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Resolution 2020-50RESOLUTION NO. 2020-50(R) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, APPROVING A NEGOTIATED SETTLEMENT BETWEEN THE ATMOS CITIES STEERING COMMITTEE ("ACSC") AND ATMOS ENERGY CORP., MID-TEX DIVISION REGARDING THE COMPANY'S 2020 RATE REVIEW MECHANISM FILING; DECLARING EXISTING RATES TO BE UNREASONABLE; ADOPTING TARIFFS THAT REFLECT RATE ADJUSTMENTS CONSISTENT WITH THE NEGOTIATED SETTLEMENT; FINDING THE RATES TO BE SET BY THE ATTACHED SETTLEMENT TARIFFS TO BE JUST AND REASONABLE AND IN THE PUBLIC INTEREST; APPROVING AN ATTACHED EXHIBIT ESTABLISHING A BENCHMARK FOR PENSIONS AND RETIREE MEDICAL BENEFITS; APPROVING AN ATTACHED EXHIBIT REGARDING AMORTIZATION OF REGULATORY LIABILITY; REQUIRING THE COMPANY TO REIMBURSE ACSC'S REASONABLE RATEMAKING EXPENSES; DETERMINING THAT THIS RESOLUTION WAS PASSED IN ACCORDANCE WITH THE REQUIREMENTS OF THE TEXAS OPEN MEETINGS ACT; ADOPTING A SAVINGS CLAUSE; DECLARING AN EFFECTIVE DATE; AND REQUIRING DELIVERY OF THIS RESOLUTION TO THE COMPANY AND THE ACSC'S LEGAL COUNSEL. WHEREAS, the City of Wylie, Texas ("City") is a gas utility customer of Atmos Energy Corp., Mid -Tex Division ("Atmos Mid -Tex" or "Company"), and a regulatory authority with an interest in the rates, charges, and services of Atmos Mid -Tex; and WHEREAS, the City is a member of the Atmos Cities Steering Committee ("ACSC"), a coalition of similarly -situated cities served by Atmos Mid -Tex ("ACSC Cities") that have joined together to facilitate the review of, and response to, natural gas issues affecting rates charged in the Atmos Mid -Tex service area; and WHEREAS, ACSC and the Company worked collaboratively to develop a Rate Review Mechanism ("RRM") tariff that allows for an expedited rate review process by ACSC Cities as a substitute to the Gas Reliability Infrastructure Program ("GRIP") process instituted by the Legislature, and that will establish rates for the ACSC Cities based on the system -wide cost of serving the Atmos Mid -Tex Division; and WHEREAS, the current RRM tariff was adopted by the City in a rate ordinance in 2018; and WHEREAS, on about March 31, 2020, Atmos Mid -Tex filed its 2020 RRM rate request with ACSC Cities based on a test year ending December 31, 2019; and Resolution No. 2020-50(R) - Approving A NEGOTIATED Settlement Between the Atmos Cities Steering Committee ("ACSC") And ATMOS ENERGY CORP., Mid -Tex DIVISION Regarding the Company's 2020 Rate Review Mechanism Filing WHEREAS, ACSC coordinated its review of the Atmos Mid -Tex 2020 RRM filing through its Executive Committee, assisted by ACSC's attorneys and consultants, to resolve issues identified in the Company's RRM filing; and WHEREAS, the Executive Committee, as well as ACSC's counsel and consultants, recommend that ACSC Cities approve an increase in base rates for Atmos Mid -Tex of $90 million applicable to ACSC Cities with an Effective Date of December 1, 2020; and WHEREAS, ACSC agrees that Atmos plant -in-service is reasonable; and WHEREAS, with the exception of approved plant -in-service, ACSC is not foreclosed from future reasonableness evaluation of costs associated with incidents related to gas leaks; and WHEREAS, the two -month delayed Effective Date from October 1 to December 1 will save ACSC ratepayers approximately $9 million off new rates imposed by the attached tariffs (Exhibit A), the impact on ratepayers should approximate the reasonable value of the rate filing found by the ACSC Consultants' Report, which was $81 million; and WHEREAS, the attached tariffs (Exhibit A) implementing new rates are consistent with the recommendation of the ACSC Executive Committee, are agreed to by the Company, and are just, reasonable, and in the public interest; and WHEREAS, the settlement agreement sets a new benchmark for pensions and retiree medical benefits (Exhibit B); and WHEREAS, the settlement agreement establishes an amortization schedule for regulatory liability