17:E41))","v":24},null,930.2,null,"O&M EXCLUSION - FRANKFORT AREA CHAMBER OF COMMERCE",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-410.70120000000003]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$17:E42))","v":25},null,930.2,null,"O&M EXCLUSION - KEENELAND ASSOCIATION INC",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-5265.4]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$17:E43))","v":26},null,930.2,null,"O&M EXCLUSION - KENTUCKY ASSOCIATION OF MANUFACTURERS",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-2818.0420800000002]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$17:E44))","v":27},null,930.2,null,"O&M EXCLUSION - KENTUCKY CHAMBER OF COMMERCE - LOBBYING 20.00%",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-2396.8100800000002]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$17:E45))","v":28},null,930.2,null,"O&M EXCLUSION - KENTUCKY LEAGUE OF CITIES INC. LOBBYING - 100.00%",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-2106.16]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$17:E46))","v":29},null,930.2,null,"O&M EXCLUSION - MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-658.17499999999995,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$17:E47))","v":30},null,930.2,null,"O&M EXCLUSION - WINCHESTER CLARK COUNTY CHAMBER",null,"WORKPAPER WPD-2.7.H LINES 2 & 6 & 7",null,null,null,-526.13,null,"Check WPD-2.7.H"]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$17:E48))","v":31},null,null,null,"TOTAL O&M EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS",null,null,null,null,null,{"$f":"SUM(K38:K47)","v":-22242.097483951999},null,{"$f":"IF(ROUND(K48,0)=ROUND(('WPD-2.7.H CKY Exclusions'!G15+'WPD-2.7.H CKY Exclusions'!G23+'WPD-2.7.H CKY Exclusions'!G25),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$17:E49))","v":""},null,null,null,null,null,null,null,null,null,null,null,"Check WPD-2.4.A BP","Check WPD-2.4.B FTP"]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$17:E50))","v":32},null,null,null,"TOTAL O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"I35+I48","v":143568.69},null,{"$f":"K35+K48","v":127073.90251604799},null,{"$f":"IF(ROUND(I50,0)=ROUND(('WPD-2.4.A BP O&M by Category'!$O$39),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(K50,0)=ROUND(('WPD-2.4.B FTP O&M by Category'!R39),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$17:E51))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-1.C Corp Due & Memberships","index":107,"n_rows":72,"n_cols":13,"rows_kept":72,"cut":false,"hidden":false,"merged":[[70,4,70,10],[71,4,71,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"+'Index F'!C21","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CORPORATE DUES AND MEMBERSHIPS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$21","v":"SCHEDULE F-1.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"SOCIAL ORGANIZATION / SERVICE CLUB",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E17:E$17))","v":1},null,null,null,"O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,910,null,"BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY [1]",null,null,null,650,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,923,null,"CENTER FOR ENERGY WORKFORCE DEVELOPMENT",null,null,null,567.29999999999995,null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,923,null,"CENTER FORWARD [1]",null,null,null,2055,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,923,null,"CONFERENCE BOARD INC.",null,null,null,1367,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,923,null,"DELAWARE STATE CHAMBER OF COMMERCE [2]",null,null,null,164,null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":7},null,923,null,"DEMOCRATIC GOVERNORS ASSOCIATION [1]",null,null,null,1438.5003899999999,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":8},null,923,null,"ELECTRIC UTILITY INDUSTRY SUSTAINABLE SUPPLY CHAIN ALLIANCE",null,null,null,1274,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":9},null,923,null,"NATIONAL PETROLEUM COUNCIL [1, 2]",null,null,null,3367.3399999999997,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":10},null,923,null,"OHIO STATE UNIVERSITY [1]",null,null,null,910,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":11},null,923,null,"POLITICO LLC [1]",null,null,null,1906.1370200000001,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":12},null,923,null,"REPUBLICAN GOVERNORS ASSOCIATION [1]",null,null,null,3904.5015500000004,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":13},null,923,null,"REPUBLICAN MAIN STREET PARTNERSHIP [1]",null,null,null,2466,null,0]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":14},null,923,null,"THE CONGRESSIONAL INSTITUTE INC [1]",null,null,null,1335.75,null,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":15},null,923,null,"THE LEADERSHIP COUNCIL ON LEGAL DIVERSITY",null,null,null,164,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":16},null,923,null,"UTILITY PENSION FUND STUDY GROUP",null,null,null,149.88,null,0]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":17},null,923,null,"MANUAL JOURNALS [1]",null,null,null,-2091.23,null,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":18},null,930.2,null,"AMERICAN GAS FOUNDATION",null,null,null,-24.289999999999964,null,0]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$17:E35))","v":19},null,930.2,null,"COMMON GROUND ALLIANCE [2]",null,null,null,473.2,null,0]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$17:E36))","v":20},null,930.2,null,"INTERSTATE NATURAL GAS ASSOCIATION OF AMERICA [1]",null,null,null,6566.25,null,0]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$17:E37))","v":21},null,930.2,null,"NATIONAL MINORITY SUPPLIER DEVELOPMENT [2]",null,null,null,700.35,null,0]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$17:E38))","v":22},null,930.2,null,"PIPELINE ASSOCIATION FOR PUBLIC",null,null,null,182,null,0]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$17:E39))","v":23},null,930.2,null,"SOCIETY OF GAS LIGHTING",null,null,null,35,null,0]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$17:E40))","v":24},null,930.2,null,"WOMENS BUSINESS ENTERPRISE NATIONAL COUNCIL [2]",null,null,null,405.98,null,0]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$17:E41))","v":25},null,930.2,null,"MANUAL JOURNALS",null,null,null,3253.3,null,0]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$17:E42))","v":26},null,"VARIOUS",null,"BUDGET (NOT SEPARATELY IDENTIFIED BY ORGANIZATION)",null,null,null,13030,null,31331]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$17:E43))","v":27},null,null,null,"TOTAL O&M EXPESE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"SUM(I18:I42)","v":44249.968959999998},null,{"$f":"SUM(K18:K42)","v":31331}]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$17:E44))","v":""}]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$17:E45))","v":28},null,null,null,"O&M EXPENSE EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS"]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$17:E46))","v":29},null,910,null,"O&M EXCLUSION - BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY - LOBBYING $62, CHARITABLE $50",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!A21&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!A31&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!A33","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-117.94496000000001]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$17:E47))","v":30},null,921,null,"O&M EXCLUSION - UTILITY SOLID WASTE ACTIVITIES GROUP - LOBBYING 1%",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-24.598158563999998]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$17:E48))","v":31},null,923,null,"O&M EXCLUSION - CENTER FORWARD",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-2164.0794000000001]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$17:E49))","v":32},null,923,null,"O&M EXCLUSION - MEA ENERGY ASSOCIATION",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-1493.0778855999999]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$17:E50))","v":33},null,923,null,"O&M EXCLUSION - OHIO STATE UNIVERSITY",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-958.30280000000005]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$17:E51))","v":34},null,923,null,"O&M EXCLUSION - THE CONGRESSIONAL INSTITUTE INC",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-1406.6516100000001]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$17:E52))","v":35},null,923,null,"O&M EXCLUSION - DELAWARE STATE CHAMBER OF COMMERCE",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-216.40794]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$17:E53))","v":36},null,923,null,"O&M EXCLUSION - DEMOCRATIC GOVERNORS ASSOCIATION - LOBBYING 100%",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-1514.8555799999999]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$17:E54))","v":37},null,923,null,"O&M EXCLUSION -ELECTRIC UTILITY INDUSTRY SUSTAINABLE SUPPLY CHAIN ALLIANCE",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-1341.62392]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$17:E55))","v":38},null,923,null,"O&M EXCLUSION - NATIONAL PETROLEUM COUNCIL - LOBBYING 3%",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-106.38]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$17:E56))","v":39},null,923,null,"O&M EXCLUSION - OHIO LEGISLATIVE BLACK CAUCUS FOUNDATION - LOBBYING 100%",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-432.81587999999999]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$17:E57))","v":40},null,923,null,"O&M EXCLUSION - POLITICO LLC",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-2007.3147730216001]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$17:E58))","v":41},null,923,null,"O&M EXCLUSION - REPUBLICAN GOVERNORS ASSOCIATION - LOBBYING 100%",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-4111.7508600000001]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$17:E59))","v":42},null,923,null,"O&M EXCLUSION - REPUBLICAN MAIN STREET PARTNERSHIP - LOBBYING 100%",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-2596.8952800000002]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$17:E60))","v":43},null,923,null,"O&M EXCLUSION - THE LEADERSHIP COUNCIL ON LEGAL DIVERSITY",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-345.83147199999996]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$17:E61))","v":44},null,930.2,null,"O&M EXCLUSION - INTERSTATE NATURAL GAS ASSOCIATION OF AMERICA - LOBBYING 21%",null,{"$f":"$G$46","v":"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11"},null,null,null,-1452.1051754999999]
[{"$f":"IF(ISBLANK(E62),\"\",COUNTA($E$17:E62))","v":45},null,930.2,null,"O&M EXCLUSION - NATIONAL VETERANS BUSINESS DEVELOPMENT COUNCIL",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-503.39751391999999]
[{"$f":"IF(ISBLANK(E63),\"\",COUNTA($E$17:E63))","v":46},null,930.2,null,"O&M EXCLUSION - OHIO MINORITY SUPPLIER DEVELOPMENT COUNCIL",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-755.09627088000002,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(E64),\"\",COUNTA($E$17:E64))","v":47},null,930.2,null,"O&M EXCLUSION - PIPELINE ASSOCIATION FOR PUBLIC",null,"WORKPAPER WPD-2.7.I LINES 5 & 10 & 11",null,null,null,-191.66056,null,"Check WPD-2.7.I"]
[{"$f":"IF(ISBLANK(E65),\"\",COUNTA($E$17:E65))","v":48},null,null,null,"TOTAL O&M EXCLUSIONS - CORPORATE DUES AND MEMBERSHIPS",null,null,null,null,null,{"$f":"SUM(K46:K64)","v":-21740.790039485604},null,{"$f":"IF(ROUND(K65,0)=ROUND(('WPD-2.7.I NCSC Billed Exclusion'!G21+'WPD-2.7.I NCSC Billed Exclusion'!G31+'WPD-2.7.I NCSC Billed Exclusion'!G33),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E66),\"\",COUNTA($E$17:E66))","v":""}]
[{"$f":"IF(ISBLANK(E67),\"\",COUNTA($E$17:E67))","v":49},null,null,null,"TOTAL O&M EXPENSE - CORPORATE DUES AND MEMBERSHIPS",null,null,null,{"$f":"I43+I65","v":44249.968959999998},null,{"$f":"K43+K65","v":9590.2099605143958}]
[{"$f":"IF(ISBLANK(E68),\"\",COUNTA($E$17:E68))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-2 Country Club Dues","index":108,"n_rows":21,"n_cols":11,"rows_kept":21,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"+'Index F'!C22","v":"TOTAL COMPANY INITIATION FEES & COUNTRY CLUB EXPENSES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$22","v":"SCHEDULE F-2"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$18:E18))","v":1},null,null,null,"NONE"]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$18:E19))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$18:E21))","v":""}]

{"sheet":"F-3.A Charitable Contributions","index":109,"n_rows":173,"n_cols":14,"rows_kept":173,"cut":false,"hidden":false,"merged":[[88,0,88,10],[89,0,89,10],[90,0,90,10],[91,0,91,10],[92,0,92,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C23","v":"TOTAL COMPANY CHARITABLE CONTRIBUTIONS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$23","v":"SCHEDULE F-3.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$18:E18))","v":1},null,null,null,"O&M EXPENSE - CHARITABLE CONTRIBUTIONS [1]"]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$18:E19))","v":2},null,870,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$130","v":"F-3.B / F-3.C"},null,{"$f":"'F-3.B Charitable Contributions'!I18+'F-3.C Charitable Contributions'!I18","v":34},null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$18:E20))","v":3},null,903,null,"METROLINA ASSOCIATION FOR THE BLIND",null,"F-3.C (NCSC Billed to Columbia)",null,25.75,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$18:E21))","v":4},null,910,null,"BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,70,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$18:E22))","v":5},null,921,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$130","v":"F-3.B / F-3.C"},null,{"$f":"'F-3.B Charitable Contributions'!I19+'F-3.C Charitable Contributions'!I21","v":1193},null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$18:E23))","v":6},null,921,null,"NATIONAL SAFETY COUNCIL",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,109.14,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$18:E24))","v":7},null,923,null,"ALM GLOBAL, LLC",null,"F-3.C (NCSC Billed to Columbia)",null,262.39999999999998,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$18:E25))","v":8},null,923,null,"AMERICAN ASSOCIATION OF BLACKS IN ENERGY",null,"F-3.C (NCSC Billed to Columbia)",null,978.11,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$18:E26))","v":9},null,923,null,"AMERICAN CANCER SOCIETY",null,"F-3.C (NCSC Billed to Columbia)",null,493.06,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$18:E27))","v":10},null,923,null,"AMERICAN NATIONAL RED CROSS & ITS CONSTITION",null,"F-3.C (NCSC Billed to Columbia)",null,16.440000000000001,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$18:E28))","v":11},null,923,null,"AMERICAN RED CROSS",null,"F-3.C (NCSC Billed to Columbia)",null,24.660000000000004,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$18:E29))","v":12},null,923,null,"ANGEL RIDGE ANIMAL RESCUE INC.",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$18:E30))","v":13},null,923,null,"AUDUBON SOCIETY OF WESTERN PA",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$18:E31))","v":14},null,923,null,"BIG BROTHERS BIG SISTERS OF CENTRAL OHIO",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$18:E32))","v":15},null,923,null,"BOBETTE GILLETTE AND COMPANY",null,"F-3.C (NCSC Billed to Columbia)",null,205.5,null,0]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$18:E33))","v":16},null,923,null,"CALVERT CATHOLIC SCHOOLS",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$18:E34))","v":17},null,923,null,"COALITION FOR RENEWABLE NATURAL GAS, INC",null,"F-3.C (NCSC Billed to Columbia)",null,871.18,null,0]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$18:E35))","v":18},null,923,null,"COMMONWEALTH FUND FOR KET  INC",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$18:E36))","v":19},null,923,null,"CONFERENCE BOARD INC",null,"F-3.C (NCSC Billed to Columbia)",null,2527.48,null,0]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$18:E37))","v":20},null,923,null,"CORPUS CHRISTI FOUNDATION OF HOLLAND ZEE",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$18:E38))","v":21},null,923,null,"DRAGON MASTER FOUNDATION",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$18:E39))","v":22},null,923,null,"DUNES LEARNING CENTER",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$18:E40))","v":23},null,923,null,"EMMANUEL LUTHERAN CHURCH",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$18:E41))","v":24},null,923,null,"EMPOWERHOUSE",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$18:E42))","v":25},null,923,null,"FIRE AND FOCUS SCHOLARSHIP FUND INC",null,"F-3.C (NCSC Billed to Columbia)",null,364,null,0]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$18:E43))","v":26},null,923,null,"FRIENDS OF THE CLARK COUNTY ANIMAL SHELT",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$18:E44))","v":27},null,923,null,"FRIENDS OF THE SHELTER",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$18:E45))","v":28},null,923,null,"GIGI S SHELTER FOR DOGS",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$18:E46))","v":29},null,923,null,"GODMAN GUILD ASSOCIATION",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$18:E47))","v":30},null,923,null,"GODS PANTRY FOOD BANK",null,"F-3.C (NCSC Billed to Columbia)",null,16.440000000000001,null,0]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$18:E48))","v":31},null,923,null,"HABITAT FOR HUMANITY MID OHIO",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$18:E49))","v":32},null,923,null,"INTERNATIONAL ORTHODOX CHRISTIAN",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$18:E50))","v":33},null,923,null,"IZAAK WALTON LEAGUE OF AMERICA GRIFFITH",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$18:E51))","v":34},null,923,null,"JUNIOR ACHIEVEMENT OF NORTHERN INDIANA,",null,"F-3.C (NCSC Billed to Columbia)",null,45.21,null,0]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$18:E52))","v":35},null,923,null,"KENTUCKY DIABETES CAMP FOR CHILDREN INC.",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$18:E53))","v":36},null,923,null,"KRAZY 4 CLOVERS 4H CLUB OF MADISON COUNT",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$18:E54))","v":37},null,923,null,"LEXINGTON SISTER CITIES PROGRAMS INC",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$18:E55))","v":38},null,923,null,"LIFECARE ALLIANCE",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$18:E56))","v":39},null,923,null,"LIVING STONES CHRISTIAN FELLOWSHIP INC",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$18:E57))","v":40},null,923,null,"LOCAL MATTERS",null,"F-3.C (NCSC Billed to Columbia)",null,20.55,null,0]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$18:E58))","v":41},null,923,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,"F-3.C (NCSC Billed to Columbia)",null,1749,null,0]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$18:E59))","v":42},null,923,null,"MARYHAVEN INC",null,"F-3.C (NCSC Billed to Columbia)",null,205.5,null,0]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$18:E60))","v":43},null,923,null,"MAX'S TRACTOR BOX INC",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$18:E61))","v":44},null,923,null,"MID OHIO FOOD BANK",null,"F-3.C (NCSC Billed to Columbia)",null,152.07000000000002,null,0]
[{"$f":"IF(ISBLANK(E62),\"\",COUNTA($E$18:E62))","v":45},null,923,null,"MONTGOMERY CENTER OF EXCELLENCE",null,"F-3.C (NCSC Billed to Columbia)",null,1027.5,null,0]
[{"$f":"IF(ISBLANK(E63),\"\",COUNTA($E$18:E63))","v":46},null,923,null,"NATIONAL ASSOCIATION OF BLACK ACCOUNTANT",null,"F-3.C (NCSC Billed to Columbia)",null,699.58,null,0]
[{"$f":"IF(ISBLANK(E64),\"\",COUNTA($E$18:E64))","v":47},null,923,null,"NATIONAL ASSOCIATION OF MINORITY AND WOMEN",null,"F-3.C (NCSC Billed to Columbia)",null,328,null,0]
[{"$f":"IF(ISBLANK(E65),\"\",COUNTA($E$18:E65))","v":48},null,923,null,"NATIONAL ENERGY FOUNDATION",null,"F-3.B (Columbia)",null,1800,null,0]
[{"$f":"IF(ISBLANK(E66),\"\",COUNTA($E$18:E66))","v":49},null,923,null,"NATIONAL MULTIPLE SCLEROSIS SOCIETY",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E67),\"\",COUNTA($E$18:E67))","v":50},null,923,null,"NATIONAL SAFETY COUNCIL",null,"F-3.C (NCSC Billed to Columbia)",null,239.17,null,0]
[{"$f":"IF(ISBLANK(E68),\"\",COUNTA($E$18:E68))","v":51},null,923,null,"NATIONAL SAFETY COUNCIL",null,"F-3.C (NCSC Billed to Columbia)",null,448.5,null,0]
[{"$f":"IF(ISBLANK(E69),\"\",COUNTA($E$18:E69))","v":52},null,923,null,"NORTH CAROLINA CENTRAL UNIVERSITY FOUNDA",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E70),\"\",COUNTA($E$18:E70))","v":53},null,923,null,"NORTHWEST INDIANA CANCER KIDS",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E71),\"\",COUNTA($E$18:E71))","v":54},null,923,null,"OHIO WESLEYAN UNIVERSITY",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E72),\"\",COUNTA($E$18:E72))","v":55},null,923,null,"OHIOHEALTH FOUNDATION INC",null,"F-3.C (NCSC Billed to Columbia)",null,262.14,null,0]
[{"$f":"IF(ISBLANK(E73),\"\",COUNTA($E$18:E73))","v":56},null,923,null,"PCMA FOOD PANTRY OF PICKERINGTON",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E74),\"\",COUNTA($E$18:E74))","v":57},null,923,null,"PELOTONIA LLC",null,"F-3.C (NCSC Billed to Columbia)",null,12.330000000000002,null,0]
[{"$f":"IF(ISBLANK(E75),\"\",COUNTA($E$18:E75))","v":58},null,923,null,"PITTSBURGH CULTURAL TRUST",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E76),\"\",COUNTA($E$18:E76))","v":59},null,923,null,"PORTER COUNTY COMMUNITY FOUNDATION",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E77),\"\",COUNTA($E$18:E77))","v":60},null,923,null,"ROCKBRIDGE COUNTY PUBLIC SCHOOLS",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E78),\"\",COUNTA($E$18:E78))","v":61},null,923,null,"RONALD MCDONALD HOUSE",null,"F-3.C (NCSC Billed to Columbia)",null,57,null,0]
[{"$f":"IF(ISBLANK(E79),\"\",COUNTA($E$18:E79))","v":62},null,923,null,"RONALD MCDONALD HOUSE CHARITIES OF NORTH",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E80),\"\",COUNTA($E$18:E80))","v":63},null,923,null,"ST JUDE CHILDRENS RESEARCH",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E81),\"\",COUNTA($E$18:E81))","v":64},null,923,null,"ST. STEPHEN COMMUNITY SERVICES INC.",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E82),\"\",COUNTA($E$18:E82))","v":65},null,923,null,"STOWE MISSION OF CENTRAL OHIO",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E83),\"\",COUNTA($E$18:E83))","v":66},null,923,null,"SUNRISE SANCTUARY, INC.",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E84),\"\",COUNTA($E$18:E84))","v":67},null,923,null,"THE BOARD OF TRUSTEES OF THE UNIVERSITY",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E85),\"\",COUNTA($E$18:E85))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"[1]  CHARITABLE CONTRIBUTIONS RECORDED TO O&M EXPENSE HAVE BEEN REMOVED FROM COST OF SERVICE AND ARE NOT REFLECTED IN THE REVENUE REQUIREMENT."]
[null,null,null,null,"[2]  COSTS RECORDED TO FERC ACCOUNT 426-OTHER INCOME & DEDUCTIONS ARE NOT REFLECTD IN THE REVENUE REQUIREMENT."]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
["TOTAL COMPANY CHARITABLE CONTRIBUTIONS"]
["BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"]
["FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"K7","v":"SCHEDULE F-3.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"K9","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K10","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K11","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E106),\"\",COUNTA($E$106:E106))","v":1},null,null,null,"O&M EXPENSE - CHARITABLE CONTRIBUTIONS [1]"]
[{"$f":"IF(ISBLANK(E107),\"\",COUNTA($E$106:E107))","v":2},null,923,null,"THE MAYFLY PROJECT",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,41.1,null,0]
[{"$f":"IF(ISBLANK(E108),\"\",COUNTA($E$106:E108))","v":3},null,923,null,"THE WOODS ACADEMY",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E109),\"\",COUNTA($E$106:E109))","v":4},null,923,null,"TRADEWINDS SERVICES",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E110),\"\",COUNTA($E$106:E110))","v":5},null,923,null,"UNITED WAY",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E111),\"\",COUNTA($E$106:E111))","v":6},null,923,null,"UNIVERSITY OF COLORADO FOUNDATION",null,"F-3.C (NCSC Billed to Columbia)",null,598,null,0]
[{"$f":"IF(ISBLANK(E112),\"\",COUNTA($E$106:E112))","v":7},null,923,null,"UNIVERSITY OF ILLINOIS AT CHICAGO",null,"F-3.C (NCSC Billed to Columbia)",null,15.724919999999999,null,0]
[{"$f":"IF(ISBLANK(E113),\"\",COUNTA($E$106:E113))","v":8},null,923,null,"UNIVERSITY OF PITTSBURG-OF THE COMMONWEALTH",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E114),\"\",COUNTA($E$106:E114))","v":9},null,923,null,"URBAN LEAGUE OF NORTHWEST INDIANA INC",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E115),\"\",COUNTA($E$106:E115))","v":10},null,923,null,"VALPARAISO EVENTS",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E116),\"\",COUNTA($E$106:E116))","v":11},null,923,null,"VALPO SWIM & DIVE BOOSTER CLUB INC",null,"F-3.C (NCSC Billed to Columbia)",null,41.1,null,0]
[{"$f":"IF(ISBLANK(E117),\"\",COUNTA($E$106:E117))","v":12},null,923,null,"WATKINS MEMORIAL ATHLETIC ASSOCIATION",null,"F-3.C (NCSC Billed to Columbia)",null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E118),\"\",COUNTA($E$106:E118))","v":13},null,923,null,"YWCA RICHMOND",null,"F-3.C (NCSC Billed to Columbia)",null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E119),\"\",COUNTA($E$106:E119))","v":14},null,930.2,null,"2ND & 7",null,"F-3.C (NCSC Billed to Columbia)",null,149.5,null,0]
[{"$f":"IF(ISBLANK(E120),\"\",COUNTA($E$106:E120))","v":15},null,930.2,null,"BOWIE STATE UNIVERSITY FOUNDATION INC",null,"F-3.C (NCSC Billed to Columbia)",null,149.5,null,0]
[{"$f":"IF(ISBLANK(E121),\"\",COUNTA($E$106:E121))","v":16},null,930.2,null,"COMMON GROUND ALLIANCE",null,"F-3.C (NCSC Billed to Columbia)",null,473,null,0]
[{"$f":"IF(ISBLANK(E122),\"\",COUNTA($E$106:E122))","v":17},null,930.2,null,"GODS PANTRY FOOD BANK",null,"F-3.C (NCSC Billed to Columbia)",null,149.5,null,0]
[{"$f":"IF(ISBLANK(E123),\"\",COUNTA($E$106:E123))","v":18},null,930.2,null,"HUMANKIND",null,"F-3.C (NCSC Billed to Columbia)",null,149.5,null,0]
[{"$f":"IF(ISBLANK(E124),\"\",COUNTA($E$106:E124))","v":19},null,930.2,null,"INDIANA LAND PROTECTION ALLIANCE",null,"F-3.C (NCSC Billed to Columbia)",null,149.5,null,0]
[{"$f":"IF(ISBLANK(E125),\"\",COUNTA($E$106:E125))","v":20},null,930.2,null,"MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,{"$f":"$G$65","v":"F-3.B (Columbia)"},null,625,null,0]
[{"$f":"IF(ISBLANK(E126),\"\",COUNTA($E$106:E126))","v":21},null,930.2,null,"PA CLEANWAYS",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,149.5,null,0]
[{"$f":"IF(ISBLANK(E127),\"\",COUNTA($E$106:E127))","v":22},null,930.2,null,"PIKE COUNTY CHAMBER OF COMMERCE",null,{"$f":"$G$65","v":"F-3.B (Columbia)"},null,1050,null,0]
[{"$f":"IF(ISBLANK(E128),\"\",COUNTA($E$106:E128))","v":23},null,930.2,null,"WINCHESTER CLARK COUNTY CHAMBER",null,"F-3.B (Columbia)",null,500,null,0]
[{"$f":"IF(ISBLANK(E129),\"\",COUNTA($E$106:E129))","v":24},null,930.2,null,"WOODFORD COUNY CHAMBER COMMERCE",null,"F-3.B (Columbia)",null,1275,null,0]
[{"$f":"IF(ISBLANK(E130),\"\",COUNTA($E$106:E130))","v":25},null,"VARIOUS",null,"BUDGET (SEE O&M EXCLUSIONS BELOW) ",null,{"$f":"'Index F'!$A$24&\" / \"&'Index F'!$A$25","v":"F-3.B / F-3.C"},null,0,null,{"$f":"-K161","v":25028.968958447997}]
[{"$f":"IF(ISBLANK(E131),\"\",COUNTA($E$106:E131))","v":26},null,null,null,"TOTAL O&M EXPENSE - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"SUM(I19:I130)","v":20238.614919999996},null,{"$f":"SUM(K19:K130)","v":25028.968958447997}]
[{"$f":"IF(ISBLANK(E132),\"\",COUNTA($E$106:E132))","v":""}]
[{"$f":"IF(ISBLANK(E133),\"\",COUNTA($E$106:E133))","v":27},null,null,null,"O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS"]
[{"$f":"IF(ISBLANK(E134),\"\",COUNTA($E$106:E134))","v":28},null,870,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$130","v":"F-3.B / F-3.C"},null,null,null,{"$f":"'F-3.B Charitable Contributions'!K29+'F-3.C Charitable Contributions'!K126","v":-49.410513600000002}]
[{"$f":"IF(ISBLANK(E135),\"\",COUNTA($E$106:E135))","v":29},null,903,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,null,null,-281.15129840000003]
[{"$f":"IF(ISBLANK(E136),\"\",COUNTA($E$106:E136))","v":30},null,903,null,"O&M EXCLUSION - METROLINA ASSOCIATION FOR THE BLIND",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-27.116810000000001]
[{"$f":"IF(ISBLANK(E137),\"\",COUNTA($E$106:E137))","v":31},null,910,null,"O&M EXCLUSION - BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-73.715599999999966]
[{"$f":"IF(ISBLANK(E138),\"\",COUNTA($E$106:E138))","v":32},null,921,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$130","v":"F-3.B / F-3.C"},null,null,null,{"$f":"'F-3.B Charitable Contributions'!K30+'F-3.C Charitable Contributions'!K131","v":-3338.1266995999999}]
[{"$f":"IF(ISBLANK(E139),\"\",COUNTA($E$106:E139))","v":33},null,921,null,"O&M EXCLUSION - NATIONAL SAFETY COUNCIL",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,null,null,-114.9331512]
[{"$f":"IF(ISBLANK(E140),\"\",COUNTA($E$106:E140))","v":34},null,923,null,"O&M EXCLUSION - NATIONAL ENERGY FOUNDATION",null,{"$f":"$G$65","v":"F-3.B (Columbia)"},null,null,null,-1895.5440000000001]
[{"$f":"IF(ISBLANK(E141),\"\",COUNTA($E$106:E141))","v":35},null,923,null,"O&M EXCLUSION - AMERICAN ASSOCIATION OF BLACKS IN ENERGY",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,null,null,-4022.2179983999999]
[{"$f":"IF(ISBLANK(E142),\"\",COUNTA($E$106:E142))","v":36},null,923,null,"O&M EXCLUSION - CHARITABLE CONTRIBUTIONS",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-2881.2268800000002]
[{"$f":"IF(ISBLANK(E143),\"\",COUNTA($E$106:E143))","v":37},null,923,null,"O&M EXCLUSION - COALITION FOR RENEWABLE NATURAL GAS, INC",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-1765.1116173599999]
[{"$f":"IF(ISBLANK(E144),\"\",COUNTA($E$106:E144))","v":38},null,923,null,"O&M EXCLUSION - ITY LLC",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-79.421903534400016]
[{"$f":"IF(ISBLANK(E145),\"\",COUNTA($E$106:E145))","v":39},null,923,null,"O&M EXCLUSION - NATIONAL ENERGY FOUNDATION",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-1675.6608960000001]
[{"$f":"IF(ISBLANK(E146),\"\",COUNTA($E$106:E146))","v":40},null,923,null,"O&M EXCLUSION - NATIONAL HISPANIC CORPORATE COUNCIL",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-50.768986799999993]
[{"$f":"IF(ISBLANK(E147),\"\",COUNTA($E$106:E147))","v":41},null,923,null,"O&M EXCLUSION - NATIONAL SAFETY COUNCIL",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-251.86514359999998]
[{"$f":"IF(ISBLANK(E148),\"\",COUNTA($E$106:E148))","v":42},null,923,null,"O&M EXCLUSION - RONALD MCDONALD HOUSE",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-324.13802400000003]
[{"$f":"IF(ISBLANK(E149),\"\",COUNTA($E$106:E149))","v":43},null,923,null,"O&M EXCLUSION - STONEWALL COLUMBUS INC",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-635.67068040000004]
[{"$f":"IF(ISBLANK(E150),\"\",COUNTA($E$106:E150))","v":44},null,923,null,"O&M EXCLUSION - THE WOMEN'S INTERNATIONAL NETWORK OF UTILITIES",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-634.01734480000005]
[{"$f":"IF(ISBLANK(E151),\"\",COUNTA($E$106:E151))","v":45},null,923,null,"O&M EXCLUSION - UNITED STATES HISPANIC LEADERSHIP INSTITION",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-106.25577200000001]
[{"$f":"IF(ISBLANK(E152),\"\",COUNTA($E$106:E152))","v":46},null,923,null,"O&M EXCLUSION - UNIVERSITY OF COLORADO FOUNDATION",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-629.74184000000002]
[{"$f":"IF(ISBLANK(E153),\"\",COUNTA($E$106:E153))","v":47},null,923,null,"O&M EXCLUSION - UNIVERSITY OF ILLINOIS AT CHICAGO",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-285.40039195360004]
[{"$f":"IF(ISBLANK(E154),\"\",COUNTA($E$106:E154))","v":48},null,923,null,"O&M EXCLUSION - WOMEN'S ENERGY SUMMIT",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-320.58914440000001]
[{"$f":"IF(ISBLANK(E155),\"\",COUNTA($E$106:E155))","v":49},null,923,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-486.52296000000001]
[{"$f":"IF(ISBLANK(E156),\"\",COUNTA($E$106:E156))","v":50},null,930.2,null,"O&M EXCLUSION - FRANKFORT AREA CHAMBER OF COMMERCE",null,{"$f":"$G$65","v":"F-3.B (Columbia)"},null,null,null,-410.70120000000003]
[{"$f":"IF(ISBLANK(E157),\"\",COUNTA($E$106:E157))","v":51},null,930.2,null,"O&M EXCLUSION - MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,"F-3.B (Columbia)",null,null,null,-658.17499999999995]
[{"$f":"IF(ISBLANK(E158),\"\",COUNTA($E$106:E158))","v":52},null,930.2,null,"O&M EXCLUSION - WINCHESTER CLARK COUNTY CHAMBER",null,"F-3.B (Columbia)",null,null,null,-526.54,null,null,"FORECAST"]
[{"$f":"IF(ISBLANK(E159),\"\",COUNTA($E$106:E159))","v":53},null,930.2,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$20","v":"F-3.C (NCSC Billed to Columbia)"},null,null,null,-131.38226080000001,null,null,{"$f":"$M$167","v":"Check F-3.B + F-3.C"}]
[{"$f":"IF(ISBLANK(E160),\"\",COUNTA($E$106:E160))","v":54},null,930.2,null,"O&M EXCLUSION - PUBLIC COMPANY ACCOUNTING OVERSIGHT",null,"F-3.C (NCSC Billed to Columbia)",null,null,null,-3373.5628416,null,null,{"$f":"IF(ROUND(K161,0)=ROUND(('F-3.B Charitable Contributions'!K35+'F-3.C Charitable Contributions'!K149),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E161),\"\",COUNTA($E$106:E161))","v":55},null,null,null,"TOTAL O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS",null,null,null,null,null,{"$f":"SUM(K134:K160)","v":-25028.968958447997}]
[{"$f":"IF(ISBLANK(E162),\"\",COUNTA($E$106:E162))","v":""}]
[{"$f":"IF(ISBLANK(E163),\"\",COUNTA($E$106:E163))","v":56},null,null,null,"OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS [2]"]
[{"$f":"IF(ISBLANK(E164),\"\",COUNTA($E$106:E164))","v":57},null,426,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$65","v":"F-3.B (Columbia)"},null,51,null,0]
[{"$f":"IF(ISBLANK(E165),\"\",COUNTA($E$106:E165))","v":58},null,426,null,"BUDGET (NOT SEPARATELY IDENTIFIED BY ORGANIZATION) ",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E166),\"\",COUNTA($E$106:E166))","v":59},null,null,null,"TOTAL OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"SUM(I164:I165)","v":51},null,{"$f":"SUM(K164:K165)","v":0},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(E167),\"\",COUNTA($E$106:E167))","v":""},null,null,null,null,null,null,null,null,null,null,null,"Check F-3.B + F-3.C",{"$f":"$M$167","v":"Check F-3.B + F-3.C"}]
[{"$f":"IF(ISBLANK(E168),\"\",COUNTA($E$106:E168))","v":60},null,null,null,"TOTAL O&M EXPENSE AND OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"I131+I161+I166","v":20289.614919999996},null,{"$f":"K131+K161+K166","v":0},null,{"$f":"IF(ROUND(I168,0)=ROUND(('F-3.B Charitable Contributions'!I42+'F-3.C Charitable Contributions'!I151),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(K168,0)=ROUND(('F-3.B Charitable Contributions'!K42+'F-3.C Charitable Contributions'!K151),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E169),\"\",COUNTA($E$18:E169))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"[1]  CHARITABLE CONTRIBUTIONS RECORDED TO O&M EXPENSE HAVE BEEN REMOVED FROM COST OF SERVICE AND ARE NOT REFLECTED IN THE REVENUE REQUIREMENT."]
[null,null,null,null,"[2]  COSTS RECORDED TO FERC ACCOUNT 426-OTHER INCOME & DEDUCTIONS ARE NOT REFLECTD IN THE REVENUE REQUIREMENT."]
[{"$f":"IF(ISBLANK(E173),\"\",COUNTA($E$18:E173))","v":""}]

