<PAGE> 1
Form U-13-60
Mutual and Subsidiary Service Companies
Revised February 7, 1980
ANNUAL REPORT
For the Period
Beginning January 1, 1999 and Ending December 31, 1999
To The
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
COLUMBIA ENERGY GROUP SERVICE CORPORATION
- -------------------------------------------------------------------------------
(Exact Name of Report Company
A Subsidiary Service Company
("Mutual" or "Subsidiary")
Data of Incorporation December 31, 1932
State or Sovereign Power Under which Incorporated or Organized - Delaware
Location of Principal Executive Offices of Reporting Company:
13880 Dulles Corner Lane, Herndon, VA 20171-4600
DONATO FURLANO, ASSISTANT CONTROLLER
13880 Dulles Corner Lane
Herndon, VA 20171-4600
- -------------------------------------------------------------------------------
(Name, title and address of officer to whom correspondence concerning
this report should be addressed)
COLUMBIA ENERGY GROUP
- -------------------------------------------------------------------------------
(Name of Principal Holding Company whose Subsidiaries are served by
Reporting Company)
Page 1
<PAGE> 2
INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing - Rule 94 provides that on or before the first day of May
in each calendar year, each mutual service company and each subsidiary
service company as to which the Commission shall have made a favorable
finding pursuant to Rule 88, and every service company whose application
for approval or declaration pursuant to Rule 88 is pending shall file with
the Commission an annual report on Form U-13-60 and in accordance with the
Instructions for that form.
2. Number of Copies - Each annual report shall be filed in duplicate. The
company should prepare and retain at least one extra copy for itself in
case correspondence with reference to the report become necessary.
3. Period Covered by Report - The first report filed by any company shall
cover the period from the date the Uniform System of Accounts was required
to be made effective as to that company under Rules 82 and 93 to the end
of that calendar year. Subsequent reports should cover a calendar year.
4. Report Format - Reports shall be submitted on the forms prepared by the
Commission. If the space provided on any sheet of such form is inadequate,
additional sheets may be inserted on the same size as a sheet of the form
or folded to such size.
5. Money Amounts Displayed - All money amounts required to be shown in
financial statements may be expressed in whole dollars, in thousands of
dollars or in hundred thousands of dollars, as appropriate and subject to
provisions of Regulation S-X (Section 210.3-01[b]).
6. Deficits Displayed - Deficits and other like entries shall be indicated by
the use of either brackets or a parenthesis with corresponding reference
in footnotes. (Regulation S-X, Section 210.3-01[C]).
7. Major Amendments or Corrections - Any company desiring to amend or correct
a major omission or error in a report after it has been filed with the
Commission shall submit an amended report including only those pages,
schedules, and entries that are to be amended or corrected. A cover letter
shall be submitted requesting the Commission to incorporate the amended
report changes and shall be signed by a duly authorized officer of the
company.
8. Definitions - Definitions contained in Instruction 01-8 to the Uniform
System of Accounts for Mutual Service Companies and Subsidiary Service
Companies, Public Utility Holding Company Act of 1935, as amended February
2, 1979, shall be applicable to words or terms used specifically within
this Form U-13-60.
9. Organization Chart - The service company shall submit with each annual
report a copy of its current organization chart.
10. Methods of Allocation - The service company shall submit with each annual
report a listing of the currently effective methods of allocation being
used by the service company and on file with the Securities and Exchange
Commission pursuant to the Public Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed - The service
company shall submit with each annual report a copy of the annual
statement supplied to each associate company in support of the amount of
compensation for use of capital billed during the calendar year.
Page 2
<PAGE> 3
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
- -----------------------------------------------------------------------------------------------------------------------
Schedule or
Account Page
Description of Schedules and Accounts Number Number
- ----------------------------------------------------------------------------- -------------- --------------
<S> <C> <C>
COMPARATIVE BALANCE SHEET Schedule I 5-6
Service Company Property Schedule II 7-8
Accumulated Provision For Depreciation and Schedule III 9
Amortization of Service Company Property
Investments Schedule IV 10
Accounts Receivable From Associated Companies Schedule V 11-12
Fuel Stock Expenses Undistributed Schedule VI 13
Stores Expense Undistributed Schedule VII 14
Miscellaneous Current and Accrued Assets Schedule VIII 15
Miscellaneous Deferred Debits Schedule IX 16
Research, Development or Demonstration Expenditures Schedule X 17
Proprietary Capital Schedule XI 18
Long-Term Debt Schedule XII 19
Current and Accrued Liabilities Schedule XIII 20-21
Notes to Financial Statements Schedule XIV 22-23
COMPARATIVE INCOME STATEMENT Schedule XV 24
Analysis of Billing - Associate Companies Account 457 25
Analysis of Billing - Nonassociate Companies Account 458 26
Analysis of Charges for Service - Associate and Schedule XVI 27
Nonassociate Companies
Schedule of Expense by Department or Service Function Schedule XVII 28-30
Departmental Analysis of Salaries Account 920 31
Outside Services Employed Account 923 32-34
Employee Pensions and Benefits Account 926 35
General Advertising Expenses Account 930.1 36
Miscellaneous General Expenses Account 930.2 37
Rents Account 931 38
Taxes Other Than Income Taxes Account 408 39
Donations Account 426.1 40
Other Deductions Account 426.5 41
Notes to Statement of Income Schedule XVIII 42
</TABLE>
Page 3
<PAGE> 4
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
<TABLE>
<CAPTION>
Page
Description of Reports or Statements Number
- ----------------------------------------------------------------------------------- ------
<S> <C>
Organization Chart 43
Methods of Allocation 44
Annual Statement of Compensation for Use of Capital Billed 45-46
Officer Authorization 47
- ------------------------------------------------------------------------------------------------
</TABLE>
Page 4
<PAGE> 5
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
1999
- -------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the
current and prior year
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------
ACCOUNT ASSETS AND OTHER DEBITS AS OF DECEMBER 31
- ------------------ ----------------------------------------------------------- ---------------------------
CURRENT PRIOR
------- ------
$000 $000
<S> <C> <C> <C>
SERVICE COMPANY PROPERTY
101 Service company property (Schedule II) 56,513 53,762
107 Construction work in progress (Schedule II) -- --
------- ------
Total Property 56,513 53,762
------- ------
108 Less accumulated provision for depreciation and
amortization of service company property
(Schedule III) 27,188 25,582
------- ------
Net Service Company Property 29,325 28,180
------- ------
INVESTMENTS
123 Investments in associate companies (Schedule IV) -- --
124 Other investments (Schedule IV) -- --
------- ------
Total Investments -- --
------- ------
CURRENT AND ACCRUED ASSETS
131 Cash 97 420
134 Special deposits 171 171
135 Working funds 23 13
136 Temporary cash investments (Schedule IV) -- --
141 Notes receivable -- --
143 Accounts receivable 2,265 1,833
144 Accumulated provision for uncollectible accounts -- --
146 Accounts receivable from associate companies
(Schedule V) 47,062 44,336
152 Fuel stock expenses undistributed (Schedule VI) -- --
154 Materials and supplies -- --
163 Stores expense undistributed (Schedule VII) -- --
165 Prepayments 178 336
174 Miscellaneous current and accrued assets
(Schedule VIII) -- --
------- ------
Total Current and Accrued Assets 49,796 47,109
------- ------
DEFERRED DEBITS
181 Unamortized debt expense -- -
184 Clearing accounts 13,095 8,074
186 Miscellaneous deferred debits (Schedule IX) 8,205 11,852
188 Research, development, or demonstration
expenditures (Schedule X) -- --
190 Accumulated deferred income taxes 1,147 4,736
------- ------
Total Deferred Debits 22,447 24,662
------- ------
TOTAL ASSETS AND OTHER DEBITS 101,568 99,951
======= ======
</TABLE>
Page 5
<PAGE> 6
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
- -------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL AS OF DECEMBER 31
------- --------------------------------------------------------------- ----------------------------
CURRENT PRIOR
------- ------
$000 $000
<S> <C> <C> <C>
PROPRIETARY CAPITAL
201 Common stock issued (Schedule XI) 300 300
211 Miscellaneous paid-in-capital (Schedule XI) - 12,700
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - 186
------- ------
Total Proprietary Capital 300 13,186
------- ------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) 26,176 16,043
224 Other long-term debt (Schedule XII) - -
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt - -
------- ------
Total Long-Term Debt 26,176 16,043
------- ------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable 9,880 -
232 Accounts payable 2,567 13,555
233 Notes payable to associate companies (Schedule XIII) 39,699 -
234 Accounts payable to associate companies (Schedule XIII) (964) 34,743
236 Taxes accrued 7 506
237 Interest accrued - -
238 Dividends declared - -
241 Tax collections payable 120 708
242 Miscellaneous current and accrued liabilities (Schedule XIII) 16,020 13,591
------- ------
Total Current and Accrued Liabilities 67,329 63,103
------- ------
DEFERRED CREDITS
253 Other deferred credits 4,028 5,698
255 Accumulated deferred investment tax credits - -
------- ------
Total Deferred Credits 4,028 5,698
------- ------
282 ACCUMULATED DEFERRED INCOME TAXES 3,735 1,921
------- ------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL 101,568 99,951
======= ======
</TABLE>
Page 6
<PAGE> 7
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE II - SERVICE COMPANY PROPERTY
- -------------------------------------------------------------------------------
<TABLE>
<CAPTION>
BALANCE BALANCE
AT AT
BEGINNING RETIREMENTS OTHER CLOSE
DESCRIPTION OF YEAR ADDITIONS OR SALES CHANGES (1) OF YEAR
----------- ------- --------- -------- ----------- -------
$000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C>
SERVICE COMPANY PROPERTY
Account:
301 ORGANIZATION -- -- -- -- --
303 MISCELLANEOUS
INTANGIBLE PLANT -- -- -- -- --
304 LAND AND LAND RIGHTS 62 -- -- -- 62
305 STRUCTURES AND
IMPROVEMENTS 19,357 1,769 143 -- 20,983
306 LEASEHOLD IMPROVEMENTS -- -- -- -- --
307 EQUIPMENT (2) 25,663 3,116 1,598 -- 27,181
308 OFFICE FURNITURE AND
EQUIPMENT 7,994 569 1,045 -- 7,518
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT -- -- -- -- --
310 AIRCRAFT AND AIRPORT
EQUIPMENT 543 86 3 -- 626
311 OTHER SERVICE COMPANY
PROPERTY (3) 143 -- -- -- 143
------ ----- ----- ----- ------
SUB-TOTAL 53,762 5,540 2,789 -- 56,513
------ ----- ----- ----- ------
107 CONSTRUCTION WORK IN
PROGRESS (4) -- -- -- -- --
------ ----- ----- ----- ------
TOTAL 53,762 5,540 2,789 -- 56,513
====== ===== ===== ===== ======
</TABLE>
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
NOT APPLICABLE
Page 7
<PAGE> 8
SCHEDULE II - CONTINUED
- -------------------------------------------------------------------------------
(2) SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE SERVICE
COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS
DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR:
- -------------------------------------------------------------------------------
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------
BALANCE AT
CLOSE OF
SUBACCOUNT DESCRIPTION ADDITIONS YEAR
---------------------- --------- -----------
$000 $000
<S> <C> <C> <C>
307-1 Telecommunications Equipment - 90
307-2 Communications Management Center - 1,245
307-3 Data Processing Equipment - 15
307-4 Print Services Equipment - 13
307-5 Research & Laboratory Equipment - 71
307-6 Telecommunications Equipment 922 7,022
307-7 EDP Equipment - 4 years 1,264 15,305
307-8 EDP Equipment - 10 years 1 5
307-9 Personal Computer and Peripheral Equipment 929 1,544
307-10 Distribution Research Equipment - 84
307-11 Electrical Supply Generators - 1,787
----- ------
TOTAL 3,116 27,181
===== ======
</TABLE>
(3) DESCRIBE OTHER SERVICE COMPANY PROPERTY:
Costs incurred in the internal development of the Employee Accounting
System Interface, Labor Distribution System, and Intercompany Billing
software.
- -------------------------------------------------------------------------------
(4) DESCRIBE CONSTRUCTION WORK IN PROGRESS:
Not Applicable
- ------------------------------------------------------------------------------
Page 8
<PAGE> 9
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------------
ADDITIONS
BALANCE CHARGED OTHER BALANCE
AT TO CHANGES AT
BEGINNING ACCOUNT ADD CLOSE
DESCRIPTION OF YEAR 403 RETIREMENTS (DEDUCT)(1) OF YEAR
----------- ------- --- ----------- ----------- -------
$000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C>
ACCOUNT
301 ORGANIZATION -- -- -- -- --
303 MISCELLANEOUS INTANGIBLE
PLANT -- -- -- -- --
304 LAND AND LAND RIGHTS -- -- -- -- --
305 STRUCTURES AND
IMPROVEMENTS 5,116 404 142 -- 5,378
306 LEASEHOLD IMPROVEMENTS -- -- -- --
307 EQUIPMENT 19,129 3,328 1,625 -- 20,832
308 OFFICE FURNITURE AND
FIXTURES 1,191 600 1,022 -- 769
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT -- -- -- -- --
310 AIRCRAFT AND AIRPORT
EQUIPMENT 4 63 -- -- 67
311 OTHER SERVICE COMPANY
PROPERTY 142 -- -- -- 142
------- ------ ------ ----- -------
TOTAL 25,582 4,395 2,789 -- 27,188
====== ===== ===== ===== ======
</TABLE>
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
NOT APPLICABLE
Page 9
<PAGE> 10
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE IV - INVESTMENTS
- -------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule concerning investments.
Under Account 124, "Other Investments," state each investment
separately, with description, including, the name of issuing
company, number of shares or principal amount, etc.
Under Account 136, "Temporary Cash Investments," list each
investment separately.
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
----------- ------- -------
<S> <C> <C>
Account 123 - Investment in Associate Companies None None
Account 124 - Other Investments None None
Account 136 - Temporary Cash Investments
System Money Pool - Unaffiliated None None
---- ----
TOTAL None None
==== ====
</TABLE>
Page 10
<PAGE> 11
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
- -------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts receivable
from each associate company. Where the service company has
provided accommodation or convenience payments for associate
companies, a separate listing of total payments for each
associate company
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
----------- ------- -------
$000 $000
<S> <C> <C>
ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
Columbia Energy Group 100 (133)
Columbia Gulf Transmission Company 2,598 2,821
Columbia Energy Services Corporation 3,830 1,081
Columbia Propane Corporation 1,840 3,944
Columbia Electric Corporation 944 248
Columbia LNG Corporation 221 250
Columbia Network Services Corporation (6) 12
Columbia Insurance Corporation, Ltd. 1 --
Columbia Gas of Kentucky, Inc. 1,264 1,507
Columbia Gas of Ohio, Inc. 12,715 13,144
Columbia Gas of Maryland, Inc. 315 343
Columbia Gas of Pennsylvania, Inc. 4,267 4,594
Columbia Gas of Virginia, Inc. 2,149 2,456
Columbia Energy Group Capital Corporation 92 120
Columbia Gas Transmission Corporation 11,738 14,214
Columbia Atlantic Trading Corporation -- --
Columbia Energy Resources, Inc. 2,268 2,461
-------- --------
TOTAL 44,336 47,062
======== ========
</TABLE>
- -------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS:
<TABLE>
<CAPTION>
TOTAL
PAYMENTS
--------
$000
<S> <C>
See Schedule V-A, page 12
TOTAL PAYMENT
=========
</TABLE>
Page 11
<PAGE> 12
SCHEDULE V-A
COLUMBIA ENERGY GROUP SERVICE CORPORATION
Convenience & Accommodation Payments
For the Year Ended December 31, 1999
<TABLE>
<CAPTION>
Employee Employee Corporate PH&H Audit
Associate Company Benefits Payroll Insurance Leases Fees Other Total
----------------- -------- ------- --------- ------ ---- ----- -----
$000 $000 $000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C> <C>
Columbia Energy Group 428 -- 575 4 67 25,545 1) 26,619
Columbia Gulf Transmission Company 7,366 30,019 2,688 432 124 57 2) 40,686
Columbia Energy Services Corporation 5,069 38,931 8,197 202 411 134,575 2) 187,385
Columbia Propane Corporation 4,844 24,079 3,982 2,121 27 318,135 2) 353,188
Columbia Electric Corporation 436 2,821 788 -- 21 176,421 2) 180,487
Columbia LNG Corporation 438 2,604 408 33 16 179 2) 3,678
Columbia Network Services Corporation 34 137 9 -- -- 1,170 2) 1,350
Columbia Insurance Corporation -- -- -- -- -- -- --
Columbia Gas of Kentucky, Inc. 4,694 13,935 529 908 50 262 2) 20,378
Columbia Gas of Ohio, Inc. 29,017 128,001 4,932 3,876 268 2,358 2) 168,452
Columbia Gas of Maryland, Inc. 972 3,281 117 515 13 (346)2) 4,552
Columbia Gas of Pennsylvania, Inc. 11,615 43,192 2,013 1,217 132 1,341 2) 59,510
Columbia Gas of Virginia, Inc. 5,216 21,734 737 1,073 28 918 2) 29,706
Commonwealth Propane, Inc. -- -- -- -- 1 2) 1
Columbia Pipeline Company -- 1 -- -- 11 2) 12
Columbia Propane, LP 1 -- -- -- -- 2) 1
Columbia Finance Company -- -- -- -- 142 2) 142
Columbia Capital Corporation 145 1,155 8 983 2) 2,291
Columbia Gas Transmission Corporation 38,724 142,286 26,275 7,782 570 7,696 2) 223,333
Columbia Atlantic Trading, Inc. -- 1 -- -- 35 2) 36
Columbia Energy Resources, Inc. 5,590 23,227 1,022 2,933 73 53,092 2) 85,937
------- ------- ------ ------ ----- ------- ---------
Total 114,589 475,402 52,282 21,096 1,800 722,575 1,387,744
======= ======= ====== ====== ===== ======= =========
</TABLE>
Note 1: Primarily reflects electronic funds transfer for System Federal tax
payments.
Note 2: Primarily reflects a service offered by the Corporate Treasury
Department to provide a non-repetitive electronic funds transfer to
third parties.
Page 12
<PAGE> 13
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED
- -------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect
to fuel stock expenses during the year and indicate amount
attributable to each associate company. Under the section
headed "Summary" listed below give an overall report of the
fuel functions performed by the service company.
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------
DESCRIPTION LABOR EXPENSES TOTAL
----------- ----- -------- -----
$000 $000 $000
<S> <C> <C> <C>
Account 152 - Fuel Stock Expenses Undistributed None None None
------ ------ ------
TOTAL None None None
</TABLE>
SUMMARY:
Not Applicable
- ------------------------------------------------------------------------------
Page 13
<PAGE> 14
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED
- -------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect
to stores expense during the year and indicate amount
attributable to each associate company.
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------
DESCRIPTION LABOR EXPENSES TOTAL
----------- ----- -------- -----
$000 $000 $000
<S> <C> <C> <C>
Account 163 - Stores Expenses Undistributed None None None
------ ------ ------
TOTAL None None None
- -----------------------------------------------------------------------------------------------
</TABLE>
Page 14
<PAGE> 15
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE VIII
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less than
$10,000 may be grouped, showing the number of items in each
group.
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
----------- ------- -------
$000 $000
<S> <C> <C>
Account 174 - Miscellaneous Current and Accrued Assets None None
------ ------
TOTAL None None
- --------------------------------------------------------------------------------------------------
</TABLE>
Page 15
<PAGE> 16
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less than
$10,000 may be grouped by class showing the number of items in
each class.
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
----------- ------- -------
$000 $000
<S> <C> <C>
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
Other Post Retirement Employee Benefits 8,596 7,651
Deferred Insurance Receivables 1,207 (1,539)
Intangible Asset - Pension Restoration Plan 1,127 1,127
Restricted Stock Awards 876 584
STEP Program 51 -
Labor Distribution Adjustment 38 -
Returned Payroll Checks (10) 382
New Corporate Center (33) -
------ -----
TOTAL 11,852 8,205
- -------------------------------------------------------------------------------------------------
</TABLE>
Page 16
<PAGE> 17
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE X
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide description of each material research, development, or
demonstration project which incurred costs by the service
corporation during the year.
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------
DESCRIPTION AMOUNT
----------- ------
$000
<S> <C>
None
-----
TOTAL None
- ----------------------------------------------------------------------
</TABLE>
Page 17
<PAGE> 18
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- --------------------------------------------------------------------------------
SCHEDULE XI - PROPRIETARY CAPITAL
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------
NUMBER OF SHARES PAR OR STATED VALUE OUTSTANDING CLOSE OF PERIOD
ACCOUNT NUMBER CLASS OF STOCK AUTHORIZED PER SHARE NO. OF SHARES TOTAL AMOUNT
<S> <C> <C> <C> <C> <C>
201 COMMON STOCK 3,000 $100 3,000 $300,000
</TABLE>
INSTRUCTIONS: Classify amounts in each account with brief explanation,
disclosing the general nature of transactions which give rise
to the reported amount.
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- -------------------------------------------------------------------------------
<S> <C>
ACCOUNT 211 - MISCELLANEOUS PAID-IN CAPITAL $ 0 (1)
ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS --
------
TOTAL $ 0
- -------------------------------------------------------------------------------
</TABLE>
INSTRUCTIONS: Give particulars concerning net income or (loss) during the
year, distinguishing between compensation for the use of
capital owed or net loss remaining from servicing
nonassociates per the General Instructions of the Uniform
System of Accounts. For dividends paid during the year in cash
or otherwise, provide rate percentage, amount of dividend,
date declared and date paid.
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING NET INCOME DIVIDENDS CLOSE
DESCRIPTION OF YEAR OR (LOSS) PAID OF YEAR
- ---------------------------------------------------------------------------- ------- --------- ---- -------
$000 $000 $000 $000
<S> <C> <C> <C> <C>
ACCOUNT 216 - UNAPPROPRIATED RETAINED EARNINGS 186 1,119 1,304 0
<CAPTION>
Rate/Share Amount of Dividend Date Declared Date Paid
---------- ------------------ ------------- ---------
$ $000
<S> <C> <C> <C> <C>
186.40 559 02/17/99 02/28/99
186.47 559 05/12/99 05/31/99
62.15 186 08/11/99 08/31/99
<CAPTION>
- ---------------------------------------------------------------------------- ------- --------- ---- -------
<S> <C> <C> <C> <C>
TOTAL 186 1,119 1,304 0
</TABLE>
1) Effective July 1, 1999 in accordance with SEC recommendation, the
Corporation reduced its equity component by $12.7M and replaced it with
long-term debt.
- -------------------------------------------------------------------------------
Page 18
<PAGE> 19
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
Schedule XII - Long-Term Debt
- -------------------------------------------------------------------------------
INSTRUCTIONS: Advances From Associate Companies should be reported
separately for advances on notes, and advances on open
account. Names of associate companies from which advances were
received shall be shown under the class and series of
obligation column. For Account 224 - Other Long-Term Debt
provide the name of creditor company or organization, terms of
the obligation, date of maturity, interest rate, and the
amount authorized and outstanding.
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
TERMS OF OBLIG DATE BALANCE AT DEDUC- BALANCE
CLASS & SERIES OF INTEREST AMOUNT BEGINNING ADDI- TIONS AT CLOSE
NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR TIONS (1) OF YEAR
---------------- ------------- -------- ---- ---------- ------- ----- --- -------
% $000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C> <C> <C>
ACCOUNT 223 - ADVANCES FROM
ASSOCIATE COMPANIES:
Columbia Energy Group Promissory Note 11/28/00 6.89 2,567 2,567 -- 2,567 --
Columbia Energy Group Promissory Note 11/28/02 7.11 2,246 2,246 -- -- 2,246
Columbia Energy Group Promissory Note 11/28/05 7.30 2,246 2,246 -- -- 2,246
Columbia Energy Group Promissory Note 11/28/07 7.55 2,246 2,246 -- -- 2,246
Columbia Energy Group Promissory Note 11/28/10 7.82 2,246 2,246 -- -- 2,246
Columbia Energy Group Promissory Note 03/01/14 7.33 12,700 -- 12,700 -- 12,700
Columbia Energy Group Promissory Note 11/28/15 7.92 2,246 2,246 -- -- 2,246
Columbia Energy Group Promissory Note 11/28/25 8.12 2,246 2,246 -- -- 2,246
ACCOUNT 224 - OTHER
LONG-TERM DEBT: -- -- -- -- --
TOTAL 28,743 16,043 12,700 2,567 26,176
------ ------ ------ ----- ------
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
(1) GIVE AN EXPLANATION OF DEDUCTIONS: The deductions represent the
portion of the Installment Promissory Notes which mature within one
year. The $2.5M promissory note has been reclassified to Account 233
as a current maturity. The $12.7M promissory note due 03/01/14 is
accordance with SEC recommendation to replace equity with long term
debt.
- -------------------------------------------------------------------------------
Page 19
<PAGE> 20
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE XIII - CURRENT AND ACCURED LIABILITIES
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide balance of notes and accounts payable to each
associate company. Give description and amount of
miscellaneous current and accrued liabilities. Items less than
$10,000 may be grouped, showing the number of items in each
group.
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- ----------------------------------------------------------- -------- --------
$000 $000
<S> <C> <C>
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
Installment Promissory Note - Current Note 11/28/00 - 6.89% -- 2,567
-------- --------
TOTAL -- 2,567
- ------------------------------------------------------------------------------------------------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
System Money Pool Principle 30,788 36,846
Columbia Energy Group 3,819 2,766
System Money Pool Interest 136 87
-------- --------
TOTAL 34,743 39,699
- ------------------------------------------------------------------------------------------------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED
LIABILITIES
Deferred Compensation 2,522 3,458
Accrued Vacation 2,198 2,448
LTIP Dividend Credit 1,090 2,120
Retirement Income Plan 2,491 2,098
Pension Retirement Benefits 2,050 1,902
Thrift Restoration Plan 1,327 1,731
Pension Restoration Plan 812 943
Deferred Compensation - Interest 216 488
Building Lease - Dulles Corner -- 475
Flexible Spending 15 266
Comprehensive Medical Expense Plan Accrual 258 258
EmployeeThrift Plan 146 162
Post Retirement Benefit Obligation 59 71
Thrift Plan - Company 60 60
Credit Union - COLGASCO -- 30
Contract Retainage 27 27
Aircraft Engine Overhaul Accrual 20 20
Dental Assistance Plan Accrual 20 20
Unclaimed Property 13 8
Miscellaneous (9) 1
Voluntary Personal Accident Insurance -- (11)
Employee Agreements 104 (91)
Release & Retention Program 172 (464)
-------- --------
TOTAL 13,591 16,020
- ------------------------------------------------------------------------------------------------------
</TABLE>
Page 20
<PAGE> 21
SCHEDULE XIII-A
COLUMBIA ENERGY GROUP SERVICE CORPORATION
Notes Payable to Associate Companies
Account 233
<TABLE>
<CAPTION>
Balance at Balance at
Beginning Close
of Year of Year
---------- -----------
$000 $000
<S> <C> <C>
Columbia Energy Group
6.89% Installment Promissory Note None 2,567
7.11% Installment Promissory Note None None
7.30% Installment Promissory Note None None
7.55% Installment Promissory Note None None
7.82% Installment Promissory Note None None
7.33% Installment Promissory Note None None
7.92% Installment Promissory Note None None
8.12% Installment Promissory Note None None
---- -----
Total None 2,567
==== =====
</TABLE>
Note: As of December 31, 1999 there is only one current maturity.
Page 21
<PAGE> 22
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE XIV
- -------------------------------------------------------------------------------
NOTES TO FINANCIAL STATEMENTS
INSTRUCTIONS: The space below is provided for important notes regarding the
financial statements or any account thereof. Furnish
particulars as to any significant contingent assets or
liabilities existing at the end of the year. Notes relating to
financial statements shown elsewhere in this report may be
indicated here by reference.
- -------------------------------------------------------------------------------
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Property, Plant and Equipment and Related Depreciation
Property, Plant and Equipment is stated at historical cost.
Depreciation is provided on a composite straight-line basis using
the average of depreciable property at the beginning and end of each
year.
b. Income Taxes
The Corporation provides deferred taxes with respect to timing
differences in the recognition of revenues and expenses for tax and
accounting purposes. The major difference results from using
accelerated depreciation for tax purposes. The Corporation is
included in the Consolidated Federal Income Tax Return filed for the
Columbia Energy Group and Subsidiaries.
c. Pension Costs
The Corporation participates in the Retirement Income Plan of the
Columbia Energy Group. This is a trusteed noncontributory Retirement
Income Plan which, with certain minor exceptions, covers all regular
employees. The Service Corporation's portion amounted to
($392,920.00) in 1999 and ($1,066,272) in 1998, including the
amortization of unfunded prior service costs.
d. Leases
Payments made by the Corporation in connection with operating leases
are charged to expense as incurred. No capitalized leases existed in
1999.
e. Account Numbers
The Corporation uses certain FERC accounts which do not match
existing SEC accounts; therefore, the year-end balances of the
following FERC accounts were reclassified to a corresponding SEC
account.
<TABLE>
<CAPTION>
Account Number
------------------ Year-End
Account Description FERC SEC Balance
------------------- ---- --- -------
$000
<S> <C> <C> <C>
Interest Receivable 171 143 2
Deferred Income Taxes 283 282 (43)
</TABLE>
- -------------------------------------------------------------------------------
Page 22
<PAGE> 23
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
- -------------------------------------------------------------------------------
SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
- -------------------------------------------------------------------------------
f. Post-Retirement Benefits Other Than Pensions
During 1991, the System adopted SFAS No. 106, Employer's Accounting for
Post-Retirement Benefits Other Than Pensions, retroactive to January 1,
1991. The Corporation has elected to record and defer the full amount of
its estimated accumulated post-retirement obligations other than pensions.
These obligations total $4,874,000 as of December 31, 1999, and represent
the actuarial present value of the post-retirement benefits to be paid to
current employees and retirees based on services rendered.
g. System Money Pool
The Parent Company and its subsidiaries participate in the System Money
Pool (Pool) which is administered by the Corporation on behalf of the
participants.
Participants invest their excess funds to the Pool. Short-term financing
requirements of participants, with the exception of the Parent Company,
are satisfied by advances from the Pool. Excess funds in the Pool are
invested by the Corporation on a short-term basis on behalf of the
depositors.
Participants depositing funds in the Pool share in the interest earned on
these investments plus interest paid to the Pool by borrowers on a basis
proportionate to their investment in the Pool. Participants borrowing from
the Pool pay interest at the rate equivalent to the composite rate on
short-term transactions of the Pool. Participants may withdraw their
investments in the Pool at any time. Borrowings from the Pool are payable
on demand, and may be prepaid at any time without premium or penalty.
Page 23
<PAGE> 24
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year ended December 31, 1999
SCHEDULE XV
STATEMENT OF INCOME
<TABLE>
<CAPTION>
1999 1998
---------------------- -----------------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
- -------------------------------------------------------------------------- ---------------------- -----------------
$ 000 $ 000
<S> <C> <C> <C>
INCOME
457 Services rendered to associate companies 95,271 82,453
458 Services rendered to nonassociate companies-- --
419 Interest Revenue - Other 1 10
421 Miscellaneous Income or Loss (95) --
-------- --------
Total Income 95,177 82,463
EXPENSE
920 Salaries and wages 28,729 31,538
921 Office supplies and expenses 8,541 8,573
922 Administrative expense transferred - credit (9) (2,064)
923 Outside services employed 25,529 13,318
924 Property insurance 151 90
925 Injuries and damages 507 280
926 Employee pensions and benefits 5,110 5,920
928 Regulatory commission expense 3 15
930.1 General advertising expenses 41 124
930.2 Miscellaneous general expenses 1,948 1,349
931 Rents 7,942 6,111
932 Maintenance of structures and equipment 3,673 3,302
403 Depreciation and amortization expense 4,140 4,958
408 Taxes other than income taxes 3,249 2,786
409 Income taxes (4,481) 2,651
410 Provision for deferred income taxes 7,125 2,901
411 Provision for deferred income taxes - credit (1,722) (4,571)
426.1 Donations 152 122
426.3 Other deductions 2 3
430 Interest on debt to associate companies 3,146 2,387
431 Other interest expense 282 433
-------- --------
Total Expense 94,058 80,226
-------- --------
Net Income or (Loss) 1,119 2,237
======== ========
</TABLE>
Page 24
<PAGE> 25
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year ended December 31, 1999
ANALYSIS OF BILLING
ASSOCIATE COMPANIES
ACCOUNT 457
<TABLE>
<CAPTION>
DIRECT INDIRECT COMPENSAT'N TOTAL
COSTS COSTS FOR USE AMOUNT
NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED
- ------------------------------------------------- -------------- -------------- --------------- ------------
457-1 457-2 457-3
-------------- -------------- ---------------
$ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C>
Columbia Energy Group 3,858 1,416 238 6,207
Columbia Gulf Transmission Company 4,154 1,237 203 5,461
Columbia Energy Services Corporation 6,192 1,595 252 7,416
Columbia Propane Corporation 2,063 793 120 3,123
Columbia Electric Corporation 968 266 40 1,297
Columbia LNG Corporation 333 105 17 512
Columbia Network Services Corporation 159 98 17 336
Columbia Insurance Corporation, Ltd 127 68 11 248
Columbia Gas of Kentucky, Inc. 1,850 468 73 1,813
Columbia Gas of Ohio, Inc. 16,872 4,028 621 16,019
Columbia Gas of Maryland, Inc. 552 140 22 563
Columbia Gas of Pennsylvania, Inc. 5,549 1,420 224 5,640
Columbia Gas of Virginia, Inc. 3,266 844 130 3,247
Columbia Energy Group Capital Corporation 137 57 1 223
Columbia Gas Transmission Corporation 14,708 5,040 3 18,634
Columbia Atlantic Trading, Inc. 9 (4) 9 16
Columbia Pipeline Corporation 6 (687) 692 15
Columbia Finance Co. 19 18 1 48
Columbia Natural Resources, Inc. 2,609 827 138 3,864
-------- -------- -------- --------
Total Amount Billed in 1999 63,431 17,729 2,812 74,682
Reconciliations to Total Revenues:
Difference between Amount of
Unbilled Revenue December 1998 and
December 1999 466 9,380 1,453 11,299
-------- -------- -------- --------
63,897 27,109 4,265 95,271
======== ======== ======== ========
</TABLE>
Page 25
<PAGE> 26
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES
ACCOUNT 458
<TABLE>
<CAPTION>
DIRECT INDIRECT COMPENSATION
COST COST FOR USE TOTAL EXCESS OR AMOUNT
NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED
- --------------------------- -------- ------- ------------ ------ ---------- ------
458-1 458-2 458-3 458-4
-------- ------- ------------ ----------
<S> <C> <C> <C> <C> <C>
N/A $000 $000 $000 $000 $000
</TABLE>
INSTRUCTION: Provide a brief description of the services rendered to each
nonassociate company:
Page 26
<PAGE> 27
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
Schedule XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
<TABLE>
<CAPTION>
ASSOCIATE COMPANY NONASSOCIATE COMPANY
CHARGES CHARGES
--------------------------------- ----------------------------------
DESCRIPTION OF ITEMS DIRECT INDIRECT DIRECT INDIRECT
COST COST TOTAL COST COST TOTAL
- ------------------------------------------------------ -------- --------- -------- --------- -------- --------
$ 000 $ 000 $ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C> <C> <C>
920 Salaries and Wages 19,852 8,877 28,729 -- -- --
921 Office Supplies and Expenses 5,208 3,333 8,541 -- -- --
922 Administrative Expenses Transferred -
Credit 4,068 (4,077) (9) -- -- --
923 Outside Services Employed 22,261 3,268 25,529 -- -- --
924 Property Insurance 55 96 151 -- -- --
925 Injuries and Damages 362 145 507 -- -- --
926 Employee Pensions and Benefits 16 5,094 5,110 -- -- --
928 Regulatory Commission Expense 3 -- 3 -- -- --
930.1 General Advertising Expenses 38 3 41 -- -- --
930.2 Miscellaneous General Expense 683 1,265 1,948 -- -- --
931 Rents 5,810 2,132 7,942 -- -- --
932 Maintenance of Structure and Equipment 1,867 1,806 3,673 -- -- --
403 Depreciation and Amortization Expense 3,181 959 4,140 -- -- --
408 Taxes Other Than Income Taxes 467 2,782 3,249 -- -- --
409 Income Taxes -- (4,481) (4,481) -- -- --
410 Provision for Deferred Income Taxes -- 7,125 7,125 -- -- --
411 Provision for Deferred Income Taxes - -- -- --
Credit -- (1,722) (1,722) -- -- --
411.5 Investment for Credit -- -- -- -- -- --
426.1 Donations 27 125 152 -- -- --
426.5 Other Deductions -- 2 2 -- -- --
427 Interest on Long-Term Debt -- -- -- -- -- --
431 Other Interest Expense -- 282 282 -- -- --
Instructions: Total cost of service will equal for
associate and nonassociate companies the
total amount billed under their separate
analysis of billing schedules.
- ------------------------------------------------------ -------- --------- -------- -------- -------- --------
Total Expenses 63,898 27,014 90,912 -- -- --
-------- -------- -------- -------- -------- --------
Compensation for Use of Equity Capital 1,119
--------
430 Interest on Debt to Associate Companies 3,146
--------
Total Cost of Service 95,177
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
TOTAL CHARGES FOR
SERVICE
------------------------------------
DESCRIPTION OF ITEMS DIRECT INDIRECT
COST COST TOTAL
- ------------------------------------------------------ -------- -------- --------
$ 000 $ 000 $ 000
<S> <C> <C> <C>
920 Salaries and Wages 19,852 8,877 28,729
921 Office Supplies and Expenses 5,208 3,333 8,541
922 Administrative Expenses Transferred -
Credit 4,068 (4,077) (9)
923 Outside Services Employed 22,261 3,268 25,529
924 Property Insurance 55 96 151
925 Injuries and Damages 362 145 507
926 Employee Pensions and Benefits 16 5,094 5,110
928 Regulatory Commission Expense 3 -- 3
930.1 General Advertising Expenses 38 3 41
930.2 Miscellaneous General Expense 683 1,265 1,948
931 Rents 5,810 2,132 7,942
932 Maintenance of Structure and Equipment 1,867 1,806 3,673
403 Depreciation and Amortization Expense 3,181 959 4,140
408 Taxes Other Than Income Taxes 467 2,782 3,249
409 Income Taxes -- (4,481) (4,481)
410 Provision for Deferred Income Taxes -- 7,125 7,125
411 Provision for Deferred Income Taxes -
Credit -- (1,722) (1,722)
411.5 Investment for Credit -- -- --
426.1 Donations 27 125 152
426.5 Other Deductions -- 2 2
427 Interest on Long-Term Debt -- -- --
431 Other Interest Expense -- 282 282
Instructions: Total cost of service will equal for
associate and nonassociate companies the
total amount billed under their separate
analysis of billing schedules.
- ------------------------------------------------------ -------- -------- --------
Total Expenses 63,898 27,014 90,912
-------- -------- --------
Compensation for Use of Equity Capital 1,119
--------
430 Interest on Debt to Associate Companies 3,146
--------
Total Cost of Service 95,177
- ---------------------------------------------------------------------------------------------------
</TABLE>
Page 27
<PAGE> 28
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
Schedule XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
<TABLE>
<CAPTION>
DEPARTMENT OR SERVICE FUNCTION
--------------------------------------
AIR
TOTAL ACCOUNTING TRANS- CLIENT
DESCRIPTION OF ITEMS AMOUNT OVERHEAD SERVICES PORTATION SUPPORT
- ------------------------------------------------------------------- --------- ---------- --------- --------
<S> <C> <C> <C> <C> <C>
920 Salaries and Wages 28,729 8,877 224 106 554
921 Office Supplies and Expenses 8,541 3,333 1 173 60
922 Administrative Expenses Transferred -
Credit (9) (4,077) -- -- 4
923 Outside Services Employed 25,529 3,268 10 68
924 Property Insurance 151 96 -- --
925 Injuries and Damages 507 145 -- 81
926 Employee Pensions and Benefits 5,110 5,094 2
928 Regulatory Commission Expense 3 -- 3
930.1 General Adv 41 3
930.2 Miscellaneous General Expense 1,948 1,265 7 (170) 22
931 Rents 7,942 2,132 646 4
932 Maintenance of Structures and Equipment 3,673 1,806 55 127
403 Depreciation and Amortization Expense 4,140 959 63
408 Taxes Other Than Income Taxes 3,249 2,782 2
409 Income Taxes (4,481) (4,481)
410 Provision for Deferred Income Taxes 7,125 7,125
411 Provision for Deferred Income Taxes -
Credit (1,722) (1,722)
411.5 Investment Tax Credit -- --
419 Other Interest -- --
421 Miscellaneous Income or Loss -- --
426 Donations 152 125
426 Other Deductions 2 2
427 Interest on Long-Term Debt -- --
430 Interest on Debt to Associate Companies 3,146 3,146
431 Other Interest Expense 282 282 -- -- --
- ---------------------------------------------------
Instruction: Indicate each department or service
function. (See Instruction 01-3
General Structure of Accounting System:
Uniform System Account)
- --------------------------------------------------- ------ ----- --- ----- ---
Total Expenses 94,058 30,160 245 1,026 771
- --------------------------------------------------- ------ ----- --- ----- ---
</TABLE>
<TABLE>
<CAPTION>
DEPARTMENT OR SERVICE FUNCTION
-----------------------------------------------------------------
COMMON/ CORPORATE
CORPORATE CONSOL- COMMUNI- CORPORATE CORPORATE
DESCRIPTION OF ITEMS SYSTEMS IDATION CATIONS FINANCE TREASURY
- ----------------------------------------------------------- --------- ------- ----------- -------- --------
<S> <C> <C> <C> <C> <C>
920 Salaries and Wages 1,064 651 508 388 302
921 Office Supplies and Expenses 46 94 69 39 29
922 Administrative Expenses Transferred -
Credit
923 Outside Services Employed 248 72 1,760 21 31
924 Property Insurance
925 Injuries and Damages
926 Employee Pensions and Benefits
928 Regulatory Commission Expense
930.1 General Adv
930.2 Miscellaneous General Expense 235 75 114 17 175
931 Rents 35 52
932 Maintenance of Structures and Equipment
403 Depreciation and Amortization Expense
408 Taxes Other Than Income Taxes
409 Income Taxes
410 Provision for Deferred Income Taxes
411 Provision for Deferred Income Taxes -
Credit
411.5 Investment Tax Credit
419 Other Interest
421 Miscellaneous Income or Loss
426 Donations 25
426 Other Deductions
427 Interest on Long-Term Debt
430 Interest on Debt to Associate Companies
431 Other Interest Expense -- -- -- -- --
- ---------------------------------------------------
Instruction: Indicate each department or service
function. (See Instruction 01-3
General Structure of Accounting System:
Uniform System Account)
- ------------------------------------------------------ ----- --- ----- --- ---
Total Expenses 1,593 930 2,481 465 539
- ------------------------------------------------------ ----- --- ----- --- ---
</TABLE>
Page 28
<PAGE> 29
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
Schedule XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
DEPARTMENT OR SERVICE FUNCTION
<TABLE>
<CAPTION>
DULLES ENTERPRISE ENVIRON-
Account BUILDING ENERGY MULTIMEDIA MENTAL GOVERNMENT
Number SERVICES RISK MGT COMMUNICATIONS AFFAIRS EXECUTIVE AFFAIRS
- --------- ---------- -------- ------------ --------- ----------- ---------
$ 000 $ 000 $ 000 $000 $ 000 $000
<S> <C> <C> <C> <C> <C> <C>
920 19 300 2,235 359 2,375 226
921 17 70 1,398 57 262 173
922 2,012 89
923 43 21 1,039 162 9,523 67
924
925
926 1
928
930.1 1
930.2 319 33 410 66
931 131 2 69 195
932 10 2 1
403 1,444
408 230 -- -- -- -- --
409 -- -- -- -- -- --
410 -- -- -- -- -- --
411 -- -- -- -- -- --
411.5 -- -- -- -- -- --
419 -- -- -- -- -- --
421 -- -- -- -- -- --
426.1 -- -- -- -- -- 1
426.5 -- -- -- -- -- --
427 -- -- -- -- -- --
430 -- -- -- -- -- --
431 -- -- -- -- -- --
- -------------- ------ ------- ---------- ---- ------- ----
Total Expenses 2,331 392 6,568 702 12,641 728
------ ------- ---------- ---- ------- ----
</TABLE>
<TABLE>
<CAPTION>
HUMAN MC
Account RESOURCES/ INTERNAL INVESTOR BUILDING
Number BENEFITS AUDIT RELATIONS LEGAL SERVICES
- --------- ---------- ---------- -------- ------- ----------
$ 000 $ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C> <C>
920 945 1,109 392 1,075 1
921 107 297 134 111
922 117 1,245
923 1,145 521 378 3,743
924
925
926 10
928
930.1 37
930.2 1,125 117 110 43
931 1 10 2 4
932 4 3
403
408 -- -- -- -- 106
409 -- -- -- -- --
410 -- -- -- -- --
411 -- -- -- -- --
411.5 -- -- -- -- --
419 -- -- -- -- --
421 -- -- -- -- --
426.1 1 -- -- -- --
426.5 -- -- -- -- --
427 -- -- -- -- --
430 -- -- -- -- --
431 -- -- -- -- --
- -------------------- -------- ------- -------- ------- --------
Total Expenses 3,371 2,171 1,016 4,980 1,355
-------- ------- -------- ------- -------
</TABLE>
Page 29
<PAGE> 30
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
Schedule XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
DEPARTMENT OR SERVICE FUNCTION
<TABLE>
<CAPTION>
NETWORK
Account COMPUTER OTHER PROCUR-- RISK SPECIAL
Number SERVICES GENERAL PAYROLL MENT MANAGEMENT PROJECTS
----------- -------- -------- -------- -------- -------- --------
$ 000 $ 000 $ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C> <C> <C>
920 2,977 654 333 4 419 27
921 1,440 4 156 5
922 440 14
923 1,391 (2) 2 479 5
924 55
925 281
926 1 2
928
930.1
930.2 (2,732) (26) 192 49
931 4,717 3 3
932 1,605 9
403 1,674
408 129
409 -- -- -- -- --
410 -- -- -- -- --
411 -- -- -- -- --
411.5 -- -- -- -- --
419 -- -- -- -- --
421 -- -- -- -- --
426.1 -- -- -- -- --
426.5 -- -- -- -- --
427 -- -- -- -- --
430 -- -- -- -- --
431 -- -- -- -- --
- ------------- -------- -------- -------- -------- -------- --------
Total Expense 11,642 651 531 4 1,442 37
-------- -------- -------- -------- -------- --------
</TABLE>
<TABLE>
<CAPTION>
Account STEP STRATEGIC FINANCIAL ENERGY
Number PROGRAM PLANNING REPORTING TAX VENTURES
----------- -------- -------- -------- -------- --------
$ 000 $ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C> <C>
920 608 407 482 566 542
921 55 76 14 118 203
922 147
923 15 417 206 742 154
924
925
926
928
930.1
930.2 260 77 94 9 42
931 2 3 3 4 4
932 16
403
408
409 -- -- -- -- --
410 -- -- -- -- --
411 -- -- -- -- --
411.5 -- -- -- -- --
419 -- -- -- -- --
421 -- -- -- -- --
426.1 -- -- -- -- --
426.5 -- -- -- -- --
427 -- -- -- -- --
430 -- -- -- -- --
431 -- -- -- -- --
- ------------- -------- -------- -------- -------- --------
Total Expense 960 980 815 1,439 1,092
-------- -------- -------- -------- --------
</TABLE>
Page 30
<PAGE> 31
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
<TABLE>
<CAPTION>
DEPARTMENTAL SALARY EXPENSE NUMBER
----------------------------------------------------------------- PERSONNEL
NAME OF DEPARTMENT INCLUDED IN AMOUNTS BILLED TO ----------
Indicate each department or TOTAL PARENT OTHER NON END OF
service function AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
- ---------------------------------------- ------- -------- --------- --------- ----------
$ 000 $ 000 $ 000 $ 000
<S> <C> <C> <C> <C> <C>
Accounting Services 224 130 94 -- 13
Air Transportation 106 3 103 -- 6
Client Support 554 -- 554 -- 13
Common/Corporate Systems 1,064 22 1,042 -- 44
Consolidation Accounting 651 12 639 -- 11
Corporate Communications 508 -- 508 -- 6
Corporate Finance 388 74 314 3
Corporate Treasury 302 8 294 -- 6
Dulles Building Services 19 -- 19 -- 7
Energy Risk Management 300 -- 300 -- 3
Energy Ventures 542 281 261 -- 3
Enterprise Multimedia Communication 2,235 1 2,234 -- 45
Environmental Affairs 359 -- 359 -- 4
Executive 2,375 212 2,163 -- 17
Financial Planning & Reporting 482 -- 482 -- 7
Government Affairs 226 -- 226 -- 3
Human Resources/Benefits 945 -- 945 -- 21
Internal Audit 1,109 1 1,108 -- 21
Investor Relations 392 11 381 -- 6
Legal 1,075 140 935 -- 14
Marble Cliff Building Services 1 -- 1 -- 16
Network Computer Services 2,977 -- 2,977 -- 62
Other General 654 -- 654 -- --
Payroll 333 -- 333 -- 14
Corporate Procurement 4 -- 4 -- 1
Risk Management 419 4 415 -- 5
Special Projects 27 -- 27 -- 2
Step Program 608 80 528 -- 13
Strategic Planning 407 -- 407 -- 5
Tax 566 33 533 -- 9
------- ------- ------- ------- -------
Total 19,852 1,012 18,840 -- 380
------- ------- ------- ------- -------
</TABLE>
Page 31
<PAGE> 32
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
INSTRUCTIONS: Provide a breakdown by subaccount of outside services
employed. If the aggregate amounts paid to any one payee and
included within one subaccount is less than $100,000, only the
aggregate number and the amount of all such payments included
within the subaccount need be shown. Provide a subtotal for
each type of service.
<TABLE>
<CAPTION>
RELATIONSHIP
"A"=ASSOCIATE
FOR WHOM PURCHASED ADDRESS "NA"=NON-ASSOCIATE AMOUNT
- ------------------ ------- -------------------- ------
<S> <C> <C> <C>
$ 000
See schedule 923-A 25,529
</TABLE>
Page 32
<PAGE> 33
SCHEDULE 923-A
COLUMBIA ENERGY GROUP SERVICE CORPORATION
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
<TABLE>
<CAPTION>
RELATIONSHIP
"A"=ASSOCIATE AMOUNT
"NA"=NON --------------
FOR WHOM PURCHASED ADDRESS ASSOCIATE $ 000 $000
- --------------------------------------- --------------------------------------------------- ------------- ------- -----
<S> <C> <C> <C> <C>
1-Special Services - Legal
Akin, Gump, Strauss, Hauer, & Feld 1900 Pennzoil Place-South Tower, Houston, TX 77536 NA 896
Hogan & Hartson, LLP 555 Thirteenth St., NW Washington, DC 20004 NA 256
LeBoeuf, Lamb, Greene & MacRae 125 W. 55th Street New York, N.Y. 10019-5389 NA 2,056
Stroock & Stroock & Lavan, LLP 180 Maiden Lane New York, NY 10038 NA 208
Sullivan & Cromwell 125 Broad St. New York, NY 10004 NA 154
46 Organizations 447
------
Total Special Services - Legal 4,017
------
2-Special Services - Audit
Arthur Andersen LLP P O Box 13882, Newark, NJ 07188-0882 NA 132
WIPRO 1995 El Camino Real Santa Clara, CA 95050 NA 150
14 Organizations 274
------
Total Special Services - Audit 556
------
3-Special Services - Other
3X Corporation Dept. L 1864 Columbus, OH 43260 NA 117
Aerotek - Data Services Group P.O. Box 630853 Baltimore, MD 21263 NA 117
AT & T 3405 W. Dr. M. L. King, Jr. Blvd., Tampa, FL 33607 NA 158
BMC Software Distributors, Inc. P.O. Box 200567, Houston, TX 77216 NA 136
Bowne of New York City, Inc. 345 Hudson St. New York, NY 10014-9884 NA 117
Columbia Gas of Ohio, Inc. A/R, P O Box 117, Columbus, OH 43216 A 1,957
Columbia Gas of Pennsylvania P.O. Box 117 Columbus, OH 43216 A 268
Columbia Gas of Virginia P.O. Box 117 Columbus, OH 43216 A 287
Columbia Gas Transmission P.O. Box 641475 Pittsburgh, PA 15264 A 887
Columbia Gulf Transmission P.O. Box 1273 Charleston, WV 25325 A 202
Comdisco Continuity Service P.O. Box 91753, Chicago, IL. 60693 NA 199
Deloitte & Touche P.O. Box 1613, Stamford, CT 06920-1313 NA 372
DRPollard & Associates Inc. 2200 Wilson Blvd. Suite 409, Arlington, VA 22201 NA 132
EDI Business Group, Inc. 7224 Cadence Ct., Columbia, MD 21046 NA 272
Harris Trust & Savings Bank 33101 Treasury Center, Chicago, IL 60694-3100 NA 178
IBM P.O. Box 98880, Chicago, IL 60693 NA 164
Iconix 4927 Auburn Ave. Bethesda, MD 20814 NA 222
Loughlin Creative 1000 Potomac Street NW, Washington, DC 20007 NA 464
Maxim Group P.O. Box 198572 Atlanta, GA 30384 NA 113
Mcardle Printing Co. Inc. 800 Commerce Dr, Upper Marlboro MD 20772 NA 297
Media Works, LLC 131 E. Broad Street, Suite 208, Falls Church, VA 22046 NA 103
Peake Printers 2500 Schuster Drive, Cheverly, MD 20781 NA 268
Pinkerton P.O. Box 2111 Carol Stream, IL 60132-2111 NA 114
PNC Bank, N.A 620 Liberty Ave. Pittsburgh, PA 15265 NA 295
Sarcom Dept. #0703, Columbus, OH 43271-0703 NA 666
Techforce Corp P.O. Box 861419, Orlando, FL 32886-1419 NA 292
The Wharton School Steinberg Ctr. 255 South 38th Street, Philadelphia, PA 19104 NA 191
Trustees, University of PA 3809 Walnut St. Philadelphia, PA 19104-3604 NA 354
Xerox Corp P.O. Box 827598, Philadelphia, PA 19182-7598 NA 645
392 Organizations 3,433
Total Special Services - Other 13,020
------
</TABLE>
Page 33
<PAGE> 34
SCHEDULE 923-A
COLUMBIA ENERGY GROUP SERVICE CORPORATION
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
<TABLE>
<CAPTION>
RELATIONSHIP
"A"=ASSOCIATE AMOUNT
"NA"=NON -----------------------
FOR WHOM PURCHASED ADDRESS ASSOCIATE $ 000 $ 000
- ---------------------------------- ------------------------------------------- ---------- --------- --------
<S> <C> <C> <C> <C>
4 - Special Services - Tax
Arthur Andersen LLP P.O. Box 13882, Newark, NJ 07188-0882 NA 143
Miller & Chevalier 655 Fifteenth St. NW, Washington, DC 20005 NA 178
Stroock & Stroock & Lavan LLP 180 Maiden Lane, New York, NY 10038 NA 359
11 Organizations 64
----
Total Special Services - Tax 744
------
5 - Special Services - Consulting
A. T. Kearney, Inc. 225 Reinekers Ln., Alexandria, VA 22314 NA 4,362
Capital Re Solutions, Inc 1325 Avenue of the Americas, New York, NY 10019 NA 300
Gartner Group, Inc. P.O. Box 911319, Dallas TX 75391-1319 NA 232
Kekst & Company 437 Madison Ave. New York, NY 10022 NA 130
LEK Consulting, LLP 26 State Street, 16th Floor, Boston, MA 02109 NA 140
Lynx Consulting Group 410 Red Hill Drive, Broomall, PA 19008 NA 112
Raytheon P.O. Box 414183 Boston, MA 22414 NA 508
Teleos Consulting 12 Chestnut Hill Terrace, Newton, Ma 02467 NA 142
Towers Perrin P.O. Box 8500, S-6110, Philadelphia, PA 19178 NA 328
40 Organizations 938
----
Total Special Services - Consulting 7,192
------
Total All Special Services 25,529
======
</TABLE>
Page 34
<PAGE> 35
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
EMPLOYEE PENSIONS AND BENEFITS
ACCOUNT 926
INSTRUCTIONS: Provide a listing of each pension plan and benefit program
provided by the service company. Such listing should be
limited to $25,000.
