06-161-u_253_4 by gegeshandong

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									Journal File Description
Arkla Billing Determinant Reconciliation Report


Purpose:        The Billing determinant Report is to verify the rate are correctly apply
                and tie to the gl's using the volumes.
                This report is the product of a Rate Case Settlement in 2003.


Frequency:      The Billing Determinant is done monthly.

Preparer:       Accountant II in Revenue Support - Martha Holcomb

Reviewer:       Accountant IV in Revenue Support - Van Smith
                Van gives the reviewed report to Nicollette Hickman to keep..

Approver:

Data Sources:   The following BW reports are ran to gather data for input.

                     1. ZUC_M012_Q003 - Bill Frequency report
                            a. This report is ran for type 1, 2 and 3.

                     2. SGO Customer Charge Detail for GL Selection

                     3. SGO Revenue by GL and PC Summary

                SAP - Run a profit center report for the Arkansas Division Revenues.

                Rate Table for Arkansas ( a file sent by the rate department and
                saved in the unbilled file.)

Major Assumptions:




File Path       C:\Docstoc\Working\pdf\[725fd620-82e6-42fb-a1c0-fdf76b9df00c.xlsx]Description by mh
These are the workpapers for the April 1st 2009 Arkansas Billing Determinant Adjustment Tariff filing. A description of the Tariff
(TBDAC) and subordinate files are detailed below:

This is a subordinate file to the master workpaper, i.e. the "Evaluation Report" for the Billing Determinant Adjustment used for M
This file is password protected at File Level and Field Level

     Purpose:    No later than April 1, 2009, and then no later than April 1 of each year thereafter until such time the BDA TARIF
                 the Company shall file annually with the Commission an Evaluation Report ("Evaluation Report") prepared in ac
                 with the provisions of Paragraph 6.4 Annual Billing Determinant and Base Revenue Analysis. The Company sh
                 Staff with workpapers supporting the data and calculations reflected in the Evaluation Report including (1) the B
                 Reconciliation Report, (2) the Monthly Unbilled Journal Report, (3) the Profit Center Report for Arkansas, (4) a r
                 unbilled journals to unbilled general ledger accounts worksheet and (5) a Monthly Climate Report. The Staff m
                 and additional data.
                 AR
                 06-161-U

            1.       BDA Tariff Calculation – Monthly 2008.xlsx
                     a.     Includes the annual calculation as well as quarterly summaries, the twelve individual months, and the J
                     This is a required report per the Rider.
                        TBDAC Evaluation Report - Determines if deficiencies in Volumes, Customer Counts, and Revenues exis
                        Period Volumes, Customers, and Revenues to Benchmark Values (Prior Rate Case Info). Uses Evaluatio

                      Class Billing Determinant Test - Calculates Volume and Customer Deficiencies.
                                   Uses Net Volumes from Unbilled Journal Report
                                               Net Volumes = Billed + Unbilled In - Unbilled Out
                                               Use Total Net Volumes for Evaluation Period
                                   Uses Average of Billed Customers from Unbilled Journal Report
                                   If Volume Deficiency or Customer Count Deficiency Exists, then Perform Class Revenue Test
                      Class Revenue Test
                                   Calculates Initial Revenue Shortfall
                                               Non-Gas Revenue Worksheet uses Revenues from BW Revenues Report
                                               Separates Residential, SCS and LCS
                                               Ties back to Profit Center Report by GL Account
                                   If Revenue Shortfall Exists, then Calculate TBDAC Rate Adjustment

                      TBDAC Calculation
                      Calculates Final Revenue Shortfall = Estimated Accrual
                      Calculates TBDAC Calculation
                      Calculations are defined on Attachment A to the TBDAC Rider

                      Evaluation Sheet and Workpapers Reviewed by the Rates Department.
                      If there is a discrepany between Customer Count or Volumes, then Reconciliations are performed by Rev


            2.    BDA Profit Center Report 2008.xlsx
                  a.   This a required workpaper per the Rider and includes a summary tab and tabs for each individual mont
                                 SAP Profit Center report for GL 4000000-459999

            3.    BDA Monthly Unbilled Journal Report.xlsx
                  a.   This is a required workpaper per the Rider and contains separate tabs for each individual month.
                                 Customer Counts using BW Download on SharePoint
                                 Billed Volume Report using BW Download on SharePoint
                                 Rates

            4.       Arkansas Billing Determinant Reconciliation Report “month” 2008.xlsx
                 a.       Twelve files, one for each “month”, of the year.  These are required workpapers per the Rider.
                                  BW Revenue Report by GL and PC
                                  BW Volume Reports
                                  Arkansas Profit Center Report from SAP

           5.    BDA Reconciliation of Unbilled Journals to Unbilled GL Accounts 2008.xlsx
                 a.   This is a required workpaper per the Tariff.
                                Arkansas Unbilled Journal by GL Account
                                SAP Profit Center Report

           6.    Monthly Climate Report 2008.xlsx
                 a.      This is a require workpaper per the Rider. Contains daily maximum temperature, minimum temperatur
                 for Little Rock Adams Field with data for each individual month on a separate tab. The data for January-Octo
                 NOAA climatology records (PDF files attached). The data for November-December are preliminary data from
                 because the official climatology records were not available.

           7.    BDA Customer Count Reconciliation Report 2008.xls
                 a.   Summary file with monthly customer counts by month. This is not required per the Rider, but committe

           8.    BDA Reconciliation of Volumes Report 2008.xlsx
                 a.   Summary file with volumes by month. This is not required per the Rider, but committed to file in previo

           9.    BDA Non-Gas Revenues 2008.xlsx
                 a.     Summary file with billed and unbilled revenues by month by GL account deriving actual non-gas revenu
                 This is not required per the Rider, but committed to file in previous conversations with Staff.