{"sheet":"F-3.B Charitable Contributions","index":110,"n_rows":47,"n_cols":13,"rows_kept":47,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C24","v":"COLUMBIA GAS OF KENTUCKY CHARITABLE CONTRIBUTIONS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$24","v":"SCHEDULE F-3.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E$17:E17))","v":1},null,null,null,"O&M EXPENSE - CHARITABLE CONTRIBUTIONS [1]"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,870,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,9,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,921,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,105]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,923,null,"NATIONAL ENERGY FOUNDATION",null,null,null,1800,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,930.2,null,"MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,null,null,625,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,930.2,null,"PIKE COUNTY CHAMBER OF COMMERCE",null,null,null,1050,null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":7},null,930.2,null,"WINCHESTER CLARK COUNTY CHAMBER",null,null,null,500,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":8},null,930.2,null,"WOODFORD COUNY CHAMBER COMMERCE",null,null,null,1275,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":9},null,"VARIOUS",null,"BUDGET (SEE O&M EXCLUSIONS BELOW) ",null,null,null,0,null,{"$f":"-K35","v":3627.8606}]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":10},null,null,null,"TOTAL O&M EXPENSE - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"SUM(I18:I25)","v":5364},null,{"$f":"SUM(K18:K25)","v":3627.8606}]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":""}]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":11},null,null,null,"O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS"]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":12},null,870,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6&\" LINES \"&'WPD-2.7.H CKY Exclusions'!A25&\" & \"&'WPD-2.7.H CKY Exclusions'!A27&\" & \"&'WPD-2.7.H CKY Exclusions'!A29","v":"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9"},null,null,null,-9.4777199999999997]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":13},null,921,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$29","v":"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9"},null,null,null,-127.42268]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":14},null,923,null,"O&M EXCLUSION - NATIONAL ENERGY FOUNDATION",null,{"$f":"$G$29","v":"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9"},null,null,null,-1895.5440000000001]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":15},null,930.2,null,"O&M EXCLUSION - FRANKFORT AREA CHAMBER OF COMMERCE",null,"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9",null,null,null,-410.70120000000003]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":16},null,930.2,null,"O&M EXCLUSION - MAYSVILLE MASON COUNTY CHAMBER OF COMMERCE",null,"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9",null,null,null,-658.17499999999995,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":17},null,930.2,null,"O&M EXCLUSION - WINCHESTER CLARK COUNTY CHAMBER",null,"WORKPAPER WPD-2.7.H LINES 7 & 8 & 9",null,null,null,-526.54,null,{"$f":"'F-1.B Corp Due & Memberships'!$M$47","v":"Check WPD-2.7.H"}]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$17:E35))","v":18},null,null,null,"TOTAL O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS",null,null,null,null,null,{"$f":"SUM(K29:K34)","v":-3627.8606},null,{"$f":"IF(ROUND(K35,0)=ROUND(('WPD-2.7.H CKY Exclusions'!G29+'WPD-2.7.H CKY Exclusions'!G25+'WPD-2.7.H CKY Exclusions'!G27),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$17:E36))","v":""}]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$17:E37))","v":19},null,null,null,"OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS [2]"]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$17:E38))","v":20},null,426,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,51,null,0]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$17:E39))","v":21},null,426,null,"BUDGET (NOT SEPARATELY IDENTIFIED BY ORGANIZATION) ",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$17:E40))","v":22},null,null,null,"TOTAL OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"SUM(I38:I39)","v":51},null,{"$f":"SUM(K38:K39)","v":0}]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$17:E41))","v":""}]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$17:E42))","v":23},null,null,null,"TOTAL O&M EXPENSE AND OTHER INCOME & DEDUCTIONS - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"I26+I35+I40","v":5415},null,{"$f":"K26+K35+K40","v":0}]
[]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"[1]  CHARITABLE CONTRIBUTIONS RECORDED TO O&M EXPENSE HAVE BEEN REMOVED FROM COST OF SERVICE AND ARE NOT REFLECTED IN THE REVENUE REQUIREMENT."]
[null,null,null,null,"[2]  COSTS RECORDED TO FERC ACCOUNT 426-OTHER INCOME & DEDUCTIONS ARE NOT REFLECTD IN THE REVENUE REQUIREMENT."]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$17:E47))","v":""}]