prepared by Atmos Mid -Tex (Exhibit C); and WHEREAS, the RRM Tariff contemplates reimbursement of ACSC's reasonable expenses associated with RRM applications; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS: Section 1. That the findings set forth in this Resolution are hereby in all things approved. Section 2. That, without prejudice to future litigation of any issue identified by ACSC, the City Council finds that the settled amount of an increase in revenues of $90 million for ACSC Cities represents a comprehensive settlement of gas utility rate issues affecting the rates, operations, and services offered by Atmos Mid -Tex within the municipal limits arising from Atmos Mid-Tex's 2020 RRM filing, is in the public interest, and is consistent with the City's authority under Section 103.001 of the Texas Utilities Code. Section 3. That despite finding Atmos Mid-Tex's plant -in-service to be reasonable, ACSC is not foreclosed in future cases from evaluating the reasonableness of costs associated with incidents involving leaks of natural gas. Resolution No. 2020-50(R) - Approving A NEGOTIATED Settlement Between the Atmos Cities Steering Committee ("ACSC") And ATMOS ENERGY CORP., Mid -Tex DIVISION Regarding the Company's 2020 Rate Review Mechanism Filing Section 4. That the existing rates for natural gas service provided by Atmos Mid -Tex are unreasonable. The new tariffs attached hereto and incorporated herein as Exhibit A, are just and reasonable, and are designed to allow Atmos Mid -Tex to recover annually an additional $90 million from customers in ACSC Cities, over the amount allowed under currently approved rates. Such tariffs are hereby adopted. Section 5. That the ratemaking treatment for pensions and retiree medical benefits in Atmos Mid-Tex's next RRM filing shall be as set forth on Exhibit B, attached hereto and incorporated herein. Section 6. That subject to any future settlement or decision regarding the balance of Excess Deferred Income Tax to be refunded to ratepayers, the amortization of regulatory liability shall be consistent with the schedule found in Exhibit C, attached hereto and incorporated herein. Section 7. That Atmos Mid -Tex shall reimburse the reasonable ratemaking expenses of the ACSC in processing the Company's 2020 RRM filing. Section 8. That to the extent any resolution or ordinance previously adopted by the Council is inconsistent with this Resolution, it is hereby repealed. Section 9. That the meeting at which this Resolution was approved was in all things conducted in strict compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551. Section 10. That if any one or more sections or clauses of this Resolution is adjudged to be unconstitutional or invalid, such judgment shall not affect, impair, or invalidate the remaining provisions of this Resolution, and the remaining provisions of the Resolution shall be interpreted as if the offending section or clause never existed. Section 11. That consistent with the City Ordinance that established the RRM process, this Resolution shall become effective from and after its passage with rates authorized by attached tariffs to be effective for bills rendered on or after December 1, 2020. Section 12. That a copy of this Resolution shall be sent to Atmos Mid -Tex, care of Chris Felan, Vice President of Rates and Regulatory Affairs Mid -Tex Division, Atmos Energy Corporation, 5420 LBJ Freeway, Suite 1862, Dallas, Texas 75240, and to Geoffrey Gay, General Counsel to ACSC, at Lloyd Gosselink Rochelle & Townsend, P.C., 816 Congress Avenue, Suite 1900, Austin, Texas 78701. Resolution No. 2020-50(R) - Approving A NEGOTIATED Settlement Between the Atmos Cities Steering Committee ("ACSC") And ATMOS ENERGY CORP., Mid -Tex DIVISION Regarding the Company's 2020 Rate Review Mechanism Filing DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS, BY A VOTE OF Lp TO 0 , ON THIS THE 81" DAY OF SEPTEMBER 2020. Eric Hogue, M ATTEST: Stephanie Storm, City Secretary