C:\Docstoc\Working\pdf\[725fd620-82e6-42fb-a1c0-fdf76b9df00c.xlsx]Description
 description of the Tariff Billing Determinant Adjustment Calculation


 t Adjustment used for Mock Trial with year end 2008 data for Arkansas PUC Rate Filing April 1, 2009


uch time the BDA TARIFF terminates,
 Report") prepared in accordance
alysis. The Company shall provide the
 eport including (1) the Billing Determinant
port for Arkansas, (4) a reconciliation of
ate Report. The Staff may request clarification




vidual months, and the January-July summary sent to Staff last Fall.

nts, and Revenues exists. Compares Evaluation
se Info). Uses Evaluation Period January - December.




 rm Class Revenue Test


Revenues Report




s are performed by Revenue Accounting



 for each individual month.



 individual month.
papers per the Rider.




re, minimum temperature, and calculated HDDs
 e data for January-October are from official
are preliminary data from the NWS F-6 reports



 the Rider, but committed to file in previous conversations with Staff.


ommitted to file in previous conversations with Staff.


g actual non-gas revenues for the BDA Tariff calculation.
April 1, 2009
BILLING DETERMINANT RECONCILIATION REPORT
Customer Charges, March, 2010



                                                                                                                              Full        Partial         Trnspt             Full               Partial            Total                Trnspt
                                                            Count of               Count of            Count of             Cust Chrg    Cust Chrg       Admin Fee         Cust Chrg           Cust Chrg         Cust Chrg            Admin Fee
        Rate Code           GL Period     Rate Period      Full Billings        Partial Billings       Billings               Rate         Rate            Rate            Calc Rev            Calc Rev          Calc Rev              Calc Rev

A_AL1000                  3/2010        3/2010                        870                     17               887      $         9.75   $    1.91                     $        8,482.50   $         32.47   $        8,514.97
A_AL1000                  3/2010        3/2010                                                                   -      $         5.20   $     -                                     -                                     -
A_ALTX1000                3/2010        3/2010                          4                      1                 5      $         9.75   $    0.96                                 39.00              0.96               39.96
A_AR1000                  3/2010        3/2010                    389,513                 10,523           400,036      $         9.75   $    5.19                          3,797,751.75         54,594.49        3,852,346.24
A_AR1800                  3/2010        3/2010                          5                                        5      $         9.75   $     -                                   48.75                                 48.75
A_AR1900                  3/2010        3/2010                          2                                        2      $         9.75   $     -                                   19.50                                 19.50
A_ARTX100                 3/2010        3/2010                                                                   -      $         9.75   $     -                                     -                                     -
A_ARTX1000                3/2010        3/2010                      8,700                    199             8,899      $         9.75   $    5.20                             84,825.00          1,033.98           85,858.98
Residential Total                                                 399,094                 10,740           409,834                                                     $    3,891,166.50   $     55,661.90   $    3,946,828.40


customer count and amount posted to Oklahoma                                                   1                                                                                                             $            3.25

General Ledger Total            412020 Residential Customer Charge                                                                                                                                           $    3,946,977.72


Initial Variance                                                                                                                                                                                             $         (146.07)

# Rate Type
Residential Rates posting to Commercial/Ind                                                                                                                                                                  $         (52.25)
Commercial/Ind Rates posting to Residential                                                                                                                                                                  $         241.19
Revenue Posted to Arkansas State under Non-Arkansas Rate Categories
Revenue Posted to Other States under Arkansas Rate Categories                                                                                                                                                           (3.25)
Remaining Variance                                                                                                                                                                                           $          39.62 $                -
                                                                                                                                                                                                                      0.0010%

A_AL3000                  3/2010        3/2010                             88                                   88      $        13.00   $     -                       $       1,144.00                      $        1,144.00
A_AL3001                  3/2010        3/2010                                                                   -      $        13.00   $     -                                    -                                      -
A_AL3020                  3/2010        3/2010                                                                   -      $        13.00   $     -                                    -                                      -
A_AL3040                  3/2010        3/2010                          7                                        7      $          -     $     -                                    -                                      -
A_AR3000                  3/2010        3/2010                     47,162                    656            47,818      $        13.00   $    7.31                           613,106.00           4,792.20          617,898.20
A_AR3001                  3/2010        3/2010                                                                   -      $        10.00   $     -                                    -                                      -
A_AR3002                  3/2010        3/2010                                                                   -      $        31.00   $     -                                    -                                      -
A_AR3020                  3/2010        3/2010                                                                   -      $        13.00   $     -                                    -                                      -
A_AR3020                  3/2010        3/2010                                                                   -      $        13.00   $     -                                    -                                      -
A_AR3020                  3/2010        3/2010                                                                   -      $        13.00   $     -                                    -                                      -
A_AR3040                  3/2010        3/2010                      1,089                      5             1,094      $          -     $     -                                    -                                      -
A_AR3800                  3/2010        3/2010                          5                      2                 7      $        13.00   $    5.99                                65.00              11.97               76.97
A_AR5000                  3/2010        3/2010                         12                                       12      $       290.00   $     -                               3,480.00                               3,480.00
A_AR5008                  3/2010        3/2010                                                                   -      $       290.00   $     -                                    -                                      -
A_ARTX3000                3/2010        3/2010                        761                     11               772      $        13.00   $    7.42                             9,893.00              81.64            9,974.64
A_ARTX3001                3/2010        3/2010                                                                   -      $        10.00   $     -                                    -                                      -
A_ARTX3020                3/2010        3/2010                                                                   -      $        13.00                                              -                                      -
A_ARTX3040                3/2010        3/2010                                                                   -      $          -                                                -                                      -
A_ARTX3800                3/2010        3/2010                                                                   -      $        13.00                                              -                                      -
A_ARTX5000                3/2010        3/2010                                                                   -      $       290.00                                              -                                      -
Commercial/Industrial Total                                        49,124                    674            49,798                                                     $     627,688.00    $      4,885.81   $      632,573.81


General Ledger Total            412240 Comm/Ind - Customer Charge                                                                                                                                            $      632,573.81


Initial Variance                                                                                                                                                                                             $               -

Rate A_AR8000 posting to 412240
Rate A_AR9000 posting to 412240
# Rate Type
Residential Revenues Posting To Commercial/Ind                                                                                                                                                               $           52.25
Commercial/Ind Rates posting to Residential                                                                                                                                                                  $         (241.19)
Revenue Posted to Arkansas State under Non-Arkansas Rate Categories
Revenue Posted to Other States under Arkansas Rate Categories
Manual Recon key for customer correction in May 2009
Remaining Variance                                                                                                                                                                                           $         (188.94) $              -
                                                                                                                                                                                                                     -0.0299%