<TABLE>
<CAPTION>
DESCRIPTION AMOUNT
- ----------- ------
$000
<S> <C>
Medical Expense Plan 1,868
Other Post-Employment Benefits 1,030
Thrift Plan 981
Employee Relocation Expense 455
Pension Restoration Plan 390
Dental Assistance Plan 227
Long-Term Disability Insurance 259
Group Life Insurance 137
Miscellaneous 64
Employee Cafeteria Subsidy 56
Educational Assistance 37
Flexible Spending Health & Dental 12
Employee Assistance Plan (13)
Employee Retirement Expense (393)
-----
Total 5,110
-----
</TABLE>
Page 35
<PAGE> 36
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses," classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
<TABLE>
<CAPTION>
DESCRIPTION NAME OF PAYEE AMOUNT
- ------------------- ------------------------------ --------
$000
<S> <C> <C>
Employee Recruiting Stackig, Inc. 28
Employee Recruiting The Columbus Dispatch 5
Employee Recruiting Nationwide Advertising Service 1
Employee Recruiting Miscellaneous 7
--
TOTAL 41
--
</TABLE>
Page 36
<PAGE> 37
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
MISCELLANEOUS GENERAL EXPENSES
ACCOUNT 930.2
INSTRUCTIONS: Provide a listing of the amount included in Account 930.2,
"Miscellaneous General Expenses," classifying such expenses
according to their nature. Payments and expenses permitted by
Section 321 (b)(2) of the Federal Election Campaign Act, as
amended by Public Law 94--283 in 1976 (2 U.S.C. Section 441
(b)(2) shall be separately classified.
<TABLE>
<CAPTION>
DESCRIPTION AMOUNT
- ----------------------------------------- ------
$000
<S> <C>
Employment Agreement 553
Employee Recruiting 416
Dues and Memberships - Corporate 222
Courier Services 133
Aircraft Service 119
Newswire Services 99
Industry Meetings 77
Filing and License Fees 37
Employee Training 20
Other 272
------
TOTAL 1,948
------
</TABLE>
Page 37
<PAGE> 38
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
RENTS
ACCOUNT 931
INSTRUCTIONS: Provide a listing of the amount included in Account 931, "Rents",
classifying such expenses by major grouping of property, as
defined in the account definition of the Uniform System of
Accounts.
<TABLE>
<CAPTION>
AMOUNT
------
$000
<S> <C>
Data Processing 4,678
Office Space 2,280
Air Transportation 539
Auto and General Tools 170
Miscellaneous 158
Communications 117
------
TOTAL 7,942
------
</TABLE>
Page 38
<PAGE> 39
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
TAXES OTHER THAN INCOME TAXES
ACCOUNT 408
INSTRUCTIONS: Provide an analysis of Account 408, "Taxes Other Than Income
Taxes." Separate the analysis into two groups: (1) other than
U.S. Government taxes, and (2) U.S. Government taxes. Specify
each of the various kinds of taxes and show the amounts thereof.
Provide a subtotal for each class tax.
<TABLE>
<CAPTION>
AMOUNT
------
$000
<S> <C>
(1) Other than U.S. Government Taxes:
Property 1,198
Sales and Use 63
Unemployment 5
License or Franchise 29
------
Total -- other 1,295
(2) U.S. Government Taxes:
Federal Insurance Contribution 1,926
Unemployment 26
Miscellaneous 2
------
Total -- Federal 1,954
TOTAL 3,249
------
</TABLE>
Page 39
<PAGE> 40
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
DONATIONS
ACCOUNT 426.1
INSTRUCTIONS: Provide a listing of the amount included in Account 426-1,
"Donations," classifying such expenses by its purpose. The
aggregate number and amount of all items of less than $3,000 may
be shown in lieu of details.
<TABLE>
<CAPTION>
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
----------------- ------------------- ------
$000
<S> <C>
Columbia Gas Foundation Community Welfare 124
United way Community Welfare 8
National WWII Memorial Fund Community Welfare 5
Malone Foundation Community Welfare 3
Miscellaneous (15) Community Welfare 12
----
TOTAL 152
----
</TABLE>
Page 40
<PAGE> 41
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
OTHER DONATIONS
ACCOUNT 426.5
INSTRUCTIONS:
Provide a listing of the amount included in Account 426.5, "Other Deductions,"
classifying such expenses according to their nature.
<TABLE>
<CAPTION>
DESCRIPTION AMOUNT
----------- ------
$000
<S> <C>
NONE
----
TOTAL NONE
----
</TABLE>
Page 41
<PAGE> 42
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
SCHEDULE XVIII
NOTES TO STATEMENT OF INCOME
INSTRUCTIONS: The space below is provided for important notes regarding the
statement of income or any account thereof. Furnish particulars
as to any significant increase in services rendered or expenses
incurred during the year. Notes relating to financial statements
shown elsewhere in this report may be indicated here by
reference.
Outside Services Employed increased $12.2 million over 1998. This increase is
primarily attributable to a Procurement Project ($7.7 million) in which Columbia
partnered with A. T. Kearney, an operations consulting firm with significant
expertise in the area of procurement, to do an in-depth assessment of the
procurement of external goods and services (except for natural gas purchases)
across all Columbia companies. The objective was to produce savings and
operational excellence in all aspects of procurement. The project team
identified opportunities for Columbia companies to save $40 million to $65
million annually in the goods and services they purchase.
Other increases in outside services were attributable to consulting related to
Y2K and merger activity.
For additional notes, see Page 22, Notes to Financial Statements.
Page 42
<PAGE> 43
COLUMBIA ENERGY GROUP SERVICE CORPORATION
Organization Chart
<TABLE>
<CAPTION>
<S> <C> <C> <C> <C> <C>
Chairman, President &
CEO
RICHARD, III
- ------------------------------------------------------------------------------------------------------------------------------------
Senior VP Senior VP Senior VP Senior VP & CFO Senior VP & Chief Senior VP
Strategic Planning Human Resources Services Legal Officer Non-regulated
Activities
HAMMICK FONT MAGLEY O'DONNELL SCHWOLSKY WATT
- ------------------------------------------------------------------------------------------------------------------------------------
| | | | |
| | | | |
- ------------------------------------------------------------------------------------------------------------------------------------
Strategic Planning Corporate Benefits Air Transportation Consolidation Environmental Affairs
- -------------------- ------------------ --------------------- -------------------- ---------------------
Governmental Affairs Human Resources Client Support Corporate Treasury Legal
- -------------------- ------------------ --------------------- -------------------- ---------------------
Corporate Training Common/Corporate Corporate Finance Risk Management
Communications ------------------ Systems -------------------- ---------------------
- -------------------- Organizational --------------------- Financial Planning &
Investor Relations Development Enterprise Multimedia Reporting
- -------------------- ------------------ Communications --------------------
Executive --------------------- Internal Audit
Compensation Marble Cliff --------------------
------------------ Building Services Tax
--------------------- --------------------
Network Computer Accounting Services
Services --------------------
--------------------- Energy Ventures
Dulles Building --------------------
Services Energy Risk
--------------------- Management
Payroll --------------------
--------------------- Corporate Finance
--------------------
</TABLE>
Page 43
<PAGE> 44
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
METHODS OF ALLOCATION
The following Basis of Allocation have been approved by the SEC as a
method of allocating Job Order charges and convenience payments directly to
Associate Companies.
- Total Gross Fixed Assets and Total Operating Expenses
- Total Gross Fixed Assets
- Total Distribution Property and Distribution Expenses
- Total Production Property and Expense
- Total Storage Property and Expense
- Transmission Property and Transmission Expenses
- Total Operating Expenses and Gross Depreciable Property
- Gross Depreciable Property
- Number of Automobile Units Owned and Leased
- Number of Retail Customers
- Number of Regular Employees
- Fixed Allocation
- Direct Costs
Page 44
<PAGE> 45
Direct & Allocated Labor updated for 1999 only
ANNUAL REPORT OF COLUMBIA ENERGY GROUP SERVICE CORPORATION
For the Year Ended December 31, 1999
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED
- -----------------------------------------------------------------------------
COMPENSATION FOR USE OF CAPITAL
SUMMARY OF BILLING TO ASSOCIATE COMPANIES
<TABLE>
<CAPTION>
Direct &
Allocated Compensation
Company Labor Billed
- ----------------------------------------- ---------- -------------
$ 000 $ 000
<S> <C> <C>
Columbia Energy Group 1,377 238
Columbia Gulf Transmission Company 1,153 203
Columbia Energy Services Corporation 1,455 252
Columbia Propane Corporation 698 120
Columbia Electric Corporation 232 40
Columbia LNG Corporation 96 17
Columbia Network Services Corporation 92 17
Columbia Insurance Corporation, Ltd. 68 11
Columbia Gas of Kentucky, Inc. 417 73
Columbia Gas of Ohio, Inc. 3,529 621
Columbia Gas of Maryland, Inc. 124 22
Columbia Gas of Pennsylvania, Inc. 1,273 224
Columbia Gas of Virginia, Inc. 744 130
Columbia Pipeline Corporation 4 1
Columbia Finance Co. 18 3
Columbia Energy Group Capital Corporation 49 9
Columbia Gas Transmission Corporation 3,938 692
Columbia Atlantic Trading Corporation 5 1
Columbia Energy Resources, Inc. 787 138
------- -------
Total 16,059 2,812
======= =======
</TABLE>
The above is a summary of the Compensation for Use of Capital billed to each
company. Attached is a sample of the annual statement sent to each associate
company. Since they are identical except for the amount billed, the summary is
included in lieu of seventeen individual statements (see page 46).
Page 45
<PAGE> 46
COLUMBIA ENERGY GROUP SERVICE CORPORATION
COMPENSATION FOR USE OF CAPITAL
BILLED TO
COLUMBIA PROPANE CORPORATION
DURING 1999
<TABLE>
<CAPTION>
SYSTEM MONTHLY MANAGEMENT
INTEREST DIRECT & RATE D&A LABOR COMPENSATION
BILLING TO NET TOTAL ALLOCATED COL. 3/ BILLED TO BILLED
MONTH PARENT INCOME COMPENSATION LABOR COL. 4 CPC COL. 5 x COL .6
- --------- ------------- ------------ ------------ ------------- ---------- ---------- ----------
(1) (2) (3) (4) (5) (6) (7)
<S> <C> <C> <C> <C> <C> <C> <C>
JANUARY 102,570.10 186,437.00 289,007.10 1,173,548.22 24.62678 29,016.21 7,145.76
FEBRUARY 102,240.49 186,437.00 288,677.49 1,530,531.01 18.86126 54,650.59 10,307.79
MARCH 103,039.10 186,437.00 289,476.10 1,364,263.98 21.21848 64,241.28 13,631.02
APRIL 102,467.44 186,437.00 288,904.44 1,455,492.48 19.84926 81,882.14 16,253.00
MAY 102,318.85 186,437.00 288,755.85 1,433,566.34 20.14248 58,550.21 11,793.47
JUNE 102,404.79 186,437.00 288,841.79 1,310,242.66 22.04491 44,740.51 9,863.00
JULY 102,191.70 0.00 102,191.70 1,318,850.07 7.74855 47,182.78 3,655.98
AUGUST 179,727.07 0.00 179,727.07 1,365,450.56 13.16247 56,738.25 7,468.16
SEPTEMBER 257,681.49 0.00 257,681.49 1,304,149.69 19.75858 56,144.66 11,093.39
OCTOBER 179,713.75 0.00 179,713.75 1,334,619.59 13.46554 75,798.91 10,206.73
NOVEMBER 179,654.34 0.00 179,654.34 1,308,901.98 13.72558 67,847.02 9,312.39
DECEMBER 179,830.43 0.00 179,830.43 1,159,734.58 15.50617 60,615.57 9,399.15
------------- ------------ ------------ ------------- ---------- ---------- ----------
1,693,839.55 1,118,622.00 2,812,461.55 16,059,351.16 17.51292 697,408.13 120,129.85
============= ============ ============ ============= ========== ========== ==========
</TABLE>
Page 46
<PAGE> 47
SIGNATURE
Pursuant to the requirements of the Public Utility Holding Company Act of 1935
and the rules and regulations of the Securities and Exchange Commission issued
thereunder, the undersigned company has duly caused this report to be signed on
its behalf by the undersigned officer thereunto duly authorized.
COLUMBIA ENERGY GROUP SERVICE CORPORATION
By:
---------------------------------------------
D. Furlano
Assistant Controller
Date: April 24, 2000
Page 47
<PAGE> 48
Attachment to Form U-13-60
ANNUAL REPORT
For the Period
Beginning January 1, 1999 and Ending December 31, 1999
To the
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
COLUMBIA ENERGY GROUP SERVICE CORPORATION
On Behalf of
COLUMBIA GAS OF OHIO SHARED SERVICES CENTER
<PAGE> 49
TABLE OF CONTENTS
SCHEDULE 1 1999 SERVICE LEVEL PLANS
SCHEDULE 2 STANDARD ALLOCATION BASIS MEMORANDUM
SCHEDULE 3 ANNUAL STATEMENT - "AT COST" REPRESENTATION
SCHEDULE 4 INCOME STATEMENT DETAILING SSC GOODS & SERVICES RENDERED TO
AFFILIATES AND NONAFFILIATES
SCHEDULE 5 REPORT OF CATEGORIES OF COST ASSOCIATED WITH GOODS AND SERVICES
RENDERED BY THE SSC
SCHEDULE 6 FLOWCHART DETAILING THE SSC ACCOUNTING SYSTEM
SCHEDULE 7 REPORT OF CHARGES BY CODE PATTERN
SCHEDULE 8 & 9 REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBER
SCHEDULE 10 REPORT OF ACTIVE SSC EMPLOYEES, BY DEPARTMENT AS OF 12/31/99
SCHEDULE 11 COPIES OF STATE PUBLIC SERVICE COMMISSION ORDERS OR
COMMUNICATIONS ADDRESSING THE PRICING OF SSC OPERATIONS OR COST
ALLOCATIONS DURING THE REPORTING PERIOD
<PAGE> 50
SUMMARY OF 1999 SERVICE LEVEL PLANS
- Engineering Services
- CKY, COH, CMD, CPA, CGV
- Finance Regulatory
- CKY, COH, CMD, CPA, CGV
- Fleet Management
- CMD, CPA, CGV
- None for CKY and COH as they are billed completely through the
clearing account
- Gas Supply/Management
- CKY, COH, CMD, CPA, CGV
- Graphics/Video
- CKY, COH, CMD, CPA, CGV
- Human Resources Consulting
- CKY, COH, CMD, CPA, CGV
- Legal Services
- CKY, COH, CMD, CPA, CGV
- Marketing Services
- CKY, COH, CMD, CPA, CGV
- Training Services
- CKY, COH - Operations, COH - CSC, CMD, CPA, CGV
<PAGE> 51
SCHEDULE 1
[COLUMBIA GAS CONSULTING SERVICES LOGO]
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR FLEET MANAGEMENT SERVICES PROVIDED TO
COLUMBIA GAS OF PENNSYLVANIA
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Fleet Management Services Section and Columbia Gas of
Pennsylvania regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. This partnership will enable
Columbia Gas of Pennsylvania (CPA) to have ready access to high quality,
valuable services at a fair price.
The Fleet Management Services Section will provide services that are: (1)
requested or agreed to by CPA; (2) evaluated on an ongoing basis according to
the agreed-upon performance measures; and (3) priced at cost, as required by the
Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Fleet Management Services Section
The Shared Services Center at Columbia Gas of Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Pennsylvania
650 Washington Road
Pittsburgh, Pennsylvania 15228-2703
Key Customer contact is: Joseph T. Sinclair
Vice President, Operations Support
<PAGE> 52
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below
BRIEF SERVICE DESCRIPTION
FLEET MANAGEMENT - to provide services in one or more of the following areas:
vehicle licensing, cost accounting/leased transportation system (LTS), clearing
account budgeting, vehicle specifications, vehicle accident management, highway
use tax permits, commuting and personal use reporting, vehicle/tool procurement,
and other miscellaneous fleet services.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for fleet management services. The "total
cost of service" is the sum of the direct operating and maintenance and
allocated overhead costs. It is this "Total" amount that Fleet Management
Services Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT O&M OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
Fleet Management 33,585 9,924 43,509
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for Fleet Management Services and CPA
concur will be used as the basis to monitor, evaluate and continuously improve
the performance of the services provided. The types of measures are Cost (C) or
Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Fleet Management Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Service Performance Reports To participate cooperatively with Fleet Management Services to
update and modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and associated
costs.
</TABLE>
<PAGE> 53
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness and Q 90% met or exceeded ratings
understanding of the needs and wants of the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CPA as appropriate; Customer survey CPA to work with shared service to define expectations at time of
report results annually each service request that can include completion timeline/date,
cost limitations, customer responsibilities to fulfill service,
need/timing of status reports during project, and other specific
customer needs. CPA to provide survey feedback.
</TABLE>
OTHER MATTERS
Fleet Management Services and CPA also intend that prior to the start of the
provisions of any service as contemplated in this Service Level Plan, the
Primary Provider and Primary Customer will define expectations that could
include any of the following elements: timeline, cost limitation, customer
responsibilities, timing of status reports, or other customer needs.
Unless otherwise instructed by CPA, Fleet Management Services will share job
order results with other Customers to improve efficiency.
MODIFICATION TO THE PLAN
Fleet Management Services will monitor CPA's usage. If substantially exceeding
above usage, Fleet Management Services will contact CPA to reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of January 1,
1999, and are subject to change as revised budgets are approved.
<PAGE> 54
1999 Service Level Plan
Page 4
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CPA and Fleet Management Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
FLEET MANAGEMENT SERVICES:
Kathryn I. Shroyer
General Manager, Consulting Services
Fleet Management Services Section
COLUMBIA GAS OF PENNSYLVANIA:
- ---------------------------------
Joseph T. Sinclair
Vice President, Operations Support
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- --------------------------------
Gary J. Robinson Stephen A. Schmotzer
President and Chief Executive Officer Vice President, Shared Services
<PAGE> 55
[COLUMBIA GAS CONSULTING SERVICES]
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR FLEET MANAGEMENT SERVICES PROVIDED TO
COLUMBIA GAS OF MARYLAND
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Fleet Management Services Section and Columbia Gas of
Maryland regarding specific types of services expected to be used, the primary
users, projected volumes, evaluation criteria and the projected cost of each of
those services for calendar year 1999. This partnership will enable Columbia Gas
of Maryland (CMD) to have ready access to high quality, valuable services at a
fair price.
The Fleet Management Services Section will provide services that are: (1)
requested or agreed to by CMD; (2) evaluated on an ongoing basis according to
the agreed-upon performance measures; and (3) priced at cost, as required by the
Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Fleet Management Services Section
The Shared Services Center at Columbia Gas of Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Maryland
650 Washington Road
Pittsburgh, Maryland 15228-2703
Key Customer contact is: Joseph T. Sinclair
Vice President, Operations Support
<PAGE> 56
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below
BRIEF SERVICE DESCRIPTION
FLEET MANAGEMENT - to provide services in one or more of the following areas:
vehicle licensing, cost accounting/leased transportation system (LTS), clearing
account budgeting, vehicle specifications, vehicle accident management, highway
use tax permits, commuting and personal use reporting, vehicle/tool procurement,
and other miscellaneous fleet services.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for fleet management services. The "total
cost of service" is the sum of the direct operating and maintenance and
allocated overhead costs. It is this "Total" amount that Fleet Management
Services Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT O&M OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
Fleet Management 3,249 1,050 4,299
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for Fleet Management Services and CMD
concur will be used as the basis to monitor, evaluate and continuously improve
the performance of the services provided. The types of measures are Cost (C) or
Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Fleet Management Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Service Performance Reports To participate cooperatively with Fleet Management Services to
update and modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and associated
costs.
</TABLE>
<PAGE> 57
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness and Q 90% met or exceeded ratings
understanding of the needs and wants of the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CMD as appropriate; Customer survey CMD to work with shared service to define expectations at time of
report results annually each service request that can include completion timeline/date,
cost limitations, customer responsibilities to fulfill service,
need/timing of status reports during project, and other specific
customer needs. CMD to provide survey feedback.
</TABLE>
OTHER MATTERS
Fleet Management Services and CMD also intend that prior to the start of the
provisions of any service as contemplated in this Service Level Plan, the
Primary Provider and Primary Customer will define expectations that could
include any of the following elements: timeline, cost limitation, customer
responsibilities, timing of status reports, or other customer needs.
Unless otherwise instructed by CMD, Fleet Management Services will share job
order results with other Customers to improve efficiency.
MODIFICATION TO THE PLAN
Fleet Management Services will monitor CMD's usage. If substantially exceeding
above usage, Fleet Management Services will contact CMD to reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of January 1,
1999, and are subject to change as revised budgets are approved.
<PAGE> 58
1999 Service Level Plan
Page 4
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CMD and Fleet Management Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
FLEET MANAGEMENT SERVICES:
Kathryn I. Shroyer
General Manager, Consulting Services
Fleet Management Services Section
- ------------------------------ -------------------------------
- ------------------------------ -------------------------------
- ------------------------------ -------------------------------
COLUMBIA GAS OF MARYLAND:
Joseph T. Sinclair
Vice President, Operations Support
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
<PAGE> 59
1999 Service Level Plan
Page 5
- ------------------------------ -------------------------------
Gary J. Robinson Stephen A. Schmotzer
President and Chief Executive Officer Vice President, Shared Services
<PAGE> 60
[COLUMBIA GAS CONSULTING SERVICES LOGO]
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR FLEET MANAGEMENT SERVICES PROVIDED TO
COLUMBIA GAS OF VIRGINIA
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Fleet Management Services Section and Columbia Gas of
Virginia regarding specific types of services expected to be used, the primary
users, projected volumes, evaluation criteria and the projected cost of each of
those services for calendar year 1999. This partnership will enable Columbia Gas
of Virginia (CGV) to have ready access to high quality, valuable services at a
fair price.
The Fleet Management Services Section will provide services that are: (1)
requested or agreed to by CGV; (2) evaluated on an ongoing basis according to
the agreed-upon performance measures; and (3) priced at cost, as required by the
Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Fleet Management Services Section
The Shared Services Center at Columbia Gas of Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Virginia
9001 Arboretum Parkway
Richmond, Virginia 23235-0674
Key Customer contact is:
<PAGE> 61
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below
BRIEF SERVICE DESCRIPTION
FLEET MANAGEMENT - to provide services in one or more of the following areas:
vehicle licensing, cost accounting/leased transportation system (LTS), clearing
account budgeting, vehicle specifications, vehicle accident management, highway
use tax permits, commuting and personal use reporting, vehicle/tool procurement,
and other miscellaneous fleet services.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for fleet management services. The "total
cost of service" is the sum of the direct operating and maintenance and
allocated overhead costs. It is this "Total" amount that Fleet Management
Services Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT O&M OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
Fleet Management 17,067 5,266 22,333
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for Fleet Management Services and CGV
concur will be used as the basis to monitor, evaluate and continuously improve
the performance of the services provided. The types of measures are Cost (C) or
Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Fleet Management Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Service Performance Reports To participate cooperatively with Fleet Management Services to
update and modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and associated
costs.
</TABLE>
<PAGE> 62
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness and Q 90% met or exceeded ratings
understanding of the needs and wants of the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CGV as appropriate; Customer survey CGV to work with shared service to define expectations at time of
report results annually each service request that can include completion timeline/date,
cost limitations, customer responsibilities to fulfill service,
need/timing of status reports during project, and other specific
customer needs. CGV to provide survey feedback.
</TABLE>
OTHER MATTERS
Fleet Management Services and CGV also intend that prior to the start of the
provisions of any service as contemplated in this Service Level Plan, the
Primary Provider and Primary Customer will define expectations that could
include any of the following elements: timeline, cost limitation, customer
responsibilities, timing of status reports, or other customer needs.
Unless otherwise instructed by CGV, Fleet Management Services will share job
order results with other Customers to improve efficiency.
MODIFICATION TO THE PLAN
Fleet Management Services will monitor CGV's usage. If substantially exceeding
above usage, Fleet Management Services will contact CGV to reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of January 1,
1999, and are subject to change as revised budgets are approved.
<PAGE> 63
1999 Service Level Plan
Page 4
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CGV and Fleet Management Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
FLEET MANAGEMENT SERVICES:
- ------------------------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Fleet Management Services Section
- ----------------------- ---------------------- -----------------------
- ----------------------- ---------------------- -----------------------
- ----------------------- ---------------------- -----------------------
COLUMBIA GAS OF VIRGINIA:
- -------------------------------
Lawrence D. Smore
Vice President, Operations
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
<PAGE> 64
1999 Service Level Plan
Page 5
- ------------------------------------- --------------------------------
Anthony Trubisz, Jr. Stephen A. Schmotzer
President and Chief Executive Officer Vice President, Shared Services
<PAGE> 65
1999 SERVICE LEVEL PLAN
for Columbia Gas of Kentucky, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of
Kentucky, Inc. regarding specific types of products/services expected to be
used, the primary users, service volumes, evaluation criteria and the projected
cost of each of those products/services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable Columbia Gas of Kentucky, Inc. to have
access to highly valued services at low cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Kentucky, Inc.
2001 Mercer Road
Lexington, KY 40512-4241
Key Customer contacts are: Rick Parr, Director, Customer Services
Lori Johnson, Director, Human Resources
Roger Wingate, Operations Manager
<PAGE> 66
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Rick Parr, Director, Customer
Training Services Services, Lori Johnson,
Director, Human Resources,
Roger Wingate, Operations
Manager
2. Training Program Facilitation / Instruction Jim Tripp, Manager Lori Johnson, Director, Human
Training Services Resources, Roger Wingate,
Operations Manager
3. Performance Consulting Services Jim Tripp, Manager Rick Parr, Director, Customer
Training Services Services, Lori Johnson,
Director, Human Resources,
Roger Wingate, Operations
Manager
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 67
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 3
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
<S> <C> <C> <C> <C>
Training Program 1.23 F.T.E.
Development / (1,771 hours) 111,309 20,584 131,893
Customization
Training Program 0.20 F.T.E.
Facilitation/ (288 hours) 19,368 3,204 22,572
Instruction
Performance Improvement 0.02 F.T.E.
Consulting (29 hours) 1,996 471 2,467
-------------------------------------------------------------------------
1.45 F.T.E.
Total (2,088 hours) 132,673 24,259 156,932
</TABLE>
* Overhead cost includes employee benefits and Training
Services' support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
<S> <C> <C>
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 68
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 4
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<S> <C> <C>
1.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction that training TYPE GOAL
programs and materials developed, customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<S> <C> <C>
2.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction with training TYPE GOAL
program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 69
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 5
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<S> <C> <C>
3.1 PERFORMANCE MEASURE DEFINITION: % of customers who receive a letter TYPE GOAL
or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs / or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve
as the primary business partners to operating company management and
staff in managing training/education needs and issues in their
respective organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation
support and consulting to operating company training
managers/coordinators, operations managers and human resource staff in
achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 70
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 6
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 1.45 FTEs annually, or .12 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 71
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 7
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
- ---------------------------------- -----------------------------------
(Signature) (Signature)
Name: Rick Parr Jim Tripp
Title: Director, Customer Services Manager, Training Services
Columbia Gas of Kentucky, Inc.
Date: Date:
----------------------------- ------------------------------
- ----------------------------------
(Signature)
Name: Lori Johnson
Title: Director, Human Resources
Columbia Gas of Kentucky, Inc.
Date:
----------------------------
- ----------------------------------
(Signature)
Name: Roger Wingate
Title: Operations Manager
Columbia Gas of Kentucky, Inc.
Date:
----------------------------
<PAGE> 72
1999 Service Level Plan Columbia Gas of Kentucky, Inc.
Page 8
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- -------------------------------
Chief Operating Officer Vice President, Shared Services
Columbia Gas of Kentucky, Inc.
- ---------------------------------- -------------------------------
Vice President/ Chief Financial Officer General Manager, Consulting Services
Columbia Gas of Kentucky, Inc.
Attachments:
- - Description of Services and Activities
- - Classroom Training Cancellation Guidelines
<PAGE> 73
1999 SERVICE LEVEL PLAN
for Columbia Gas of Ohio, Inc.
Northern and Southern Regions
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of Ohio,
Inc., Northern and Southern Regions regarding specific types of
products/services expected to be used, the primary users, service volumes,
evaluation criteria and the projected cost of each of those products/services
for calendar year 1999. A strong provider-customer relationship built upon the
discussions and understandings reflected in this Plan will better enable
Columbia Gas of Ohio, Inc., Northern and Southern Regions to have access to
highly valued services at low cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Ohio, Inc., Customer Service Centers
200 Civic Center Drive
Columbus, OH 43215
Key Customer contacts are: Michael Ramsey, Training & Evaluation
Manager - Northern Region and John Clugston, Training & Evaluation
Manager - Southern Region
<PAGE> 74
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 2 Northern & Southern Regions
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Michael Ramsey, Training &
Training Services Evaluation Manager COH
Northern Region John
Clugston, Training &
Evaluation Manager COH
Southern Region
2. Training Program Facilitation / Instruction Jim Tripp, Manager Michael Ramsey, Training &
Training Services Evaluation Manager COH
Northern Region John
Clugston, Training &
Evaluation Manager COH
Southern Region
3. Performance Consulting Services Jim Tripp, Manager Michael Ramsey, Training &
Training Services Evaluation Manager COH
Northern Region John
Clugston, Training &
Evaluation Manager COH
Southern Region
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 75
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 3 Northern & Southern Regions
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
<S> <C> <C> <C> <C>
Training Program 2.96 F.T.E.
Development / (4,262 hours) 275,941 59,544 335,485
Customization
Training Program 4.00 F.T.E.
Facilitation/ (5,760 hours) 387,772 65,924 453,696
Instruction
Performance Improvement 0.30 F.T.E.
Consulting (432 hours) 25,682 6,981 32,663
----------------------------------------------------------------------------------
6.60 F.T.E.
Total (9,504 hours) 689,395 132,449 821,844
</TABLE>
* Overhead cost includes employee benefits and Training
Services' support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 76
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 4 Northern & Southern Regions
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<CAPTION>
<S> <C> <C>
1.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction that training TYPE GOAL
programs and materials developed, customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<S> <C> <C>
2.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction with training TYPE GOAL
program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 77
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 5 Northern & Southern Regions
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<CAPTION>
<S> <C> <C>
3.1 PERFORMANCE MEASURE DEFINITION: % of customers who receive a letter TYPE GOAL
or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs / or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve
as the primary business partners to operating company management and
staff in managing training/education needs and issues in their
respective organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation
support and consulting to operating company training
managers/coordinators, operations managers and human resource staff in
achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 78
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 6 Northern & Southern Regions
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 7.26 FTEs annually, or .605 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 79
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 7 Northern & Southern Regions
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
Name: Michael Ramsey Jim Tripp
Title: Manager, Training & Evaluation Manager, Training Services
Columbia Gas of Ohio, Inc.
Northern Region
Date:
------------------------------ ------------------------------
(Signature)
------------------------------
(Signature)
Name: John Clugston
Title: Manager, Training & Evaluation
Columbia Gas of Ohio, Inc.
Southern Region
Date:
------------------------------ ------------------------------
------------------------------
(Signature)
<PAGE> 80
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 8 Northern & Southern Regions
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- -------------------------------
President and Chief Executive Officer Vice President, Shared Services
Columbia Gas of Ohio, Inc.
- ---------------------------------- -------------------------------
Vice President, Northern Region General Manager, Consulting Services
- ----------------------------------
Vice President, Southern Region
Attachments:
- Description of Services and Activities
- Classroom Training Cancellation Guidelines
<PAGE> 81
1999 SERVICE LEVEL PLAN
for Columbia Gas of Ohio, Inc.
Customer Service Centers
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of Ohio,
Inc., Customer Service Centers regarding specific types of products/services
expected to be used, the primary users, service volumes, evaluation criteria and
the projected cost of each of those products/services for calendar year 1999. A
strong provider-customer relationship built upon the discussions and
understandings reflected in this Plan will better enable Columbia Gas of Ohio,
Inc., Customer Service Centers to have access to highly valued services at low
cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Ohio, Inc., Customer Service Centers
200 Civic Center Drive
Columbus, OH 43215
Key Customer contact is: Andrea O'Neal, Director,
Human Resources, Customer Service Centers,
Columbia Gas of Ohio, Inc.
<PAGE> 82
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 2 Customer Service Centers
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
- ------------------------------------------------------------- ---------------------------- ------------------------------
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Andrea O'Neal, Director, Human
Training Services Resources, Customer Service
Centers, COH
2. Training Program Facilitation / Instruction Jim Tripp, Manager Andrea O'Neal, Director, Human
Training Services Resources, Customer Service
Centers, COH
3. Performance Consulting Services Jim Tripp, Manager Andrea O'Neal, Director, Human
Training Services Resources, Customer Service
Centers, COH
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 83
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 3 Customer Service Centers
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
- ------------------------------ --------------------- -------------------- ------------------- ----------------------
<S> <C> <C> <C> <C>
Training Program 2.00 F.T.E.
Development / (2,880 hours) 181,866 40,242 222,108
Customization
Training Program 0.50 F.T.E.
Facilitation/ (720 hours) 50,669 8,245 58,914
Instruction
Performance Improvement 0.10 F.T.E.
Consulting (144 hours) 8,496 2,327 10,823
------------------------------------------------------------------------------------
2.60 F.T.E.
Total (3,744 hours) 241,031 50,814 291,845
</TABLE>
* Overhead cost includes employee benefits and Training Services'
support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 84
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 4 Customer Service Centers
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<CAPTION>
1.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of satisfaction that training programs and materials developed,
customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<CAPTION>
2.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of satisfaction with training program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 85
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 5 Customer Service Centers
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<CAPTION>
3.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of customers who receive a letter or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs /or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve as
the primary business partners to operating company management and staff in
managing training/education needs and issues in their respective
organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation support
and consulting to operating company training managers/coordinators,
operations managers and human resource staff in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 86
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 6 Customer Service Centers
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 2.60 FTEs annually, or .216 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 87
1999 Service Level Plan Columbia Gas of Ohio, Inc.
Page 7 Customer Service Centers
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
- ------------------------------------ ------------------------------
(Signature) (Signature)
Name: Andrea O'Neal Jim Tripp
Title: Director, Human Resources Manager, Training Services
Columbia Gas of Ohio, Inc.
Customer Service Centers
Date: Date:
----------------------------- -------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- -----------------------------------
President and Chief Executive Officer Vice President, Shared Services
Columbia Gas of Ohio, Inc.
- ---------------------------------- -----------------------------------
Vice President, Customer Service Centers General Manager, Consulting
Services
Attachments:
- Description of Services and Activities
- Classroom Training Cancellation Guidelines
<PAGE> 88
1999 SERVICE LEVEL PLAN
for Columbia Gas of Maryland, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of
Maryland, Inc. regarding specific types of products/services expected to be
used, the primary users, service volumes, evaluation criteria and the projected
cost of each of those products/services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable Columbia Gas of Maryland, Inc. to have
access to highly valued services at low cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Maryland, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Eileen Wollenburg, Manager,
Training, Human Resources, Columbia Gas of Maryland, Inc.
<PAGE> 89
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
- ------------------------------------------------------------- ---------------------------- --------------------------------
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
2. Training Program Facilitation / Instruction Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
3. Performance Consulting Services Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 90
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 3
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
- ------------------------------ --------------------- -------------------- ------------------- ----------------------
<S> <C> <C> <C> <C>
Training Program 0.14 F.T.E.
Development / (202 hours) 13,431 2,495 15,926
Customization
Training Program 0.12 F.T.E.
Facilitation/ (173 hours) 13,650 2,111 15,761
Instruction
Performance Improvement 0.02 F.T.E.
Consulting (29 hours) 892 158 1,050
------------------------------------------------------------------------------------
0.28 F.T.E.
Total (404 hours) 27,973 4,764 32,737
</TABLE>
* Overhead cost includes employee benefits and Training Services'
support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 91
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 4
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<CAPTION>
1.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of satisfaction that training programs and materials developed,
customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<CAPTION>
2.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of satisfaction with training program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 92
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 5
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<CAPTION>
3.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of customers who receive a letter or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs /or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve as
the primary business partners to operating company management and staff in
managing training/education needs and issues in their respective
organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation support
and consulting to operating company training managers/coordinators,
operations managers and human resource staff in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 93
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 6
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 0.28 FTEs annually, or .02 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 94
1999 Service Level Plan Columbia Gas of Maryland, Inc.
Page 7
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
- ---------------------------------- ------------------------------------
(Signature) (Signature)
Name: Eileen Wollenburg Jim Tripp
Title: Manager, Training, Manager, Training Services
Human Resources
Columbia Gas of Maryland, Inc.
Date: Date:
------------------------------ -------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- ------------------------------------
President and Chief Executive Officer Vice President, Shared Services
Columbia Gas of Maryland, Inc.
- ---------------------------------- ------------------------------------
Director, Leadership/Staffing General Manager, Consulting Services
Columbia Gas of Maryland, Inc.
Attachments:
- Description of Services and Activities
- Classroom Training Cancellation Guidelines
<PAGE> 95
1999 SERVICE LEVEL PLAN
for Columbia Gas of Pennsylvania, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of
Pennsylvania, Inc. regarding specific types of products/services expected to be
used, the primary users, service volumes, evaluation criteria and the projected
cost of each of those products/services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable Columbia Gas of Pennsylvania, Inc. to
have access to highly valued services at low cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Eileen Wollenburg, Manager,
Training, Human Resources, Columbia Gas of Pennsylvania, Inc.
<PAGE> 96
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
- ------------------------------------------------------------- ---------------------------- --------------------------------
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
2. Training Program Facilitation / Instruction Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
3. Performance Consulting Services Jim Tripp, Manager Eileen Wollenburg, Manager,
Training Services Training, Human Resources, CPA
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 97
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 3
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
- ------------------------------ --------------------- -------------------- ------------------- ----------------------
<S> <C> <C> <C> <C>
Training Program 1.88 F.T.E.
Development / (2,707 hours) 186,059 38,139 224,198
Customization
Training Program 1.41 F.T.E.
Facilitation/ (2,030 hours) 134,915 23,028 157,943
Instruction
Performance Improvement 0.14 F.T.E.
Consulting (202 hours) 13,426 2,756 16,182
----------------------------------------------------------------------------------------
3.43 F.T.E.
Total (4,939 hours) 334,400 63,923 398,323
</TABLE>
* Overhead cost includes employee benefits and Training Services'
support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 98
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 4
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<CAPTION>
<S> <C> <C>
1.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
% of satisfaction that training programs and materials developed,
customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<CAPTION>
<S> <C> <C>
2.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction with training TYPE GOAL
program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 99
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 5
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<CAPTION>
3.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of customers who receive a letter or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs / or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve as
the primary business partners to operating company management and staff in
managing training/education needs and issues in their respective
organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation support
and consulting to operating company training managers/coordinators,
operations managers and human resource staff in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 100
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 6
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 3.43 FTEs annually, or .286 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 101
1999 Service Level Plan Columbia Gas of Pennsylvania, Inc.
Page 7
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
(Signature) (Signature)
Name: Eileen Wollenburg Jim Tripp
Title: Manager, Training, Manager, Training Services
Human Resources
Columbia Gas of Pennsylvania, Inc.
Date: Date:
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- ------------------------------------
President and Chief Executive Officer Vice President, Shared Services
Columbia Gas of Pennsylvania, Inc.
- ---------------------------------- ------------------------------------
Director, Leadership/Staffing General Manager, Consulting Services
Columbia Gas of Pennsylvania, Inc.
Attachments:
- Description of Services and Activities
- Classroom Training Cancellation Guidelines
<PAGE> 102
1999 SERVICE LEVEL PLAN
for Columbia Gas of Virginia, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Training Services Section and Columbia Gas of
Virginia, Inc. regarding specific types of products/services expected to be
used, the primary users, service volumes, evaluation criteria and the projected
cost of each of those products/services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable Columbia Gas of Virginia, Inc. to have
access to highly valued services at low cost.
Through the Shared Services Center, services will be provided that are: (1)
requested or agreed to by the operating company customer; (2) evaluated on an
ongoing basis according to the agreed-upon performance measures; and (3) priced
at cost, as required by the Public Utility Holding Company Act of 1935, as
amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Training Services
947 W. Goodale Blvd.
Columbus, Ohio 43212
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Virginia, Inc.
9001 Arboretum Parkway
Richmond, VA 23236
Key Customer contacts are: Steve Heatwole, Manager,
Methods and Procedures, Pamela McKenzie, Manager,
Customer Care Center
<PAGE> 103
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is attached to the plan. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service are:
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Training Program Development / Customization Jim Tripp, Manager Steve Heatwole, Manager,
Training Services Methods and Procedures
Pamela McKenzie, Manager,
Customer Care Center
2. Training Program Facilitation / Instruction Jim Tripp, Manager NA
Training Services
3. Performance Consulting Services Jim Tripp, Manager NA
Training Services
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided and the number of labor hours available to the customer for various
projects/services. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific product/service, such as hourly labor rates,
computer-related charges, building rent and utilities. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are specifically identified on the Customer's
books as associated with individual services. The "total cost of service" is the
sum of the Direct and the Overhead costs. It is the Total amount that Provider
will monitor through the Service Performance Reports.
<PAGE> 104
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 3
<TABLE>
<CAPTION>
SERVICE SERVICE VOLUME O & M COSTS OVERHEAD COSTS TOTAL COST OF SERVICE
<S> <C> <C> <C> <C>
Training Program 1.24 F.T.E.
Development / (1,786 hours) 112,574 21,194 133,768
Customization
Training Program 0.00 F.T.E.
Facilitation/ (0 hours) 0 0 0
Instruction
Performance Improvement 0.00 F.T.E.
Consulting (0 hours) 0 0 0
----------------------------------------------------------------------------------------
1.24 F.T.E.
Total (1,786 hours) 112,574 21,194 133,768
</TABLE>
* Overhead cost includes employee benefits and Training Services'
support percentage for the Shared Services Center.
KEY PERFORMANCE MEASURES
This section describes the key measures for each product/service that Provider
and Customer concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the products/services provided. The
types of measures are Cost (C), Quality (Q) or Time (T). Each service has at
least one associated performance measure.
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services provided by C 100% on budget for this
Training Services during the year. Service Level Plan by year
end.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate cooperatively
Monthly & annually Service Performance Reports with Provider to update and modify the Service Level Plan
(lines 16, 17 & 18 for All budget as needed to accurately reflect changes in the
Services) level of services requested and associated costs.
</TABLE>
<PAGE> 105
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 4
SERVICE NO. 1: PROGRAM DEVELOPMENT/CUSTOMIZATION
<TABLE>
<CAPTION>
<S> <C> <C>
1.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction that training TYPE GOAL
programs and materials developed, customized and/or updated are: Q/T At a minimum 90% of our
- - trainer/learner friendly (easy to use) customers will rate the
- - accurate and relevant to job/task training programs
- - compliance (policy and procedure) - focused developed, customized
- - priced at or below benchmarked standards of the market place and/or updated a "3" (Met
- - delivered when promised Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the questionnaire
Immediately after Program Development Evaluation and return it.
the training program Questionnaire
is delivered
</TABLE>
SERVICE NO. 2: TRAINING PROGRAM INSTRUCTION/FACILITATION
<TABLE>
<CAPTION>
<S> <C> <C>
2.1 PERFORMANCE MEASURE DEFINITION: % of satisfaction with training TYPE GOAL
program instruction/facilitation that is: Q/T At a minimum 90% of our
- - effective and skill enhancing as measured by: reaction of learners, customers will rate the
pre and post knowledge tests, skill demonstration or practice, and training programs we
transfer of learning. facilitate / instruct and
our facilitators /
instructors a "3" (Met
Expectations) or greater.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Complete the evaluation at
At the conclusion of Training Program Evaluation the conclusion of the training program.
every training
program.
</TABLE>
<PAGE> 106
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 5
SERVICE NO. 3: PERFORMANCE IMPROVEMENT CONSULTING
<TABLE>
<CAPTION>
3.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% of customers who receive a letter or a report that: Q 100% of all customers
- - describes the customer's current situation and desired situation will receive a letter and
- - includes suggestions for next steps and associated costs / or report within one
week after a consultation.
</TABLE>
<TABLE>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Receive and respond to the
Within one week "Discovery" Letter or report "Discovery" Letter or report
after a consultation
</TABLE>
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customer - Training manager and human resource professionals who serve as
the primary business partners to operating company management and staff in
managing training/education needs and issues in their respective
organizations.
Provider - Training professionals who serve as primary consultants to
Customers, and provide training design expertise, implementation support
and consulting to operating company training managers/coordinators,
operations managers and human resource staff in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any service as contemplated in this service level plan, the Primary Provider
and Primary Customer will define expectations that could include any of the
following elements: project/service definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state/regional organization.
While the Program Development Evaluation Questionnaire, Training Program
Evaluation and monthly/quarterly Service performance Reports will be a key
Source of Information to formally monitor and measure the Provider's progress in
achieving key performance measures, the Provider and Customer may agree to more
frequent review discussions and evaluations.
<PAGE> 107
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 6
MODIFICATIONS TO THE PLAN
This service level plan anticipated the need of 1.24 FTEs annually, or .10 FTEs
per month. Service Provider and Customer will monitor Customer usage. If usage
may exceed established level, Provider and Customer will reprioritize provision
of requested service or renegotiate costs to provide incremental service
requirements. Amendments to this plan will be issued if a renegotiation occurs.
<PAGE> 108
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 7
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
Key Customer: Provider:
(Signature) (Signature)
Name: Steve Heatwole Jim Tripp
Title: Manager, Methods and Procedures Manager, Training Services
Columbia Gas of Virginia, Inc.
Date: Date:
(Signature)
Name: Pamela McKenzie
Title: Manager, Customer Care Center
Columbia Gas of Virginia, Inc.
Date:
<PAGE> 109
1999 Service Level Plan Columbia Gas of Virginia, Inc.
Page 8
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- ------------------------------------
President and Chief Executive Officer Vice President, Shared Services
Columbia Gas of Virginia, Inc.
------------------------------------
General Manager, Consulting Services
Attachments:
- Description of Services and Activities
- Classroom Training Cancellation Guidelines
<PAGE> 110
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
For Finance & Regulatory Services provided to
Columbia Gas of Kentucky, Inc.
OVERVIEW
The Shared Services Center (SSC) provides high-quality, necessary and
value-added support services to all the local distribution companies of the
Columbia Energy Group. The keystone of effective shared service arrangements is
a strong customer-service orientation. The shared services approach incorporates
mechanisms for (1) enhanced understanding and effective management of costs; (2)
continuously improving service quality; and (3) encouraging personal
accountability. If these objectives are to be met, it is essential to develop
enhanced methods of communicating between the operating companies and service
providers.
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of Columbia Gas of Kentucky, Inc. and Finance & Regulatory
Shared Services regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. A strong provider-customer
relationship built upon the discussions and understandings reflected in this
Plan will better enable the distribution companies to have access to highly
valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Finance & Regulatory Shared Services
The Shared Services Center at Columbus, Ohio,
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: W. J. Lavelle
General Manager - Finance & Regulatory Services
<PAGE> 111
1999 Service Level Plan
Page 2
CUSTOMER: Columbia Gas of Kentucky, Inc.
Key Customer contacts are:
J. W. Kelly - Vice President & Chief Financial Officer, and
S. R. Byars - Director of External Affairs
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description
of each service in the 1999 Master List of services is available upon
request. To facilitate communication and accountability, the person(s)
primarily responsible for providing the service and the primary recipient(s) of
the service are identified for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Accounting R. G. Kriner
R. E. Lucas
S. M. Katko J. W. Kelly
2. Taxes S. M. Katko
A. J. Rifflard J. W. Kelly
3. Financial Planning S. M. Katko
J. E. Skirtich J. W. Kelly
4. Asset Accounting S. M. Katko Z. M. Shaheen
F. B. Doyle S. R. Byars
5. Materials Management R. W. Rupp Z. M. Shaheen
J. W. Kelly
6. Vital Records Storage R. W. Rupp
R. R. Rayburn J. W. Kelly
7. Customer Accounting, Cash, Collections & R. G. Kriner J. W. Kelly
Accounts Receivable E. M. Parr
8. GTS Billing R. G. Kriner J. W. Kelly
</TABLE>
<PAGE> 112
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
9. Political Action Committee N. A. N. A.
10. Regulatory Filings S. M. Katko S. R. Byars
11. Issues Management S. M. Katko S. R. Byars
12. Regulatory Support S. M. Katko S. R. Byars
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided. "Direct" costs are those costs the Provider will incur explicitly to
provide the specific service, such as hourly labor rates, computer-related
charges and out-of-pocket expenses. "Overhead" costs represent the proportionate
share of the costs that are incurred to support all services, such as building
costs, labor benefits, and the expenses of administering the Shared Services
Center. Overhead costs are not specifically identified on the Customer's books
as associated with individual services. The "Total Cost of Service" is the sum
of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT COSTS OVERHEAD TOTAL COST OF
VOLUME (LABOR COSTS SERVICE
HRS)
<S> <C> <C> <C> <C>
1. Accounting 5,824 382,831 87,070 469,901
2. Taxes 2,208 100,940 38,187 139,127
3. Financial
Planning 3,012 137,125 47,968 185,093
4. Asset
Accounting 1,167 106,746 21,224 127,970
5. Materials
Management 1,690 63,161 18,229 81,390
6. Vital Records
Storage 963 28,232 4,782 33,014
</TABLE>
<PAGE> 113
1999 Service Level Plan
Page 4
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT COSTS OVERHEAD TOTAL COST OF
VOLUME (LABOR COSTS SERVICE
HRS)
<S> <C> <C> <C> <C>
7. Customer
Accounting,
Cash &
Collections 1,360 75,138 21,373 96,511
8. Billing 960 46,557 12,563 59,120
9. PAC 0 0 0 0
10. Regulatory
Filings 1,026 40,383 18,220 58,603
11. Issues
Management 0 30 14 44
12. Regulatory
Support 1,343 67,857 28,617 96,474
TOTAL COSTS FOR
FINANCE/REGULATORY
SHARED SERVICES 19,553 1,049,000 298,247 1,347,247
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time (T). Each service has at least one associated
performance measure.
OVERALL PERFORMANCE MEASURE FINANCE:
<TABLE>
<CAPTION>
1-9.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all C Actual annual costs
services provided by this Shared Services Unit less than or equal
to projected annual
costs in the
effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with
status reports Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the level
of services requested and associated
costs
</TABLE>
<PAGE> 114
1999 Service Level Plan
Page 5
SERVICE NO. 1: ACCOUNTING
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely monthly closing of books and CONSOL T On or before 5th
submission to Herndon workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Resolve issues and provide information
Herndon necessary for closing and adequate
feeder system information due from
sections contracted for by customer
</TABLE>
<TABLE>
<CAPTION>
1.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
This Shared Services Unit does not deviate from Q No audit adjustments
GAAP (Generally Accepted Accounting Principles) that would restrict
Columbia Energy
Group from receiving
an unqualified audit
opinion
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Confirmation from To participate cooperatively with
External Auditors Provider to update and continually
inform of actions that have a financial
impact or any contingencies of which
management is aware
</TABLE>
<TABLE>
<CAPTION>
1.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of reports (e.g.: 10Q, 10K, T File all reports on
Annual Report to Shareholders, MD&A, U5S, or before due date.
