Resolution 2021-21' RESOLUTION NO.2021-21
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 2021 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 havejoined 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 RPM tariff was adopted by the City in a rate ordinance in 2018; and
WHEREAS, on about April 1, 2021, Atmos Mid -Tex filed its 2021 RRM rate request with ACSC
Cities based on a test year ending December 31, 2020; and
WHEREAS, ACSC coordinated its review of the Atmos Mid -Tex 2021 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 $22.78 million applicable to
ACSC Cities with an Effective Date of December 1, 2021; and
' WHEREAS, ACSC agrees that Atmos' plant -in-service is reasonable; and
Resolution No. 2021-21 Atmos Mid -Tex RRM Settlement
2557/33/8275501
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 I will save ACSC
ratepayers approximately $3.8 million off new rates imposed by the attached tariffs (Exhibit A); 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 $22.78 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 2021 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.
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 $22.78 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 2021 RRM filing.
Resolution No. 2021-21 Atmos Mid -Tex RRM Settlement
2557/33/8275501
' 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, 2021.
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 Thomas Brocato, General Counsel to ACSC, at Lloyd
Gosselink Rochelle & Townsend, P.C., 816 Congress Avenue, Suite 1900, Austin, Texas 78701.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF WYLIE,
TEXAS, BY A VOTE OF U TO C) I ON THIS THE LOTH DAY OF AUGUST, 2021.
ATTEST:
_�;66.LL
Stephanie Storm, City Secretary
A&62�
Matthew Porter, Mayor '
o-
�6"�
,A%1A FE RA,(Wy 4
pry
ad
s 1188 o
6'=rL, OF -EO
Resolution No. 2021-21 Atmos Mid -Tex RRM Settlement
2557/33/8275501
Exhibit A
to 2021 RRM Resolution or Ordinance
Mid -Tex Tariffs
Effective December 1, 2021
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RRC Tariff No:
RATE SCHEDULE:
R — RESIDENTIAL SALES
APPLICABLE TO:
ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 12/01/2021
PAGE:
Application
Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured
through one meter.
Type of Service
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 Ccf charges to the
amounts due under the riders listed below:
Charge
Amount
Customer Charge per Bill
$ 20.85 per month
Rider CEE Surcharge
$ 0.05 per month'
Total Customer Charge
$ 20.90 per month
Commodity Charge —All Ccf
$0.27979 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider 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 accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
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 of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
'Reference Rider CEE - Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2021.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RRC Tariff No:
RATE SCHEDULE:
C — COMMERCIAL SALES
APPLICABLE TO:
ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 12/01/2021
PAGE: 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 of Service
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 Ccf charges to the
amounts due under the riders listed below:
Charge
Amount
Customer Charge per Bill
$ 56.50 per month
Rider CEE Surcharge
$ 0.01 per month'
Total Customer Charge
$ 56.51 per month
Commodity Charge — All Ccf
$ 0.12263 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider 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 accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
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 of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
' Reference Rider CEE - Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2021.
MID-TEX DIVISION RRC Tariff 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 12/01/2021
PAGE:
Application
Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day
for all natural gas provided at one Point of Delivery and measured through one meter. Service for
Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at
Company's sole option and will require special contract arrangements between Company and Customer.
Type of Service
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
Customers monthly bill will be calculated by adding the following Customer and MMBtu charges to the
amounts due under the riders listed below:
Charge
Amount
Customer Charge per Meter
$ 1,054.75 per month
First 0 MMBtu to 1,500 MMBtu
$ 0.4330 per MMBtu
Next 3,500 MMBtu
$ 0.3171 per MMBtu
All MMBtu over 5,000 MMBtu
$ 0.0680 per MMBtu
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider GCR.
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 an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customers deliveries,
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts 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 Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees I
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RRC Tariff No:
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 12/01/2021
PAGE:
Agreement
An Agreement for Gas Service may be 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 Rate I, Customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
T—TRANSPORTATION
APPLICABLE TO:
ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 12101/2021
PAGE:
Application
Applicable, in the event that Company has entered into a Transportation Agreement, to a customer
directly connected to the Atmos Energy Corp., Mid -Tex Division Distribution System (Customer) for the
transportation of all natural gas supplied by Customer or Customers agent at one Point of Delivery for
use in Customer's facility.
Type of Service
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 MMBtu charges to the amounts
and quantities due under the riders listed below:
Charge
Amount
Customer Charge per Meter
$ 1,054.75 per month
First 0 MMBtu to 1,500 MMBtu
$ 0.4330 per MMBtu
Next 3,500 MMBtu
$ 0.3171 per MMBtu
All MMBtu over 5,000 MMBtu
$ 0.0680 per MMBtu
Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in
accordance with Part (b) of Rider GCR.
Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.