A_AR2885                  3/2010        3/2010                                                                      -   $     1,500.00   $     -     $        350.00   $            -                        $             -      $            -
A_AR8000                  3/2010        3/2010                        114                                         114            13.00         -              350.00           1,482.00                               1,482.00           39,900.00
A_AR8040                  3/2010        3/2010                          2                                           2                          -              350.00                -                                      -                700.00
A_AR9000                  3/2010        3/2010                        147                                         147        290.00            -              350.00          42,630.00                              42,630.00           51,450.00
A_AR9010                  3/2010        3/2010                                                                      -      1,500.00                           350.00                -                                      -                   -
A_AR9070                  3/2010        3/2010                                                                      -      1,500.00                           350.00                -                                      -                   -
A_AR9080                  3/2010        3/2010                                                                      -      1,000.00                           350.00                -                                      -                   -
A_AR9200                  3/2010        3/2010                                                                      -      1,613.00                           350.00                -                                      -                   -
A_AR9201                  3/2010        3/2010                          5                                           5      1,000.00                           350.00           5,000.00                               5,000.00            1,750.00
A_AR9202                  3/2010        3/2010                          4                                           4      1,500.00            -              350.00           6,000.00                               6,000.00            1,400.00
A_AR9203                  3/2010        3/2010                          1                                           1      2,400.00            -              350.00           2,400.00                               2,400.00              350.00
A_AR9204                  3/2010        3/2010                          2                                           2      3,000.00            -              350.00           6,000.00                               6,000.00              700.00
A_AR9205                  3/2010        3/2010                          1                                           1      2,800.00            -              350.00           2,800.00                               2,800.00              350.00
A_AR9206                  3/2010        3/2010                          1                                           1      5,800.00            -              350.00           5,800.00                               5,800.00              350.00
A_AR9207                  3/2010        3/2010                          1                                           1      3,300.00            -              350.00           3,300.00                               3,300.00              350.00
Transportation Total                                                  278                          -              278   $ 27,216.00      $     -     $      5,250.00   $      75,412.00                      $       75,412.00    $      97,300.00


General Ledger Total            421030 Trans Rev - Comm/Ind - Cust Charge                                                                                                                                    $       75,412.00
General Ledger Total            421031 Trans Rev - Comm/Ind - Admin Charge                                                                                                                                                        $      97,300.00

Initial variance                                                                                                                                                                                             $               -    $            -


                                                        Note: Reduced rate A_AR900 by 1 customer because a final bill for $ 0.00 was issued in March 2010.
                                                                 448,496            11,414            459,910
BILLING DETERMINANT RECONCILIATION REPORT
Volumes March 2010