Resolution No. 2020-50(R) - Approving A NEGOTIATED Settlement Between the Atmos Cities Steering Committee ("ACSC") And ATMOS ENERGY CORP., Mid -Tex DIVISION Regarding the Company's 2020 Rate Review Mechanism Filing Exhibit A to 2020 RRM Resolution or Ordinance Mid -Tex Tariffs Effective December 1, 2020 MID-TEXOK/US|ON RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: R — RESIDENTIAL SALES APPLICABLE TO: EFFECTIVE DATE: ALL CUSTOMERS |NTHE KA|0-TEXDIVISION UNDER THE RRK8TARIFF Bills Rendered mnm«after 12/01120%20 PAGE: A99Uoodon Applicable to Residential Customers for all natural gas provided at one Point ofDelivery and measured through one meter. Type mfService Where service ofthe type desired byCustomer isnot already available atthe Point ofDelivery, adddiona| charges and special contract arrangements between Company and Customer may be required prior to service being furnished, Monthly Rate Customer's monthly bill will be oo|nu|ahad by adding the following Customer and Ccf charges to the amounts due under the riders listed below-, Charge Amount Customer Charge per Bill B2O25 per month |Rider CEESurcharge $ 8.05 permonUh/ Total Customer Charge $2O.3O per month | CommodhyCka»ge—AU{cf $020651 per Ccf Gas Coat Recovery: Plus an amount for gas costs and upstream transportation noohn calculated in accordance with Part (a) and Part(b). respectively, ofRider QCR. Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated in accordance with Rider WNA, Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF Rider FF is only applicable to customers inside the corporate Urnhs of any incorporated municipality, Tax Ad ustmenL Plus an amount for tax oa|ou|ab*d in accordance with Rider TAX, Surcharges: Plus an amount for surcharges calculated in accordance with the opp|iosb|s rider(s) Agreement AnAgreement for Gas Service may berequired. Notice Service hereunder and the rates for services provided are Subject hothe orders of regulatory bodies having jurisdiction and Uzthe Company's Tariff for Gas Service. 'Reference Rider cse'Conservation and Energy Efficiency vsapproved inouom17o. Surcharge billing effective July 1.zozo MID-TEX DIVISION ATMOS ENERGY CORPORATION RATE SCHEDULE: APPLICABLE TO: EFFECTIVE DATE; Q—CON|NYERChALSALES RRCTariff No; ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF Bills Rendered onmrafter 12101/2D20 PAGE: Application Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf. Type ufService Where service of the type desired by Customer is not already available at the Point of De|ivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and Cof charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $54.5O per month Rider CEESurcharge $ 0.02 per month Total Customer Charge $54.62 per month � Commodity Charge — All Cof $D.11728per Ccf Gas Cost Recovery.- Plus an amount for gas costs and upstream transportation costs calculated inaccordance with Part (a) and Pert(b). neapnudve|y. ofRider GCR. Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated in accordance with Rider WNA. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordancevithRkder FF. Rider FF is only applicable to customers |nax1e the corporate limits of any |ncorpona0eci Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s), Agreement An Agreement for Gas Service may be required, Notice Service hereunder and the rates for services provided are subject to the orders ofmngu having jurisdiction and tothe Company's Tariff for Gas Service. a ory bodies ` Reference Rider cEE Conservation and Energy Efficiency asapproved mouDm17u. Surcharge billing effective July /.znu& K8|8'TEXDIVISION RRCTyriff No: &TK8OSENERGY CORPORATION RATE SCHEDULE: |—INDUSTR|ALSALES APPLICABLE TO: EFFECTIVE DATE: ALL CUSTOMERS iNTHE K8|D-TEXDIVISION UNDER THE RRMTARIFF Bills Rendered onprafter 12801/2030 \ PAGE: Application Applicable to Industrial Customers with e maximum daily usage (N1OU)ofless than 3.500 MM8tu per day for all natural gas provided at one Point of Delivery and