Department of Energy, State Commission Reports)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Internally developed Timely response to information requests
tracking report
</TABLE>
<PAGE> 115
1999 Service Level Plan
Page 6
SERVICE NO. 2: TAXES
<TABLE>
<CAPTION>
2.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely filing of all Federal, State & Local tax T All returns filed on
returns or before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Various Copy of returns Timely responses to information requests
</TABLE>
SERVICE NO. 3: FINANCIAL PLANNING
<TABLE>
<CAPTION>
3.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of monthly updates T On or before
established due
dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of report Timely response to information requests
</TABLE>
SERVICE NO. 4: ASSET ACCOUNTING
<TABLE>
<CAPTION>
4.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely on-line reports to field personnel T On or before 10th
workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Profs note sent to All necessary information provided so
field personnel general accounting service can close
books on or before the 5th workday of
the month
</TABLE>
<TABLE>
<CAPTION>
4.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely lease and land right payments T Payments made on
time in accordance
with agreements
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Accounts Payable & Timely notification of new or terminated
lease systems lease or land right agreements
</TABLE>
<PAGE> 116
1999 Service Level Plan
Page 7
SERVICE NO. 5: MATERIALS MANAGEMENT
<TABLE>
<CAPTION>
5.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Purchase card utilization - reduce the number of C Reduce checks by 10%
invoices and purchase orders requiring checks
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Implementation and promotion of usage to
system & historical employees
data
</TABLE>
<TABLE>
<CAPTION>
5.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Average new contract pricing for all product lines Q Maintain 1998 levels
or below adjusted
for inflation
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials None
Management System
</TABLE>
<TABLE>
<CAPTION>
5.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accounts Payable cost per invoice within the C $3.96 per invoice or
Benchmark cost per Phoenix recommendation 16.01 less
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Classify invoices properly
system & General
Ledger
</TABLE>
<PAGE> 117
1999 Service Level Plan
Page 8
SERVICE NO. 7: CUSTOMER ACCOUNTING, CASH, COLLECTIONS & ACCOUNTS RECEIVABLE
<TABLE>
<CAPTION>
7.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely preparation and distribution of reports T On or before the
(e.g.: accounts receivable aging) agreed upon workday
(see Attachment A)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of reports None
</TABLE>
<TABLE>
<CAPTION>
7.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely execution of daily order scheduling at all T By the end of each
service centers day
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Receipt of orders Reporting of any and all printer related
problems promptly
</TABLE>
<TABLE>
<CAPTION>
7.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely and accurate preparation of monthly T On or before set
journal vouchers monthly closing
dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from None
Team Leaders
</TABLE>
SERVICE NO. 8: BILLING
<TABLE>
<CAPTION>
8.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely issuance of bills T On or before set
billing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Billing report Timely receipt of billing system inputs
(e.g.: charts & nominations from gas
management)
</TABLE>
SERVICE NO. 9: POLITICAL ACTION COMMITTEE
<TABLE>
<CAPTION>
9.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of Federal, State & Local T All reports filed on
Election Commission reports or before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Copy of reports None
</TABLE>
<PAGE> 118
1999 Service Level Plan
Page 9
OVERALL PERFORMANCE MEASURE REGULATORY:
<TABLE>
<CAPTION>
10-12.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all C Actual annual costs
services provided by this Shared Services Unit less than or equal
to projected annual
costs in the
effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with
status reports Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the level
of services requested and associated
costs
</TABLE>
SERVICE NO. 10: REGULATORY FILINGS
<TABLE>
<CAPTION>
10.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in T Submit deliverables
project work plans on or prior to
internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified Deliverables sent Provide information as specified in the
in the work to state regulatory project work plans
plans contact
</TABLE>
<TABLE>
<CAPTION>
10.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average
regulatory filings are accurate, timely, and rating or better
support the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon
project performance evaluation the expectations of service as set out
interviews in the work plans
</TABLE>
<PAGE> 119
1999 Service Level Plan
Page 10
SERVICE NO. 11: ISSUES MANAGEMENT
<TABLE>
<CAPTION>
11.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in T Submit deliverables
project work plans on or prior to
internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified Deliverables sent Provide information as specified in the
in the work to state regulatory project work plans
plans contact
</TABLE>
<TABLE>
<CAPTION>
11.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q Above average
issues management service is comprehensive and rating or better
supports the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon
project performance evaluation the expectations of service as set out
interviews in the work plans
</TABLE>
SERVICE NO. 12: REGULATORY SUPPORT
<TABLE>
<CAPTION>
12.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average
regulatory support is accurate, timely and rating or better
supports the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Interactive customer To provide survey responses based upon
performance evaluation the expectations of service as set out
interviews in the work plan
</TABLE>
<PAGE> 120
1999 Service Level Plan
Page 11
<TABLE>
<CAPTION>
12.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The accurate and timely input of rates into the Q/T Billing changes made
billing system correctly and in
accordance with
effective date of
new rates in all
instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Output of the billing Timely notification of new rates or
system other billing changes
</TABLE>
<TABLE>
12.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The timely delivery of accurate tariffs Q/T Error-free tariff
changes delivered in
accordance with any
internal or external
deadlines in all
instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Time stamp on filed Timely notification of tariff changes
tariff sheets
</TABLE>
<PAGE> 121
1999 Service Level Plan
Page 12
OTHER MATTERS
For Services 10 through 12, the Provider and Customer also intend that:
1. Prior to the start of a regulatory project, Regulatory Shared Services will
develop a mutually agreed-upon workplan with the state regulatory contact.
Depending upon the scope of the project, the workplan may consist of a
calendar of events, sources and uses of information, internal and external
deadlines and the identification of special initiatives or issues. The
workplan will specify responsibilities and performance measures that have
been more generically detailed herein.
2. The successful development, presentation and support of a regulatory filing
depend upon the availability, timeliness and quality of information provided
from other functional areas. It is the responsibility of the state to either
plan and coordinate directly with the other Shared Services units for time
and resources, or to make arrangements for this information to be developed
and provided by the state organization.
MODIFICATIONS TO THE PLAN
The Provider and Customer intend to address unanticipated changes to this Plan
for Services 10 through 12 by:
1. Certain actions or events that are out of the direct control of Regulatory
Shared Services, such as adverse Commission Orders, late notice of required
service, lack of access to needed information, etc., may result in the
inability of Regulatory Shared Services to meet time, quality and cost goals.
2. The costs reflected herein are based on information available as of December
31, 1998, and are subject to change as revised budgets are approved.
<PAGE> 122
1999 Service Level Plan
Page 13
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ------------------------------ -----------------------------------
Vice President and Chief Financial Officer Executive Director, Shared Services
Attachments:
<PAGE> 123
ATTACHMENT A
<PAGE> 124
COLUMBIA GAS OF KENTUCKY, INC.
1999 SERVICES
Credit & Collections 1999 Service Level Plan for Columbia Gas of Kentucky, Inc.
(CKY)
Service Activities:
- - Create, provide and analyze accounts receivable aging reports for all
Residential, Commercial, Industrial & Other and Transportation customers
and provide recommendations to CKY management as to their status by the
15th workday of the month.
- - Create, provide and analyze "Outstanding Balances of $10,000 or more for
Large Volume Customers" report and provide recommendations to CKY
management as to their status by the 10th workday of the month.
- - Create, provide and analyze "Outstanding Balances of Gas Transportation
Charges" report and provide recommendations to CKY management by the 25th
workday of the month.
- - Analyze CKY net charge-off and provide information to accounting for
uncollectible accrual.
- - Provide support services for current and credit & collection DIS
systems/functions.
Assist and advise field employees with questions regarding DIS
functions
Trouble shooting on (DIS) problems as they relate to credit and
collections
Communicate problem resolutions
- - Act as liaison for CKY on new project design, development and
implementation between Information Technology and vendor for all new
innovative collection programs and practices:
Coordinate company sponsorship of new projects
Coordinate enhancements to existing systems
Identify customer needs
Prepare request for Proposal (RFP)
Analyze vendor applications
Assist in developing cost justifications both internally/externally
Create detailed IT design documentation for statement of work
Assist IT in testing of new programming
Follow through with development and implementation
- - Analyze and monitor Accelerated Payment Systems (APS) performance:
Coordinate and implement APS mechanization
- - Provide support for CKY on issues related to collection agencies,
bankruptcy, and industry trends related to receivable management.
- - Provide input and respond to CKY rate case interrogatories.
- - Reconcile CKY cash to books for collection agencies.
- - Coordinate the implementation and ongoing support of reporting CKY
customers accounts receivable to the three credit reporting networks.
- - Reconciliation of various CKY monthly delinquent collection invoices:
Credit Bureau of Columbus
Commerce Service Corporation
Third Party Letter Writing (Impact)
- - Work with both in-house and outside attorney's on the collection of CKY
delinquent GMB customers.
- - Coordinate responses to various CKY audit requests.
- - Coordinate the implementation and ongoing processing of CKY Credit Card
program.
- - Investigate CKY customer complaints related to collection issues regarding
outside vendor services.
<PAGE> 125
COLUMBIA GAS OF KENTUCKY, INC.
1999 SERVICES
- - Train CKY field employees about revisions to existing credit & collection
within DIS.
- - Interpret and communicate revisions of legal requirements to CKY field
personnel as they relate to internal collection practices:
Fair Credit Reporting Act
Bankruptcy
- - Incorporate design changes to any new CKY collection reports per the user
request.
- - Coordinate changes to CKY primary and secondary collection agency processes
per the user request.
- - Respond to utility industry surveys as they relate to internal credit and
collection practices for CKY.
- - Respond to questions on CKY customer accounts (i.e. look up customer
account balances, provide itemized statements, follow up on disputes and
settlement offers, etc.) from the following third party vendors:
Collection agencies
Dun & Bradstreet
<PAGE> 126
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
For Finance & Regulatory Services provided to
Columbia Gas of Ohio, Inc.
OVERVIEW
The Shared Services Center (SSC) provides high-quality, necessary and
value-added support services to all the local distribution companies of the
Columbia Energy Group. The keystone of effective shared service arrangements is
a strong customer-service orientation. The shared services approach incorporates
mechanisms for (1) enhanced understanding and effective management of cost; (2)
continuously improving service quality; and (3) encouraging personal
accountability. If these objectives are to be met, it is essential to develop
enhanced methods of communicating between the operating companies and service
providers.
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of Columbia Gas of Ohio, Inc. and Finance & Regulatory
Shared Services regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. A strong provider-customer
relationship built upon the discussions and understandings reflected in this
Plan will better enable the distribution companies to have access to highly
valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Finance & Regulatory Shared Services
The Shared Services Center at Columbus, Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: W. J. Lavelle
General Manager - Finance & Regulatory Services
<PAGE> 127
1999 Service Level Plan
Page 2
CUSTOMER: Columbia Gas of Ohio, Inc.
Key Customer contacts are:
S. E. Greene - Vice President - Finance
G. W. Babin - Vice President - Regulatory & Governmental
Affairs
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service in the 1999 Master List of Services is available upon request. To
facilitate communication and accountability, the person(s) primarily responsible
for providing the service and the primary recipient(s) of the service are
identified for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Accounting R. G. Kriner
R. E. Lucas
R. M. Wieland S. E. Greene
2. Taxes R. M. Wieland
A. J. Rifflard S. E. Greene
3. Financial Planning R. M. Wieland
J. E. Skirtich S. E. Greene
4. Asset Accounting R. M. Wieland J. W. Partridge
F. B. Doyle J. A. Tischer
R. A. Newbold
5. Materials Management R. W. Rupp S. E. Greene
J. A. Tischer
R. A. Newbold
6. Vital Records Storage R. W. Rupp
R. R. Rayburn S. E. Greene
7. Customer Accounting, Cash, Collections & R. G. Kriner S. E. Greene
Accounts Receivable E. L. Milnes
8. GTS Billing R. G. Kriner S. E. Greene
</TABLE>
<PAGE> 128
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
9. Political Action Committee R. M. Smith D. W.
McFarland
10. Regulatory Filings J. E. Skirtich G. W. Babin
11. Issues Management J. E. Skirtich G. W. Babin
12. Regulatory Support J. E. Skirtich G. W. Babin
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided. "Direct" costs are those costs the Provider will incur explicitly to
provide the specific service, such as hourly labor rates, computer-related
charges and out-of-pocket expenses. "Overhead" costs represent the proportionate
share of the costs that are incurred to support all services, such as building
costs, labor benefits, and the expenses of administering the Shared Services
Center. Overhead costs are not specifically identified on the Customer's books
as associated with individual services. The "Total Cost of Service" is the sum
of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT COSTS OVERHEAD TOTAL COST OF
VOLUME (LABOR COSTS SERVICE
HRS)
<S> <C> <C> <C> <C>
1. Accounting 20,402 1,964,950 372,097 2,337,047
2. Taxes 4,712 346,238 100,370 446,608
3. Financial
Planning 10,730 633,261 177,770 811,031
4. Asset Accounting 5,664 688,601 107,254 795,855
5. Materials
Management 17,978 929,638 210,397 1,140,035
6. Vital Records
Storage 7,869 217,157 36,080 253,237
</TABLE>
<PAGE> 129
1999 Service Level Plan
Page 4
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT COSTS OVERHEAD TOTAL COST OF
VOLUME (LABOR COSTS SERVICE
HRS)
<S> <C> <C> <C> <C>
7. Customer
Accounting,
Cash &
Collections 9,956 546,975 141,308 688,283
8. Billing 15,413 766,899 120,984 887,883
9. PAC 1,320 41,966 17,663 59,629
10. Regulatory
Filings 1,659 71,142 30,233 101,375
11. Issues
Management 1,676 57,585 26,124 83,709
12. Regulatory
Support 9,427 437,778 181,923 619,701
TOTAL COSTS FOR
FINANCE/REGULATORY
SHARED SERVICES 106,806 6,702,190 1,522,203 8,224,393
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time (T). Each service has at least one associated
performance measure.
OVERALL PERFORMANCE MEASURE FINANCE:
<TABLE>
<CAPTION>
1-9.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all C Actual annual costs
services provided by this Shared Services Unit [less than or equal
to] projected annual
costs in the
effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with
status reports Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the level
of services requested and associated
costs
</TABLE>
<PAGE> 130
1999 Service Level Plan
Page 5
SERVICE NO. 1: ACCOUNTING
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely monthly closing of books and CONSOL T On or before 5th
submission to Herndon workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Resolve issues and provide information
Herndon necessary for closing and adequate
feeder system information due from
section contracted for by customer.
</TABLE>
<TABLE>
<CAPTION>
1.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
This Shared Services Unit does not deviate from Q No audit adjustments
GAAP (Generally Accepted Accounting Principles) that would restrict
Columbia Energy
Group from receiving
an unqualified audit
opinion
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Confirmation from To participate cooperatively with
External Auditors Provider to update and continually
inform of actions that have a financial
impact or any contingencies of which
management is aware
</TABLE>
<TABLE>
<CAPTION>
1.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of reports (e.g.: 10Q, 10K, T File all reports on
Annual Report to Shareholders, MD&A, U5S, or before due date.
Department of Energy, State Commission Reports)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Internally developed Timely response to information requests
tracking report
</TABLE>
<PAGE> 131
1999 Service Level Plan
Page 6
SERVICE NO. 2: TAXES
<TABLE>
<CAPTION>
2.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely filing of all Federal, State & Local tax T All returns filed on
returns or before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Various Copy of returns Timely responses to information requests
</TABLE>
SERVICE NO. 3: FINANCIAL PLANNING
<TABLE>
<CAPTION>
3.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of monthly updates T On or before
established due
dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of report Timely response to information requests
</TABLE>
SERVICE NO. 4: ASSET ACCOUNTING
<TABLE>
<CAPTION>
4.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely on-line reports to field personnel T On or before 10th
workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Profs note sent to All necessary information provided so
field personnel general accounting service can close
books on or before the 5th workday of
the month
</TABLE>
<TABLE>
<CAPTION>
4.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely lease and land right payments T Payments made on
time in accordance
with agreements
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Accounts Payable & Timely notification of new or terminated
lease systems lease or land right agreements
</TABLE>
<PAGE> 132
1999 Service Level Plan
Page 7
SERVICE NO. 5: MATERIALS MANAGEMENT
<TABLE>
<CAPTION>
5.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Purchase card utilization - reduce the number of C Reduce checks by 10%
invoices and purchase orders requiring checks
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Implementation and promotion of usage to
system & historical employees
data
</TABLE>
<TABLE>
<CAPTION>
5.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Average new contract pricing for all product lines Q Maintain 1998 levels
or below adjusted
for inflation
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials Management None
System
</TABLE>
<TABLE>
<CAPTION>
5.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Maintain proper materials inventory levels Q Maintain inventory
level at $4.5
million below the
1996 peak of $9.0
million
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials Management Warehouse administrator partner with SSC
System to pro-actively plan & manage inventory
</TABLE>
<TABLE>
<CAPTION>
5.5 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accounts Payable cost per invoice within the C $3.96 per invoice or
Benchmark cost per Phoenix recommendation 16.01 less
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Classify invoices properly
system & GL
</TABLE>
<PAGE> 133
1999 Service Level Plan
Page 8
SERVICE NO. 7: CUSTOMER ACCOUNTING, CASH, COLLECTIONS & ACCOUNTS RECEIVABLE
<TABLE>
<CAPTION>
7.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely preparation and distribution of reports T On or before the
(e.g.: accounts receivable aging) agreed upon work day
(see Attachment A)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of reports None
</TABLE>
<TABLE>
<CAPTION>
7.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely execution of daily order scheduling at all T By the end of each
service centers day
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Receipt of orders Reporting of any and all printer related
problems promptly
</TABLE>
<TABLE>
<CAPTION>
7.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely and accurate preparation of monthly T On or before set
journal vouchers monthly closing
dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from None
Team Leaders
</TABLE>
SERVICE NO. 8: BILLING
<TABLE>
<CAPTION>
8.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely issuance of bills T On or before set
billing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Billing report Timely receipt of billing system inputs
(e.g.: charts & nominations from gas
management)
</TABLE>
SERVICE NO. 9: POLITICAL ACTION COMMITTEE
<TABLE>
<CAPTION>
9.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of Federal, State & Local T All reports filed on
Election Commission reports or before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Copy of reports None
</TABLE>
<PAGE> 134
1999 Service Level Plan
Page 9
OVERALL PERFORMANCE MEASURE REGULATORY:
<TABLE>
<CAPTION>
10-12.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all C Actual annual costs
services provided by this Shared Services Unit [less than or equal
to] projected annual
costs in the
effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with
status reports Provider to update and modify the
Service Level Plan as needed to
accurately reflects changes in the level
of services requested and associated
costs
</TABLE>
SERVICE NO. 10: REGULATORY FILINGS
<TABLE>
<CAPTION>
10.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in T Submit deliverables
project work plans on or prior to
internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified Deliverables sent Provide information as specified in the
in the work to state regulatory project work plans
plans contact
</TABLE>
<TABLE>
<CAPTION>
10.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average rating
regulatory filings are accurate, timely, and or better
support the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon
project performance evaluation the expectations of service as set out
interviews in the work plan
</TABLE>
SERVICE NO. 11: ISSUES MANAGEMENT
<TABLE>
<CAPTION>
11.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in T Submit deliverables
project work plans on or prior to
internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified Deliverables sent Provide information as specified in the
in the work to state regulatory project work plans
plans contact
</TABLE>
<PAGE> 135
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
11.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q Above average rating
issues management service is comprehensive and or better
supports the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon
project performance evaluation the expectations of service as set out
interviews in the workplan
</TABLE>
SERVICE NO. 12: REGULATORY SUPPORT
<TABLE>
<CAPTION>
12.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average rating
regulatory support is accurate, timely and or better
supports the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Interactive customer To provide survey responses based upon
performance evaluation the expectations of service as set out
interviews in the workplan
</TABLE>
<TABLE>
<CAPTION>
12.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The accurate and timely input of rates into the Q/T Billing changes made
billing system correctly and in
accordance with
effective date of
new rates in all
instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Output of the Timely notification of new rates or
billing system other billing changes
</TABLE>
<PAGE> 136
1999 Service Level Plan
Page 11
<TABLE>
<CAPTION>
12.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The timely delivery of accurate tariffs Q/T Error-free tariff
changes delivered in
accordance with any
internal or external
deadlines in all
instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Time stamp on filed Timely notification of tariff changes
tariff sheets
</TABLE>
OTHER MATTERS
For Services 10 through 12, the Provider and Customer also intend that:
1. Prior to the start of a regulatory project, Regulatory Shared Services will
develop a mutually agreed-upon workplan with the state regulatory contact.
Depending upon the scope of the project, the workplan may consist of a
calendar of events, sources and uses of information, internal and external
deadlines and the identification of special initiatives or issues. The
workplan will specify responsibilities and performance measures that have
been more generically detailed herein.
2. The successful development, presentation and support of a regulatory filing
depend upon the availability, timeliness and quality of information
provided from other functional areas. It is the responsibility of the state
to either plan and coordinate directly with the other Shared Services units
for time and resources, or to make arrangements for this information to be
developed and provided by the state organization.
MODIFICATIONS TO THE PLAN
The Provider and Customer intend to address unanticipated changes to this Plan
for Services 10 through 12 by:
1. Certain actions or events that are out of the direct control of Regulatory
Shared Services, such as adverse Commission Orders, late notice of required
service, lack of access to needed information, etc., may result in the
inability of Regulatory Shared Services to meet time, quality and cost
goals.
<PAGE> 137
1999 Service Level Plan
Page 12
2. The costs reflected herein are based on information available as of
December 31, 1998, and are subject to change as revised budgets are
approved.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
- ------------------------------ ------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ------------------------------------- -----------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments:
<PAGE> 138
ATTACHMENT A
<PAGE> 139
COLUMBIA GAS OF OHIO, INC.
1999 SERVICES
Credit & Collections 1999 Service Level Plan for Columbia Gas of Ohio Inc. (COH)
Service Activities:
- - Create, provide and analyze accounts receivable aging reports for all
Residential, Commercial, Industrial & Other and Transportation customers
and provide recommendations to COH management as to their status by the
15th workday of the month.
- - Create, provide and analyze "Outstanding Balances of $10,000 or more for
Large Volume Customers" report and provide recommendations to COH
management as to their status by the 10th workday of the month.
- - Create, provide and analyze "Outstanding Balances of Gas Transportation
Charges" report and provide recommendations to COH management by the 25th
workday of the month.
- - Analyze COH net charge-off and provide information to accounting for
uncollectible accrual.
- - Provide credit analysis for all prospective COH "choice" marketers.
- - Analyze COH "choice" program delinquent receivables and advise management
as to their status.
- - Provide support services for current and credit & collection DIS
systems/functions.
Assist and advise field employees with questions regarding DIS
functions
Trouble shooting on (DIS) problems as they relate to credit and
collections
Communicate problem resolutions
- - Act as liaison for COH on new project design, development and
implementation between Information Technology and vendor for all new
innovative collection programs and practices:
Coordinate company sponsorship of new projects
Coordinate enhancements to existing systems
Identify customer needs
Prepare request for Proposal (RFP)
Analyze vendor applications
Assist in developing cost justifications both internally/externally
Create detailed IT design documentation for statement of work
Assist IT in testing of new programming
Follow through with development and implementation
- - Provide support for COH field personnel on issues related to collection
agencies, bankruptcy, and industry trends related to receivable management.
- - Provide input and respond to COH rate case interrogatories.
- - Reconcile COH cash to books for collection agencies.
- - Coordinate the implementation and ongoing support of reporting COH
customers accounts receivable to the three credit reporting networks.
<PAGE> 140
COLUMBIA GAS OF OHIO, INC.
1999 SERVICES
- - Reconciliation of various COH monthly delinquent collection invoices:
Credit Bureau of Columbus
CMS AR Services
Commerce Service Corporation
Third Party Letter Writing (Impact)
- - Prepare monthly COH "Oscar Report ".
- - Negotiate the yearly Dun & Bradstreet (D&B) contract for COH.
- - Work with both in-house and outside attorney's on the collection of COH
delinquent GMB customers.
- - Coordinate responses to various COH audit requests.
- - Coordinate the implementation and ongoing processing of COH Credit Card
program.
- - Coordinate the distribution of the annual COH Percentage of Income Payment
Plan (PIPP) question and answer booklet.
- - Investigate PUCO customer complaints from COH State Staff on various
collection issues.
- - Coordinate the annual changes to third party calling service from heating
to non-heating season:
Instruct IT on necessary system changes
Communicate change to area offices and call centers
Implement calling script changes
- - Investigate COH customer complaints related to collection issues regarding
outside vendor services.
- - Train COH field employees about revisions to existing credit & collection
within DIS.
- - Interpret and communicate revisions of legal requirements to COH field
personnel as they relate to internal collection practices:
Fair Credit Reporting Act
Bankruptcy
- - Incorporate design changes to any new COH collection reports per the user
request.
- - Coordinate changes to COH primary and secondary collection agency processes
per the user request.
- - Respond to utility industry surveys as they relate to internal credit and
collection practices for COH.
- - Respond to questions on COH customer accounts (i.e. look up customer
account balances, provide itemized statements, follow up on disputes and
settlement offers, etc.) from the following third party vendors:
Collection agencies
CMS AR Services
Dun & Bradstreet
<PAGE> 141
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Finance & Regulatory Services provided to
Columbia Gas of Maryland, Inc.
OVERVIEW
The Shared Services Center (SSC) provides high-quality, necessary and
value-added support services to all the local distribution companies of the
Columbia Energy Group. The keystone of effective shared service arrangements is
a strong customer-service orientation. The shared services approach incorporates
mechanisms for (1) enhanced understanding and effective management of costs; (2)
continuously improving service quality; and (3) encouraging personal
accountability. If these objectives are to be met, it is essential to develop
enhanced methods of communicating between the operating companies and service
providers.
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of Columbia Gas of Maryland, Inc. and Finance & Regulatory
Shared Services regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. A strong provider-customer
relationship built upon the discussions and understandings reflected in this
Plan will better enable the distribution companies to have access to highly
valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Finance & Regulatory Shared Services
The Shared Services Center at Columbus, Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: W. J. Lavelle
General Manager - Finance & Regulatory Services
<PAGE> 142
1999 Service Level Plan
Page 2
CUSTOMER: Columbia Gas of Maryland, Inc.
Key Customer contacts are:
R. D. Vari - Vice President - Finance
T. J. Murphy - Senior Vice President - Public Policy
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service in the 1999 Master List of Services is available upon request. To
facilitate communication and accountability, the person(s) primarily responsible
for providing the service and the primary recipient(s) of the service are
identified for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Accounting R. G. Kriner
R. E. Lucas
M. L. Schuster R. D. Vari
2. Taxes M. L. Schuster
A. J. Rifflard R. D. Vari
3. Financial Planning M. L. Schuster
J. E. Skirtich R. D. Vari
4. Asset Accounting M. L. Schuster J. T. Sinclair
F. B. Doyle T. J. Murphy
5. Materials Management R. W. Rupp J. T. Sinclair
T. J. Murphy
6. Vital Records Storage R. W. Rupp
R. R. Rayburn R. D. Vari
7. Customer Accounting, Cash, Collections &
Accounts Receivable R. G. Kriner R. D. Vari
M. K. Popovich
8. GTS Billing R. G. Kriner R. D. Vari
</TABLE>
<PAGE> 143
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
9. Political Action Committee R. M. Smith G. J. Robinson
10. Regulatory Filings J. E. Skirtich T. J. Murphy
11. Issues Management J. E. Skirtich T. J. Murphy
12. Regulatory Support J. E. Skirtich T. J. Murphy
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided. "Direct" costs are those costs the Provider will incur explicitly to
provide the specific service, such as hourly labor rates, computer-related
charges and out-of-pocket expenses. "Overhead" costs represent the proportionate
share of the costs that are incurred to support all services, such as building
costs, labor benefits, and the expenses of administering the Shared Services
Center. Overhead costs are not specifically identified on the Customer's books
as associated with individual services. The "Total Cost of Service" is the sum
of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
VOLUME (LABOR HRS) COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
1. Accounting 5,551 256,511 77,226 333,737
2. Taxes 2,365 78,826 31,875 110,701
3. Financial Planning 1,653 64,582 23,823 88,405
4. Asset Accounting 625 44,889 8,969 53,858
5. Materials Management 721 28,546 9,687 38,233
6. Vital Records Storage 268 7,879 1,211 9,090
</TABLE>
<PAGE> 144
1999 Service Level Plan
Page 4
<TABLE>
<CAPTION>
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
VOLUME (LABOR HRS) COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
7. Customer Accounting,
Cash & Collections 692 33,570 11,748 45,318
8. Billing 386 21,868 5,375 27,243
9. PAC 20 648 267 915
10. Regulatory Filings 1,874 58,562 26,184 84,746
11. Issues Management 402 12,606 5,885 18,491
12. Regulatory Support 2,385 80,113 36,164 116,277
TOTAL COSTS FOR
FINANCE/REGULATORY SHARED
SERVICES 16,942 688,600 238,414 927,014
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time (T). Each service has at least one associated
performance measure.
OVERALL PERFORMANCE MEASURE FINANCE:
<TABLE>
<CAPTION>
1-9.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services C Actual annual costs (equal to or
provided by this Shared Services Unit less than) projected annual costs
in the effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Status reports To participate cooperatively with Provider to update and
modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and
associated costs
</TABLE>
<PAGE> 145
1999 Service Level Plan
Page 5
SERVICE NO. 1: ACCOUNTING
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely monthly closing of books and CONSOL submission to Herndon T On or before 5th workday
of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Herndon Resolve issues and provide information
necessary for closing and adequate feeder
system information due from sections
contracted for by customer
</TABLE>
<TABLE>
<CAPTION>
1.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
This Shared Services Unit does not deviate from GAAP Q No audit adjustments that
(Generally Accepted Accounting Principles) would restrict Columbia
Energy Group from
receiving an unqualified
audit opinion
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Confirmation from External To participate cooperatively with Provider to update and
Auditors continually inform of actions that have a financial impact
or any contingencies of which management is aware
</TABLE>
<TABLE>
<CAPTION>
1.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Report to Timely submission of reports (e.g.: 10Q, 10K, T File all reports on or
Annual Report to Shareholders, MD&A, U5S, Department of before due date
Energy, State Commission Reports)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Internally developed Timely response to information requests
tracking report
</TABLE>
<PAGE> 146
1999 Service Level Plan
Page 6
SERVICE NO. 2: TAXES
<TABLE>
<CAPTION>
2.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely filing of all Federal, State & Local tax returns T All returns filed on or
before due dates
</TABLE>
<TABLE>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Various Copy of returns Timely responses to information requests
</TABLE>
SERVICE NO. 3: FINANCIAL PLANNING
<TABLE>
<CAPTION>
3.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of monthly updates T On or before established
due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of report Timely response to information requests.
</TABLE>
SERVICE NO. 4: ASSET ACCOUNTING
<TABLE>
<CAPTION>
4.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely on-line reports to field personnel. T On or before 10th workday
of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Profs note sent to field All necessary information provided so general accounting
personnel service can close books on or before the 5th workday of the
month
</TABLE>
<TABLE>
<CAPTION>
4.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely lease and land right payments T Payments made on time in
accordance with agreements
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Accounts Payable & lease Timely notification of new or terminated lease or land
systems right agreements
</TABLE>
SERVICE NO. 5: MATERIALS MANAGEMENT
<TABLE>
<CAPTION>
5.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Purchase card utilization - reduce the number of C Reduce checks by 10%
invoices and purchase orders requiring checks.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable system & Implementation and promotion of usage to employees
historical data
</TABLE>
<PAGE> 147
1999 Service Level Plan
Page 7
<TABLE>
<CAPTION>
5.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Average new contract pricing for all product lines Q Maintain 1998 levels or
below adjusted for inflation
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials Management System None
</TABLE>
<TABLE>
<CAPTION>
5.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accounts Payable cost per invoice within the C $3.96 per invoice or less
Benchmark cost per Phoenix recommendation 16.01
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable system & GL Classify Invoices Properly
</TABLE>
SERVICE NO. 7: CUSTOMER ACCOUNTING, CASH, COLLECTIONS & ACCOUNTS RECEIVABLE
<TABLE>
<CAPTION>
7.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely preparation and distribution of reports T On or before the agreed
(e.g.: accounts receivable aging) upon workday (see Attachment A)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of reports None
</TABLE>
<TABLE>
<CAPTION>
7.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely execution of daily order scheduling at all service centers T By the end of each day
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Receipt of orders Reporting of any and all printer related problems promptly
</TABLE>
<TABLE>
<CAPTION>
7.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely and accurate preparation of monthly journal vouchers T On or before set monthly
closing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from None
Team Leaders
</TABLE>
<PAGE> 148
1999 Service Level Plan
Page 8
SERVICE NO. 8: BILLING
<TABLE>
<CAPTION>
8.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely issuance of bills T On or before set billing
dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Billing report Timely receipt of billing system inputs(e.g.: charts &
nominations from gas management)
</TABLE>
SERVICE NO. 9: POLITICAL ACTION COMMITTEE
<TABLE>
<CAPTION>
9.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of Federal, State & Local T All reports filed on or
Election Commission reports before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Copy of reports None
</TABLE>
OVERALL PERFORMANCE MEASURE REGULATORY:
<TABLE>
<CAPTION>
10-12.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of C Actual annual costs (equal to or less than)
all services provided by this Shared Services Unit projected annual costs in the effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Status reports To participate cooperatively with Provider to update and
reports modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and
associated costs
</TABLE>
SERVICE NO. 10: REGULATORY FILINGS
<TABLE>
<CAPTION>
10.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in T Submit deliverables on or
project work plans prior to internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in the Deliverables sent to state Provide information as specified in the project work plans
work plans regulatory contact
</TABLE>
<PAGE> 149
1999 Service Level Plan
Page 9
<TABLE>
<CAPTION>
10.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average rating or
regulatory filings are accurate, timely, better
and support the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each project Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
SERVICE NO. 11: ISSUES MANAGEMENT
<TABLE>
<CAPTION>
11.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out T Submit deliverables on or
in project work plans prior to internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in the Deliverables sent to state Provide information as specified in the project work plans
work plans regulatory contact
</TABLE>
<TABLE>
<CAPTION>
11.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q Above average rating or better
issues management service is comprehensive and
supports the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each project Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
SERVICE NO. 12: REGULATORY SUPPORT
<TABLE>
<CAPTION>
12.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that Q/T Above average rating or better
regulatory support is accurate, timely and supports
the achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
<PAGE> 150
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
12.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The accurate and timely input of rates into Q/T Billing changes made
the billing system correctly and in
accordance with effective
date of new rates in all instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Output of the billing system Timely notification of new rates or other billing changes
</TABLE>
<TABLE>
<CAPTION>
12.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The timely delivery of accurate tariffs Q/T Error-free tariff changes
delivered in accordance
with any internal or
external deadlines in all instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Time stamp on filed tariff Timely notification of tariff changes
sheets
</TABLE>
OTHER MATTERS
For Services 10 through 12, the Provider and Customer also intend that:
1. Prior to the start of a regulatory project, Regulatory Shared Services will
develop a mutually agreed-upon workplan with the state regulatory contact.
Depending upon the scope of the project, the workplan may consist of a
calendar of events, sources and uses of information, internal and external
deadlines and the identification of special initiatives or issues. The
workplan will specify responsibilities and performance measures that have
been more generically detailed herein.
2. The successful development, presentation and support of a regulatory filing
depend upon the availability, timeliness and quality of information
provided from other functional areas. It is the responsibility of the state
to either plan and coordinate directly with the other Shared Services units
for time and resources, or to make arrangements for this information to be
developed and provided by the state organization.
<PAGE> 151
1999 Service Level Plan
Page 11
MODIFICATIONS TO THE PLAN
The Provider and Customer intend to address unanticipated changes to this Plan
for Services 10 through 12 by:
1. Certain actions or events that are out of the direct control of Regulatory
Shared Services, such as adverse Commission Orders, late notice of required
service, lack of access to needed information, etc., may result in the
inability of Regulatory Shared Services to meet time, quality and cost
goals.
2. The costs reflected herein are based on information available as of
December 31, 1998, and are subject to change as revised budgets are
approved.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ----------------------------------- ---------------------------------
- ----------------------------------- ---------------------------------
- ----------------------------------- ---------------------------------
- ----------------------------------- ---------------------------------
<PAGE> 152
1999 Service Level Plan
Page 12
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ----------------------------------- ---------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments:
<PAGE> 153
ATTACHMENT A
<PAGE> 154
Credit & Collections 1999 Service Level Plan for Columbia Gas of Maryland, Inc.
(CMD)
Service Activities:
- - Create, provide and analyze accounts receivable aging reports for all
Residential, Commercial, Industrial & Other and Transportation customers
and provide recommendations to CMD management as to their status by the
15th workday of the month.
- - Create, provide and analyze "Outstanding Balances of $10,000 or more for
Large Volume Customers" report and provide recommendations to CMD
management as to their status by the 10th workday of the month.
- - Create, provide and analyze "Outstanding Balances of Gas Transportation
Charges" report and provide recommendations to CMD management by the 25th
workday of the month.
- - Analyze CMD net charge-off and provide information to accounting for
uncollectible accrual.
- - Provide credit analysis for all prospective CMD "choice" marketers.
- - Analyze CMD "choice" program delinquent receivables and advise management
as to their status.
- - Provide support services for current and credit & collection DIS
systems/functions.
Assist and advise field employees with questions regarding DIS
functions
Trouble shooting on (DIS) problems as they relate to credit and
collections
Communicate problem resolutions
- - Act as liaison for CMD on new project design, development and
implementation between Information Technology and vendor for all new
innovative collection programs and practices:
Coordinate company sponsorship of new projects
Coordinate enhancements to existing systems
Identify customer needs
Prepare request for Proposal (RFP)
Analyze vendor applications
Assist in developing cost justifications both internally/externally
Create detailed IT design documentation for statement of work
Assist IT in testing of new programming
Follow through with development and implementation
- - Analyze and monitor Accelerated Payment Systems (APS) performance:
Coordinate and implement APS mechanization
- - Provide support for CMD field personnel on issues related to collection
agencies, bankruptcy, and industry trends related to receivable management.
- - Provide input and respond to CMD rate case interrogatories.
- - Reconcile CMD cash to books for collection agencies.
- - Coordinate the implementation and ongoing support of reporting CMD
customers accounts receivable to the three credit reporting networks.
- - Reconciliation of various CMD monthly delinquent collection invoices:
Page 1
<PAGE> 155
Credit Bureau Of Columbus
Commerce Service Corporation
Third Party Letter Writing (Impact)
- - Work with both in-house and outside attorney's on the collection of CMD
delinquent GMB customers.
- - Coordinate responses to various CMD audit
requests.
- - Coordinate the implementation and ongoing processing of CMD Credit Card
program.
- - Investigate CMD customer complaints related to collection issues regarding
outside vendor services.
- - Train CMD field employees about revisions to existing credit & collection
within DIS.
- - Interpret and communicate revisions of legal requirements to the CMD field
personnel as they relate to internal collection practices:
Fair Credit Reporting Act
Bankruptcy
- - Incorporate design changes to any new CMD collection reports per the user
request.
- - Coordinate changes to CMD primary and secondary collection agency processes
per the user request.
- - Respond to utility industry surveys as they relate to internal credit and
collection practices for CMD.
- - Respond to questions on CMD customer accounts (i.e. look up customer
account balances, provide itemized statements, follow up on disputes and
settlement offers, etc.) from the following third party vendors:
Collection agencies
Dun & Bradstreet
Page 2
<PAGE> 156
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Finance & Regulatory Services provided to
Columbia Gas of Pennsylvania, Inc.
OVERVIEW
The Shared Services Center (SSC) provides high-quality, necessary and
value-added support services to all the local distribution companies of the
Columbia Energy Group. The keystone of effective shared service arrangements is
a strong customer-service orientation. The shared services approach incorporates
mechanisms for (1) enhanced understanding and effective management of costs; (2)
continuously improving service quality; and (3) encouraging personal
accountability. If these objectives are to be met, it is essential to develop
enhanced methods of communicating between the operating companies and service
providers.
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of Columbia Gas of Pennsylvania, Inc. and Finance &
Regulatory Shared Services regarding specific types of services expected to be
used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Finance & Regulatory Shared Services
The Shared Services Center at Columbus, Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: W. J. Lavelle
General Manager - Finance & Regulatory Services
<PAGE> 157
1999 Service Level Plan
Page 2
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
Key Customer contacts are:
R. D. Vari - Vice President - Finance
T. J. Murphy - Senior Vice President - Public Policy
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service in the 1999 Master List of Services is available upon request. To
facilitate communication and accountability, the person(s) primarily responsible
for providing the service and the primary recipient(s) of the service are
identified for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Accounting R. G. Kriner
R. E. Lucas
S. L. Derga R. D. Vari
2. Taxes S. L. Derga
A. J. Rifflard R. D. Vari
3. Financial Planning S. L. Derga
J. E. Skirtich R. D. Vari
4. Asset Accounting S. L. Derga J. T. Sinclair
F. B. Doyle T. J. Murphy
5. Materials Management R. W. Rupp J. T. Sinclair
T. J. Murphy
6. Vital Records Storage R. W. Rupp
R. R. Rayburn R.D. Vari
7. Customer Accounting, Cash, Collections & R. G. Kriner R. D. Vari
Accounts Receivable M. K. Popovich
8. GTS Billing R. G. Kriner R. D. Vari
</TABLE>
<PAGE> 158
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
9. Political Action Committee R. M. Smith G. J. Robinson
10. Regulatory Filings J. E. Skirtich T. J. Murphy
11. Issues Management J. E. Skirtich T. J. Murphy
12. Regulatory Support J. E. Skirtich T. J. Murphy
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided. "Direct" costs are those costs the Provider will incur explicitly to
provide the specific service, such as hourly labor rates, computer-related
charges and out-of-pocket expenses. "Overhead" costs represent the proportionate
share of the costs that are incurred to support all services, such as building
costs, labor benefits, and the expenses of administering the Shared Services
Center. Overhead costs are not specifically identified on the Customer's books
as associated with individual services. The "Total Cost of Service" is the sum
of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
VOLUME (Labor Hrs) COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
1. Accounting 9,502 886,884 148,094 1,034,978
2. Taxes 3,692 197,584 63,811 261,395
3. Financial Planning 3,984 249,439 68,183 317,622
4. Asset Accounting 3,608 313,121 56,268 369,389
5. Materials Management 5,018 245,185 75,463 320,648
6. Vital Records Storage 2,866 85,759 14,216 99,975
</TABLE>
<PAGE> 159
1999 Service Level Plan
Page 4
<TABLE>
<CAPTION>
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
VOLUME (Labor Hrs) COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
7. Customer Accounting,
Cash & Collections 2,935 194,676 49,063 243,739
8. Billing 7,397 342,535 90,450 432,985
9. PAC 424 13,212 5,346 18,558
10. Regulatory Filings 7,313 243,291 104,962 348,253
11. Issues Management 964 36,395 16,112 52,507
12. Regulatory Support 4,036 169,456 66,991 236,447
TOTAL COSTS FOR
FINANCE/REGULATORY SHARED
SERVICES 51,739 2,977,537 758,959 3,736,496
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time (T). Each service has at least one associated
performance measure.
OVERALL PERFORMANCE MEASURE FINANCE:
<TABLE>
<CAPTION>
1-9.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all C Actual annual costs < or = to
services provided by this Shared Services Unit projected annual costs in
the effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Status reports To participate cooperatively with Provider to update and
reports modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and
associated costs
</TABLE>
<PAGE> 160
1999 Service Level Plan
Page 5
SERVICE NO. 1: ACCOUNTING
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely monthly closing of books and CONSOL T On or before 5th workday
submission to Herndon
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Herndon Resolve issues and provide information
necessary for closing and adequate feeder system
information due from sections contracted for
by customer
</TABLE>
<TABLE>
<CAPTION>
1.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
This Shared Services Unit does not deviate from Q No audit adjustments that (Generally Accepted
Accounting Principles) would restrict Columbia
Gas Energy Group from receiving an unqualified
audit opinion
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Confirmation from External To participate cooperatively with Provider to update and
Auditors continually inform of actions that have a financial impact
or any contingencies of which management is aware
</TABLE>
<TABLE>
<CAPTION>
1.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of reports (e.g.: 10Q, 10K, T File all reports on or
Annual Report to Shareholders, MD&A, U5S, before due date
Department of Energy, State Commission Reports)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Internally developed Timely response to information requests
tracking report
</TABLE>
<PAGE> 161
1999 Service Level Plan
Page 6
<TABLE>
<CAPTION>
SERVICE NO. 2: TAXES
2.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely filing of all Federal, State & Local tax returns T All returns filed on or
before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Various Copy of returns Timely responses to information requests
</TABLE>
<TABLE>
<CAPTION>
SERVICE NO. 3: FINANCIAL PLANNING
3.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of monthly updates T On or before established due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of report Timely response to information requests
</TABLE>
SERVICE NO. 4: ASSET ACCOUNTING
<TABLE>
<CAPTION>
4.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely on-line reports to field personnel T On or before 10th workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Profs note sent to field All necessary information provided so general accounting
personnel service can close books on or before the 5th workday of the
month
</TABLE>
<TABLE>
<CAPTION>
4.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely lease and land right payments T Payments made on time in
accordance with agreements
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Accounts Payable & lease Timely notification of new or terminated lease or land
systems right agreements
</TABLE>
SERVICE NO. 5: MATERIALS MANAGEMENT
<TABLE>
<CAPTION>
5.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Purchase card utilization - reduce the number of C Reduce checks by 10%
invoices and purchase orders requiring checks
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable system & Implementation and promotion of usage to employees
historical data
</TABLE>
<PAGE> 162
1999 Service Level Plan
Page 7
<TABLE>
<CAPTION>
5.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Average new contract pricing for all product lines Q Maintain 1998 levels or
below adjusted for inflation
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials Management System None
</TABLE>
<TABLE>
<CAPTION>
5.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accounts Payable cost per invoice within the C $3.96 per invoice or less
Benchmark cost per Phoenix recommendation 16.01
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable system & GL Classify invoices properly
system
</TABLE>
SERVICE NO. 7: CUSTOMER ACCOUNTING, CASH, COLLECTIONS & ACCOUNTS RECEIVABLE
<TABLE>
<CAPTION>
7.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely preparation and distribution of T On or before the agreed
reports (e.g.: accounts receivable aging) upon workday (see
Attachment A)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of reports None
</TABLE>
<TABLE>
<CAPTION>
7.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely execution of daily order scheduling at T By the end of each day
all service centers
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Receipt of orders Reporting of any and all printer related problems promptly
</TABLE>
<TABLE>
<CAPTION>
7.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely and accurate preparation of monthly T On or before set monthly
journal vouchers closing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Team None
Leaders
</TABLE>
<PAGE> 163
1999 Service Level Plan
Page 8
SERVICE NO. 8: BILLING
<TABLE>
<CAPTION>
8.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely issuance of bills T On or before set billing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Billing report Timely receipt of billing system inputs (e.g.: charts &
nominations from gas supply)
</TABLE>
SERVICE NO. 9: POLITICAL ACTION COMMITTEE
<TABLE>
<CAPTION>
9.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of Federal, State & Local Election T All reports filed on or
Commission reports before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Copy of reports None
</TABLE>
OVERALL PERFORMANCE MEASURE REGULATORY:
<TABLE>
<CAPTION>
10-12.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services C Actual annual costs < or = to
provided by this Shared Services Unit projected annual costs in
the effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Status reports To participate cooperatively with Provider to update and
reports modify the Service Level Plan as needed to accurately
reflect changes in the level of services requested and
associated costs
</TABLE>
SERVICE NO. 10: REGULATORY FILINGS
<TABLE>
<CAPTION>
10.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out T Submit deliverables on or
in project work plans prior to internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in the Deliverables sent to state Provide information as specified in the project work plans
work plans regulatory contact
</TABLE>
<PAGE> 164
1999 Service Level Plan
Page 9
<TABLE>
<CAPTION>
10.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that regulatory filings are Q/T Above average rating or
accurate, timely, and support the achievement of stated objectives better
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each project Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
SERVICE NO. 11: ISSUES MANAGEMENT
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out T Submit deliverables on or
in project work plans prior to internal and
external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in the Deliverables sent to state Provide information as specified in the project work plans
work plans regulatory contact
</TABLE>
<TABLE>
<CAPTION>
11.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that issues Q Above average rating or
management service is comprehensive and supports the better
achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each project Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
SERVICE NO. 12: REGULATORY SUPPORT
<TABLE>
<CAPTION>
12.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that regulatory support is Q/T Above average rating or
accurate, timely and supports the achievement of stated objectives better
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Interactive customer To provide survey responses based upon the expectations of
performance evaluation service as set out in the work plan
interviews
</TABLE>
<PAGE> 165
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
12.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The accurate and timely input of rates into the billing system Q/T Billing changes made correctly and in
accordance with effective date of new
rates in all instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Output of the billing system Timely notification of new rates or other billing changes
</TABLE>
<TABLE>
<CAPTION>
12.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The timely delivery of accurate tariffs Q/T Error-free tariff changes
delivered in accordance
with any internal or
external deadlines in all instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Time stamp on filed tariff Timely notification of tariff changes
sheets
</TABLE>
OTHER MATTERS
For Services 10 through 12 The Provider and Customer also intend that:
1. Prior to the start of a regulatory project, Regulatory Shared Services will
develop a mutually agreed-upon workplan with the state regulatory contact.
Depending upon the scope of the project, the workplan may consist of a
calendar of events, sources and uses of information, internal and external
deadlines and the identification of special initiatives or issues. The
workplan will specify responsibilities and performance measures that have
been more generically detailed herein.
2. The successful development, presentation and support of a regulatory filing
depend upon the availability, timeliness and quality of information
provided from other functional areas. It is the responsibility of the state
to either plan and coordinate directly with the other Shared Services units
for time and resources, or to make arrangements for this information to be
developed and provided by the state organization.
<PAGE> 166
1999 Service Level Plan
Page 11
MODIFICATIONS TO THE PLAN
The Provider and Customer intend to address unanticipated changes to this Plan
for Services 10 through 12 by:
1. Certain actions or events that are out of the direct control of Regulatory
Shared Services, such as adverse Commission Orders, late notice of required
service, lack of access to needed information, etc., may result in the
inability of Regulatory Shared Services to meet time, quality and cost
goals.
2. The costs reflected herein are based on information available as of
December 31, 1998, and are subject to change as revised budgets are
approved.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- --------------------------------- ----------------------------------
- --------------------------------- ----------------------------------
- --------------------------------- ----------------------------------
- --------------------------------- ----------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------- ----------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments:
<PAGE> 167
ATTACHMENT A
<PAGE> 168
COLUMBIA GAS OF PENNSYLVANIA, INC.
1999 SERVICES
Credit & Collections 1999 Service Level Plan for Columbia Gas of Pennsylvania,
Inc. (CPA)
Service Activities:
- - Create, provide and analyze accounts receivable aging reports for all
Residential, Commercial, Industrial & Other and Transportation customers
and provide recommendations to CPA management as to their status by the
15th workday of the month.
- - Create, provide and analyze "Outstanding Balances of $10,000 or more for
Large Volume Customers" report and provide recommendations to CPA
management as to their status by the 10th workday of the month.
- - Create, provide and analyze "Outstanding Balances of Gas Transportation
Charges" report and provide recommendations to CPA management by the 25th
workday of the month.
- - Analyze CPA net charge-off and provide information to accounting for
uncollectible accrual.
- - Provide credit analysis for all prospective CPA "choice" marketers.
- - Analyze CPA "choice" program delinquent receivables and advise management
as to their status.
- - Provide support services for current and credit & collection DIS
systems/functions.
Assist and advise field employees with questions regarding DIS
functions
Trouble shooting on (DIS) problems as they relate to credit and
collections
Communicate problem resolutions
- - Act as liaison for CPA on new project design, development and
implementation between Information Technology and vendor for all new
innovative collection programs and practices:
Coordinate company sponsorship of new projects
Coordinate enhancements to existing systems
Identify customer needs
Prepare request for Proposal (RFP)
Analyze vendor applications
Assist in developing cost justifications both internally/externally
Create detailed IT design documentation for statement of work
Assist IT in testing of new programming
Follow through with development and implementation
- - Analyze and monitor Accelerated Payment Systems (APS) performance:
Coordinate and implement APS mechanization
- - Provide support for CPA field personnel on issues related to collection
agencies, bankruptcy, and industry trends related to receivable management.
- - Provide input and respond to CPA rate case interrogatories.
- - Reconcile CPA cash to books for collection agencies.
- - Coordinate the implementation and ongoing support of reporting CPA
customers accounts receivable to the three credit reporting networks.
- - Reconciliation of various CPA monthly delinquent collection invoices:
Credit Bureau of Columbus
Commerce Service Corporation
Third Party Letter Writing (Impact)
<PAGE> 169
COLUMBIA GAS OF PENNSYLVANIA, INC.
1999 SERVICES
- - Negotiate the yearly CPA Dun & Bradstreet (D&B) contract.
- - Work with both in-house and outside attorney's on the collection of CPA
delinquent GMB customers.
- - Coordinate responses to various CPA audit requests.
- - Coordinate the implementation and ongoing processing of CPA Credit Card
program.
- - Coordinate the mass mailing of annual LIHEAP letters for CPA.
- - Investigate CPA customer complaints related to collection issues regarding
outside vendor services.
- - Train CPA field employees about revisions to existing credit & collection
within DIS.
- - Interpret and communicate revisions of legal requirements to CPA field
personnel as they relate to internal collection practices:
Fair Credit Reporting Act
Bankruptcy
- - Incorporate design changes to any new CPA collection reports per the user
request.
- - Coordinate changes to CPA primary and secondary collection agency processes
per the user request.
- - Respond to utility industry surveys as they relate to internal credit and
collection practices for CPA.
- - Respond to questions on CPA customer accounts (i.e. look up customer
account balances, provide itemized statements, follow up on disputes and
settlement offers, etc.) from the following third party vendors:
Collection agencies
Dun & Bradstreet
<PAGE> 170
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
For Finance & Regulatory Services provided to
Columbia Gas of Virginia, Inc.
OVERVIEW
The Shared Services Center (SSC) provides high-quality, necessary and
value-added support services to all the local distribution companies of the
Columbia Energy Group. The keystone of effective shared service arrangements is
a strong customer-service orientation. The shared services approach incorporates
mechanisms for (1) enhanced understanding and effective management of costs; (2)
continuously improving service quality; and (3) encouraging personal
accountability. If these objectives are to be met, it is essential to develop
enhanced methods of communicating between the operating companies and service
providers.
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of Columbia Gas of Virginia, Inc. and Finance & Regulatory
Shared Services regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. A strong provider-customer
relationship built upon the discussions and understandings reflected in this
Plan will better enable the distribution companies to have access to highly
valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Finance & Regulatory Shared Services
The Shared Services Center at Columbus, Ohio
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: W. J. Lavelle
General Manager - Finance & Regulatory Services
<PAGE> 171
1999 Service Level Plan
Page 2
CUSTOMER: Columbia Gas of Virginia, Inc.
Key Customer contacts are:
J. L. Hannuksela - Treasurer and Director - Financial & Strategic
Planning
L. M. Bateman - Vice President - Public Affairs
L. D. Smore - Vice President - Operations
M. C. Darrell - Secretary and General Counsel
P. Iracane - Vice President - Sales and Services
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service in the 1999 Master List of Services is available upon request. To
facilitate communication and accountability, the person(s) primarily responsible
for providing the service and the primary recipient(s) of the service are
identified for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Accounting R. G. Kriner
R. E. Lucas
M. R. Casey J. L. Hannuksela
2. Taxes M. R. Casey
A. J. Rifflard J. L. Hannuksela
3. Financial Planning M. R. Casey
J. E. Skirtich J. L. Hannuksela
4. Asset Accounting M. R. Casey L. D. Smore
F. B. Doyle J. L. Hannuksela
5. Materials Management R. W. Rupp L. D. Smore
J. L. Hannuksela
6. Vital Records Storage R. W. Rupp
R. R. Rayburn J. L. Hannuksela
7. Customer Accounting, Cash, Collections & R. G. Kriner J. L. Hannuksela
Accounts Receivable G. P. Folden
8. GTS Billing R. G. Kriner J. L. Hannuksela
</TABLE>
<PAGE> 172
1999 Service Level Plan
Page 3
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
9. Political Action Committee R. M. Smith A. Trubisz, Jr.
10. Regulatory Filings J. F. Racher J. L. Hannuksela
11. Issues Management J. F. Racher J. L. Hannuksela
12. Regulatory Support J. F. Racher J. L. Hannuksela
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
the Customer expects to use. "Volume" measures the level of each service to be
provided. "Direct" costs are those costs the Provider will incur explicitly to
provide the specific service, such as hourly labor rates, computer-related
charges and out-of-pocket expenses. "Overhead" costs represent the proportionate
share of the costs that are incurred to support all services, such as building
costs, labor benefits, and the expenses of administering the Shared Services
Center. Overhead costs are not specifically identified on the Customer's books
as associated with individual services. The "Total Cost of Service" is the sum
of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT OVERHEAD TOTAL COST
VOLUME COSTS COSTS OF SERVICE
(LABOR HRS)
<S> <C> <C> <C> <C>
1. Accounting 6,507 480,781 104,147 584,928
2. Taxes 2,571 114,913 39,368 154,281
3. Financial
Planning 3,196 158,419 48,468 206,887
4. Asset Accounting 1,682 164,343 27,636 191,979
5. Materials 4,166 118,984 37,559 156,543
Management
6. Vital Records Storage 1,290 37,444 5,984 43,428
</TABLE>
<PAGE> 173
1999 Service Level Plan
Page 4
<TABLE>
<CAPTION>
SERVICE PROJECTED PROJECTED PROJECTED PROJECTED
SERVICE DIRECT OVERHEAD TOTAL COST
VOLUME COSTS COSTS OF SERVICE
(LABOR HRS)
<S> <C> <C> <C> <C>
7. Customer Accounting,
Cash & Collections
1,671 98,960 25,994 124,954
8. Billing 1,428 77,798 13,456 91,254
9. PAC 138 4,207 1,663 5,870
10. Regulatory Filings 6,988 236,509 103,957 340,466
11. Issues Management
304 11,212 5,093 16,305
12. Regulatory Support
4,869 175,212 73,030 248,242
TOTAL COSTS FOR
FINANCE/REGULATORY SHARED
SERVICES 34,810 1,678,782 486,355 2,165,137
</TABLE>
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time (T). Each service has at least one associated
performance measure.