                                                                                                                                     Vol           Vol           Vol        Vol       CD       Base Rate      Vol            Vol           Vol             Vol                 Vol                 CD               Vol            Vol              Vol               Total               Base Rate                                                                                 Total            MCF       Converted
                                              Unit of    Block 1       Block 2       Block 3         Total          CD                G1            G2            G3         G4       G2          Adj          D1             D2            D3           GSR G1              GSR G2              GSR G2           GSR G3         GSR G4          TLICGRP               GSR                Adjustment            D1                   D2                 D3            D4            Distr         Conversion    Volume
  Rate Code     GL Period     Rate Period Measurement    Volume        Volume        Volume         Volume         Total             Rate          Rate          Rate       Rate     Rate        Rate         Rate           Rate          Rate          Calc Rev            Calc Rev            Calc Rev         Calc Rev       Calc Rev        Calc Rev            Calc Rev              Calc Rev          Calc Rev             Calc Rev           Calc Rev      Calc Rev        Cal Rev         Factor **    In Ccf **
A_AL1000        3/2010             Dec-09 Ccf                  88                2                         90                    $    0.5463   $    0.2058   $     0.0216                      $ 0.0060     $ 0.3466     $    0.1666                           49.17               18.52                -               1.94         -                  (3.10)              69.63                0.54              30.50                0.33               -            -                30.83
A_AL1000        3/2010            Jan-10 Ccf                  100            76                          176                     $   0.5463    $    0.2058   $    0.0216                       $   0.0063   $ 0.3466     $    0.1666                            96.15              36.22                -                3.80        -                  (6.05)             136.17                1.11              34.66               12.66                -          -                 47.32
A_AL1000        3/2010            Feb-10 Ccf                 5,226         8,352                      13,578                     $   0.5463    $    0.2058   $    0.0216                       $   0.0066   $ 0.3466     $    0.1666                         7,417.66            2,794.35               -             293.28         -               (467.08)            10,505.29              89.61            1,811.07            1,391.78               -          -              3,202.85
A_AL1000        3/2010            Mar-10 Ccf               33,134        36,678                       69,812                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.3466     $    0.1666                       38,138.30           14,367.31                -           1,507.94         -              (2,401.53)           54,013.55             509.63          11,482.59             6,112.02               -          -             17,594.61
A_ALTX1000      3/2010             Jul-09 Ccf                    -                                          -                    $   0.5547    $    0.1942   $    0.0276                       $   0.0056   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Aug-09 Ccf                                                                -                    $   0.5547    $    0.1942   $    0.0276                       $   0.0057   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Sep-09 Ccf                                                                -                    $   0.5547    $    0.1942   $    0.0276                       $   0.0057   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Oct-09 Ccf                                                                -                    $   0.5547    $    0.1942   $    0.0276                       $   0.0058   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Nov-09 Ccf                                                                -                    $   0.5463    $    0.2058   $    0.0216                       $   0.0058   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Dec-09 Ccf                                                                -                    $   0.5463    $    0.2058   $    0.0216                       $   0.0060   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Jan-10 Ccf                                                                -                    $   0.5463    $    0.2058   $    0.0216                       $   0.0063   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Feb-10 Ccf                                                                -                    $   0.5463    $    0.2058   $    0.0216                       $   0.0066   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_ALTX1000      3/2010            Mar-10 Ccf                  157           201                          358                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.3466     $    0.1666                          195.58               73.68                -                7.73        -                 (12.32)              276.99               2.61              54.41               33.49                -          -                 87.90
A_AR1000        3/2010            Feb-08 Ccf                     -               -                          -                    $   0.7281    $    0.1977   $    0.0254                       $ (0.0010)   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_AR1000        3/2010            Mar-08 Ccf                     -               -                          -                    $   0.7281    $    0.1977   $    0.0254                       $   0.0003   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_AR1000        3/2010            Apr-08 Ccf                     -                                          -                    $   0.9204    $    0.1977   $    0.0455                       $   0.0008   $ 0.3466     $    0.1666                              -                   -                 -                 -          -                    -                    -                  -                   -                   -                 -          -                   -
A_AR1000        3/2010            May-08 Ccf                   50            16                           66                     $   0.9204    $    0.1977   $    0.0455                       $   0.0011   $ 0.3466     $    0.1666                            60.75              13.05                -                3.00        -                  (2.27)               76.80               0.07              17.33                 2.67               -          -                 20.00
A_AR1000        3/2010            Jun-08 Ccf                   13                                         13                     $   0.9204    $    0.1977   $    0.0455                       $   0.0012   $ 0.3466     $    0.1666                            11.97                2.57               -                0.59        -                  (0.45)               15.13               0.02                4.51                 -                 -          -                  4.51
A_AR1000        3/2010             Jul-08 Ccf                  11                                         11                     $   0.9204    $    0.1977   $    0.0455                       $   0.0013   $ 0.3466     $    0.1666                            10.12                2.17               -                0.50        -                  (0.38)               12.79               0.01                3.81                 -                 -          -                  3.81
A_AR1000        3/2010            Aug-08 Ccf                   10                                         10                     $   0.9204    $    0.1977   $    0.0455                       $   0.0014   $ 0.3466     $    0.1666                             9.20                1.98               -                0.46        -                  (0.34)               11.64               0.01                3.47                 -                 -          -                  3.47
A_AR1000        3/2010            Sep-08 Ccf                   11                                         11                     $   0.9204    $    0.1977   $    0.0455                       $   0.0015   $ 0.3466     $    0.1666                            10.12                2.17               -                0.50        -                  (0.38)               12.79               0.02                3.81                 -                 -          -                  3.81
A_AR1000        3/2010            Oct-08 Ccf                   15                                         15                     $   0.9204    $    0.1977   $    0.0455                       $   0.0017   $ 0.3466     $    0.1666                            13.81                2.97               -                0.68        -                  (0.52)               17.46               0.03                5.20                 -                 -          -                  5.20
A_AR1000        3/2010            Nov-08 Ccf                   (75)          (77)                        (152)                   $   0.8252    $    0.1942   $    0.0375                       $   0.0016   $ 0.3466     $    0.1666                          (125.43)             (29.52)              -               (5.70)       -                   5.23              (160.65)             (0.24)             (25.99)             (12.83)              -          -                (38.82)
A_AR1000        3/2010            Dec-08 Ccf                   (50)              -                        (50)                   $   0.8252    $    0.1942   $    0.0375                       $   0.0019   $ 0.3466     $    0.1666                           (41.26)              (9.71)              -               (1.88)       -                   1.72               (52.85)             (0.10)             (17.33)                -                 -          -                (17.33)
A_AR1000        3/2010            Jan-09 Ccf                   43           (111)                         (68)                   $   0.8252    $    0.1942   $    0.0375                       $   0.0030   $ 0.3466     $    0.1666                           (56.11)             (13.21)              -               (2.55)       -                   2.34               (71.87)             (0.20)             14.90               (18.50)              -          -                 (3.60)
A_AR1000        3/2010            Feb-09 Ccf                   50           116                          166                     $   0.8252    $    0.1942   $    0.0375                       $   0.0041   $ 0.3466     $    0.1666                          136.98               32.24                -                6.23        -                  (5.71)              175.45               0.68              17.33               19.33                -          -                 36.66
A_AR1000        3/2010            Mar-09 Ccf                   60           (167)                        (107)                   $   0.8252    $    0.1942   $    0.0375                       $   0.0046   $ 0.3466     $    0.1666                           (88.30)             (20.78)              -               (4.01)       -                   3.68              (113.09)             (0.49)             20.79               (27.83)              -          -                 (7.04)
A_AR1000        3/2010            Apr-09 Ccf                   83            (57)                         26                     $   0.5547    $    0.1942   $    0.0276                       $   0.0049   $ 0.3466     $    0.1666                            14.42                5.05               -                0.72        -                  (0.89)               20.19               0.13              28.76                (9.50)              -          -                 19.26
A_AR1000        3/2010            May-09 Ccf                   45            (63)                         (18)                   $   0.5547    $    0.1942   $    0.0276                       $   0.0053   $ 0.3466     $    0.1666                            (9.98)              (3.50)              -               (0.50)       -                   0.62               (13.98)             (0.10)             15.59               (10.50)              -          -                  5.09
A_AR1000        3/2010            Jun-09 Ccf                   (29)         (308)                        (337)                   $   0.5547    $    0.1942   $    0.0276                       $   0.0055   $ 0.3466     $    0.1666                          (186.93)             (65.45)              -               (9.30)       -                 11.59               (261.68)             (1.85)             (10.05)             (51.33)              -          -                (61.38)
A_AR1000        3/2010             Jul-09 Ccf                  (58)         (522)                        (580)                   $   0.5547    $    0.1942   $    0.0276                       $   0.0056   $ 0.3466     $    0.1666                          (321.73)            (112.64)              -              (16.01)       -                 19.95               (450.38)             (3.25)             (20.10)             (86.99)              -          -               (107.09)
A_AR1000        3/2010            Aug-09 Ccf                   (22)         (481)                        (503)                   $   0.5547    $    0.1942   $    0.0276                       $   0.0057   $ 0.3466     $    0.1666                          (279.01)             (97.68)              -              (13.88)       -                 17.30               (390.57)             (2.87)              (7.62)             (80.15)              -          -                (87.77)
A_AR1000        3/2010            Sep-09 Ccf                  256           (497)                        (241)                   $   0.5547    $    0.1942   $    0.0276                       $   0.0057   $ 0.3466     $    0.1666                          (133.68)             (46.80)              -               (6.65)       -                   8.29              (187.13)             (1.37)             88.72               (82.82)              -          -                  5.90
A_AR1000        3/2010            Oct-09 Ccf                 1,119          (399)                        720                     $   0.5547    $    0.1942   $    0.0276                       $   0.0058   $ 0.3466     $    0.1666                          399.38              139.82                -              19.87         -                 (24.77)              559.07               4.18             387.79               (66.49)              -          -               321.30
A_AR1000        3/2010            Nov-09 Ccf                 2,192           97                         2,289                    $   0.5463    $    0.2058   $    0.0216                       $   0.0058   $ 0.3466     $    0.1666                         1,250.48             471.08                -              49.44         -                 (78.74)            1,771.00              13.28             759.64               16.16                -          -               775.80
A_AR1000        3/2010            Dec-09 Ccf                 3,818         5,533                        9,351                    $   0.5463    $    0.2058   $    0.0216                       $   0.0060   $ 0.3466     $    0.1666                         5,108.45            1,924.44               -             201.98         -               (321.67)             7,234.87              56.11            1,323.13             922.02                -          -              2,245.15
A_AR1000        3/2010            Jan-10 Ccf                 6,182        (5,646)                        536                     $   0.5463    $    0.2058   $    0.0216                       $   0.0063   $ 0.3466     $    0.1666                          292.82              110.31                -              11.58         -                 (18.44)              414.71               3.38            2,142.37             (940.85)              -          -              1,201.52
A_AR1000        3/2010            Feb-10 Ccf             2,294,357     4,317,182                    6,611,539                    $   0.5463    $    0.2058   $    0.0216                       $   0.0066   $ 0.3466     $    0.1666                     3,611,883.76        1,360,654.73               -         142,809.24         -           (227,436.94)         5,115,347.73          43,636.16         795,109.42          719,415.21                -          -          1,514,524.63
A_AR1000        3/2010            Mar-10 Ccf            15,951,493    20,893,472                   36,844,965                    $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.3466     $    0.1666                    20,128,404.38        7,582,693.80               -         795,851.24         -          (1,267,466.80)       28,506,949.42         268,968.24        5,527,989.90        3,481,688.17               -          -          9,009,678.07
A_AR1000        3/2010            Dec-10 Ccf                    -                                          -                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.3466     $    0.1666                              -                  -                  -                 -          -                    -                    -                  -                  -                    -                 -          -                   -
A_AR1800        3/2010            Mar-10 Ccf                  110            40                          150                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.2818     $    0.1019                            81.95              30.87                -                3.24        -                  (5.16)              116.06               1.10              31.00                 4.07               -          -                 35.07
A_AR1900        3/2010            Mar-10 Ccf                   70                                         70                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.2818     $    0.1019                            38.24              14.41                -                1.51        -                  (2.41)               54.16               0.51              19.73                  -                 -          -                 19.73
A_ARTX1000      3/2010            Jan-10 Ccf                     5          (110)                        (105)                   $   0.5463    $    0.2058   $    0.0216                       $   0.0063   $ 0.3466     $    0.1666                           (57.36)             (21.61)              -               (2.27)       -                   3.61               (81.24)             (0.66)               1.73              (18.33)              -          -                (16.60)
A_ARTX1000      3/2010            Feb-10 Ccf                  531           (907)                        (376)                   $   0.5463    $    0.2058   $    0.0216                       $   0.0066   $ 0.3466     $    0.1666                          (205.41)             (77.38)              -               (8.12)       -                 12.93               (290.91)             (2.48)            184.02              (151.14)              -          -                 32.88
A_ARTX1000      3/2010            Mar-10 Ccf              402,213       422,788                      825,001                     $   0.5463    $    0.2058   $    0.0216                       $   0.0073   $ 0.3466     $    0.1666                      450,698.05          169,785.21                -          17,820.02         -            (28,380.03)           638,303.28           6,022.51         139,386.92           70,453.39                -          -           209,840.31