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 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 Schedule 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 Platts Gas Daily in the table '
entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative
Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds
10% of Customer's receipt quantities for the month.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RRC Tariff No:
RATE SCHEDULE:
T—TRANSPORTATION
APPLICABLE TO:
ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 1210112021
PAGE:
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customers deliveries,
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts 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 Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer 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 Rate T, customer must have the type of meter 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 RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 12/01/2021
PAGE:
Provisions for Adjustment
The Commodity Charge per Ccf (100 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 described, which amount is referred to as the "Weather
Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature
sensitive residential and commercial bills 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 of Weather Normalization Adjustment
The Weather Normalization Adjustment Factor shall be computed to the nearest one -hundredth cent
per Ccf by the following formula:
(HSFi x (NDD-ADD) )
WNAFi = Ri
(BLi + (HSFi x ADD)) '
Where
i = any particular Rate Schedule or billing classification within any such
particular Rate Schedule that contains more than one billing classification
WNAFi = Weather Normalization Adjustment Factor for the ith rate schedule or
classification expressed in cents per Ccf
Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or
classification.
HSFi = heat sensitive factor for the ith schedule or classification divided by the
average bill count in that class
NDD = billing cycle normal heating degree days calculated as the simple ten-year
average of actual heating degree days.
ADD = billing cycle actual heating degree days.
Bli = base load sales for the ith schedule or classification divided by the average
bill count in that class
The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as:
WNAi = WNAR x qq
Where qq is the relevant sales quantity for the jth customer in ith rate schedule. I
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER:
WNA —WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO:
ALL CUSTOMERS IN THE MID-TEX DIVISION UNDER THE RRM TARIFF
EFFECTIVE DATE:
Bills Rendered on or after 12/01/2021
PAGE:
Weather Station
Abilene
Austin
Dallas
Waco
Wichita
Falls
Base Use/Heat Use Factors
Residential
Base use Heat use
Ccf Ccf/HDD
11.88 0.1459
iBxaLl
15.21
10.63
12.63
0.1452
0.1915
0.1373
0.1398
Commercial
Base use
Ccf
85.39
194.82
148.19
130.39
109.17
Heat use
Ccf/HDD
0.6996
0.9398
1.0986
0.7436
0.5803
' Weather Normalization Adjustment (WNA) Report
On or before June 1 of each year, the company posts on its website at atmosenergy.com/mtx-wna, in
Excel format, a Weather Normalization Adjustment (WNA) Report to show how the company calculated
its WNAs factor during the preceding winter season. Additionally, on or before June 1 of each year, the
company files one hard copy and an Excel version of the WNA Report with the Railroad Commission of
Texas' Gas Services Division, addressed to the Director of that Division.
Exhibit B
to 2021 RRM Resolution or Ordinance
Mid -Tex
2021 Benchmark for Pensions
and Retiree Benefits
ATMOS ENERGY CORP., MID-TEX DIVISION
PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL
TEST YEAR ENDING DECEMBER 31, 2020
Line I Pension Employment I Pension Executive Benefit Employment
Proposed Benefits Benchmart - Fiscal Year 2021 WNs Towers Watson
1
Report as adlusted(1)(2)(3) $ 2,917,949 S
4.908.358 $
5,447,063 $ 293,818 S
6.600,073
2
Allocation to Mid -Tex 4368%
4368%
76A1% 10000%
76A1%
Proposed Benefits Benchmark Casts Allocated to Mid -Tex (Ln 1 x Ln 2)
3
S 1.274.655 $
2,144,130 $
4.145.546 S 293.818 S
5,023,057
4
OBM and Capital Allocation Factor loom%
10000%
loom% 100.00%
10000%
5
Proposed Benefits Benchmark Caste to Approve (Ln 3 x Ln 4) (3) S 1,274,655 $
2,14d 130 $
4,145,546 S 290,818 It
5 023 057 $
12,881,205
6
7
8
Summary of Costs to Approve (1)'
9
10
O&M Expense Factor(WP_F-2.3, Ln 2) 7507%
75.07%
3866% 1100%
38 W%
11
12
13
Total Pension Account Plan $ 956,873
$
1,602,484
S
2.559,357
14
Total Post-Empl0ymenl Benefit Plan $
1,609,582
$
1.941.691
3,551,272
15
Total Supplemental Executive Benefit Plan
$ 32,322
32,322
18
Tom[ (Ln 13. Ln 14+Ln 15) $ 956,873 $
1,609,582 $
1,WZ484 S 32,322 $
1,941,691 $
6.142.952
17
18
Notes:
19
1. Studies not applicable to Mid -Tex or Shared Services am omitted
20
2. Mid -Tex is proposing Nat the Fiscal Year 2021 W Ilis Towers Walson actuarial amounts shown
on WP_F-2.3 and WP_F-2.3.1, be approved by ma RRM
Cities as me
21
benchmark amounts to be used to calculate the regulatory asset or liability for future penods. The benchmark amount approved by the FIRM Cubes for future
periods
22
includes only 0he expense amount The amount attributable to capital is recorded to utility plant
through the overhead
process as descrbed in me CAM
23
3 SSU amounts acude cast centers which do not allocate to Mid -Tex for mte making purposes.
Exhibit C
to 2021 RRM Resolution or Ordinance
Mid -Tex 2021 Schedule for
Amortization for Regulatory Liability
ATMOS ENERGY CARP., MID-TEII DIVISION
RATE BASE ADJUSTMENTS
TEST YEAR ENDING DELEMBER 31. 2a20
AMS TYEAR N OF REGULATORY 31, 20 TY
Total
Total
Beginnng
Protected b
Protestant b
Lim
Year Ended
Beginning
Protected
Ending Protected Unprotacled
Unprotected Ending Unprotected
Unpolected
Unprotected
No.