OVERALL PERFORMANCE MEASURE FINANCE:
<TABLE>
<CAPTION>
1-9.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services C Actual annual costs < or =
provided by this Shared Services Unit projected annual costs
in the effective
Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with Provider to
status reports update and modify the Service Level Plan as
needed to accurately reflect changes in the level
of services requested and associated costs.
</TABLE>
<PAGE> 174
1999 Service Level Plan
Page 5
SERVICE NO. 1: ACCOUNTING
<TABLE>
<CAPTION>
1.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely monthly closing of books and CONSOL submission T On or before 5th
to Herndon workday of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from Resolve issues and provide information necessary
Herndon for closing and adequate feeder system
information due from sections contracted for by
customer
</TABLE>
<TABLE>
<CAPTION>
1.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
This Shared Services Unit does not deviate from GAAP Q No audit adjustments
(Generally Accepted Accounting Principles) that would restrict
Columbia Energy Group
from receiving an
unqualified audit
opinion
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Confirmation from To participate cooperatively with Provider to
External Auditors update and continually inform of actions that have
a financial impact or any contingencies of which
management is aware
</TABLE>
<TABLE>
<CAPTION>
1.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of reports (e.g.: 10Q, 10K, Annual T File all reports on or
Report to Shareholders, MD&A, U5S, Department of before due date
Energy, State Commission Reports)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Internally developed Timely response to information requests
tracking report
</TABLE>
<PAGE> 175
1999 Service Level Plan
Page 6
SERVICE NO. 2: TAXES
<TABLE>
<CAPTION>
2.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely filing of all Federal, State & Local tax returns T All returns filed on or
before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Various Copy of returns Timely responses to information requests
</TABLE>
SERVICE NO. 3: FINANCIAL PLANNING
<TABLE>
<CAPTION>
3.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of monthly updates T On or before
established due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of report Timely response to information requests
</TABLE>
SERVICE NO. 4: ASSET ACCOUNTING
<TABLE>
<CAPTION>
4.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely on-line reports to field personnel T On or before 10th
work day of the month
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Profs note sent to field All necessary information provided so general
personnel accounting service can close books on or before
the 5th workday of the month
</TABLE>
<TABLE>
<CAPTION>
4.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely lease and land right payments T Payments made on
time in accordance
with agreements
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Accounts Payable & Timely notification of new or terminated lease or
lease systems land right agreements
</TABLE>
SERVICE NO. 5: MATERIALS MANAGEMENT
<TABLE>
<CAPTION>
5.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Purchase card utilization - reduce the number of invoices C Reduce checks by 10%
and purchase orders requiring checks
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Implementation and promotion of usage to
system & historical data employees
</TABLE>
<PAGE> 176
1999 Service Level Plan
Page 7
<TABLE>
<CAPTION>
5.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Average new contract pricing for all product lines Q Maintain 1998 levels
or below adjusted
for inflation
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annually Materials Management None
System
</TABLE>
<TABLE>
<CAPTION>
5.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accounts Payable cost per invoice within the Benchmark C $3.96 per invoice or
cost per Phoenix recommendation 16.01 less
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Accounts Payable Classify invoices properly
system & GL
</TABLE>
SERVICE NO. 7: CUSTOMER ACCOUNTING, CASH, COLLECTIONS & ACCOUNTS RECEIVABLE
<TABLE>
<CAPTION>
7.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely preparation and distribution of reports T On or before the
(e.g.: accounts receivable aging) agreed upon workday
(see Attachment A)
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Copy of reports None
</TABLE>
<TABLE>
<CAPTION>
7.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely execution of daily order scheduling at all service T By the end of each day
centers
</TABLE>
<TABLE>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Receipt of orders Reporting of any and all printer related problems
promptly
</TABLE>
<TABLE>
<CAPTION>
7.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely and accurate Preparation of monthly journal T On or before set
vouchers monthly closing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Confirmation from None
Team Leaders
</TABLE>
<PAGE> 177
1999 Service Level Plan
Page 8
SERVICE NO. 8: BILLING
<TABLE>
<CAPTION>
8.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely issuance of bills T On or before set
billing dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Monthly Billing report Timely receipt of billing system inputs (e.g.:
charts & nominations from gas management)
</TABLE>
SERVICE NO. 9: POLITICAL ACTION COMMITTEE
<TABLE>
<CAPTION>
9.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of Federal, State & Local Election T All reports filed on or
Commission reports before due dates
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Copy of reports None
</TABLE>
OVERALL PERFORMANCE MEASURE REGULATORY:
<TABLE>
<CAPTION>
10-12.1 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services C Actual annual costs < or =
provided by this Shared Services Unit projected annual costs
in the effective
Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Status reports To participate cooperatively with Provider to
status reports update and modify the Service Level Plan as
needed to accurately reflect changes in the level
of services requested and associated costs
</TABLE>
SERVICE NO. 10: REGULATORY FILINGS
<TABLE>
<CAPTION>
10.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in project T Submit deliverables
work plans on or prior to internal
and external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in Deliverables sent to state Provide information as specified in the project
the work plans regulatory contact work plans
</TABLE>
<PAGE> 178
1999 Service Level Plan
Page 9
<TABLE>
<CAPTION>
10.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that regulatory Q/T Above average rating
filings are accurate, timely, and support the achievement or better
of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon the
project performance evaluation expectations of service as set out in the
interviews work plan
</TABLE>
SERVICE NO. 11: ISSUES MANAGEMENT
<TABLE>
<CAPTION>
11.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Timely submission of deliverables as set out in project T Submit deliverables
work plans on or prior to internal
and external deadlines
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As specified in Deliverables sent to state Provide information as specified in the project
the work plans regulatory contact work plans
</TABLE>
<TABLE>
<CAPTION>
11.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that issues Q Above average
management service is comprehensive and supports the rating or better
achievement of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
After each Interactive customer To provide survey responses based upon the
project performance evaluation expectations of service as set out in the
interviews work plan
</TABLE>
SERVICE NO. 12: REGULATORY SUPPORT
<TABLE>
<CAPTION>
12.2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree to which customers are satisfied that regulatory Q/T Above average rating
support is accurate, timely and supports the achievement or better
of stated objectives
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Interactive customer To provide survey responses based upon the
performance evaluation expectations of service as set out in the
interviews work plan
</TABLE>
<PAGE> 179
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
12.3 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The accurate and timely input of rates into the billing Q/T Billing changes made
system correctly and in
accordance with
effective date of new
rates in all instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Output of the billing Timely notification of new rates or other billing
system changes
</TABLE>
<TABLE>
<CAPTION>
12.4 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The timely delivery of accurate tariffs Q/T Error-free tariff
changes delivered in
accordance with any
internal or external
deadlines in all
instances
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
As necessary Time stamp on filed Timely notification of tariff changes
tariff sheets
</TABLE>
OTHER MATTERS
For Services 10 through 12, the Provider and Customer also intend that:
1. Prior to the start of a regulatory project, Regulatory Shared Services will
develop a mutually agreed-upon workplan with the state regulatory contact.
Depending upon the scope of the project, the workplan may consist of a
calendar of events, sources and uses of information, internal and external
deadlines and the identification of special initiatives or issues. The
workplan will specify responsibilities and performance measures that have
been more generically detailed herein.
2. The successful development, presentation and support of a regulatory filing
depend upon the availability, timeliness and quality of information
provided from other functional areas. It is the responsibility of the state
to either plan and coordinate directly with the other Shared Services units
for time and resources, or to make arrangements for this information to be
developed and provided by the state organization.
<PAGE> 180
1999 Service Level Plan
Page 11
MODIFICATIONS TO THE PLAN
The Provider and Customer intend to address unanticipated changes to this Plan
for Services 10 through 12 by:
1. Certain actions or events that are out of the direct control of Regulatory
Shared Services, such as adverse Commission Orders, late notice of required
service, lack of access to needed information, etc., may result in the
inability of Regulatory Shared Services to meet time, quality and cost
goals.
2. The costs reflected herein are based on information available as of
December 31, 1998, and are subject to change as revised budgets are
approved.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- --------------------------- ---------------------------
- --------------------------- ---------------------------
- --------------------------- ---------------------------
- --------------------------- ---------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ------------------------------------- -----------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments:
<PAGE> 181
ATTACHMENT A
<PAGE> 182
Credit & Collections 1999 Service Level Plan for Commonwealth Gas Services, Inc.
(COS.)
Service Activities:
- - Create, provide and analyze accounts receivable aging reports for all
Residential, Commercial, Industrial & Other and Transportation customers
and provide recommendations to CGV. management as to their status by the
15th workday of the month.
- - Create, provide and analyze "Outstanding Balances of $10,000 or more for
Large Volume Customers" report and provide recommendations to CGV.
management as to their status by the 10th workday of the month.
- - Create, provide and analyze "Outstanding Balances of Gas Transportation
Charges" report and provide recommendations to CGV. management by the 25th
workday of the month.
- - Analyze CGV. net charge-off and provide information to accounting for
uncollectible accrual.
- - Provide credit analysis for all prospective CGV. "choice" marketers.
- - Analyze CGV. "choice" program delinquent receivables and advise management
as to their status.
- - Provide support services for current and credit & collection DIS
systems/functions.
Assist and advise field employees with questions regarding DIS
functions
Trouble shooting on (DIS) problems as they relate to credit and
collections
Communicate problem resolutions
- - Act as liaison for CGV. on new project design, development and
implementation between Information Technology and vendor for all new
innovative collection programs and practices:
Coordinate company sponsorship of new projects
Coordinate enhancements to existing systems
Identify customer needs
Prepare request for Proposal (RFP)
Analyze vendor applications
Assist in developing cost justifications both internally/externally
Create detailed IT design documentation for statement of work
Assist IT in testing of new programming
Follow through with development and implementation
- - Analyze and monitor Accelerated Payment Systems (APS) performance:
Coordinate and implement APS mechanization
- - Provide support for CGV. field personnel on issues related to collection
agencies, bankruptcy, and industry trends related to receivable management.
- - Provide input and respond to CGV. rate case interrogatories.
- - Reconcile CGV. cash to books for collection agencies.
- - Coordinate the implementation and ongoing support of reporting customers
CGV. accounts receivable to the three credit reporting networks.
- - Reconciliation of various CGV. monthly delinquent collection invoices:
Credit Bureau of Columbus
Commerce Service Corporation
<PAGE> 183
Third Party Letter Writing (Impact)
- - Negotiate the yearly Dun & Bradstreet (D&B) contract for CGV.
- - Work with both in-house and outside attorney's on the collection of CO
delinquent GMB customers.
- - Coordinate responses to various CGV. audit requests.
- - Coordinate the implementation and ongoing processing of CGV. Credit Card
program.
- - Investigate CGV. customer complaints related to collection issues regarding
outside vendor services.
- - Train CGV. field employees about revisions to existing credit & collection
within DIS.
- - Interpret and communicate revisions of legal requirements to CGV. field
personnel as they relate to internal collection practices:
Fair Credit Reporting Act
Bankruptcy
- - Incorporate design changes to any new CGV. collection reports per the user
request.
- - Coordinate changes to CGV. primary and secondary collection agency
processes per the user request.
- - Respond to utility industry surveys as they relate to internal credit and
collection practices for CGV.
- - Respond to questions on CGV. customer accounts (i.e. look up customer
account balances, provide itemized statements, follow up on disputes and
settlement offers, etc.) from the following third party vendors:
Collection agencies
Dun & Bradstreet
<PAGE> 184
DECLARATION OF
PARTNERSHIP PRINCIPLES BETWEEN
COLUMBIA GAS OF VIRGINIA AND THE SHARED SERVICES CENTER
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Virginia and the Shared Services Center.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, services
were provided to the states under the leadership of one CEO. Under this
traditional organizational structure, services were provided to all of the
distribution companies of the Columbia Energy Group. Today, there is greater
operating autonomy among the distribution companies as each pursues unique
marketing opportunities and responds to unique regulatory and economic
conditions. Each company now has the benefit of a dedicated CEO. Nonetheless,
there continues to be commonality of interest and goals between Columbia Gas of
Virginia and the Shared Services Center as both strive:
(1) to promote the brand themes of the Columbia Energy
Group, which are:
expertise;
reliability;
value;
service; and
affiliation with the Columbia Energy Group; and
(2) to promote the financial well-being of Columbia Gas
of Virginia and the Columbia Energy Group through
maximizing the efficiencies of existing and emerging
common systems and practices, while promoting
individualized solutions which meet the unique needs
of Columbia Gas of Virginia.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to
serve. Only when there is an anticipated long-term relationship can trust be
developed and maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Virginia and the Shared Services Center commit to the following:
(1) Columbia Gas of Virginia demonstrates a high degree
of operational expertise. It is equally important
that the staff functions within the Shared
<PAGE> 185
Services Center demonstrate and maintain high levels
of expertise to support the operational expertise of
its company-client.
(2) Columbia Gas of Virginia puts its customers first.
The Shared Services Center puts its company-clients
first, and is dedicated to providing Columbia Gas of
Virginia with a level of service that reflects this
philosophy. Therefore, the specific customer service
expectations which are shared by Columbia Gas of
Virginia and the Shared Services Center, and the
associated service metrics, are set forth in the
Appendices attached to this Declaration of
Principles. Columbia Gas of Virginia and the Shared
Services Center anticipate that these service
expectations and metrics will tend to remain
constant. However, as it becomes necessary or
desirable to amend the service expectations or
metrics, Columbia Gas of Virginia and the Shared
Services Center will do so.
(3) Columbia Gas of Virginia at all times shows its
customers the respect they deserve. The Shared
Services Center respects both its company-clients and
the client's customers. This respect is demonstrated
by the level of service provided to its
company-client and measured by accomplishing the
service metrics agreed upon between itself and the
company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between
Columbia Gas of Virginia and the Shared Services Center can the partnership
relationship be nurtured and strengthened. Such communications are fundamental
and serve the following goals:
(1) to identify the current and future service needs of
Columbia Gas of Virginia;
(2) to identify skill development needs within the Shared
Services Center to better serve Columbia Gas of
Virginia;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to
provide the level of service desired by the
client-company;
(5) to provide an opportunity for a quality-check on the
level and quality of service; and
(6) to provide an opportunity to redirect resources in
response to business environment changes.
2
<PAGE> 186
To meet these goals, Columbia Gas of Virginia and the Shared
Services Center commit to the following:
(1) To create an environment which encourages and
supports open, frank and regular communication;
(2) To have key personnel meet on a mutually satisfactory
frequency to discuss service satisfaction and service
expectations and needs. The attached appendices
include the meeting schedule, which will be amended
as it mutually appears to be necessary or desirable
to do so.
(3) To work together to meet agreed upon financial and
budgetary goals. In support of this goal, the Shared
Services Center will provide Columbia Gas of Virginia
with a budget report, in a form and at a frequency
which is agreed upon. The attached appendices include
the budget report, which will be amended as it
mutually appears to be necessary or desirable to do
so.
(4) To work together to annually redefine the services to
be provided and the anticipated cost of those
services. This annual redefinition of services and
costs must be completed in conjunction with Columbia
Gas of Virginia's budgetary process and in compliance
with any pricing requirements established by the
Public Utility Holding Company Act of 1935, as
amended, or other relevant law or regulation. The
attached appendices include service definitions which
will be amended as it mutually appears to be
necessary or desirable to do so.
(5) To work together to provide each other, and other
potentially affected company-clients, with sufficient
notice of a planned significant change in anticipated
service levels to permit staffing and planning
adjustments. To ensure that there is sufficient
planning opportunity, the party proposing the
significant service level change will provide the
other with at least six months notice prior to the
end of the fiscal year for the then-current
appendices. In the event of such a proposed change,
Columbia Gas of Virginia and the Shared Services
Center will work together to ensure that the
transition period necessitated by the proposed change
is adequate to deal equitably with affected employees
and to continue to meet business needs. The Shared
Service Board (which consists of the then-current
company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any
such planned change and the equitable cost
reallocation or absorption methodology, if any, to be
used among the company-clients.
3
<PAGE> 187
(6) To ensure that the Principles expressed in this
document are communicated and embraced by all who are
critical for the successful continuation of a
positive and productive partnership, the management
representatives whose signatures appear below,
confirm their commitment to fulfilling the
expectations and undertakings described herein and in
the attached appendices.
- -------------------------------------- ------------------------------------
Vice President, Shared Services Center President, Columbia Gas of Virginia
- -------------------------------------- ------------------------------------
General Manager Vice President, Public Affairs
Date:
4
<PAGE> 188
Appendix I
Graphics / Video / Print Services
Scope of Services
The general services addressed by this Plan are listed below.
Brief Service Description
1. Graphics & Production - to provide professional, creative, and effective
graphic design and print production services that reflect each company's
strategic vision and exemplify the highest standards of customer service.
2. Print Administration - to coordinate timely, cost-effective production of
printed material that reflects Columbia's standards for quality and image.
3. Video Production - to provide comprehensive video production services,
including pre-production, script writing, shooting, editing,
post-production, and distribution.
Contracted Service Levels and Costs
This table summarizes the annual cost for each service Columbia Gas of Virginia
(CGV) expects to use. The "total cost of service" is the sum of the direct and
overhead costs. It is this "Total" amount that Graphics/Video/Print Services
Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
1. Graphics &
Production 3,850 2,083 5,933
2. Print
Administration 9,747 3,362 13,109
3. Video
Production - 0 - - 0 - - 0 -
TOTAL 13,597 5,445 19,042
</TABLE>
CGV also authorizes Graphics/Video/Print Services to negotiate with Dispatch
Consumer Services an annual contract minimum of $50,000 through the Year 2000.
Key Performance Measures
This section describes the key measures for each service that
Graphics/Video/Print Services and CGV concur will be used as the basis to
monitor, evaluate and continuously improve the performance of the services
provided. The types of measures are Cost (C) or Quality (Q).
1
<PAGE> 189
Appendix I
Graphics / Video / Print Services
Overall Performance Measure
<TABLE>
<CAPTION>
1. Performance Measure Definition: Type Goal
<S> <C> <C>
The sum of all direct, indirect, and C Actual annual costs = or < projected annual
overhead costs of all services provided costs in the effective Service Level Plan.
by Graphics/Video/Print Services.
</TABLE>
<TABLE>
<CAPTION>
Frequency Source of Information Customer Responsibilities:
<S> <C> <C>
Quarterly status Service Performance Reports To participate cooperatively with
reports Graphics/Video/Print Services to update and
modify the Service Level Plan as needed to
accurately reflect changes in the level of
services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. Performance Measure Definition: Type Goal
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness Q 90% satisfied
and understanding of the needs and wants of the state. ratings
</TABLE>
<TABLE>
<CAPTION>
Frequency Source of Information Customer Responsibilities:
<S> <C> <C>
Survey CGV as Customer survey CGV to work with Shared Services to define
appropriate; expectations at time of each service request that
report results can include completion timeline/date, cost
annually. limitations, customer responsibilities to fulfill
service need/timing of status reports during
project, and other specific customer needs. CGV
to provide survey feedback.
</TABLE>
Other Matters
Graphics/Video/Print Services and CGV also intend that prior to the start of the
provisions of any service, the Primary Provider (Manager, Graphics/Print/Video
Services) and Primary Customer (Vice President, Public Affairs) will define
expectations that could include any of the following elements: timeline, cost
limitation, customer responsibilities, timing of status reports, or other
customer needs.
Unless otherwise instructed by CGV, Graphics/Video/Print Services will share job
order results with other Customers to improve efficiency.
Labor/cost estimates in this Plan assume CGV provides job requests according to
lead time schedule of Graphics/Video/Print Services. If these lead times are not
met, incremental costs could be incurred and must be approved by CGV before
completion of job.
2
<PAGE> 190
Modification of the Plan
Graphics/Video/Print/Services will monitor CGV's usage. If substantially
exceeding above usage, Graphics/Video/Print Services will contact CGV to
reprioritize provision of requested
Appendix I
Graphics/Video/Print Services
service or renegotiate costs to provide incremental service requirements.
Amendments to this Plan will be issued if a renegotiation occurs.
The costs reflected herein are based on information available as of December 28,
1998, and are subject to change as revised budgets are approved.
3
<PAGE> 191
DECLARATION OF
PARTNERSHIP PRINCIPLES BETWEEN
COLUMBIA GAS OF MARYLAND AND THE SHARED SERVICES CENTER
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Maryland and the Shared Services Center.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, services
were provided to the states under the leadership of one CEO. Under this
traditional organizational structure, services were provided to all of the
distribution companies of the Columbia Energy Group. Today, there is greater
operating autonomy among the distribution companies as each pursues unique
marketing opportunities and responds to unique regulatory and economic
conditions. Each company now has the benefit of a dedicated CEO. Nonetheless,
there continues to be commonality of interest and goals between Columbia Gas of
Maryland and the Shared Services Center as both strive:
(1) to promote the brand themes of the Columbia Energy
Group, which are:
expertise;
reliability;
value;
service; and
affiliation with the Columbia Energy Group; and
(2) to promote the financial well-being of Columbia Gas
of Maryland and the Columbia Energy Group through
maximizing the efficiencies of existing and emerging
common systems and practices, while promoting
individualized solutions which meet the unique needs
of Columbia Gas of Maryland.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to
serve. Only when there is an anticipated long-term relationship can trust be
developed and maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Maryland and the Shared Services Center commit to the following:
(1) Columbia Gas of Maryland demonstrates a high degree
of operational expertise. It is equally important
that the staff functions within the Shared
<PAGE> 192
Services Center demonstrate and maintain high levels
of expertise to support the operational expertise of
its company-client.
(2) Columbia Gas of Maryland puts its customers first.
The Shared Services Center puts its company-clients
first, and is dedicated to providing Columbia Gas of
Maryland with a level of service that reflects this
philosophy. Therefore, the specific customer service
expectations which are shared by Columbia Gas of
Maryland and the Shared Services Center, and the
associated service metrics, are set forth in the
Appendices attached to this Declaration of
Principles. Columbia Gas of Maryland and the Shared
Services Center anticipate that these service
expectations and metrics will tend to remain
constant. However, as it becomes necessary or
desirable to amend the service expectations or
metrics, Columbia Gas of Maryland and the Shared
Services Center will do so.
(3) Columbia Gas of Maryland at all times shows its
customers the respect they deserve. The Shared
Services Center respects both its company-clients and
the client's customers. This respect is demonstrated
by the level of service provided to its
company-client and measured by accomplishing the
service metrics agreed upon between itself and the
company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between
Columbia Gas of Maryland and the Shared Services Center can the partnership
relationship be nurtured and strengthened. Such communications are fundamental
and serve the following goals:
(1) to identify the current and future service needs of
Columbia Gas of Maryland;
(2) to identify skill development needs within the Shared
Services Center to better serve Columbia Gas of
Maryland;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to
provide the level of service desired by the
client-company;
(5) to provide an opportunity for a quality-check on the
level and quality of service; and
2
<PAGE> 193
(6) to provide an opportunity to redirect resources in
response to business environment changes.
To meet these goals, Columbia Gas of Maryland and the Shared
Services Center commit to the following:
(1) To create an environment which encourages and
supports open, frank and regular communication;
(2) To have key personnel meet on a mutually satisfactory
frequency to discuss service satisfaction and service
expectations and needs. The attached appendices
include the meeting schedule, which will be amended
as it mutually appears to be necessary or desirable
to do so.
(3) To work together to meet agreed upon financial and
budgetary goals. In support of this goal, the Shared
Services Center will provide Columbia Gas of Maryland
with a budget report, in a form and at a frequency
which is agreed upon. The attached appendices include
the budget report, which will be amended as it
mutually appears to be necessary or desirable to do
so.
(4) To work together to annually redefine the services to
be provided and the anticipated cost of those
services. This annual redefinition of services and
costs must be completed in conjunction with Columbia
Gas of Maryland's budgetary process and in compliance
with any pricing requirements established by the
Public Utility Holding Company Act of 1935, as
amended, or other relevant law or regulation. The
attached appendices include service definitions which
will be amended as it mutually appears to be
necessary or desirable to do so.
(5) To work together to provide each other, and other
potentially affected company-clients, with sufficient
notice of a planned significant change in anticipated
service levels to permit staffing and planning
adjustments. To ensure that there is sufficient
planning opportunity, the party proposing the
significant service level change will provide the
other with at least six months notice prior to the
end of the fiscal year for the then-current
appendices. In the event of such a proposed change,
Columbia Gas of Maryland and the Shared Services
Center will work together to ensure that the
transition period necessitated by the proposed change
is adequate to deal equitably with affected employees
and to continue to meet business needs. The Shared
Service Board (which consists of the then-current
company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any
such planned change and the equitable cost
reallocation or absorption methodology, if any, to be
used among the company-clients.
3
<PAGE> 194
(6) To ensure that the Principles expressed in this
document are communicated and embraced by all who are
critical for the successful continuation of a
positive and productive partnership, the management
representatives whose signatures appear below,
confirm their commitment to fulfilling the
expectations and undertakings described herein and in
the attached appendices.
- -------------------------------------- -----------------------------------
Vice President, Shared Services Center President, Columbia Gas of Maryland
- -------------------------------------- -----------------------------------
General Manager Director, Corporate Communications
Date:
4
<PAGE> 195
Appendix I
Graphics / Video / Print Services
Scope of Services
The general services addressed by this Plan are listed below.
Brief Service Description
1. Graphics & Production - to provide professional, creative, and effective
graphic design and print production services that reflect each company's
strategic vision and exemplify the highest standards of customer service.
2. Print Administration - to coordinate timely, cost-effective production of
printed material that reflects Columbia's standards for quality and image.
3. Video Production - to provide comprehensive video production services,
including pre-production, script writing, shooting, editing,
post-production, and distribution.
Contracted Service Levels and Costs
This table summarizes the annual cost for each service Columbia Gas of Maryland
(CMD) expects to use. The "total cost of service" is the sum of the direct and
overhead costs. It is this "Total" amount that Graphics/Video/Print Services
Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
1. Graphics &
Production 2,492 1,309 3,801
2. Print
Administration 271 104 375
3. Video
Production - 0 - - 0 - - 0 -
- --------------------------------------------------------------------------------------------
TOTAL 2,763 1,413 4,176
</TABLE>
CMD also authorizes Graphics/Video/Print Services to negotiate with Dispatch
Consumer Services an annual contract minimum of $0.00 through the Year 2000.
Key Performance Measures
This section describes the key measures for each service that
Graphics/Video/Print Services and CMD concur will be used as the basis to
monitor, evaluate and continuously improve the performance of the services
provided. The types of measures are Cost (C) or Quality (Q).
1
<PAGE> 196
Appendix I
Graphics / Video / Print Services
Overall Performance Measure
<TABLE>
<CAPTION>
1. Performance Measure Definition: Type Goal
<S> <C> <C>
The sum of all direct, indirect, and C Actual annual costs = or < projected annual
overhead costs of all services provided by costs in the effective Service Level Plan.
Graphics/Video/Print Services.
</TABLE>
<TABLE>
<CAPTION>
Frequency Source of Information Customer Responsibilities:
<S> <C> <C>
Quarterly status Service Performance Reports To participate cooperatively with
reports Graphics/Video/Print Services to update and
modify the Service Level Plan as needed to
accurately reflect changes in the level of
services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. Performance Measure Definition: Type Goal
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness Q 90% satisfied
and understanding of the needs and wants of the state. ratings
</TABLE>
<TABLE>
<CAPTION>
Frequency Source of Information Customer Responsibilities:
<S> <C> <C>
Survey CMD as Customer survey CMD to work with Shared Services to define
appropriate; expectations at time of each service request that
report results can include completion timeline/date, cost
annually. limitations, customer responsibilities to fulfill
service need/timing of status reports during
project, and other specific customer needs. CMD
to provide survey feedback.
</TABLE>
Other Matters
Graphics/Video/Print Services and CMD also intend that prior to the start of the
provisions of any service, the Primary Provider (Manager, Graphics/Print/Video
Services) and Primary Customer (Director, Corporate Communications) will define
expectations that could include any of the following elements: timeline, cost
limitation, customer responsibilities, timing of status reports, or other
customer needs.
Unless otherwise instructed by CMD, Graphics/Video/Print Services will share job
order results with other Customers to improve efficiency.
Labor/cost estimates in this Plan assume CMD provides job requests according to
lead time schedule of Graphics/Video/Print Services. If these lead times are not
met, incremental costs could be incurred and must be approved by CMD before
completion of job.
2
<PAGE> 197
Modification of the Plan
Graphics/Video/Print/Services will monitor CMD's usage. If substantially
exceeding above usage, Graphics/Video/Print Services will contact CMD to
reprioritize provision of requested
Appendix I
Graphics/Video/Print Services
service or renegotiate costs to provide incremental service requirements.
Amendments to this Plan will be issued if a renegotiation occurs.
The costs reflected herein are based on information available as of December 28,
1998, and are subject to change as revised budgets are approved.
3
<PAGE> 198
DECLARATION OF
PARTNERSHIP PRINCIPLES BETWEEN
COLUMBIA GAS OF OHIO AND THE SHARED SERVICES CENTER
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Ohio and the Shared Services Center.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, services
were provided to the states under the leadership of one CEO. Under this
traditional organizational structure, services were provided to all of the
distribution companies of the Columbia Energy Group. Today, there is greater
operating autonomy among the distribution companies as each pursues unique
marketing opportunities and responds to unique regulatory and economic
conditions. Each company now has the benefit of a dedicated CEO. Nonetheless,
there continues to be commonality of interest and goals between Columbia Gas of
Ohio and the Shared Services Center as both strive:
(1) to promote the brand themes of the Columbia Energy
Group, which are:
expertise;
reliability;
value;
service; and
affiliation with the Columbia Energy Group; and
(2) to promote the financial well-being of Columbia Gas
of Ohio and the Columbia Energy Group through
maximizing the efficiencies of existing and emerging
common systems and practices, while promoting
individualized solutions which meet the unique needs
of Columbia Gas of Ohio.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to
serve. Only when there is an anticipated long-term relationship can trust be
developed and maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Ohio and the Shared Services Center commit to the following:
(1) Columbia Gas of Ohio demonstrates a high degree of
operational expertise. It is equally important that
the staff functions within the Shared
<PAGE> 199
Services Center demonstrate and maintain high levels
of expertise to support the operational expertise of
its company-client.
(2) Columbia Gas of Ohio puts its customers first. The
Shared Services Center puts its company-clients
first, and is dedicated to providing Columbia Gas of
Ohio with a level of service that reflects this
philosophy. Therefore, the specific customer service
expectations which are shared by Columbia Gas of Ohio
and the Shared Services Center, and the associated
service metrics, are set forth in the Appendices
attached to this Declaration of Principles. Columbia
Gas of Ohio and the Shared Services Center anticipate
that these service expectations and metrics will tend
to remain constant. However, as it becomes necessary
or desirable to amend the service expectations or
metrics, Columbia Gas of Ohio and the Shared Services
Center will do so.
(3) Columbia Gas of Ohio at all times shows its customers
the respect they deserve. The Shared Services Center
respects both its company-clients and the client's
customers. This respect is demonstrated by the level
of service provided to its company-client and
measured by accomplishing the service metrics agreed
upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between
Columbia Gas of Ohio and the Shared Services Center can the partnership
relationship be nurtured and strengthened. Such communications are fundamental
and serve the following goals:
(1) to identify the current and future service needs of
Columbia Gas of Ohio;
(2) to identify skill development needs within the Shared
Services Center to better serve Columbia Gas of Ohio;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to
provide the level of service desired by the
client-company;
(5) to provide an opportunity for a quality-check on the
level and quality of service; and
(6) to provide an opportunity to redirect resources in
response to business environment changes.
2
<PAGE> 200
To meet these goals, Columbia Gas of Ohio and the Shared
Services Center commit to the following:
(1) To create an environment which encourages and
supports open, frank and regular communication;
(2) To have key personnel meet on a mutually satisfactory
frequency to discuss service satisfaction and service
expectations and needs. The attached appendices
include the meeting schedule, which will be amended
as it mutually appears to be necessary or desirable
to do so.
(3) To work together to meet agreed upon financial and
budgetary goals. In support of this goal, the Shared
Services Center will provide Columbia Gas of Ohio
with a budget report, in a form and at a frequency
which is agreed upon. The attached appendices include
the budget report, which will be amended as it
mutually appears to be necessary or desirable to do
so.
(4) To work together to annually redefine the services to
be provided and the anticipated cost of those
services. This annual redefinition of services and
costs must be completed in conjunction with Columbia
Gas of Ohio's budgetary process and in compliance
with any pricing requirements established by the
Public Utility Holding Company Act of 1935, as
amended, or other relevant law or regulation. The
attached appendices include service definitions which
will be amended as it mutually appears to be
necessary or desirable to do so.
(5) To work together to provide each other, and other
potentially affected company-clients, with sufficient
notice of a planned significant change in anticipated
service levels to permit staffing and planning
adjustments. To ensure that there is sufficient
planning opportunity, the party proposing the
significant service level change will provide the
other with at least six months notice prior to the
end of the fiscal year for the then-current
appendices. In the event of such a proposed change,
Columbia Gas of Ohio and the Shared Services Center
will work together to ensure that the transition
period necessitated by the proposed change is
adequate to deal equitably with affected employees
and to continue to meet business needs. The Shared
Service Board (which consists of the then-current
company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any
such planned change and the equitable cost
reallocation or absorption methodology, if any, to be
used among the company-clients.
(6) To ensure that the Principles expressed in this
document are communicated and embraced by all who are
critical for the successful continuation of a
positive and productive partnership, the management
3
<PAGE> 201
representatives whose signatures appear below,
confirm their commitment to fulfilling the
expectations and undertakings described herein and in
the attached appendices.
- -------------------------------------- ---------------------------------
Vice President, Shared Services Center President, Columbia Gas of Ohio
- -------------------------------------- ---------------------------------
General Manager Vice President, Communications
Date:
4
<PAGE> 202
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
SCOPE OF SERVICES
The general services addressed by this Plan are listed below.
Brief Service Description
1. GRAPHICS & PRODUCTION - to provide professional, creative, and effective
graphic design and print production services that reflect each company's
strategic vision and exemplify the highest standards of customer service.
2. PRINT ADMINISTRATION - to coordinate timely, cost-effective production of
printed material that reflects Columbia's standards for quality and image.
3. VIDEO PRODUCTION - to provide comprehensive video production services,
including pre-production, script writing, shooting, editing,
post-production, and distribution.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for each service Columbia Gas of Ohio
(COH) expects to use. The "total cost of service" is the sum of the direct and
overhead costs. It is this "Total" amount that Graphics/Video/Print Services
Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
1. Graphics &
Production 195,260 108,425 303,685
2. Print
Administration 64,071 26,617 90,688
3. Video
Production 75,371 61,174 136,545
TOTAL 334,702 196,216 530,918
</TABLE>
COH also authorizes Graphics/Video/Print Services to negotiate with Dispatch
Consumer Services an annual contract minimum of $1.0 million through the Year
2000.
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that
Graphics/Video/Print Services and COH concur will be used as the basis to
monitor, evaluate and continuously improve the performance of the services
provided. The types of measures are Cost (C) or Quality (Q).
1
<PAGE> 203
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. Performance Measure Definition: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and C Actual annual costs = or < projected annual
overhead costs of all services provided costs in the effective Service Level Plan.
by Graphics/Video/Print Services.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with
reports Reports Graphics/Video/Print Services to update and
modify the Service Level Plan as needed to
accurately reflect changes in the level of
services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness Q 90% satisfied
and understanding of the needs and wants of the state. ratings
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey COH as Customer survey COH to work with Shared Services to define
appropriate; expectations at time of each service request that
report results can include completion timeline/date, cost
annually. limitations, customer responsibilities to fulfill
service need/timing of status reports during
project, and other specific customer needs. COH to
provide survey feedback.
</TABLE>
OTHER MATTERS
Graphics/Video/Print Services and COH also intend that prior to the start of the
provisions of any service, the Primary Provider (Manager, Graphics/Print/Video
Services) and Primary Customer (Vice President of Communications) will define
expectations that could include any of the following elements: timeline, cost
limitation, customer responsibilities, timing of status reports, or other
customer needs.
Unless otherwise instructed by COH, Graphics/Video/Print Services will share job
order results with other Customers to improve efficiency.
Labor/cost estimates in this Plan assume COH provides job requests according to
lead time schedule of Graphics/Video/Print Services. If these lead times are not
met, incremental costs could be incurred and must be approved by COH before
completion of job.
2
<PAGE> 204
MODIFICATION OF THE PLAN
Graphics/Video/Print/Services will monitor COH's usage. If substantially
exceeding above usage, Graphics/Video/Print Services will contact COH to
reprioritize provision of requested
Appendix I
GRAPHICS/VIDEO/PRINT SERVICES
service or renegotiate costs to provide incremental service requirements.
Amendments to this Plan will be issued if a renegotiation occurs.
The costs reflected herein are based on information available as of December 28,
1998, and are subject to change as revised budgets are approved.
3
<PAGE> 205
DECLARATION OF
PARTNERSHIP PRINCIPLES BETWEEN
COLUMBIA GAS OF PENNSYLVANIA AND THE SHARED SERVICES CENTER
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Pennsylvania and the Shared Services
Center.
PRINCIPLE ONE: THIS PARTNERSHIP IS BUILT ON COMMONALITY OF EXPERIENCE AND
INTEREST.
Prior to the formation of the Shared Services Center, services
were provided to the states under the leadership of one CEO. Under this
traditional organizational structure, services were provided to all of the
distribution companies of the Columbia Energy Group. Today, there is greater
operating autonomy among the distribution companies as each pursues unique
marketing opportunities and responds to unique regulatory and economic
conditions. Each company now has the benefit of a dedicated CEO. Nonetheless,
there continues to be commonality of interest and goals between Columbia Gas of
Pennsylvania and the Shared Services Center as both strive:
(1) to promote the brand themes of the Columbia Energy
Group, which are:
expertise;
reliability;
value;
service; and
affiliation with the Columbia Energy Group; and
(2) to promote the financial well-being of Columbia Gas
of Pennsylvania and the Columbia Energy Group through
maximizing the efficiencies of existing and emerging
common systems and practices, while promoting
individualized solutions which meet the unique needs
of Columbia Gas of Pennsylvania.
PRINCIPLE TWO: THIS PARTNERSHIP IS BUILT ON TRUST AND MUTUAL RESPECT.
Trust is built upon competence, commonality, and the intent to
serve. Only when there is an anticipated long-term relationship can trust be
developed and maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Pennsylvania and the Shared Services Center commit to the
following:
(1) Columbia Gas of Pennsylvania demonstrates a high
degree of operational expertise. It is equally
important that the staff functions within the Shared
<PAGE> 206
Services Center demonstrate and maintain high levels
of expertise to support the operational expertise of
its company-client.
(2) Columbia Gas of Pennsylvania puts its customers
first. The Shared Services Center puts its
company-clients first, and is dedicated to providing
Columbia Gas of Pennsylvania with a level of service
that reflects this philosophy. Therefore, the
specific customer service expectations which are
shared by Columbia Gas of Pennsylvania and the Shared
Services Center, and the associated service metrics,
are set forth in the Appendices attached to this
Declaration of Principles. Columbia Gas of
Pennsylvania and the Shared Services Center
anticipate that these service expectations and
metrics will tend to remain constant. However, as it
becomes necessary or desirable to amend the service
expectations or metrics, Columbia Gas of Pennsylvania
and the Shared Services Center will do so.
(3) Columbia Gas of Pennsylvania at all times shows its
customers the respect they deserve. The Shared
Services Center respects both its company-clients and
the client's customers. This respect is demonstrated
by the level of service provided to its
company-client and measured by accomplishing the
service metrics agreed upon between itself and the
company-client.
PRINCIPLE THREE: A POLICY OF OPEN AND FRANK COMMUNICATION IS FUNDAMENTAL TO THIS
PARTNERSHIP.
Only if there is open, frank and regular communication between
Columbia Gas of Pennsylvania and the Shared Services Center can the partnership
relationship be nurtured and strengthened. Such communications are fundamental
and serve the following goals:
(1) to identify the current and future service needs of
Columbia Gas of Pennsylvania;
(2) to identify skill development needs within the Shared
Services Center to better serve Columbia Gas of
Pennsylvania;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to
provide the level of service desired by the
client-company;
(5) to provide an opportunity for a quality-check on the
level and quality of service; and
2
<PAGE> 207
(6) to provide an opportunity to redirect resources in
response to business environment changes.
To meet these goals, Columbia Gas of Pennsylvania and the
Shared Services Center commit to the following:
(1) To create an environment which encourages and
supports open, frank and regular communication;
(2) To have key personnel meet on a mutually satisfactory
frequency to discuss service satisfaction and service
expectations and needs. The attached appendices
include the meeting schedule, which will be amended
as it mutually appears to be necessary or desirable
to do so.
(3) To work together to meet agreed upon financial and
budgetary goals. In support of this goal, the Shared
Services Center will provide Columbia Gas of
Pennsylvania with a budget report, in a form and at a
frequency which is agreed upon. The attached
appendices include the budget report, which will be
amended as it mutually appears to be necessary or
desirable to do so.
(4) To work together to annually redefine the services to
be provided and the anticipated cost of those
services. This annual redefinition of services and
costs must be completed in conjunction with Columbia
Gas of Pennsylvania's budgetary process and in
compliance with any pricing requirements established
by the Public Utility Holding Company Act of 1935, as
amended, or other relevant law or regulation. The
attached appendices include service definitions which
will be amended as it mutually appears to be
necessary or desirable to do so.
(5) To work together to provide each other, and other
potentially affected company-clients, with sufficient
notice of a planned significant change in anticipated
service levels to permit staffing and planning
adjustments. To ensure that there is sufficient
planning opportunity, the party proposing the
significant service level change will provide the
other with at least six months notice prior to the
end of the fiscal year for the then-current
appendices. In the event of such a proposed change,
Columbia Gas of Pennsylvania and the Shared Services
Center will work together to ensure that the
transition period necessitated by the proposed change
is adequate to deal equitably with affected employees
and to continue to meet business needs. The Shared
Service Board (which consists of the then-current
company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any
such planned change and the equitable cost
reallocation or absorption methodology, if any, to be
used among the company-clients.
3
<PAGE> 208
(6) To ensure that the Principles expressed in this
document are communicated and embraced by all who are
critical for the successful continuation of a
positive and productive partnership, the management
representatives whose signatures appear below,
confirm their commitment to fulfilling the
expectations and undertakings described herein and in
the attached appendices.
- -------------------------------------- ---------------------------------------
Vice President, Shared Services Center President, Columbia Gas of Pennsylvania
- -------------------------------------- ---------------------------------------
General Manager Director, Corporate Communications
Date:
4
<PAGE> 209
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
SCOPE OF SERVICES
The general services addressed by this Plan are listed below.
Brief Service Description
1. GRAPHICS & PRODUCTION - to provide professional, creative, and effective
graphic design and print production services that reflect each company's
strategic vision and exemplify the highest standards of customer service.
2. PRINT ADMINISTRATION - to coordinate timely, cost-effective production of
printed material that reflects Columbia's standards for quality and image.
3. VIDEO PRODUCTION - to provide comprehensive video production services,
including pre-production, script writing, shooting, editing,
post-production, and distribution.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for each service Columbia Gas of
Pennsylvania (CPA) expects to use. The "total cost of service" is the sum of the
direct and overhead costs. It is this "Total" amount that Graphics/Video/Print
Services Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
1. Graphics &
Production 16,990 8,948 25,938
2. Print
Administration 10,189 4,567 14,756
3. Video
Production - 0 - - 0 - - 0 -
TOTAL 27,179 13,515 40,694
</TABLE>
CPA also authorizes Graphics/Video/Print Services to negotiate with Dispatch
Consumer Services an annual contract minimum of $175,000 through the Year 2000.
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that
Graphics/Video/Print Services and CPA concur will be used as the basis to
monitor, evaluate and continuously improve the performance of the services
provided. The types of measures are Cost (C) or Quality (Q).
1
<PAGE> 210
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. Performance Measure Definition: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and C Actual annual costs = or < projected annual
overhead costs of all services provided costs in the effective Service Level Plan.
by Graphics/Video/Print Services.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance Reports To participate cooperatively with
reports Graphics/Video/Print Services to update and
modify the Service Level Plan as needed to
accurately reflect changes in the level of
services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness Q 90% satisfied
and understanding of the needs and wants of the state. ratings
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CPA as Customer survey CPA to work with Shared Services to define
appropriate; expectations at time of each service request that
report results can include completion timeline/date, cost
annually. limitations, customer responsibilities to fulfill
service need/timing of status reports during
project, and other specific customer needs. CPA
to provide survey feedback.
</TABLE>
OTHER MATTERS
Graphics/Video/Print Services and CPA also intend that prior to the start of the
provisions of any service, the Primary Provider (Manager, Graphics/Print/Video
Services) and Primary Customer (Director, Corporate Communications) will define
expectations that could include any of the following elements: timeline, cost
limitation, customer responsibilities, timing of status reports, or other
customer needs.
Unless otherwise instructed by CPA, Graphics/Video/Print Services will share job
order results with other Customers to improve efficiency.
Labor/cost estimates in this Plan assume CPA provides job requests according to
lead time schedule of Graphics/Video/Print Services. If these lead times are not
met, incremental costs could be incurred and must be approved by CPA before
completion of job.
2
<PAGE> 211
MODIFICATION OF THE PLAN
Graphics/Video/Print/Services will monitor CPA's usage. If substantially
exceeding above usage, Graphics/Video/Print Services will contact CPA to
reprioritize provision of requested
Appendix I
GRAPHICS/VIDEO/PRINT SERVICES
service or renegotiate costs to provide incremental service requirements.
Amendments to this Plan will be issued if a renegotiation occurs.
The costs reflected herein are based on information available as of December 28,
1998, and are subject to change as revised budgets are approved.
3
<PAGE> 212
DECLARATION OF
PARTNERSHIP PRINCIPLES BETWEEN
COLUMBIA GAS OF KENTUCKY AND THE SHARED SERVICES CENTER
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Kentucky and the Shared Services Center.
PRINCIPLE ONE: THIS PARTNERSHIP IS BUILT ON COMMONALITY OF EXPERIENCE AND
INTEREST.
Prior to the formation of the Shared Services Center, services
were provided to the states under the leadership of one CEO. Under this
traditional organizational structure, services were provided to all of the
distribution companies of the Columbia Energy Group. Today, there is greater
operating autonomy among the distribution companies as each pursues unique
marketing opportunities and responds to unique regulatory and economic
conditions. Each company now has the benefit of a dedicated CEO. Nonetheless,
there continues to be commonality of interest and goals between Columbia Gas of
Kentucky and the Shared Services Center as both strive:
(1) to promote the brand themes of the Columbia Energy
Group, which are:
expertise;
reliability;
value;
service; and
affiliation with the Columbia Energy Group; and
(2) to promote the financial well-being of Columbia Gas
of Kentucky and the Columbia Energy Group through
maximizing the efficiencies of existing and emerging
common systems and practices, while promoting
individualized solutions which meet the unique needs
of Columbia Gas of Kentucky.
PRINCIPLE TWO: THIS PARTNERSHIP IS BUILT ON TRUST AND MUTUAL RESPECT.
Trust is built upon competence, commonality, and the intent to
serve. Only when there is an anticipated long-term relationship can trust be
developed and maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Kentucky and the Shared Services Center commit to the following:
<PAGE> 213
(1) Columbia Gas of Kentucky demonstrates a high degree
of operational expertise. It is equally important
that the staff functions within the Shared Services
Center demonstrate and maintain high levels of
expertise to support the operational expertise of its
company-client.
(2) Columbia Gas of Kentucky puts its customers first.
The Shared Services Center puts its company-clients
first, and is dedicated to providing Columbia Gas of
Kentucky with a level of service that reflects this
philosophy. Therefore, the specific customer service
expectations which are shared by Columbia Gas of
Kentucky and the Shared Services Center, and the
associated service metrics, are set forth in the
Appendices attached to this Declaration of
Principles. Columbia Gas of Kentucky and the Shared
Services Center anticipate that these service
expectations and metrics will tend to remain
constant. However, as it becomes necessary or
desirable to amend the service expectations or
metrics, Columbia Gas of Kentucky and the Shared
Services Center will do so.
(3) Columbia Gas of Kentucky at all times shows its
customers the respect they deserve. The Shared
Services Center respects both its company-clients and
the client's customers. This respect is demonstrated
by the level of service provided to its
company-client and measured by accomplishing the
service metrics agreed upon between itself and the
company-client.
PRINCIPLE THREE: A POLICY OF OPEN AND FRANK COMMUNICATION IS FUNDAMENTAL TO THIS
PARTNERSHIP.
Only if there is open, frank and regular communication between
Columbia Gas of Kentucky and the Shared Services Center can the partnership
relationship be nurtured and strengthened. Such communications are fundamental
and serve the following goals:
(1) to identify the current and future service needs of
Columbia Gas of Kentucky;
(2) to identify skill development needs within the Shared
Services Center to better serve Columbia Gas of Kentucky;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
2
<PAGE> 214
(5) to provide an opportunity for a quality-check on the
level and quality of service; and
(6) to provide an opportunity to redirect resources in
response to business environment changes.
To meet these goals, Columbia Gas of Kentucky and the Shared
Services Center commit to the following:
(1) To create an environment which encourages and
supports open, frank and regular communication;
(2) To have key personnel meet on a mutually satisfactory
frequency to discuss service satisfaction and service
expectations and needs. The attached appendices
include the meeting schedule, which will be amended
as it mutually appears to be necessary or desirable
to do so.
(3) To work together to meet agreed upon financial and
budgetary goals. In support of this goal, the Shared
Services Center will provide Columbia Gas of Kentucky
with a budget report, in a form and at a frequency
which is agreed upon. The attached appendices include
the budget report, which will be amended as it
mutually appears to be necessary or desirable to do
so.
(4) To work together to annually redefine the services to
be provided and the anticipated cost of those
services. This annual redefinition of services and
costs must be completed in conjunction with Columbia
Gas of Kentucky's budgetary process and in compliance
with any pricing requirements established by the
Public Utility Holding Company Act of 1935, as
amended, or other relevant law or regulation. The
attached appendices include service definitions which
will be amended as it mutually appears to be
necessary or desirable to do so.
(5) To work together to provide each other, and other
potentially affected company-clients, with sufficient
notice of a planned significant change in anticipated
service levels to permit staffing and planning
adjustments. To ensure that there is sufficient
planning opportunity, the party proposing the
significant service level change will provide the
other with at least six months notice prior to the
end of the fiscal year for the then-current
appendices. In the event of such a proposed change,
Columbia Gas of Kentucky and the Shared Services
Center will work together to ensure that the
transition period necessitated by the proposed change
is adequate to deal equitably with affected employees
and to continue to meet business needs. The Shared
Service Board (which consists of the
3
<PAGE> 215
then-current company-client Presidents) will
mutually, and irrevocably, establish the appropriate
timing for any such planned change and the equitable
cost reallocation or absorption methodology, if any,
to be used among the company-clients.
(6) To ensure that the Principles expressed in this
document are communicated and embraced by all who are
critical for the successful continuation of a
positive and productive partnership, the management
representatives whose signatures appear below,
confirm their commitment to fulfilling the
expectations and undertakings described herein and in
the attached appendices.
- -------------------------------------- ------------------------------------
Vice President, Shared Services Center Vice President and Chief Operating
Officer
- -------------------------------------- ------------------------------------
General Manager Director, External Affairs
Date:
4
<PAGE> 216
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
SCOPE OF SERVICES
The general services addressed by this Plan are listed below.
Brief Service Description
1. GRAPHICS & PRODUCTION - to provide professional, creative, and effective
graphic design and print production services that reflect each company's
strategic vision and exemplify the highest standards of customer service.
2. PRINT ADMINISTRATION - to coordinate timely, cost-effective production of
printed material that reflects Columbia's standards for quality and image.
3. VIDEO PRODUCTION - to provide comprehensive video production services,
including pre-production, script writing, shooting, editing,
post-production, and distribution.
CONTRACTED SERVICE LEVELS AND COSTS
This table summarizes the annual cost for each service Columbia Gas of Kentucky
(CKY) expects to use. The "total cost of service" is the sum of the direct and
overhead costs. It is this "Total" amount that Graphics/Video/Print Services
Section will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED
DIRECT OVERHEAD TOTAL COST
COSTS COSTS OF SERVICE
SERVICE ($) ($) ($)
<S> <C> <C> <C>
1. Graphics &
Production 7,929 4,282 12,211
2. Print
Administration 4,692 1,853 6,545
3. Video
Production - 0 - - 0 - - 0 -
TOTAL 12,621 6,135 18,756
</TABLE>
CKY also authorizes Graphics/Video/Print Services to negotiate with Dispatch
Consumer Services an annual contract minimum of $30,000 through the Year 2000.
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that
Graphics/Video/Print Services and CKY concur will be used as the basis to
monitor, evaluate and continuously
1
<PAGE> 217
improve the performance of the services provided. The types of measures are Cost
(C) or Quality (Q).
2
<PAGE> 218
Appendix I
GRAPHICS / VIDEO / PRINT SERVICES
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. Performance Measure Definition: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and C Actual annual costs = or < projected annual costs in the
overhead costs of all services provided by effective Service Level Plan.
Graphics/Video/Print Services.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance Reports To participate cooperatively with Graphics/Video/Print
reports Services to update and modify the Service Level Plan as
needed to accurately reflect changes in the level of
services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness and Q 90% satisfied
understanding of the needs and wants of the state. ratings
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CKY as Customer survey CKY to work with Shared Services to define expectations at
appropriate; report time of each service request that can include completion
results annually. timeline/date, cost limitations, customer responsibilities
to fulfill service need/timing of status reports during
project, and other specific customer needs. CKY to
provide survey feedback.
</TABLE>
OTHER MATTERS
Graphics/Video/Print Services and CKY also intend that prior to the start of the
provisions of any service, the Primary Provider (Manager, Graphics/Print/Video
Services) and Primary Customer (Director, External Affairs) will define
expectations that could include any of the following elements: timeline, cost
limitation, customer responsibilities, timing of status reports, or other
customer needs.
Unless otherwise instructed by CKY, Graphics/Video/Print Services will share job
order results with other Customers to improve efficiency.