Residential Total                                       18,701,208    25,675,208               -   44,376,416                                                                                                                                       $ 24,242,816.54      $   9,132,678.67    $          -     $   958,524.62     $   -      $ (1,526,548.72)     $   34,334,019.83    $    319,296.33    $ 6,480,892.01      $ 4,278,514.04      $          -      $   -      $ 10,759,406.05


                                                                                                                                                                                                                                                                                  412025     Residential - COG Commodity
                                                                                                                                                                                                                                                                                  412011     Residential - Commodity Billed                                          24,242,843.53
                                                                                                                                                                                                                                                                                  412012     Residential - Demand Billed                                              9,132,724.45
                                                                                                                                                                                                                                                                                  412013     Residential - LUFG Billed                                                  958,514.53
                                                                                                                                                                                                                                                                                  412023     Residential - Other Margin                                                               $    319,317.39
                                                                                                                                                                                                                                                                                  412021     Residential - Distribution Charge                                                                                                                                                $ 10,760,331.09
                                                                                                                                                                                                                                                    General Ledger Total                                                                                         $   34,334,082.51    $    319,317.39                                                                         $ 10,760,331.09


                                                                                                                                                                                                                                                    Initial Variance                                                                                             $          (62.68)   $        (21.06)                                                                        $        (925.04)

                                                                                                                                                                                                                                                    # Rate Type
                                                                                                                                                                                                                                                    Commercial/Ind Rates posting to Residential                                                                            (975.96)             (9.72)                                                                                  (84.46)
                                                                                                                                                                                                                                                    Residential Rates posting to Commercial/Ind                                                                          (2,796.73)             (7.32)                                                                                 (483.67)
                                                                                                                                                                                                                                                    Revenue Posted to Arkansas State under Non-Arkansas Rate Categories
                                                                                                                                                                                                                                                    Revenue Posted to Other States under Arkansas Rate Categories
                                                                                                                                                                                                                                                    Journal Entry to amortize GL Acct 277018
                                                                                                                                                                                                                                                    Remaining Variance                                                                                           $       (3,835.37)   $        (38.10)                                                                        $      (1,493.17)
                                                                                                                                                                                                                                                                                                                                                                        -0.01117%           -0.01193%                                                                               -0.01388%