{"sheet":"F-3.C Charitable Contributions","index":111,"n_rows":154,"n_cols":13,"rows_kept":154,"cut":false,"hidden":false,"merged":[[93,0,93,10],[94,0,94,10],[95,0,95,10],[96,0,96,10],[97,0,97,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C25","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CHARITABLE CONTRIBUTIONS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$25","v":"SCHEDULE F-3.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E$17:E17))","v":1},null,null,null,"O&M EXPENSE - CHARITABLE CONTRIBUTIONS [1]"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,870,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,25,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,903,null,"METROLINA ASSOCIATION FOR THE BLIND",null,null,null,25.75,null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,910,null,"BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY",null,null,null,70,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,921,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,1088,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,921,null,"NATIONAL SAFETY COUNCIL",null,null,null,109.14,null,0]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":7},null,923,null,"ALM GLOBAL, LLC",null,null,null,262.39999999999998,null,0]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":8},null,923,null,"AMERICAN ASSOCIATION OF BLACKS IN ENERGY",null,null,null,978.11,null,0]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":9},null,923,null,"AMERICAN CANCER SOCIETY",null,null,null,493.06,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":10},null,923,null,"AMERICAN NATIONAL RED CROSS & ITS CONSTITION",null,null,null,16.440000000000001,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":11},null,923,null,"AMERICAN RED CROSS",null,null,null,24.660000000000004,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":12},null,923,null,"ANGEL RIDGE ANIMAL RESCUE INC.",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":13},null,923,null,"AUDUBON SOCIETY OF WESTERN PA",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":14},null,923,null,"BIG BROTHERS BIG SISTERS OF CENTRAL OHIO",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":15},null,923,null,"BOBETTE GILLETTE AND COMPANY",null,null,null,205.5,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":16},null,923,null,"CALVERT CATHOLIC SCHOOLS",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":17},null,923,null,"COALITION FOR RENEWABLE NATURAL GAS, INC",null,null,null,871.18,null,0]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":18},null,923,null,"COMMONWEALTH FUND FOR KET  INC",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$17:E35))","v":19},null,923,null,"CONFERENCE BOARD INC",null,null,null,2527.48,null,0]
[{"$f":"IF(ISBLANK(E36),\"\",COUNTA($E$17:E36))","v":20},null,923,null,"CORPUS CHRISTI FOUNDATION OF HOLLAND ZEE",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E37),\"\",COUNTA($E$17:E37))","v":21},null,923,null,"DRAGON MASTER FOUNDATION",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E38),\"\",COUNTA($E$17:E38))","v":22},null,923,null,"DUNES LEARNING CENTER",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E39),\"\",COUNTA($E$17:E39))","v":23},null,923,null,"EMMANUEL LUTHERAN CHURCH",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E40),\"\",COUNTA($E$17:E40))","v":24},null,923,null,"EMPOWERHOUSE",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E41),\"\",COUNTA($E$17:E41))","v":25},null,923,null,"FIRE AND FOCUS SCHOLARSHIP FUND INC",null,null,null,364,null,0]
[{"$f":"IF(ISBLANK(E42),\"\",COUNTA($E$17:E42))","v":26},null,923,null,"FRIENDS OF THE CLARK COUNTY ANIMAL SHELT",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E43),\"\",COUNTA($E$17:E43))","v":27},null,923,null,"FRIENDS OF THE SHELTER",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E44),\"\",COUNTA($E$17:E44))","v":28},null,923,null,"GIGI S SHELTER FOR DOGS",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E45),\"\",COUNTA($E$17:E45))","v":29},null,923,null,"GODMAN GUILD ASSOCIATION",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E46),\"\",COUNTA($E$17:E46))","v":30},null,923,null,"GODS PANTRY FOOD BANK",null,null,null,16.440000000000001,null,0]
[{"$f":"IF(ISBLANK(E47),\"\",COUNTA($E$17:E47))","v":31},null,923,null,"HABITAT FOR HUMANITY MID OHIO",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E48),\"\",COUNTA($E$17:E48))","v":32},null,923,null,"INTERNATIONAL ORTHODOX CHRISTIAN",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E49),\"\",COUNTA($E$17:E49))","v":33},null,923,null,"IZAAK WALTON LEAGUE OF AMERICA GRIFFITH",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E50),\"\",COUNTA($E$17:E50))","v":34},null,923,null,"JUNIOR ACHIEVEMENT OF NORTHERN INDIANA,",null,null,null,45.21,null,0]
[{"$f":"IF(ISBLANK(E51),\"\",COUNTA($E$17:E51))","v":35},null,923,null,"KENTUCKY DIABETES CAMP FOR CHILDREN INC.",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E52),\"\",COUNTA($E$17:E52))","v":36},null,923,null,"KRAZY 4 CLOVERS 4H CLUB OF MADISON COUNT",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E53),\"\",COUNTA($E$17:E53))","v":37},null,923,null,"LEXINGTON SISTER CITIES PROGRAMS INC",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E54),\"\",COUNTA($E$17:E54))","v":38},null,923,null,"LIFECARE ALLIANCE",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E55),\"\",COUNTA($E$17:E55))","v":39},null,923,null,"LIVING STONES CHRISTIAN FELLOWSHIP INC",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E56),\"\",COUNTA($E$17:E56))","v":40},null,923,null,"LOCAL MATTERS",null,null,null,20.55,null,0]
[{"$f":"IF(ISBLANK(E57),\"\",COUNTA($E$17:E57))","v":41},null,923,null,"MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,null,null,{"$f":"1115+634","v":1749},null,0]
[{"$f":"IF(ISBLANK(E58),\"\",COUNTA($E$17:E58))","v":42},null,923,null,"MARYHAVEN INC",null,null,null,205.5,null,0]
[{"$f":"IF(ISBLANK(E59),\"\",COUNTA($E$17:E59))","v":43},null,923,null,"MAX'S TRACTOR BOX INC",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E60),\"\",COUNTA($E$17:E60))","v":44},null,923,null,"MID OHIO FOOD BANK",null,null,null,152.07000000000002,null,0]
[{"$f":"IF(ISBLANK(E61),\"\",COUNTA($E$17:E61))","v":45},null,923,null,"MONTGOMERY CENTER OF EXCELLENCE",null,null,null,1027.5,null,0]
[{"$f":"IF(ISBLANK(E62),\"\",COUNTA($E$17:E62))","v":46},null,923,null,"NATIONAL ASSOCIATION OF BLACK ACCOUNTANT",null,null,null,699.58,null,0]
[{"$f":"IF(ISBLANK(E63),\"\",COUNTA($E$17:E63))","v":47},null,923,null,"NATIONAL ASSOCIATION OF MINORITY AND WOMEN",null,null,null,328,null,0]
[{"$f":"IF(ISBLANK(E64),\"\",COUNTA($E$17:E64))","v":48},null,923,null,"NATIONAL MULTIPLE SCLEROSIS SOCIETY",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E65),\"\",COUNTA($E$17:E65))","v":49},null,923,null,"NATIONAL SAFETY COUNCIL",null,null,null,239.17,null,0]
[{"$f":"IF(ISBLANK(E66),\"\",COUNTA($E$17:E66))","v":50},null,923,null,"NATIONAL SAFETY COUNCIL",null,null,null,448.5,null,0]
[{"$f":"IF(ISBLANK(E67),\"\",COUNTA($E$17:E67))","v":51},null,923,null,"NORTH CAROLINA CENTRAL UNIVERSITY FOUNDA",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E68),\"\",COUNTA($E$17:E68))","v":52},null,923,null,"NORTHWEST INDIANA CANCER KIDS",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E69),\"\",COUNTA($E$17:E69))","v":53},null,923,null,"OHIO WESLEYAN UNIVERSITY",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E70),\"\",COUNTA($E$17:E70))","v":54},null,923,null,"OHIOHEALTH FOUNDATION INC",null,null,null,262.14,null,0]
[{"$f":"IF(ISBLANK(E71),\"\",COUNTA($E$17:E71))","v":55},null,923,null,"PCMA FOOD PANTRY OF PICKERINGTON",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E72),\"\",COUNTA($E$17:E72))","v":56},null,923,null,"PELOTONIA LLC",null,null,null,12.330000000000002,null,0]
[{"$f":"IF(ISBLANK(E73),\"\",COUNTA($E$17:E73))","v":57},null,923,null,"PITTSBURGH CULTURAL TRUST",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E74),\"\",COUNTA($E$17:E74))","v":58},null,923,null,"PORTER COUNTY COMMUNITY FOUNDATION",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E75),\"\",COUNTA($E$17:E75))","v":59},null,923,null,"ROCKBRIDGE COUNTY PUBLIC SCHOOLS",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E76),\"\",COUNTA($E$17:E76))","v":60},null,923,null,"RONALD MCDONALD HOUSE",null,null,null,57,null,0]
[{"$f":"IF(ISBLANK(E77),\"\",COUNTA($E$17:E77))","v":61},null,923,null,"RONALD MCDONALD HOUSE CHARITIES OF NORTH",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E78),\"\",COUNTA($E$17:E78))","v":62},null,923,null,"ST JUDE CHILDRENS RESEARCH",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E79),\"\",COUNTA($E$17:E79))","v":63},null,923,null,"ST. STEPHEN COMMUNITY SERVICES INC.",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E80),\"\",COUNTA($E$17:E80))","v":64},null,923,null,"STOWE MISSION OF CENTRAL OHIO",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E81),\"\",COUNTA($E$17:E81))","v":65},null,923,null,"SUNRISE SANCTUARY, INC.",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E82),\"\",COUNTA($E$17:E82))","v":66},null,923,null,"THE BOARD OF TRUSTEES OF THE UNIVERSITY",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E83),\"\",COUNTA($E$17:E83))","v":67},null,923,null,"THE MAYFLY PROJECT",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E84),\"\",COUNTA($E$17:E84))","v":68},null,923,null,"THE WOODS ACADEMY",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E85),\"\",COUNTA($E$17:E85))","v":69},null,923,null,"TRADEWINDS SERVICES",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E86),\"\",COUNTA($E$17:E86))","v":70},null,923,null,"UNITED WAY",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E87),\"\",COUNTA($E$17:E87))","v":71},null,923,null,"UNIVERSITY OF COLORADO FOUNDATION",null,null,null,598,null,0]
[{"$f":"IF(ISBLANK(E88),\"\",COUNTA($E$17:E88))","v":72},null,923,null,"UNIVERSITY OF ILLINOIS AT CHICAGO",null,null,null,15.724919999999999,null,0]
[{"$f":"IF(ISBLANK(E89),\"\",COUNTA($E$17:E89))","v":73},null,923,null,"UNIVERSITY OF PITTSBURG-OF THE COMMONWEALTH",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E90),\"\",COUNTA($E$17:E90))","v":74},null,923,null,"URBAN LEAGUE OF NORTHWEST INDIANA INC",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E91),\"\",COUNTA($E$17:E91))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"[1]  CHARITABLE CONTRIBUTIONS RECORDED TO O&M EXPENSE HAVE BEEN REMOVED FROM COST OF SERVICE AND ARE NOT REFLECTED IN THE REVENUE REQUIREMENT."]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CHARITABLE CONTRIBUTIONS"}]
[{"$f":"A4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"A5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"K7","v":"SCHEDULE F-3.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 2 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"K9","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K10","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"PAYEE",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"ORGANIZATION",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E110),\"\",COUNTA($E$110:E110))","v":1},null,null,null,"O&M EXPENSE - CHARITABLE CONTRIBUTIONS [1]"]
[{"$f":"IF(ISBLANK(E111),\"\",COUNTA($E$110:E111))","v":2},null,923,null,"VALPARAISO EVENTS",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E112),\"\",COUNTA($E$110:E112))","v":3},null,923,null,"VALPO SWIM & DIVE BOOSTER CLUB INC",null,null,null,41.1,null,0]
[{"$f":"IF(ISBLANK(E113),\"\",COUNTA($E$110:E113))","v":4},null,923,null,"WATKINS MEMORIAL ATHLETIC ASSOCIATION",null,null,null,4.1100000000000003,null,0]
[{"$f":"IF(ISBLANK(E114),\"\",COUNTA($E$110:E114))","v":5},null,923,null,"YWCA RICHMOND",null,null,null,8.2200000000000006,null,0]
[{"$f":"IF(ISBLANK(E115),\"\",COUNTA($E$110:E115))","v":6},null,930.2,null,"2ND & 7",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E116),\"\",COUNTA($E$110:E116))","v":7},null,930.2,null,"BOWIE STATE UNIVERSITY FOUNDATION INC",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E117),\"\",COUNTA($E$110:E117))","v":8},null,930.2,null,"COMMON GROUND ALLIANCE",null,null,null,473,null,0]
[{"$f":"IF(ISBLANK(E118),\"\",COUNTA($E$110:E118))","v":9},null,930.2,null,"GODS PANTRY FOOD BANK",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E119),\"\",COUNTA($E$110:E119))","v":10},null,930.2,null,"HUMANKIND",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E120),\"\",COUNTA($E$110:E120))","v":11},null,930.2,null,"INDIANA LAND PROTECTION ALLIANCE",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E121),\"\",COUNTA($E$110:E121))","v":12},null,930.2,null,"PA CLEANWAYS",null,null,null,149.5,null,0]
[{"$f":"IF(ISBLANK(E122),\"\",COUNTA($E$110:E122))","v":13},null,"VARIOUS",null,"BUDGET (SEE O&M EXCLUSIONS BELOW) ",null,null,null,0,null,{"$f":"-K149","v":21401.108358448}]
[{"$f":"IF(ISBLANK(E123),\"\",COUNTA($E$110:E123))","v":14},null,null,null,"TOTAL O&M EXPENSE - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"SUM(I18:I122)","v":14874.614919999996},null,{"$f":"SUM(K19:K122)","v":21401.108358448}]
[{"$f":"IF(ISBLANK(E124),\"\",COUNTA($E$110:E124))","v":""}]
[{"$f":"IF(ISBLANK(E125),\"\",COUNTA($E$110:E125))","v":15},null,null,null,"O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS"]
[{"$f":"IF(ISBLANK(E126),\"\",COUNTA($E$110:E126))","v":16},null,870,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!$G$6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!$A$33&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!$A$35&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!$A$37&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!$A$39","v":"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14"},null,null,null,-39.932793600000004]
[{"$f":"IF(ISBLANK(E127),\"\",COUNTA($E$110:E127))","v":17},null,903,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,{"$f":"$G$126","v":"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14"},null,null,null,-281.15129840000003]
[{"$f":"IF(ISBLANK(E128),\"\",COUNTA($E$110:E128))","v":18},null,903,null,"O&M EXCLUSION - METROLINA ASSOCIATION FOR THE BLIND",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-27.116810000000001]
[{"$f":"IF(ISBLANK(E129),\"\",COUNTA($E$110:E129))","v":19},null,910,null,"O&M EXCLUSION - BUILDING INDUSTRY ASSOCIATION OF CENTRAL KENTUCKY",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-73.715599999999966]
[{"$f":"IF(ISBLANK(E130),\"\",COUNTA($E$110:E130))","v":20},null,921,null,"O&M EXCLUSION - NATIONAL SAFETY COUNCIL",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-114.9331512]
[{"$f":"IF(ISBLANK(E131),\"\",COUNTA($E$110:E131))","v":21},null,921,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-3210.7040195999998]
[{"$f":"IF(ISBLANK(E132),\"\",COUNTA($E$110:E132))","v":22},null,923,null,"O&M EXCLUSION - AMERICAN ASSOCIATION OF BLACKS IN ENERGY",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-4022.2179983999999]
[{"$f":"IF(ISBLANK(E133),\"\",COUNTA($E$110:E133))","v":23},null,923,null,"O&M EXCLUSION - CHARITABLE CONTRIBUTIONS",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,{"$f":"'INPUT - FTP O&M Excld FERC List'!H57","v":-2881.2268800000002}]
[{"$f":"IF(ISBLANK(E134),\"\",COUNTA($E$110:E134))","v":24},null,923,null,"O&M EXCLUSION - COALITION FOR RENEWABLE NATURAL GAS, INC",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-1765.1116173599999]
[{"$f":"IF(ISBLANK(E135),\"\",COUNTA($E$110:E135))","v":25},null,923,null,"O&M EXCLUSION - ITY LLC",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-79.421903534400016]
[{"$f":"IF(ISBLANK(E136),\"\",COUNTA($E$110:E136))","v":26},null,923,null,"O&M EXCLUSION - NATIONAL ENERGY FOUNDATION",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-1675.6608960000001]
[{"$f":"IF(ISBLANK(E137),\"\",COUNTA($E$110:E137))","v":27},null,923,null,"O&M EXCLUSION - NATIONAL HISPANIC CORPORATE COUNCIL",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-50.768986799999993]
[{"$f":"IF(ISBLANK(E138),\"\",COUNTA($E$110:E138))","v":28},null,923,null,"O&M EXCLUSION - NATIONAL SAFETY COUNCIL",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-251.86514359999998]
[{"$f":"IF(ISBLANK(E139),\"\",COUNTA($E$110:E139))","v":29},null,923,null,"O&M EXCLUSION - RONALD MCDONALD HOUSE",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-324.13802400000003]
[{"$f":"IF(ISBLANK(E140),\"\",COUNTA($E$110:E140))","v":30},null,923,null,"O&M EXCLUSION - STONEWALL COLUMBUS INC",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-635.67068040000004]
[{"$f":"IF(ISBLANK(E141),\"\",COUNTA($E$110:E141))","v":31},null,923,null,"O&M EXCLUSION - THE WOMEN'S INTERNATIONAL NETWORK OF UTILITIES",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-634.01734480000005]
[{"$f":"IF(ISBLANK(E142),\"\",COUNTA($E$110:E142))","v":32},null,923,null,"O&M EXCLUSION - UNITED STATES HISPANIC LEADERSHIP INSTITION",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-106.25577200000001]
[{"$f":"IF(ISBLANK(E143),\"\",COUNTA($E$110:E143))","v":33},null,923,null,"O&M EXCLUSION - UNIVERSITY OF COLORADO FOUNDATION",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-629.74184000000002]
[{"$f":"IF(ISBLANK(E144),\"\",COUNTA($E$110:E144))","v":34},null,923,null,"O&M EXCLUSION - UNIVERSITY OF ILLINOIS AT CHICAGO",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-285.40039195360004]
[{"$f":"IF(ISBLANK(E145),\"\",COUNTA($E$110:E145))","v":35},null,923,null,"O&M EXCLUSION - WOMEN'S ENERGY SUMMIT",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-320.58914440000001]
[{"$f":"IF(ISBLANK(E146),\"\",COUNTA($E$110:E146))","v":36},null,923,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-486.52296000000001]
[{"$f":"IF(ISBLANK(E147),\"\",COUNTA($E$110:E147))","v":37},null,930.2,null,"O&M EXCLUSION - PUBLIC COMPANY ACCOUNTING OVERSIGHT",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-3373.5628416,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(E148),\"\",COUNTA($E$110:E148))","v":38},null,930.2,null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE EXPENSE REIMBURSEMENT SYSTEM)",null,"WORKPAPER WPD-2.7.I LINES 11 & 12 & 13 & 14",null,null,null,-131.38226080000001,null,{"$f":"'F-1.C Corp Due & Memberships'!$M$64","v":"Check WPD-2.7.I"}]
[{"$f":"IF(ISBLANK(E149),\"\",COUNTA($E$110:E149))","v":39},null,null,null,"TOTAL O&M EXPENSE EXCLUSIONS - CHARITABLE CONTRIBUTIONS",null,null,null,null,null,{"$f":"SUM(K126:K148)","v":-21401.108358448},null,{"$f":"IF(ROUND(K149,0)=ROUND(('WPD-2.7.I NCSC Billed Exclusion'!G33+'WPD-2.7.I NCSC Billed Exclusion'!G35+'WPD-2.7.I NCSC Billed Exclusion'!G37+'WPD-2.7.I NCSC Billed Exclusion'!G39),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(E150),\"\",COUNTA($E$110:E150))","v":""}]
[{"$f":"IF(ISBLANK(E151),\"\",COUNTA($E$110:E151))","v":40},null,null,null,"TOTAL O&M EXPENSE - CHARITABLE CONTRIBUTIONS",null,null,null,{"$f":"I123+I149","v":14874.614919999996},null,{"$f":"K123+K149","v":0}]
[{"$f":"IF(ISBLANK(E152),\"\",COUNTA($E$17:E152))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,"[1]  CHARITABLE CONTRIBUTIONS RECORDED TO O&M EXPENSE HAVE BEEN REMOVED FROM COST OF SERVICE AND ARE NOT REFLECTED IN THE REVENUE REQUIREMENT."]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C26","v":"TOTAL COMPANY CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$26","v":"SCHEDULE F-4.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"DESCRIPTION OF",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"EXPENSES",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
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[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$18:E19))","v":2},null,907,null,"SUPERVISION",null,{"$f":"'Index F'!$A$27&\" / \"&'Index F'!$A$28","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I18+'F-4.C Cust. Serv.&Sales Expense'!I18","v":0},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K18+'F-4.C Cust. Serv.&Sales Expense'!K18","v":0}]
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[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$18:E21))","v":4},null,909,null,"INFORMATIONAL ADVERTISING",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I20+'F-4.C Cust. Serv.&Sales Expense'!I20","v":1965.2149154773506},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K20+'F-4.C Cust. Serv.&Sales Expense'!K20","v":3529.6683294594418}]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$18:E22))","v":5},null,910,null,"MISCELLANEOUS CUST. SERV. & INFO. [1, 2]",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I21+'F-4.C Cust. Serv.&Sales Expense'!I21","v":319790.66027331655},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K21+'F-4.C Cust. Serv.&Sales Expense'!K21","v":314731.17877461435}]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$18:E23))","v":6},null,null,null,"TOTAL CUSTOMER SERVICE & INFORMATIONAL EXPENSES",null,null,null,{"$f":"SUM(I19:I22)","v":476406.5463487939},null,{"$f":"SUM(K19:K22)","v":446765.8471050738}]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$18:E24))","v":""}]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$18:E25))","v":7},null,null,null,"SALES EXPENSES"]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$18:E26))","v":8},null,911,null,"SUPERVISION",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I25+'F-4.C Cust. Serv.&Sales Expense'!I25","v":0},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K25+'F-4.C Cust. Serv.&Sales Expense'!K25","v":0}]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$18:E27))","v":9},null,912,null,"DEMONSTRATING AND SELLING",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I26+'F-4.C Cust. Serv.&Sales Expense'!I26","v":1220.4372231371669},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K26+'F-4.C Cust. Serv.&Sales Expense'!K26","v":1284.6466722992773}]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$18:E28))","v":10},null,913,null,"ADVERTISING",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I27+'F-4.C Cust. Serv.&Sales Expense'!I27","v":0},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K27+'F-4.C Cust. Serv.&Sales Expense'!K27","v":0}]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$18:E29))","v":11},null,916,null,"MISCELLANEOUS SALES EXPENSE",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I28+'F-4.C Cust. Serv.&Sales Expense'!I28","v":0},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K28+'F-4.C Cust. Serv.&Sales Expense'!K28","v":0}]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$18:E30))","v":12},null,null,null,"TOTAL SALES EXPENSES",null,null,null,{"$f":"SUM(I26:I29)","v":1220.4372231371669},null,{"$f":"SUM(K26:K29)","v":1284.6466722992773}]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$18:E31))","v":""}]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$18:E32))","v":13},null,930.1,null,"GENERAL ADVERTISING EXPENSE",null,{"$f":"$G$19","v":"F-4.B / F-4.C"},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!I31+'F-4.C Cust. Serv.&Sales Expense'!I31","v":8038.7275022412878},null,{"$f":"+'F-4.B Cust. Serv.&Sales Expense'!K31+'F-4.C Cust. Serv.&Sales Expense'!K31","v":11031.934971118375},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$18:E33))","v":""},null,null,null,null,null,null,null,null,null,null,null,"Check F-4.B + F-4.C",{"$f":"M33","v":"Check F-4.B + F-4.C"}]
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[{"$f":"IF(ISBLANK(E35),\"\",COUNTA($E$18:E35))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C27","v":"COLUMBIA GAS OF KENTUCKY CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$27","v":"SCHEDULE F-4.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!B66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"DESCRIPTION OF",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"EXPENSES",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E$17:E17))","v":1},null,null,null,"CUSTOMER SERVICE & INFORMATIONAL EXPENSES"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,907,null,"SUPERVISION",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,908,null,"CUSTOMER ASSISTANCE",null,null,null,154650.67116000003,null,128505.00000100001]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,909,null,"INFORMATIONAL ADVERTISING",null,null,null,1965.2149154773506,null,3529.6683294594418]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,910,null,"MISCELLANEOUS CUST. SERV. & INFO.",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,null,null,"TOTAL CUSTOMER SERVICE & INFORMATIONAL EXPENSES",null,null,null,{"$f":"SUM(I18:I21)","v":156615.88607547738},null,{"$f":"SUM(K18:K21)","v":132034.66833045945}]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":""}]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":7},null,null,null,"SALES EXPENSES"]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":8},null,911,null,"SUPERVISION",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":9},null,912,null,"DEMONSTRATING AND SELLING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":10},null,913,null,"ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":11},null,916,null,"MISCELLANEOUS SALES EXPENSE",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":12},null,null,null,"TOTAL SALES EXPENSES",null,null,null,{"$f":"SUM(I25:I28)","v":0},null,{"$f":"SUM(K25:K28)","v":0}]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":""}]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":13},null,930.1,null,"GENERAL ADVERTISING EXPENSE",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":""}]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":14},null,null,null,"TOTAL CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE",null,null,null,{"$f":"+I22+I29+I31","v":156615.88607547738},null,{"$f":"+K22+K29+K31","v":132034.66833045945}]
[]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]

{"sheet":"F-4.C Cust. Serv.&Sales Expense","index":114,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[36,4,36,10],[37,4,37,10],[0,0,0,10],[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10],[35,4,35,10]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C28","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$28","v":"SCHEDULE F-4.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,"FERC",null,"DESCRIPTION OF",null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"ACCT",null,"EXPENSES",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)",null,"(5)"]
[]
[{"$f":"IF(ISBLANK(E17),\"\",COUNTA($E$17:E17))","v":1},null,null,null,"CUSTOMER SERVICE & INFORMATIONAL EXPENSES"]
[{"$f":"IF(ISBLANK(E18),\"\",COUNTA($E$17:E18))","v":2},null,907,null,"SUPERVISION",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E19),\"\",COUNTA($E$17:E19))","v":3},null,908,null,"CUSTOMER ASSISTANCE",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E20),\"\",COUNTA($E$17:E20))","v":4},null,909,null,"INFORMATIONAL ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E21),\"\",COUNTA($E$17:E21))","v":5},null,910,null,"MISCELLANEOUS CUST. SERV. & INFO. [1, 2]",null,null,null,319790.66027331655,null,314731.17877461435]
[{"$f":"IF(ISBLANK(E22),\"\",COUNTA($E$17:E22))","v":6},null,null,null,"TOTAL CUSTOMER SERVICE & INFORMATIONAL EXPENSES",null,null,null,{"$f":"SUM(I18:I21)","v":319790.66027331655},null,{"$f":"SUM(K18:K21)","v":314731.17877461435}]
[{"$f":"IF(ISBLANK(E23),\"\",COUNTA($E$17:E23))","v":""}]
[{"$f":"IF(ISBLANK(E24),\"\",COUNTA($E$17:E24))","v":7},null,null,null,"SALES EXPENSES"]
[{"$f":"IF(ISBLANK(E25),\"\",COUNTA($E$17:E25))","v":8},null,911,null,"SUPERVISION",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E26),\"\",COUNTA($E$17:E26))","v":9},null,912,null,"DEMONSTRATING AND SELLING",null,null,null,1220.4372231371669,null,1284.6466722992773]
[{"$f":"IF(ISBLANK(E27),\"\",COUNTA($E$17:E27))","v":10},null,913,null,"ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E28),\"\",COUNTA($E$17:E28))","v":11},null,916,null,"MISCELLANEOUS SALES EXPENSE",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(E29),\"\",COUNTA($E$17:E29))","v":12},null,null,null,"TOTAL SALES EXPENSES",null,null,null,{"$f":"SUM(I25:I28)","v":1220.4372231371669},null,{"$f":"SUM(K25:K28)","v":1284.6466722992773}]
[{"$f":"IF(ISBLANK(E30),\"\",COUNTA($E$17:E30))","v":""}]
[{"$f":"IF(ISBLANK(E31),\"\",COUNTA($E$17:E31))","v":13},null,930.1,null,"GENERAL ADVERTISING EXPENSE",null,null,null,8038.7275022412878,null,11031.934971118375]
[{"$f":"IF(ISBLANK(E32),\"\",COUNTA($E$17:E32))","v":""}]
[{"$f":"IF(ISBLANK(E33),\"\",COUNTA($E$17:E33))","v":14},null,null,null,"TOTAL CUSTOMER SERVICE AND INFORMATIONAL SALES AND GENERAL ADVERTISING EXPENSE",null,null,null,{"$f":"+I22+I29+I31","v":329049.824998695},null,{"$f":"+K22+K29+K31","v":327047.76041803195}]
[{"$f":"IF(ISBLANK(E34),\"\",COUNTA($E$17:E34))","v":""}]
[null,null,null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-5.A Advertising","index":115,"n_rows":50,"n_cols":12,"rows_kept":50,"cut":false,"hidden":false,"merged":[[48,2,48,8],[49,2,49,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[47,2,47,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C29","v":"TOTAL COMPANY ADVERTISING"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$29","v":"SCHEDULE F-5.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
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[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$18:C19))","v":2},null,"SALES OR PROMOTIONAL ADVERTISING",null,null,null,{"$f":"'F-5.B Advertising'!G18+'F-5.C Advertising'!G18","v":0},null,{"$f":"'F-5.B Advertising'!I18+'F-5.C Advertising'!I18","v":0}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$18:C20))","v":3},null,"INSTITUTIONAL ADVERTISING",null,null,null,{"$f":"'F-5.B Advertising'!G19+'F-5.C Advertising'!G19","v":0},null,{"$f":"'F-5.B Advertising'!I19+'F-5.C Advertising'!I19","v":0}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$18:C21))","v":4},null,"CONSERVATION ADVERTISING",null,null,null,{"$f":"'F-5.B Advertising'!G20+'F-5.C Advertising'!G20","v":0},null,{"$f":"'F-5.B Advertising'!I20+'F-5.C Advertising'!I20","v":0}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$18:C22))","v":5},null,"CONSUMER OR INFORMATIONAL ADVERTISING",null,null,null,{"$f":"'F-5.B Advertising'!G21+'F-5.C Advertising'!G21","v":38719.27001},null,{"$f":"'F-5.B Advertising'!I21+'F-5.C Advertising'!I21","v":0}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$18:C23))","v":6},null,"OTHER ADVERTISING [1, 2]",null,null,null,{"$f":"'F-5.B Advertising'!G22+'F-5.C Advertising'!G22","v":24413.20999000001},null,{"$f":"'F-5.B Advertising'!I22+'F-5.C Advertising'!I22","v":0}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$18:C24))","v":7},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY TYPE OR ORGANIZATION)",null,null,null,{"$f":"'F-5.B Advertising'!G23+'F-5.C Advertising'!G23","v":35341.453579538829},null,{"$f":"'F-5.B Advertising'!I23+'F-5.C Advertising'!I23","v":70682.907159077644}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$18:C25))","v":8},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"SUM(G19:G24)","v":98473.933579538832},null,{"$f":"SUM(I19:I24)","v":70682.907159077644}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$18:C27))","v":9},null,"O&M EXPENSE EXCLUSIONS - ADVERTISING"]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$18:C28))","v":10},null,"O&M EXCLUSION - BLUE SKIES HD VIDEO & FILM PRODUCTIONS",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-1264.77145795]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$18:C29))","v":11},null,"O&M EXCLUSION - BULLETPROOF",null,{"$f":"$E$28","v":"F-5.C (NCSC Billed to Columbia)"},null,null,null,-205.09237425320001]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$18:C30))","v":12},null,"O&M EXCLUSION - BULLY PULPIT INTERACTIVE LLC",null,{"$f":"$E$28","v":"F-5.C (NCSC Billed to Columbia)"},null,null,null,-10682.443520000001]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$18:C31))","v":13},null,"O&M EXCLUSION - CAROL PHILP INC.",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-45.566761069200005]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$18:C32))","v":14},null,"O&M EXCLUSION - CHARLES RYAN ASSOCIATES",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-2209.0606485892017]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$18:C33))","v":15},null,"O&M EXCLUSION - COPYRIGHT CLEARANCE CENTER",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-2749.2338328000001]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$18:C34))","v":16},null,"O&M EXCLUSION - CORPORATE THREAD",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-423.8752308]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$18:C35))","v":17},null,"O&M EXCLUSION - DUPLI ENVELOPE AND GRAPHICS",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-1235.842034]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$18:C36))","v":18},null,"O&M EXCLUSION - FERRANTE & ASSOCIATES INC",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-58.761863999999235]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$18:C37))","v":19},null,"O&M EXCLUSION - GERARD MEDIA LLC",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-645.36954720000006]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$18:C38))","v":20},null,"O&M EXCLUSION - IDEAS IN MOTION INC",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,17.375820000000001]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$18:C39))","v":21},null,"O&M EXCLUSION - MARION WILLIAMS",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,12.215264644799996]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$18:C40))","v":22},null,"O&M EXCLUSION - RONALD MCDONALD HOUSE",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-324.13802400000003]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$18:C41))","v":23},null,"O&M EXCLUSION - THRYV INC",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-1522.6378412000001]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$18:C42))","v":24},null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE REIMBURSEMENT SYSTEM)",null,"F-5.C (NCSC Billed to Columbia)",null,null,null,-10518.57]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$18:C43))","v":25},null,"TOTAL O&M EXPENSE EXCLUSIONS - ADVERTISING",null,{"$f":"'Index F'!$A$30&\" / \"&'Index F'!$A$31","v":"F-5.B / F-5.C"},null,null,null,{"$f":"SUM(I28:I42)","v":-31855.772051216802},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$18:C44))","v":""},null,null,null,null,null,null,null,null,null,"Check F-5.B + F-5.C",{"$f":"K44","v":"Check F-5.B + F-5.C"}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$18:C45))","v":26},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"G25+G43","v":98473.933579538832},null,{"$f":"I25+I43","v":38827.135107860842},null,{"$f":"IF(ROUND(G45,0)=ROUND(('F-5.B Advertising'!G30+'F-5.C Advertising'!G44),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I45,0)=ROUND(('F-5.B Advertising'!I30+'F-5.C Advertising'!I44),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$18:C46))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C30","v":"COLUMBIA GAS OF KENTUCKY ADVERTISING"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$30","v":"SCHEDULE F-5.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
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[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C17:C$17))","v":1},null,"O&M EXPENSE - ADVERTISING"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":2},null,"SALES OR PROMOTIONAL ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":3},null,"INSTITUTIONAL ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":4},null,"CONSERVATION ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":5},null,"CONSUMER OR INFORMATIONAL ADVERTISING",null,null,null,13721.19,null,0]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":6},null,"OTHER ADVERTISING",null,null,null,1605.0099999999998,null,0]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$17:C23))","v":7},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY TYPE OR ORGANIZATION)",null,null,null,{"$f":"SUM('WPD-2.4.A BP O&M by Category'!I31:N31)","v":4512},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O31","v":9024}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$17:C24))","v":8},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"SUM(G18:G23)","v":19838.2},null,{"$f":"SUM(I18:I23)","v":9024}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$17:C25))","v":""}]
[null,null,"O&M EXPENSE EXCLUSIONS - ADVERTISING",null,null,null,null,null,null,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$17:C27))","v":10},null,"NONE",null,null,null,null,null,0,null,{"$f":"'F-1.B Corp Due & Memberships'!$M$47","v":"Check WPD-2.7.H"}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$17:C28))","v":11},null,"TOTAL O&M EXPENSE EXCLUSIONS - ADVERTISING",null,null,null,null,null,{"$f":"I27","v":0},null,{"$f":"IF(ROUND(I28,0)=ROUND(('WPD-2.7.H CKY Exclusions'!A47),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$17:C29))","v":""},null,null,null,null,null,null,null,null,null,"Check WPD-2.4.A BP","Check WPD-2.4.B FTP"]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$17:C30))","v":12},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"G24+G28","v":19838.2},null,{"$f":"I24+I28","v":9024},null,{"$f":"IF(ROUND(G30,0)=ROUND(('WPD-2.4.A BP O&M by Category'!$O$31),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I30,0)=ROUND(('WPD-2.4.B FTP O&M by Category'!$R$31),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$17:C31))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C31","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA ADVERTISING"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$31","v":"SCHEDULE F-5.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
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["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$17:C17))","v":1},null,"O&M EXPENSE - ADVERTISING"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":2},null,"SALES OR PROMOTIONAL ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":3},null,"INSTITUTIONAL ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":4},null,"CONSERVATION ADVERTISING",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":5},null,"CONSUMER OR INFORMATIONAL ADVERTISING",null,null,null,24998.080009999998,null,0]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":6},null,"OTHER ADVERTISING [1, 2]",null,null,null,22808.199990000012,null,0]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$17:C23))","v":7},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY TYPE OR ORGANIZATION)",null,null,null,30829.453579538829,null,61658.907159077651]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$17:C24))","v":8},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"SUM(G18:G23)","v":78635.73357953885},null,{"$f":"SUM(I18:I23)","v":61658.907159077651}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$17:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$17:C26))","v":9},null,"O&M EXPENSE EXCLUSIONS - ADVERTISING"]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$17:C27))","v":10},null,"O&M EXCLUSION - BLUE SKIES HD VIDEO & FILM PRODUCTIONS",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!A39&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!A41","v":"WORKPAPER WPD-2.7.I LINES 14 & 15"},null,null,null,-1264.77145795]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$17:C28))","v":11},null,"O&M EXCLUSION - BULLETPROOF",null,{"$f":"$E$27","v":"WORKPAPER WPD-2.7.I LINES 14 & 15"},null,null,null,-205.09237425320001]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$17:C29))","v":12},null,"O&M EXCLUSION - BULLY PULPIT INTERACTIVE LLC",null,{"$f":"$E$27","v":"WORKPAPER WPD-2.7.I LINES 14 & 15"},null,null,null,-10682.443520000001]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$17:C30))","v":13},null,"O&M EXCLUSION - CAROL PHILP INC.",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-45.566761069200005]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$17:C31))","v":14},null,"O&M EXCLUSION - CHARLES RYAN ASSOCIATES",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-2209.0606485892017]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$17:C32))","v":15},null,"O&M EXCLUSION - COPYRIGHT CLEARANCE CENTER",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-2749.2338328000001]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$17:C33))","v":16},null,"O&M EXCLUSION - CORPORATE THREAD",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-423.8752308]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$17:C34))","v":17},null,"O&M EXCLUSION - DUPLI ENVELOPE AND GRAPHICS",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-1235.842034]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$17:C35))","v":18},null,"O&M EXCLUSION - FERRANTE & ASSOCIATES INC",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-58.761863999999235]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$17:C36))","v":19},null,"O&M EXCLUSION - GERARD MEDIA LLC",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-645.36954720000006]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$17:C37))","v":20},null,"O&M EXCLUSION - IDEAS IN MOTION INC",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,17.375820000000001]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$17:C38))","v":21},null,"O&M EXCLUSION - MARION WILLIAMS",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,12.215264644799996]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$17:C39))","v":22},null,"O&M EXCLUSION - RONALD MCDONALD HOUSE",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-324.13802400000003]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$17:C40))","v":23},null,"O&M EXCLUSION - THRYV INC",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-1522.6378412000001,null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$17:C41))","v":24},null,"O&M EXCLUSION - MANUAL JOURNALS - MY SPEND (EMPLOYEE REIMBURSEMENT SYSTEM)",null,"WORKPAPER WPD-2.7.I LINES 14 & 15",null,null,null,-10518.57,null,{"$f":"'F-1.C Corp Due & Memberships'!$M$64","v":"Check WPD-2.7.I"}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$17:C42))","v":25},null,"TOTAL O&M EXPENSE EXCLUSIONS - ADVERTISING",null,null,null,null,null,{"$f":"SUM(I27:I41)","v":-31855.772051216802},null,{"$f":"IF(ROUND(I42,0)=ROUND(('WPD-2.7.I NCSC Billed Exclusion'!G41+'WPD-2.7.I NCSC Billed Exclusion'!G39),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$17:C43))","v":""}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$17:C44))","v":26},null,"TOTAL O&M EXPENSE - ADVERTISING",null,null,null,{"$f":"G24+G42","v":78635.73357953885},null,{"$f":"I24+I42","v":29803.13510786085}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$17:C45))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-6.A Professional Services Exp","index":118,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":false,"merged":[[25,2,25,8],[26,2,26,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[24,2,24,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C32","v":"TOTAL COMPANY PROFESSIONAL SERVICE EXPENSES "}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$32","v":"SCHEDULE F-6.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$18:C18))","v":1},null,"O&M EXPENSE - AUDITING SERVICES",null,{"$f":"'Index F'!$A$33&\" / \"&'Index F'!$A$34","v":"F-6.B / F-6.C"},null,{"$f":"'F-6.B Professional Services Exp'!G17+'F-6.C Professional Services Exp'!G17","v":235203.30145951718},null,{"$f":"'F-6.B Professional Services Exp'!I17+'F-6.C Professional Services Exp'!I17","v":237421.67709148314}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$18:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$18:C20))","v":2},null,"O&M EXPENSE - CONSULTING SERVICES [1, 2]",null,{"$f":"$E$18","v":"F-6.B / F-6.C"},null,{"$f":"'F-6.B Professional Services Exp'!G19+'F-6.C Professional Services Exp'!G19","v":1364693.12},null,{"$f":"'F-6.B Professional Services Exp'!I19+'F-6.C Professional Services Exp'!I19","v":1524329},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$18:C21))","v":""},null,null,null,null,null,null,null,null,null,"Check F-6.B + F-6.C",{"$f":"K21","v":"Check F-6.B + F-6.C"}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$18:C22))","v":3},null,"TOTAL O&M EXPENSE - PROFESSIONAL SERVICES",null,null,null,{"$f":"SUM(G18:G21)","v":1599896.4214595172},null,{"$f":"SUM(I18:I21)","v":1761750.677091483},null,{"$f":"IF(ROUND(G22,0)=ROUND(('F-6.B Professional Services Exp'!G21+'F-6.C Professional Services Exp'!G21),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I22,0)=ROUND(('F-6.B Professional Services Exp'!I21+'F-6.C Professional Services Exp'!I21),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$18:C23))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-6.B Professional Services Exp","index":119,"n_rows":26,"n_cols":12,"rows_kept":26,"cut":false,"hidden":false,"merged":[[24,2,24,8],[25,2,25,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[23,2,23,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C33","v":"COLUMBIA GAS OF KENTUCKY PROFESSIONAL SERVICE EXPENSES "}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$33","v":"SCHEDULE F-6.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[null,null,null,null,null,null,null,null,null,null,"Check WPD-2.4.A BP","Check WPD-2.4.B FTP"]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C17:C$17))","v":1},null,"O&M EXPENSE - AUDITING SERVICES",null,null,null,{"$f":"SUM('WPD-2.4.A BP O&M by Category'!O33)","v":216854.30145951718},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O33","v":226437.82291903437},null,{"$f":"IF(ROUND(G17,0)=ROUND(('WPD-2.4.A BP O&M by Category'!$O$33),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I17,0)=ROUND(('WPD-2.4.B FTP O&M by Category'!$O$33),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":2},null,"O&M EXPENSE - CONSULTING SERVICES [1, 2]",null,null,null,{"$f":"-886234+29294","v":-856940},null,58587]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":3},null,"TOTAL O&M EXPENSE - PROFESSIONAL SERVICES",null,null,null,{"$f":"SUM(G17:G20)","v":-640085.69854048279},null,{"$f":"SUM(I17:I20)","v":285024.8229190344}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-6.C Professional Services Exp","index":120,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[24,2,24,8],[25,2,25,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[23,2,23,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C34","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA PROFESSIONAL SERVICE EXPENSES "}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$34","v":"SCHEDULE F-6.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":1},null,"O&M EXPENSE - AUDITING SERVICES",null,null,null,{"$f":"12857+5492","v":18349},null,10983.854172448759]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":2},null,"O&M EXPENSE - CONSULTING SERVICES [1, 2]",null,null,null,{"$f":"1516990.12+704643","v":2221633.12},null,1465742]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":3},null,"TOTAL O&M EXPENSE - PROFESSIONAL SERVICES",null,null,null,{"$f":"SUM(G17:G20)","v":2239982.12},null,{"$f":"SUM(I17:I20)","v":1476725.8541724489}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$98","v":"[1] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$99","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-7.A Civic,Political Activ","index":121,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C35","v":"TOTAL COMPANY CIVIC, POLITICAL AND RELATED ACTIVITIES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$35","v":"SCHEDULE F-7.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":1},null,"O&M EXPENSE - CIVIC DONATIONS",null,{"$f":"'Index F'!$A$36&\" / \"&'Index F'!$A$37","v":"F-7.B / F-7.C"},null,{"$f":"'F-7.B Civic,Political Activ'!G17+'F-7.C Civic,Political Activ'!G17","v":5343.0019400000001},null,{"$f":"'F-7.B Civic,Political Activ'!I17+'F-7.C Civic,Political Activ'!I17","v":6059}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":2},null,"O&M EXPENSE - POLITICAL ACTIVITIES ",null,{"$f":"$E$18","v":"F-7.B / F-7.C"},null,{"$f":"'F-7.B Civic,Political Activ'!G19+'F-7.C Civic,Political Activ'!G19","v":104442.07164000001},null,{"$f":"'F-7.B Civic,Political Activ'!I19+'F-7.C Civic,Political Activ'!I19","v":103680.09737},null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":""},null,null,null,null,null,null,null,null,null,"Check F-7.B + F-7.C",{"$f":"K21","v":"Check F-7.B + F-7.C"}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":3},null,"TOTAL O&M EXPENSE - CIVIC, POLITICAL AND RELATED ACTIVITIES",null,null,null,{"$f":"SUM(G18:G21)","v":109785.07358000001},null,{"$f":"SUM(I18:I21)","v":109739.09737},null,{"$f":"IF(ROUND(G22,0)=ROUND(('F-7.B Civic,Political Activ'!G21+'F-7.C Civic,Political Activ'!G21),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I22,0)=ROUND(('F-7.B Civic,Political Activ'!I21+'F-7.C Civic,Political Activ'!I21),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$17:C23))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL. "]
[null,null,"NOTE:  THESE ITEMS ARE EXCLUDED FROM THE REVENUE REQUIREMENT."]
[null,null,"NOTE:  THESE AMOUNTS DO NOT INCLUDE AMOUNTS IN ACCOUNT 426."]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$19:C27))","v":""}]