Labor/cost estimates in this Plan assume CKY provides job requests according to
lead time schedule of Graphics/Video/Print Services. If these lead times are not
met,
3
<PAGE> 219
incremental costs could be incurred and must be approved by CKY before
completion of job.
MODIFICATION OF THE PLAN
Graphics/Video/Print/Services will monitor CKY's usage. If substantially
exceeding above usage, Graphics/Video/Print Services will contact CKY to
reprioritize provision of requested
Appendix I
GRAPHICS/VIDEO/PRINT SERVICES
service or renegotiate costs to provide incremental service requirements.
Amendments to this Plan will be issued if a renegotiation occurs.
The costs reflected herein are based on information available as of December 28,
1998, and are subject to change as revised budgets are approved.
4
<PAGE> 220
DECLARATION OF
PARTNERSHIP PRINCIPLES
between
COLUMBIA GAS OF VIRGINIA and SHARED LEGAL SERVICES
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Virginia and Shared Legal Services. This
Declaration is expected to remain in place an indefinite period of time. If and
when either party determines it is desirable or necessary to alter the
provisions contained in the Declaration's Appendices, they pledge to work
cooperatively to bring about such alterations.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, a legal
department under the leadership of one General Counsel provided legal support
services. Under this organizational structure, legal services were provided to
all of the distribution companies of the Columbia Energy Group. Today, as each
company pursues unique marketing opportunities and responds to unique regulatory
and economic conditions, there is greater operating autonomy among the
companies. Each company's legal function is led by its own General Counsel and
served in part by state staff attorneys. Nonetheless, there continues to be
commonality of interest and goals between Columbia Gas of Virginia and Shared
Legal Services, as both strive:
(1) To promote the brand themes of the Columbia Energy Group,
which are:
expertise;
reliability;
value;
service; and
Affiliation with the Columbia Energy Group; and
(2) To promote the financial well-being of Columbia Gas of
Virginia and The Columbia Energy Group through maximizing the
efficiencies of existing and emerging common systems and
practices, while promoting individualized solutions which meet
the unique needs of Columbia Gas of Virginia.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to serve.
Only when there is an anticipated long-term relationship can trust be developed
and be maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Virginia and Shared Legal Services commit to the following:
1
<PAGE> 221
(1) Columbia Gas of Virginia demonstrates a high degree of
operational expertise. It is equally important that the staff
functions within Shared Legal Services demonstrate and
maintain high levels of expertise to support the operational
expertise of its company-client.
(2) Columbia Gas of Virginia puts its customers first. Shared
Legal Services puts its company-clients first, and is
dedicated to providing Columbia Gas of Virginia with a level
of service that reflects this philosophy. Therefore, the
specific customer service expectations which are shared by
Columbia Gas of Virginia and Shared Legal Services, and the
associated service metrics, are set forth in Appendix A and
attached to this Declaration of Principles. Columbia Gas of
Virginia and Shared Legal Services anticipate that these
service expectations and metrics will tend to remain constant.
However, as it becomes necessary or desirable to amend the
service expectations or metrics, Columbia Gas of Virginia and
Shared Legal Services will do so.
(3) Columbia Gas of Virginia at all times shows its customers the
respect they deserve. Shared Legal Services respects both its
company-clients and the client's customers. This respect is
demonstrated by the level of service provided to its
company-client and measured by accomplishing the service
metrics agreed upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between Columbia
Gas of Virginia and Shared Legal Services can the partnership relationship be
nurtured and strengthened. Such communications are fundamental and serve the
following goals:
(1) to identify the current and future service needs of Columbia
Gas of Virginia;
(2) to identify skill development needs within Shared Legal
Services to better serve Columbia Gas of Virginia;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
(5) to provide an opportunity for a quality-check on the level and
quality of service; and
(6) To provide an opportunity to redirect resources in response to
business environment changes.
To meet these goals, Columbia Gas of Virginia and Shared Legal Services
commit to the following:
(1) To create an environment within their respective organizations
which encourages and supports open, frank and regular
communication.
(2) To have the General Counsel and the Manager of Shared Legal
Services meet on a mutually satisfactory frequency to discuss
service satisfaction and service
2
<PAGE> 222
expectations and needs. Attached as Appendix B is the proposed
meeting schedule, which will be amended, as it mutually
appears to be necessary or desirable to do so.
(1) To work together to annually redefine the services to be
provided and the anticipated cost of those services. This
annual redefinition of services and costs must be completed in
conjunction with Columbia Gas of Virginia's budgetary process
and in compliance with any pricing requirements established by
the Public Utility Holding Company Act of 1935, as amended, or
other relevant law or regulation. Attached as Appendix C is
the form of annual service definition and budgetary
projection, which will be amended as it mutually appears to be
necessary or desirable to do so.
(2) To work together to provide each other and other potentially
affected company-clients, with sufficient notice of a planned
significant change in anticipated service levels to permit
staffing and planning adjustments. To ensure that there is
sufficient planning opportunity, the party proposing the
significant service level change will provide the other with
at least six months notice prior to the end of the fiscal year
for the then-current Appendix C. In the event of such a
proposed change, Columbia Gas of Virginia and Shared Legal
Services will work together to ensure that the transition
period necessitated by the proposed change is adequate to deal
equitably with affected employees and to continue to meet
business needs. The Shared Service Board (which consists of
the then-current company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any such
planned change and the equitable cost reallocation or
absorption methodology, if any, to be used among the
company-clients.
(3) To ensure that the Principles expressed in this document are
communicated and embraced by all who are critical for the
successful continuation of a positive and productive
partnership, the management representatives whose signatures
appear below, confirm their commitment to fulfilling the
expectations and undertakings described herein and in the
attached Appendices.
- ----------------------------- ----------------------------
V.P. Shared Services President, Columbia Gas of Virginia
- ------------------------------- ----------------------------
Manager, Shared Legal Services General Counsel, Columbia
Gas of Virginia
Dated: January, 1999
3
<PAGE> 223
APPENDIX A
SERVICE METRICS
KEY PERFORMANCE MEASURES
There are three types of measures: Cost (C), Quality (Q) or Time (T).
Cost Measures:
1. Achieve annual budget projection for CGV.
Threshold goal - meet budget projection
Target goal - under budget by 2% on non-labor costs
Stretch goal - under budget by 4% on non-labor costs
Unusual variations in work requests, frequency, etc. will be
communicated to CGV as promptly as possible and SLS and the CGV General Counsel
will discuss and modify expectations, as appropriate.
2. On an as-requested basis (but no more frequently than annually) provide
a comparison of SLS labor costs to market rates for substantially
similar legal services.
Acceptable - if at or below the cost of an alternative provider
Excellent - if less than 90% of the alternative provider's costs
Unacceptable - if exceed alternative provider's costs
Quality and Timeliness Measures:
Prepare and provide CGV an annual customer survey that will measure (1)
timeliness of response, (2) work quality, and (3) communications and achieve
satisfactory service ratings in all three measured categories. Satisfactory
service ratings are defined as SLS having met or exceeded the customers'
expectations as outlined below:
<TABLE>
<CAPTION>
Threshold Target Stretch
<S> <C> <C> <C>
Timeliness 90% 94% 97%
Work Quality 92% 96% 98%
Comm. 92% 96% 98%
</TABLE>
Dated: January, 1999
4
<PAGE> 224
APPENDIX B
SCHEDULE OF MEETINGS
In person or telephonic conferences on a quarterly basis.
Dated: January, 1999
5
<PAGE> 225
APPENDIX C
DEFINITION OF SERVICES
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Litigation Services: The representation of CGV, directly or M. H. Brant M. C. Darrell
with the assistance of outside counsel, in adversarial
proceedings before local, state and federal courts and
administrative and regulatory agencies. Claims investigation
and pre-litigation analysis and counsel. MRA collection service.
2. Transactional Services : Provide counsel in routine and M. H. Brant M. C. Darrell
non-routine business matters; in the negotiation of the sale and
purchase of goods and services; in the resolution of employment,
promotional and competitive issues
3. Corporate Counsel: Provide counsel on matters of corporate M. H. Brant M. C. Darrell
governance and compliance; policies and procedures; taxation;
regulatory rulemakings; credit and collection issues; and the
preparation and instruction of company personnel in anticipation
of adversarial proceedings. Representation of the CGV's
interests in industry and trade organizations.
4. Base Rate Case Services: Assist in the preparation and M. H. Brant M. C. Darrell
presentation of base rate cases through: the preparation,
review and editing of testimony; preparation and coordination
of discovery; briefing; and representation.
5. Gas Cost Case Services: Assist in preparing and presenting M. H. Brant M. C. Darrell
gas cost recovery cases through: the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
6. FERC Services: Assist in formulating and representing CGV's M. H. Brant M. C. Darrell
interests in matters before the FERC through: the preparation,
review and editing of testimony; preparation and coordination of
discovery; briefing; and representation before the FERC and in
industry and trade organizations.
</TABLE>
6
<PAGE> 226
DEFINITION OF SERVICES CON'T
<TABLE>
<S> <C> <C>
7. External Affairs Services: Provide counsel on the M. H. Brant M. C. Darrell
development of relationships with external stakeholders and
assist through activities such as legislative reviews;
collaborative and negotiated rulemaking and legislative
initiatives.
8. Customer Support/Tariff Issues Services: As requested, M. H. Brant M. C. Darrell
assist in the preparation and filing of new and revised service
tariffs; provide support through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation; provide counsel in the
interpretation and application of existing tariff and special
contract requirements and provisions.
9. Miscellaneous Regulatory Case Services: As requested provide M. H. Brant M. C. Darrell
support to CGV in miscellaneous regulatory cases, including
affiliate transactions, through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
10. Environmental, Health and Safety Services: Provide advice M. H. Brant M. C. Darrell
and counsel in matters related to air and water quality; waste
management and disposal; and employee health and safety issues.
Represent the Company's interests in all health, safety and
environmental proceedings and compliance activities.
</TABLE>
Dated: January, 1999
7
<PAGE> 227
APPENDIX C
BUDGETED SERVICE COSTS - 1999
This table summarizes the projected direct annual cost for each service.
"Projected Direct" costs includes hourly labor rates, computer-related charges
and out-of-pocket expenses projected for 1999 by service. "Indirect costs" are a
proportionate share of the costs that are incurred to support all services, such
as building costs, labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED DIRECT COSTS INDIRECT COSTS TOTAL COST
to CGV '99 1999
<S> <C>
1. Litigation Services 7,734
2. Transactional 7,751
3. Corp. Counsel 14,744
4. Base Rate Case 19,298
5. Gas Cost Case 1,610
6. FERC Services 10,233
7. External Affairs 2,978
8. Customer Support/Tariff Issues 3,408
9. Miscellaneous Regulatory Services 18,110
10. EH&S 11,227
11. Admin Services 27,949
(9990)
Total 125,885
</TABLE>
Dated: January, 1999
8
<PAGE> 228
DECLARATION OF
PARTNERSHIP PRINCIPLES
between
COLUMBIA GAS OF KENTUCKY and SHARED LEGAL SERVICES
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Kentucky and Shared Legal Services. This
Declaration is expected to remain in place an indefinite period of time. If and
when either party determines it is desirable or necessary to alter the
provisions contained in the Declaration's Appendices, they pledge to work
cooperatively to bring about such alterations.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, a legal
department under the leadership of one General Counsel provided legal support
services. Under this organizational structure, legal services were provided to
all of the distribution companies of the Columbia Energy Group. Today, as each
company pursues unique marketing opportunities and responds to unique regulatory
and economic conditions, there is greater operating autonomy among the
companies. Each company's legal function is led by its own General Counsel and
served in part by state staff attorneys. Nonetheless, there continues to be
commonality of interest and goals between Columbia Gas of Kentucky and Shared
Legal Services, as both strive:
(1) To promote the brand themes of the Columbia Energy Group,
which are:
expertise;
reliability;
value;
service; and
Affiliation with the Columbia Energy Group; and
(2) To promote the financial well-being of Columbia Gas of
Kentucky and The Columbia Energy Group through maximizing the
efficiencies of existing and emerging common systems and
practices, while promoting individualized solutions which meet
the unique needs of Columbia Gas of Kentucky.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to serve.
Only when there is an anticipated long-term relationship can trust be developed
and be maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Kentucky and Shared Legal Services commit to the following:
1
<PAGE> 229
(1) Columbia Gas of Kentucky demonstrates a high degree of
operational expertise. It is equally important that the staff
functions within Shared Legal Services demonstrate and
maintain high levels of expertise to support the operational
expertise of its company-client.
(2) Columbia Gas of Kentucky puts its customers first. Shared
Legal Services puts its company-clients first, and is
dedicated to providing Columbia Gas of Kentucky with a level
of service that reflects this philosophy. Therefore, the
specific customer service expectations which are shared by
Columbia Gas of Kentucky and Shared Legal Services, and the
associated service metrics, are set forth in Appendix A and
attached to this Declaration of Principles. Columbia Gas of
Kentucky and Shared Legal Services anticipate that these
service expectations and metrics will tend to remain constant.
However, as it becomes necessary or desirable to amend the
service expectations or metrics, Columbia Gas of Kentucky and
Shared Legal Services will do so.
(3) Columbia Gas of Kentucky at all times shows its customers the
respect they deserve. Shared Legal Services respects both its
company-clients and the client's customers. This respect is
demonstrated by the level of service provided to its
company-client and measured by accomplishing the service
metrics agreed upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between Columbia
Gas of Kentucky and Shared Legal Services can the partnership relationship be
nurtured and strengthened. Such communications are fundamental and serve the
following goals:
(1) to identify the current and future service needs of Columbia
Gas of Kentucky;
(2) to identify skill development needs within Shared Legal
Services to better serve Columbia Gas of Kentucky;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
(5) to provide an opportunity for a quality-check on the level and
quality of service; and
(6) To provide an opportunity to redirect resources in response to
business environment changes.
To meet these goals, Columbia Gas of Kentucky and Shared Legal Services
commit to the following:
(1) To create an environment within their respective organizations
which encourages and supports open, frank and regular
communication.
(2) To have the General Counsel and the Manager of Shared Legal
Services meet on a mutually satisfactory frequency to discuss
service satisfaction and service
2
<PAGE> 230
expectations and needs. Attached as Appendix B is the proposed
meeting schedule, which will be amended, as it mutually
appears to be necessary or desirable to do so.
(1) To work together to annually redefine the services to be
provided and the anticipated cost of those services. This
annual redefinition of services and costs must be completed in
conjunction with Columbia Gas of Kentucky's budgetary process
and in compliance with any pricing requirements established by
the Public Utility Holding Company Act of 1935, as amended, or
other relevant law or regulation. Attached as Appendix C is
the form of annual service definition and budgetary
projection, which will be amended as it mutually appears to be
necessary or desirable to do so.
(2) To work together to provide each other and other potentially
affected company-clients, with sufficient notice of a planned
significant change in anticipated service levels to permit
staffing and planning adjustments. To ensure that there is
sufficient planning opportunity, the party proposing the
significant service level change will provide the other with
at least six months notice prior to the end of the fiscal year
for the then-current Appendix C. In the event of such a
proposed change, Columbia Gas of Kentucky and Shared Legal
Services will work together to ensure that the transition
period necessitated by the proposed change is adequate to deal
equitably with affected employees and to continue to meet
business needs. The Shared Service Board (which consists of
the then-current company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any such
planned change and the equitable cost reallocation or
absorption methodology, if any, to be used among the
company-clients.
(3) To ensure that the Principles expressed in this document are
communicated and embraced by all who are critical for the
successful continuation of a positive and productive
partnership, the management representatives whose signatures
appear below, confirm their commitment to fulfilling the
expectations and undertakings described herein and in the
attached Appendices.
- ---------------------------------- -----------------------------------
V.P. Shared Services VP and CFO, Columbia Gas of Kentucky
- ---------------------------------- -----------------------------------
Manager, Shared Legal Services General Counsel, Columbia
Gas of Kentucky
Dated: January, 1999
3
<PAGE> 231
APPENDIX A
SERVICE METRICS
KEY PERFORMANCE MEASURES
There are three types of measures: Cost (C), Quality (Q) or Time (T).
Cost Measures:
1. Achieve annual budget projection for CKY.
Threshold goal - meet budget projection
Target goal - under budget by 2% on non-labor costs
Stretch goal - under budget by 4% on non-labor costs
Unusual variations in work requests, frequency, etc. will be
communicated to CKY as promptly as possible and SLS and the CKY General Counsel
will discuss and modify expectations, as appropriate.
2. On an as-requested basis (but no more frequently than annually) provide a
comparison of SLS labor costs to market rates for substantially similar legal
services.
Acceptable - if at or below the cost of an alternative
provider
Excellent - if less than 90% of the alternative provider's
costs
Unacceptable - if exceed alternative provider's costs
Quality and Timeliness Measures:
Prepare and provide CKY an annual customer survey that will measure (1)
timeliness of response, (2) work quality, and (3) communications and achieve
satisfactory service ratings in all three measured categories. Satisfactory
service ratings are defined as SLS having met or exceeded the customers'
expectations as outlined below:
<TABLE>
<CAPTION>
Threshold Target Stretch
<S> <C> <C> <C>
Timeliness 90% 94% 97%
Work Quality 92% 96% 98%
Comm. 92% 96% 98%
</TABLE>
Dated: January, 1999
4
<PAGE> 232
APPENDIX B
SCHEDULE OF MEETINGS
In person or telephonic conferences on a quarterly basis.
Dated: January, 1999
5
<PAGE> 233
APPENDIX C
DEFINITION OF SERVICES
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
-------- --------
<S> <C> <C>
1. Litigation Services: The representation of CKY, directly or M. H. Brant A. J. Sonderman
with the assistance of outside counsel, in adversarial
proceedings before local, state and federal courts and
administrative and regulatory agencies. Claims investigation
and pre-litigation analysis and counsel. MRA collection service.
2. Transactional Services: Provide counsel in routine and M. H. Brant A. J. Sonderman
non-routine business matters; in the negotiation of the sale and
purchase of goods and services; in the resolution of employment,
promotional and competitive issues
3. Corporate Counsel: Provide counsel on matters of corporate M. H. Brant A. J. Sonderman
governance and compliance; policies and procedures; taxation;
regulatory rulemakings; credit and collection issues; and the
preparation and instruction of company personnel in anticipation
of adversarial proceedings. Representation of the CKY's
interests in industry and trade organizations.
Base Rate Case Services: Assist in the preparation and M. H. Brant A. J. Sonderman
presentation of base rate cases through: the preparation,
review and editing of testimony; preparation and coordination
of discovery; briefing; and representation.
5. Gas Cost Case Services: Assist in preparing and presenting M. H. Brant A. J. Sonderman
gas cost recovery cases through: the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
6. FERC Services: Assist in formulating and representing CKY's M. H. Brant A. J. Sonderman
interests in matters before the FERC through: the preparation,
review and editing of testimony; preparation and coordination of
discovery; briefing; and representation before the FERC and in
industry and trade organizations.
</TABLE>
6
<PAGE> 234
<TABLE>
<CAPTION>
DEFINITION OF SERVICES CON'T
<S> <C> <C>
7. External Affairs Services: Provide counsel on the M. H. Brant A. J. Sonderman
development of relationships with external stakeholders and
assist through activities such as legislative reviews;
collaborative and negotiated rulemaking and legislative
initiatives.
8. Customer Support/Tariff Issues Services: As requested, M. H. Brant A. J. Sonderman
assist in the preparation and filing of new and revised service
tariffs; provide support through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation; provide counsel in the
interpretation and application of existing tariff and special
contract requirements and provisions.
9. Miscellaneous Regulatory Case Services: As requested provide M. H. Brant A. J. Sonderman
support to CKY in miscellaneous regulatory cases, including
affiliate transactions, through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
10. Environmental, Health and Safety Services: Provide advice M. H. Brant A. J. Sonderman
and counsel in matters related to air and water quality; waste
management and disposal; and employee health and safety issues.
Represent the Company's interests in all health, safety and
environmental proceedings and compliance activities.
</TABLE>
Dated: January, 1999
7
<PAGE> 235
APPENDIX C
BUDGETED SERVICE COSTS - 1999
This table summarizes the projected direct annual cost for each service.
"Projected Direct" costs includes hourly labor rates, computer-related charges
and out-of-pocket expenses projected for 1999 by service. "Indirect costs" are a
proportionate share of the costs that are incurred to support all services, such
as building costs, labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED DIRECT COSTS INDIRECT COSTS TOTAL COST
to CKY '99 1999
<S> <C> <C> <C>
1. Litigation Services 37,103
2. Transactional 10,708
3. Corp. Counsel 18,989
4. Base Rate Case 3,443
5. Gas Cost Case 3,443
6. FERC Services 6,568
7. External Affairs 3,136
8. Customer Support/Tariff Issues 2,281
9. Miscellaneous Regulatory Services 4,081
10. EH&S 7,906
11. Admin Services 24,271
(9990)
Total 122,344
</TABLE>
Dated: January, 1999
8
<PAGE> 236
DECLARATION OF
PARTNERSHIP PRINCIPLES
between
COLUMBIA GAS OF MARYLAND and SHARED LEGAL SERVICES
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Maryland and Shared Legal Services. This
Declaration is expected to remain in place an indefinite period of time. If and
when either party determines it is desirable or necessary to alter the
provisions contained in the Declaration's Appendices, they pledge to work
cooperatively to bring about such alterations.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, a legal
department under the leadership of one General Counsel provided legal support
services. Under this organizational structure, legal services were provided to
all of the distribution companies of the Columbia Energy Group. Today, as each
company pursues unique marketing opportunities and responds to unique regulatory
and economic conditions, there is greater operating autonomy among the
companies. Each company's legal function is led by its own General Counsel and
served in part by state staff attorneys. Nonetheless, there continues to be
commonality of interest and goals between Columbia Gas of Maryland and Shared
Legal Services, as both strive:
(1) To promote the brand themes of the Columbia Energy Group,
which are:
expertise;
reliability;
value;
service; and
Affiliation with the Columbia Energy Group; and
(2) To promote the financial well-being of Columbia Gas of
Maryland and The Columbia Energy Group through maximizing the
efficiencies of existing and emerging common systems and
practices, while promoting individualized solutions which meet
the unique needs of Columbia Gas of Maryland.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to serve.
Only when there is an anticipated long-term relationship can trust be developed
and be maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Maryland and Shared Legal Services commit to the following:
1
<PAGE> 237
(1) Columbia Gas of Maryland demonstrates a high degree of
operational expertise. It is equally important that the staff
functions within Shared Legal Services demonstrate and
maintain high levels of expertise to support the operational
expertise of its company-client.
(2) Columbia Gas of Maryland puts its customers first. Shared
Legal Services puts its company-clients first, and is
dedicated to providing Columbia Gas of Maryland with a level
of service that reflects this philosophy. Therefore, the
specific customer service expectations which are shared by
Columbia Gas of Maryland and Shared Legal Services, and the
associated service metrics, are set forth in Appendix A and
attached to this Declaration of Principles. Columbia Gas of
Maryland and Shared Legal Services anticipate that these
service expectations and metrics will tend to remain constant.
However, as it becomes necessary or desirable to amend the
service expectations or metrics, Columbia Gas of Maryland and
Shared Legal Services will do so.
(3) Columbia Gas of Maryland at all times shows its customers the
respect they deserve. Shared Legal Services respects both its
company-clients and the client's customers. This respect is
demonstrated by the level of service provided to its
company-client and measured by accomplishing the service
metrics agreed upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between Columbia
Gas of Maryland and Shared Legal Services can the partnership relationship be
nurtured and strengthened. Such communications are fundamental and serve the
following goals:
(1) to identify the current and future service needs of Columbia
Gas of Maryland;
(2) to identify skill development needs within Shared Legal
Services to better serve Columbia Gas of Maryland;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
(5) to provide an opportunity for a quality-check on the level and
quality of service; and
(6) To provide an opportunity to redirect resources in response to
business environment changes.
To meet these goals, Columbia Gas of Maryland and Shared Legal Services
commit to the following:
(1) To create an environment within their respective organizations
which encourages and supports open, frank and regular
communication.
(2) To have the General Counsel and the Manager of Shared Legal
Services meet on a mutually satisfactory frequency to discuss
service satisfaction and service
2
<PAGE> 238
expectations and needs. Attached as Appendix B is the proposed
meeting schedule, which will be amended, as it mutually
appears to be necessary or desirable to do so.
(1) To work together to annually redefine the services to be
provided and the anticipated cost of those services. This
annual redefinition of services and costs must be completed in
conjunction with Columbia Gas of Maryland's budgetary process
and in compliance with any pricing requirements established by
the Public Utility Holding Company Act of 1935, as amended, or
other relevant law or regulation. Attached as Appendix C is
the form of annual service definition and budgetary
projection, which will be amended as it mutually appears to be
necessary or desirable to do so.
(2) To work together to provide each other and other potentially
affected company-clients, with sufficient notice of a planned
significant change in anticipated service levels to permit
staffing and planning adjustments. To ensure that there is
sufficient planning opportunity, the party proposing the
significant service level change will provide the other with
at least six months notice prior to the end of the fiscal year
for the then-current Appendix C. In the event of such a
proposed change, Columbia Gas of Maryland and Shared Legal
Services will work together to ensure that the transition
period necessitated by the proposed change is adequate to deal
equitably with affected employees and to continue to meet
business needs. The Shared Service Board (which consists of
the then-current company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any such
planned change and the equitable cost reallocation or
absorption methodology, if any, to be used among the
company-clients.
(3) To ensure that the Principles expressed in this document are
communicated and embraced by all who are critical for the
successful continuation of a positive and productive
partnership, the management representatives whose signatures
appear below, confirm their commitment to fulfilling the
expectations and undertakings described herein and in the
attached Appendices.
- ----------------------------- -----------------------------------
V.P. Shared Services President, Columbia Gas of Maryland
- ------------------------------- -----------------------------------
Manager, Shared Legal Services General Counsel, Columbia
Gas of Maryland
Dated: January, 1999
3
<PAGE> 239
APPENDIX A
SERVICE METRICS
KEY PERFORMANCE MEASURES
There are three types of measures: Cost (C), Quality (Q) or Time (T).
Cost Measures:
1. Achieve annual budget projection for CMD.
Threshold goal - meet budget projection
Target goal - under budget by 2% on non-labor costs
Stretch goal - under budget by 4% on non-labor costs
Unusual variations in work requests, frequency, etc. will be
communicated to CMD as promptly as possible and SLS and the CMD General Counsel
will discuss and modify expectations, as appropriate.
2. On an as-requested basis (but no more frequently than annually) provide a
comparison of SLS labor costs to market rates for substantially similar legal
services.
Acceptable - if at or below the cost of an alternative provider
Excellent - if less than 90% of the alternative provider's costs
Unacceptable - if exceed alternative provider's costs
Quality and Timeliness Measures:
Prepare and provide CMD an annual customer survey that will measure (1)
timeliness of response, (2) work quality, and (3) communications and achieve
satisfactory service ratings in all three measured categories. Satisfactory
service ratings are defined as SLS having met or exceeded the customers'
expectations as outlined below:
<TABLE>
<CAPTION>
Threshold Target Stretch
<S> <C> <C> <C>
Timeliness 90% 94% 97%
Work Quality 92% 96% 98%
Comm. 92% 96% 98%
</TABLE>
Dated: January, 1999
4
<PAGE> 240
APPENDIX B
SCHEDULE OF MEETINGS
In person or telephonic conferences on a quarterly basis.
Dated: January, 1999
5
<PAGE> 241
APPENDIX C
DEFINITION OF SERVICES
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PRIMARY
PROVIDER CUSTOMER
<S> <C> <C>
1. Litigation Services: The representation of CMD, directly or M. H. Brant K. W. Christman
with the assistance of outside counsel, in adversarial
proceedings before local, state and federal courts and
administrative and regulatory agencies. Claims investigation
and pre-litigation analysis and counsel. MRA collection service.
2. Transactional Services: Provide counsel in routine and M. H. Brant K. W. Christman
non-routine business matters; in the negotiation of the sale and
purchase of goods and services; in the resolution of employment,
promotional and competitive issues
3. Corporate Counsel: Provide counsel on matters of corporate M. H. Brant K. W. Christman
governance and compliance; policies and procedures; taxation;
regulatory rulemakings; credit and collection issues; and the
preparation and instruction of company personnel in anticipation
of adversarial proceedings. Representation of the CMD's
interests in industry and trade organizations.
Base Rate Case Services: Assist in the preparation and M. H. Brant K. W. Christman
presentation of base rate cases through: the preparation,
review and editing of testimony; preparation and coordination
of discovery; briefing; and representation.
5. Gas Cost Case Services: Assist in preparing and presenting M. H. Brant K. W. Christman
gas cost recovery cases through: the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
6. FERC Services: Assist in formulating and representing CMD's M. H. Brant K. W. Christman
interests in matters before the FERC through: the preparation,
review and editing of testimony; preparation and coordination of
discovery; briefing; and representation before the FERC and in
industry and trade organizations.
</TABLE>
6
<PAGE> 242
DEFINITION OF SERVICES CON'T
<TABLE>
<S> <C> <C>
7. External Affairs Services: Provide counsel on the M. H. Brant K. W. Christman
development of relationships with external stakeholders and
assist through activities such as legislative reviews;
collaborative and negotiated rulemaking and legislative
initiatives.
8. Customer Support/Tariff Issues Services: As requested, M. H. Brant K. W. Christman
assist in the preparation and filing of new and revised service
tariffs; provide support through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation; provide counsel in the
interpretation and application of existing tariff and special
contract requirements and provisions.
9. Miscellaneous Regulatory Case Services: As requested provide M. H. Brant K. W. Christman
support to CMD in miscellaneous regulatory cases, including
affiliate transactions, through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
10. Environmental, Health and Safety Services: Provide advice M. H. Brant K. W. Christman
and counsel in matters related to air and water quality; waste
management and disposal; and employee health and safety issues.
Represent the Company's interests in all health, safety and
environmental proceedings and compliance activities.
</TABLE>
Dated: January, 1999
7
<PAGE> 243
APPENDIX C
BUDGETED SERVICE COSTS - 1999
This table summarizes the projected direct annual cost for each service.
"Projected Direct" costs includes hourly labor rates, computer-related charges
and out-of-pocket expenses projected for 1999 by service. "Indirect costs" are a
proportionate share of the costs that are incurred to support all services, such
as building costs, labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED DIRECT COSTS
to CMD '99 1999 INDIRECT COSTS TOTAL COST
------- ---------------------- -------------- ----------
<S> <C> <C> <C>
1. Litigation Services 7,253
2. Transactional 1,152
3. Corp. Counsel 4,122
4. Base Rate Case 289
5. Gas Cost Case 795
6. FERC Services 1,347
7. External Affairs 856
8. Customer Support/Tariff Issues 795
9. Miscellaneous Regulatory Services 525
10. EH&S 2,392
11. Admin Services 5,668
(9990)
Total 27,784
</TABLE>
Dated: January, 1999
8
<PAGE> 244
DECLARATION OF
PARTNERSHIP PRINCIPLES
between
COLUMBIA GAS OF OHIO and SHARED LEGAL SERVICES
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Ohio and Shared Legal Services. This
Declaration is expected to remain in place an indefinite period of time. If and
when either party determines it is desirable or necessary to alter the
provisions contained in the Declaration's Appendices, they pledge to work
cooperatively to bring about such alterations.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, a legal
department under the leadership of one General Counsel provided legal support
services. Under this organizational structure, legal services were provided to
all of the distribution companies of the Columbia Energy Group. Today, as each
company pursues unique marketing opportunities and responds to unique regulatory
and economic conditions, there is greater operating autonomy among the
companies. Each company's legal function is led by its own General Counsel and
served in part by state staff attorneys. Nonetheless, there continues to be
commonality of interest and goals between Columbia Gas of Ohio and Shared Legal
Services, as both strive:
(1) To promote the brand themes of the Columbia Energy Group,
which are:
expertise;
reliability;
value;
service; and
Affiliation with the Columbia Energy Group; and
(2) To promote the financial well-being of Columbia Gas of Ohio
and The Columbia Energy Group through maximizing the
efficiencies of existing and emerging common systems and
practices, while promoting individualized solutions which meet
the unique needs of Columbia Gas of Ohio.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to serve.
Only when there is an anticipated long-term relationship can trust be developed
and be maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Ohio and Shared Legal Services commit to the following:
(1) Columbia Gas of Ohio demonstrates a high degree of operational
expertise. It is equally important that the staff functions
within Shared Legal Services
1
<PAGE> 245
demonstrate and maintain high levels of expertise to support
the operational expertise of its company-client.
(2) Columbia Gas of Ohio puts its customers first. Shared Legal
Services puts its company-clients first, and is dedicated to
providing Columbia Gas of Ohio with a level of service that
reflects this philosophy. Therefore, the specific customer
service expectations which are shared by Columbia Gas of Ohio
and Shared Legal Services, and the associated service metrics,
are set forth in Appendix A and attached to this Declaration
of Principles. Columbia Gas of Ohio and Shared Legal Services
anticipate that these service expectations and metrics will
tend to remain constant. However, as it becomes necessary or
desirable to amend the service expectations or metrics,
Columbia Gas of Ohio and Shared Legal Services will do so.
(3) Columbia Gas of Ohio at all times shows its customers the
respect they deserve. Shared Legal Services respects both its
company-clients and the client's customers. This respect is
demonstrated by the level of service provided to its
company-client and measured by accomplishing the service
metrics agreed upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between Columbia
Gas of Ohio and Shared Legal Services can the partnership relationship be
nurtured and strengthened. Such communications are fundamental and serve the
following goals:
(1) to identify the current and future service needs of Columbia
Gas of Ohio;
(2) to identify skill development needs within Shared Legal
Services to better serve Columbia Gas of Ohio;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
(5) to provide an opportunity for a quality-check on the level and
quality of service; and
(6) To provide an opportunity to redirect resources in response to
business environment changes.
To meet these goals, Columbia Gas of Ohio and Shared Legal Services
commit to the following:
(1) To create an environment within their respective organizations
which encourages and supports open, frank and regular
communication.
(2) To have the General Counsel and the Manager of Shared Legal
Services meet on a mutually satisfactory frequency to discuss
service satisfaction and service expectations and needs.
Attached as Appendix B is the proposed meeting
2
<PAGE> 246
schedule, which will be amended, as it mutually appears to be
necessary or desirable to do so.
(1) To work together to annually redefine the services to be
provided and the anticipated cost of those services. This
annual redefinition of services and costs must be completed in
conjunction with Columbia Gas of Ohio's budgetary process and
in compliance with any pricing requirements established by the
Public Utility Holding Company Act of 1935, as amended, or
other relevant law or regulation. Attached as Appendix C is
the form of annual service definition and budgetary
projection, which will be amended as it mutually appears to be
necessary or desirable to do so.
(2) To work together to provide each other and other potentially
affected company-clients, with sufficient notice of a planned
significant change in anticipated service levels to permit
staffing and planning adjustments. To ensure that there is
sufficient planning opportunity, the party proposing the
significant service level change will provide the other with
at least six months notice prior to the end of the fiscal year
for the then-current Appendix C. In the event of such a
proposed change, Columbia Gas of Ohio and Shared Legal
Services will work together to ensure that the transition
period necessitated by the proposed change is adequate to deal
equitably with affected employees and to continue to meet
business needs. The Shared Service Board (which consists of
the then-current company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any such
planned change and the equitable cost reallocation or
absorption methodology, if any, to be used among the
company-clients.
(3) To ensure that the Principles expressed in this document are
communicated and embraced by all who are critical for the
successful continuation of a positive and productive
partnership, the management representatives whose signatures
appear below, confirm their commitment to fulfilling the
expectations and undertakings described herein and in the
attached Appendices.
- ----------------------------- -----------------------------------
V.P. Shared Services President, Columbia Gas of Ohio
- ------------------------------- -----------------------------------
Manager, Shared Legal Services General Counsel, Columbia
Gas of Ohio
Dated: January, 1999
3
<PAGE> 247
APPENDIX A
SERVICE METRICS
KEY PERFORMANCE MEASURES
There are three types of measures: Cost (C), Quality (Q) or Time (T).
Cost Measures:
1. Achieve annual budget projection for COH.
Threshold goal - meet budget projection
Target goal - under budget by 2% on non-labor costs
Stretch goal - under budget by 4% on non-labor costs
Unusual variations in work requests, frequency, etc. will be
communicated to COH as promptly as possible and SLS and the COH General Counsel
will discuss and modify expectations, as appropriate.
2. On an as-requested basis (but no more frequently than annually) provide a
comparison of SLS labor costs to market rates for substantially similar legal
services.
Acceptable - if at or below the cost of an alternative provider
Excellent - if less than 90% of the alternative provider's costs
Unacceptable - if exceed alternative provider's costs
Quality and Timeliness Measures:
Prepare and provide COH an annual customer survey that will measure (1)
timeliness of response, (2) work quality, and (3) communications and achieve
satisfactory service ratings in all three measured categories. Satisfactory
service ratings are defined as SLS having met or exceeded the customers'
expectations as outlined below:
<TABLE>
<CAPTION>
Threshold Target Stretch
--------- ------ -------
<S> <C> <C> <C>
Timeliness 90% 94% 97%
Work Quality 92% 96% 98%
Comm. 92% 96% 98%
</TABLE>
Dated: January, 1999
4
<PAGE> 248
APPENDIX B
SCHEDULE OF MEETINGS
In person or telephonic conferences on a quarterly basis.
Dated: January, 1999
5
<PAGE> 249
APPENDIX C
DEFINITION OF SERVICES
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
- ------------------------- -------- --------
<S> <C> <C>
1. Litigation Services: The representation of COH, directly or M. H. Brant A. J. Sonderman
with the assistance of outside counsel, in adversarial
proceedings before local, state and federal courts and
administrative and regulatory agencies. Claims investigation
and pre-litigation analysis and counsel. MRA collection service.
2. Transactional Services: Provide counsel in routine and M. H. Brant A. J. Sonderman
non-routine business matters; in the negotiation of the sale and
purchase of goods and services; in the resolution of employment,
promotional and competitive issues
3. Corporate Counsel: Provide counsel on matters of corporate M. H. Brant A. J. Sonderman
governance and compliance; policies and procedures; taxation;
regulatory rulemakings; credit and collection issues; and the
preparation and instruction of company personnel in anticipation
of adversarial proceedings. Representation of the COH's
interests in industry and trade organizations.
Base Rate Case Services: Assist in the preparation and M. H. Brant A. J. Sonderman
presentation of base rate cases through: the preparation,
review and editing of testimony; preparation and coordination
of discovery; briefing; and representation.
5. Gas Cost Case Services: Assist in preparing and presenting M. H. Brant A. J. Sonderman
gas cost recovery cases through: the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
6. FERC Services: Assist in formulating and representing COH's M. H. Brant A. J. Sonderman
interests in matters before the FERC through: the preparation,
review and editing of testimony; preparation and coordination of
discovery; briefing; and representation before the FERC and in
industry and trade organizations.
</TABLE>
6
<PAGE> 250
DEFINITION OF SERVICES CON'T
<TABLE>
<S> <C> <C>
7. External Affairs Services: Provide counsel on the M. H. Brant A. J. Sonderman
development of relationships with external stakeholders and
assist through activities such as legislative reviews;
collaborative and negotiated rulemaking and legislative
initiatives.
8. Customer Support/Tariff Issues Services: As requested, M. H. Brant A. J. Sonderman
assist in the preparation and filing of new and revised service
tariffs; provide support through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation; provide counsel in the
interpretation and application of existing tariff and special
contract requirements and provisions.
9. Miscellaneous Regulatory Case Services: As requested provide M. H. Brant A. J. Sonderman
support to COH in miscellaneous regulatory cases, including
affiliate transactions, through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
10. Environmental, Health and Safety Services: Provide advice M. H. Brant A. J. Sonderman
and counsel in matters related to air and water quality; waste
management and disposal; and employee health and safety issues.
Represent the Company's interests in all health, safety and
environmental proceedings and compliance activities.
</TABLE>
Dated: January, 1999
7
<PAGE> 251
APPENDIX C
BUDGETED SERVICE COSTS - 1999
This table summarizes the projected direct annual cost for each service.
"Projected Direct" costs includes hourly labor rates, computer-related charges
and out-of-pocket expenses projected for 1999 by service. "Indirect costs" are a
proportionate share of the costs that are incurred to support all services, such
as building costs, labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED DIRECT COSTS
to COH '99 1999 INDIRECT COSTS TOTAL COST
- ------- ---------------------- -------------- ----------
<S> <C>
1. Litigation Services 339,430
2. Transactional 66,538
3. Corp. Counsel 138,303
4. Base Rate Case 11,751
5. Gas Cost Case 25,606
6. FERC Services 55,519
7. External Affairs 18,890
8. Customer Support/Tariff Issues 11,770
9. Miscellaneous Regulatory Services 25,671
10. EH&S 100,597
11. Admin Services 183,889
(9990)
Total 980,923
</TABLE>
Dated: January, 1999
8
<PAGE> 252
DECLARATION OF
PARTNERSHIP PRINCIPLES
between
COLUMBIA GAS OF PENNSYLVANIA and SHARED LEGAL SERVICES
This document outlines the partnership principles which are
the philosophical underpinnings of the relationship, and which govern all
transactions, between Columbia Gas of Pennsylvania and Shared Legal Services.
This Declaration is expected to remain in place an indefinite period of time. If
and when either party determines it is desirable or necessary to alter the
provisions contained in the Declaration's Appendices, they pledge to work
cooperatively to bring about such alterations.
PRINCIPLE ONE: This partnership is built on commonality of experience and
interest.
Prior to the formation of the Shared Services Center, a legal
department under the leadership of one General Counsel provided legal support
services. Under this organizational structure, legal services were provided to
all of the distribution companies of the Columbia Energy Group. Today, as each
company pursues unique marketing opportunities and responds to unique regulatory
and economic conditions, there is greater operating autonomy among the
companies. Each company's legal function is led by its own General Counsel and
served in part by state staff attorneys. Nonetheless, there continues to be
commonality of interest and goals between Columbia Gas of Pennsylvania and
Shared Legal Services, as both strive:
(1) To promote the brand themes of the Columbia Energy Group,
which are:
expertise;
reliability;
value;
service; and
Affiliation with the Columbia Energy Group; and
(2) To promote the financial well-being of Columbia Gas of
Pennsylvania and The Columbia Energy Group through maximizing
the efficiencies of existing and emerging common systems and
practices, while promoting individualized solutions which meet
the unique needs of Columbia Gas of Pennsylvania.
PRINCIPLE TWO: This partnership is built on trust and mutual respect.
Trust is built upon competence, commonality, and the intent to serve.
Only when there is an anticipated long-term relationship can trust be developed
and be maintained. Trust also depends upon mutual respect being felt and
demonstrated in the routine business interaction between people. Therefore, both
Columbia Gas of Pennsylvania and Shared Legal Services commit to the following:
1
<PAGE> 253
(1) Columbia Gas of Pennsylvania demonstrates a high degree of
operational expertise. It is equally important that the staff
functions within Shared Legal Services demonstrate and
maintain high levels of expertise to support the operational
expertise of its company-client.
(2) Columbia Gas of Pennsylvania puts its customers first. Shared
Legal Services puts its company-clients first, and is
dedicated to providing Columbia Gas of Pennsylvania with a
level of service that reflects this philosophy. Therefore, the
specific customer service expectations which are shared by
Columbia Gas of Pennsylvania and Shared Legal Services, and
the associated service metrics, are set forth in Appendix A
and attached to this Declaration of Principles. Columbia Gas
of Pennsylvania and Shared Legal Services anticipate that
these service expectations and metrics will tend to remain
constant. However, as it becomes necessary or desirable to
amend the service expectations or metrics, Columbia Gas of
Pennsylvania and Shared Legal Services will do so.
(3) Columbia Gas of Pennsylvania at all times shows its customers
the respect they deserve. Shared Legal Services respects both
its company-clients and the client's customers. This respect
is demonstrated by the level of service provided to its
company-client and measured by accomplishing the service
metrics agreed upon between itself and the company-client.
PRINCIPLE THREE: A policy of open and frank communication is fundamental to this
partnership.
Only if there is open, frank and regular communication between Columbia
Gas of Pennsylvania and Shared Legal Services can the partnership relationship
be nurtured and strengthened. Such communications are fundamental and serve the
following goals:
(1) to identify the current and future service needs of Columbia
Gas of Pennsylvania;
(2) to identify skill development needs within Shared Legal
Services to better serve Columbia Gas of Pennsylvania;
(3) to identify revenue opportunities;
(4) to identify the budgetary support necessary to provide the
level of service desired by the client-company;
(5) to provide an opportunity for a quality-check on the level and
quality of service; and
(6) To provide an opportunity to redirect resources in response to
business environment changes.
To meet these goals, Columbia Gas of Pennsylvania and Shared Legal
Services commit to the following:
(1) To create an environment within their respective organizations
which encourages and supports open, frank and regular
communication.
2
<PAGE> 254
(2) To have the General Counsel and the Manager of Shared Legal
Services meet on a mutually satisfactory frequency to discuss
service satisfaction and service expectations and needs.
Attached as Appendix B is the proposed meeting schedule, which
will be amended, as it mutually appears to be necessary or
desirable to do so.
(1) To work together to annually redefine the services to be
provided and the anticipated cost of those services. This
annual redefinition of services and costs must be completed in
conjunction with Columbia Gas of Pennsylvania's budgetary
process and in compliance with any pricing requirements
established by the Public Utility Holding Company Act of 1935,
as amended, or other relevant law or regulation. Attached as
Appendix C is the form of annual service definition and
budgetary projection, which will be amended as it mutually
appears to be necessary or desirable to do so.
(2) To work together to provide each other and other potentially
affected company-clients, with sufficient notice of a planned
significant change in anticipated service levels to permit
staffing and planning adjustments. To ensure that there is
sufficient planning opportunity, the party proposing the
significant service level change will provide the other with
at least six months notice prior to the end of the fiscal year
for the then-current Appendix C. In the event of such a
proposed change, Columbia Gas of Pennsylvania and Shared Legal
Services will work together to ensure that the transition
period necessitated by the proposed change is adequate to deal
equitably with affected employees and to continue to meet
business needs. The Shared Service Board (which consists of
the then-current company-client Presidents) will mutually, and
irrevocably, establish the appropriate timing for any such
planned change and the equitable cost reallocation or
absorption methodology, if any, to be used among the
company-clients.
(3) To ensure that the Principles expressed in this document are
communicated and embraced by all who are critical for the
successful continuation of a positive and productive
partnership, the management representatives whose signatures
appear below, confirm their commitment to fulfilling the
expectations and undertakings described herein and in the
attached Appendices.
- ------------------------------ -----------------------------------
V.P. Shared Services President, Columbia Gas of Pennsylvania
- ------------------------------ -----------------------------------
Manager, Shared Legal Services General Counsel, Columbia
Gas of Pennsylvania
Dated: January, 1999
3
<PAGE> 255
APPENDIX A
SERVICE METRICS
KEY PERFORMANCE MEASURES
There are three types of measures: Cost (C), Quality (Q) or Time (T).
Cost Measures:
1. Achieve annual budget projection for CPA.
Threshold goal - meet budget projection
Target goal - under budget by 2% on non-labor costs
Stretch goal - under budget by 4% on non-labor costs
Unusual variations in work requests, frequency, etc. will be
communicated to CPA as promptly as possible and SLS and the CPA General Counsel
will discuss and modify expectations, as appropriate.
2. On an as-requested basis (but no more frequently than annually) provide a
comparison of SLS labor costs to market rates for substantially similar legal
services.
Acceptable - if at or below the cost of an alternative provider
Excellent - if less than 90% of the alternative provider's costs
Unacceptable - if exceed alternative provider's costs
Quality and Timeliness Measures:
Prepare and provide CPA an annual customer survey that will measure (1)
timeliness of response, (2) work quality, and (3) communications and achieve
satisfactory service ratings in all three measured categories. Satisfactory
service ratings are defined as SLS having met or exceeded the customers'
expectations as outlined below:
<TABLE>
<CAPTION>
Threshold Target Stretch
--------- ------ -------
<S> <C> <C> <C>
Timeliness 90% 94% 97%
Work Quality 92% 96% 98%
Comm. 92% 96% 98%
</TABLE>
Dated: January, 1999
4
<PAGE> 256
APPENDIX B
SCHEDULE OF MEETINGS
In person or telephonic conferences on a quarterly basis.
Dated: January, 1999
5
<PAGE> 257
APPENDIX C
DEFINITION OF SERVICES
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
- ------------------------- -------- --------
<S> <C> <C>
1. Litigation Services: The representation of CPA, directly or M. H. Brant K. W. Christman
with the assistance of outside counsel, in adversarial
proceedings before local, state and federal courts and
administrative and regulatory agencies. Claims investigation
and pre-litigation analysis and counsel. MRA collection service.
2. Transactional Services : Provide counsel in routine and M. H. Brant K. W. Christman
non-routine business matters; in the negotiation of the sale and
purchase of goods and services; in the resolution of employment,
promotional and competitive issues
3. Corporate Counsel: Provide counsel on matters of corporate M. H. Brant K. W. Christman
governance and compliance; policies and procedures; taxation;
regulatory rulemakings; credit and collection issues; and the
preparation and instruction of company personnel in anticipation
of adversarial proceedings. Representation of the CPA's
interests in industry and trade organizations.
Base Rate Case Services: Assist in the preparation and M. H. Brant K. W. Christman
presentation of base rate cases through: the preparation,
review and editing of testimony; preparation and coordination
of discovery; briefing; and representation.
5. Gas Cost Case Services: Assist in preparing and presenting M. H. Brant K. W. Christman
gas cost recovery cases through: the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
6. FERC Services: Assist in formulating and representing CPA's M. H. Brant K. W. Christman
interests in matters before the FERC through: the preparation,
review and editing of testimony; preparation and coordination of
discovery; briefing; and representation before the FERC and in
industry and trade organizations.
</TABLE>
6
<PAGE> 258
DEFINITION OF SERVICES CON'T
<TABLE>
<S> <C> <C>
7. External Affairs Services: Provide counsel on the M. H. Brant K. W. Christman
development of relationships with external stakeholders and
assist through activities such as legislative reviews;
collaborative and negotiated rulemaking and legislative
initiatives.
8. Customer Support/Tariff Issues Services: As requested, M. H. Brant K. W. Christman
assist in the preparation and filing of new and revised service
tariffs; provide support through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation; provide counsel in the
interpretation and application of existing tariff and special
contract requirements and provisions.
9. Miscellaneous Regulatory Case Services: As requested provide M. H. Brant K. W. Christman
support to CPA in miscellaneous regulatory cases, including
affiliate transactions, through the preparation, review and
editing of testimony; preparation and coordination of discovery;
briefing; and representation.
10. Environmental, Health and Safety Services: Provide advice M. H. Brant K. W. Christman
and counsel in matters related to air and water quality; waste
management and disposal; and employee health and safety issues.
Represent the Company's interests in all health, safety and
environmental proceedings and compliance activities.
</TABLE>
Dated: January, 1999
7
<PAGE> 259
APPENDIX C
BUDGETED SERVICE COSTS - 1999
This table summarizes the projected direct annual cost for each service.
"Projected Direct" costs includes hourly labor rates, computer-related charges
and out-of-pocket expenses projected for 1999 by service. "Indirect costs" are a
proportionate share of the costs that are incurred to support all services, such
as building costs, labor benefits, and the expenses of administering the Shared
Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs.
<TABLE>
<CAPTION>
SERVICE PROJECTED DIRECT COSTS
to CPA '99 1999 INDIRECT COSTS TOTAL COST
- ------- ---------------------- -------------- ----------
<S> <C> <C> <C>
1. Litigation Services 83,473
2. Transactional 20,768
3. Corp. Counsel 42,956
4. Base Rate Case 0
5. Gas Cost Case 0
6. FERC Services 37,773
7. External Affairs 6,803
8. Customer Support/Tariff Issues 3,067
9. Miscellaneous Regulatory Services 6,228
10. EH&S 47,544
11. Admin Services 71,140
(9990)
Total 320,917
</TABLE>
Dated: January, 1999 (revised)
8
<PAGE> 260
[COLUMBIA GAS OF VIRGINIA LOGO]
A COLUMBIA ENERGY GROUP COMPANY
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR ENGINEERING SERVICES PROVIDED TO
COLUMBIA GAS OF VIRGINIA, INC.
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Engineering Services Section and Columbia Gas of Virginia,
Inc. regarding specific types of services expected to be used, the primary
users, projected volumes, evaluation criteria and the projected cost of each of
those services for calendar year 1999. This partnership will enable Columbia Gas
of Virginia, Inc. (CGV) to have ready access to high quality, valuable services
at a fair price.
The Engineering Services Section will provide services that are: (1) requested
or agreed to by Columbia Gas of Virginia, Inc., (2) evaluated on an ongoing
basis according to the agreed-upon performance measures; and (3) priced at cost,
as required by the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Engineering Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager,
Consulting Services
CUSTOMER: Columbia Gas of Virginia, Inc.
9001 Arboretum Parkway
Richmond, VA 23236
Key Customer contact is: Lawrence D. Smore
Vice President, Operations
Key Customer contact is: Mark C. Darrell
General Counsel
<PAGE> 261
1999 CGV Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below. The sub-activities
for each general service are listed in the FTE Service Levels and Costs
templates on pages 4 through 10.
BRIEF SERVICE DESCRIPTION
1. PROJECTS & PROJECT MANAGEMENT - includes the planning, support,
coordination, implementation and/or management activities associated with
short or long term projects.
2. CONSULTING - includes on-site or remote technical advice, opinions,
recommendations and/or direction.
3. SHARED COMPUTER APPLICATION SUPPORT - includes operational support,
enhancement and problem investigation activities associated with shared
operations computer applications.
4. OPERATIONAL EXCELLENCE PLANNING - includes the auditing program and all
planning, reporting, measurement and evaluation activities associated with
assisting CGV with achieving its goal of operational excellence.
5. RISK MANAGEMENT - includes planning, management and coordination of third
party administrators, insurance providers and the Columbia Insurance
Company, Ltd. to address auto, property and general liability, workers'
compensation and non-traditional coverages.
6. ANALYSIS & DESIGN - includes all activities associated with Engineering or
technical analysis and facility design services.
7. EQUIPMENT & MATERIALS - includes all equipment and materials management
activities; such as: bidding, purchasing, support, new product testing and
development, troubleshooting and inventory management.
8. REGULATIONS/ STANDARDS/CODES - includes tracking, review, interpretations
and response activities associated with external regulations, standards and
codes.
9. INTERNAL STANDARDS - includes support, interpretation, documentation,
review, revision, and distribution activities associated with all internal
Corporate standards.
<PAGE> 262
1999 CGV Service Level Plan
Page 3
BRIEF SERVICE DESCRIPTION
10. TRAINING & PROFESSIONAL DEVELOPMENT - includes all specific/specialty
training services provided which are not routinely offered by the Shared
Services Technical Training Section.
11. TECHNICAL PRODUCTS - includes all tangible technical products such as
reports, data requests, laboratory tests, equipment testing and repair
services, and engineering drawing services.
12. MANAGEMENT & CROSS-FUNCTIONAL SUPPORT - includes all activities associated
with supporting other shared services sections, state organizations or
System locations on CGV's behalf.