Dec. 31
Pradni Balance
Amortination
false. Balance
ArooNzaBon
Balance
AnnoNngon
Balance
(a)
(h)
(c)
(d) (a)
(0
(g)
(h)
6)
1
2017(3)
S - S
-
S (51,477,654) 5
$ - $
34],]46,535 5
- S
292,268,891
2
2018
(51,477,654)
494,9A
(50,992.677) 343,746,535
(3,513,888)
340232,667
277,172,028
3
2019
(50,982,677)
1,979,910
(47.002,]67) 326,174,795
(13,988,908)
312,185,806
12.077.963)
(12.008,999)
255.163,029
4
2020
(47,022,857)
(47,022,657) 326,174,]95
(26,390.127)
(12,000,999)
242.237,745
5
2022
(43.558,015)
3,464.842
(41.578,105)
(26,390,121)
285,195,/60
285,795,760
(58,187.619)
242,231,145
6
2023
(41,558,015)
1.979,910
1.979,910
285.7M2,195.760
(39.598.195) 285,795,231
(60.107.620)
0.70
(58 167,819)
184p50,508
7
2024
(39.598.195)
1,979.910
(39,598,185) 215,fi29,211
(60.167,520)
165.4
105
(SB,1B7,019)
167.674,889
8
2025
(39,59a,195)
1.979.910
(37,618,376) 105.293.175
(60.167.528)
293.175
145/25175
(50,197,619)
e9.487.270
9
2025
(35.638,376)
1.979.910
(35,638,376) 105,29],1i5
(60,187,520)
05,125,6(0
(43.145.737)
10
2027
(35,936,376)
1.979.910
45,125,6(a
(31.878
(/5,125,840
(0)
(43,145,710
3,658.40
(31.678,556)
11
22]
(33,658,456)
1.979.910
5%)
(31,678$5fi) 10)
0
1.979.910
(31,fi]8,556)
12
2028
(]1,W8,556)
1,9]9,910
(29,698,BQ) -
-
1,W9,9ID
(2
13
2029
(29.698,84])
1.979.910
R],710.737) -
-
1.979.910
(I7.718.737)
,719,737)
14
20M
(27.718.737)
1.979.910
(25,730,827) -
-
1.979,910
(23.75 0P)
15
2031
(25,738827)
1.979.910
(F3,759,917) -
-
1.979.910
(21,779,007)
16
2032
(21.779.007)
1,979,910
(19.729.098)
1.979,910
(19.799,008)
17
20M
(21,779,007)
1.979.910
(19,199,090) -
-
1.979.910
(19,]99,090)
18
2051
(19,799,096)
1,979,910
(17,819,1B8) -
-
1,9]9,9f0
8)
(15.839,9,278)
19
2035
(17.819,188)
1.979.910
(15,839,278) -
-
1.979.910
(1
20
20M
(15,839,278)
1,979,910
(13,859,3fi0) -
-
1.979,910
(1 3.859,3
21
2037
(13,859,368)
1,979.910
(11.879.459) -
-
1.979.910
1.879)
(B,459)
22
211M
(11,879,459)
1,919.910
(0,699,549) -
-
1,979.910
(9 ,099,549)
23
2039
(9,899,549)
1,979,910
(7,919,8]9) -
1.979.910
(5,939.729)
24
2040
(5,939,729)
1.979,910
(5,939,129) -
-
1,979,910
(5,939)29)
25
2041
(5,939,729)
1,979.910
(3,959,020) -
-
1.979,910
(1,979,010)
28
2042
(3,959,920)
1.979,910
(1,9I8,910) -
-
1,979,910
(1,979,910)
27
204]
(1,979,910)
1,9i9,910
0 -
-
1,979,910
0
28
29
Rexame Related
Tea Factor
See 4VP_F-51
30
Revenue Related
Texas Amd
Amobrahon' Tax Fader
5
],919,355
9,355
31
RereAnnual
Amodvatmn lndutlmg Revenue Related Taxes
Taxes
AmoNmaon +Taaea
5
62,1]Q97]
32
33
Notes:
34
The annual protected
na26
year based on Na Reveme South Georgia McNotl The
annualenwNraapn al
Na unpmlodetl balance is years
35
Z The Replaamodga6on Sr@ephul RCA,balance
UaEiLry l]rocaNedlo FERL Are
xi Sub Acmun127909.
d 2790
Me
36
3 is finallary
3 This is Me final
Fiscal
Mi6Tox llahihry balance fling the FisralYear 2018 taa roWm
iscal can 016
I