measured through one meter. Service for Industrial Customers with an N1DU equal to orgreater than 3.500 KAM8tu per day will be provided at Company's sole option and will require special contract arrangements between Company and Customer. Type pfService Where service of the type desired by Customer is not already available at the Point of Delivery,additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and yNK813tu charges to the amounts due Linder the riders listed below, Amount Customer Charge per Meter 81.U14.6Oper month FistO[NN1B�to1GOU[NN1B�u | ' �O4157perPNyW8� � Next 3.500MMBtu $O.3044per MMBtu All K8W1Btuover 5.00OKAN1Btu $O.OG53per K8K8Btu Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in accordance with Part (a) and Port(b). respectively, ofRider QCR, Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated municipality. Tax Adjustment: Plus anamount for tax calculated inaccordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Curtailment OverpuUFee Upon notification by Company of an event of curtailment or interruption of Customer's deliveries, Customer will, for each K4W113tu delivered in excess of the stated level ofcurtailment or interruption, pay Company 20096 of the midpoint price for the Kob/ point listed in PlaMn Gas Daily published for the applicable Gas Day in the table entitled "Daily Price Survey." Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Platta Gas Daily in the table entitled "Daily Phna Oun/ey" is no longer pub|ishod. Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely .approximating the applicable index MID-TEXDAAGhON RRCTabff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: I — INDUSTRIAL SALES APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF EFFECTIVE DATE: Bills Rendered on or after 12101/2020 Agreement An Agreement for Gas Service may be required, Notice Sew|oo hereunder and the rates for services provided are subject to the orders cfregulatory bodies having jurisdiction and hnthe Company's Tariff for Gas Service. Special Conditions In order to receive scmipa under Rate |. Customer must have the h/pa ofmeter required by Company. MID-TEXOK0SION RRCTariff No: ATK8OGGMERGY CORPORATION RATE SCHEDULE: T—TRANSpORTAT|ON APPLICABLE TO: EFFECTIVE DATE: ALL CUSTOMERS |NTHE K0K-TEXDIVISION UNDER THE RRM TARIFF Bills Rendered pnorafter 12/0112020 PAGE: | Application Applicable, in the event that Company has entered into o Transportation Agreement, to a customer directly connected to theAlmos Energy Corp.. Mid -Tex Division Distribution System (Customer) for the transportation of all natural gas supplied by Customer orCustomer's agent at one Point ofDelivery for use inCustomer's facility, Type ofService Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished, Monthly Rate Customer's bill will be calculated by adding the following Customer and N1MBtu charges to the amounts and quantities due under the riders listed Ue|mwi Charge Amount Customer Charge per Meter $1.01458per month /First OMMBtuUz1.5OU[NyWB0u $O.4157per N1KABtu Next 3.500K8K4Btu 5O3O44per WiK8Btu All [NN1Bhuover 5.00OK8K8B1u 8O.0053per yNN1Bbu Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part(b) ofRider GCR. Retention Adjustment: Plus aquantity ofgas ascalculated inaccordance with Rider RA, Franchise Foe Adjustment: Plus an amount for franchise fees calculated in accordance with Ride, FF, Rider FF is only applicable to customers inside the corporate limits of any incorporated Tax Adjustment" Plus an amount for tax calculated in accordance with Rider TAX, Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Imbalance Fees All fees charged to Customer under this Rate Guhodu|o will be charged based on the quantities determined under the applicable Transportation Agreement and quantities will not be aggregated for any Customer with multiple Transportation Agreements for the purposes of such fees. Monthly Imbalance Fees Customer shall pay Company the greater of (i) $0.10 per MMBtu, or (ii) 150% of the