A_AL3000        3/2010            Nov-09   Ccf                 34                                         34            -        $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $   0.1518   $   0.11479   $   0.0492              17.94                5.24                -               0.62         -                                       23.80               0.08                5.16                 -                 -          -                  5.16          -                   -
A_AL3000        3/2010            Dec-09   Ccf                693          3,030                       3,723            -        $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $   0.1518   $   0.11479   $   0.0492           1,964.63              574.09                -              67.39         -                                    2,606.11               8.56              105.18              347.81               -          -                452.99          -                   -
A_AL3000        3/2010            Jan-10   Ccf                                                             -            -        $   0.5277    $    0.1542   $    0.0181                       $   0.0024   $   0.1518   $   0.11479   $   0.0492                -                   -                  -                -           -                                         -                  -                   -                   -                 -          -                   -            -                   -
A_AL3000        3/2010            Feb-10   Ccf              7,589        13,245                       20,834          600        $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $   0.1518   $   0.11479   $   0.0492          10,994.10            3,212.60                -             377.10         -                                   14,583.80              54.17            1,151.78            1,520.39               -          -              2,672.17          -                   -
A_AL3000        3/2010            Mar-10   Ccf             37,238        37,842                       75,080        4,732        $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $   0.1518   $   0.11479   $   0.0492          39,619.72           11,577.34                -           1,358.95         -                                   52,556.01             217.73            5,651.61            4,343.88               -          -              9,995.49          -                   -
A_AL3040        3/2010            Feb-10 Ccf                   16                                         16                     $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $ 0.20857    $   0.11479   $   0.0492                8.44                2.47               -                0.29        -                                       11.20               0.04                3.34                 -                 -          -                  3.34          -                   -
A_AL3040        3/2010            Mar-10 Ccf                  456                                        456                     $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $ 0.20857    $   0.11479   $   0.0492             240.63               70.32                -                8.25        -                                      319.20               1.32              95.11                  -                 -          -                 95.11          -                   -
A_AR3000        3/2010            Apr-08 Ccf                     -                                          -               -    $   0.9100    $    0.1539   $    0.0222                       $   0.0003   $   0.1518   $   0.11479   $   0.0492                 -                   -                 -                 -          -                                         -                  -                   -                   -                 -          -                   -            -
A_AR3000        3/2010            May-08 Ccf                   (66)                                       (66)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0004   $   0.1518   $   0.11479   $   0.0492              (60.06)             (10.16)              -               (1.47)       -                                      (71.69)             (0.03)             (10.02)                -                 -          -                (10.02)         -
A_AR3000        3/2010            Jun-08 Ccf                   (13)                                       (13)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0005   $   0.1518   $   0.11479   $   0.0492              (11.83)              (2.00)              -               (0.29)       -                                      (14.12)             (0.01)              (1.97)                -                 -          -                 (1.97)         -
A_AR3000        3/2010             Jul-08 Ccf                  (11)                                       (11)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0005   $   0.1518   $   0.11479   $   0.0492              (10.01)              (1.69)              -               (0.24)       -                                      (11.94)             (0.01)              (1.67)                -                 -          -                 (1.67)         -
A_AR3000        3/2010            Aug-08 Ccf                   (10)                                       (10)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0005   $   0.1518   $   0.11479   $   0.0492               (9.10)              (1.54)              -               (0.22)       -                                      (10.86)             (0.01)              (1.52)                -                 -          -                 (1.52)         -
A_AR3000        3/2010            Sep-08 Ccf                   (39)                                       (39)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0006   $   0.1518   $   0.11479   $   0.0492              (35.49)              (6.00)              -               (0.87)       -                                      (42.36)             (0.02)              (5.92)                -                 -          -                 (5.92)         -
A_AR3000        3/2010            Oct-08 Ccf                   (11)                                       (11)             (7)   $   0.9100    $    0.1539   $    0.0222                       $   0.0007   $   0.1518   $   0.11479   $   0.0492              (10.01)              (1.69)              -               (0.24)       -                                      (11.94)             (0.01)              (1.67)                -                 -          -                 (1.67)         -
A_AR3000        3/2010            Nov-08 Ccf                   (68)                                       (68)             (7)   $   0.8349    $    0.1489   $    0.0311                       $   0.0006   $   0.1518   $   0.11479   $   0.0492              (56.77)             (10.13)              -               (2.11)       -                                      (69.01)             (0.04)             (10.32)                -                 -          -                (10.32)         -
A_AR3000        3/2010            Dec-08 Ccf                  (161)                                      (161)             (7)   $   0.8349    $    0.1489   $    0.0311                       $   0.0008   $   0.1518   $   0.11479   $   0.0492             (134.42)             (23.97)              -               (5.01)       -                                     (163.40)             (0.13)             (24.43)                -                 -          -                (24.43)         -                   -
A_AR3000        3/2010            Jan-09 Ccf                  (381)          (88)                        (469)         (16)      $   0.8349    $    0.1489   $    0.0311                       $   0.0012   $   0.1518   $   0.11479   $   0.0492             (391.57)             (69.83)              -              (14.59)       -                                     (475.99)             (0.56)             (57.82)             (10.10)              -          -                (67.92)         -                   -
A_AR3000        3/2010            Feb-09 Ccf                  (498)                                      (498)         (16)      $   0.8349    $    0.1489   $    0.0311                       $   0.0016   $   0.1518   $   0.11479   $   0.0492             (415.78)             (74.15)              -              (15.49)       -                                     (505.42)             (0.80)             (75.58)                -                 -          -                (75.58)         -                   -
A_AR3000        3/2010            Mar-09 Ccf                  204                                        204               6     $   0.8349    $    0.1489   $    0.0311                       $   0.0018   $   0.1518   $   0.11479   $   0.0492             170.32               30.38                -                6.34        -                                      207.04               0.37              30.96                  -                 -          -                 30.96          -                   -
A_AR3000        3/2010            Apr-09 Ccf                   (18)                                       (18)         (16)      $   0.7632    $    0.1489   $    0.0127                       $   0.0019   $   0.1518   $   0.11479   $   0.0492              (13.74)              (2.68)              -               (0.23)       -                                      (16.65)             (0.03)              (2.73)                -                 -          -                 (2.73)         -                   -
A_AR3000        3/2010            May-09 Ccf                   (68)                                       (68)         (16)      $   0.7632    $    0.1489   $    0.0127                       $   0.0021   $   0.1518   $   0.11479   $   0.0492              (51.90)             (10.13)              -               (0.86)       -                                      (62.89)             (0.14)             (10.32)                -                 -          -                (10.32)         -                   -
A_AR3000        3/2010            Jun-09 Ccf                  379                                        379           26        $   0.7632    $    0.1489   $    0.0127                       $   0.0022   $   0.1518   $   0.11479   $   0.0492             289.25               56.43                -                4.81        -                                      350.49               0.83              57.52                  -                 -          -                 57.52          -                   -
A_AR3000        3/2010             Jul-09 Ccf                 616                                        616           (16)      $   0.7632    $    0.1489   $    0.0127                       $   0.0022   $   0.1518   $   0.11479   $   0.0492             470.13               91.72                -                7.82        -                                      569.67               1.36              93.49                  -                 -          -                 93.49          -                   -
A_AR3000        3/2010            Aug-09 Ccf                  576                                        576           (10)      $   0.7632    $    0.1489   $    0.0127                       $   0.0022   $   0.1518   $   0.11479   $   0.0492             439.60               85.77                -                7.32        -                                      532.69               1.27              87.42                  -                 -          -                 87.42          -                   -