13. CAPITAL PROJECTS - includes the planning, support, coordination,
implementation and/or management activities associated with short or long
term projects where CGV has established a capital or suspense job order.
<PAGE> 263
1999 CGV Service Level Plan
Page 4
FTE SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
CGV expects to use. "Volume" measures the level of each service to be provided.
The "total cost of service" is the sum of the Capital and O&M (Direct, Indirect,
and Overhead) costs. It is this "Total" amount that Engineering Services Section
will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
CGV PROJECTED PROJECTED PROJECTED PROJECTED
1999 ENGINEERING SERVICES BUDGET SERVICE O&M CAPITAL TOTAL COST
AND VOLUME COSTS COSTS OF SERVICE
NO. SERVICE DESCRIPTION (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT 1.52 $17,171 $169,224 $186,395
2 CONSULTING 0.65 $79,331 $0 $79,331
3 SHARED COMPUTER APPLICATIONS SUPPORT 0.53 $64,404 $0 $64,404
4 OPERATIONAL EXCELLENCE PLANNING 0.87 $105,968 $0 $105,968
5 RISK MANAGEMENT 0.05 $6,115 $0 $6,115
6 ANALYSIS & DESIGN 0.26 $6,524 $25,868 $32,391
7 EQUIPMENT & MATERIALS 0.15 $18,599 $0 $18,599
8 REGULATIONS/STANDARDS/CODES 0.12 $15,073 $0 $15,073
9 INTERNAL STANDARDS 0.33 $40,069 $0 $40,069
10 TRAINING & PROFESSIONAL DEVELOPMENT 0.08 $9,973 $0 $9,973
11 TECHNICAL PRODUCTS 0.19 $23,290 $0 $23,290
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT 0.11 $13,435 $0 $13,435
13 CAPITAL PROJECTS 0.00 $0 $0 $0
==== ======== ======== ========
TOTALS: 4.86 $399,952 $195,091 $595,044
</TABLE>
<PAGE> 264
1999 CGV Service Level Plan
Page 5
<TABLE>
<CAPTION>
PROJECTED PROJECTED PROJECTED PROJECTED
1999 ENGINEERING SERVICES BUDGET SERVICE O&M CAPITAL TOTAL COST
AND VOLUME COSTS COSTS OF SERVICE
NO. SERVICE DESCRIPTION (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT
a Environmental Compliance 0.0080 $980 $0 $980
b Electronic Measurement Data Collection System 0.0740 $9,064 $0 $9,064
c Safety and Health 0.0240 $2,939 $0 $2,939
d Standard Drawing Conversion 0.0000 $0 $0 $0
e Stoner Model Development 0.0117 $1,427 $0 $1,427
f Map Conversion 0.0000 $0 $0 $0
g Mobile Data Terminals 0.5000 $0 $61,224 $61,224
h Meter Sampling 0.0080 $975 $0 $975
i Automatic Meter Reading 0.0000 $0 $0 $0
j WMS Warehousing 0.0000 $0 $0 $0
k Stoner Tool Kit 0.0000 $0 $0 $0
l Y2K 0.0146 $1,788 $0 $1,788
m GIS Project 0.8820 $0 $107,999 $107,999
n Temp 0.0000 $0 $0 $0
o Temp 0.0000 $0 $0 $0
p Temp 0.0000 $0 $0 $0
q Temp 0.0000 $0 $0 $0
r Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 1.5222 $17,171 $169,224 $186,395
PERCENTAGE OF TOTAL SLP: 31.32%
2 CONSULTING
a Environmental Compliance 0.0080 $980 $0 $980
b Electronic Measurement/AMR 0.3249 $39,777 $0 $39,777
c Safety and Health 0.0320 $3,918 $0 $3,918
d Gas Conditioning 0.0013 $157 $0 $157
e Operations Assessment 0.0000 $0 $0 $0
f M&R 0.1289 $15,785 $0 $15,785
g Operations 0.1500 $18,367 $0 $18,367
h Peak Shaving Plants 0.0028 $346 $0 $346
I Temp 0.0000 $0 $0 $0
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.6479 $79,331 $0 $79,331
PERCENTAGE OF TOTAL SLP: 13.33%
</TABLE>
<PAGE> 265
1999 CGV Service Level Plan
Page 6
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
3 SHARED COMPUTER APPLICATION SUPPORT
a CATS 0.0188 $2,304 $0 $2,304
b Distributive Information System 0.0871 $10,665 $0 $10,665
c Electronic Measurement Software 0.0203 $2,480 $0 $2,480
d I&ITS, MSDS, VARS 0.0115 $1,408 $0 $1,408
e Mobile Data Terminals 0.1726 $21,135 $0 $21,135
f MICROSTATION (AM/FM/GIS) 0.0800 $9,801 $0 $9,801
g MMIS 0.0000 $0 $0 $0
h NLRS 0.0000 $0 $0 $0
i M&R DESIGN ASSISTANT 0.0007 $91 $0 $91
j RMIS & CARMA 0.0000 $0 $0 $0
k Stoner SynerGEE 0.0090 $1,104 $0 $1,104
l Network Analysis 0.0117 $1,435 $0 $1,435
m WLRS/EASI 0.0013 $157 $0 $157
n Work Management System 0.0879 $10,763 $0 $10,763
o Peak Shaving Plants 0.0000 $0 $0 $0
p Job Order Mapping 0.0000 $0 $0 $0
q GIS Application Development 0.0250 $3,061 $0 $3,061
r Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.5260 $64,404 $0 $64,404
PERCENTAGE OF TOTAL SLP: 10.82%
4 OPERATIONAL EXCELLENCE PLANNING
a Best Practices 0.0393 $4,811 $0 $4,811
b Field Operations Assessments 0.5254 $64,329 $0 $64,329
c Industry Benchmarking 0.0026 $323 $0 $323
d Internal Focus Group - M&R 0.0137 $1,672 $0 $1,672
e New Technology 0.0822 $10,069 $0 $10,069
f Performance Productivity Indicators 0.1310 $16,045 $0 $16,045
g Professional Organization Representation 0.0609 $7,453 $0 $7,453
h State/SSC Coordination Meetings 0.0092 $1,127 $0 $1,127
I Continuous Improvement Measurements 0.0011 $139 $0 $139
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.8654 $105,968 $0 $105,968
PERCENTAGE OF TOTAL SLP: 17.81%
</TABLE>
<PAGE> 266
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Page 7
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
5 RISK MANAGEMENT
a Claims Reporting/Management 0.0275 $3,373 $0 $3,373
b Contract Review 0.0026 $315 $0 $315
c Insurance Services/Bonds 0.0155 $1,901 $0 $1,901
d Reserves Auditing 0.0039 $472 $0 $472
e Third Party Administrator Oversight 0.0004 $54 $0 $54
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.0499 $6,115 $0 $6,115
PERCENTAGE OF TOTAL SLP: 1.03%
6 ANALYSIS AND DESIGN
a Electronic Measurement /AMR 0.0005 $57 $0 $57
b Environmental and Industrial Hygiene 0.0000 $0 $0 $0
c Stray Gas Emanations Analysis 0.0000 $0 $0 $0
d Gaseous Material Analysis 0.0000 $0 $0 $0
e M&R Design 0.2633 $6,449 $25,797 $32,247
f M&R Design Drawings 0.0007 $18 $71 $88
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.2645 $6,524 $25,868 $32,391
PERCENTAGE OF TOTAL SLP: 5.44%
7 EQUIPMENT AND MATERIALS
a Meter Budget and Inventory Management 0.1128 $13,816 $0 $13,816
b Environmental and Industrial Hygiene 0.0030 $367 $0 $367
c Facility Failures 0.0037 $447 $0 $447
d Equipment Bidding and Purchasing 0.0035 $430 $0 $430
e New Equipment & Materials Evaluation & Testing 0.0289 $3,538 $0 $3,538
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.1519 $18,599 $0 $18,599
PERCENTAGE OF TOTAL SLP: 3.13%
</TABLE>
<PAGE> 267
1999 CGV Service Level Plan
Page 8
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
8 REGULATIONS/STANDARDS/CODES
a Risk Management 0.0000 $0 $0 $0
b AGA, API & IGT 0.0100 $1,228 $0 $1,228
c ANSI, ISA, IEEE & ASME 0.0035 $433 $0 $433
d ASHRE 0.0198 $2,430 $0 $2,430
e Environmental 0.0080 $980 $0 $980
f Pipeline Safety 0.0130 $1,592 $0 $1,592
g State Tariffs and Regulations 0.0012 $150 $0 $150
h IFGC/IFS 0.0305 $3,740 $0 $3,740
I Insurance Statutes 0.0000 $0 $0 $0
j National Fuel Gas Code 0.0239 $2,929 $0 $2,929
k Safety and Health 0.0130 $1,592 $0 $1,592
l Operations Assessments 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
i ----------------------------------------------------------------
TOTALS 0.1231 $15,073 $0 $15,073
PERCENTAGE OF TOTAL SLP: 2.53%
9 INTERNAL STANDARDS
a AM/FM/GIS 0.0894 $10,943 $0 $10,943
b Appd. Materials for Gas Piping on Cust. Premises 0.0000 $0 $0 $0
c Forms 0.0724 $8,859 $0 $8,859
d M&R Design Manual 0.0173 $2,120 $0 $2,120
e Material Index Standards 0.0000 $0 $0 $0
f M&R Informational Memo 0.0000 $0 $0 $0
g Material Catalog 0.0103 $1,264 $0 $1,264
h Measurement Informational Guide 0.0013 $157 $0 $157
i Tech. Guidelines - Environmental 0.0080 $980 $0 $980
j Tech. Guidelines - Safety and Health 0.0470 $5,755 $0 $5,755
k Policy and Procedure - Leakage 0.0119 $1,452 $0 $1,452
l Policy and Procedure - Service 0.0061 $753 $0 $753
m Policy and Procedure - Plant 0.0129 $1,578 $0 $1,578
n Policy and Procedure - M&R 0.0214 $2,619 $0 $2,619
o Tech. Guidelines - Operations Assessment 0.0000 $0 $0 $0
p Policy and Procedure - Corrosion 0.0002 $27 $0 $27
q Tech. Guidelines - Risk Management 0.0123 $1,510 $0 $1,510
r Policy and Procedure - All Others 0.0168 $2,053 $0 $2,053
----------------------------------------------------------------
TOTALS 0.3272 $40,069 $0 $40,069
PERCENTAGE OF TOTAL SLP: 6.73%
</TABLE>
<PAGE> 268
1999 CGV Service Level Plan
Page 9
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
10 TRAINING & PROFESSIONAL DEVELOPMENT
a Digital Map Maintenance Routines 0.0127 $1,561 $0 $1,561
b Electronic Measurement 0.0000 $0 $0 $0
c Environmental 0.0080 $980 $0 $980
d External Training Sources 0.0000 $0 $0 $0
e Field Gas Methods 0.0000 $0 $0 $0
f Gas Sampling 0.0000 $0 $0 $0
g Health & Safety 0.0570 $6,980 $0 $6,980
h M&R Design 0.0000 $0 $0 $0
I Map Conversion QA/QC Routines 0.0037 $454 $0 $454
j Operations Assessment 0.0000 $0 $0 $0
k Risk Management 0.0000 $0 $0 $0
l Technical Guidelines 0.0000 $0 $0 $0
m Engineer Exchange Development Program 0.0000 $0 $0 $0
n Network Analysis 0.0000 $0 $0 $0
o Job Order Mapping 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.0814 $9,973 $0 $9,973
PERCENTAGE OF TOTAL SLP: 1.68%
11 TECHNICAL PRODUCTS
a Engineering Drawing Services 0.0057 $702 $0 $702
b Lab Services - Contract 0.0080 $980 $0 $980
c Lab Services - In-House 0.0868 $10,624 $0 $10,624
d Reports and Data Preparation 0.0897 $10,984 $0 $10,984
e Columbia Meter Shop 1999 AFFILIATED
PARTNER: YES
----------------------------------------------------------------
TOTALS 0.1902 $23,290 $0 $23,290
PERCENTAGE OF TOTAL SLP: 3.91%
</TABLE>
<PAGE> 269
1999 CGV Service Level Plan
Page 10
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
------------------- ------ ----- ----- ----------
<S> <C> <C> <C> <C>
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT
a Shared Services - Bangs 0.0014 $176 $0 $176
b Shared Services - Finance 0.0513 $6,286 $0 $6,286
c Shared Services - GMS 0.0056 $690 $0 $690
d Shared Services - IT 0.0030 $370 $0 $370
e Shared Services - Legal 0.0064 $787 $0 $787
f Shared Services - Marketing 0.0064 $787 $0 $787
g Shared Services - Technical Training 0.0120 $1,474 $0 $1,474
h State 0.0000 $0 $0 $0
I System 0.0177 $2,162 $0 $2,162
j 200 Civic Center Facility 0.0057 $702 $0 $702
----------------------------------------------------------------
TOTALS 0.1097 $13,435 $0 $13,435
PERCENTAGE OF TOTAL SLP: 2.26%
13 CAPITAL PROJECTS
a MDT 0.0000 $0 $0 $0
b Washington, PA Map Conversion 0.0000 $0 $0 $0
c M&R Design 0.0000 $0 $0 $0
d M&R Design Drawings 0.0000 $0 $0 $0
e Georgetown/Frankfort, KY 0.0000 $0 $0 $0
f Old Frankfort ESA 0.0000 $0 $0 $0
g York, PA Map Conversion 0.0000 $0 $0 $0
h Hanover, PA Map Conversion 0.0000 $0 $0 $0
I CGV GIS Needs Assessment 0.0000 $0 $0 $0
j CES 0.0000 $0 $0 $0
k State College, PA Map Conversion 0.0000 $0 $0 $0
l Gettysburg, PA Map Conversion 0.0000 $0 $0 $0
m Hagerstown, MD Map Conversion 0.0000 $0 $0 $0
n Cumberland, MD Map Conversion 0.0000 $0 $0 $0
o Lexington, KY Map Conversion 0.0000 $0 $0 $0
----------------------------------------------------------------
TOTALS 0.0000 $0 $0 $0
PERCENTAGE OF TOTAL SLP: 0.00%
</TABLE>
<PAGE> 270
1999 CGV Service Level Plan
Page 11
PERFORMANCE MEASURES
This section describes the key measures for each service that Engineering
Services and CGV concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the services provided. The types of
measures are Cost (C) or Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Engineering Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with Engineering Services
reports Reports to update and modify the Service Level Plan as needed
to accurately reflect changes in the level of services
requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, Q 90% met or exceeded ratings
responsiveness and understanding of the needs and wants
of the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CGV as Customer survey CGV to work with shared service to define
appropriate; expectations at time of each service request that can
report results include completion timeline/date, cost limitations,
annually customer responsibilities to fulfill service, need/timing
of status reports during project, regulatory approval,
favorable internal audits, accurate lab results and other
specific customer needs. CGV to provide survey feedback.
</TABLE>
<PAGE> 271
1999 CGV Service Level Plan
Page 12
OTHER MATTERS
Engineering Services and CGV also intend that prior to the start of the
provision of any service as contemplated in this service level plan, the key
contacts will define expectations that may include any of the following
elements: timeline, cost limitations, customer responsibilities, timing of
status reports, customer needs, regulatory approval, favorable internal audits
or accuracy of lab results.
If necessary, Engineering Services is authorized to sign non-disclosure
agreements with external providers, such as manufacturers, on CGV's behalf.
LABOR UTILIZATION/AMENDMENTS
Successful implementation of the SLP assumes reasonably consistent utilization
of assigned FTE's during each quarter of 1999.
Should service levels exceed assigned FTE levels, every effort will be made to
meet those requirements within the current cost structure. In the event that
additional services indicate that the SLP budget will be exceeded, Engineering
Services will notify CGV for verification and approval.
Should assigned FTE levels not be utilized fully, every effort will be make the
services available to other parties and/or redirect unused FTE's to other Shared
Services units provided that the FTE skill sets are transferable; however, CGV
will be responsible for any stranded cost associated with unused or
underutilized FTE complement.
If modifications to this plan are required, Engineering Services will contact
CGV to reprioritize requested services or renegotiate costs. Amendments to this
plan will be issued upon renegotiation.
If any unforeseen circumstances require CGV to implement significant
cost-cutting measures, Engineering Services will make every attempt to implement
similar measures.
<PAGE> 272
1999 CGV Service Level Plan
Page 13
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CGV and Engineering Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
ENGINEERING SERVICES:
- --------------------------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Engineering Services Section
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
----------------------- ----------------------- -----------------------
COLUMBIA GAS OF VIRGINIA, INC.:
- ----------------------------------- ------------------------------------
Lawrence D. Smore Mark C. Darrell
Vice President, Operations General Counsel
<PAGE> 273
1999 CGV Service Level Plan
Page 14
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ----------------------------------------- -----------------------------------
Anthony Trubisz, Jr. Stephen A. Schmotzer
CGV President and Chief Executive Officer Executive Director, Shared Services
<PAGE> 274
[COLUMBIA GAS OF KENTUCKY LOGO]
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR ENGINEERING SERVICES PROVIDED TO
COLUMBIA GAS OF KENTUCKY, INC.
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Engineering Services Section and Columbia Gas of Kentucky,
Inc. regarding specific types of services expected to be used, the primary
users, projected volumes, evaluation criteria and the projected cost of each of
those services for calendar year 1999. This partnership will enable Columbia Gas
of Kentucky, Inc. (CKY) to have ready access to high quality, valuable services
at a fair price.
The Engineering Services Section will provide services that are: (1) requested
or agreed to by Columbia Gas of Kentucky, Inc., (2) evaluated on an ongoing
basis according to the agreed-upon performance measures; and (3) priced at cost,
as required by the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Engineering Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Kentucky, Inc.
2001 Mercer Road
Lexington, KY 40511
Key Customer contact is: Ziad J. Shaheen
Director Operations
Columbia Gas of Kentucky, Inc.
200 Civic Center Drive
Columbus, OH 43215
Key Customer contact is: Andrew J. Sonderman
General Counsel/Secretary
12/01/98
<PAGE> 275
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below. The sub-activities
for each general service are listed in the FTE Service Levels and Costs
templates on pages 4 through 10.
BRIEF SERVICE DESCRIPTION
1. PROJECTS & PROJECT MANAGEMENT - includes the planning, support,
coordination, implementation and/or management activities associated
with short or long term projects.
2. CONSULTING - includes on-site or remote technical advice, opinions,
recommendations and/or direction.
3. SHARED COMPUTER APPLICATION SUPPORT - includes operational support,
enhancement and problem investigation activities associated with shared
operations computer applications.
4. OPERATIONAL EXCELLENCE PLANNING - includes the auditing program and all
planning, reporting, measurement and evaluation activities associated
with assisting CKY with achieving its goal of operational excellence.
5. RISK MANAGEMENT - includes planning, management and coordination of
third party administrators, insurance providers and the Columbia
Insurance Company, Ltd. to address auto, property and general
liability, workers' compensation and non-traditional coverages.
6. ANALYSIS & DESIGN - includes all activities associated with Engineering
or technical analysis and facility design services.
7. EQUIPMENT & MATERIALS - includes all equipment and materials management
activities; such as: bidding, purchasing, support, new product testing
and development, troubleshooting and inventory management.
8. REGULATIONS/STANDARDS/CODES - includes tracking, review,
interpretations and response activities associated with external
regulations, standards and codes.
12/01/98
<PAGE> 276
1999 Service Level Plan
Page 3
BRIEF SERVICE DESCRIPTION
9. INTERNAL STANDARDS - includes support, interpretation, documentation,
review, revision, and distribution activities associated with all internal
Corporate standards.
10. TRAINING & PROFESSIONAL DEVELOPMENT - includes all specific/specialty
training services provided which are not routinely offered by the Shared
Services Technical Training Section.
11. TECHNICAL PRODUCTS - includes all tangible technical products such as
reports, data requests, laboratory tests, equipment testing and repair
services, and engineering drawing services.
12. MANAGEMENT & CROSS-FUNCTIONAL SUPPORT - includes all activities associated
with supporting other shared services sections, state organizations or
System locations on CKY's behalf.
13. CAPITAL PROJECTS - includes the planning, support, coordination,
implementation and/or management activities associated with short or long
term projects for which CKY has established a capital or suspense job
order.
12/01/98
<PAGE> 277
1999 Service Level Plan
Page 4
FTE SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
CKY expects to use. "Volume" measures the level of each service to be provided.
The "total cost of service" is the sum of the Capital and O&M (Direct, Indirect,
and Overhead) costs. It is this "Total" amount that Engineering Services Section
will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
CKY
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT 0.21 $26,315 $0 $26,315
2 CONSULTING 0.46 $56,517 $0 $56,517
3 SHARED COMPUTER APPLICATIONS SUPPORT 0.22 $26,996 $0 $26,996
4 OPERATIONAL EXCELLENCE PLANNING 0.53 $64,467 $0 $64,467
5 RISK MANAGEMENT 0.04 $5,135 $0 $5,135
6 ANALYSIS & DESIGN 0.08 $4,580 $5,014 $9,595
7 EQUIPMENT & MATERIALS 0.10 $12,583 $0 $12,583
8 REGULATIONS/STANDARDS/CODES 0.15 $18,452 $0 $18,452
9 INTERNAL STANDARDS 0.24 $29,262 $0 $29,262
10 TRAINING & PROFESSIONAL DEVELOPMENT 0.08 $9,656 $0 $9,656
11 TECHNICAL PRODUCTS 0.11 $13,213 $0 $13,213
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT 0.05 $5,721 $0 $5,721
13 CAPITAL PROJECTS 1.14 $0 $139,881 $139,881
=====================================================
TOTALS: 3.41 $272,899 $144,895 $417,793
</TABLE>
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<PAGE> 278
1999 Service Level Plan
Page 5
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
1 PROJECTS & PROJECT MANAGEMENT
<S> <C> <C> <C> <C>
a Environmental Compliance 0.0109 $1,334 $0 $1,334
b Electronic Measurement Data Collection System 0.0335 $4,105 $0 $4,105
c Safety and Health 0.1010 $12,368 $0 $12,368
d Standard Drawing Conversion 0.0126 $1,545 $0 $1,545
e Stoner Model Development 0.0013 $157 $0 $157
f Map Conversion 0.0000 $0 $0 $0
g Mobile Data Terminals 0.0000 $0 $0 $0
h Meter Sampling 0.0484 $5,924 $0 $5,924
I Automatic Meter Reading 0.0000 $0 $0 $0
j WMS Warehousing 0.0000 $0 $0 $0
k Stoner Tool Set 0.0000 $0 $0 $0
l Y2K 0.0072 $882 $0 $882
m Temp 0.0000 $0 $0 $0
n Temp 0.0000 $0 $0 $0
o Temp 0.0000 $0 $0 $0
p Temp 0.0000 $0 $0 $0
q Temp 0.0000 $0 $0 $0
r Temp 0.0000 $0 $0 $0
-------------------------------------------------------------
TOTALS 0.2149 $26,315 $0 $26,315
PERCENTAGE OF TOTAL SLP: 6.30%
</TABLE>
<TABLE>
<CAPTION>
2 CONSULTING
<S> <C> <C> <C> <C>
a Environmental Compliance 0.2002 $24,515 $0 $24,515
b Electronic Measurement/AMR 0.0299 $3,661 $0 $3,661
c Safety and Health 0.0157 $1,916 $0 $1,916
d Gas Conditioning 0.0019 $236 $0 $236
e Operations Assessment 0.0000 $0 $0 $0
f M&R 0.1325 $16,223 $0 $16,223
g Operations 0.0802 $9,825 $0 $9,825
h Peak Shaving Plants 0.0012 $142 $0 $142
I Temp 0.0000 $0 $0 $0
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------------
TOTALS 0.4616 $56,517 $0 $56,517
PERCENTAGE OF TOTAL SLP: 13.53%
</TABLE>
12/01/98
<PAGE> 279
1999 Service Level Plan
Page 6
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
3 SHARED COMPUTER APPLICATION SUPPORT
<S> <C> <C> <C> <C>
a CATS 0.0093 $1,135 $0 $1,135
b Distributive Information System 0.0231 $2,825 $0 $2,825
c Electronic Measurement Software 0.0035 $433 $0 $433
d I&ITS, MSDS, VARS 0.0083 $1,011 $0 $1,011
e Mobile Data Terminals 0.0533 $6,526 $0 $6,526
f MICROSTATION (AM/FM/GIS) 0.0357 $4,368 $0 $4,368
g MMIS 0.0000 $0 $0 $0
h NLRS 0.0000 $0 $0 $0
I M&R DESIGN ASSISTANT 0.0032 $395 $0 $395
j RMIS & CARMA 0.0000 $0 $0 $0
k Stoner SynerGEE 0.0056 $685 $0 $685
l Network Analysis 0.0151 $1,846 $0 $1,846
m WLRS/EASI 0.0011 $131 $0 $131
n Work Management System 0.0624 $7,641 $0 $7,641
o Peak Shaving Plants 0.0000 $0 $0 $0
p Job Order Mapping 0.0000 $0 $0 $0
q GIS Application Development 0.0000 $0 $0 $0
r Temp 0.0000 $0 $0 $0
-------------------------------------------------------------
TOTALS 0.2205 $26,996 $0 $26,996
PERCENTAGE OF TOTAL SLP: 6.46%
</TABLE>
<TABLE>
<CAPTION>
4 OPERATIONAL EXCELLENCE PLANNING
<S> <C> <C> <C> <C>
a Best Practices 0.0038 $461 $0 $461
b Field Operations Assessments 0.3369 $41,256 $0 $41,256
c Industry Benchmarking 0.0013 $159 $0 $159
d Internal Focus Group - M&R 0.0113 $1,379 $0 $1,379
e New Technology 0.0228 $2,792 $0 $2,792
f Performance Productivity Indicators 0.0812 $9,943 $0 $9,943
g Professional Organization Representation 0.0301 $3,682 $0 $3,682
h State/SSC Coordination Meetings 0.0386 $4,727 $0 $4,727
I Continuous Improvement Measurements 0.0006 $68 $0 $68
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------------
TOTALS 0.5265 $64,467 $0 $64,467
PERCENTAGE OF TOTAL SLP: 15.43%
</TABLE>
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Page 7
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
5 RISK MANAGEMENT
<S> <C> <C> <C> <C>
a Claims Reporting/Management 0.0165 $2,019 $0 $2,019
b Contract Review 0.0026 $315 $0 $315
c Insurance Services/Bonds 0.0070 $858 $0 $858
d Reserves Auditing 0.0129 $1,575 $0 $1,575
e Third Party Administrator Oversight 0.0030 $368 $0 $368
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
--------------------------------------------------------------
TOTALS 0.0419 $5,135 $0 $5,135
PERCENTAGE OF TOTAL SLP: 1.23%
</TABLE>
<TABLE>
<CAPTION>
6 ANALYSIS AND DESIGN
<S> <C> <C> <C> <C>
a Electronic Measurement/AMR 0.0002 $25 $0 $25
b Environmental and Industrial Hygiene 0.0055 $676 $0 $676
c Stray Gas Emanations Analysis 0.0026 $315 $0 $315
d Gaseous Material Analysis 0.0116 $1,417 $0 $1,417
e M&R Design 0.0583 $2,143 $5,000 $7,143
f M&R Design Drawings 0.0002 $5 $14 $19
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
--------------------------------------------------------------
TOTALS 0.0784 $4,580 $5,014 $9,595
PERCENTAGE OF TOTAL SLP: 2.30%
</TABLE>
<TABLE>
<CAPTION>
7 EQUIPMENT AND MATERIALS
<S> <C> <C> <C> <C>
a Meter Budget and Inventory Management 0.0797 $9,757 $0 $9,757
b Environmental and Industrial Hygiene 0.0017 $205 $0 $205
c Facility Failures 0.0030 $368 $0 $368
d Equipment Bidding and Purchasing 0.0020 $239 $0 $239
e New Equipment & Materials Evaluation & Testing 0.0164 $2,014 $0 $2,014
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
--------------------------------------------------------------
TOTALS 0.1028 $12,583 $0 $12,583
PERCENTAGE OF TOTAL SLP: 3.01%
</TABLE>
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Page 8
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
8 REGULATIONS/STANDARDS/CODES
<S> <C> <C> <C> <C>
a Risk Management 0.0035 $429 $0 $429
b AGA, API & IGT 0.0059 $716 $0 $716
c ANSI, ISA, IEEE & ASME 0.0030 $364 $0 $364
d ASHRE 0.0098 $1,198 $0 $1,198
e Environmental 0.0228 $2,792 $0 $2,792
f Pipeline Safety 0.0253 $3,098 $0 $3,098
g State Tariffs and Regulations 0.0035 $427 $0 $427
h IFGC/IFS 0.0305 $3,740 $0 $3,740
I Insurance Statutes 0.0000 $0 $0 $0
j National Fuel Gas Code 0.0240 $2,934 $0 $2,934
k Safety and Health 0.0225 $2,755 $0 $2,755
l Operations Assessments 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------------
i
TOTALS 0.1507 $18,452 $0 $18,452
PERCENTAGE OF TOTAL SLP: 4.42%
</TABLE>
<TABLE>
<CAPTION>
9 INTERNAL STANDARDS
<S> <C> <C> <C> <C>
a AM/FM/GIS 0.0723 $8,850 $0 $8,850
b Appd. Materials for Gas Piping on Cust. Premises 0.0000 $0 $0 $0
c Forms 0.0423 $5,174 $0 $5,174
d M&R Design Manual 0.0085 $1,044 $0 $1,044
e Material Index Standards 0.0000 $0 $0 $0
f M&R Informational Memo 0.0000 $0 $0 $0
g Material Catalog 0.0000 $0 $0 $0
h Measurement Informational Guide 0.0006 $71 $0 $71
i Tech. Guidelines - Environmental 0.0113 $1,384 $0 $1,384
j Tech. Guidelines - Safety and Health 0.0220 $2,690 $0 $2,690
k Policy and Procedure - Leakage 0.0261 $3,197 $0 $3,197
l Policy and Procedure - Service 0.0046 $562 $0 $562
m Policy and Procedure - Plant 0.0105 $1,283 $0 $1,283
n Policy and Procedure - M&R 0.0205 $2,512 $0 $2,512
o Tech. Guidelines - Operations Assessment 0.0015 $184 $0 $184
p Policy and Procedure - Corrosion 0.0002 $22 $0 $22
q Tech. Guidelines - Risk Management 0.0040 $490 $0 $490
r Policy and Procedure - All Others 0.0147 $1,800 $0 $1,800
-------------------------------------------------------------
TOTALS 0.2390 $29,262 $0 $29,262
PERCENTAGE OF TOTAL SLP: 7.00%
</TABLE>
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Page 9
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
10 TRAINING & PROFESSIONAL DEVELOPMENT
<S> <C> <C> <C> <C>
a Digital Map Maintenance Routines 0.0514 $6,299 $0 $6,299
b Electronic Measurement 0.0000 $0 $0 $0
c Environmental 0.0027 $329 $0 $329
d External Training Sources 0.0000 $0 $0 $0
e Field Gas Methods 0.0000 $0 $0 $0
f Gas Sampling 0.0141 $1,732 $0 $1,732
g Health & Safety 0.0058 $710 $0 $710
h M&R Design 0.0000 $0 $0 $0
I Map Conversion QA/QC Routines 0.0000 $0 $0 $0
j Operations Assessment 0.0005 $57 $0 $57
k Risk Management 0.0005 $57 $0 $57
l Technical Guidelines 0.0039 $472 $0 $472
m Engineer Exchange Development Program 0.0000 $0 $0 $0
n NetworK Analysis 0.0000 $0 $0 $0
o Job Order Mapping 0.0000 $0 $0 $0
--------------------------------------------------------------------
TOTALS 0.0789 $9,656 $0 $9,656
PERCENTAGE OF TOTAL SLP: 2.31%
</TABLE>
<TABLE>
<CAPTION>
11 TECHNICAL PRODUCTS
<S> <C> <C> <C> <C>
a Engineering Drawing Services 0.0017 $205 $0 $205
b Lab Services - Contract 0.0033 $409 $0 $409
c Lab Services - In-House 0.0685 $8,390 $0 $8,390
d Reports and Data Preparation 0.0344 $4,209 $0 $4,209
e Columbia Meter Shop 1999 AFFILIATED PARTNER: NO
----------------------------------------------------------------------
TOTALS 0.1079 $13,213 $0 $13,213
PERCENTAGE OF TOTAL SLP: 3.16%
</TABLE>
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Page 10
<TABLE>
<CAPTION>
1998 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT
<S> <C> <C> <C> <C>
a Shared Services - Bangs 0.0012 $148 $0 $148
b Shared Services - Finance 0.0234 $2,868 $0 $2,868
c Shared Services - GMS 0.0031 $378 $0 $378
d Shared Services - IT 0.0015 $186 $0 $186
e Shared Services - Legal 0.0000 $0 $0 $0
f Shared Services - Marketing 0.0000 $0 $0 $0
g Shared Services - Technical Training 0.0059 $728 $0 $728
h State 0.0000 $0 $0 $0
I System 0.0087 $1,068 $0 $1,068
j 200 Civic Center Facility 0.0028 $346 $0 $346
-------------------------------------------------------------
.
TOTALS 0.0467 $5,721 $0 $5,721
PERCENTAGE OF TOTAL SLP: 1.37%
</TABLE>
<TABLE>
<CAPTION>
13 CAPITAL PROJECTS
<S> <C> <C> <C> <C>
a MDT 0.1000 $0 $12,245 $12,245
b Washington, PA Map Conversion 0.0000 $0 $0 $0
c M&R Design 0.0000 $0 $0 $0
d M&R Design Drawings 0.0000 $0 $0 $0
e Georgetown/Frankfort, KY 0.1961 $0 $24,014 $24,014
f Old Frankfort ESA 0.0296 $0 $3,622 $3,622
g York, PA Map Conversion 0.0000 $0 $0 $0
h Hanover, PA Map Conversion 0.0000 $0 $0 $0
I CGV GIS Needs Assessment 0.0000 $0 $0 $0
j CES 0.0000 $0 $0 $0
k State College, PA Map Conversion 0.0000 $0 $0 $0
l Gettysburg, PA Map Conversion 0.0000 $0 $0 $0
m Hagerstown, MD Map Conversion 0.0000 $0 $0 $0
n Cumberland, MD Map Conversion 0.0000 $0 $0 $0
o Lexington, KY Map Conversion 0.8167 $0 $100,000 $100,000
-------------------------------------------------------------
TOTALS 1.1424 $0 $139,881 $139,881
PERCENTAGE OF TOTAL SLP: 33.48%
</TABLE>
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Page 11
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Engineering
Services and CKY concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the services provided. The types of
measures are Cost (C) or Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, C Actual annual costs = or <
and overhead costs of all services projected annual costs in the
provided by Engineering Services. effective Service Level Plan
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly status Service Performance To participate cooperatively with Engineering
reports Reports Services to update and modify the Service Level Plan
as needed to accurately reflect changes in the level
of services requested and associated costs.
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Level of state's satisfaction with
communications, responsiveness and Q 90% met or exceeded
ratings understanding of the needs and
wants of the state
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Survey CKY as Customer survey CKY to work with shared service to define
appropriate; report expectations at time of each service request that
results annually can include completion timeline/date, cost
limitations, customer responsibilities to fulfill
service, need/timing of status reports during
project, regulatory approval, favorable internal
audits, accurate lab results and other specific
customer needs. CKY to provide survey feedback.
</TABLE>
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1999 Service Level Plan
Page 12
OTHER MATTERS
Engineering Services and CKY also intend that prior to the start of the
provision of any service as contemplated in this service level plan, the key
contacts will define expectations that may include any of the following
elements: timeline, cost limitations, customer responsibilities, timing of
status reports, customer needs, regulatory approval, favorable internal audits
or accuracy of lab results.
If necessary, Engineering Services is authorized to sign non-disclosure
agreements with external providers, such as manufacturers, on CKY's behalf.
LABOR UTILIZATION/AMENDMENTS
Successful implementation of the SLP assumes reasonably consistent utilization
of assigned FTE's during each quarter of 1999.
Should service levels exceed assigned FTE levels, every effort will be made to
meet those requirements within the current cost structure. In the event that
additional services indicate that the SLP budget will be exceeded, Engineering
Services will notify CKY for verification and approval.
Should assigned FTE levels not be utilized fully, every effort will be make the
services available to other parties and/or redirect unused FTE's to other Shared
Services units provided that the FTE skill sets are transferable; however, CKY
will be responsible for any stranded cost associated with unused or
underutilized FTE complement.
If modifications to this plan are required, Engineering Services will contact
CKY to reprioritize requested services or renegotiate costs. Amendments to this
plan will be issued upon renegotiation.
If any unforeseen circumstances require CKY to implement significant
cost-cutting measures, Engineering Services will make every attempt to implement
similar measures.
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Page 13
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CKY and Engineering Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
ENGINEERING SERVICES:
- ------------------------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Engineering Services Section
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
- ------------------------ ---------------------------- ------------------
COLUMBIA GAS OF KENTUCKY, INC.:
- ---------------------------- -----------------------------
Ziad J. Shaheen Andrew J. Sonderman
Operations Director General Counsel/Secretary
12/01/98
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1999 Service Level Plan
Page 14
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ----------------------------------------------
Joseph W. Kelly
CKY Vice President and Chief Operating Officer
- ----------------------------------------- -----------------------------------
Robert C. Skaggs Stephen A. Schmotzer
CKY President and Chief Executive Officer Executive Director, Shared Services
12/01/98
<PAGE> 288
COLUMBIA GAS
OF MARYLAND
A COLUMBIA ENERGY GROUP COMPANY
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR ENGINEERING SERVICES PROVIDED TO
COLUMBIA GAS OF MARYLAND, INC.
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Engineering Services Section and Columbia Gas of Maryland,
Inc. regarding specific types of services expected to be used, the primary
users, projected volumes, evaluation criteria and the projected cost of each of
those services for calendar year 1999. This partnership will enable Columbia Gas
of Maryland, Inc. (CMD) to have ready access to high quality, valuable services
at a fair price.
The Engineering Services Section will provide services that are: (1) requested
or agreed to by Columbia Gas of Maryland, Inc., (2) evaluated on an ongoing
basis according to the agreed-upon performance measures; and (3) priced at cost,
as required by the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Engineering Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting
Services
CUSTOMER: Columbia Gas of Maryland, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Joseph T. Sinclair
Vice President, Operations
Columbia Gas of Maryland, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Kenneth W. Christman
General Counsel
<PAGE> 289
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below. The sub-activities
for each general service are listed in the FTE Service Levels and Costs
templates on pages 4 through 10.
BRIEF SERVICE DESCRIPTION
1. PROJECTS & PROJECT MANAGEMENT - includes the planning, support,
coordination, implementation and/or management activities associated with
short or long term projects.
2. CONSULTING - includes on-site or remote technical advice, opinions,
recommendations and/or direction.
3. SHARED COMPUTER APPLICATION SUPPORT - includes operational support,
enhancement and problem investigation activities associated with shared
operations computer applications.
4. OPERATIONAL EXCELLENCE PLANNING - includes the auditing program and all
planning, reporting, measurement and evaluation activities associated with
assisting CMD with achieving its goal of operational excellence.
5. RISK MANAGEMENT - includes planning, management and coordination of third
party administrators, insurance providers and the Columbia Insurance
Company, Ltd. to address auto, property and general liability, workers'
compensation and non-traditional coverages.
6. ANALYSIS & DESIGN - includes all activities associated with Engineering or
technical analysis and facility design services.
7. EQUIPMENT & MATERIALS - includes all equipment and materials management
activities; such as: bidding, purchasing, support, new product testing and
development, troubleshooting and inventory management.
8. REGULATIONS/ STANDARDS/CODES - includes tracking, review, interpretations
and response activities associated with external regulations, standards and
codes.
<PAGE> 290
1999 Service Level Plan
Page 3
BRIEF SERVICE DESCRIPTION
9. INTERNAL STANDARDS - includes support, interpretation, documentation,
review, revision, and distribution activities associated with all internal
Corporate standards.
10. TRAINING & PROFESSIONAL DEVELOPMENT - includes all specific/specialty
training services provided which are not routinely offered by the Shared
Services Technical Training Section.
11. TECHNICAL PRODUCTS - includes all tangible technical products such as
reports, data requests, laboratory tests, equipment testing and repair
services, and engineering drawing services.
12. MANAGEMENT & CROSS-FUNCTIONAL SUPPORT - includes all activities associated
with supporting other shared services sections, state organizations or
System locations on CMD's behalf.
13. CAPITAL PROJECTS - includes the planning, support, coordination,
implementation and/or management activities associated with short or long
term projects where CMD has established a capital or suspense job order.
<PAGE> 291
1999 Service Level Plan
Page 4
FTE SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
CMD expects to use. "Volume" measures the level of each service to be provided.
The "total cost of service" is the sum of the Capital and O&M (Direct, Indirect,
and Overhead) costs. It is this "Total" amount that Engineering Services Section
will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
CMD
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT 0.02 $ 2,458 $ 0 $ 2,458
2 CONSULTING 0.12 $ 14,712 $ 0 $ 14,712
3 SHARED COMPUTER APPLICATIONS SUPPORT 0.05 $ 6,351 $ 0 $ 6,351
4 OPERATIONAL EXCELLENCE PLANNING 0.34 $ 42,014 $ 0 $ 42,014
5 RISK MANAGEMENT 0.03 $ 3,716 $ 0 $ 3,716
6 ANALYSIS & DESIGN 0.01 $ 731 $ 560 $ 1,291
7 EQUIPMENT & MATERIALS 0.04 $ 5,415 $ 0 $ 5,415
8 REGULATIONS/STANDARDS/CODES 0.03 $ 3,727 $ 0 $ 3,727
9 INTERNAL STANDARDS 0.07 $ 8,530 $ 0 $ 8,530
10 TRAINING & PROFESSIONAL DEVELOPMENT 0.00 $ 389 $ 0 $ 389
11 TECHNICAL PRODUCTS 0.02 $ 2,401 $ 0 $ 2,401
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT 0.01 $ 1,356 $ 0 $ 1,356
13 CAPITAL PROJECTS 0.56 $ 0 $ 68,013 $ 68,013
====================================================
TOTALS: 1.31 $ 91,802 $ 68,573 $160,375
</TABLE>
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Page 5
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT
a Environmental Compliance 0.0018 $ 217 $ 0 $ 217
b Electronic Measurement Data Collection System 0.0061 $ 745 $ 0 $ 745
c Safety and Health 0.0064 $ 779 $ 0 $ 779
d Standard Drawing Conversion 0.0039 $ 477 $ 0 $ 477
e Stoner Model Development 0.0004 $ 49 $ 0 $ 49
f Map Conversion 0.0000 $ 0 $ 0 $ 0
g Mobile Data Terminals 0.0000 $ 0 $ 0 $ 0
h Meter Sampling 0.0014 $ 176 $ 0 $ 176
I Automatic Meter Reading 0.0000 $ 0 $ 0 $ 0
j WMS Warehousing 0.0000 $ 0 $ 0 $ 0
k Y2K 0.0001 $ 14 $ 0 $ 14
l Temp 0.0000 $ 0 $ 0 $ 0
m Temp 0.0000 $ 0 $ 0 $ 0
n Temp 0.0000 $ 0 $ 0 $ 0
o Temp 0.0000 $ 0 $ 0 $ 0
p Temp 0.0000 $ 0 $ 0 $ 0
q Temp 0.0000 $ 0 $ 0 $ 0
r Temp 0.0000 $ 0 $ 0 $ 0
-------------------------------------------------------
TOTALS 0.0201 $ 2,458 $ 0 $ 2,458
PERCENTAGE OF TOTAL SLP: 1.53%
2 CONSULTING
a Environmental Compliance 0.0221 $ 2,702 $ 0 $ 2,702
b Electronic Measurement/AMR 0.0505 $ 6,181 $ 0 $ 6,181
c Safety and Health 0.0114 $ 1,394 $ 0 $ 1,394
d Gas Conditioning 0.0000 $ 0 $ 0 $ 0
e Operations Assessment 0.0000 $ 0 $ 0 $ 0
f M&R 0.0347 $ 4,244 $ 0 $ 4,244
g Operations 0.0011 $ 129 $ 0 $ 129
h Peak Shaving Plants 0.0005 $ 63 $ 0 $ 63
I Temp 0.0000 $ 0 $ 0 $ 0
j Temp 0.0000 $ 0 $ 0 $ 0
k Temp 0.0000 $ 0 $ 0 $ 0
l Temp 0.0000 $ 0 $ 0 $ 0
m Temp 0.0000 $ 0 $ 0 $ 0
-------------------------------------------------------
TOTALS 0.1202 $14,712 $ 0 $14,712
PERCENTAGE OF TOTAL SLP: 9.17%
</TABLE>
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Page 6
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
3 SHARED COMPUTER APPLICATION SUPPORT
a CATS 0.0029 $ 353 $ 0 $ 353
b Distributive Information System 0.0193 $ 2,367 $ 0 $ 2,367
c Electronic Measurement Software 0.0023 $ 276 $ 0 $ 276
d I&ITS, MSDS, VARS 0.0065 $ 795 $ 0 $ 795
e Mobile Data Terminals 0.0000 $ 0 $ 0 $ 0
f MICROSTATION (AM/FM/GIS) 0.0050 $ 608 $ 0 $ 608
g MMIS 0.0000 $ 0 $ 0 $ 0
h NLRS 0.0000 $ 0 $ 0 $ 0
I M&R DESIGN ASSISTANT 0.0003 $ 38 $ 0 $ 38
j RMIS & CARMA 0.0000 $ 0 $ 0 $ 0
k Stoner SynerGEE 0.0001 $ 14 $ 0 $ 14
l Network Analysis 0.0017 $ 206 $ 0 $ 206
m WLRS/EASI 0.0002 $ 30 $ 0 $ 30
n Work Management System 0.0136 $ 1,664 $ 0 $ 1,664
o Peak Shaving Plants 0.0000 $ 0 $ 0 $ 0
p Job Order Mapping 0.0000 $ 0 $ 0 $ 0
q Temp 0.0000 $ 0 $ 0 $ 0
r Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.0519 $6,351 $ 0 $ 6,351
PERCENTAGE OF TOTAL SLP: 3.96%
4 OPERATIONAL EXCELLENCE PLANNING
a Best Practices 0.0060 $ 735 $ 0 $ 735
b Field Operations Assessments 0.3031 $37,117 $ 0 $37,117
c Industry Benchmarking 0.0004 $ 49 $ 0 $ 49
d Internal Focus Group - M&R 0.0026 $ 313 $ 0 $ 313
e New Technology 0.0053 $ 646 $ 0 $ 646
f Performance Productivity Indicators 0.0100 $ 1,220 $ 0 $ 1,220
g Professional Organization Representation 0.0093 $ 1,137 $ 0 $ 1,137
h State/SSC Coordiation Meetings 0.0063 $ 776 $ 0 $ 776
I Continuous Improvement Measurements 0.0002 $ 20 $ 0 $ 20
j Temp 0.0000 $ 0 $ 0 $ 0
k Temp 0.0000 $ 0 $ 0 $ 0
l Temp 0.0000 $ 0 $ 0 $ 0
m Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.3431 $42,014 $ 0 $42,014
PERCENTAGE OF TOTAL SLP: 26.20%
</TABLE>
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Page 7
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
5 RISK MANAGEMENT
a Claims Reporting/Management 0.0113 $ 1,387 $ 0 $ 1,387
b Contract Review 0.0026 $ 315 $ 0 $ 315
c Insurance Services/Bonds 0.0066 $ 808 $ 0 $ 808
d Reserves Auditing 0.0090 $ 1,102 $ 0 $ 1,102
e Third Party Administrator Oversight 0.0008 $ 104 $ 0 $ 104
f Temp 0.0000 $ 0 $ 0 $ 0
g Temp 0.0000 $ 0 $ 0 $ 0
h Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.0303 $ 3,716 $ 0 $ 3,716
PERCENTAGE OF TOTAL SLP: 2.32%
6 ANALYSIS AND DESIGN
a Electronic Measurement /AMR 0.0000 $ 5 $ 0 $ 5
b Environmental and Industrial Hygiene 0.0001 $ 14 $ 0 $ 14
c Stray Gas Emanations Analysis 0.0039 $ 472 $ 0 $ 472
d Gaseous Material Analysis 0.0000 $ 0 $ 0 $ 0
e M&R Design 0.0065 $ 238 $554 $ 792
f M&R Design Drawings 0.0001 $ 2 $ 6 $ 8
g Temp 0.0000 $ 0 $ 0 $ 0
h Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.0105 $ 731 $560 $ 1,291
PERCENTAGE OF TOTAL SLP: 0.81%
7 EQUIPMENT AND MATERIALS
a Meter Budget and Inventory Management 0.0381 $ 4,671 $ 0 $ 4,671
b Environmental and Industrial Hygiene 0.0005 $ 65 $ 0 $ 65
c Facility Failures 0.0007 $ 82 $ 0 $ 82
d Equipment Bidding and Purchasing 0.0004 $ 50 $ 0 $ 50
e New Equipment & Materials Evaluation & Testing 0.0045 $ 548 $ 0 $ 548
f Temp 0.0000 $ 0 $ 0 $ 0
g Temp 0.0000 $ 0 $ 0 $ 0
h Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.0442 $ 5,415 $ 0 $ 5,415
PERCENTAGE OF TOTAL SLP: 3.38%
</TABLE>
<PAGE> 295
1999 Service Level Plan
Page 8
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
8 REGULATIONS/STANDARDS/CODES
a Risk Management 0.0000 $ 0 $ 0 $ 0
b AGA, API & IGT 0.0014 $ 172 $ 0 $ 172
c ANSI, ISA, IEEE & ASME 0.0003 $ 43 $ 0 $ 43
d ASHRE 0.0030 $ 370 $ 0 $ 370
e Environmental 0.0090 $ 1,102 $ 0 $ 1,102
f Pipeline Safety 0.0044 $ 539 $ 0 $ 539
g State Tariffs and Regulations 0.0001 $ 16 $ 0 $ 16
h IFGC/IFS 0.0023 $ 283 $ 0 $ 283
I Insurance Statutes 0.0000 $ 0 $ 0 $ 0
j National Fuel Gas Code 0.0018 $ 224 $ 0 $ 224
k Safety and Health 0.0080 $ 980 $ 0 $ 980
l Operations Assessments 0.0000 $ 0 $ 0 $ 0
m Temp 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
i
TOTALS 0.0304 $ 3,727 $ 0 $ 3,727
PERCENTAGE OF TOTAL SLP: 2.32%
9 INTERNAL STANDARDS
a AM/FM/GIS 0.0050 $ 616 $ 0 $ 616
b Appd. Materials for Gas Piping on Cust. Premises 0.0000 $ 0 $ 0 $ 0
d Forms 0.0138 $ 1,691 $ 0 $ 1,691
e M&R Design Manual 0.0026 $ 323 $ 0 $ 323
f Material Index Standards 0.0000 $ 0 $ 0 $ 0
g M&R Informational Memo 0.0000 $ 0 $ 0 $ 0
h Material Catalog 0.0016 $ 195 $ 0 $ 195
I Measurement Informational Guide 0.0001 $ 13 $ 0 $ 13
c Tech. Guidelines - Environmental 0.0021 $ 258 $ 0 $ 258
j Tech. Guidelines - Safety and Health 0.0068 $ 830 $ 0 $ 830
k Policy and Procedure - Leakage 0.0047 $ 572 $ 0 $ 572
l Policy and Procedure - Service 0.0011 $ 134 $ 0 $ 134
m Policy and Procedure - Plant 0.0027 $ 329 $ 0 $ 329
n Policy and Procedure - M&R 0.0102 $ 1,244 $ 0 $ 1,244
o Tech. Guidelines - Operations Assessment 0.0002 $ 20 $ 0 $ 20
p Policy and Procedure - Corrosion 0.0016 $ 194 $ 0 $ 194
q Tech. Guidelines - Risk Management 0.0147 $ 1,801 $ 0 $ 1,801
r Policy and Procedure - All Others 0.0025 $ 310 $ 0 $ 310
-----------------------------------------------------
TOTALS 0.0697 $ 8,530 $ 0 $ 8,530
PERCENTAGE OF TOTAL SLP: 5.32%
</TABLE>
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<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
10 TRAINING & PROFESSIONAL DEVELOPMENT
a Digital Map Maintenance Routines 0.0001 $ 11 $ 0 $ 11
b Electronic Measurement 0.0000 $ 0 $ 0 $ 0
c Environmental 0.0008 $ 102 $ 0 $ 102
d External Training Sources 0.0000 $ 0 $ 0 $ 0
e Field Gas Methods 0.0000 $ 0 $ 0 $ 0
f Gas Sampling 0.0000 $ 0 $ 0 $ 0
g Health & Safety 0.0018 $ 220 $ 0 $ 220
h M&R Design 0.0000 $ 0 $ 0 $ 0
I Map Conversion QA/QC Routines 0.0002 $ 20 $ 0 $ 20
j Operations Assessment 0.0001 $ 17 $ 0 $ 17
k Risk Management 0.0001 $ 17 $ 0 $ 17
l Technical Guidelines 0.0000 $ 0 $ 0 $ 0
m Engineer Exchange Development Program 0.0000 $ 0 $ 0 $ 0
n Network Analysis 0.0000 $ 0 $ 0 $ 0
o Job Order Mapping 0.0000 $ 0 $ 0 $ 0
-------------------------------------------------------
TOTALS 0.0032 $ 389 $ 0 $ 389
PERCENTAGE OF TOTAL SLP: 0.24%
11 TECHNICAL PRODUCTS
a Engineering Drawing Services 0.0003 $ 35 $ 0 $ 35
b Lab Services - Contract 0.0013 $ 154 $ 0 $ 154
c Lab Services - In-House 0.0036 $ 446 $ 0 $ 446
d Reports and Data Preparation 0.0144 $ 1,767 $ 0 $ 1,767
e Columbia Meter Shop 1999 AFFILIATED PARTNER: YES
------------------------------------------------------
TOTALS 0.0196 $ 2,401 $ 0 $ 2,401
PERCENTAGE OF TOTAL SLP: 1.50%
</TABLE>
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<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT
a Shared Services - Bangs 0.0003 $ 36 $ 0 $ 36
b Shared Services - Finance 0.0041 $ 507 $ 0 $ 507
c Shared Services - GMS 0.0007 $ 90 $ 0 $ 90
d Shared Services - IT 0.0005 $ 58 $ 0 $ 58
e Shared Services - Legal 0.0000 $ 0 $ 0 $ 0
f Shared Services - Marketing 0.0000 $ 0 $ 0 $ 0
g Shared Services - Technical Training 0.0018 $ 225 $ 0 $ 225
h State 0.0000 $ 0 $ 0 $ 0
I System 0.0027 $ 331 $ 0 $ 331
j 200 Civic Center Facility 0.0009 $ 109 $ 0 $ 109
-----------------------------------------------------
TOTALS 0.0111 $ 1,356 $ 0 $ 1,356
PERCENTAGE OF TOTAL SLP: 0.85%
13 CAPITAL PROJECTS
a MDT 0.0000 $ 0 $ 0 $ 0
b Washington, PA Map Conversion 0.0000 $ 0 $ 0 $ 0
c M&R Design 0.0000 $ 0 $ 0 $ 0
d M&R Design Drawings 0.0000 $ 0 $ 0 $ 0
e Georgetown/Frankfort, KY 0.0000 $ 0 $ 0 $ 0
f Old Frankfort ESA 0.0000 $ 0 $ 0 $ 0
g York, PA Map Conversion 0.0000 $ 0 $ 0 $ 0
h Hanover, PA Map Conversion 0.0000 $ 0 $ 0 $ 0
I CGV GIS Needs Assessment 0.0000 $ 0 $ 0 $ 0
j CES 0.0000 $ 0 $ 0 $ 0
k State College, PA Map Conversion 0.0000 $ 0 $ 0 $ 0
l Gettysburg, PA Map Conversion 0.0000 $ 0 $ 0 $ 0
m Hagerstown, MD Map Conversion 0.1607 $ 0 $ 19,683 $19,683
n Cumberland, MD Map Conversion 0.3947 $ 0 $ 48,330 $48,330
o Lexington, KY Map Conversion 0.0000 $ 0 $ 0 $ 0
-----------------------------------------------------
TOTALS 0.5554 $ 0 $ 68,013 $68,013
PERCENTAGE OF TOTAL SLP: 42.41%
</TABLE>
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1999 Service Level Plan
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KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Engineering
Services and CMD concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the services provided. The types of
measures are Cost (C) or Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Engineering Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Service Performance To participate cooperatively with Engineering Services to update and
Reports modify the Service Level Plan as needed to accurately reflect
changes in the level of services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, responsiveness and Q 90% met or exceeded ratings
understanding of the needs and wants of the state
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CMD as Customer survey CMD to work with shared service to define expectations at time of
appropriate; report each service request that can include completion timeline/date,
results annually cost limitations, customer responsibilities to fulfill service,
need/timing of status reports during project, regulatory
approval, favorable internal audits, accurate lab results and
other specific customer needs. CMD to provide survey feedback.