difference per MMBtu between the highest and lowest "midpoint" price for the Katy point listed in Plattr Gas Daily in the table entitled "Daily Price Survey" during such month, for the N1K88tu of Customer's monthly Cumulative |mba|ance, as defined in the applicable Transportation Agneement, at the end of each month that exceeds 10%ofCustomer's receipt quantities for the month. K8|O'TGX DIVISION RRCTariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: TTRANSPORTATION - APPLICABLE TO: ALL CUSTOMERS |NTHE K8|D~TEX DIVISION UNDER THE RRMTARIFF Bills Rendered pnmrafter 12/0112020 FPA 0 E: Curtailment OvmrpuUFee Upon notification by Company of an event of curtailment or interruption of Customer's deliveries, Customer will, for each KAK8Btu delivered in excess of the stated level of curtailment or interruption, pay Company 200Y6 of the midpoint price for the Katy point listed in Pla8s Gas Daily published for the applicable Gas Day inthe table entitled "Daily Price 8umey.^ Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Phwa Survey" is nolonger published, Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely approximating the applicable index. Agreement A transportation agreement is required. Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service. Special Conditions In order to receive service under RahaT. oustomer must have the type mfmeter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter. MID-TEX DIVISION ATMOS ENERGY CORPORATION RIDER: WNA — WEATHER NORMALIZATION ADJUSTMENT APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRIVI TARIFF EFFECTIVE DATE: Provisions for Adiustment Bills Rendered nnnrafter 12/01/3W2Q The Commodity Charge per Cnf(1OO cubic feet) for gas service set forth in any Rate Schedules utilized by the cities of the Mid -Tex Division service area for determining normalized winter period revenues shall be adjusted by an amount hereinafter deschbed, which amount is referred to as the 'Weather Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature sensitive residential and commercial b|||a based on meters read during the revenue months of November through April. The five regional weather stations are Abilene, Austin. Dallas, Waco, and Wichita Falls. Computation ofWeather Normalization Ad|usbnent The Weather Normalization Adjustment Factor shall becomputed tothe nearest one -hundredth cent per Ccf by the following formula, = Ri (HGFi (8Li + (HGFi x ADD) ) i = any particular Rate Schedule orbilling classification within any such particular Rate Schedule that contains more than one billing classification VVNAFi = Weather Normalization Adjustment Factor for the ithrate schedule o/ classification expressed in cents per Ccf Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or classification. H3Fi = heat sensitive factor for the ith schedule or classification divided by the average bill count inthat class NDD = billing cycle normal heating degree days calculated asthe simple ten-year average ofactual heating degree days ADO = billing cycle actual heating degree days, B|i = base load sales for the ithschedule orclassification divided bythe average bill count in that class The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as: WNA= VVNAF x qo Where qij is the relevant sales quantity for the jth customer in ith rate schedule. MID-TEX DIVISION A7MOSENERGY CORPORATION VVNA—WEATHER NORMALIZATION ADJUSTMENT APPLICABLE TO: ALL CUSTOMERS |NTHE K8|D'TGX DIVISION UNDER THE RRM TARIFF EFFECTIVE DATE: Bills Rendered mnmrafter 13/Q1/2020 Base Use/Heat Use Factors Residential Commercial Base use Heatoae Base use Heatoae Weather Station Ccf CdYHDD [cf Cof/HDD Abilene 10.73 8.1545 84.79 n�7284 Austin 9.53 0i1489 211.76 0.9405 Dallas 15.77 01792 199.74 O�9385 Wichita 11Z1 01402 120,84 0.5747 Falls Weather Normalization Adjustment (NNA)Report On or before June 1 of each year, the company posts on its websbe at ahnosenargyoom/mtx+*na. in Excel format. a Weather Normalization Adjustment (N/NA) Report to show how the company calculated bsVVNAs factor during the preceding winter season. Add|donaUy, on or before June 1 of each year, the company files one hard copy and an Excel version of the N/NA Report with the Railroad Commission of Texas' Gas Services Division, addressed to the Director nfthat Division. Exhibit B to 2020 RRM Resolution or Ordinance Mid -Tex 2020 Benchmark for Pensions and Retiree Benefits N) — co V cn ca 0 0 CO 01 CJ1 A W --> 0 5.0 ro — z —I —i —i --1 . 