{"sheet":"F-7.B Civic,Political Activ","index":122,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C36","v":"COLUMBIA GAS OF KENTUCKY CIVIC, POLITICAL AND RELATED ACTIVITIES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$36","v":"SCHEDULE F-7.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$17:C17))","v":1},null,"O&M EXPENSE - CIVIC DONATIONS",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":2},null,"O&M EXPENSE - POLITICAL ACTIVITIES ",null,null,null,86456,null,{"$f":"-('WPD-2.7.H CKY Exclusions'!G15+'WPD-2.7.H CKY Exclusions'!G17+'WPD-2.7.H CKY Exclusions'!G19+'WPD-2.7.H CKY Exclusions'!G21)","v":87275.826828400008},null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"'F-1.B Corp Due & Memberships'!$M$47","v":"Check WPD-2.7.H"}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":3},null,"TOTAL O&M EXPENSE - CIVIC, POLITICAL AND RELATED ACTIVITIES",null,null,null,{"$f":"SUM(G17:G20)","v":86456},null,{"$f":"SUM(I17:I20)","v":87275.826828400008},null,{"$f":"IF(ROUND(I21,0)=-ROUND(('WPD-2.7.H CKY Exclusions'!G15+'WPD-2.7.H CKY Exclusions'!G17+'WPD-2.7.H CKY Exclusions'!G19+'WPD-2.7.H CKY Exclusions'!G21),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL. "]
[null,null,"NOTE:  THESE ITEMS ARE EXCLUDED FROM THE REVENUE REQUIREMENT."]
[null,null,"NOTE:  THESE AMOUNTS DO NOT INCLUDE AMOUNTS IN ACCOUNT 426."]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":""}]

{"sheet":"F-7.C Civic,Political Activ","index":123,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C37","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA CIVIC, POLITICAL AND RELATED ACTIVITIES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$37","v":"SCHEDULE F-7.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":1},null,"O&M EXPENSE - CIVIC DONATIONS",null,null,null,5343.0019400000001,null,6059]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":""}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":2},null,"O&M EXPENSE - POLITICAL ACTIVITIES ",null,null,null,17986.071640000002,null,{"$f":"-('WPD-2.7.I NCSC Billed Exclusion'!G21+'WPD-2.7.I NCSC Billed Exclusion'!G23+'WPD-2.7.I NCSC Billed Exclusion'!G25)-I17","v":16404.270541599999},null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"'F-1.C Corp Due & Memberships'!$M$64","v":"Check WPD-2.7.I"}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":3},null,"TOTAL O&M EXPENSE - CIVIC, POLITICAL AND RELATED ACTIVITIES",null,null,null,{"$f":"SUM(G17:G20)","v":23329.073580000004},null,{"$f":"SUM(I17:I20)","v":22463.270541599999},null,{"$f":"IF(ROUND(I21,0)=-ROUND(('WPD-2.7.I NCSC Billed Exclusion'!G21+'WPD-2.7.I NCSC Billed Exclusion'!G23+'WPD-2.7.I NCSC Billed Exclusion'!G25),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL. "]
[null,null,"NOTE:  THESE ITEMS ARE EXCLUDED FROM THE REVENUE REQUIREMENT."]
[null,null,"NOTE:  THESE AMOUNTS DO NOT INCLUDE AMOUNTS IN ACCOUNT 426."]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":""}]

{"sheet":"F-8.A Emp Recog & Activities","index":124,"n_rows":45,"n_cols":12,"rows_kept":45,"cut":false,"hidden":false,"merged":[[43,2,43,8],[44,2,44,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[41,2,41,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C38","v":"TOTAL COMPANY EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$38","v":"SCHEDULE F-8.A"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$18:C18))","v":1},null,"O&M EXPENSE - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$18:C19))","v":2},null,"EMPLOYEE EXPENSES - ENTERTAINMENT  [2, 3]",null,{"$f":"'Index F'!$A$39&\" / \"&'Index F'!$A$40","v":"F-8.B / F-8.C"},null,{"$f":"+'F-8.B Emp Recog & Activities'!G18+'F-8.C Emp Recog & Activities'!G18","v":3591.5699999999974},null,{"$f":"+'F-8.B Emp Recog & Activities'!I18+'F-8.C Emp Recog & Activities'!I18","v":0}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$18:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$18:C21))","v":3},null,"EMPLOYEE EXPENSES - GIFTS  [2,3]",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,{"$f":"+'F-8.B Emp Recog & Activities'!G20+'F-8.C Emp Recog & Activities'!G20","v":10481.280000000001},null,{"$f":"+'F-8.B Emp Recog & Activities'!I20+'F-8.C Emp Recog & Activities'!I20","v":0}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$18:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$18:C23))","v":4},null,"EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1, 2, 3]",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,{"$f":"+'F-8.B Emp Recog & Activities'!G22+'F-8.C Emp Recog & Activities'!G22","v":411487.01999999967},null,{"$f":"+'F-8.B Emp Recog & Activities'!I22+'F-8.C Emp Recog & Activities'!I22","v":0}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$18:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$18:C25))","v":5},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY COST ELEMENT)",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,{"$f":"+'F-8.B Emp Recog & Activities'!G24+'F-8.C Emp Recog & Activities'!G24","v":615967.25104613928},null,{"$f":"+'F-8.B Emp Recog & Activities'!I24+'F-8.C Emp Recog & Activities'!I24","v":1228918.1690142786}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$18:C27))","v":6},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"SUM(G19:G26)","v":1041527.1210461389},null,{"$f":"SUM(I19:I26)","v":1228918.1690142786}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$18:C28))","v":""}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$18:C29))","v":7},null,"O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$18:C30))","v":8},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ENTERTAINMENT",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,null,null,{"$f":"'F-8.B Emp Recog & Activities'!I29+'F-8.C Emp Recog & Activities'!I29","v":-15884.658719999999}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$18:C31))","v":""}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$18:C32))","v":9},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - GIFTS",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,null,null,{"$f":"'F-8.B Emp Recog & Activities'!I31+'F-8.C Emp Recog & Activities'!I31","v":-19545.164800000002}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$18:C33))","v":""}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$18:C34))","v":10},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1]",null,{"$f":"$E$19","v":"F-8.B / F-8.C"},null,null,null,{"$f":"'F-8.B Emp Recog & Activities'!I33+'F-8.C Emp Recog & Activities'!I33","v":-108630.18306840002}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$18:C35))","v":""}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$18:C36))","v":11},null,"TOTAL O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES",null,null,null,null,null,{"$f":"SUM(I30:I35)","v":-144060.00658840002}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$18:C37))","v":""},null,null,null,null,null,null,null,null,null,"BASE PERIOD","FORECAST"]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$18:C38))","v":12},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"G27+G36","v":1041527.1210461389},null,{"$f":"I27+I36","v":1084858.1624258785},null,"Check F-8.B + F-8.C",{"$f":"K38","v":"Check F-8.B + F-8.C"}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$18:C39))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND(G38,0)=ROUND(('F-8.B Emp Recog & Activities'!G37+'F-8.C Emp Recog & Activities'!G37),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I38,0)=ROUND(('F-8.B Emp Recog & Activities'!I37+'F-8.C Emp Recog & Activities'!I37),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$18:C40))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,"[1] BUSINESS EXPENSES INCLUDE BUSINESS TRAVEL EXPENSES, MEALS, EMPLOYEE DUES AND MEMBERSHIPS, AND CLOTHING ALLOWANCES."]
[null,null,"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."]
[null,null,"[3] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."]

{"sheet":"F-8.B Emp Recog & Activities","index":125,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":false,"merged":[[42,2,42,8],[43,2,43,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[40,2,40,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C39","v":"COLUMBIA GAS OF KENTUCKY EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$39","v":"SCHEDULE F-8.B"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$66","v":"           C. INSCHO"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C17:C$17))","v":1},null,"O&M EXPENSE - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":2},null,"EMPLOYEE EXPENSES - ENTERTAINMENT [2, 3]",null,null,null,0,null,0]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":3},null,"EMPLOYEE EXPENSES - GIFTS [2,3]",null,null,null,2676.72,null,0]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":4},null,"EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1, 2, 3]",null,null,null,213388.88999999975,null,0]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$17:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$17:C24))","v":5},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY COST ELEMENT)",null,null,null,{"$f":"SUM('WPD-2.4.A BP O&M by Category'!I38:N38)","v":263787.25104613928},null,{"$f":"'WPD-2.4.B FTP O&M by Category'!O38","v":525289.16901427857}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$17:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$17:C26))","v":6},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"SUM(G18:G25)","v":479852.86104613903},null,{"$f":"SUM(I18:I25)","v":525289.16901427857}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$17:C27))","v":""}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$17:C28))","v":7},null,"O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$17:C29))","v":8},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ENTERTAINMENT",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6&\" LINE \"&'WPD-2.7.H CKY Exclusions'!A31","v":"WORKPAPER WPD-2.7.H LINE 10"},null,null,null,{"$f":"+'WPD-2.7.H CKY Exclusions'!G31","v":-7784.3673600000002}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$17:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$17:C31))","v":9},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - GIFTS",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6&\" LINES \"&'WPD-2.7.H CKY Exclusions'!A33","v":"WORKPAPER WPD-2.7.H LINES 11"},null,null,null,{"$f":"+'WPD-2.7.H CKY Exclusions'!G33","v":-2642.1777200000001}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$17:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$17:C33))","v":10},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1]",null,{"$f":"'WPD-2.7.H CKY Exclusions'!G6&\" LINES \"&'WPD-2.7.H CKY Exclusions'!A17&\" & \"&'WPD-2.7.H CKY Exclusions'!A27&\" & \"&'WPD-2.7.H CKY Exclusions'!A35","v":"WORKPAPER WPD-2.7.H LINES 3 & 8 & 12"},null,null,null,{"$f":"+'WPD-2.7.H CKY Exclusions'!G17+'WPD-2.7.H CKY Exclusions'!G35+'WPD-2.7.H CKY Exclusions'!G27","v":-41661.666628400002},null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$17:C34))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"'F-1.B Corp Due & Memberships'!$M$47","v":"Check WPD-2.7.H"}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$17:C35))","v":11},null,"TOTAL O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES",null,null,null,null,null,{"$f":"SUM(I29:I34)","v":-52088.211708400006},null,{"$f":"IF(ROUND(I35,0)=ROUND(('WPD-2.7.H CKY Exclusions'!G17+'WPD-2.7.H CKY Exclusions'!G31+'WPD-2.7.H CKY Exclusions'!G33+'WPD-2.7.H CKY Exclusions'!G35+'WPD-2.7.H CKY Exclusions'!G27),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$17:C36))","v":""},null,null,null,null,null,null,null,null,null,"Check WPD-2.4.A BP","Check WPD-2.4.B FTP"]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$17:C37))","v":12},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"G26+G35","v":479852.86104613903},null,{"$f":"I26+I35","v":473200.95730587858},null,{"$f":"IF(ROUND(G37,0)=ROUND(('WPD-2.4.A BP O&M by Category'!$O$38),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(I37,0)=ROUND(('WPD-2.4.B FTP O&M by Category'!$R$38),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$17:C38))","v":""}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$17:C39))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,"[1] BUSINESS EXPENSES INCLUDE BUSINESS TRAVEL EXPENSES, MEALS, EMPLOYEE DUES AND MEMBERSHIPS, AND CLOTHING ALLOWANCES."]
[null,null,{"$f":"'F-8.A Emp Recog & Activities'!$C$44","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-8.A Emp Recog & Activities'!$C$45","v":"[3] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-8.C Emp Recog & Activities","index":126,"n_rows":44,"n_cols":11,"rows_kept":44,"cut":false,"hidden":false,"merged":[[42,2,42,8],[43,2,43,8],[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[40,2,40,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C40","v":"NISOURCE CORPORATE SERVICE COMPANY BILLED TO COLUMBIA EMPLOYEE PARTY, OUTING, AND GIFT EXPENSES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$40","v":"SCHEDULE F-8.C"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!$B$65","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"\"           \"&'General Headers Index'!$B$67","v":"           G. JONDA"}]
[]
[null,null,null,null,null,null,"BASE",null,"FORECASTED"]
["LINE",null,null,null,null,null,"PERIOD",null,"PERIOD"]
["NO.",null,"TYPE",null,"REFERENCE",null,"AMOUNT",null,"AMOUNT"]
[null,null,"(1)",null,"(2)",null,"(3)",null,"(4)"]
[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":1},null,"O&M EXPENSE - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"EMPLOYEE EXPENSES - ENTERTAINMENT [2, 3]",null,null,null,3591.5699999999974,null,0]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"EMPLOYEE EXPENSES - GIFTS [2,3]",null,null,null,7804.5600000000013,null,0]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1, 2, 3]",null,null,null,198098.12999999989,null,0]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":5},null,"BUDGET (NOT SEPARATELY IDENTIFIED BY COST ELEMENT)",null,null,null,352180,null,703629]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$16:C26))","v":6},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"SUM(G18:G25)","v":561674.25999999989},null,{"$f":"SUM(I18:I25)","v":703629}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":""}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":7},null,"O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES"]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$16:C29))","v":8},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ENTERTAINMENT",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!A43","v":"WORKPAPER WPD-2.7.I LINES 16"},null,null,null,{"$f":"+'WPD-2.7.I NCSC Billed Exclusion'!G43","v":-8100.2913599999993}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$16:C30))","v":""}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$16:C31))","v":9},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - GIFTS",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!A45","v":"WORKPAPER WPD-2.7.I LINES 17"},null,null,null,{"$f":"+'WPD-2.7.I NCSC Billed Exclusion'!G45","v":-16902.987080000003}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$16:C32))","v":""}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$16:C33))","v":10},null,"O&M EXCLUSION - EMPLOYEE EXPENSES - ACTIVITIES & BUSINESS EXPENSES [1]",null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G6&\" LINES \"&'WPD-2.7.I NCSC Billed Exclusion'!A23&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!A35&\" & \"&'WPD-2.7.I NCSC Billed Exclusion'!A47","v":"WORKPAPER WPD-2.7.I LINES 6 & 12 & 18"},null,null,null,{"$f":"'WPD-2.7.I NCSC Billed Exclusion'!G23+'WPD-2.7.I NCSC Billed Exclusion'!G35+'WPD-2.7.I NCSC Billed Exclusion'!G47","v":-66968.516440000007},null,"O&M EXCLUSIONS WP"]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$16:C34))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"'F-1.C Corp Due & Memberships'!$M$64","v":"Check WPD-2.7.I"}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$16:C35))","v":11},null,"TOTAL O&M EXPENSE EXCLUSIONS - EMPLOYEE EXPENSES",null,null,null,null,null,{"$f":"SUM(I29:I34)","v":-91971.794880000001},null,{"$f":"IF(ROUND(I35,0)=ROUND(('WPD-2.7.I NCSC Billed Exclusion'!G23+'WPD-2.7.I NCSC Billed Exclusion'!G43+'WPD-2.7.I NCSC Billed Exclusion'!G45+'WPD-2.7.I NCSC Billed Exclusion'!G47+'WPD-2.7.I NCSC Billed Exclusion'!G35),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$16:C36))","v":""}]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$16:C37))","v":12},null,"TOTAL O&M EXPENSE - EMPLOYEE EXPENSES",null,null,null,{"$f":"G26+G35","v":561674.25999999989},null,{"$f":"I26+I35","v":611657.20512000006}]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$16:C38))","v":""}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$16:C39))","v":""}]
[null,null,"NOTE:  ALL AMOUNTS ARE 100% JURISDICTIONAL."]
[null,null,{"$f":"'F-1.A Corp Due & Memberships'!$E$97","v":"NOTE:  O&M EXCLUSIONS INCLUDED IN SCHEDULE D-2.7 ADJUSTMENTS 8.1 & 8.2 (Columbia) and 9.1 & 9.2 (NCSC Billed to Columbia) BASED ON INFLATED 2025 ACTUALS."}]
[null,null,"[1] BUSINESS EXPENSES INCLUDE BUSINESS TRAVEL EXPENSES, MEALS, EMPLOYEE DUES AND MEMBERSHIPS, AND CLOTHING ALLOWANCES."]
[null,null,{"$f":"'F-8.A Emp Recog & Activities'!$C$44","v":"[2] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2025, EITHER IN FULL OR IN PART, WAS INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. CONSEQUENTLY, THIS ITEM HAS BEEN REMOVED FROM THE REVENUE REQUIREMENT."}]
[null,null,{"$f":"'F-8.A Emp Recog & Activities'!$C$45","v":"[3] DURING THE PREPARATION OF THIS SCHEDULE, IT WAS IDENTIFIED THAT THE BASE PERIOD COST INCURRED IN 2026, EITHER IN FULL OR IN PART, HAD BEEN INADVERTENTLY CLASSIFIED TO COLUMBIA’S O&M EXPENSE. AS DETAILED IN THE TESTIMONY OF WITNESS DAVIS, COLUMBIA CONDUCTED A REVIEW OF O&M EXPENSES FOR THE MOST RECENT CALENDAR YEAR, 2025, TO ESTABLISH A REPRESENTATIVE AMOUNT OF NON-RECOVERABLE COSTS EXCLUDED FROM THE REVENUE REQUIREMENT. SINCE THIS COST WAS INCURRED IN 2026, IT IS NOT REFLECTED IN THE 2027 FUTURE TEST PERIOD BUDGET USED FOR CALCULATING THE REVENUE REQUIREMENT IN THIS PROCEEDING."}]

{"sheet":"F-9 Rate Case Expense","index":127,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[0,0,0,4],[1,0,1,4],[2,0,2,4],[3,0,3,4],[4,0,4,4]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index F'!C41","v":"TOTAL COMPANY PROJECTED RATE CASE EXPENSES"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,{"$f":"\"SCHEDULE \"&'Index F'!$A$41","v":"SCHEDULE F-9"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B65","v":"WITNESS: N. DAVIS"}]
[]
["LINE"]
["NO.",null,"DESCRIPTION",null,"AMOUNT"]
[]
[1,null,"CONSULTING",null,471000]
[null,null,"(Case Preparation, Allocated Cost of Service, Cost of Capital & Depreciation)"]
[]
[{"$f":"+A14+1","v":2},null,"LEGAL FEES",null,400328]
[]
[{"$f":"+A17+1","v":3},null,"CUSTOMER NOTIFICATIONS",null,380000]
[]
[{"$f":"+A19+1","v":4},null,"ALL OTHER"]
[{"$f":"+A21+1","v":5},null,"  (Travel, Printing, Postage, Copying, Advertising) ",null,50000]
[]
[{"$f":"+A22+1","v":6},null,"TOTAL PROJECTED RATE CASE EXPENSES",null,{"$f":"SUM(E14:E22)","v":1301328}]
[]
[null,"RATE CASE EXPENSE AMORTIZATION"]
[null,null,"RATE CASE",null,"TOTAL EXPENSE TO BE AMORTIZED"]
[]
[{"$f":"+A24+1","v":7},null,"PROJECTED RATE CASE EXPENSE ",null,{"$f":"+E24","v":1301328}]
[]
[{"$f":"+A29+1","v":8},null,"AMORTIZATION PERIOD (YEAR(S))",null,1]
[]
[{"$f":"+A31+1","v":9},null,"ONE (1) YEAR AMORTIZATION OF RATE CASE EXPENSES",null,{"$f":"ROUND(E29/E31,0)","v":1301328}]
[]
[null,null,"Note:  All amounts are 100% jurisdictional."]