A_AR3000        3/2010            Sep-09 Ccf                  779                                        779           (10)      $   0.7632    $    0.1489   $    0.0127                       $   0.0022   $   0.1518   $   0.11479   $   0.0492             594.53              115.99                -                9.89        -                                      720.41               1.71             118.23                  -                 -          -                118.23          -                   -
A_AR3000        3/2010            Oct-09 Ccf                 1,338                                      1,338          (19)      $   0.7632    $    0.1489   $    0.0127                       $   0.0023   $   0.1518   $   0.11479   $   0.0492            1,021.16             199.23                -              16.99         -                                    1,237.38               3.08             203.07                  -                 -          -                203.07          -                   -
A_AR3000        3/2010            Nov-09 Ccf                 1,890                                      1,890          (19)      $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $   0.1518   $   0.11479   $   0.0492             997.35              291.44                -              34.21         -                                    1,323.00               4.35             286.85                  -                 -          -                286.85          -                   -
A_AR3000        3/2010            Dec-09 Ccf                 1,430       (13,786)      (7,640)        (19,996)         (34)      $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $   0.1518   $   0.11479   $   0.0492          (10,551.89)          (3,083.38)              -             (361.93)       -                                  (13,997.20)            (45.99)            217.03            (1,582.49)         (375.96)        -             (1,741.42)         -                   -
A_AR3000        3/2010            Jan-10 Ccf                 7,984        (6,979)     (74,112)        (73,107)        730        $   0.5277    $    0.1542   $    0.0181                       $   0.0024   $   0.1518   $   0.11479   $   0.0492          (38,578.56)         (11,273.10)              -           (1,323.24)       -                                  (51,174.90)           (175.46)           1,211.73             (801.12)        (3,647.05)       -             (3,236.44)         -                   -
A_AR3000        3/2010            Feb-10 Ccf             3,007,972     1,999,455     272,746        5,280,173     192,798        $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $   0.1518   $   0.11479   $   0.0492        2,786,347.29         814,202.68                -          95,571.13         -                                3,696,121.10          13,728.45         456,519.91          229,517.44         13,421.83         -            699,459.18          -                   -
A_AR3000        3/2010            Mar-10 Ccf            12,973,664     5,909,673     617,610       19,500,947     856,776        $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $   0.1518   $   0.11479   $   0.0492       10,290,649.73        3,007,046.03               -         352,967.14         -                               13,650,662.90          56,552.75        1,969,012.99         678,371.36         30,392.59         -          2,677,776.94          -                   -
A_AR3040        3/2010            Sep-09 Ccf                   (61)                                       (61)                   $   0.7632    $    0.0198   $    0.0127                       $   0.0022   $ 0.20857    $   0.11479   $   0.0492              (46.56)              (1.21)              -               (0.77)       -                                      (48.54)             (0.13)             (12.72)                -                 -          -                (12.72)         -                   -
A_AR3040        3/2010            Oct-09 Ccf                   57                                         57                     $   0.7632    $    0.0198   $    0.0127                       $   0.0023   $ 0.20857    $   0.11479   $   0.0492               43.50                1.13               -                0.72        -                                       45.35               0.13              11.89                  -                 -          -                 11.89          -                   -
A_AR3040        3/2010            Nov-09 Ccf                     -                                          -                    $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $ 0.20857    $   0.11479   $   0.0492                 -                   -                 -                 -          -                                         -                  -                   -                   -                 -          -                   -            -                   -
A_AR3040        3/2010            Dec-09 Ccf                (1,597)      11,625       12,786          22,814                     $   0.5277    $    0.1542   $    0.0181                       $   0.0023   $ 0.20857    $   0.11479   $   0.0492          12,038.95             3,517.92               -             412.93         -                                   15,969.80              52.47             (333.09)           1,334.43           629.20         -              1,630.54          -                   -
A_AR3040        3/2010            Jan-10 Ccf                (2,512)       (1,990)                      (4,502)                   $   0.5277    $    0.1542   $    0.0181                       $   0.0024   $ 0.20857    $   0.11479   $   0.0492           (2,375.71)            (694.21)              -              (81.49)       -                                   (3,151.41)            (10.80)            (523.93)            (228.43)              -          -               (752.36)         -                   -
A_AR3040        3/2010            Feb-10 Ccf                 6,633         3,514                      10,147                     $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $ 0.20857    $   0.11479   $   0.0492            5,354.57            1,564.67               -             183.66         -                                    7,102.90              26.38            1,383.44             403.37                -          -              1,786.81          -                   -
A_AR3040        3/2010            Mar-10 Ccf               13,542        10,193                       23,735                     $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $ 0.20857    $   0.11479   $   0.0492          12,524.96             3,659.94               -             429.60         -                                   16,614.50              68.83            2,824.45            1,170.05               -          -              3,994.50          -                   -
A_AR3800        3/2010            Feb-10 Ccf                   36                                         36               8     $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $ 0.15177    $   0.11479   $ 0.04921                19.00                5.55               -                0.65        -                                       25.20               0.09                5.46                 -                 -          -                  5.46          -                   -
A_AR3800        3/2010            Mar-10 Ccf                  481                                        481           52        $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $ 0.15177    $   0.11479   $ 0.04921              253.82               74.17                -                8.71        -                                      336.70               1.39              73.00                  -                 -          -                 73.00          -                   -
A_AR5000        3/2010            Feb-10 Mmbtu               4,462                                      4,462         304        $   4.8616                  $    0.1688           $ 18.7457   $   0.0078   $ 0.02860    $   0.02860   $ 0.02860           21,692.46                  -            5,698.69           753.19         -                                   28,144.34              34.80             127.61                  -                 -          -                127.61          -                   -
A_AR5000        3/2010            Mar-10 Mmbtu             48,116                                     48,116        3,911        $   4.8616                  $    0.1688           $ 18.7457   $   0.0087   $ 0.02860    $   0.02860   $ 0.02860          233,920.75                  -           73,314.43         8,121.98         -                                  315,357.16             418.61            1,376.12                 -                 -          -              1,376.12          -                   -
A_ARTX3000      3/2010            Jan-10 Ccf                 1,443                                      1,443               -    $   0.5277    $    0.1542   $    0.0181                       $   0.0024   $ 0.15177    $   0.11479   $ 0.04921              761.47              222.51                -              26.12         -                                    1,010.10               3.46             219.00                  -                 -          -                219.00          -
A_ARTX3000      3/2010            Feb-10 Ccf               26,769        20,662                       47,431        1,501        $   0.5277    $    0.1542   $    0.0181                       $   0.0026   $ 0.15177    $   0.11479   $ 0.04921           25,029.34             7,313.86               -             858.50         -                                   33,201.70             123.32            4,062.73            2,371.79               -          -              6,434.52          -
A_ARTX3000      3/2010            Mar-10 Ccf              239,041        69,259        7,561         315,861       14,142        $   0.5277    $    0.1542   $    0.0181                       $   0.0029   $ 0.15177    $   0.11479   $ 0.04921          166,679.85           48,705.77                -           5,717.08         -                                  221,102.70             916.00          36,279.25             7,950.24           372.08         -             44,601.57          -
A_ARTX3040      3/2010            Jan-10 Ccf                                                                -                    $   0.5277    $    0.1542   $    0.0181                       $   0.0024   $ 0.18676    $   0.09062   $ 0.02510                  -                   -                 -                 -          -                                         -                  -                   -                   -                 -          -                   -            -
Commercial/Industrial Total                             16,377,924     8,055,655     828,951       25,262,530    1,075,358                                                                                                                          $ 13,559,390.09      $   3,887,361.38    $    79,013.12   $   465,142.34     $   -      $             -      $   17,990,906.93    $     71,987.38    $ 2,480,140.62      $    924,708.62     $ 40,792.69       $   -      $   3,445,641.93    $     -      $     -