</TABLE>
<PAGE> 299
1999 Service Level Plan
Page 12
OTHER MATTERS
Engineering Services and CMD also intend that prior to the start of the
provision of any service as contemplated in this service level plan, the key
contacts will define expectations that may include any of the following
elements: timeline, cost limitations, customer responsibilities, timing of
status reports, customer needs, regulatory approval, favorable internal audits
or accuracy of lab results.
If necessary, Engineering Services is authorized to sign non-disclosure
agreements with external providers, such as manufacturers, on CMD's behalf.
LABOR UTILIZATION/AMENDMENTS
Successful implementation of the SLP assumes reasonably consistent utilization
of assigned FTE's during each quarter of 1999.
Should service levels exceed assigned FTE levels, every effort will be made to
meet those requirements within the current cost structure. In the event that
additional services indicate that the SLP budget will be exceeded, Engineering
Services will notify CMD for verification and approval.
Should assigned FTE levels not be utilized fully, every effort will be make the
services available to other parties and/or redirect unused FTE's to other Shared
Services units provided that the FTE skill sets are transferable; however, CMD
will be responsible for any stranded cost associated with unused or
underutilized FTE complement.
If modifications to this plan are required, Engineering Services will contact
CMD to reprioritize requested services or renegotiate costs. Amendments to this
plan will be issued upon renegotiation.
If any unforeseen circumstances require CMD to implement significant
cost-cutting measures, Engineering Services will make every attempt to implement
similar measures.
<PAGE> 300
1999 Service Level Plan
Page 13
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CMD and Engineering Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
ENGINEERING SERVICES:
- -------------------------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Engineering Services Section
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
COLUMBIA GAS OF MARYLAND, INC.:
- --------------------------------- -------------------------------------
Joseph T. Sinclair Kenneth W. Christman
Vice President, Operations General Counsel
<PAGE> 301
1999 Service Level Plan
Page 14
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------- -------------------------------------
Gary J. Robinson Stephen A. Schmotzer
CMD President and Chief Executive Executive Director, Shared Services
Officer Center
<PAGE> 302
[COLUMBIA GAS OF OHIO LOGO]
A COLUMBIA ENERGY GROUP COMPANY
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR ENGINEERING SERVICES PROVIDED TO
COLUMBIA GAS OF OHIO, INC.
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Engineering Services Section and Columbia Gas of Ohio, Inc.
regarding specific types of services expected to be used, the primary users,
projected volumes, evaluation criteria and the projected cost of each of those
services for calendar year 1999. This partnership will enable Columbia Gas of
Ohio, Inc. (COH) to have ready access to high quality, valuable services at a
fair price.
The Engineering Services Section will provide services that are: (1) requested
or agreed to by Columbia Gas of Ohio, Inc., (2) evaluated on an ongoing basis
according to the agreed-upon performance measures; and (3) priced at cost, as
required by the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Engineering Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, OH 43215
Key Customer contact is: Alan S. Steinmetz
Director, Operations
Columbia Gas of Ohio, Inc.
One Seagate, Suite 1400
Toledo, OH 43614
Key Customer contact is: R. Joseph Kuhner
Director, Operations
<PAGE> 303
1999 Service Level Plan
Page 2
Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, OH 43215
Key Customer contact is: Andrew J. Sonderman
General Counsel/Secretary
SCOPE OF SERVICES
The general services addressed by this Plan are listed below. The sub-activities
for each general service are listed in the FTE Service Levels and Costs
templates on pages 4 through 10.
BRIEF SERVICE DESCRIPTION
1. PROJECTS & PROJECT MANAGEMENT - includes the planning, support,
coordination, implementation and/or management activities associated with
short or long term projects.
2. CONSULTING - includes on-site or remote technical advice, opinions,
recommendations and/or direction.
3. SHARED COMPUTER APPLICATION SUPPORT - includes operational support,
enhancement and problem investigation activities associated with shared
operations computer applications.
4. OPERATIONAL EXCELLENCE PLANNING - includes the auditing program and all
planning, reporting, measurement and evaluation activities associated with
assisting COH with achieving its goal of operational excellence.
5. RISK MANAGEMENT - includes planning, management and coordination of third
party administrators, insurance providers and the Columbia Insurance
Company, Ltd. to address auto, property and general liability, workers'
compensation and non-traditional coverages.
6. ANALYSIS & DESIGN - includes all activities associated with Engineering or
technical analysis and facility design services.
<PAGE> 304
1999 Service Level Plan
Page 3
BRIEF SERVICE DESCRIPTION
7. EQUIPMENT & MATERIALS - includes all equipment and materials management
activities; such as: bidding, purchasing, support, new product testing and
development, troubleshooting and inventory management.
8. REGULATIONS/STANDARDS/CODES - includes tracking, review, interpretations
and response activities associated with external regulations, standards and
codes.
9. INTERNAL STANDARDS - includes support, interpretation, documentation,
review, revision, and distribution activities associated with all internal
Corporate standards.
10. TRAINING & PROFESSIONAL DEVELOPMENT - includes all specific/specialty
training services provided which are not routinely offered by the Shared
Services Technical Training Section.
11. TECHNICAL PRODUCTS - includes all tangible technical products such as
reports, data requests, laboratory tests, equipment testing and repair
services, and engineering drawing services.
12. MANAGEMENT & CROSS-FUNCTIONAL SUPPORT - includes all activities associated
with supporting other shared services sections, state organizations or
System locations on COH's behalf.
13. CAPITAL PROJECTS - includes the planning, support, coordination,
implementation and/or management activities associated with short or long
term projects where COH has established a capital or suspense job order.
<PAGE> 305
1999 Service Level Plan
Page 4
FTE SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
COH expects to use. "Volume" measures the level of each service to be provided.
The "total cost of service" is the sum of the Capital and O&M (Direct, Indirect,
and Overhead) costs. It is this "Total" amount that Engineering Services Section
will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
COH
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT 3.36 $261,444 $150,000 $411,444
2 CONSULTING 2.57 $315,211 $0 $315,211
3 SHARED COMPUTER APPLICATIONS SUPPORT 1.64 $201,120 $0 $201,120
4 OPERATIONAL EXCELLENCE PLANNING 2.69 $329,500 $0 $329,500
5 RISK MANAGEMENT 0.67 $82,645 $0 $82,645
6 ANALYSIS & DESIGN 0.34 $15,195 $26,740 $41,936
7 EQUIPMENT & MATERIALS 1.14 $139,998 $0 $139,998
8 REGULATIONS/STANDARDS/CODES 0.67 $82,281 $0 $82,281
9 INTERNAL STANDARDS 1.61 $197,032 $0 $197,032
10 TRAINING & PROFESSIONAL DEVELOPMENT 0.17 $21,131 $0 $21,131
11 TECHNICAL PRODUCTS 0.81 $99,581 $0 $99,581
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT 0.76 $93,231 $0 $93,231
13 CAPITAL PROJECTS 0.01 $0 $1,102 $1,102
========================================================
TOTALS: 16.47 $1,838,371 $177,843 $2,016,214
</TABLE>
<PAGE> 306
1999 Service Level Plan
Page 5
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT
a Environmental Compliance 0.3136 $38,405 $0 $38,405
b Electronic Measurement Data Collection System 0.4227 $51,759 $0 $51,759
c Safety and Health 0.1732 $21,203 $0 $21,203
d Standard Drawing Conversion 0.0886 $10,843 $0 $10,843
e Stoner Model Development 0.0181 $2,219 $0 $2,219
f Map Conversion 1.2250 $0 $150,000 $150,000
g Mobile Data Terminals 0.9534 $116,745 $0 $116,745
h Meter Sampling 0.1149 $14,075 $0 $14,075
I Automatic Meter Reading 0.0000 $0 $0 $0
j WMS Warehousing 0.0000 $0 $0 $0
k Stoner Tool Set 0.0000 $0 $0 $0
l Y2K 0.0506 $6,196 $0 $6,196
m Temp 0.0000 $0 $0 $0
n Temp 0.0000 $0 $0 $0
o Temp 0.0000 $0 $0 $0
p Temp 0.0000 $0 $0 $0
q Temp 0.0000 $0 $0 $0
r Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 3.3601 $261,444 $150,000 $411,444
PERCENTAGE OF TOTAL SLP: 20.41%
2 CONSULTING
a Environmental Compliance 0.4655 $57,000 $0 $57,000
b Electronic Measurement/AMR 0.4974 $60,901 $0 $60,901
c Safety and Health 0.2171 $26,584 $0 $26,584
d Gas Conditioning 0.0000 $0 $0 $0
e Operations Assessment 0.0039 $472 $0 $472
f M&R 0.8024 $98,255 $0 $98,255
g Operations 0.5880 $72,000 $0 $72,000
h Peak Shaving Plants 0.0000 $0 $0 $0
I Temp 0.0000 $0 $0 $0
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 2.5742 $315,211 $0 $315,211
PERCENTAGE OF TOTAL SLP: 15.63%
</TABLE>
<PAGE> 307
1999 Service Level Plan
Page 6
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
3 SHARED COMPUTER APPLICATION SUPPORT
a CATS 0.0651 $7,971 $0 $7,971
b Distributive Information System 0.2226 $27,260 $0 $27,260
c Electronic Measurement Software 0.0547 $6,692 $0 $6,692
d I&ITS, MSDS, VARS 0.0747 $9,144 $0 $9,144
e Mobile Data Terminals 0.3434 $42,044 $0 $42,044
f MICROSTATION (AM/FM/GIS) 0.1866 $22,846 $0 $22,846
g MMIS 0.0000 $0 $0 $0
h NLRS 0.0000 $0 $0 $0
I M&R DESIGN ASSISTANT 0.0054 $660 $0 $660
j RMIS & CARMA 0.0000 $0 $0 $0
k Stoner SynerGEE 0.0250 $3,061 $0 $3,061
l Network Analysis 0.0469 $5,748 $0 $5,748
m WLRS/EASI 0.0100 $1,220 $0 $1,220
n Work Management System 0.5832 $71,412 $0 $71,412
o Peak Shaving Plants 0.0000 $0 $0 $0
p Job Order Mapping 0.0000 $0 $0 $0
q GIS Application Development 0.0250 $3,061 $0 $3,061
r Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 1.6425 $201,120 $0 $201,120
PERCENTAGE OF TOTAL SLP: 9.98%
4 OPERATIONAL EXCELLENCE PLANNING
a Best Practices 0.1614 $19,758 $0 $19,758
b Field Operations Assessments 1.6761 $205,230 $0 $205,230
c Industry Benchmarking 0.0123 $1,510 $0 $1,510
d Internal Focus Group - M&R 0.1063 $13,018 $0 $13,018
e New Technology 0.1782 $21,816 $0 $21,816
f Performance Productivity Indicators 0.1337 $16,371 $0 $16,371
g Professional Organization Representation 0.2143 $26,241 $0 $26,241
h State/SSC Coordination Meetings 0.2048 $25,079 $0 $25,079
I Continuous Improvement Measurements 0.0039 $479 $0 $479
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 2.6909 $329,500 $0 $329,500
PERCENTAGE OF TOTAL SLP: 16.34%
</TABLE>
<PAGE> 308
1999 Service Level Plan
Page 7
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
5 RISK MANAGEMENT
a Claims Reporting/Management 0.5190 $63,552 $0 $63,552
b Contract Review 0.0566 $6,929 $0 $6,929
c Insurance Services/Bonds 0.0616 $7,548 $0 $7,548
d Reserves Auditing 0.0116 $1,417 $0 $1,417
e Third Party Administrator Oversight 0.0261 $3,200 $0 $3,200
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 0.6749 $82,645 $0 $82,645
PERCENTAGE OF TOTAL SLP: 4.10%
6 ANALYSIS AND DESIGN
a Electronic Measurement/AMR 0.0026 $317 $0 $317
b Environmental and Industrial Hygiene 0.0026 $320 $0 $320
c Stray Gas Emanations Analysis 0.0103 $1,260 $0 $1,260
d Gaseous Material Analysis 0.0180 $2,205 $0 $2,205
e M&R Design 0.2672 $9,817 $22,906 $32,722
f M&R Design Drawings 0.0418 $1,278 $3,835 $5,113
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 0.3425 $15,195 $26,740 $41,936
PERCENTAGE OF TOTAL SLP: 2.08%
7 EQUIPMENT AND MATERIALS
a Meter Budget and Inventory Management 0.8841 $108,256 $0 $108,256
b Environmental and Industrial Hygiene 0.0220 $2,696 $0 $2,696
c Facility Failures 0.0720 $8,810 $0 $8,810
d Equipment Bidding and Purchasing 0.0217 $2,657 $0 $2,657
e New Equipment & Materials Evaluation & Testing 0.1436 $17,580 $0 $17,580
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 1.1433 $139,998 $0 $139,998
PERCENTAGE OF TOTAL SLP: 6.94%
</TABLE>
<PAGE> 309
1999 Service Level Plan
Page 8
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
8 REGULATIONS/STANDARDS/CODES
a Risk Management 0.0067 $820 $0 $820
b AGA, API & IGT 0.0304 $3,726 $0 $3,726
c ANSI, ISA, IEEE & ASME 0.0063 $775 $0 $775
d ASHRE 0.0726 $8,884 $0 $8,884
e Environmental 0.1876 $22,971 $0 $22,971
f Pipeline Safety 0.1898 $23,241 $0 $23,241
g State Tariffs and Regulations 0.0026 $318 $0 $318
h IFGC/IFS 0.0305 $3,740 $0 $3,740
I Insurance Statutes 0.0000 $0 $0 $0
j National Fuel Gas Code 0.0278 $3,406 $0 $3,406
k Safety and Health 0.1176 $14,400 $0 $14,400
l Operations Assessments 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
i ---------------------------------------------------------
TOTALS 0.6720 $82,281 $0 $82,281
PERCENTAGE OF TOTAL SLP: 4.08%
9 INTERNAL STANDARDS
a AM/FM/GIS 0.1520 $18,611 $0 $18,611
b Appd. Materials for Gas Piping on Cust. Premises 0.0000 $0 $0 $0
c Forms 0.3758 $46,019 $0 $46,019
d M&R Design Manual 0.0599 $7,335 $0 $7,335
e Material Index Standards 0.0000 $0 $0 $0
f M&R Informational Memo 0.0000 $0 $0 $0
g Material Catalog 0.0377 $4,617 $0 $4,617
h Measurement Informational Guide 0.0073 $899 $0 $899
i Tech. Guidelines - Environmental 0.0979 $11,988 $0 $11,988
j Tech. Guidelines - Safety and Health 0.1542 $18,877 $0 $18,877
k Policy and Procedure - Leakage 0.2633 $32,236 $0 $32,236
l Policy and Procedure - Service 0.0590 $7,222 $0 $7,222
m Policy and Procedure - Plant 0.1126 $13,782 $0 $13,782
n Policy and Procedure - M&R 0.1282 $15,700 $0 $15,700
o Tech. Guidelines - Operations Assessment 0.0039 $479 $0 $479
p Policy and Procedure - Corrosion 0.0017 $203 $0 $203
q Tech. Guidelines - Risk Management 0.0557 $6,820 $0 $6,820
r Policy And Procedure - All Others 0.1000 $12,245 $0 $12,245
---------------------------------------------------------
TOTALS 1.6091 $197,032 $0 $197,032
PERCENTAGE OF TOTAL SLP: 9.77%
</TABLE>
<PAGE> 310
1999 Service Level Plan
Page 9
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
10 TRAINING & PROFESSIONAL DEVELOPMENT
a Digital Map Maintenance Routines 0.0370 $4,531 $0 $4,531
b Electronic Measurement 0.0000 $0 $0 $0
c Environmental 0.0189 $2,312 $0 $2,312
d External Training Sources 0.0000 $0 $0 $0
e Field Gas Methods 0.0000 $0 $0 $0
f Gas Sampling 0.0051 $630 $0 $630
g Health & Safety 0.0806 $9,864 $0 $9,864
h M&R Design 0.0000 $0 $0 $0
I Map Conversion QA/QC Routines 0.0245 $2,998 $0 $2,998
j Operations Assessment 0.0033 $398 $0 $398
k Risk Management 0.0033 $398 $0 $398
l Technical Guidelines 0.0000 $0 $0 $0
m Engineer Exchange Development Program 0.0000 $0 $0 $0
n Network Analysis 0.0000 $0 $0 $0
o Job Order Mapping 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 0.1726 $21,131 $0 $21,131
PERCENTAGE OF TOTAL SLP: 1.05%
11 TECHNICAL PRODUCTS
a Engineering Drawing Services 0.0644 $7,884 $0 $7,884
b Lab Services - Contract 0.0441 $5,398 $0 $5,398
c Lab Services - In-House 0.2184 $26,740 $0 $26,740
d Reports and Data Preparation 0.4864 $59,559 $0 $59,559
e Columbia Meter Shop 1999 AFFILIATED PARTNER: YES
----------------------------------------------------------
TOTALS 0.8133 $99,581 $0 $99,581
PERCENTAGE OF TOTAL SLP: 4.94%
</TABLE>
<PAGE> 311
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT
a Shared Services - Bangs 0.2365 $28,957 $0 $28,957
b Shared Services - Finance 0.2902 $35,533 $0 $35,533
c Shared Services - GMS 0.0525 $6,431 $0 $6,431
d Shared Services - IT 0.0106 $1,294 $0 $1,294
e Shared Services - Legal 0.0283 $3,464 $0 $3,464
f Shared Services - Marketing 0.0154 $1,890 $0 $1,890
g Shared Services - Technical Training 0.0417 $5,102 $0 $5,102
h State 0.0000 $0 $0 $0
I System 0.0664 $8,129 $0 $8,129
j 200 Civic Center Facility 0.0199 $2,431 $0 $2,431
---------------------------------------------------------
TOTALS 0.7614 $93,231 $0 $93,231
PERCENTAGE OF TOTAL SLP: 4.62%
13 CAPITAL PROJECTS
a MDT 0.0000 $0 $0 $0
b Washington, PA Map Conversion 0.0000 $0 $0 $0
c M&R Design 0.0000 $0 $0 $0
d M&R Design Drawings 0.0000 $0 $0 $0
e Georgetown/Frankfort, KY 0.0000 $0 $0 $0
f Old Frankfort ESA 0.0000 $0 $0 $0
g York, PA Map Conversion 0.0000 $0 $0 $0
h Hanover, PA Map Conversion 0.0000 $0 $0 $0
I CGV GIS Needs Assessment 0.0000 $0 $0 $0
j CES 0.0090 $0 $1,102 $1,102
k State College, PA Map Conversion 0.0000 $0 $0 $0
l Gettysburg, PA Map Conversion 0.0000 $0 $0 $0
m Hagerstown, MD Map Conversion 0.0000 $0 $0 $0
n Cumberland, MD Map Conversion 0.0000 $0 $0 $0
o Lexington, KY Map Conversion 0.0000 $0 $0 $0
---------------------------------------------------------
TOTALS 0.0090 $0 $1,102 $1,102
PERCENTAGE OF TOTAL SLP: 0.05%
</TABLE>
<PAGE> 312
1999 Service Level Plan
Page 11
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Engineering
Services and COH concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the services provided. The types of
measures are Cost (C) or Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all services C Actual annual costs = or <
provided by Engineering Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with Engineering Services
reports Reports to update and modify the Service Level Plan as needed to
accurately reflect changes in the level of services
requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, Q 90% met or exceeded ratings
responsiveness and understanding of the needs and wants of
the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey COH as Customer survey COH to work with shared service to define
appropriate; report expectations at time of each service request that can
results annually include completion timeline/date, cost limitations,
customer responsibilities to fulfill service, need/timing
of status reports during project, regulatory approval,
favorable internal audits, accurate lab results and other
specific customer needs. COH to provide survey
feedback.
</TABLE>
<PAGE> 313
1999 Service Level Plan
Page 12
OTHER MATTERS
Engineering Services and COH also intend that prior to the start of the
provision of any service as contemplated in this service level plan, the key
contacts will define expectations that may include any of the following
elements: timeline, cost limitations, customer responsibilities, timing of
status reports, customer needs, regulatory approval, favorable internal audits
or accuracy of lab results.
If necessary, Engineering Services is authorized to sign non-disclosure
agreements with external providers, such as manufacturers, on COH's behalf.
LABOR UTILIZATION/AMENDMENTS
Successful implementation of the SLP assumes reasonably consistent utilization
of assigned FTE's during each quarter of 1999.
Should service levels exceed assigned FTE levels, every effort will be made to
meet those requirements within the current cost structure. In the event that
additional services indicate that the SLP budget will be exceeded, Engineering
Services will notify COH for verification and approval.
Should assigned FTE levels not be utilized fully, every effort will be make the
services available to other parties and/or redirect unused FTE's to other Shared
Services units provided that the FTE skill sets are transferable; however, COH
will be responsible for any stranded cost associated with unused or
underutilized FTE complement.
If modifications to this plan are required, Engineering Services will contact
COH to reprioritize requested services or renegotiate costs. Amendments to this
plan will be issued upon renegotiation.
If any unforeseen circumstances require COH to implement significant
cost-cutting measures, Engineering Services will make every attempt to implement
similar measures.
<PAGE> 314
1999 Service Level Plan
Page 13
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; COH and Engineering Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
ENGINEERING SERVICES:
- ------------------------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Engineering Services Section
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
<PAGE> 315
1999 Service Level Plan
Page 14
COLUMBIA GAS OF OHIO, INC.:
- ------------------------------------- -------------------------------------
Alan S. Steinmetz R. Joseph Kuhner
Director, Operations Director, Operations
- -------------------------------------
Andrews J. Sonderman
General Counsel/Secretary
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ----------------------------------------- -----------------------------------
Robert C. Skaggs Stephen A. Schmotzer
COH President and Chief Executive Officer Executive Director, Shared Services
<PAGE> 316
[COLUMBIA GAS OF PENNSYLVANIA LOGO]
A COLUMBIA ENERGY GROUP COMPANY
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
FOR ENGINEERING SERVICES PROVIDED TO
COLUMBIA GAS OF PENNSYLVANIA, INC.
OVERVIEW
This Service Level Plan is the primary means of communicating the mutual
expectations of the Engineering Services Section and Columbia Gas of
Pennsylvania, Inc. regarding specific types of services expected to be used, the
primary users, projected volumes, evaluation criteria and the projected cost of
each of those services for calendar year 1999. This partnership will enable
Columbia Gas of Pennsylvania, Inc. (CPA) to have ready access to high quality,
valuable services at a fair price.
The Engineering Services Section will provide services that are: (1) requested
or agreed to by Columbia Gas of Pennsylvania, Inc., (2) evaluated on an ongoing
basis according to the agreed-upon performance measures; and (3) priced at cost,
as required by the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Engineering Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Joseph T. Sinclair
Vice President, Operations
Columbia Gas of Pennsylvania, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Kenneth W. Christman
General Counsel
<PAGE> 317
1999 Service Level Plan
Page 2
SCOPE OF SERVICES
The general services addressed by this Plan are listed below. The sub-activities
for each general service are listed in the FTE Service Levels and Costs
templates on pages 4 through 10.
BRIEF SERVICE DESCRIPTION
1. PROJECTS & PROJECT MANAGEMENT - includes the planning, support,
coordination, implementation and/or management activities associated with
short or long term projects.
2. CONSULTING - includes on-site or remote technical advice, opinions,
recommendations and/or direction.
3. SHARED COMPUTER APPLICATION SUPPORT - includes operational support,
enhancement and problem investigation activities associated with shared
operations computer applications.
4. OPERATIONAL EXCELLENCE PLANNING - includes the auditing program and all
planning, reporting, measurement and evaluation activities associated with
assisting CPA with achieving its goal of operational excellence.
5. RISK MANAGEMENT - includes planning, management and coordination of third
party administrators, insurance providers and the Columbia Insurance
Company, Ltd. to address auto, property and general liability, workers'
compensation and non-traditional coverages.
6. ANALYSIS & DESIGN - includes all activities associated with Engineering or
technical analysis and facility design services.
7. EQUIPMENT & MATERIALS - includes all equipment and materials management
activities; such as: bidding, purchasing, support, new product testing and
development, troubleshooting and inventory management.
8. REGULATIONS/ STANDARDS/CODES - includes tracking, review, interpretations
and response activities associated with external regulations, standards and
codes.
<PAGE> 318
1999 Service Level Plan
Page 3
9. INTERNAL STANDARDS - includes support, interpretation, documentation,
review, revision, and distribution activities associated with all internal
Corporate standards.
10. TRAINING & PROFESSIONAL DEVELOPMENT - includes all specific/specialty
training services provided which are not routinely offered by the Shared
Services Technical Training Section.
11. TECHNICAL PRODUCTS - includes all tangible technical products such as
reports, data requests, laboratory tests, equipment testing and repair
services, and engineering drawing services.
12. MANAGEMENT & CROSS-FUNCTIONAL SUPPORT - includes all activities associated
with supporting other shared services sections, state organizations or
System locations on CPA's behalf.
13. CAPITAL PROJECTS - includes the planning, support, coordination,
implementation and/or management activities associated with short or long
term projects where CPA has established a capital or suspense job order.
<PAGE> 319
1999 Service Level Plan
Page 4
FTE SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost for each service
CPA expects to use. "Volume" measures the level of each service to be provided.
The "total cost of service" is the sum of the Capital and O&M (Direct, Indirect,
and Overhead) costs. It is this "Total" amount that Engineering Services Section
will monitor through Quarterly Service Performance Reports.
<TABLE>
<CAPTION>
CPA
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT 0.82 $100,956 $0 $100,956
2 CONSULTING 1.23 $150,276 $0 $150,276
3 SHARED COMPUTER APPLICATIONS SUPPORT 0.64 $78,955 $0 $78,955
4 OPERATIONAL EXCELLENCE PLANNING 1.81 $221,802 $0 $221,802
5 RISK MANAGEMENT 0.14 $16,634 $0 $16,634
6 ANALYSIS & DESIGN 0.15 $8,311 $10,416 $18,726
7 EQUIPMENT & MATERIALS 0.35 $42,556 $0 $42,556
8 REGULATIONS/STANDARDS/CODES 0.41 $50,341 $0 $50,341
9 INTERNAL STANDARDS 0.69 $84,936 $0 $84,936
10 TRAINING & PROFESSIONAL DEVELOPMENT 0.11 $14,049 $0 $14,049
11 TECHNICAL PRODUCTS 0.33 $40,772 $0 $40,772
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT 0.14 $17,515 $0 $17,515
13 CAPITAL PROJECTS 2.67 $0 $327,174 $327,174
=======================================================
TOTALS: 9.51 $827,102 $337,590 $1,164,692
</TABLE>
<PAGE> 320
1999 Service Level Plan
Page 5
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
1 PROJECTS & PROJECT MANAGEMENT
a Environmental Compliance 0.3147 $38,531 $0 $38,531
b Electronic Measurement Data Collection System 0.0938 $11,487 $0 $11,487
c Safety and Health 0.1238 $15,163 $0 $15,163
d Standard Drawing Conversion 0.0443 $5,419 $0 $5,419
e Stoner Model Development 0.0046 $557 $0 $557
f Map Conversion 0.0000 $0 $0 $0
g Mobile Data Terminals 0.1427 $17,479 $0 $17,479
h Meter Sampling 0.0472 $5,778 $0 $5,778
I Automatic Meter Reading 0.0051 $627 $0 $627
j WMS Warehousing 0.0230 $2,817 $0 $2,817
k Stoner Tool Set 0.0000 $0 $0 $0
l Y2K 0.0253 $3,098 $0 $3,098
m Temp 0.0000 $0 $0 $0
n Temp 0.0000 $0 $0 $0
o Temp 0.0000 $0 $0 $0
p Temp 0.0000 $0 $0 $0
q Temp 0.0000 $0 $0 $0
r Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 0.8245 $100,956 $0 $100,956
PERCENTAGE OF TOTAL SLP: 8.67%
2 CONSULTING
a Environmental Compliance 0.2939 $35,991 $0 $35,991
b Electronic Measurement/AMR 0.2427 $29,722 $0 $29,722
c Safety and Health 0.1620 $19,840 $0 $19,840
d Gas Conditioning 0.0322 $3,937 $0 $3,937
e Operations Assessment 0.0000 $0 $0 $0
f M&R 0.2875 $35,207 $0 $35,207
g Operations 0.2089 $25,579 $0 $25,579
h Peak Shaving Plants 0.0000 $0 $0 $0
I Temp 0.0000 $0 $0 $0
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 1.2273 $150,276 $0 $150,276
PERCENTAGE OF TOTAL SLP: 12.90%
</TABLE>
<PAGE> 321
1999 Service Level Plan
Page 6
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
3 SHARED COMPUTER APPLICATION SUPPORT
a CATS 0.0325 $3,984 $0 $3,984
b Distributive Information System 0.1398 $17,115 $0 $17,115
c Electronic Measurement Software 0.0347 $4,252 $0 $4,252
d I&ITS, MSDS, VARS 0.0180 $2,208 $0 $2,208
e Mobile Data Terminals 0.0884 $10,824 $0 $10,824
f MICROSTATION (AM/FM/GIS) 0.1016 $12,441 $0 $12,441
g MMIS 0.0000 $0 $0 $0
h NLRS 0.0000 $0 $0 $0
I M&R DESIGN ASSISTANT 0.0025 $312 $0 $312
j RMIS & CARMA 0.0000 $0 $0 $0
k Stoner SynerGEE 0.0408 $4,997 $0 $4,997
l Network Analysis 0.0259 $3,167 $0 $3,167
m WLRS/EASI 0.0029 $351 $0 $351
n Work Management System 0.1288 $15,771 $0 $15,771
o Peak Shaving Plants 0.0000 $0 $0 $0
p Job Order Mapping 0.0039 $472 $0 $472
q GIS Application Development 0.0250 $3,061 $0 $3,061
r Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 0.6448 $78,955 $0 $78,955
PERCENTAGE OF TOTAL SLP: 6.78%
4 OPERATIONAL EXCELLENCE PLANNING
a Best Practices 0.0690 $8,445 $0 $8,445
b Field Operations Assessments 1.2707 $155,592 $0 $155,592
c Industry Benchmarking 0.0046 $557 $0 $557
d Internal Focus Group - M&R 0.0308 $3,773 $0 $3,773
e New Technology 0.0946 $11,583 $0 $11,583
f Performance Productivity Indicators 0.1211 $14,832 $0 $14,832
g Professional Organization Representation 0.1054 $12,901 $0 $12,901
h State/SSC Coordination Meetings 0.1133 $13,878 $0 $13,878
I Continuous Improvement Measurements 0.0020 $239 $0 $239
j Temp 0.0000 $0 $0 $0
k Temp 0.0000 $0 $0 $0
l Temp 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 1.8114 $221,802 $0 $221,802
PERCENTAGE OF TOTAL SLP: 19.04%
</TABLE>
<PAGE> 322
1999 Service Level Plan
Page 7
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
5 RISK MANAGEMENT
a Claims Reporting/Management 0.0654 $8,010 $0 $8,010
b Contract Review 0.0129 $1,575 $0 $1,575
c Insurance Services/Bonds 0.0391 $4,790 $0 $4,790
d Reserves Auditing 0.0090 $1,102 $0 $1,102
e Third Party Administrator Oversight 0.0094 $1,156 $0 $1,156
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 0.1358 $16,634 $0 $16,634
PERCENTAGE OF TOTAL SLP: 1.43%
6 ANALYSIS AND DESIGN
a Electronic Measurement /AMR 0.0006 $69 $0 $69
b Environmental and Industrial Hygiene 0.0064 $789 $0 $789
c Stray Gas Emanations Analysis 0.0154 $1,890 $0 $1,890
d Gaseous Material Analysis 0.0090 $1,102 $0 $1,102
e M&R Design 0.1211 $4,449 $10,380 $14,829
f M&R Design Drawings 0.0004 $12 $35 $47
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 0.1529 $8,311 $10,416 $18,726
PERCENTAGE OF TOTAL SLP: 1.61%
7 EQUIPMENT AND MATERIALS
a Meter Budget and Inventory Management 0.2471 $30,261 $0 $30,261
b Environmental and Industrial Hygiene 0.0110 $1,346 $0 $1,346
c Facility Failures 0.0120 $1,472 $0 $1,472
d Equipment Bidding and Purchasing 0.0055 $679 $0 $679
e New Equipment & Materials Evaluation & Testing 0.0718 $8,798 $0 $8,798
f Temp 0.0000 $0 $0 $0
g Temp 0.0000 $0 $0 $0
h Temp 0.0000 $0 $0 $0
-------------------------------------------------------
TOTALS 0.3475 $42,556 $0 $42,556
PERCENTAGE OF TOTAL SLP: 3.65%
</TABLE>
<PAGE> 323
1999 Service Level Plan
Page 8
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
8 REGULATIONS/STANDARDS/CODES
a Risk Management 0.0000 $0 $0 $0
b AGA, API & IGT 0.0159 $1,953 $0 $1,953
c ANSI, ISA, IEEE & ASME 0.0042 $512 $0 $512
d ASHRE 0.0806 $9,872 $0 $9,872
e Environmental 0.1042 $12,759 $0 $12,759
f Pipeline Safety 0.0596 $7,298 $0 $7,298
g State Tariffs and Regulations 0.0016 $192 $0 $192
h IFGC/IFS 0.0281 $3,439 $0 $3,439
I Insurance Statutes 0.0000 $0 $0 $0
j National Fuel Gas Code 0.0247 $3,027 $0 $3,027
k Safety and Health 0.0922 $11,290 $0 $11,290
l Operations Assessments 0.0000 $0 $0 $0
m Temp 0.0000 $0 $0 $0
-------------------------------------------------------
i
TOTALS 0.4111 $50,341 $0 $50,341
PERCENTAGE OF TOTAL SLP: 4.32%
9 INTERNAL STANDARDS
a AM/FM/GIS 0.0707 $8,657 $0 $8,657
b Appd. Materials for Gas Piping on Cust. Premises 0.0000 $0 $0 $0
d Forms 0.1114 $13,645 $0 $13,645
e M&R Design Manual 0.0299 $3,666 $0 $3,666
f Material Index Standards 0.0000 $0 $0 $0
g M&R Informational Memo 0.0000 $0 $0 $0
h Material Catalog 0.0179 $2,190 $0 $2,190
I Measurement Informational Guide 0.0016 $198 $0 $198
c Tech. Guidelines - Environmental 0.0639 $7,824 $0 $7,824
j Tech. Guidelines - Safety and Health 0.0770 $9,432 $0 $9,432
k Policy and Procedure - Leakage 0.0561 $6,872 $0 $6,872
l Policy and Procedure - Service 0.0131 $1,605 $0 $1,605
m Policy and Procedure - Plant 0.0324 $3,971 $0 $3,971
n Policy and Procedure - M&R 0.1094 $13,396 $0 $13,396
o Tech. Guidelines - Operations Assessment 0.0020 $239 $0 $239
p Policy and Procedure - Corrosion 0.0208 $2,546 $0 $2,546
q Tech. Guidelines - Risk Management 0.0583 $7,139 $0 $7,139
r Policy and Procedure - All Others 0.0290 $3,554 $0 $3,554
-------------------------------------------------------
TOTALS 0.6936 $84,936 $0 $84,936
PERCENTAGE OF TOTAL SLP: 7.29%
</TABLE>
<PAGE> 324
1999 Service Level Plan
Page 9
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
10 TRAINING & PROFESSIONAL DEVELOPMENT
a Digital Map Maintenance Routines 0.0129 $1,575 $0 $1,575
b Electronic Measurement 0.0000 $0 $0 $0
c Environmental 0.0094 $1,156 $0 $1,156
d External Training Sources 0.0000 $0 $0 $0
e Field Gas Methods 0.0000 $0 $0 $0
f Gas Sampling 0.0000 $0 $0 $0
g Health & Safety 0.0203 $2,491 $0 $2,491
h M&R Design 0.0000 $0 $0 $0
I Map Conversion QA/QC Routines 0.0020 $239 $0 $239
j Operations Assessment 0.0016 $200 $0 $200
k Risk Management 0.0016 $200 $0 $200
l Technical Guidelines 0.0000 $0 $0 $0
m Engineer Exchange Development Program 0.0000 $0 $0 $0
n Network Analysis 0.0000 $0 $0 $0
o Job Order Mapping 0.0669 $8,188 $0 $8,188
-------------------------------------------------------
TOTALS 0.1147 $14,049 $0 $14,049
PERCENTAGE OF TOTAL SLP: 1.21%
11 TECHNICAL PRODUCTS
a Engineering Drawing Services 0.0200 $2,446 $0 $2,446
b Lab Services - Contract 0.0143 $1,753 $0 $1,753
c Lab Services - In-House 0.1223 $14,977 $0 $14,977
d Reports and Data Preparation 0.1764 $21,597 $0 $21,597
e Columbia Meter Shop 1999 AFFILIATED PARTNER: YES
-------------------------------------------------------
TOTALS 0.3330 $40,772 $0 $40,772
PERCENTAGE OF TOTAL SLP: 3.50%
</TABLE>
<PAGE> 325
1999 Service Level Plan
Page 10
<TABLE>
<CAPTION>
1999 ENGINEERING SERVICES BUDGET PROJECTED PROJECTED PROJECTED PROJECTED
AND SERVICE O&M CAPITAL TOTAL COST
SERVICE DESCRIPTION VOLUME COSTS COSTS OF SERVICE
NO. (FTE) ($) ($) ($)
<S> <C> <C> <C> <C>
12 MANAGEMENT & CROSS FUNCTIONAL SUPPORT
a Shared Services - Bangs 0.0033 $405 $0 $405
b Shared Services - Finance 0.0643 $7,873 $0 $7,873
c Shared Services - GMS 0.0088 $1,072 $0 $1,072
d Shared Services - IT 0.0053 $650 $0 $650
e Shared Services - Legal 0.0000 $0 $0 $0
f Shared Services - Marketing 0.0000 $0 $0 $0
g Shared Services - Technical Training 0.0208 $2,549 $0 $2,549
h State 0.0000 $0 $0 $0
I System 0.0306 $3,751 $0 $3,751
j 200 Civic Center Facility 0.0099 $1,214 $0 $1,214
-------------------------------------------------------
TOTALS 0.1430 $17,515 $0 $17,515
PERCENTAGE OF TOTAL SLP: 1.50%
13 CAPITAL PROJECTS
a MDT 0.0000 $0 $0 $0
b Washington, PA Map Conversion 0.0000 $0 $0 $0
c M&R Design 0.0000 $0 $0 $0
d M&R Design Drawings 0.0000 $0 $0 $0
e Georgetown/Frankfort, KY 0.0000 $0 $0 $0
f Old Frankfort ESA 0.0000 $0 $0 $0
g York, PA Map Conversion 0.0000 $0 $0 $0
h Hanover, PA Map Conversion 0.0356 $0 $4,360 $4,360
I CGV GIS Needs Assessment 0.0000 $0 $0 $0
j CES 0.0000 $0 $0 $0
k State College, PA Map Conversion 0.1246 $0 $15,260 $15,260
l Gettysburg, PA Map Conversion 0.1029 $0 $12,600 $12,600
m Hagerstown, MD Map Conversion 0.0000 $0 $0 $0
n Cumberland, MD Map Conversion 0.0000 $0 $0 $0
o Lexington, KY Map Conversion 0.0000 $0 $0 $0
p Other CPA Map Conversion 2.4088 $0 $294,954 $294,954
-------------------------------------------------------
TOTALS 2.6719 $0 $327,174 $327,174
PERCENTAGE OF TOTAL SLP: 28.09%
</TABLE>
<PAGE> 326
1999 Service Level Plan
Page 11
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Engineering
Services and CPA concur will be used as the basis to monitor, evaluate and
continuously improve the performance of the services provided. The types of
measures are Cost (C) or Quality (Q).
OVERALL PERFORMANCE MEASURE
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct, indirect, and overhead costs of all C Actual annual costs = or <
services provided by Engineering Services. projected annual costs in the
effective Service Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with Engineering Services
reports Reports to update and modify the Service Level Plan as needed
to accurately reflect changes in the level of services
requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of state's satisfaction with communications, Q 90% met or exceeded ratings
responsiveness and understanding of the needs and wants
of the state
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Survey CPA as Customer survey CPA to work with shared service to define expectations
appropriate; report at time of each service request that include
results annually completion timeline/date, cost limitations, customer
responsibilities to fulfill service, need/timing of status
reports during project, regulatory approval, favorable
internal audits, accurate lab results and other specific
customer needs. CPA to provide survey feedback.
</TABLE>
<PAGE> 327
1999 Service Level Plan
Page 12
OTHER MATTERS
Engineering Services and CPA also intend that prior to the start of the
provision of any service as contemplated in this service level plan, the key
contacts will define expectations that may include any of the following
elements: timeline, cost limitations, customer responsibilities, timing of
status reports, customer needs, regulatory approval, favorable internal audits
or accuracy of lab results.
If necessary, Engineering Services is authorized to sign non-disclosure
agreements with external providers, such as manufacturers, on CPA's behalf.
LABOR UTILIZATION/AMENDMENTS
Successful implementation of the SLP assumes reasonably consistent utilization
of assigned FTE's during each quarter of 1999.
Should service levels exceed assigned FTE levels, every effort will be made to
meet those requirements within the current cost structure. In the event that
additional services indicate that the SLP budget will be exceeded, Engineering
Services will notify CPA for verification and approval.
Should assigned FTE levels not be utilized fully, every effort will be make the
services available to other parties and/or redirect unused FTE's to other Shared
Services units provided that the FTE skill sets are transferable; however, CPA
will be responsible for any stranded cost associated with unused or
underutilized FTE complement.
If modifications to this plan are required, Engineering Services will contact
CPA to reprioritize requested services or renegotiate costs. Amendments to this
plan will be issued upon renegotiation.
If any unforeseen circumstances require CPA to implement significant
cost-cutting measures, Engineering Services will make every attempt to implement
similar measures.
<PAGE> 328
1999 Service Level Plan
Page 13
EMPLOYEE COMMITMENT
Recognizing the dedication and trust required to make this partnership
successful; CPA and Engineering Services representatives, by signing below,
acknowledge their commitment to fulfilling the expectations and undertakings
reflected in this Plan.
ENGINEERING SERVICES:
- -------------------
Kathryn I. Shroyer
General Manager, Consulting Services
Engineering Services Section
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
- ----------------------- ------------------------ -----------------------
COLUMBIA GAS OF PENNSYLVANIA, INC.:
- -------------------------------------- ------------------------------------
Joseph T. Sinclair Kenneth W. Christman
Vice President, Operations General Counsel
<PAGE> 329
1999 Service Level Plan
Page 14
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- -------------------------------------- ---------------------------------------
Gary J. Robinson Stephen A. Schmotzer
CPA President and Chief Executive Executive Director, Shared Services
Officer Center
<PAGE> 330
[Columbia Gas of Virginia Logo]
1999 SERVICE LEVEL PLAN
for Sales Support Services provided to
Columbia Gas of Virginia, Inc.
OVERVIEW
The keystone of effective shared service arrangements is a strong
customer-service orientation. The shared services approach incorporates
mechanisms for:
- - Enhanced understanding and effective management of costs;
- - Continuously improving service quality;
- - Encouraging personal accountability.
If these objectives are to be met, it is essential to develop enhanced methods
of communicating between the operating companies and service providers.
This Service Level Plan (SLP) is a primary means of communication, incorporating
the mutual expectations of the Sales Support Service Section and Columbia Gas of
Virginia, Inc. regarding specific types of services expected to be used, the
primary users, projected allocations, evaluation criteria and the projected cost
of each of those services. A strong provider-customer relationship built upon
the discussions and understandings reflected in this Plan will better enable the
distribution companies to have access to highly valued services at low cost.
Through the Shared Services Center (SSC), services will be provided that are:
- - Requested or agreed to by the operating company customer;
- - Evaluated on an ongoing basis according to the agreed-upon performance
measures;
- - Priced at cost, as required by the Public Utility Holding Company Act
of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Sales Support Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Provider Contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Virginia, Inc.
800 Moorefield Park Dr.
Richmond, VA 23235-0674
Key Customer Contact is: Philip J. Iracane.
<PAGE> 331
Vice President, Sales and Service
1999 SLP Page 2 July 20, 1999
Columbia Gas of Virginia, Inc.
Sales and Service
<PAGE> 332
SCOPE OF SERVICES
The services addressed by this Plan are listed below. To facilitate
communication and accountability, the person(s) primarily responsible for
providing the service and the primary recipient(s) of the service are identified
for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Consulting Services - Market Segments: To provide Segment Consultants CGV State Sales Organization.
state organization with technical expertise within
specific market segments and assist state
organization with its sales objectives and program
development.
Market Research and Customer Information: Market Research and Customer CGV State Sales Organization.
To identify and coordinate the use of outside market Information Consultants
research firms to meet the needs of the state
organization. To communicate and interpret relevant
customer information to assist with sales and
marketing planning.
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table is a summary of the projected allocations and annual cost to provide
the Sales Support services detailed in the table below. "Direct" costs are those
costs Sales Support will incur explicitly to provide the specific service, such
as hourly labor rates, computer-related charges and out-of-the pocket expenses.
"Overhead" costs represent the proportionate share of the costs incurred to
support all of the services, such as building costs, labor benefits, and the
expenses of administering the SSC. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and Overhead costs. It is the
Total amount Sales Support will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
1999
SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
LABOR COST BENEFIT & GM DIRECT COST OVERHEAD COSTS TOTAL COST OF
ALLOCATION SERVICE
<S> <C> <C> <C> <C> <C>
CGV Sales $96,617 $26,826 $103,605 $22,924 $249,972
Support Services
</TABLE>
1999 SLP Page 3 July 20, 1999
Columbia Gas of Virginia, Inc.
Sales and Service
<PAGE> 333
KEY PERFORMANCE MEASURES
This section describes the key measures that Sales Support and Customer concur
will be used as the basis to monitor, evaluate and continuously improve the
performance of the services provided. The types of measures are Cost, Quality,
or Time.
PERFORMANCE MEASURES
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
<S> <C> <C>
The sum of all direct and indirect costs of Cost. Actual annual costs [less than or equal to]
all services provided by the Sales Support projected annual costs in the executed
Shared Services Unit. Service Level Plan.
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Quarterly status reports. Service Performance Reports. To participate cooperatively with
Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the
level of services requested and
associated costs.
</TABLE>
<TABLE>
<CAPTION>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
<S> <C> <C>
Level of State's satisfaction with Quality/Time 90% met or exceeded ratings
communication, responsiveness, and
understanding of the needs and wants of the
customer
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Survey of Customers as appropriate; report Customer survey Customer to work with Sales Support
results annually to define expectations at the time of
each service request. Negotiated
expectations can include completion
timeline/date, Cost limitations,
customer responsibilities to
fulfill service, need/timing of
status reports during project and
other specific customer needs.
Customer to provide feedback.
</TABLE>
1999 SLP Page 4 July 20, 1999
Columbia Gas of Virginia, Inc.
Sales and Service
<PAGE> 334
OTHER MATTERS
Sales Support and Customer also intend that prior to the start of the provision
of any service as contemplated in the Service Level Plan, the Primary Sales
Support contact and the Primary Customer contact will define expectations that
could include any of the following elements:
- - Timeline;
- - Cost limitations;
- - Customer responsibilities;
- - Timing and status reports;
- - Customer needs;
- - Regulatory approval;
- - Favorable internal audits.
MODIFICATIONS TO THE PLAN
This Service Level Plan anticipates a service level allocation. The Sales
Support Section will monitor customer usage and, if usage is projected to exceed
stated level, Sales Support will contact the Customer to reprioritize the
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to the Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of April 24,
2000.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Sales Support representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------------ --------------------------------------
General Manager, Consulting Services
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representative signing
below confirms their commitment to fulfill the expectations and undertakings
described within this Plan.
- ----------------------------------- --------------------------------------
Vice President, Sales and Service Vice President, Shared Services Center
1999 SLP Page 5 July 20, 1999
Columbia Gas of Virginia, Inc.
Sales and Service
<PAGE> 335
[Columbia Gas of Kentucky Logo]
1999 SERVICE LEVEL PLAN
for Sales Support Services provided to
Columbia Gas of Kentucky, Inc
OVERVIEW
The keystone of effective shared service arrangements is a strong
customer-service orientation. The shared services approach incorporates
mechanisms for:
- - Enhanced understanding and effective management of costs;
- - Continuously improving service quality;
- - Encouraging personal accountability.
If these objectives are to be met, it is essential to develop enhanced methods
of communicating between the operating companies and service providers.
This Service Level Plan (SLP) is a primary means of communication, incorporating
the mutual expectations of the Sales Support Service Section and Columbia Gas of
Kentucky, Inc. regarding specific types of services expected to be used, the
primary users, projected allocations, evaluation criteria and the projected cost
of each of those services. A strong provider-customer relationship built upon
the discussions and understandings reflected in this Plan will better enable the
distribution companies to have access to highly valued services at low cost.
Through the Shared Services Center (SSC), services will be provided that are:
- - Requested or agreed to by the operating company customer;
- - Evaluated on an ongoing basis according to the agreed-upon performance
measures;
- - Priced at cost, as required by the Public Utility Holding Company Act
of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Sales Support Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Provider Contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Kentucky, Inc.
2001 Mercer Rd.
Lexington, KY 40512-4241
Key Customer Contact is: Joseph W. Kelly
Vice President and CFO
1999 SLP Page 1 April 21, 2000
Columbia Gas of Kentucky, Inc
Sales and Marketing
<PAGE> 336
SCOPE OF SERVICES
The services addressed by this Plan are listed below. To facilitate
communication and accountability, the person(s) primarily responsible for
providing the service and the primary recipient(s) of the service are identified
for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Consulting Services - Market Segments: To provide Segment Consultants CKY State Sales Organization.
state organization with technical expertise within
specific market segments and assist state
organization with its sales objectives and program
development.
Market Research and Customer Information: Market Research and Customer CKY State Sales Organization.
To identify and coordinate the use of outside market Information Consultants
research firms to meet the needs of the state
organization. To communicate and interpret relevant
customer information to assist with sales and
marketing planning.
Large Volume Customer Support: J. T. Frost CKY State Sales Organization.
Assists in negotiation of rates and conditions of
service for strategic customers. Provides input on
by-pass threats, proposed legislation and provides
innovative solutions and value added strategies.
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table is a summary of the projected allocations and annual cost to provide
the Sales Support services detailed in the table below. "Direct" costs are those
costs Sales Support will incur explicitly to provide the specific service, such
as hourly labor rates, computer-related charges and out-of-the pocket expenses.
"Overhead" costs represent the proportionate share of the costs incurred to
support all of the services, such as building costs, labor benefits, and the
expenses of administering the SSC. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and Overhead costs. It is the
Total amount Sales Support will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
1999
SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
LABOR COST BENEFIT & GM DIRECT COST OVERHEAD COSTS TOTAL COST OF
ALLOCATION SERVICE
<S> <C> <C> <C> <C> <C>
Industrial $29,404 $8,175 $14,251 $7,770 $59,600
Sales Support
Commercial $28,837 $8,016 $12,143 $7,617 $56,613
Sales Support
MR/CI Sales $9,164 $2,547 $16,918 $2,418 $31,047
Support
Large Volume $13,365 $3,715 $1,916 $3,529 $22,525
Sales Support
Total CKY Sales $80,770 $22,453 $45,228 $21,334 $169,785
Support Services
</TABLE>
1999 SLP Page 2 April 21, 2000
Columbia Gas of Kentucky, Inc
Sales and Marketing
<PAGE> 337
KEY PERFORMANCE MEASURES
This section describes the key measures that Sales Support and Customer concur
will be used as the basis to monitor, evaluate and continuously improve the
performance of the services provided. The types of measures are Cost, Quality,
or Time.
PERFORMANCE MEASURES
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
The sum of all direct and indirect costs of Cost. Actual annual costs [less than or equal to]
all services provided by the Sales Support projected annual costs in the executed
Shared Services Unit. Service Level Plan.
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Quarterly status reports. Service Performance Reports. To participate cooperatively with
Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the
level of services requested and
associated costs.
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
Level of State's satisfaction with Quality/Time 90% met or exceeded ratings
communication, responsiveness, and
understanding of the needs and wants of the
customer
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Survey of Customers as appropriate; report Customer survey Customer to work with Sales Support
results annually to define expectations at the time of
each service request. Negotiated
expectations can include completion
timeline/date, Cost limitations,
customer responsibilities to fulfill
service, need/timing of status reports
during project and other specific
customer needs. Customer to provide
feedback.
</TABLE>
1999 SLP Page 3 April 21, 2000
Columbia Gas of Kentucky, Inc
Sales and Marketing
<PAGE> 338
OTHER MATTERS
Sales Support and Customer also intend that prior to the start of the provision
of any service as contemplated in the Service Level Plan, the Primary Sales
Support contact and the Primary Customer contact will define expectations that
could include any of the following elements: Timeline;
- - Cost limitations;
- - Customer responsibilities;
- - Timing and status reports;
- - Customer needs;
- - Regulatory approval;
- - Favorable internal audits.
MODIFICATIONS TO THE PLAN
This Service Level Plan anticipates a service level allocation. The Sales
Support Section will monitor customer usage and, if usage is projected to exceed
stated level, Sales Support will contact the Customer to reprioritize the
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to the Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of April 24,
2000.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Sales Support representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------------ --------------------------------------
General Manager, Consulting Services
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representative singing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------- --------------------------------------
Vice President and CFO Vice President, Shared Services Center
1999 SLP Page 4 April 21, 2000
Columbia Gas of Kentucky, Inc
Sales and Marketing
<PAGE> 339
[Columbia Gas of Maryland Logo]
1999 SERVICE LEVEL PLAN
for Sales Support Services provided to
Columbia Gas of Maryland, Inc.