{"sheet":"Index G","index":128,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[" "]
["SCHEDULE  G"]
[]
["JURISDICTIONAL PAYROLL COST ANALYSIS FOR THE BASE AND FORECASTED PERIOD"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["G-1",null,"PAYROLL COSTS"]
["G-2",null,"GROSS EXECUTIVE COMPENSATION"]

{"sheet":"G-1 Payroll Cost","index":129,"n_rows":31,"n_cols":13,"rows_kept":31,"cut":false,"hidden":false,"merged":[[16,4,16,12],[4,0,4,12],[0,0,0,12],[1,0,1,12],[2,0,2,12],[3,0,3,12]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index G'!C19","v":"PAYROLL COSTS"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index G'!$A$19","v":"SCHEDULE G-1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B68","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'General Headers Index'!B53","v":"C. INSCHO"}]
[]
[null,null,null,null,null,null,null,null,"UNADJUSTED",null,null,null,"ADJUSTED"]
["LINE",null,null,null,"BASE",null,null,null,"FORECASTED ",null,null,null,"FORECASTED "]
["NO.",null,"DESCRIPTION",null,"PERIOD",null,"ADJUSTMENTS",null,"PERIOD",null,"ADJUSTMENTS",null,"PERIOD"]
[null,null,null,null,"(1)",null,"(2 = 3 - 1)",null,"(3)",null,"(4 = 5 - 3)",null,"(5)"]
[]
[null,null,null,null,"OPERATIONS & MAINTENANCE EXPENSE"]
[]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$19:C19))","v":1},null,"PAYROLL COSTS (INCLUDES INCENTIVE COMPENSATION)",null,{"$f":"+'WPD-2.4.A BP O&M by Category'!O17+'WPD-2.4.A BP O&M by Category'!O18+'WPD-2.4.A BP O&M by Category'!O19","v":14597277.788378596},null,{"$f":"I19-E19","v":-830439.04348938726},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O17+'WPD-2.4.B FTP O&M by Category'!O18+'WPD-2.4.B FTP O&M by Category'!O19","v":13766838.744889209},null,{"$f":"M19-I19","v":1055506.2768277898},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!R17+'WPD-2.4.B FTP O&M by Category'!R18+'WPD-2.4.B FTP O&M by Category'!R19","v":14822345.021716999}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$19:C20))","v":""}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$19:C21))","v":2},null,"EMPLOYEE BENEFITS",null,{"$f":"+'WPD-2.4.A BP O&M by Category'!O28-E19","v":3529986.0768880025},null,{"$f":"I21-E21","v":-267226.07689300366},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!O28-I19","v":3262759.9999949988},null,{"$f":"M21-I21","v":-32106.000000003725},null,{"$f":"+'WPD-2.4.B FTP O&M by Category'!R28-M19","v":3230653.9999949951}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$19:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$19:C23))","v":3},null,"PAYROLL TAXES",null,{"$f":"+'C-2.2.A Total Co Accts Activ'!P19","v":1023234.3332840002},null,{"$f":"I23-E23","v":-75376.50399599981},null,{"$f":"'C-2.2.B Total Co Accts Activ'!P19","v":947857.82928800036},null,{"$f":"M23-I23","v":0},null,{"$f":"'C-2.2.B Total Co Accts Activ'!P19","v":947857.82928800036}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$19:C24))","v":""}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$19:C25))","v":4},null,"TOTAL PAYROLL COSTS",null,{"$f":"E19+E21+E23","v":19150498.198550601},null,{"$f":"I25-E25","v":-1173041.6243783906},null,{"$f":"I19+I21+I23","v":17977456.57417221},null,{"$f":"K19+K21+K23","v":1023400.2768277861},null,{"$f":"M19+M21+M23","v":19000856.850999996}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$19:C26))","v":""}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$19:C27))","v":""}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$19:C28))","v":5},null,"STRAIGHT-TIME HOURS [1]",null,200914,null,null,null,"N/A",null,null,null,"N/A"]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$19:C29))","v":6},null,"OVERTIME HOURS [1]",null,13812,null,null,null,"N/A",null,null,null,"N/A"]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$19:C30))","v":""}]
[null,null,"[1] Base Period figures are reflective of six months of actual payroll data from September 2025 through February 2026."]

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[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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["NO.",null,"DESCRIPTION",null,"PERIOD",null,"ADJUSTMENTS",null,"PERIOD"]
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[]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$17:C17))","v":1},null,"Lloyd Yates, NiSource President and Chief Executive Officer [1]"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$17:C18))","v":2},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$17:C19))","v":3},null,"    Salary [2]",null,null,null,{"$f":"+I19-E19","v":0}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$17:C20))","v":4},null,"    Other Allowances and Compensation [3]",null,null,null,{"$f":"+I20-E20","v":0}]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$17:C21))","v":5},null,"    Total Salary and Compensation",null,{"$f":"SUM(E19:E20)","v":0},null,{"$f":"SUM(G19:G20)","v":0},null,{"$f":"SUM(I19:I20)","v":0}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$17:C22))","v":""}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$17:C23))","v":6},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$17:C24))","v":7},null,"    Pensions",null,null,null,{"$f":"+I24-E24","v":0}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$17:C25))","v":8},null,"    Other Benefits",null,null,null,{"$f":"+I25-E25","v":0}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$17:C26))","v":9},null,"    Total Employee Benefits",null,{"$f":"SUM(E24:E25)","v":0},null,{"$f":"SUM(G24:G25)","v":0},null,{"$f":"SUM(I24:I25)","v":0}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$17:C27))","v":""}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$17:C28))","v":10},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$17:C29))","v":11},null,"    F.I.C.A.",null,null,null,{"$f":"+I29-E29","v":0}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$17:C30))","v":12},null,"    Federal Unemployment",null,null,null,{"$f":"+I30-E30","v":0}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$17:C31))","v":13},null,"    State Unemployment",null,null,null,{"$f":"+I31-E31","v":0}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$17:C32))","v":14},null,"    Total Payroll Taxes",null,{"$f":"SUM(E29:E31)","v":0},null,{"$f":"SUM(G29:G31)","v":0},null,{"$f":"SUM(I29:I31)","v":0}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$17:C33))","v":""}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$17:C34))","v":15},null,"Total Compensation",null,{"$f":"+E21+E26+E32","v":0},null,{"$f":"+G21+G26+G32","v":0},null,{"$f":"+I21+I26+I32","v":0}]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$17:C35))","v":""}]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$17:C36))","v":16},null,"Shawn Anderson, NiSource Executive Vice President and Chief Financial Officer [1]"]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$17:C37))","v":17},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$17:C38))","v":18},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I38-E38","v":0}]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$17:C39))","v":19},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I39-E39","v":0}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$17:C40))","v":20},null,"    Total Salary and Compensation",null,{"$f":"SUM(E38:E39)","v":0},null,{"$f":"SUM(G38:G39)","v":0},null,{"$f":"SUM(I38:I39)","v":0}]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$17:C41))","v":""}]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$17:C42))","v":21},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$17:C43))","v":22},null,"    Pensions",null,null,null,{"$f":"+I43-E43","v":0}]
[{"$f":"IF(ISBLANK(C44),\"\",COUNTA($C$17:C44))","v":23},null,"    Other Benefits",null,null,null,{"$f":"+I44-E44","v":0}]
[{"$f":"IF(ISBLANK(C45),\"\",COUNTA($C$17:C45))","v":24},null,"    Total Employee Benefits",null,{"$f":"SUM(E43:E44)","v":0},null,{"$f":"SUM(G43:G44)","v":0},null,{"$f":"SUM(I43:I44)","v":0}]
[{"$f":"IF(ISBLANK(C46),\"\",COUNTA($C$17:C46))","v":""}]
[{"$f":"IF(ISBLANK(C47),\"\",COUNTA($C$17:C47))","v":25},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C48),\"\",COUNTA($C$17:C48))","v":26},null,"    F.I.C.A.",null,null,null,{"$f":"+I48-E48","v":0}]
[{"$f":"IF(ISBLANK(C49),\"\",COUNTA($C$17:C49))","v":27},null,"    Federal Unemployment",null,null,null,{"$f":"+I49-E49","v":0}]
[{"$f":"IF(ISBLANK(C50),\"\",COUNTA($C$17:C50))","v":28},null,"    State Unemployment",null,null,null,{"$f":"+I50-E50","v":0}]
[{"$f":"IF(ISBLANK(C51),\"\",COUNTA($C$17:C51))","v":29},null,"    Total Payroll Taxes",null,{"$f":"SUM(E48:E50)","v":0},null,{"$f":"SUM(G48:G50)","v":0},null,{"$f":"SUM(I48:I50)","v":0}]
[{"$f":"IF(ISBLANK(C52),\"\",COUNTA($C$17:C52))","v":""}]
[{"$f":"IF(ISBLANK(C53),\"\",COUNTA($C$17:C53))","v":30},null,"Total Compensation",null,{"$f":"+E40+E45+E51","v":0},null,{"$f":"+G40+G45+G51","v":0},null,{"$f":"+I40+I45+I51","v":0}]
[{"$f":"IF(ISBLANK(C54),\"\",COUNTA($C$17:C54))","v":""}]
[{"$f":"IF(ISBLANK(C55),\"\",COUNTA($C$17:C55))","v":31},null,"Melody Brimingham, NiSource Executive Vice President and Group Utilities President [1]"]
[{"$f":"IF(ISBLANK(C56),\"\",COUNTA($C$17:C56))","v":32},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C57),\"\",COUNTA($C$17:C57))","v":33},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I57-E57","v":0}]
[{"$f":"IF(ISBLANK(C58),\"\",COUNTA($C$17:C58))","v":34},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I58-E58","v":0}]
[{"$f":"IF(ISBLANK(C59),\"\",COUNTA($C$17:C59))","v":35},null,"    Total Salary and Compensation",null,{"$f":"SUM(E57:E58)","v":0},null,{"$f":"SUM(G57:G58)","v":0},null,{"$f":"SUM(I57:I58)","v":0}]
[{"$f":"IF(ISBLANK(C60),\"\",COUNTA($C$17:C60))","v":""}]
[{"$f":"IF(ISBLANK(C61),\"\",COUNTA($C$17:C61))","v":36},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C62),\"\",COUNTA($C$17:C62))","v":37},null,"    Pensions",null,null,null,{"$f":"+I62-E62","v":0}]
[{"$f":"IF(ISBLANK(C63),\"\",COUNTA($C$17:C63))","v":38},null,"    Other Benefits",null,null,null,{"$f":"+I63-E63","v":0}]
[{"$f":"IF(ISBLANK(C64),\"\",COUNTA($C$17:C64))","v":39},null,"    Total Employee Benefits",null,{"$f":"SUM(E62:E63)","v":0},null,{"$f":"SUM(G62:G63)","v":0},null,{"$f":"SUM(I62:I63)","v":0}]
[{"$f":"IF(ISBLANK(C65),\"\",COUNTA($C$17:C65))","v":""}]
[{"$f":"IF(ISBLANK(C66),\"\",COUNTA($C$17:C66))","v":40},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C67),\"\",COUNTA($C$17:C67))","v":41},null,"    F.I.C.A.",null,null,null,{"$f":"+I67-E67","v":0}]
[{"$f":"IF(ISBLANK(C68),\"\",COUNTA($C$17:C68))","v":42},null,"    Federal Unemployment",null,null,null,{"$f":"+I68-E68","v":0}]
[{"$f":"IF(ISBLANK(C69),\"\",COUNTA($C$17:C69))","v":43},null,"    State Unemployment",null,null,null,{"$f":"+I69-E69","v":0}]
[{"$f":"IF(ISBLANK(C70),\"\",COUNTA($C$17:C70))","v":44},null,"    Total Payroll Taxes",null,{"$f":"SUM(E67:E69)","v":0},null,{"$f":"SUM(G67:G69)","v":0},null,{"$f":"SUM(I67:I69)","v":0}]
[{"$f":"IF(ISBLANK(C71),\"\",COUNTA($C$17:C71))","v":""}]
[{"$f":"IF(ISBLANK(C72),\"\",COUNTA($C$17:C72))","v":45},null,"Total Compensation",null,{"$f":"+E59+E64+E70","v":0},null,{"$f":"+G59+G64+G70","v":0},null,{"$f":"+I59+I64+I70","v":0}]
[{"$f":"IF(ISBLANK(C73),\"\",COUNTA($C$17:C73))","v":""}]
[null,null,"[1] Non-Columbia officer compensation reflects only the portion billed to Columbia Gas of Kentucky."]
[null,null,"[2] Salary is reflective of the officer's annual gross base salary."]
[null,null,"[3] Other Allowances and Compensation is inclusive of: (1) Gross Short-Term Incentive (STI) Compensation paid during the Base Period (BP), and target budget STI in the Forecited Test Period (FTP); (2) Long-Term Incentive (LTI) Compensation granted or distributed during the Base Period; note, the FTP reflects the same BP amount for LTI as it is the most current information known; and (3) Other Compensation includes relocation and / or signing bonus. As Other Compensation costs are one-time and non-recurring they are not included in Columbia's Forecasted Period budget nor are these costs included in Columbia's revenue requirement."]
[]
[]
[]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"GROSS EXECUTIVE COMPENSATION"}]
[{"$f":"$A$4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"$A$5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
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[null,null,null,null,null,null,null,null,{"$f":"$I$11","v":"B. OWENS"}]
[]
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[]
[{"$f":"IF(ISBLANK(C98),\"\",COUNTA($C$98:C98))","v":1},null,"William Jefferson, NiSource Executive Vice President and Chief Operating and Safety Officer [1]"]
[{"$f":"IF(ISBLANK(C99),\"\",COUNTA($C$98:C99))","v":2},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C100),\"\",COUNTA($C$98:C100))","v":3},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I100-E100","v":0}]
[{"$f":"IF(ISBLANK(C101),\"\",COUNTA($C$98:C101))","v":4},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I101-E101","v":0}]
[{"$f":"IF(ISBLANK(C102),\"\",COUNTA($C$98:C102))","v":5},null,"    Total Salary and Compensation",null,{"$f":"SUM(E100:E101)","v":0},null,{"$f":"SUM(G100:G101)","v":0},null,{"$f":"SUM(I100:I101)","v":0}]
[{"$f":"IF(ISBLANK(C103),\"\",COUNTA($C$98:C103))","v":""}]
[{"$f":"IF(ISBLANK(C104),\"\",COUNTA($C$98:C104))","v":6},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C105),\"\",COUNTA($C$98:C105))","v":7},null,"    Pensions",null,null,null,{"$f":"+I105-E105","v":0}]
[{"$f":"IF(ISBLANK(C106),\"\",COUNTA($C$98:C106))","v":8},null,"    Other Benefits",null,null,null,{"$f":"+I106-E106","v":0}]
[{"$f":"IF(ISBLANK(C107),\"\",COUNTA($C$98:C107))","v":9},null,"    Total Employee Benefits",null,{"$f":"SUM(E105:E106)","v":0},null,{"$f":"SUM(G105:G106)","v":0},null,{"$f":"SUM(I105:I106)","v":0}]
[{"$f":"IF(ISBLANK(C108),\"\",COUNTA($C$98:C108))","v":""}]
[{"$f":"IF(ISBLANK(C109),\"\",COUNTA($C$98:C109))","v":10},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C110),\"\",COUNTA($C$98:C110))","v":11},null,"    F.I.C.A.",null,null,null,{"$f":"+I110-E110","v":0}]
[{"$f":"IF(ISBLANK(C111),\"\",COUNTA($C$98:C111))","v":12},null,"    Federal Unemployment",null,null,null,{"$f":"+I111-E111","v":0}]
[{"$f":"IF(ISBLANK(C112),\"\",COUNTA($C$98:C112))","v":13},null,"    State Unemployment",null,null,null,{"$f":"+I112-E112","v":0}]
[{"$f":"IF(ISBLANK(C113),\"\",COUNTA($C$98:C113))","v":14},null,"    Total Payroll Taxes",null,{"$f":"SUM(E110:E112)","v":0},null,{"$f":"SUM(G110:G112)","v":0},null,{"$f":"SUM(I110:I112)","v":0}]
[{"$f":"IF(ISBLANK(C114),\"\",COUNTA($C$98:C114))","v":""}]
[{"$f":"IF(ISBLANK(C115),\"\",COUNTA($C$98:C115))","v":15},null,"Total Compensation",null,{"$f":"+E102+E107+E113","v":0},null,{"$f":"+G102+G107+G113","v":0},null,{"$f":"+I102+I107+I113","v":0}]
[{"$f":"IF(ISBLANK(C116),\"\",COUNTA($C$98:C116))","v":""}]
[{"$f":"IF(ISBLANK(C117),\"\",COUNTA($C$98:C117))","v":16},null,"Michael Luhrs, NiSource Executive Vice President Strategy, Risk, and Chief Commercial Officer [1]"]
[{"$f":"IF(ISBLANK(C118),\"\",COUNTA($C$98:C118))","v":17},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C119),\"\",COUNTA($C$98:C119))","v":18},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I119-E119","v":0}]
[{"$f":"IF(ISBLANK(C120),\"\",COUNTA($C$98:C120))","v":19},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I120-E120","v":0}]
[{"$f":"IF(ISBLANK(C121),\"\",COUNTA($C$98:C121))","v":20},null,"    Total Salary and Compensation",null,{"$f":"SUM(E119:E120)","v":0},null,{"$f":"SUM(G119:G120)","v":0},null,{"$f":"SUM(I119:I120)","v":0}]
[{"$f":"IF(ISBLANK(C122),\"\",COUNTA($C$98:C122))","v":""}]
[{"$f":"IF(ISBLANK(C123),\"\",COUNTA($C$98:C123))","v":21},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C124),\"\",COUNTA($C$98:C124))","v":22},null,"    Pensions",null,null,null,{"$f":"+I124-E124","v":0}]
[{"$f":"IF(ISBLANK(C125),\"\",COUNTA($C$98:C125))","v":23},null,"    Other Benefits",null,null,null,{"$f":"+I125-E125","v":0}]
[{"$f":"IF(ISBLANK(C126),\"\",COUNTA($C$98:C126))","v":24},null,"    Total Employee Benefits",null,{"$f":"SUM(E124:E125)","v":0},null,{"$f":"SUM(G124:G125)","v":0},null,{"$f":"SUM(I124:I125)","v":0}]
[{"$f":"IF(ISBLANK(C127),\"\",COUNTA($C$98:C127))","v":""}]
[{"$f":"IF(ISBLANK(C128),\"\",COUNTA($C$98:C128))","v":25},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C129),\"\",COUNTA($C$98:C129))","v":26},null,"    F.I.C.A.",null,null,null,{"$f":"+I129-E129","v":0}]
[{"$f":"IF(ISBLANK(C130),\"\",COUNTA($C$98:C130))","v":27},null,"    Federal Unemployment",null,null,null,{"$f":"+I130-E130","v":0}]
[{"$f":"IF(ISBLANK(C131),\"\",COUNTA($C$98:C131))","v":28},null,"    State Unemployment",null,null,null,{"$f":"+I131-E131","v":0}]
[{"$f":"IF(ISBLANK(C132),\"\",COUNTA($C$98:C132))","v":29},null,"    Total Payroll Taxes",null,{"$f":"SUM(E129:E131)","v":0},null,{"$f":"SUM(G129:G131)","v":0},null,{"$f":"SUM(I129:I131)","v":0}]
[{"$f":"IF(ISBLANK(C133),\"\",COUNTA($C$98:C133))","v":""}]
[{"$f":"IF(ISBLANK(C134),\"\",COUNTA($C$98:C134))","v":30},null,"Total Compensation",null,{"$f":"+E121+E126+E132","v":0},null,{"$f":"+G121+G126+G132","v":0},null,{"$f":"+I121+I126+I132","v":0}]
[{"$f":"IF(ISBLANK(C135),\"\",COUNTA($C$98:C135))","v":""}]
[null,null,{"$f":"$C$74","v":"[1] Non-Columbia officer compensation reflects only the portion billed to Columbia Gas of Kentucky."}]
[null,null,{"$f":"$C$75","v":"[2] Salary is reflective of the officer's annual gross base salary."}]
[null,null,{"$f":"$C$76","v":"[3] Other Allowances and Compensation is inclusive of: (1) Gross Short-Term Incentive (STI) Compensation paid during the Base Period (BP), and target budget STI in the Forecited Test Period (FTP); (2) Long-Term Incentive (LTI) Compensation granted or distributed during the Base Period; note, the FTP reflects the same BP amount for LTI as it is the most current information known; and (3) Other Compensation includes relocation and / or signing bonus. As Other Compensation costs are one-time and non-recurring they are not included in Columbia's Forecasted Period budget nor are these costs included in Columbia's revenue requirement."}]
[]
[]
[]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"GROSS EXECUTIVE COMPENSATION"}]
[{"$f":"$A$4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"$A$5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"$I$7","v":"CONFIDENTIAL"}]
[{"$f":"$A$8","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"$I$8","v":"SCHEDULE G-2"}]
[{"$f":"$A$9","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 3 OF 4"]
[{"$f":"$A$10","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"$I$10","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"$I$11","v":"B. OWENS"}]
[]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":"LINE"},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":""},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":""},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":""},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":"BASE"},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":""},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":""},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":""},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":"FORECASTED "}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":"NO."},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":"DESCRIPTION"},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":""},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"PERIOD"},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":""},{"$f":"IF($G$14=\"\",\"\",$G$14)","v":"ADJUSTMENTS"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":""},{"$f":"IF($I$14=\"\",\"\",$I$14)","v":"PERIOD"}]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":""},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":""},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":""},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":""},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"(1)"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":""},{"$f":"IF($G$15=\"\",\"\",$G$15)","v":"(2)"},{"$f":"IF($H$15=\"\",\"\",$H$15)","v":""},{"$f":"IF($I$15=\"\",\"\",$I$15)","v":"(3)"}]
[]
[{"$f":"IF(ISBLANK(C160),\"\",COUNTA($C$98:C160))","v":37},null,"Kimberly Cuccia, NiSource Executive Vice President General Counsel and Corporate Security [1]"]
[{"$f":"IF(ISBLANK(C161),\"\",COUNTA($C$98:C161))","v":38},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C162),\"\",COUNTA($C$98:C162))","v":39},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I162-E162","v":0}]
[{"$f":"IF(ISBLANK(C163),\"\",COUNTA($C$98:C163))","v":40},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I163-E163","v":0}]
[{"$f":"IF(ISBLANK(C164),\"\",COUNTA($C$98:C164))","v":41},null,"    Total Salary and Compensation",null,{"$f":"SUM(E162:E163)","v":0},null,{"$f":"SUM(G162:G163)","v":0},null,{"$f":"SUM(I162:I163)","v":0}]
[{"$f":"IF(ISBLANK(C165),\"\",COUNTA($C$98:C165))","v":""}]
[{"$f":"IF(ISBLANK(C166),\"\",COUNTA($C$98:C166))","v":42},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C167),\"\",COUNTA($C$98:C167))","v":43},null,"    Pensions",null,null,null,{"$f":"+I167-E167","v":0}]
[{"$f":"IF(ISBLANK(C168),\"\",COUNTA($C$98:C168))","v":44},null,"    Other Benefits",null,null,null,{"$f":"+I168-E168","v":0}]
[{"$f":"IF(ISBLANK(C169),\"\",COUNTA($C$98:C169))","v":45},null,"    Total Employee Benefits",null,{"$f":"SUM(E167:E168)","v":0},null,{"$f":"SUM(G167:G168)","v":0},null,{"$f":"SUM(I167:I168)","v":0}]
[{"$f":"IF(ISBLANK(C170),\"\",COUNTA($C$98:C170))","v":""}]
[{"$f":"IF(ISBLANK(C171),\"\",COUNTA($C$98:C171))","v":46},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C172),\"\",COUNTA($C$98:C172))","v":47},null,"    F.I.C.A.",null,null,null,{"$f":"+I172-E172","v":0}]
[{"$f":"IF(ISBLANK(C173),\"\",COUNTA($C$98:C173))","v":48},null,"    Federal Unemployment",null,null,null,{"$f":"+I173-E173","v":0}]
[{"$f":"IF(ISBLANK(C174),\"\",COUNTA($C$98:C174))","v":49},null,"    State Unemployment",null,null,null,{"$f":"+I174-E174","v":0}]
[{"$f":"IF(ISBLANK(C175),\"\",COUNTA($C$98:C175))","v":50},null,"    Total Payroll Taxes",null,{"$f":"SUM(E172:E174)","v":0},null,{"$f":"SUM(G172:G174)","v":0},null,{"$f":"SUM(I172:I174)","v":0}]
[{"$f":"IF(ISBLANK(C176),\"\",COUNTA($C$98:C176))","v":""}]
[{"$f":"IF(ISBLANK(C177),\"\",COUNTA($C$98:C177))","v":51},null,"Total Compensation",null,{"$f":"+E164+E169+E175","v":0},null,{"$f":"+G164+G169+G175","v":0},null,{"$f":"+I164+I169+I175","v":0}]
[{"$f":"IF(ISBLANK(C178),\"\",COUNTA($C$98:C178))","v":""}]
[{"$f":"IF(ISBLANK(C179),\"\",COUNTA($C$98:C179))","v":52},null,"Melanie Berman, NiSource Executive Vice President of Administration and Chief Human Resource Officer [1]"]
[{"$f":"IF(ISBLANK(C180),\"\",COUNTA($C$98:C180))","v":53},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C181),\"\",COUNTA($C$98:C181))","v":54},null,{"$f":"$C$19","v":"    Salary [2]"},null,null,null,{"$f":"+I181-E181","v":0}]
[{"$f":"IF(ISBLANK(C182),\"\",COUNTA($C$98:C182))","v":55},null,{"$f":"$C$20","v":"    Other Allowances and Compensation [3]"},null,null,null,{"$f":"+I182-E182","v":0}]
[{"$f":"IF(ISBLANK(C183),\"\",COUNTA($C$98:C183))","v":56},null,"    Total Salary and Compensation",null,{"$f":"SUM(E181:E182)","v":0},null,{"$f":"SUM(G181:G182)","v":0},null,{"$f":"SUM(I181:I182)","v":0}]
[{"$f":"IF(ISBLANK(C184),\"\",COUNTA($C$98:C184))","v":""}]
[{"$f":"IF(ISBLANK(C185),\"\",COUNTA($C$98:C185))","v":57},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C186),\"\",COUNTA($C$98:C186))","v":58},null,"    Pensions",null,null,null,{"$f":"+I186-E186","v":0}]
[{"$f":"IF(ISBLANK(C187),\"\",COUNTA($C$98:C187))","v":59},null,"    Other Benefits",null,null,null,{"$f":"+I187-E187","v":0}]
[{"$f":"IF(ISBLANK(C188),\"\",COUNTA($C$98:C188))","v":60},null,"    Total Employee Benefits",null,{"$f":"SUM(E186:E187)","v":0},null,{"$f":"SUM(G186:G187)","v":0},null,{"$f":"SUM(I186:I187)","v":0}]
[{"$f":"IF(ISBLANK(C189),\"\",COUNTA($C$98:C189))","v":""}]
[{"$f":"IF(ISBLANK(C190),\"\",COUNTA($C$98:C190))","v":61},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C191),\"\",COUNTA($C$98:C191))","v":62},null,"    F.I.C.A.",null,null,null,{"$f":"+I191-E191","v":0}]
[{"$f":"IF(ISBLANK(C192),\"\",COUNTA($C$98:C192))","v":63},null,"    Federal Unemployment",null,null,null,{"$f":"+I192-E192","v":0}]
[{"$f":"IF(ISBLANK(C193),\"\",COUNTA($C$98:C193))","v":64},null,"    State Unemployment",null,null,null,{"$f":"+I193-E193","v":0}]
[{"$f":"IF(ISBLANK(C194),\"\",COUNTA($C$98:C194))","v":65},null,"    Total Payroll Taxes",null,{"$f":"SUM(E191:E193)","v":0},null,{"$f":"SUM(G191:G193)","v":0},null,{"$f":"SUM(I191:I193)","v":0}]
[{"$f":"IF(ISBLANK(C195),\"\",COUNTA($C$98:C195))","v":""}]
[{"$f":"IF(ISBLANK(C196),\"\",COUNTA($C$98:C196))","v":66},null,"Total Compensation",null,{"$f":"+E183+E188+E194","v":0},null,{"$f":"+G183+G188+G194","v":0},null,{"$f":"+I183+I188+I194","v":0}]
[{"$f":"IF(ISBLANK(C197),\"\",COUNTA($C$98:C197))","v":""}]
[null,null,{"$f":"$C$74","v":"[1] Non-Columbia officer compensation reflects only the portion billed to Columbia Gas of Kentucky."}]
[null,null,{"$f":"$C$75","v":"[2] Salary is reflective of the officer's annual gross base salary."}]
[null,null,{"$f":"$C$76","v":"[3] Other Allowances and Compensation is inclusive of: (1) Gross Short-Term Incentive (STI) Compensation paid during the Base Period (BP), and target budget STI in the Forecited Test Period (FTP); (2) Long-Term Incentive (LTI) Compensation granted or distributed during the Base Period; note, the FTP reflects the same BP amount for LTI as it is the most current information known; and (3) Other Compensation includes relocation and / or signing bonus. As Other Compensation costs are one-time and non-recurring they are not included in Columbia's Forecasted Period budget nor are these costs included in Columbia's revenue requirement."}]
[]
[]
[]
[]
[]
[{"$f":"$A$1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"$A$2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"$A$3","v":"GROSS EXECUTIVE COMPENSATION"}]
[{"$f":"$A$4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"$A$5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"$I$7","v":"CONFIDENTIAL"}]
[{"$f":"$A$8","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"$I$8","v":"SCHEDULE G-2"}]
[{"$f":"$A$9","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 4 OF 4"]
[{"$f":"$A$10","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"$I$10","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,{"$f":"$I$11","v":"B. OWENS"}]
[]
[{"$f":"IF($A$13=\"\",\"\",$A$13)","v":"LINE"},{"$f":"IF($B$13=\"\",\"\",$B$13)","v":""},{"$f":"IF($C$13=\"\",\"\",$C$13)","v":""},{"$f":"IF($D$13=\"\",\"\",$D$13)","v":""},{"$f":"IF($E$13=\"\",\"\",$E$13)","v":"BASE"},{"$f":"IF($F$13=\"\",\"\",$F$13)","v":""},{"$f":"IF($G$13=\"\",\"\",$G$13)","v":""},{"$f":"IF($H$13=\"\",\"\",$H$13)","v":""},{"$f":"IF($I$13=\"\",\"\",$I$13)","v":"FORECASTED "}]
[{"$f":"IF($A$14=\"\",\"\",$A$14)","v":"NO."},{"$f":"IF($B$14=\"\",\"\",$B$14)","v":""},{"$f":"IF($C$14=\"\",\"\",$C$14)","v":"DESCRIPTION"},{"$f":"IF($D$14=\"\",\"\",$D$14)","v":""},{"$f":"IF($E$14=\"\",\"\",$E$14)","v":"PERIOD"},{"$f":"IF($F$14=\"\",\"\",$F$14)","v":""},{"$f":"IF($G$14=\"\",\"\",$G$14)","v":"ADJUSTMENTS"},{"$f":"IF($H$14=\"\",\"\",$H$14)","v":""},{"$f":"IF($I$14=\"\",\"\",$I$14)","v":"PERIOD"}]
[{"$f":"IF($A$15=\"\",\"\",$A$15)","v":""},{"$f":"IF($B$15=\"\",\"\",$B$15)","v":""},{"$f":"IF($C$15=\"\",\"\",$C$15)","v":""},{"$f":"IF($D$15=\"\",\"\",$D$15)","v":""},{"$f":"IF($E$15=\"\",\"\",$E$15)","v":"(1)"},{"$f":"IF($F$15=\"\",\"\",$F$15)","v":""},{"$f":"IF($G$15=\"\",\"\",$G$15)","v":"(2)"},{"$f":"IF($H$15=\"\",\"\",$H$15)","v":""},{"$f":"IF($I$15=\"\",\"\",$I$15)","v":"(3)"}]
[]
[{"$f":"IF(ISBLANK(C222),\"\",COUNTA($C$222:C222))","v":1},null,"Kimra Cole, Columbia Gas of Kentucky President & Chief Operating Officer"]
[{"$f":"IF(ISBLANK(C223),\"\",COUNTA($C$222:C223))","v":2},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C224),\"\",COUNTA($C$222:C224))","v":3},null,"    Salary [1]",null,null,null,{"$f":"+I224-E224","v":0}]
[{"$f":"IF(ISBLANK(C225),\"\",COUNTA($C$222:C225))","v":4},null,"    Other Allowances and Compensation [2]",null,null,null,{"$f":"+I225-E225","v":0}]
[{"$f":"IF(ISBLANK(C226),\"\",COUNTA($C$222:C226))","v":5},null,"    Total Salary and Compensation",null,{"$f":"SUM(E224:E225)","v":0},null,{"$f":"SUM(G224:G225)","v":0},null,{"$f":"SUM(I224:I225)","v":0}]
[{"$f":"IF(ISBLANK(C227),\"\",COUNTA($C$222:C227))","v":""}]
[{"$f":"IF(ISBLANK(C228),\"\",COUNTA($C$222:C228))","v":6},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C229),\"\",COUNTA($C$222:C229))","v":7},null,"    Pensions",null,null,null,{"$f":"+I229-E229","v":0}]
[{"$f":"IF(ISBLANK(C230),\"\",COUNTA($C$222:C230))","v":8},null,"    Other Benefits",null,null,null,{"$f":"+I230-E230","v":0}]
[{"$f":"IF(ISBLANK(C231),\"\",COUNTA($C$222:C231))","v":9},null,"    Total Employee Benefits",null,{"$f":"SUM(E229:E230)","v":0},null,{"$f":"SUM(G229:G230)","v":0},null,{"$f":"SUM(I229:I230)","v":0}]
[{"$f":"IF(ISBLANK(C232),\"\",COUNTA($C$222:C232))","v":""}]
[{"$f":"IF(ISBLANK(C233),\"\",COUNTA($C$222:C233))","v":10},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C234),\"\",COUNTA($C$222:C234))","v":11},null,"    F.I.C.A.",null,null,null,{"$f":"+I234-E234","v":0}]
[{"$f":"IF(ISBLANK(C235),\"\",COUNTA($C$222:C235))","v":12},null,"    Federal Unemployment",null,null,null,{"$f":"+I235-E235","v":0}]
[{"$f":"IF(ISBLANK(C236),\"\",COUNTA($C$222:C236))","v":13},null,"    State Unemployment",null,null,null,{"$f":"+I236-E236","v":0}]
[{"$f":"IF(ISBLANK(C237),\"\",COUNTA($C$222:C237))","v":14},null,"    Total Payroll Taxes",null,{"$f":"SUM(E234:E236)","v":0},null,{"$f":"SUM(G234:G236)","v":0},null,{"$f":"SUM(I234:I236)","v":0}]
[{"$f":"IF(ISBLANK(C238),\"\",COUNTA($C$222:C238))","v":""}]
[{"$f":"IF(ISBLANK(C239),\"\",COUNTA($C$222:C239))","v":15},null,"Total Compensation",null,{"$f":"+E226+E231+E237","v":0},null,{"$f":"+G226+G231+G237","v":0},null,{"$f":"+I226+I231+I237","v":0}]
[{"$f":"IF(ISBLANK(C240),\"\",COUNTA($C$222:C240))","v":""}]
[{"$f":"IF(ISBLANK(C241),\"\",COUNTA($C$222:C241))","v":16},null,"Donald Ayers, Columbia Gas of Kentucky Vice President Gas Operations"]
[{"$f":"IF(ISBLANK(C242),\"\",COUNTA($C$222:C242))","v":17},null,"Gross Payroll"]
[{"$f":"IF(ISBLANK(C243),\"\",COUNTA($C$222:C243))","v":18},null,"    Salary [1]",null,null,null,{"$f":"+I243-E243","v":0}]
[{"$f":"IF(ISBLANK(C244),\"\",COUNTA($C$222:C244))","v":19},null,"    Other Allowances and Compensation [2]",null,null,null,{"$f":"+I244-E244","v":0}]
[{"$f":"IF(ISBLANK(C245),\"\",COUNTA($C$222:C245))","v":20},null,"    Total Salary and Compensation",null,{"$f":"SUM(E243:E244)","v":0},null,{"$f":"SUM(G243:G244)","v":0},null,{"$f":"SUM(I243:I244)","v":0}]
[{"$f":"IF(ISBLANK(C246),\"\",COUNTA($C$222:C246))","v":""}]
[{"$f":"IF(ISBLANK(C247),\"\",COUNTA($C$222:C247))","v":21},null,"Employee Benefits"]
[{"$f":"IF(ISBLANK(C248),\"\",COUNTA($C$222:C248))","v":22},null,"    Pensions",null,null,null,{"$f":"+I248-E248","v":0}]
[{"$f":"IF(ISBLANK(C249),\"\",COUNTA($C$222:C249))","v":23},null,"    Other Benefits",null,null,null,{"$f":"+I249-E249","v":0}]
[{"$f":"IF(ISBLANK(C250),\"\",COUNTA($C$222:C250))","v":24},null,"    Total Employee Benefits",null,{"$f":"SUM(E248:E249)","v":0},null,{"$f":"SUM(G248:G249)","v":0},null,{"$f":"SUM(I248:I249)","v":0}]
[{"$f":"IF(ISBLANK(C251),\"\",COUNTA($C$222:C251))","v":""}]
[{"$f":"IF(ISBLANK(C252),\"\",COUNTA($C$222:C252))","v":25},null,"Payroll Taxes"]
[{"$f":"IF(ISBLANK(C253),\"\",COUNTA($C$222:C253))","v":26},null,"    F.I.C.A.",null,null,null,{"$f":"+I253-E253","v":0}]
[{"$f":"IF(ISBLANK(C254),\"\",COUNTA($C$222:C254))","v":27},null,"    Federal Unemployment",null,null,null,{"$f":"+I254-E254","v":0}]
[{"$f":"IF(ISBLANK(C255),\"\",COUNTA($C$222:C255))","v":28},null,"    State Unemployment",null,null,null,{"$f":"+I255-E255","v":0}]
[{"$f":"IF(ISBLANK(C256),\"\",COUNTA($C$222:C256))","v":29},null,"    Total Payroll Taxes",null,{"$f":"SUM(E253:E255)","v":0},null,{"$f":"SUM(G253:G255)","v":0},null,{"$f":"SUM(I253:I255)","v":0}]
[{"$f":"IF(ISBLANK(C257),\"\",COUNTA($C$222:C257))","v":""}]
[{"$f":"IF(ISBLANK(C258),\"\",COUNTA($C$222:C258))","v":30},null,"Total Compensation",null,{"$f":"+E245+E250+E256","v":0},null,{"$f":"+G245+G250+G256","v":0},null,{"$f":"+I245+I250+I256","v":0}]
[]
[null,null,"[1] Salary is reflective of the officer's annual gross base salary."]
[null,null,"[2] Other Allowances and Compensation is inclusive of: (1) Gross Short-Term Incentive (STI) Compensation paid during the Base Period (BP), and target budget STI in the Forecited Test Period (FTP); (2) Long-Term Incentive (LTI) Compensation granted or distributed during the Base Period; note, the FTP reflects the same BP amount for LTI as it is the most current information known; and (3) Other Compensation includes relocation and / or signing bonus. As Other Compensation costs are one-time and non-recurring they are not included in Columbia's Forecasted Period budget nor are these costs included in Columbia's revenue requirement."]