0 0000 cp 5 cr cil 5 'a w Ei w cc, 0 CD 3 fi• t.; 3 T, . -0 Ul 7 -, -CI 7 w O 0 + 3 3 —. -.< co , 0) n 0 -0 D ..,..r ) • a, m 0 - Fal + m 0 0 Ct. -0 (.1, La .•,,_ CD 0 3, , n •-•• O (,{), Cr CD 0 C cD --. ED -.1. .--L -, Ul • CD (4' 0, MC -57 7,--. co a) a) 7) ° 0_ -9 F ,TI, :3(1) S — ce-5, x 0 D irl 0 0. a- ) -6,Dceopi 0 -, cl- co 0 a. • c = o Cr) o rD 9, ci) W n -0' Er cn al ,-- • CT •.< a, 0 637 • N C-1; 3 Li • w Fi- 9- co -0 `E Z-dc1M) Jopej asuedx3 0 69 a) 0 n 0 , a) ▪ a) 6 a) (0 -,1 CD CZ • 75 al 2 01 -0 C ID 70 0 C 1-, Eli co 0)3 CA D- UI -0 , 0 ((IA 6.-' 5.= 0- o ----1 -,s1 , N N to c • rD c (0 7 1) -r, ca ut m CD < • co rD W SS 2 CO -4 ID co I -0 CO c-) T1 PO CD U1 0) o's w cc cr u) Cr (0 0_ -< (0c.) (1) 5= P 0 '7°040) NN , -Da °, CD .....,_ m 0. 01 i-,'-?- 5 cr v. 0 0 73 -a cp 0 0' CL W CD p.) id -.co g 0 4. CP CO 0) 0 0) Summary of Costs to Approve (1): 13 r0 9° 300)0 — • = n 0 0 0 ID CP cl) 0 (1) 0. 7 73 0. CO „(13 rD 0 7 7 (1) 1'27 • En GO T, GO (0 7 C 0 • FD' • 0. 3 ea DJ ..__., '72 a) t's) 0 —1 0 w DJ 0.0. 03 0 DI 7 -C) • ea (4) CO S- 63 0 z 2 7' 6. -n • W O 0 CP 0 (.17 LI1 x C ul) aAO1 C") 150 0) 0. 0 'DX 1 r- z 0 • 0 CD 0 03 z. 0 O 1) O M C 7 0 03 7 • rn a) 2 :34 z -0 0 0 ° 03 0 0. Cn ID 04 O • -0 O ct) c 7 VI 0 04 7 rn O • C C -0 "t 10 13 F) ID • co 5 o co 41 m a) 2 • 0 0 0. 1-1 ID 2 ID 04 0. c O 1(4 g -to rn z co z —I -4 cnn/ g - M 0 cn M rn m z • m m m (7,73 c) "< 0 0 • X) • CO :13 M m Z 3 m m — 03 .74 m m 70 ›C ca 0 CI 6' 0 55 - LI up - rn z 0 Exhibit C to 2020 RRM Resolution or Ordinance Mid -Tex 2020 Schedule for Amortization for Regulatory Liability Line Year Ended No. Oec.31 1 2017 2 2018 3 2019 4 2020 5 2021 G 2022 7 2023 8 2024 0 2025 10 2026 11 2027 12 2028 13 2029 14 2030 15 2031 18 2032 17 2033 18 2034 10 2035 20 2036 21 2037 22 2038 23 2039 24 2040 25 2041 26 2042 27 2043 28 20 30 31 32 33 34 35 38 37 ATMQ8ENERGY CORR.K8DD-TEXDIVISION RATE BASE ADJUSTMENTS TEST YEAR ENDING OECEK8BER 31.3019 AMORTIZATION OFREGULATORY LIABILITY Beginning of Year Rate Base Adjustment Amount 292.268.881 280.193.319 268.108.155 250.936.982 245.765.809 234.594.035 223`423.402 212.252.280 201.081.110 180.909.043 178.738.770 167.567.597 156.398.424 145.225.251 134,054.077 122.882.004 111.711.731 100.540.558 89.369,385 78`1U8.212 G7,O27^O3O 55.855.860 44,684,692 33.513.510 22.342.346 11.171.173 Revenue Related Tax Factor Revenue Related Taxes onAnnual Amortization Amortization Including Revenue Annual Amortization (1) � 12,075,562 12,085,165 11.171`173 11.171.173 11.171.173 1t171^173 11.171.173 11`171^173 11.171.173 11.171.173 11`171.173 11.171.173 11.171.173 11,171,173 11.171.173 11.171.173 11,171,173 11.171.173 11171.173 11.171.173 11.171.173 11.171.173 11.171.17% 11.171.173 11.171.173 11.171.173 End nfYear Rate Base Adjustment /4nouunt(2) Corrected Balance for December 31' 2017(3) � 292.268.881 $ 292.288.881 200.193.319 268.108`155 256.035.882 245.785.800 234.594.635 223.423.462 212.252.289 201.081.110 189.909.943 178.738.770 167.567.507 156.396.424 145.225.251 134.054.077 122.802.904 111.711.731 100.540.558 8Q.3OQ.3O5 78.108.212 67,027,039 55,855,866 44,684,692 33,513.519 22.342^34O 11.171.173 (U) 7.16% GeeVVP_F~51 Amortization ~Tax $ 789.924 Factor $ 11.971.097 Amortization +Taxes Notes: 1 The annual amortization ofo2Oyear recovery period bbased nnthe Reverse South Georgia Method, 2. The Regulatory Liability is recorded to FERC Account 253, Sub Account 27909. 3. This is the final Mid -Tex liability balance filing the Fiscal Year 2O18tax return.