                                                                                                                                                                                                                                                                                  412235     Comm/Ind - Commodity Billed                                         $   13,561,331.98
                                                                                                                                                                                                                                                                                  412236     Comm/Ind - Demand Billed                                            $    3,966,378.03
                                                                                                                                                                                                                                                                                  412237     Comm/Ind - LUFG Billed                                              $      465,144.41
                                                                                                                                                                                                                                                                                  412246     Comm/Ind - COG Commodity
                                                                                                                                                                                                                                                                                  412244     Comm/Ind - Other Margin                                                                  $     71,990.18
                                                                                                                                                                                                                                                                                  412241     Comm/Ind - Dist Charge                                                                                                                                                           $   3,439,912.94
                                                                                                                                                                                                                                                    General Ledger Total                                                                                         $   17,992,854.42    $     71,990.18                                                                         $   3,439,912.94


                                                                                                                                                                                                                                                    Initial Variance                                                                                             $       (1,947.49)   $         (2.80)                                                                        $       5,728.99

                                                                                                                                                                                                                                                    # Rate Type
                                                                                                                                                                                                                                                    Citygate Rates
                                                                                                                                                                                                                                                    Commercial/Ind Rates posting to Residential                                                                             975.96               9.72                                                                                   84.46
                                                                                                                                                                                                                                                    Residential Rates posting to Commercial/Ind                                                                           2,796.73               7.32                                                                                  483.67
                                                                                                                                                                                                                                                    Revenue Posted to Arkansas State under Non-Arkansas Rate Categories
                                                                                                                                                                                                                                                    Revenue Posted to Other States under Arkansas Rate Categories
                                                                                                                                                                                                                                                    Rate A_AR8000 posting                                                                                        $        2,550.00
                                                                                                                                                                                                                                                    Rate A_AR9000 posting
                                                                                                                                                                                                                                                    Journal Entry to Reclass Intercompany Billing Gl 412241                                                                                                                                                                   $      (5,653.66)
                                                                                                                                                                                                                                                    Manual Recon key for customer correction in August 2009                                                                                                                                                                   $        (702.38)
                                                                                                                                                                                                                                                    Remaining Variance                                                                                           $        4,375.20    $         14.24                                                                         $         (58.92)
                                                                                                                                                                                                                                                                                                                                                                          0.0243%             0.0198%                                                                                -0.0017%


                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           -
A_AR8000        3/2010            Feb-10 Mmbtu             16,742       134,270      107,875         258,887                                                                                   $   0.0251   $ 1.49368    $ 1.12973     $ 0.48431                  -                   -                 -                 -          -                                         -             6,498.06          25,007.19          151,688.85         52,244.94         -           228,940.98
A_AR8040        3/2010            Feb-10 Mmbtu                   -                                          -                                                                                  $   0.0251   $ 2.05269    $ 1.12973     $ 0.48431                  -                   -                 -                 -          -                                         -                  -                   -                   -                 -          -                   -
A_AR9000        3/2010            Feb-10 Mmbtu           1,835,949                                  1,835,949                                                                                  $   0.0078   $ 0.0286     $ 0.0286      $ 0.0286                   -                   -                 -                 -          -                                         -            14,320.40          52,508.14                  -                 -          -             52,508.14
A_AR9200        3/2010            Mar-08 Mmbtu                                                              -                                                $    0.0080                       $   0.0067   $ 0.0100                                              -                   -                 -                 -          -                                         -                  -                   -                   -                 -          -                   -
A_AR9201        3/2010            Feb-10 Mmbtu            113,650                                    113,650                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -             909.20         -                                     909.20              886.47            1,136.50                 -                 -          -              1,136.50
A_AR9202        3/2010            Feb-10 Mmbtu             60,001                                     60,001                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -             480.01         -                                     480.01              468.01             600.01                  -                 -          -               600.01
A_AR9203        3/2010            Feb-10 Mmbtu               4,458                                      4,458                                                $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -              35.66         -                                       35.66              34.77              44.58                  -                 -          -                 44.58
A_AR9204        3/2010            Feb-10 Mmbtu             25,156                                     25,156                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -             201.25         -                                     201.25              196.22             251.56                  -                 -          -               251.56
A_AR9205        3/2010            Feb-10 Mmbtu             14,700                                     14,700                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -             117.60         -                                     117.60              114.66             147.00                  -                 -          -               147.00
A_AR9206        3/2010            Feb-10 Mmbtu             23,503                                     23,503                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -             188.02         -                                     188.02              183.32             235.03                  -                 -          -               235.03
A_AR9207        3/2010            Feb-10 Mmbtu             11,959                                     11,959                                                 $    0.0080                       $   0.0078   $ 0.0100                                              -                   -                 -              95.67         -                                       95.67              93.28             119.59                  -                 -          -               119.59

Transportation Total                                     2,106,118      134,270      107,875        2,348,263                                                                                                                                       $             -      $            -      $          -     $     2,027.41     $   -      $             -      $        2,027.41    $     22,795.19    $     80,049.60     $    151,688.85     $ 52,244.94       $   -      $    283,983.39

                                                                                                                                                                                                                                                                                  421023     Gas Transportation - LUFG Charge Billed                             $        2,027.41
                                                                                                                                                                                                                                                                                  421034     Gas Transportation - Comm/Ind - Other Margin                                             $     22,795.23
                                                                                                                                                                                                                                                                                  421032     Gas Transportation - Comm/Ind - Dist Charge                                                                                                                                      $    283,983.52
                                                                                                                                                                                                                                                    General Ledger Total                                                                                         $        2,027.41    $     22,795.23                                                                         $    283,983.52


                                                                                                                                                                                                                                                    Initial Variance                                                                                             $             -      $         (0.04)                                                                        $          (0.13)
                                  Billing Determinant Reconciliaton Report
                                        Contract Demand, March, 2010

                                                  Block 1       Block 2        Total     Block 1     Block 2         Block 1            Block 2          Total
  Rate Code          GL Period    Rate Period       CD            CD            CD        Rate        Rate           Calc Rev           Calc Rev        Calc Rev

A_AR5000           3/2010        2/2010                304                        304    $   6.173   $   0.954   $       1,876.59   $         -   $       1,876.59
A_AR5000           3/2010      3/2010                3,446             465       3,911   $   6.173   $   0.954   $      21,272.16   $      443.52 $      21,715.68
Commercial/Industrial Total Sales                    3,750             465       4,215                           $      23,148.75   $      443.52   $    23,592.27

General Ledger Total               412238 Com/Ind-Demand Distribution Charge Billed                                                                 $    23,592.28

Initial Variance                                                                                                                                    $        (0.01)




A_AR9000       3/2010            2/2010             55,094          69,299     124,393   $   6.173   $   0.954   $     340,095.26   $ 66,097.39     $ 406,192.65
Transportation Total                                55,094          69,299     124,393                           $     340,095.26   $ 66,097.39     $ 406,192.65

General Ledger Total               421024 Transp-Demand Distribution Charge Billed                                                                  $ 406,192.71

Initial Variance                                                                                                                                    $        (0.06)



C:\Docstoc\Working\pdf\[725fd620-82e6-42fb-a1c0-fdf76b9df00c.xlsx]CD Related


                                                    58,844          69,764     128,608

								
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