{"sheet":"Index H","index":131,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[]
["SCHEDULE H"]
[]
["COMPUTATION OF GROSS REVENUE CONVERSION FACTOR"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["H-1",null,"GROSS REVENUE CONVERSION FACTOR"]

{"sheet":"H-1 Gross Conversion Factor","index":132,"n_rows":43,"n_cols":12,"rows_kept":43,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."},null,null,null,null,null,null,null,null,null,null,"Obtain from Cindy Helenthal"]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index H'!C19","v":"GROSS REVENUE CONVERSION FACTOR"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index H'!$A$19","v":"SCHEDULE H-1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B71","v":"WITNESS: N. DAVIS"}]
[]
[null,null,null,null,null,null,"BASE PERIOD",null,"FORECAST PERIOD"]
[null,null,null,null,null,null,"PERCENTAGE OF",null,"PERCENTAGE OF"]
["LINE",null,null,null,null,null,"INCREMENTAL",null,"INCREMENTAL"]
["NO.",null,"DESCRIPTION",null,"REFERENCE",null,"GROSS REVENUE",null,"GROSS REVENUE"]
[null,null,null,null,null,null,"(1)",null,"(2)"]
[]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$16:C16))","v":1},null,"OPERATING REVENUE",null,null,null,1,null,1]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$16:C17))","v":""}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$16:C18))","v":2},null,"LESS: UNCOLLECTIBLE ACCOUNTS EXPENSE",null,{"$f":"'WPD-2.7.D(2) Uncollectible Rate'!J6","v":"WORKPAPER WPD-2.7.D(2)"},null,{"$f":"I18","v":4.4600000000000004E-3},null,{"$f":"'WPD-2.7.D(2) Uncollectible Rate'!D25","v":4.4600000000000004E-3}]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$16:C19))","v":""}]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$16:C20))","v":3},null,"LESS: PSC ASSESSMENT FEE",null,null,null,{"$f":"I20","v":2.3E-3},null,2.3E-3]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$16:C21))","v":""}]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$16:C22))","v":4},null,"NET REVENUES",null,null,null,{"$f":"G16-G18-G20","v":0.99324000000000001},null,{"$f":"I16-I18-I20","v":0.99324000000000001}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$16:C23))","v":""}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$16:C24))","v":5},null,"STATE INCOME TAX",null,0.05,null,{"$f":"ROUND(G22*E24,8)","v":4.9661999999999998E-2},null,{"$f":"ROUND(I22*E24,8)","v":4.9661999999999998E-2}]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$16:C25))","v":""}]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$16:C26))","v":6},null,"INCOME BEFORE FEDERAL INCOME TAX",null,null,null,{"$f":"(G22-G24)","v":0.94357800000000003},null,{"$f":"(I22-I24)","v":0.94357800000000003}]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$16:C27))","v":""}]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$16:C28))","v":7},null,"FEDERAL INCOME TAX",null,0.21,null,{"$f":"ROUND(G26*E28,8)","v":0.19815137999999999},null,{"$f":"ROUND(I26*E28,8)","v":0.19815137999999999}]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$16:C29))","v":""}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$16:C30))","v":8},null,"OPERATING INCOME PERCENTAGE",null,null,null,{"$f":"G26-G28","v":0.74542662000000004},null,{"$f":"I26-I28","v":0.74542662000000004}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$16:C31))","v":""}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$16:C32))","v":9},null,"GROSS REVENUE CONVERSION FACTOR"]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$16:C33))","v":10},null,"(100 % DIVIDED BY INCOME AFTER INCOME TAX)",null,null,null,{"$f":"ROUND(1/$G$30,6)","v":1.3415140000000001},null,{"$f":"ROUND(1/$I$30,6)","v":1.3415140000000001}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["                            "]

{"sheet":"Index I","index":133,"n_rows":21,"n_cols":3,"rows_kept":21,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[]
["SCHEDULE I"]
[]
["STATISTICAL DATA"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["I-1",null,"COMPARATIVE INCOME STATEMENT - TOTAL COMPANY"]
["I-2",null,"REVENUE STATISTICS - TOTAL COMPANY"]
["I-3",null,"SALES STATISTICS - TOTAL COMPANY"]

{"sheet":"I-1 Comp Income Statement","index":134,"n_rows":46,"n_cols":15,"rows_kept":46,"cut":false,"hidden":false,"merged":[[4,0,4,11],[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index I'!C19","v":"COMPARATIVE INCOME STATEMENT - TOTAL COMPANY"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index I'!$A$19","v":"SCHEDULE I-1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESSES: \"&'General Headers Index'!B72","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"+'General Headers Index'!B73","v":"C. INSCHO"}]
[]
[null,null,null,"MOST RECENT FIVE CALENDAR YEARS",null,null,null,null,null,null,"PROJECTED CALENDAR YEARS"]
[null,null,null,null,null,null,null,null,"UNADJUSTED","UNADJUSTED"]
["LINE",null,null,null,null,null,null,null,"BASE PERIOD","FORECAST"]
["NO.",null,"DESCRIPTION",{"$f":"E15-1","v":2021},{"$f":"F15-1","v":2022},{"$f":"G15-1","v":2023},{"$f":"H15-1","v":2024},{"$f":"YEAR(I15)-1","v":2025},{"$f":"'General Headers Index'!$B$7","v":"2026-08-31"},{"$f":"'General Headers Index'!$B$15","v":"2027-12-31"},{"$f":"YEAR(J15)+1","v":2028},{"$f":"K15+1","v":2029}]
[null,null,null,"$","$","$","$","$","$","$","$","$"]
[null,null,null,null,null,null,null,null,"[1]","[1]","[2]","[2]"]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$18:C18))","v":1},null,"OPERATING REVENUES"]
[{"$f":"IF(ISBLANK(C19),\"\",COUNTA($C$18:C19))","v":2},null,"GAS SERVICE",126089587.48999999,173247012.69,169191355.83000001,137151795.58000001,186978471.91999999,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K22","v":209001118.42999998},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K27","v":191472609.74000001},192555024.26164412,192555024.2616441]
[{"$f":"IF(ISBLANK(C20),\"\",COUNTA($C$18:C20))","v":3},null,"TRANSPORTATION",22119489.049999997,23662618.149999999,23321254.149999999,23401264.050000001,26854821.550000001,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K27+'C-2.1.A Oper Rev&Exp by Accts'!K28+'C-2.1.A Oper Rev&Exp by Accts'!K29","v":26761563.359999999},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K32+'C-2.1.B Oper Rev&Exp by Accts'!K33+'C-2.1.B Oper Rev&Exp by Accts'!K34","v":25007161.749999996},25148529.829016928,25148529.829016924,null,"BASE PERIOD","FORECASTED PERIOD"]
[{"$f":"IF(ISBLANK(C21),\"\",COUNTA($C$18:C21))","v":4},null,"OTHER REVENUE",9176879.9500000179,16510658.04999999,-3176694.7100000009,2941879.529999997,9612912.370000001,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K25+'C-2.1.A Oper Rev&Exp by Accts'!K26+'C-2.1.A Oper Rev&Exp by Accts'!K30++'C-2.1.A Oper Rev&Exp by Accts'!K31","v":10899367.994146002},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K30+'C-2.1.B Oper Rev&Exp by Accts'!K31+'C-2.1.B Oper Rev&Exp by Accts'!K35+'C-2.1.B Oper Rev&Exp by Accts'!K36","v":520624.42667099996},520624.42667099991,520624.42667100002,null,"Check C-1.A","Check C-1.B"]
[{"$f":"IF(ISBLANK(C22),\"\",COUNTA($C$18:C22))","v":5},null,"TOTAL OPERATING REVENUES",{"$f":"SUM(D19:D21)","v":157385956.49000001},213420288.88999999,189335915.27000001,163494939.16000003,223446205.84,246662049.78414595,217000395.91667101,218224178.51733205,218224178.51733202,null,{"$f":"+'C-1 Operating Income Summary'!E19","v":246662049.78414598},{"$f":"+'C-2 Adj Operating Income Sum'!M18","v":217000395.91667101}]
[{"$f":"IF(ISBLANK(C23),\"\",COUNTA($C$18:C23))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND(I22,0)=ROUND((N22),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(J22,0)=ROUND((O22),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C24),\"\",COUNTA($C$18:C24))","v":6},null,"OPERATING EXPENSES"]
[{"$f":"IF(ISBLANK(C25),\"\",COUNTA($C$18:C25))","v":7},null,"GAS PURCHASED",59413646.990000002,100523526.42000005,72059955.549999997,43512202.020000011,79589825.879999995,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K68-'C-2.1.A Oper Rev&Exp by Accts'!K64","v":101917603.64},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K69-'C-2.1.B Oper Rev&Exp by Accts'!K65","v":81721892.420000046},81721892.420000046,81721892.420000046]
[{"$f":"IF(ISBLANK(C26),\"\",COUNTA($C$18:C26))","v":8},null,"OPERATION",44023717.750000007,45616786.389999986,46717325.670000002,51859350.650000006,51518121.019999996,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K39+'C-2.1.A Oper Rev&Exp by Accts'!K44+'C-2.1.A Oper Rev&Exp by Accts'!K48+'C-2.1.A Oper Rev&Exp by Accts'!G56+'C-2.1.A Oper Rev&Exp by Accts'!K64+'C-2.1.A Oper Rev&Exp by Accts'!K80+'C-2.1.A Oper Rev&Exp by Accts'!K113+'C-2.1.A Oper Rev&Exp by Accts'!K120+'C-2.1.A Oper Rev&Exp by Accts'!K127+'C-2.1.A Oper Rev&Exp by Accts'!K140","v":51971917.410011977},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K45+'C-2.1.B Oper Rev&Exp by Accts'!K57+'C-2.1.B Oper Rev&Exp by Accts'!K65+'C-2.1.B Oper Rev&Exp by Accts'!K81+'C-2.1.B Oper Rev&Exp by Accts'!K114+'C-2.1.B Oper Rev&Exp by Accts'!K121+'C-2.1.B Oper Rev&Exp by Accts'!K128+'C-2.1.B Oper Rev&Exp by Accts'!K141","v":51209145.831174821},51068186.762329467,51068186.762329467]
[{"$f":"IF(ISBLANK(C27),\"\",COUNTA($C$18:C27))","v":9},null,"MAINTENANCE",7458936.5300000003,7650829.3999999985,7491097.46,8133373.5499999998,7682198.1400000006,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K105+'C-2.1.A Oper Rev&Exp by Accts'!K145","v":7349664.9535130886},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K49+'C-2.1.B Oper Rev&Exp by Accts'!K106+'C-2.1.B Oper Rev&Exp by Accts'!K146","v":6644238.6501637436},6625949.6184270876,6625949.6184270876]
[{"$f":"IF(ISBLANK(C28),\"\",COUNTA($C$18:C28))","v":10},null,"DEPRECIATION & DEPLETION",16811220.170000002,19639526.330000002,21399767.710000001,23258012.649999999,28932695.100000001,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K149","v":30566668.870484207},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K150","v":33251921.272831134},36293657.492967613,38302232.756513618]
[{"$f":"IF(ISBLANK(C29),\"\",COUNTA($C$18:C29))","v":11},null,"TAXES - OTHER THAN INCOME",7228771.4300000006,6505456.5999999996,4043831.6600000006,9627293.2799999993,8342758.0300000003,{"$f":"+'C-2.1.A Oper Rev&Exp by Accts'!K150+'C-2.1.A Oper Rev&Exp by Accts'!K151+'C-2.1.A Oper Rev&Exp by Accts'!K152","v":9786237.2832839992},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K151+'C-2.1.B Oper Rev&Exp by Accts'!K152+'C-2.1.B Oper Rev&Exp by Accts'!K153","v":10790849.789288001},11666167.511771996,12668680.256784,null,{"$f":"+SUM('C-1 Operating Income Summary'!E22:E25)","v":201592092.15729329},{"$f":"+SUM('C-2 Adj Operating Income Sum'!M21:M36)","v":183618047.96345776}]
[{"$f":"IF(ISBLANK(C30),\"\",COUNTA($C$18:C30))","v":12},null,"TOTAL OPERATING EXPENSES",{"$f":"SUM(D25:D29)","v":134936292.87},179936125.14000005,151711978.04999998,136390232.15000001,176065598.16999999,201592092.15729329,183618047.96345776,187375853.80549622,190386941.81405422,null,{"$f":"IF(ROUND(I30,0)=ROUND((N29),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(J30,0)=ROUND((O29),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C31),\"\",COUNTA($C$18:C31))","v":""}]
[{"$f":"IF(ISBLANK(C32),\"\",COUNTA($C$18:C32))","v":13},null,"OPERATING INCOME (LOSS)",{"$f":"D22-D30","v":22449663.620000005},33484163.74999994,37623937.220000029,27104707.01000002,47380607.670000017,45069957.626852661,33382347.953213245,30848324.711835831,27837236.703277797,null,{"$f":"+'C-1 Operating Income Summary'!E27","v":45069957.626852691},{"$f":"+'C-2 Adj Operating Income Sum'!M38","v":33382347.953213245}]
[{"$f":"IF(ISBLANK(C33),\"\",COUNTA($C$18:C33))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ROUND(I32,0)=ROUND((N32),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(J32,0)=ROUND((O32),0),\"OK\",\"CHECK\")","v":"OK"}]
[{"$f":"IF(ISBLANK(C34),\"\",COUNTA($C$18:C34))","v":14},null,"OTHER INCOME (DEDUCTIONS)"]
[{"$f":"IF(ISBLANK(C35),\"\",COUNTA($C$18:C35))","v":15},null,"INCOME FROM INVESTMENT IN SUBSIDIARY",437.22,-268.77,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(C36),\"\",COUNTA($C$18:C36))","v":16},null,"INTEREST INCOME AND OTHER, NET",1236554.9800000002,7675938.6699999999,4281635.0699999994,4503973.84,3596061.7999999993,{"$f":"-'C-2.2.A Total Co Accts Activ'!P130-I35","v":2835066.1358122337},{"$f":"-'C-2.2.B Total Co Accts Activ'!P134-J35","v":1936141.801781862},1126456.7256581564,1126456.725658156]
[{"$f":"IF(ISBLANK(C37),\"\",COUNTA($C$18:C37))","v":17},null,"INTEREST EXPENSE ",-7923077.3399999999,-9645351.9100000001,-10869820.300000001,-12082871.18,-13979218.680000002,{"$f":"-'C-2.2.A Total Co Accts Activ'!P124","v":-13610030.151140992},{"$f":"-'C-2.2.B Total Co Accts Activ'!P128","v":-16465116.995291362},-18060357.735251892,-20426574.402785163]
[{"$f":"IF(ISBLANK(C38),\"\",COUNTA($C$18:C38))","v":18},null,"TOTAL OTHER INCOME",{"$f":"SUM(D35:D37)","v":-6686085.1399999997},-1969682.0099999998,-6588185.2300000014,-7578897.3399999999,-10383156.880000003,-10774964.015328757,-14528975.1935095,-16933901.009593736,-19300117.677127007]
[{"$f":"IF(ISBLANK(C39),\"\",COUNTA($C$18:C39))","v":""}]
[{"$f":"IF(ISBLANK(C40),\"\",COUNTA($C$18:C40))","v":19},null,"INCOME BEFORE INCOME TAXES",{"$f":"D32+D38","v":15763578.480000004},31514481.739999942,31035751.990000028,19525809.67000002,36997450.790000014,34294993.611523904,18853372.759703744,13914423.702242095,8537119.0261507891,null,"BASE PERIOD","FORECASTED PERIOD"]
[{"$f":"IF(ISBLANK(C41),\"\",COUNTA($C$18:C41))","v":20},null,"INCOME TAXES",3359116,7198360,5990779,2972507.71,8467899,{"$f":"'C-2.2.A Total Co Accts Activ'!P117","v":8103485.5435255915},{"$f":"'C-2.2.B Total Co Accts Activ'!P121","v":3178377.0817666631},7696657.0156030385,6945390.5574678108,null,"Check C-2.2.A","Check C-2.2.B"]
[{"$f":"IF(ISBLANK(C42),\"\",COUNTA($C$18:C42))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"-'C-2.2.A Total Co Accts Activ'!P132","v":26191508.067998409},{"$f":"-'C-2.2.B Total Co Accts Activ'!P136","v":15674995.677937144}]
[{"$f":"IF(ISBLANK(C43),\"\",COUNTA($C$18:C43))","v":21},null,"NET INCOME (LOSS)",{"$f":"D40-D41","v":12404462.480000004},24316121.739999942,25044972.990000028,16553301.96000002,28529551.790000014,26191508.067998312,15674995.677937081,6217766.6866390565,1591728.4686829783,null,{"$f":"IF(ROUND(I43,0)=ROUND((N42),0),\"OK\",\"CHECK\")","v":"OK"},{"$f":"IF(ROUND(J43,0)=ROUND((O42),0),\"OK\",\"CHECK\")","v":"OK"}]
[]
[null,"[1]  Unbilled Revenue is not included in the forecasted months of the Base and Forecast Period.  Additionally, the Forecast Period does not include the revenue from this case."]
[null,"[2]  Projected calendar years 2028 and 2029 do not reflect what is presented in the current case or potential subsequent cases, if any."]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index I'!$C$20","v":"REVENUE STATISTICS - TOTAL COMPANY"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index I'!$A$20","v":"SCHEDULE I-2"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 1"]
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[]
[null,null,null,"MOST RECENT FIVE CALENDAR YEARS",null,null,null,null,null,null,"PROJECTED CALENDAR YEARS"]
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[{"$f":"IF(ISBLANK(B16),\"\",COUNTA($B16:B$18))","v":1},"SALES REVENUE BY CUSTOMER CLASS"]
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[3,null,"COMMERCIAL",36980257.420000002,54637928.009999998,52841131.670000002,41545376.469999999,59508638.979999997,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K18","v":66020405.419999994},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K19+'C-2.1.B Oper Rev&Exp by Accts'!K20","v":59659397.950000003},45033129,45033129]
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[5,null,"PUBLIC UTILITIES",81230.41,112418.69,93096.97,75272.66,99597.02,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K21","v":106959.34000000001},{"$f":"'C-2.1.B Oper Rev&Exp by Accts'!K25+'C-2.1.B Oper Rev&Exp by Accts'!K26","v":111177.67999999998},46237,46237]
[{"$f":"A20+1","v":6},null,"OTHER",16861.96,1602.62,-9050.23,1654.33,-2123.83,{"$f":"'C-2.1.A Oper Rev&Exp by Accts'!K20","v":-3665.3999999999987},0,0,0]
[7,null,"UNBILLED",1971232.9000000001,8538881.3299999982,-7704017.2800000003,-559628.47,5402181.4500000002,9859490.959999999,0,0,0]
[{"$f":"A22+1","v":8},null,null,{"$f":"SUM(D17:D22)","v":128060820.38999999},{"$f":"SUM(E17:E22)","v":181785894.01999998},{"$f":"SUM(F17:F22)","v":161487338.55000001},{"$f":"SUM(G17:G22)","v":136592167.11000001},192380653.36999997,218860609.38999999,{"$f":"SUM(J17:J22)","v":191472609.73999998},165850623,165850623]
[]
[{"$f":"A23+1","v":9},"TRANSPORTATION REVENUE BY CUSTOMER CLASS"]
[{"$f":"A25+1","v":10},null,"RESIDENTIAL",7665201.5800000001,7901726.8899999997,7623160.8899999997,7182375.2000000002,8112217.25,7858239.1300000008,{"$f":"+'C-2.1.B Oper Rev&Exp by Accts'!K32","v":7391398.3299999991},7435000,7435000]
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[]
[{"$f":"A30+1","v":15},null,"TOTAL REVENUE",{"$f":"D23+D30","v":150180309.44},{"$f":"E23+E30","v":205448512.16999999},{"$f":"F23+F30","v":184808592.70000002},{"$f":"G23+G30","v":159993431.16000003},219235474.91999999,245622172.75,216479771.48999998,189848623,189848623]
[]
[{"$f":"A32+1","v":16},"NUMBER OF SALES CUSTOMERS BY CLASS"]
[{"$f":"A34+1","v":17},null,"RESIDENTIAL",109391,111513,112698,113714,114932,112726,114858,113867,113867]
[18,null,"COMMERCIAL",11338,11907,12033,12152,12238,11843,12196,11986,11986]
[19,null,"INDUSTRIAL",45,56,52,50,48,50,49,54,54]
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[21,null,"OTHER",0,0,0,0,0,0,0,0,0]
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[]
[{"$f":"A40+1","v":23},"NUMBER OF TRANSPORTATION CUSTOMERS BY CLASS"]
[{"$f":"A42+1","v":24},null,"RESIDENTIAL",14267,12466,11447,10702,10041,10041,10041,10702,10702]
[{"$f":"A43+1","v":25},null,"COMMERCIAL",2643,2025,1892,1805,1718,1733,1712,1848,1848]
[{"$f":"A44+1","v":26},null,"INDUSTRIAL",66,62,61,61,63,63,64,59,59]
[{"$f":"A45+1","v":27},null,null,{"$f":"SUM(D43:D45)","v":16976},{"$f":"SUM(E43:E45)","v":14553},{"$f":"SUM(F43:F45)","v":13400},{"$f":"SUM(G43:G45)","v":12568},11822,11837,11817,12609,12609]
[]
[{"$f":"A46+1","v":28},null,"TOTAL CUSTOMERS",{"$f":"D40+D46","v":137752},{"$f":"E40+E46","v":138031},138185,138486,139042,136458,138922,138518,138518]
[]
[{"$f":"A48+1","v":29},"AVERAGE SALES REVENUE PER CLASS"]
[{"$f":"A50+1","v":30},null,"RESIDENTIAL",{"$f":"ROUND(D17/D35,0)","v":796},{"$f":"ROUND(E17/E35,0)","v":1038},1011,823,1084,1242,1124,{"$f":"K17/K35","v":1047.9765164621883},1047.9765164621883]
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[{"$f":"A53+1","v":33},null,"PUBLIC UTILITIES",40615,56209,46548,37636,49799,53480,55589,23118.5,23118.5]
[{"$f":"A54+1","v":34},null,"OTHER",{"$f":"IF(D39=0,0,ROUND(D21/D39,0))","v":0},{"$f":"IF(E39=0,0,ROUND(E21/E39,0))","v":0},0,0,0,0,0,0,0]
[]
[{"$f":"A55+1","v":35},"AVERAGE TRANSPORTATION REVENUE PER CLASS"]
[{"$f":"A57+1","v":36},null,"RESIDENTIAL",{"$f":"ROUND(D26/D43,0)","v":537},{"$f":"ROUND(E26/E43,0)","v":634},666,671,808,783,736,695,695]
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[]
[null,{"$f":"'I-1 Comp Income Statement'!B45","v":"[1]  Unbilled Revenue is not included in the forecasted months of the Base and Forecast Period.  Additionally, the Forecast Period does not include the revenue from this case."}]
[null,{"$f":"'I-1 Comp Income Statement'!B46","v":"[2]  Projected calendar years 2028 and 2029 do not reflect what is presented in the current case or potential subsequent cases, if any."}]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index I'!$C$21","v":"SALES STATISTICS - TOTAL COMPANY"}]
[{"$f":"'General Headers Index'!B9","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index I'!$A$21","v":"SCHEDULE I-3"}]
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[null,null,"MOST RECENT FIVE CALENDAR YEARS",null,null,null,null,null,null,"PROJECTED CALENDAR YEARS"]
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[1,"SALES BY CUSTOMER CLASS"]
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[{"$f":"A18+1","v":3},"COMMERCIAL",3742024.2,4223109,3828324.8,4023448.7,4817276.5,4848994.6999999993,4419233.0999999996,4493000,4493000]
[{"$f":"A19+1","v":4},"INDUSTRIAL",274966.3,242125.7,236425.8,281580.59999999998,311994.09999999998,283892.99999999994,268066.3,359000,359000]
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[{"$f":"A21+1","v":6},"OTHER",2019.4,-373.9,-226.4,295,-826,-255,0,0,0]
[]
[{"$f":"A22+1","v":7},"TOTAL",{"$f":"SUM(C18:C22)","v":10898903.4},11733214.6,10199813.200000001,{"$f":"SUM(F18:F22)","v":10620136.700000001},12659677.299999999,12962194.399999999,12072045.5,12305000,12305000]
[]
[{"$f":"A24+1","v":8},"NUMBER OF SALES CUSTOMERS BY CLASS"]
[{"$f":"A26+1","v":9},"RESIDENTIAL",{"$f":"'I-2 Revenue Stats'!D35","v":109391},{"$f":"'I-2 Revenue Stats'!E35","v":111513},{"$f":"'I-2 Revenue Stats'!F35","v":112698},{"$f":"'I-2 Revenue Stats'!G35","v":113714},{"$f":"'I-2 Revenue Stats'!H35","v":114932},{"$f":"'I-2 Revenue Stats'!I35","v":112726},{"$f":"'I-2 Revenue Stats'!J35","v":114858},{"$f":"'I-2 Revenue Stats'!K35","v":113867},{"$f":"'I-2 Revenue Stats'!L35","v":113867}]
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[{"$f":"A28+1","v":11},"INDUSTRIAL",{"$f":"'I-2 Revenue Stats'!D37","v":45},{"$f":"'I-2 Revenue Stats'!E37","v":56},{"$f":"'I-2 Revenue Stats'!F37","v":52},{"$f":"'I-2 Revenue Stats'!G37","v":50},{"$f":"'I-2 Revenue Stats'!H37","v":48},{"$f":"'I-2 Revenue Stats'!I37","v":50},{"$f":"'I-2 Revenue Stats'!J37","v":49},{"$f":"'I-2 Revenue Stats'!K37","v":54},{"$f":"'I-2 Revenue Stats'!L37","v":54}]
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[{"$f":"A30+1","v":13},"OTHER",{"$f":"'I-2 Revenue Stats'!D39","v":0},{"$f":"'I-2 Revenue Stats'!E39","v":0},{"$f":"'I-2 Revenue Stats'!F39","v":0},{"$f":"'I-2 Revenue Stats'!G39","v":0},{"$f":"'I-2 Revenue Stats'!H39","v":0},{"$f":"'I-2 Revenue Stats'!I39","v":0},{"$f":"'I-2 Revenue Stats'!J39","v":0},{"$f":"'I-2 Revenue Stats'!K39","v":0},{"$f":"'I-2 Revenue Stats'!L39","v":0}]
[]
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[]
[{"$f":"A33+1","v":15},"AVERAGE SALES PER CLASS"]
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[]
[null,"[1]  Unbilled volumes are not included in the forecasted months of the Base and Forecast Period. "]
[null,{"$f":"'I-1 Comp Income Statement'!B46","v":"[2]  Projected calendar years 2028 and 2029 do not reflect what is presented in the current case or potential subsequent cases, if any."}]

{"sheet":"Index J","index":137,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
[]
["SCHEDULE J"]
[]
["COST OF CAPITAL"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["J-1",null,"COST OF CAPITAL SUMMARY"]
["J-1.1 / J-1.2",null,"AVG. FORECASTED PERIOD CAPITAL STRUCTURE"]
["J-2",null,"EMBEDDED COST OF SHORT-TERM DEBT"]
["J-3",null,"EMBEDDED COST OF LONG-TERM DEBT"]
["J-4",null,"EMBEDDED COST OF PREFERRED STOCK"]

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[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index J'!$C$19","v":"COST OF CAPITAL SUMMARY"}]
[{"$f":"'General Headers Index'!B10","v":"AS OF AUGUST 31, 2026"}]
[]
[{"$f":"'General Headers Index'!$B$33","v":"DATA:___X___BASE PERIOD_______FORECASTED PERIOD"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index J'!$A$19","v":"SCHEDULE J-1"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,"SHEET 1 OF 2"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!$B$75","v":"WITNESS: V. V. REA"}]
[]
["LINE",null,null,null,"WORKPAPER",null,null,null,"PERCENT",null,null,null,"WEIGHTED"]
["NO.",null,"CLASS OF CAPITAL",null,"REFERENCE",null,"AMOUNT",null,"OF TOTAL",null,"COST RATE",null,"COST"]
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[]
[{"$f":"IF(ISBLANK(C15),\"\",COUNTA($C$15:C15))","v":1},null,"SHORT-TERM DEBT",null,"(1)",null,5360608,null,{"$f":"ROUND(G15/$G$23,5)","v":8.2699999999999996E-3},null,4.6510000000000003E-2,null,{"$f":"ROUND(K15*I15,5)","v":3.8000000000000002E-4}]
[{"$f":"IF(ISBLANK(C16),\"\",COUNTA($C$15:C16))","v":""}]
[{"$f":"IF(ISBLANK(C17),\"\",COUNTA($C$15:C17))","v":2},null,"LONG-TERM DEBT",null,"(1)",null,288000000,null,{"$f":"ROUND(G17/$G$23,5)","v":0.44457000000000002},null,4.8129999999999999E-2,null,{"$f":"ROUND(K17*I17,5)","v":2.1399999999999999E-2}]
[{"$f":"IF(ISBLANK(C18),\"\",COUNTA($C$15:C18))","v":""}]
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["COLUMBIA GAS OF KENTUCKY, INC. HAS NO PREFERRED STOCK OUTSTANDING AT THIS TIME."]
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["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
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["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"'General Headers Index'!B17","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
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[{"$f":"IF(ISBLANK(B26),\"\",COUNTA($B$18:B26))","v":9},"   GAS PLANT HELD FOR FUTURE USE",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
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[{"$f":"IF(ISBLANK(B32),\"\",COUNTA($B$18:B32))","v":14},"   CONSTRUCTION WORK IN PROGRESS [1]"]
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[]
["[1] Indicated items above (Capitalized Leases, Right of Use, and Construction Work In Progress plant) are not included in the calculation of Total Company Rate Base."]
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[null,null,null,null,"END OF","END OF"]
["LINE",null,null,null,"FORECASTED","BASE",{"$f":"$G$15","v":"MOST RECENT CALENDAR YEARS - AS REPORTED"}]
["NO.","DESCRIPTION",null,null,"PERIOD [1]","PERIOD",{"$f":"$G$16","v":2025},{"$f":"$H$16","v":2024},{"$f":"$I$16","v":2023},{"$f":"$J$16","v":2022},{"$f":"$K$16","v":2021},{"$f":"$L$16","v":2020},{"$f":"$M$16","v":2019},{"$f":"$N$16","v":2018},{"$f":"$O$16","v":2017},{"$f":"$P$16","v":2016},{"$f":"$Q$16","v":2015}]
[]
[{"$f":"IF(ISBLANK(B60),\"\",COUNTA($B$60:B60))","v":1},"CAPITAL STRUCTURE: ($000)"]
[{"$f":"IF(ISBLANK(B61),\"\",COUNTA($B$60:B61))","v":2}," (BASED ON YEAR-END ACCOUNTS)"]
[{"$f":"IF(ISBLANK(B62),\"\",COUNTA($B$60:B62))","v":3},"  SHORT-TERM DEBT",null,null,{"$f":"'J-1 Cost of Capital Summary'!G16/1000","v":8870.1450000000004},{"$f":"'J-1 Base Period Cost of Capital'!G15/1000","v":5360.6080000000002},0,0,17542.622230000001,51607.683080000003,32181.363989999998,34268,21860,7375,27826,7014,0,null,0]
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[{"$f":"IF(ISBLANK(B68),\"\",COUNTA($B$60:B68))","v":8},"CONDENSED INCOME STATEMENT DATA: ($000)"]
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[{"$f":"IF(ISBLANK(B77),\"\",COUNTA($B$60:B77))","v":17},"  AFUDC",null,null,{"$f":"-('C-2.2.B Total Co Accts Activ'!P127+'C-2.2.B Total Co Accts Activ'!P132)/1000","v":1982.6647266086684},{"$f":"-('C-2.2.A Total Co Accts Activ'!P123+'C-2.2.A Total Co Accts Activ'!P128)/1000","v":1279.899081146832},423.99236999999994,252.59057000000001,-548.65863000000002,150.42879000000002,210.25440999999998,131,218,151,108,59,106]
[{"$f":"IF(ISBLANK(B78),\"\",COUNTA($B$60:B78))","v":18},"  OTHER INCOME NET",null,null,{"$f":"-('C-2.2.B Total Co Accts Activ'!P131+'C-2.2.B Total Co Accts Activ'!P133)/1000","v":494.73622389762528},{"$f":"-('C-2.2.A Total Co Accts Activ'!P127+'C-2.2.A Total Co Accts Activ'!P129)/1000","v":2126.6992402823125},50679.816699999981,4765.6799899999969,5518.894590000009,6087.8815099999938,863.14404999999897,1066,2863,2598,3494,2270,3461]
[{"$f":"IF(ISBLANK(B79),\"\",COUNTA($B$60:B79))","v":19},"  INCOME AVAILABLE FOR FIXED CHARGES",null,null,{"$f":"E76+E77+E78","v":32681.371821952889},{"$f":"F76+F77+F78","v":40373.070404756305},{"$f":"G76+G77+G78","v":42897.62706999998},{"$f":"H76+H77+H78","v":29150.469859999925},{"$f":"I76+I77+I78","v":36603.394180000025},34393.452049999942,20452.143080000005,19165,22352,24226,18913,15431,16843]
[{"$f":"IF(ISBLANK(B80),\"\",COUNTA($B$60:B80))","v":20},"  INTEREST CHARGES",null,null,{"$f":"SUM('C-2.2.B Total Co Accts Activ'!P125:P126)/1000","v":17006.376144015798},{"$f":"SUM('C-2.2.A Total Co Accts Activ'!P121:P122)/1000","v":13992.1653367579},14368.075279999999,12597.1679,11558.421190000001,10077.330310000001,8047.6805999999997,7588,7001,6379,6232,5550,5721]
[{"$f":"IF(ISBLANK(B81),\"\",COUNTA($B$60:B81))","v":21},"  NET INCOME",null,null,{"$f":"E79-E80","v":15674.995677937091},{"$f":"F79-F80","v":26380.905067998407},{"$f":"G79-G80","v":28529.551789999983},16553.301959999924,25044.972990000024,24316.12173999994,12404.462480000006,11577,{"$f":"M79-M80","v":15351},{"$f":"N79-N80","v":17847},{"$f":"O79-O80","v":12681},{"$f":"P79-P80","v":9881},{"$f":"Q79-Q80","v":11122}]
[{"$f":"IF(ISBLANK(B82),\"\",COUNTA($B$60:B82))","v":22},"  CUMULATIVE CHANGE IN ACCTG PRIN",null,null,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A"]
[{"$f":"IF(ISBLANK(B83),\"\",COUNTA($B$60:B83))","v":23},"  EARNINGS AVAILABLE FOR COMMON EQUITY",null,null,{"$f":"E81","v":15674.995677937091},{"$f":"F81","v":26380.905067998407},{"$f":"G81+G82","v":28529.551789999983},16553.301959999924,25044.972990000024,24316.12173999994,12404.462480000006,11577,15351,17847,12681,9881,11122]
[{"$f":"IF(ISBLANK(B84),\"\",COUNTA($B$60:B84))","v":""}]
[{"$f":"IF(ISBLANK(B85),\"\",COUNTA($B$60:B85))","v":24},"  AFUDC - % OF NET INCOME",null,null,{"$f":"ROUND(E77/E83,4)","v":0.1265},{"$f":"ROUND(F77/F83,4)","v":4.8500000000000001E-2},{"$f":"ROUND(G77/G83,4)","v":1.49E-2},1.5299999999999999E-2,-2.1899999999999999E-2,6.1999999999999998E-3,1.6899999999999998E-2,1.1299999999999999E-2,1.4200000000000001E-2,8.5000000000000006E-3,8.5000000000000006E-3,6.0000000000000001E-3,9.4999999999999998E-3]
[{"$f":"IF(ISBLANK(B86),\"\",COUNTA($B$60:B86))","v":25},"  AFUDC - % OF EARNINGS AVAILABLE "]
[{"$f":"IF(ISBLANK(B87),\"\",COUNTA($B$60:B87))","v":26},"   FOR COMMON EQUITY",null,null,{"$f":"ROUND(E77/E83,4)","v":0.1265},{"$f":"ROUND(F77/F83,4)","v":4.8500000000000001E-2},{"$f":"ROUND(G77/G83,4)","v":1.49E-2},1.5299999999999999E-2,-2.1899999999999999E-2,6.1999999999999998E-3,1.6899999999999998E-2,1.1299999999999999E-2,1.4200000000000001E-2,8.5000000000000006E-3,8.5000000000000006E-3,6.0000000000000001E-3,9.4999999999999998E-3]
[]
["[1]  The Forecast Period does not include the revenue from this case."]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"COMPARATIVE FINANCIAL DATA"}]
[{"$f":"A4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"A5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
["DATA:__X___BASE PERIOD___X___FORECASTED PERIOD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SCHEDULE K"]
[{"$f":"A8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 3 OF 4"]
["WORKPAPER REFERENCE NO(S).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q51","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q52","v":"L. BLACK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q53","v":"C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q54","v":"V. V. REA"}]
[]
[null,null,null,null,"END OF","END OF"]
["LINE",null,null,null,"FORECASTED","BASE",{"$f":"$G$15","v":"MOST RECENT CALENDAR YEARS - AS REPORTED"}]
["NO.","DESCRIPTION",null,null,"PERIOD","PERIOD",{"$f":"$G$16","v":2025},{"$f":"$H$16","v":2024},{"$f":"$I$16","v":2023},{"$f":"$J$16","v":2022},{"$f":"$K$16","v":2021},{"$f":"$L$16","v":2020},{"$f":"$M$16","v":2019},{"$f":"$N$16","v":2018},{"$f":"$O$16","v":2017},{"$f":"$P$16","v":2016},{"$f":"$Q$16","v":2015}]
[]
[{"$f":"IF(ISBLANK(B108),\"\",COUNTA($B$108:B108))","v":1},"COSTS OF CAPITAL"]
[{"$f":"IF(ISBLANK(B109),\"\",COUNTA($B$108:B109))","v":2},"  EMBEDDED COST OF SHORT-TERM DEBT (%)",null,null,{"$f":"'J-1 Cost of Capital Summary'!K16","v":0.05},{"$f":"'J-1 Base Period Cost of Capital'!K15","v":4.6510000000000003E-2},0.04,4.7800000000000002E-2,6.1899999999999997E-2,4.48E-2,2E-3,2.3E-3,1.9300000000000001E-2,2.86E-2,1.7299999999999999E-2,1.21E-2,7.1999999999999998E-3]
[{"$f":"IF(ISBLANK(B110),\"\",COUNTA($B$108:B110))","v":3},"  EMBEDDED COST OF LONG-TERM DEBT (%)",null,null,{"$f":"'J-1 Cost of Capital Summary'!K18","v":5.0840000000000003E-2},{"$f":"'J-1 Base Period Cost of Capital'!K17","v":4.8129999999999999E-2},4.8000000000000001E-2,4.8000000000000001E-2,4.6800000000000001E-2,4.3999999999999997E-2,4.3999999999999997E-2,4.9599999999999998E-2,5.11E-2,5.2699999999999997E-2,5.3400000000000003E-2,5.3400000000000003E-2,5.8200000000000002E-2]
[{"$f":"IF(ISBLANK(B111),\"\",COUNTA($B$108:B111))","v":4},"  EMBEDDED COST OF PREFERRED STOCK (%)",null,null,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A"]
[{"$f":"IF(ISBLANK(B112),\"\",COUNTA($B$108:B112))","v":""}]
[{"$f":"IF(ISBLANK(B113),\"\",COUNTA($B$108:B113))","v":5},"FIXED CHARGE COVERAGE:"]
[{"$f":"IF(ISBLANK(B114),\"\",COUNTA($B$108:B114))","v":6},"  PRE-TAX INTEREST COVERAGE",null,null,{"$f":"(E69-E71+E78)/(E80-E77)","v":2.2549078077910507},{"$f":"(F69-F71+F78)/(F80-F77)","v":3.712686307707167},{"$f":"(G69-G71+G78)/(G80-G77)","v":3.634503396681251},{"$f":"(H69-H71+H78)/(H80-H77)","v":2.5817317311098185},3.5634382899443069,3.9863440954131613,2.9745489277775268,3.0773769612444681,3.7327141382868936,4.5645472061657033,4.0754408883082949,3.613367328355491,{"$f":"(Q69-Q71+Q78)/(Q80-Q77)","v":4.4076580587711485}]
[{"$f":"IF(ISBLANK(B115),\"\",COUNTA($B$108:B115))","v":7},"  PRE-TAX INTEREST COVERAGE (EXCLUDING AFUDC)",null,null,{"$f":"(E69-E71+E78)/E80","v":1.9920225149807447},{"$f":"(F69-F71+F78)/F80","v":3.373077413768677},{"$f":"(G69-G71+G78)/G80","v":3.5272516125068623},{"$f":"(H69-H71+H78)/H80","v":2.5299644533593875},3.7325886555618788,3.9268381647400754,2.8968356013035614,3.0242488139167105,3.6164833595200685,4.4564978836808278,4.0048138639281126,3.5749549549549551,{"$f":"(Q69-Q71+Q78)/Q80","v":4.3259919594476486}]
[{"$f":"IF(ISBLANK(B116),\"\",COUNTA($B$108:B116))","v":8},"  AFTER TAX INTEREST COVERAGE",null,null,{"$f":"(E76+E78)/(E80-E77)","v":2.0433504240353924},{"$f":"(F76+F78)/(F80-F77)","v":3.0752322628826425},{"$f":"(G76+G78)/(G80-G77)","v":3.0459969991672966},{"$f":"(H76+H78)/(H80-H77)","v":2.3409371189867967},3.0686221089108199,3.4495177766203868,2.582721441871723,2.5525010057663939,3.263157894736842,3.8656069364161851,3.0707054212932725,2.7994900746676379,{"$f":"(Q76+Q78)/(Q80-Q77)","v":2.9807658058771147}]
[{"$f":"IF(ISBLANK(B117),\"\",COUNTA($B$108:B117))","v":9},"  AFTER TAX INTEREST COVERAGE (EXCLUDING AFUDC)",null,null,{"$f":"(E76+E78)/E80","v":1.8051292547793305},{"$f":"(F76+F78)/F80","v":2.7939329176528793},{"$f":"(G76+G78)/G80","v":2.9561116483793914},{"$f":"(H76+H78)/H80","v":2.2939981049232441},3.2142843905137211,3.3980252910852475,2.5152450346998121,2.5084343700579863,3.1615483502356807,3.7741025239065684,3.0174903722721438,2.7697297297297299,{"$f":"(Q76+Q78)/Q80","v":2.9255374934452019}]
[{"$f":"IF(ISBLANK(B118),\"\",COUNTA($B$108:B118))","v":10},"  INDENTURE PROVISION COVERAGE",null,null,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A"]
[{"$f":"IF(ISBLANK(B119),\"\",COUNTA($B$108:B119))","v":11},"  AFTER TAX FIXED CHARGE COVERAGE",null,null,{"$f":"E83/(E80-E77)","v":1.0433504240353924},{"$f":"F83/(F80-F77)","v":2.0752322628826421},{"$f":"G83/(G80-G77)","v":2.0459969991672966},{"$f":"H83/(H80-H77)","v":1.3409371189867967},2.0686221089108194,2.4495177766203868,1.582721441871723,1.5525010057663939,2.263157894736842,2.8656069364161851,2.0707054212932725,1.7994900746676379,{"$f":"Q83/(Q80-Q77)","v":1.9807658058771149}]
[{"$f":"IF(ISBLANK(B120),\"\",COUNTA($B$108:B120))","v":""}]
[{"$f":"IF(ISBLANK(B121),\"\",COUNTA($B$108:B121))","v":12},"STOCK AND BOND RATINGS:"]
[{"$f":"IF(ISBLANK(B122),\"\",COUNTA($B$108:B122))","v":13},"  MOODY'S BOND RATING",null,null,"N/A",null,"All Columbia Gas of Kentucky, Inc's. stock is held by NiSource Distribution Group, Inc."]
[{"$f":"IF(ISBLANK(B123),\"\",COUNTA($B$108:B123))","v":14},"  S&P BOND RATING",null,null,"N/A",null,"The stock is not publicly traded."]
[{"$f":"IF(ISBLANK(B124),\"\",COUNTA($B$108:B124))","v":15},"  MOODY'S PREFERRED STOCK RATING",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B125),\"\",COUNTA($B$108:B125))","v":16},"  S&P PREFERRED STOCK RATING",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B126),\"\",COUNTA($B$108:B126))","v":""}]
[{"$f":"IF(ISBLANK(B127),\"\",COUNTA($B$108:B127))","v":17},"COMMON STOCK RELATED DATA:"]
[{"$f":"IF(ISBLANK(B128),\"\",COUNTA($B$108:B128))","v":18},"  SHARES OUTSTANDING YEAR END (000)",null,null,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248]
[{"$f":"IF(ISBLANK(B129),\"\",COUNTA($B$108:B129))","v":19},"  SHARES OUTSTANDING - WEIGHTED"]
[{"$f":"IF(ISBLANK(B130),\"\",COUNTA($B$108:B130))","v":20},"   AVERAGE (MONTHLY) (000)",null,null,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248,952248]
[{"$f":"IF(ISBLANK(B131),\"\",COUNTA($B$108:B131))","v":21},"  EARNINGS PER SHARE - WEIGHTED AVG. ($)",null,null,{"$f":"IFERROR((E83*1000)/E128,0)","v":16.461043423495866},{"$f":"IFERROR((F83*1000)/F128,0)","v":27.703817774359628},{"$f":"IFERROR((G83*1000)/G128,0)","v":29.960211825070765},{"$f":"IFERROR((H83*1000)/H128,0)","v":17.383393779771577},{"$f":"IFERROR((I83*1000)/I128,0)","v":26.300893244196917},25.535492581764348,13.02650410397292,12.157547193588226,16.12080046374474,18.74196637850644,13.316909040502054,10.376498559198865,11.679730490376457]
[{"$f":"IF(ISBLANK(B132),\"\",COUNTA($B$108:B132))","v":22},"  DIVIDENDS PAID PER SHARE ($)",null,null,{"$f":"IFERROR(ROUND(0/E128,2),0)","v":0},{"$f":"IFERROR(ROUND(0/F128,2),0)","v":0},{"$f":"IFERROR(ROUND(0/G128,2),0)","v":0},{"$f":"IFERROR(ROUND(0/H128,2),0)","v":0},{"$f":"IFERROR(ROUND(0/I128,2),0)","v":0},0,0,0,0,0,{"$f":"IFERROR(ROUND(4000000/O128,2),0)","v":4.2},{"$f":"IFERROR(ROUND(8000000/P128,2),0)","v":8.4},{"$f":"IFERROR(ROUND(2000000/Q128,2),0)","v":2.1}]
[{"$f":"IF(ISBLANK(B133),\"\",COUNTA($B$108:B133))","v":23},"  DIVIDENDS DECLARED PER SHARE ($)",null,null,{"$f":"E132","v":0},{"$f":"F132","v":0},{"$f":"G132","v":0},{"$f":"H132","v":0},{"$f":"I132","v":0},0,0,0,0,0,4.2,8.4,2.1]
[{"$f":"IF(ISBLANK(B134),\"\",COUNTA($B$108:B134))","v":24},"  DIVIDEND PAYOUT RATIO (DECLARED"]
[{"$f":"IF(ISBLANK(B135),\"\",COUNTA($B$108:B135))","v":25},"   BASIS) (%)",null,null,{"$f":"ROUND(0/7442000,2)","v":0},0,0,0,0,0,0,0,0,0,0,0.4,0.72]
[{"$f":"IF(ISBLANK(B136),\"\",COUNTA($B$108:B136))","v":26},"  MARKET PRICE - HIGH (LOW)"]
[{"$f":"IF(ISBLANK(B137),\"\",COUNTA($B$108:B137))","v":27},"   1ST QUARTER - HIGH ($)",null,null,"N/A",null,"All Columbia Gas of Kentucky, Inc's. stock is held by NiSource Distribution Group, Inc."]
[{"$f":"IF(ISBLANK(B138),\"\",COUNTA($B$108:B138))","v":28},"   1ST QUARTER - LOW ($)",null,null,"N/A",null,"The stock is not publicly traded."]
[{"$f":"IF(ISBLANK(B139),\"\",COUNTA($B$108:B139))","v":29},"   2ND QUARTER - HIGH ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B140),\"\",COUNTA($B$108:B140))","v":30},"   2ND QUARTER - LOW ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B141),\"\",COUNTA($B$108:B141))","v":31},"   3RD QUARTER - HIGH ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B142),\"\",COUNTA($B$108:B142))","v":32},"   3RD QUARTER - LOW ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B143),\"\",COUNTA($B$108:B143))","v":33},"   4TH QUARTER - HIGH ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B144),\"\",COUNTA($B$108:B144))","v":34},"   4TH QUARTER - LOW ($)",null,null,"N/A"]
[{"$f":"IF(ISBLANK(B145),\"\",COUNTA($B$108:B145))","v":35},"  BOOK VALUE PER SHARE (YEAR-END) ($)",null,null,{"$f":"IFERROR((E65*1000)/E128,0)","v":410.48474557048166},372.23706324402889,352.96620118918594,323.00598936411518,305.62259558434357,279.32170234014677,235.93371755047002,195.60345624249146,177.14397929951022,161.02212868916502,139.654795809495,126.33788676899295,120.16092446505532]
[]
[{"$f":"A1","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"A2","v":"CASE NO. 2026 - 00099"}]
[{"$f":"A3","v":"COMPARATIVE FINANCIAL DATA"}]
[{"$f":"A4","v":"BASE PERIOD: TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[{"$f":"A5","v":"FORECASTED TEST PERIOD: TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
["DATA:__X___BASE PERIOD___X___FORECASTED PERIOD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SCHEDULE K"]
[{"$f":"A8","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHEET 4 OF 4"]
["WORKPAPER REFERENCE NO(S).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q99","v":"WITNESSES: N. DAVIS"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q100","v":"L. BLACK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q101","v":"C. INSCHO"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q102","v":"V. V. REA"}]
[]
[null,null,null,null,"END OF","END OF"]
["LINE",null,null,null,"FORECASTED","BASE",{"$f":"$G$15","v":"MOST RECENT CALENDAR YEARS - AS REPORTED"}]
["NO.","DESCRIPTION",null,null,"PERIOD","PERIOD",{"$f":"$G$16","v":2025},{"$f":"$H$16","v":2024},{"$f":"$I$16","v":2023},{"$f":"$J$16","v":2022},{"$f":"$K$16","v":2021},{"$f":"$L$16","v":2020},{"$f":"$M$16","v":2019},{"$f":"$N$16","v":2018},{"$f":"$O$16","v":2017},{"$f":"$P$16","v":2016},{"$f":"$Q$16","v":2015}]
[]
[{"$f":"IF(ISBLANK(B164),\"\",COUNTA($B$164:B164))","v":1},"RATE OF RETURN MEARSURES:"]
[{"$f":"IF(ISBLANK(B165),\"\",COUNTA($B$164:B165))","v":2},"  RETURN ON COMMON EQUITY (AVERAGE)",null,null,{"$f":"E81/((E65+G65)/2)","v":4.3122727120483255E-2},{"$f":"F81/((F65+L65)/2)","v":9.7576051104670311E-2},{"$f":"G81/((G65+H65)/2)","v":8.8643326585809798E-2},5.5305769403396897E-2,8.9926146258774417E-2,9.9117802922617557E-2,6.0372569943291342E-2,6.5232090334358839E-2,9.534249638218982E-2,0.12466514621802954,0.10012989012637638,8.4191063699260424E-2,{"$f":"Q81/((Q65+S65)/2)","v":9.8895626967331188E-2}]
[{"$f":"IF(ISBLANK(B166),\"\",COUNTA($B$164:B166))","v":3},"  RETURN ON TOTAL CAPITAL (AVERAGE)",null,null,{"$f":"E81/((E62+E63+E65+G62+G63+G65)/2)","v":2.2895910390982051E-2},{"$f":"F81/((F62+F63+F65+L62+L63+L65)/2)","v":5.1589258161815366E-2},{"$f":"G76/((G62+G63+G65+H62+H63+H65)/2)","v":-1.3403941031236065E-2},4.1682594578116933E-2,5.7729358408250456E-2,5.715677591428469E-2,4.7028381247346221E-2,5.0769539406577323E-2,6.2064112411695273E-2,7.6258277557831947E-2,5.8765167696237318E-2,5.7131395232218933E-2,{"$f":"Q76/((Q62+Q63+Q65+S62+S63+S65)/2)","v":6.2980023434868623E-2}]
[{"$f":"IF(ISBLANK(B167),\"\",COUNTA($B$164:B167))","v":4},"  RETURN ON NET PLANT IN SERVICE (AVERAGE)",null,null,{"$f":"E76/((E30+G30)/2)","v":3.817565402742109E-2},{"$f":"F76/((F30+L30)/2)","v":6.2924174170617186E-2},{"$f":"G76/((G30+H30)/2)","v":-1.1828005271675535E-2},{"$f":"H76/((H30+I30)/2)","v":3.771456563775677E-2},5.3775100560913856E-2,5.4124044476052131E-2,4.2707224302194084E-2,4.4801160330105456E-2,5.438162803429223E-2,6.7392566327251047E-2,5.2342435969314496E-2,4.9216968622398188E-2,{"$f":"Q76/((Q30+S30)/2)","v":5.4497053686329969E-2}]
[{"$f":"IF(ISBLANK(B168),\"\",COUNTA($B$164:B168))","v":""}]
[{"$f":"IF(ISBLANK(B169),\"\",COUNTA($B$164:B169))","v":5},"OTHER FINANCIAL AND OPERATING DATA:"]
[{"$f":"IF(ISBLANK(B170),\"\",COUNTA($B$164:B170))","v":6},"  MIX OF SALES:","(MMcf)"]
[{"$f":"IF(ISBLANK(B171),\"\",COUNTA($B$164:B171))","v":7},"   RESIDENTIAL",null,null,{"$f":"'I-3 Sales Stats'!I18/1000","v":7374.1451000000006},{"$f":"'I-3 Sales Stats'!H18/1000","v":7820.3197},{"$f":"'I-3 Sales Stats'!G18/1000","v":7520.7347},{"$f":"'I-3 Sales Stats'!F18/1000","v":6305.2594000000008},{"$f":"'I-3 Sales Stats'!E18/1000","v":6127.4920000000002},{"$f":"'I-3 Sales Stats'!D18/1000","v":7258.0837999999994},{"$f":"'I-3 Sales Stats'!C18/1000","v":6868.6965},6636,6790,7156,5884,5993,6292]
[{"$f":"IF(ISBLANK(B172),\"\",COUNTA($B$164:B172))","v":8},"   COMMERCIAL",null,null,{"$f":"'I-3 Sales Stats'!I19/1000","v":4419.2330999999995},{"$f":"'I-3 Sales Stats'!H19/1000","v":4848.9946999999993},{"$f":"'I-3 Sales Stats'!G19/1000","v":4817.2764999999999},{"$f":"'I-3 Sales Stats'!F19/1000","v":4023.4487000000004},{"$f":"'I-3 Sales Stats'!E19/1000","v":3828.3247999999999},{"$f":"'I-3 Sales Stats'!D19/1000","v":4223.1090000000004},{"$f":"'I-3 Sales Stats'!C19/1000","v":3742.0242000000003},3429,3689,3810,3143,3072,3157]
[{"$f":"IF(ISBLANK(B173),\"\",COUNTA($B$164:B173))","v":9},"   INDUSTRIAL",null,null,{"$f":"'I-3 Sales Stats'!I20/1000","v":268.06630000000001},{"$f":"'I-3 Sales Stats'!H20/1000","v":283.89299999999992},{"$f":"'I-3 Sales Stats'!G20/1000","v":311.9941},{"$f":"'I-3 Sales Stats'!F20/1000","v":281.5806},{"$f":"'I-3 Sales Stats'!E20/1000","v":236.42579999999998},{"$f":"'I-3 Sales Stats'!D20/1000","v":242.12570000000002},{"$f":"'I-3 Sales Stats'!C20/1000","v":274.96629999999999},251,342,207,101,242,194]
[{"$f":"IF(ISBLANK(B174),\"\",COUNTA($B$164:B174))","v":10},"   PUBLIC AUTHORITIES",null,null,{"$f":"'I-3 Sales Stats'!I21/1000","v":10.601000000000001},{"$f":"'I-3 Sales Stats'!H21/1000","v":9.2420000000000009},{"$f":"'I-3 Sales Stats'!G21/1000","v":10.497999999999999},{"$f":"'I-3 Sales Stats'!F21/1000","v":9.5530000000000008},{"$f":"'I-3 Sales Stats'!E21/1000","v":7.7969999999999997},{"$f":"'I-3 Sales Stats'!D21/1000","v":10.27},{"$f":"'I-3 Sales Stats'!C21/1000","v":11.196999999999999},10,11,11,10,10,12]
[{"$f":"IF(ISBLANK(B175),\"\",COUNTA($B$164:B175))","v":11},"   OTHER",null,null,{"$f":"'I-3 Sales Stats'!I22/1000","v":0},{"$f":"'I-3 Sales Stats'!H22/1000","v":-0.255},{"$f":"'I-3 Sales Stats'!G22/1000","v":-0.82599999999999996},{"$f":"'I-3 Sales Stats'!F22/1000","v":0.29499999999999998},{"$f":"'I-3 Sales Stats'!E22/1000","v":-0.22640000000000002},{"$f":"'I-3 Sales Stats'!D22/1000","v":-0.37389999999999995},{"$f":"'I-3 Sales Stats'!C22/1000","v":2.0194000000000001},0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(B176),\"\",COUNTA($B$164:B176))","v":12},"  TOTAL MIX OF SALES",null,null,{"$f":"E171+E172+E173+E174+E175","v":12072.0455},12962.1944,12659.677300000001,10620.136700000001,10199.813200000002,11733.214600000001,{"$f":"K171+K172+K173+K174","v":10896.884},10326,10832,11184,9138,9317,9655]
[{"$f":"IF(ISBLANK(B177),\"\",COUNTA($B$164:B177))","v":""}]
[{"$f":"IF(ISBLANK(B178),\"\",COUNTA($B$164:B178))","v":13},"  MIX OF FUEL:","(MMcf)"]
[{"$f":"IF(ISBLANK(B179),\"\",COUNTA($B$164:B179))","v":14},"   COLUMBIA GAS TRANSMISSION CORP.",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(B180),\"\",COUNTA($B$164:B180))","v":15},"   OTHER",null,null,0,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"IF(ISBLANK(B181),\"\",COUNTA($B$164:B181))","v":16},"  TOTAL MIX OF FUEL",null,null,{"$f":"E179+E180","v":0},0,0,0,0,0,0,0,{"$f":"M179+M180","v":0},{"$f":"N179+N180","v":0},{"$f":"O179+O180","v":0},{"$f":"P179+P180","v":0},{"$f":"Q179+Q180","v":0}]
[{"$f":"IF(ISBLANK(B182),\"\",COUNTA($B$164:B182))","v":""}]
[{"$f":"IF(ISBLANK(B183),\"\",COUNTA($B$164:B183))","v":17},"COMPOSITE DEPRECIATION RATE",null,null,{"$f":"'WPB-2.1.B Summary'!I174/(SUM('WPB-2.1.C Plant Detail'!H4162,-'WPB-2.1.C Plant Detail'!H4073,-'WPB-2.1.C Plant Detail'!H4074))","v":3.7156070209680037E-2},{"$f":"'WPB-2.1.B Summary'!I175/(SUM('WPB-2.1.C Plant Detail'!H2306,-'WPB-2.1.C Plant Detail'!H2217,-'WPB-2.1.C Plant Detail'!H2216))","v":3.2531676132555941E-2},2.53E-2,2.5399999999999999E-2,2.53E-2,2.0799999999999999E-2,2.2800000000000001E-2,2.5052217030950719E-2,2.5353027531426226E-2,1.7705719301024745E-2,1.9047490523542605E-2,2.0481838026172258E-2,2.0182054540541946E-2]

{"sheet":"Index L","index":146,"n_rows":21,"n_cols":3,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"SCHEDULE  L"]
[]
[null,null,"RATES AND TARIFFS"]
[]
[null,null,{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[null,null,{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["L",null,"NARRATIVE RATIONALE FOR TARIFF CHANGES"]
["L.1",null,"NEW OR REVISED PROPOSED TARIFFS"]
["L.2",null,"REVISED CURRENT TARIFFS - REDLINED"]

{"sheet":"SCH L","index":147,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7],[2,0,2,7],[3,0,3,7],[10,0,10,7]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[{"$f":"'Index L'!C19","v":"NARRATIVE RATIONALE FOR TARIFF CHANGES"}]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index L'!A19","v":"SCHEDULE L"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B80","v":"WITNESS: J. COOPER"}]
[]
[]
["SEE TESTIMONY OF J. COOPER."]

{"sheet":"Index M","index":148,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[[1,0,1,2],[3,0,3,2],[5,0,5,2],[7,0,7,2]]}
["X:\\ERATE\\CKY\\RATECASE\\1994\\SCHC\\INDEX.WK1"]
["SCHEDULE  M"]
[]
["REVENUE SUMMARY FOR BASE PERIOD AND FORECASTED PERIOD"]
[]
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
[]
[]
[]
["BASE PERIOD:",null,{"$f":"'General Headers Index'!B8","v":"FOR THE TWELVE MONTHS ENDED AUGUST 31, 2026"}]
[]
["FORECASTED PERIOD:",null,{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[]
["SCHEDULE",null,"DESCRIPTION"]
[]
["M",null,"BASE AND FORECASTED PERIOD AT PRESENT RATES"]
["M-2.1",null,"PRESENT AND PROPOSED REVENUE AT FORECASTED PERIOD"]
["M-2.2",null,"BILLING ANALYSIS FOR THE FORECASTED PERIOD AT PRESENT RATES"]
["M-2.2.B",null,"BILLING ANALYSIS FOR THE BASE PERIOD AT CURRENT RATES"]
["M-2.3",null,"BILLING ANALYSIS FOR THE FORECASTED PERIOD AT PROPOSED RATES"]

{"sheet":"SCH M","index":149,"n_rows":11,"n_cols":9,"rows_kept":11,"cut":false,"hidden":false,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[10,0,10,8]]}
[{"$f":"'General Headers Index'!B3","v":"COLUMBIA GAS OF KENTUCKY, INC."}]
[{"$f":"'General Headers Index'!B5","v":"CASE NO. 2026 - 00099"}]
["BASE AND FORECASTED PERIOD AT PRESENT AND PROPOSED RATES, AND BILLING ANALYSIS"]
[{"$f":"'General Headers Index'!B16","v":"FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2027"}]
[]
[{"$f":"'General Headers Index'!$B$35","v":"DATA:___X___BASE PERIOD___X___FORECASTED PERIOD"},null,null,null,null,null,null,null,{"$f":"\"SCHEDULE \"&'Index M'!A19","v":"SCHEDULE M"}]
[{"$f":"'General Headers Index'!$B$37","v":"TYPE OF FILING:___X___ORIGINAL_______UPDATED"},null,null,null,null,null,null,null,"SHEET 1 OF 1"]
[{"$f":"'General Headers Index'!$B$40","v":"WORKPAPER REFERENCE NO(S):"},null,null,null,null,null,null,null,{"$f":"\"WITNESS: \"&'General Headers Index'!B81","v":"WITNESS: J. C. WOZNIAK"}]
[]
[]
["SEE TESTIMONY OF J. WOZNIAK."]