OVERVIEW
The keystone of effective shared service arrangements is a strong
customer-service orientation. The shared services approach incorporates
mechanisms for:
- - Enhanced understanding and effective management of costs;
- - Continuously improving service quality;
- - Encouraging personal accountability.
If these objectives are to be met, it is essential to develop enhanced methods
of communicating between the operating companies and service providers.
This Service Level Plan (SLP) is a primary means of communication, incorporating
the mutual expectations of the Sales Support Service Section and Columbia Gas of
Maryland, Inc. regarding specific types of services expected to be used, the
primary users, projected allocations, evaluation criteria and the projected cost
of each of those services. A strong provider-customer relationship built upon
the discussions and understandings reflected in this Plan will better enable the
distribution companies to have access to highly valued services at low cost.
Through the Shared Services Center (SSC), services will be provided that are:
- - Requested or agreed to by the operating company customer;
- - Evaluated on an ongoing basis according to the agreed-upon performance
measures;
- - Priced at cost, as required by the Public Utility Holding Company Act
of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Sales Support Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Provider Contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Maryland, Inc.
650 Washington Rd.
Pittsburgh, PA 15228-2703
Key Customer Contact is: Gary J. Robinson
1999 SLP Page 1 July 20, 1999
Columbia Gas of Maryland, Inc
Sales and Marketing
<PAGE> 340
President/CEO
1999 SLP Page 2 July 20, 1999
Columbia Gas of Maryland, Inc
Sales and Marketing
<PAGE> 341
SCOPE OF SERVICES
The services addressed by this Plan are listed below. To facilitate
communication and accountability, the person(s) primarily responsible for
providing the service and the primary recipient(s) of the service are identified
for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Consulting Services - Market Segments: To provide Segment Consultants CMD State Sales Organization.
state organization with technical expertise within
specific market segments and assist state
organization with its sales objectives and program
development.
Market Research and Customer Information: Market Research and Customer CMD State Sales Organization.
To identify and coordinate the use of outside market Information Consultants
research firms to meet the needs of the state
organization. To communicate and interpret relevant
customer information to assist with sales and
marketing planning.
Large Volume Customer Support: J. T. Frost CMD State Sales Organization.
Assists in negotiation of rates and conditions of
service for strategic customers. Provides input
on by-pass threats, proposed legislation and
provides innovative solutions and value added
strategies.
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table is a summary of the projected allocations and annual cost to provide
the Sales Support services detailed in the table below. "Direct" costs are those
costs Sales Support will incur explicitly to provide the specific service, such
as hourly labor rates, computer-related charges and out-of-the pocket expenses.
"Overhead" costs represent the proportionate share of the costs incurred to
support all of the services, such as building costs, labor benefits, and the
expenses of administering the SSC. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and Overhead costs. It is the
Total amount Sales Support will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
1999
SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
LABOR COST BENEFIT & GM DIRECT COST OVERHEAD COSTS TOTAL COST OF
ALLOCATION SERVICE
<S> <C> <C> <C> <C> <C>
CMD Sales $17,198 $4,744 $11,633 $4,340 $37,915
Support Services
</TABLE>
1999 SLP Page 3 July 20, 1999
Columbia Gas of Maryland, Inc
Sales and Marketing
<PAGE> 342
KEY PERFORMANCE MEASURES
This section describes the key measures that Sales Support and Customer concur
will be used as the basis to monitor, evaluate and continuously improve the
performance of the services provided. The types of measures are Cost, Quality,
or Time.
PERFORMANCE MEASURES
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
The sum of all direct and indirect costs of Cost. Actual annual costs [less than or
all services provided by the Sales Support equal to] projected annual costs in
Shared Services Unit. the executed Service Level Plan.
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Quarterly status reports. Service Performance Reports. To participate cooperatively with
Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the
level of services requested and
associated costs.
</TABLE>
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
Level of State's satisfaction with Quality/Time 90% met or exceeded ratings
communication, responsiveness, and
understanding of the needs and wants of the
customer
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Survey of Customers as appropriate; report Customer survey Customer to work with Sales Support
results annually to define expectations at the time of
each service request. Negotiated
expectations can include completion
timeline/date, Cost limitations,
customer responsibilities to fulfill
service, need/timing of status reports
during project and other specific
customer needs. Customer to provide
feedback.
</TABLE>
1999 SLP Page 4 July 20, 1999
Columbia Gas of Maryland, Inc
Sales and Marketing
<PAGE> 343
OTHER MATTERS
Sales Support and Customer also intend that prior to the start of the provision
of any service as contemplated in the Service Level Plan, the Primary Sales
Support contact and the Primary Customer contact will define expectations that
could include any of the following elements:
- - Timeline;
- - Cost limitations;
- - Customer responsibilities;
- - Timing and status reports;
- - Customer needs;
- - Regulatory approval;
- - Favorable internal audits.
MODIFICATIONS TO THE PLAN
This Service Level Plan anticipates a service level allocation. The Sales
Support Section will monitor customer usage and, if usage is projected to exceed
stated level, Sales Support will contact the Customer to reprioritize the
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to the Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of April 24,
2000.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Sales Support representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------------ --------------------------------------
General Manager, Consulting Services
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representative singing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------- --------------------------------------
President/CEO Vice President, Shared Services Center
1999 SLP Page 5 July 20, 1999
Columbia Gas of Maryland, Inc
Sales and Marketing
<PAGE> 344
[Columbia Gas of Pennsylvania Logo]
1999 SERVICE LEVEL PLAN
for Sales Support Services provided to
Columbia Gas of Pennsylvania, Inc.
OVERVIEW
The keystone of effective shared service arrangements is a strong
customer-service orientation. The shared services approach incorporates
mechanisms for:
- - Enhanced understanding and effective management of costs;
- - Continuously improving service quality;
- - Encouraging personal accountability.
If these objectives are to be met, it is essential to develop enhanced methods
of communicating between the operating companies and service providers.
This Service Level Plan (SLP) is a primary means of communication, incorporating
the mutual expectations of the Sales Support Service Section and Columbia Gas of
Pennsylvania, Inc. regarding specific types of services expected to be used, the
primary users, projected allocations, evaluation criteria and the projected cost
of each of those services. A strong provider-customer relationship built upon
the discussions and understandings reflected in this Plan will better enable the
distribution companies to have access to highly valued services at low cost.
Through the Shared Services Center (SSC), services will be provided that are:
- - Requested or agreed to by the operating company customer;
- - Evaluated on an ongoing basis according to the agreed-upon performance
measures;
- - Priced at cost, as required by the Public Utility Holding Company Act
of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Sales Support Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Provider Contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
650 Washington Rd.
Pittsburgh, PA 15228-2703
Key Customer Contact is: Gary J. Robinson
President/CEO
1999 SLP Page 1 July 20, 1999
Columbia Gas of Pennsylvania, Inc
Sales and Marketing
<PAGE> 345
SCOPE OF SERVICES
The services addressed by this Plan are listed below. To facilitate
communication and accountability, the person(s) primarily responsible for
providing the service and the primary recipient(s) of the service are identified
for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Consulting Services - Market Segments: To provide Segment Consultants CPA State Sales Organization.
state organization with technical expertise within
specific market segments and assist state
organization with its sales objectives and program
development.
Market Research and Customer Information: Market Research and Customer CPA State Sales Organization.
To identify and coordinate the use of outside market Information Consultants
research firms to meet the needs of the state
organization. To communicate and interpret relevant
customer information to assist with sales and
marketing planning.
Large Volume Customer Support: J. T. Frost CPA State Sales Organization.
Assists in negotiation of rates and conditions of
service for strategic customers. Provides input
on by-pass threats, proposed legislation and
provides innovative solutions and value added
strategies.
</TABLE>
PROJECTED SERVICE LEVELS AND COSTS
This table is a summary of the projected allocations and annual cost to provide
the Sales Support services detailed in the table below. "Direct" costs are those
costs Sales Support will incur explicitly to provide the specific service, such
as hourly labor rates, computer-related charges and out-of-the pocket expenses.
"Overhead" costs represent the proportionate share of the costs incurred to
support all of the services, such as building costs, labor benefits, and the
expenses of administering the SSC. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and Overhead costs. It is the
Total amount Sales Support will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
1999
SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
LABOR COST BENEFIT & GM DIRECT COST OVERHEAD COSTS TOTAL COST OF
ALLOCATION SERVICE
<S> <C> <C> <C> <C> <C>
CPA Sales $204,165 $56,866 $179,909 $59,162 $500,102
Support Services
</TABLE>
1999 SLP Page 2 July 20, 1999
Columbia Gas of Pennsylvania, Inc
Sales and Marketing
<PAGE> 346
KEY PERFORMANCE MEASURES
This section describes the key measures that Sales Support and Customer concur
will be used as the basis to monitor, evaluate and continuously improve the
performance of the services provided. The types of measures are Cost, Quality,
or Time.
PERFORMANCE MEASURES
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
The sum of all direct and indirect costs of Cost. Actual annual costs [less than or equal
all services provided by the Sales Support to] projected annual costs in the
Shared Services Unit. executed Service Level Plan.
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Quarterly status reports. Service Performance Reports. To participate cooperatively with
Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the
level of services requested and
associated costs.
</TABLE>
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
Level of State's satisfaction with Quality/Time 90% met or exceeded ratings
communication, responsiveness, and
understanding of the needs and wants of the
customer
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Survey of Customers as appropriate; report Customer survey Customer to work with Sales Support
results annually to define expectations at the time of
each service request. Negotiated
expectations can include completion
timeline/date, Cost limitations,
customer responsibilities to fulfill
service, need/timing of status reports
during project and other specific
customer needs. Customer to provide
feedback.
</TABLE>
1999 SLP Page 3 July 20, 1999
Columbia Gas of Pennsylvania, Inc
Sales and Marketing
<PAGE> 347
OTHER MATTERS
Sales Support and Customer also intend that prior to the start of the provision
of any service as contemplated in the Service Level Plan, the Primary Sales
Support contact and the Primary Customer contact will define expectations that
could include any of the following elements:
- - Timeline;
- - Cost limitations;
- - Customer responsibilities;
- - Timing and status reports;
- - Customer needs;
- - Regulatory approval;
- - Favorable internal audits.
MODIFICATIONS TO THE PLAN
This Service Level Plan anticipates a service level allocation. The Sales
Support Section will monitor customer usage and, if usage is projected to exceed
stated level, Sales Support will contact the Customer to reprioritize the
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to the Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of April 24,
2000.
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Sales Support representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------------ --------------------------------------
General Manager, Consulting Services
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representative singing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ------------------------------------ --------------------------------------
President/CEO Vice President, Shared Services Center
1999 SLP Page 4 July 20, 1999
Columbia Gas of Pennsylvania, Inc
Sales and Marketing
<PAGE> 348
[Columbia Gas of Ohio Logo]
1998 THROUGH 2000
SERVICE LEVEL PLAN
for Sales Support Services provided to
Columbia Gas of Ohio, Inc.
OVERVIEW
The keystone of effective shared service arrangements is a strong
customer-service orientation. The shared services approach incorporates
mechanisms for:
- - Enhanced understanding and effective management of costs;
- - Continuously improving service quality;
- - Encouraging personal accountability.
If these objectives are to be met, it is essential to develop enhanced methods
of communicating between the operating companies and service providers.
This Service Level Plan (SLP) is a primary means of communication, incorporating
the mutual expectations of the Sales Support Service Section and Columbia Gas of
Ohio, Inc. regarding specific types of services expected to be used, the primary
users, projected allocations, evaluation criteria and the projected cost of each
of those services. A strong provider-customer relationship built upon the
discussions and understandings reflected in this Plan will better enable the
distribution companies to have access to highly valued services at low cost.
Through the Shared Services Center (SSC), services will be provided that are:
- - Requested or agreed to by the operating company customer;
- - Evaluated on an ongoing basis according to the agreed-upon performance
measures;
- - Priced at cost, as required by the Public Utility Holding Company Act
of 1935, as amended.
MULTI-YEAR AGREEMENT
Respecting the new competitive environment in which the State Organizations must
operate and the commitment, both internal and external, to stay out of the rate
making process the Sales Support Services Section is offering a flat multi-year
agreement. This SLP will form the basis of communication in calendar years 1998,
1999 and 2000. During this period the Projected Service Levels and Costs shown
on page four will remain constant unless the State Organization initiates
discussions to increase service levels during this period. A multi-year
agreement offers the following benefits:
- - Supports the President's December 5, 1997 stated strategic vision to
support the Commercial, Industrial and Large volume markets as we move
toward becoming "Pipes and Meters Companies."
<PAGE> 349
- - Guarantees a fixed Sales Support budget for the period unless
additional services are negotiated. The Sales Support Services Section
will absorb increases in costs due to inflationary pressures in both
the O&M and Labor budgets.
- - Minimizes lost time for budget and SLP discussions/negotiations.
- - Creates a partnership environment where:
- The State Sales and Marketing Representatives recognize the
Sales Support Services Section as a long term resource/tool.
- Supports longer term projects from concept through
implementation rather than only projects which can be
completed in a single calendar year.
PARTICIPANTS IN THE PLAN
PROVIDER: Sales Support Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Provider Contact is: Kathryn I. Shroyer
General Manager, Consulting Services
CUSTOMER: Columbia Gas of Ohio, Inc.
200 Civic Center Dr.
Columbus, OH 43215
Key Customer Contact is: Robert C. Skaggs
President/CEO
1998 through 2000 SLP Page 2 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 350
SCOPE OF SERVICES
The services addressed by this Plan are listed below. To facilitate
communication and accountability, the person(s) primarily responsible for
providing the service and the primary recipient(s) of the service are identified
for each service.
<TABLE>
<CAPTION>
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Consulting Services - Market Segments: To provide Segment Consultants COH State Sales Organization.
state organization with technical expertise within
specific market segments and assist state
organization with its sales objectives and program
development.
Market Research and Customer Information: Market Research and Customer COH State Sales Organization.
To identify and coordinate the use of outside market Information Consultants
research firms to meet the needs of the state
organization. To communicate and interpret relevant
customer information to assist with sales and
marketing planning.
Large Volume Customer Support: J. T. Frost COH State Sales Organization.
Assists in negotiation of rates and conditions of
service for strategic customers. Provides input on by-pass threats, proposed
legislation and provides innovative solutions and value added strategies.
</TABLE>
<TABLE>
<CAPTION>
1998 ONLY
BRIEF SERVICE DESCRIPTION PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
Fulfillment Services: To provide fulfillment Fulfillment Consultant COH State Sales Organization.
services requested by the customer and maintain the
contractual relationship between the fulfillment
vendor and distribution companies. Track and report
statistical data relevant to state initiated programs.
</TABLE>
1998 through 2000 SLP Page 3 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 351
PROJECTED SERVICE LEVELS AND COSTS
This table is a summary of the projected allocations and annual cost to provide
the Sales Support services detailed in the table on page 3. "Allocation"
measures the level of service to be provided. "Direct" costs are those costs
Sales Support will incur explicitly to provide the specific service, such as
hourly labor rates, computer-related charges and out-of-the pocket expenses.
"Overhead" costs represent the proportionate share of the costs incurred to
support all of the services, such as building costs, labor benefits, and the
expenses of administering the SSC. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and Overhead costs. It is the
Total amount Sales Support will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
1998(4)
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
ALLOCATION LABOR COST1 BENEFIT & GM DIRECT COST(1) OVERHEAD COSTS(2) TOTAL COST OF
ALLOCATION(3) SERVICE
<S> <C> <C> <C> <C> <C> <C>
Industrial 4.7 FTEs $288,824 $214,845
Sales Support
Commercial 4.1 FTEs $234,365 $160,856
Sales Support
MR/CI Sales 1.3 FTEs $64,787 $153,408
Support
Large Volume 0.78 FTEs $85,593 $12,948
Sales Support
Transitional 1.78 FTEs $136,501 $395,179
Sales Support
Total COH Sales 12.66 FTEs $810,070 $937,236
Support Services
</TABLE>
<TABLE>
<CAPTION>
1999 & 2000(5)
SERVICE PROJECTED SERVICE PROJECTED DIRECT PROJECTED LABOR PROJECTED PROJECTED PROJECTED
ALLOCATION LABOR COST(1) BENEFIT & GM DIRECT COST(1) OVERHEAD COSTS(2) TOTAL COST OF
ALLOCATION(3) SERVICE
<S> <C> <C> <C> <C> <C> <C>
COH Sales 10.82 FTEs $673,569 $542,057
Support Services
</TABLE>
(1) Currently these costs do not reflect the allocation of direct costs from the
General Manager's location.
(2) Not yet determined by Accounting/Finance
(3) Have not been determined by Accounting/Finance.
(4) Includes the one-year transition costs associated with Residential Sales
Support, Fulfillment and Sales Education. See APPENDIX B for transition plan
approved by the presidents January 12, 1998.
(5) These service costs only include Large Volume, Industrial, Commercial,
Market Research and Customer Information.
1998 through 2000 SLP Page 4 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 352
KEY PERFORMANCE MEASURES
This section describes the key measures that Sales Support and Customer concur
will be used as the basis to monitor, evaluate and continuously improve the
performance of the services provided. The types of measures are Cost, Quality,
or Time.
PERFORMANCE MEASURES
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
The sum of all direct and indirect costs of Cost. Actual annual costs (less than or equal
all services provided by the Sales Support to) projected annual costs in the executed
Shared Services Unit. Service Level Plan.
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Quarterly status reports. Service Performance Reports. To participate cooperatively with
Provider to update and modify the
Service Level Plan as needed to
accurately reflect changes in the
level of services requested and
associated costs.
</TABLE>
<TABLE>
<S> <C> <C>
PERFORMANCE MEASURE DEFINITION: TYPE: GOAL:
Level of State's satisfaction with Quality/Time 90% met or exceeded ratings
communication, responsiveness, and
understanding of the needs and wants of the
customer
FREQUENCY: SOURCE OF INFORMATION: CUSTOMER RESPONSIBILITIES:
Survey of Customers as appropriate; report Customer survey Customer to work with Sales Support
results annually to define expectations at the time of
each service request. Negotiated
expectations can include completion
timeline/date, Cost limitations,
customer responsibilities to fulfill
service, need/timing of status reports
during project and other specific
customer needs. Customer to provide
feedback.
</TABLE>
1998 through 2000 SLP Page 5 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 353
OTHER MATTERS
Sales Support and Customer also intend that prior to the start of the provision
of any service as contemplated in the Service Level Plan, the Primary Sales
Support contact and the Primary Customer contact will define expectations that
could include any of the following elements:
- - Timeline; - Customer needs;
- - Cost limitations; - Regulatory approval;
- - Customer responsibilities; - Favorable internal audits.
- - Timing and status reports;
MODIFICATIONS TO THE PLAN
It is possible to modify the Plan under the PROCESS FOR SIGNIFICANT CHANGES TO
SERVICE LEVEL PLANS and PRINCIPLES AND RULES TO LIVE BY WHEN CONSIDERING
SIGNIFICANT CHANGES TO SERVICE LEVEL PLAN endorsed by Share Service Board (LDC
Presidents), December 5, 1997. Both documents are incorporated into this Plan by
this reference (See appendix A). Possible reasons for Plan modifications
include:
- - Significant Strategic change in the State's Sales and Marketing
direction
- - Regulatory initiatives.
- - Other conditions mutually agreed to by both parties.
Additionally this Service Level Plan anticipates a service level allocation. The
Sales Support Section will monitor customer usage and, if usage is projected to
exceed stated level, Sales Support will contact the Customer to reprioritize the
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to the Plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of April 24,
2000 and are subject to change as revised budgets are approved.
1998 through 2000 SLP Page 6 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 354
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Sales Support representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ------------------------------------ --------------------------------------
General Manager, Consulting Services
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
- ------------------------------------ --------------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representative singing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ------------------------------------ --------------------------------------
President/CEO Vice President, Shared Services Center
1998 through 2000 SLP Page 7 April 21, 2000
Columbia Gas of Ohio, Inc
Sales and Marketing
<PAGE> 355
APPENDIX A
<PAGE> 356
APPENDIX B
<PAGE> 357
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Human Resource Consulting Services provided to
Columbia Gas of Virginia
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Human Resource Consulting Service Section and
Columbia Gas of Virginia regarding specific types of services expected to be
used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Human Resource Consulting Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathy I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Virginia
Richmond, VA
Key Customer contact is: Charles Pugh
Director, Human Resources
<PAGE> 358
1999 CGV Service Level Plan
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
<S> <C> <C>
1. Compensation Consulting Joel Hoelzer Charles Pugh
2. Performance Development Strategies Joel Hoelzer Charles Pugh
3. EAP and Controlled Substance Testing Joel Hoelzer Charles Pugh
4. Employee Relations & Compliance Strategies Joel Hoelzer Charles Pugh
5. Benefit Transition Services Joel Hoelzer Charles Pugh
</TABLE>
<PAGE> 359
1999 CGV Service Level Plan
Page 3
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected annual cost for each service the Customer
expects to use. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific service, such as hourly labor rates,
computer-related charges and out-of-pocket expenses. "Overhead" costs represent
the proportionate share of the costs that are incurred to support all services,
such as building costs, labor benefits, and the expenses of administering the
Shared Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs. It is the Total amount
that Provider will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED
PROJECTED OVERHEAD TOTAL COST
SERVICE O&M COSTS COSTS OF SERVICE
<S> <C> <C> <C>
1. Compensation Consulting $37,054 $18,903 $55,957
2. Performance Development Strategies $10,694 $5,005 $15,699
3. EAP & Controlled Substance Testing $25,984 $10,176 $36,160
4. Employee Relations & Compliance $15,559 $8,346 $23,905
Strategies
5. Benefit Transition Services $1,350 $797 $2,147
Total $90,641 $43,227 $133,868
</TABLE>
Total building costs for services above (a portion of projected overhead costs)
are calculated as $??,???.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
<PAGE> 360
1999 CGV Service Level Plan
Page 4
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time(T).
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of C Actual annual costs less than
all services provided by this Shared Services Unit. or = projected annual costs
in the effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance Reports To participate cooperatively with Provider to update and
reports (lines 16, 17 & 18, and O&M modify the Service Level Plan as needed to accurately
budget reports for All reflect changes in the level of services requested and
Services) associated costs.
</TABLE>
<TABLE>
<CAPTION>
2. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Degree of satisfaction with the Q/T 90% "met and exceeded"
timeliness, accessibility, customization expectations rating
and quality of research, consultation and
collaboration on program development.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Following completion Internal Customer Survey Thorough description of needs/goals; agreed upon
of each major project participation in design/development; proper
implementation; participation in survey.
</TABLE>
<PAGE> 361
1999 CGV Service Level Plan
Page 5
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customers - Human Resource professionals serving as the primary business
partners to the management and staff of their respective organizations. The
owners and drivers of all human resource strategies, policies, and practices in
their organization.
Providers - a primary consulting partner to Customers. Deliver leading-edge
Human Resource Management expertise and skilled consulting support to operating
company Human Resource professionals in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any major project as described in this service level plan, the Primary
Provider and Primary Customer will define expectations that could include any of
the following elements: project definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
While the Internal Customer Survey will be a key Source of Information to
formally monitor and measure the Provider's progress in achieving Key
Performance Measures, the means by which such surveying will be carried out
(e.g., electronic, printed, telephone, face-to-face) will be determined
according to the expressed preference of the Customer.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
MODIFICATIONS TO THE PLAN
Service Provider and Customer will monitor service usage. If substantially
exceeding budget, Provider will contact Customer to mutually reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of December 8,
1997, and are subject to change as revised budgets are approved.
<PAGE> 362
1999 CGV Service Level Plan
Page 6
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
__________________________________ __________________________________
__________________________________ __________________________________
__________________________________ __________________________________
__________________________________ __________________________________
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
__________________________________ __________________________________
President and Chief Executive Officer Executive Director, Shared Services
Attachments
<PAGE> 363
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Human Resource Consulting Services provided to
Columbia Gas of Kentucky, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Human Resource Consulting Service Section and
Columbia Gas of Kentucky, Inc. regarding specific types of services expected to
be used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Human Resource Consulting Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathy I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Kentucky, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Customer contact is: Lori Johnson
Director, Human Resources
2001 Mercer Road PO Box 14201
Lexington, Kentucky 40512-4241
<PAGE> 364
1999 CKY Service Level Plan
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
<S> <C> <C>
1. Compensation Consulting Joel Hoelzer Lori Johnson
2. Performance Development Strategies Joel Hoelzer Lori Johnson
3. EAP & Controlled Substance Testing Joel Hoelzer Lori Johnson
4. Employee Relations & Compliance Strategies Joel Hoelzer Lori Johnson
5. Labor Relations Strategies Joel Hoelzer Lori Johnson
6. Benefit Transition Services Joel Hoelzer Lori Johnson
</TABLE>
<PAGE> 365
1999 CKY Service Level Plan
Page 3
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected annual cost for each service the Customer
expects to use. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific service, such as hourly labor rates,
computer-related charges and out-of-pocket expenses. "Overhead" costs represent
the proportionate share of the costs that are incurred to support all services,
such as building costs, labor benefits, and the expenses of administering the
Shared Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs. It is the Total amount
that Provider will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED
PROJECTED COSTS OVERHEAD
SERVICE O&M COSTS OF SERVICE TOTAL COST
<S> <C> <C> <C>
1. Compensation Consulting $ 30,770 $13,691 $44,461
2. Performance Development Strategies $ 10,370 $4,610 $14,980
3. EAP & Controlled Substance Testing $ 18,103 $6,811 $24,914
4. Employee Relations & Compliance $ 16,669 $8,136 $24,805
Strategies
5. Labor Relations Strategies $ 61,632 $17,957 $79,589
6. Benefit Transition Services $ 1,560 $1,144 $2,704
Total $139,104 $52,349 $191,453
</TABLE>
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
<PAGE> 366
1999 CKY Service Level Plan
Page 4
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time(T).
<TABLE>
<CAPTION>
1. PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs of all services
provided by this Shared Services Unit. C Actual annual costs < or
= projected annual costs
in the effective service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly status Service Performance Reports To participate cooperatively with Provider to update and modify
reports (lines 16, 17 & 18, and O&M the Service Level Plan as needed to accurately reflect changes
budget reports for All in the level of services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
2 PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Degree of satisfaction with the timeliness, accessibility, Q/T 90% "met and exceeded"
customization and quality of research, consultation and expectations rating
collaboration on program development.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Following completion Internal Customer Survey Thorough description of needs/goals; agreed upon
of each major project participation in design/development; proper implementation;
implementation; participation
</TABLE>
<PAGE> 367
1999 CKY Service Level Plan
Page 5
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customers - Human Resource professionals serving as the primary business
partners to the management and staff of their respective organizations. The
owners and drivers of all human resource strategies, policies, and practices in
their organization.
Providers - a primary consulting partner to Customers. Deliver leading-edge
Human Resource Management expertise and skilled consulting support to operating
company Human Resource professionals in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any major project as described in this service level plan, the Primary
Provider and Primary Customer will define expectations that could include any of
the following elements: project definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
While the Internal Customer Survey will be a key Source of Information to
formally monitor and measure the Provider's progress in achieving Key
Performance Measures, the means by which such surveying will be carried out
(e.g., electronic, printed, telephone, face-to-face) will be determined
according to the expressed preference of the Customer.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
MODIFICATIONS TO THE PLAN
Service Provider and Customer will monitor service usage. If substantially
exceeding budget, Provider will contact Customer to mutually reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of December 8,
1997, and are subject to change as revised budgets are approved.
<PAGE> 368
1999 CKY Service Level Plan
Page 6
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
_____________________________________ _______________________________________
_____________________________________ _______________________________________
_____________________________________ _______________________________________
_____________________________________ _______________________________________
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
_____________________________________ _______________________________________
President and Chief Executive Officer Vice President, Shared Services
Attachments
<PAGE> 369
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Human Resource Consulting Services provided to
Columbia Gas of Maryland, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Human Resource Consulting Service Section and
Columbia Gas of Maryland, Inc. regarding specific types of services expected to
be used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Human Resource Consulting Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathy I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Maryland, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Tom Lowrie
Vice President, Human Resources
650 Washington Road
Pittsburgh, PA 15228-2703
<PAGE> 370
1999 CMD Service Level Plan
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through COLUMBIANOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
<S> <C> <C>
1. Compensation Consulting Joel Hoelzer Tom Lowrie
2. Performance Development Strategies Joel Hoelzer Tom Lowrie
3. EAP & Controlled Substance Testing Joel Hoelzer Tom Lowrie
4. Employee Relations & Compliance Strategies Joel Hoelzer Tom Lowrie
5. Benefit Transition Services Joel Hoelzer Tom Lowrie
</TABLE>
<PAGE> 371
1999 CMD Service Level Plan
Page 3
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected annual cost for each service the Customer
expects to use. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific service, such as hourly labor rates,
computer-related charges and out-of-pocket expenses. "Overhead" costs represent
the proportionate share of the costs that are incurred to support all services,
such as building costs, labor benefits, and the expenses of administering the
Shared Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs. It is the Total amount
that Provider will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED
PROJECTED OVERHEAD TOTAL COST
SERVICE O&M COSTS COSTS OF SERVICE
<S> <C> <C> <C>
1. Compensation Consulting $8,537 $3,355 $11,892
2. Performance Development Strategies $3,126 $990 $4,116
3. EAP & Controlled Substance Testing $5,756 $1,838 $7,594
4. Employee Relations & Compliance $3,501 $1,593 $5,094
Strategies
5. Benefit Transition Services $253 $140 $393
Total $21,173 $7,916 $29,089
</TABLE>
Total building costs for services above (a portion of projected overhead costs)
are calculated as $??,???.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
<PAGE> 372
1999 CMD Service Level Plan
Page 4
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time(T).
<TABLE>
<CAPTION>
<S> <C> <C>
1. PERFORMANCE MEASURE DEFINITION: The sum of all direct and TYPE GOAL
indirect costs of all services provided by this Shared Services Unit. C Actual annual costs < or
= projected annual costs
in the effective Service
Level Plan
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION
<S> <C> <C>
Quarterly Service Performance Reports CUSTOMER RESPONSIBILITIES: To participate cooperatively
status reports (lines 16, 17 & 18 and O&M with Provider to update and modify the Service Level Plan
budget reports for All as needed to accurately reflect changes in the level of
Services) services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
TYPE GOAL
<S> <C> <C>
2 PERFORMANCE MEASURE DEFINITION:Degree of satisfaction with the Q/T 90% "met and exceeded"
timeliness, accessibility, customization and quality of research, expectations rating
consultation and collaboration on program development.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION
<S> <C> <C>
Following completion Internal Customer Survey CUSTOMER RESPONSIBILITIES: Thorough description of
of each major project needs/goals; agreed upon participation in
design/development; proper implementation; participation
in survey.
</TABLE>
<PAGE> 373
1999 CMD Service Level Plan
Page 5
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customers - Human Resource professionals serving as the primary business
partners to the management and staff of their respective organizations. The
owners and drivers of all human resource strategies, policies, and practices in
their organization.
Providers - a primary consulting partner to Customers. Deliver leading-edge
Human Resource Management expertise and skilled consulting support to operating
company Human Resource professionals in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any major project as described in this service level plan, the Primary
Provider and Primary Customer will define expectations that could include any of
the following elements: project definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
While the Internal Customer Survey will be a key Source of Information to
formally monitor and measure the Provider's progress in achieving Key
Performance Measures, the means by which such surveying will be carried out
(e.g., electronic, printed, telephone, face-to-face) will be determined
according to the expressed preference of the Customer.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
MODIFICATIONS TO THE PLAN
Service Provider and Customer will monitor service usage. If substantially
exceeding budget, Provider will contact Customer to mutually reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of December 8,
1997, and are subject to change as revised budgets are approved.
<PAGE> 374
1999 CMD Service Level Plan
Page 6
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
_________________________________________ _________________________________
_________________________________________ _________________________________
_________________________________________ _________________________________
_________________________________________ _________________________________
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
_________________________________________ _________________________________
President and Chief Executive Officer Executive Director, Shared Services
Attachments
<PAGE> 375
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Human Resource Consulting Services provided to
Columbia Gas of Ohio, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Human Resource Consulting Service Section and
Columbia Gas of Ohio, Inc. regarding specific types of services expected to be
used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Human Resource Consulting Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathy I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Customer contact is: Rose Smith
Vice President, Human Resources
200 Civic Center Drive
Columbus, OH 43215
<PAGE> 376
1999 COH Service Level Plan
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
------------------------- -------- --------
<S> <C> <C>
1. Compensation Consulting Joel Hoelzer R. Smith
2. Performance Development Strategies Joel Hoelzer R. Smith
3. EAP & Controlled Substance Testing Joel Hoelzer R. Smith
4. Employee Relations & Compliance Strategies Joel Hoelzer R. Smith
5. Labor Relations Strategies Joel Hoelzer R. Smith
6. Benefit Transition Services Joel Hoelzer R. Smith
</TABLE>
<PAGE> 377
1999 COH Service Level Plan
Page 3
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected annual cost for each service the Customer
expects to use. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific service, such as hourly labor rates,
computer-related charges and out-of-pocket expenses. "Overhead" costs represent
the proportionate share of the costs that are incurred to support all services,
such as building costs, labor benefits, and the expenses of administering the
Shared Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs. It is the Total amount
that Provider will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED OVERHEAD PROJECTED TOTAL
SERVICE O&M COSTS COSTS COST OF SERVICE
------- --------- ----- ---------------
<S> <C> <C> <C>
1. Compensation Consulting $219,983 $110,921 $330,904
2. Performance Development Strategies $113,728 $58,502 $172,230
3. EAP & Controlled Substance Testing $128,065 $51,717 $179,782
4. Employee Relations & Compliance Strategies $108,113 $60,970 $169,083
5. Labor Relations Strategies $143,980 $64,826 $208,806
6. Benefit Transition Services $7,042 $11,604 $18,646
Total $720,911 $358,540 $1,079,451
</TABLE>
Total building costs for services above (a portion of projected overhead costs)
are calculated as $??,???.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
<PAGE> 378
1999 COH Service Level Plan
Page 4
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time(T).
<TABLE>
<CAPTION>
<S> <C> <C>
1. PERFORMANCE MEASURE DEFINITION: The sum TYPE GOAL
of all direct and indirect costs of all C Actual annual costs < or = projected annual costs
services provided by this Shared Services in the effective Service Level Plan
Unit.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate
Quarterly status Service Performance Reports cooperatively with Provider to update and modify
reports (lines 16, 17 & 18, and O&M the Service Level Plan as needed to accurately
budget reports for All reflect changes in the level of services requested
Services) and associated costs.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
2. PERFORMANCE MEASURE DEFINITION: Degree TYPE GOAL
of satisfaction with the timeliness, Q/T 90% "met and exceeded"
accessibility, customization and quality expectations rating
of research, consultation and collaboration
on program development.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Thorough
Following completion Internal Customer Survey description of needs/goals; agreed upon
of each major project participation in design/development; proper
implementation; participation in survey.
</TABLE>
<PAGE> 379
1999 COH Service Level Plan
Page 5
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customers - Human Resource professionals serving as the primary business
partners to the management and staff of their respective organizations. The
owners and drivers of all human resource strategies, policies, and practices in
their organization.
Providers - a primary consulting partner to Customers. Deliver leading-edge
Human Resource Management expertise and skilled consulting support to operating
company Human Resource professionals in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any major project as described in this service level plan, the Primary
Provider and Primary Customer will define expectations that could include any of
the following elements: project definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
While the Internal Customer Survey will be a key Source of Information to
formally monitor and measure the Provider's progress in achieving Key
Performance Measures, the means by which such surveying will be carried out
(e.g., electronic, printed, telephone, face-to-face) will be determined
according to the expressed preference of the Customer.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
MODIFICATIONS TO THE PLAN
Service Provider and Customer will monitor service usage. If substantially
exceeding budget, Provider will contact Customer to mutually reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of December 8,
1997, and are subject to change as revised budgets are approved.
<PAGE> 380
1999 COH Service Level Plan
Page 6
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------------- -----------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments
<PAGE> 381
SHARED SERVICES CENTER 1999 SERVICE LEVEL PLAN
for Human Resource Consulting Services provided to
Columbia Gas of Pennsylvania, Inc.
OVERVIEW
This Service Level Plan is a primary means of communication, incorporating the
mutual expectations of the Human Resource Consulting Service Section and
Columbia Gas of Pennsylvania, Inc. regarding specific types of services expected
to be used, the primary users, projected volumes, evaluation criteria and the
projected cost of each of those services for calendar year 1999. A strong
provider-customer relationship built upon the discussions and understandings
reflected in this Plan will better enable the distribution companies to have
access to highly valued services at low cost.
Through the SSC, services will be provided that are: (1) requested or agreed to
by the operating company customer; (2) evaluated on an ongoing basis according
to the agreed-upon performance measures; and (3) priced at cost, as required by
the Public Utility Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Human Resource Consulting Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is: Kathy I. Shroyer
General Manager, Consulting Services
200 Civic Center Drive
Columbus, Ohio 43215
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
650 Washington Road
Pittsburgh, PA 15228-2703
Key Customer contact is: Tom Lowrie
Vice President, Human Resources
650 Washington Road
Pittsburgh, PA 15228-2703
<PAGE> 382
1999 CPA Service Level Plan
Page 2
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
PRIMARY PRIMARY
BRIEF SERVICE DESCRIPTION PROVIDER CUSTOMER
------------------------- -------- --------
<S> <C> <C>
1. Compensation Consulting Joel Hoelzer Tom Lowrie
2. Performance Development Strategies Joel Hoelzer Tom Lowrie
3. EAP & Controlled Substance Testing Joel Hoelzer Tom Lowrie
4. Employee Relations & Compliance Strategies Joel Hoelzer Tom Lowrie
5. Benefit Transition Services Joel Hoelzer Tom Lowrie
</TABLE>
<PAGE> 383
1999 CPA Service Level Plan
Page 3
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected annual cost for each service the Customer
expects to use. "Direct" costs are those costs the Provider will incur
explicitly to provide the specific service, such as hourly labor rates,
computer-related charges and out-of-pocket expenses. "Overhead" costs represent
the proportionate share of the costs that are incurred to support all services,
such as building costs, labor benefits, and the expenses of administering the
Shared Services Center. Overhead costs are not specifically identified on the
Customer's books as associated with individual services. The "total cost of
service" is the sum of the Direct and the Overhead costs. It is the Total amount
that Provider will monitor through the Service Performance Reports.
<TABLE>
<CAPTION>
PROJECTED PROJECTED OVERHEAD PROJECTED TOTAL
SERVICE O&M COSTS COSTS COST OF SERVICE
------- --------- ----- ---------------
<S> <C> <C> <C>
1. Compensation Consulting $82,441 $37,451 $119,892
2. Performance Development Strategies $39,165 $16,865 $56,030
3. EAP & Controlled Substance Testing $50,988 $19,021 $70,009
4. Employee Relations & Compliance $42,225 $17,036 $59,261
Strategies
5. Benefit Transition Services $2,795 $1,649 $4,444
Total $217,614 $92,022 $309,636
</TABLE>
Total building costs for services above (a portion of projected overhead costs)
are calculated as $??,???.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
<PAGE> 384
1999 CPA Service Level Plan
Page 4
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided. The types of measures are Cost
(C), Quality (Q) or Time(T).
<TABLE>
<CAPTION>
<S> <C> <C>
1. PERFORMANCE MEASURE DEFINITION: The sum TYPE GOAL
of all direct and indirect costs of all C Actual annual costs < or =
services provided by this Shared Services projected annual costs
Unit. in the effective Service
Level Plan
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: To participate
Quarterly status Service Performance Reports cooperatively with Provider to update and
reports (lines 16, 17 & 18, and O&M modify the Service Level Plan as needed to
budget reports for All accurately reflect changes in the level of
Services) services requested and associated costs.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
2 PERFORMANCE MEASURE DEFINITION: Degree TYPE GOAL
of satisfaction with the timeliness, Q/T 90% "met and exceeded" expectations rating
accessibility, customization and quality
of research, consultation and collaboration
on program development.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES: Thorough
Following completion Internal Customer Survey description of needs/goals; agreed upon
of each major project participation in design/development; proper
implementation; participation in survey.
</TABLE>
<PAGE> 385
1999 CPA Service Level Plan
Page 5
OTHER MATTERS
The Provider and Customer acknowledge the following role relationships:
Customers - Human Resource professionals serving as the primary business
partners to the management and staff of their respective organizations. The
owners and drivers of all human resource strategies, policies, and practices in
their organization.
Providers - a primary consulting partner to Customers. Deliver leading-edge
Human Resource Management expertise and skilled consulting support to operating
company Human Resource professionals in achieving their objectives.
The Provider and Customer also intend that prior to the start of the provision
of any major project as described in this service level plan, the Primary
Provider and Primary Customer will define expectations that could include any of
the following elements: project definition, objectives/goals, deliverables,
people to be involved, role definitions, time schedules, progress review/report
frequency, and cost, time and support requirements/limitations.
While the Internal Customer Survey will be a key Source of Information to
formally monitor and measure the Provider's progress in achieving Key
Performance Measures, the means by which such surveying will be carried out
(e.g., electronic, printed, telephone, face-to-face) will be determined
according to the expressed preference of the Customer.
The Provider and Customer understand that a portion of the projected service
volume and costs will be directed to support the efforts of the Shared Service
Center organization, which in turn is providing direct support to other areas of
the Customer's state organization.
MODIFICATIONS TO THE PLAN
Service Provider and Customer will monitor service usage. If substantially
exceeding budget, Provider will contact Customer to mutually reprioritize
provision of requested service or renegotiate costs to provide incremental
service requirements. Amendments to this plan will be issued if a renegotiation
occurs.
The costs reflected herein are based on information available as of December 8,
1997, and are subject to change as revised budgets are approved.
<PAGE> 386
1999 CPA Service Level Plan
Page 6
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
- ---------------------------------- -----------------------------------
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------------- -----------------------------------
President and Chief Executive Officer Executive Director, Shared Services
Attachments
<PAGE> 387
COLUMBIA GAS [GMS LOGO]
SHARED SERVICES CENTER
1999 SERVICE LEVEL PLAN
GAS MANAGEMENT SERVICES
FOR
COLUMBIA GAS OF KENTUCKY, INC.
OVERVIEW
This Service Level Plan is the primary means of identifying and communicating
the mutual expectations of the Gas Management Services (GMS or Provider) Section
of the Shared Services Center (SSC) and Columbia Gas of Kentucky, Inc., (CKY or
Customer) regarding the specific types of services expected to be used, the
primary users, projected employee complement, evaluation criteria and the
projected cost of each service for calendar year 1999. Through the SSC, services
will be provided that are: (1) requested or agreed to by the operating company
customer; (2) evaluated on an ongoing basis according to the agreed-upon
performance measures; and (3) priced at cost, as required by the Public Utility
Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Gas Management Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is:
J.R. Lee, GMS General Manager
CUSTOMER: Columbia Gas of Kentucky, Inc.
2001 Mercer Road, P.O. Box 14241
Lexington, Kentucky 40512-4241
Key Customer contact is:
Joseph W. Kelly, Vice President or designee
Page 1
<PAGE> 388
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
SERVICE PROVIDED PRIMARY PROVIDER PRIMARY CUSTOMER
- ---------------- ---------------- ----------------
<S> <C> <C>
GAS OPERATIONS J. M. Ripley, Director Ziad Shaheen, Director
SUPPLY AND CAPACITY ASSET MANAGEMENT S. D. Phelps, Director Joseph W. Kelly, Vice President
SUPPLY PLANNING M. D. Anderson, Director Joseph W. Kelly, Vice President
TRANSPORTATION SERVICES M. T. Ward, Director Kimra Cole, Director
</TABLE>
Page 2
<PAGE> 389
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost of each service
the Customer expects to use. "Volume" measures the expected employee complement
required to provide each service. "Direct" costs are those costs the Provider
will incur explicitly to provide the specific service, such as hourly labor
rates, computer-related charges and out-of-pocket expenses. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as building costs, labor benefits, and the expenses of
administering the Shared Services Center. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and the Overhead costs. It is
the Total amount that Provider will monitor through the Service Performance
Reports.
<TABLE>
<CAPTION>
PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
SERVICE VOLUME (FTE'S) COSTS COSTS OF SERVICE
------- -------------- ----- ----- ----------
<S> <C> <C> <C> <C>
GAS OPERATIONS 2.7 $ 247,233 $ 74,510 $321,743
SUPPLY AND CAPACITY
ASSET MANAGEMENT 1.6 $ 169,193 $ 45,007 $214,200
SUPPLY PLANNING .72 $ 69,902 $ 20,240 $ 90,142
TRANSPORTATION SERVICES .7 $ 74,835 $ 19,650 $ 94,485
TOTAL 5.7 $ 561,163 $159,407 $720,570
</TABLE>
Page 3
<PAGE> 390
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided.
PERFORMANCE MEASURES ACROSS ALL GMS SERVICES:
<TABLE>
<CAPTION>
<S> <C> <C>
A: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Safe, reliable delivery of gas 100% of the time. Quality No Firm Service
Curtailment.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Daily & Seasonal Operational Reports Respond timely for approvals on
arrangements or situations
outside of "Decision Guidelines."
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
B: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Level of Customer's satisfaction with Provider Quality 90% Customer Satisfaction
communications, responsiveness and understanding Rating.
of the Customer's needs.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Provide timely, informed and
adequate feedback on level of
satisfaction.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
C: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
The sum of all direct and indirect costs charged Cost Actual annual costs (less than or
by Provider. equal to) projected annual costs in
the Service Level Plan.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly status reports Service Performance To participate cooperatively with
Reports Provider to update and modify the
Service Level Plan as needed to
reflect accurately changes in the
level of services requested and
associated costs.
</TABLE>
Page 4
<PAGE> 391
<TABLE>
<CAPTION>
<S> <C> <C>
D: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
% Gas Cost Recovery. Cost 100% Cost Recovery with no
material repricing by
Commission due to Provider
decisions or actions.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual Commission findings Support Provider responses to Commission
requests as needed. Also requires finance
and regulatory support.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Facilitate and support the Customer's Quality Meet Customer's expectations for
Unbundling Initiatives. support of Unbundling.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Provide Informative Feedback.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
F: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Effective representation of Customer interests Quality Meet Customer's expectations for
in State and Federal Regulatory Proceedings. involvement in State and Federal
Regulatory activities.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Timely responses to requests for
direction on policy issues, settlement
negotiations, testimony, etc. Also
requires legal support.
</TABLE>
Page 5
<PAGE> 392
PERFORMANCE MEASURES FOR SPECIFIC GMS SERVICES
GAS OPERATIONS
<TABLE>
<CAPTION>
G: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable gas operations for sites controlled by Quality No operational pressure violations
Provider. and/or penalties for sites under
Provider's control due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
On Scanning Operational Reports Timely advise provider of any special circumstances to
schedule allow variances.
</TABLE>
<TABLE>
<CAPTION>
H: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accurate Peak Day Forecast (PDF) of firm demand. Quality PDF within 3% accuracy of firm
demand.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual PDF Comparison Report Provide timely information regarding new load additions or
load changes.
</TABLE>
SUPPLY AND CAPACITY ASSET MANAGEMENT
<TABLE>
<CAPTION>
I: PERFORMANCE MEASURE DEFINITION: TYPE GOAL ($MILLION):
<S> <C> <C>
Cost Threshold Target Stretch
Booked revenue (before income taxes), from --------- ------ -------
off-system sales and capacity release. Before Sharing 4.0 5.0 6.0
After Sharing 1.3 1.6 1.9
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Company Financial Report Provide timely approvals on arrangements outside of "Decision
Guidelines" so that opportunities are not missed.
</TABLE>
Page 6
<PAGE> 393
SUPPLY PLANNING
<TABLE>
<CAPTION>
J: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
"Level of Customer Satisfaction with Strategic Gas Supply Quality & Prepare an SGSP that meets the
Plan (SGSP)" time. President's expectations and is a useful
tool in the regulatory arena.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Survey of Customer Provide timely input for strategic issues that must be
anticipated and communicate operating concerns.
</TABLE>
TRANSPORTATION SERVICES
<TABLE>
<CAPTION>
K: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of external Customer satisfaction with GTS Program Services. Quality 85% customer satisfaction.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual (mid-year) "Survey Shippers and Customer Complete annual surveys and provide adequate feedback.
personnel"
</TABLE>
Page 7
<PAGE> 394
OTHER MATTERS
The Provider and Customer also intend that:
Contract Signature Authority
The Vice President of Columbia Gas of Kentucky, Inc., (Joseph W. Kelly) and
General Manager of Gas Management Services (Jim Lee) will execute all contracts
for capacity and supply with a term longer than one year and the General Manager
of Gas Management Services (GMS) will execute all contracts with a term of one
year or less.
Decision Guidelines
A Decision Guideline is necessary in recognition of the operational and revenue
impact that the GMS organization can have on CKY.
The 1999 SLP Decision Guidelines are attached as Exhibit I. The desired outcome
is that by following the guidelines, 90 plus percent of the operational
decisions can be made by GMS without specific approval of the Customer, and that
the Customer has direct input and decision making capabilities on the issues of
the greatest importance to the Customer.
GMS Incentive Pay Plan
A GMS Incentive Plan shall be proposed and incorporated for 1999.
The Gas Management Services (GMS) Incentive Plan is an employee award program
developed to increase Columbia LDC revenues by:
1) Directly rewarding the employees in GMS for generating revenue, and
2) Focusing and aligning all GMS employees as a team on non-traditional
revenue generating actions and the innovative creation of new
opportunities.
MODIFICATIONS TO THE PLAN
Both the Provider and the Customer anticipate that the Customer will require the
services provided under this Service Level Plan for an indefinite period of
time. To minimize the administrative burden and delays associated with the
redefinition of services and performance metrics on an annual basis, the 1999
Plan will automatically continue from year to year until either the Provider or
the Customer requests that the Plan be substantially revised. Both Provider and
Customer expressly exclude from the scope of this automatic renewal provision
the Projected Service Levels and Costs, found on page 3 of this Plan, which
shall be the only portion of the Plan that would need to be examined and
established annually.
Provider and Customer intend to address any interim changes to the Plan through
on-going discussions and to reach agreement as business necessity dictates.
Page 8
<PAGE> 395
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
CKY GMS
- ----------------------------------- ------------------------------------
Vice President General Manager
- ------------------------------------ ------------------------------------
Director Director
- ------------------------------------ ------------------------------------
Director Director
- ------------------------------------ ------------------------------------
Director Director
------------------------------------
Director
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------------------- -------------------------------
Vice President, Columbia Gas of Kentucky, Inc. Vice President, Shared Services
Attachments:
Page 9
<PAGE> 396
COLUMBIA GAS
- -----------------------
SHARED SERVICES CENTER
[GMS LOGO]
1999 SERVICE LEVEL PLAN
GAS MANAGEMENT SERVICES
FOR
COLUMBIA GAS OF MARYLAND, INC.
OVERVIEW
This Service Level Plan is the primary means of identifying and communicating
the mutual expectations of the Gas Management Services (GMS or Provider) Section
of the Shared Services Center (SSC) and Columbia Gas of Maryland, Inc., (CMD or
Customer) regarding the specific types of services expected to be used, the
primary users, projected employee complement, evaluation criteria and the
projected cost of each service for calendar year 1999. Through the SSC, services
will be provided that are: (1) requested or agreed to by the operating company
customer; (2) evaluated on an ongoing basis according to the agreed-upon
performance measures; and (3) priced at cost, as required by the Public Utility
Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Gas Management Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is:
J. R. Lee, GMS General Manager
CUSTOMER: Columbia Gas of Maryland, Inc.
55 Sycamore Street
Hagerstown, MD 21740-00124
Key Customer contact is:
G. J. Robinson, President or designee
Page 1
<PAGE> 397
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through ColumbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
SERVICE PROVIDED PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
GAS OPERATIONS J. M. Ripley, Director Bob Burrows, General Manager
Gary Laird, Manager
SUPPLY AND CAPACITY ASSET MANAGEMENT S. D. Phelps, Director John VarKonda, Manager
SUPPLY PLANNING M. D. Anderson, Director Mike Martin, Director
John VarKonda, Manager
John Quinn, Manager
TRANSPORTATION SERVICES M. T. Ward, Director John VarKonda, Manager
</TABLE>
Page 2
<PAGE> 398
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost of each service
the Customer expects to use. "Volume" measures the expected employee complement
required to provide each service. "Direct" costs are those costs the Provider
will incur explicitly to provide the specific service, such as hourly labor
rates, computer-related charges and out-of-pocket expenses. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as building costs, labor benefits, and the expenses of
administering the Shared Services Center. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and the Overhead costs. It is
the Total amount that Provider will monitor through the Service Performance
Reports.
<TABLE>
<CAPTION>
PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
SERVICE VOLUME (FTE'S) COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
GAS OPERATIONS 1.3 $132,139 $ 35,849 $167,988
SUPPLY AND CAPACITY
ASSET MANAGEMENT .8 $ 86,408 $ 22,539 $108,947
SUPPLY PLANNING .24 $ 42,684 $ 6,747 $ 49,431
TRANSPORTATION SERVICES
.4 $ 41,800 $ 11,229 $ 53,029
TOTAL 2.74 $303,031 $ 76,364 $379,395
</TABLE>
Page 3
<PAGE> 399
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided.
PERFORMANCE MEASURES ACROSS ALL GMS SERVICES:
<TABLE>
<CAPTION>
A: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable delivery of gas 100% of the time. Quality No Firm Service
Curtailment.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Daily & Seasonal Operational Reports Respond timely for approvals on arrangements or situations
outside of "Decision Guidelines."
</TABLE>
<TABLE>
<CAPTION>
B: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of Customer's satisfaction with Provider communications, Quality 90% Customer Satisfaction
responsiveness and understanding of the Customer's needs. Rating.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide timely, informed and adequate feedback on level
of satisfaction.
</TABLE>
<TABLE>
<CAPTION>
C: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs charged by Provider. Cost Actual annual costs (less than or
equal to) projected annual costs in
the Service Level Plan.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with Provider to update and
reports Reports modify the Service Level Plan as needed to reflect
accurately changes in the level of services requested
and associated costs.
</TABLE>
Page 4
<PAGE> 400
<TABLE>
<CAPTION>
D: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% Gas Cost Recovery. Cost 100% Cost Recovery with no
material repricing by
Commission due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Commission findings Support Provider responses to Commission requests as
needed. Also requires finance and regulatory support.
</TABLE>
<TABLE>
<CAPTION>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Facilitate and support the Customer's Unbundling Initiatives. Quality Meet Customer's expectations for
support of Unbundling.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide Informative Feedback.
</TABLE>
<TABLE>
<CAPTION>
F: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Effective representation of Customer interests in State and Quality Meet Customer's expectations for
Federal Regulatory Proceedings. involvement in State and Federal
Regulatory activities.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Timely responses to requests for direction on policy issues,
settlement negotiations, testimony, etc. Also requires
legal support.
</TABLE>
Page 5
<PAGE> 401
PERFORMANCE MEASURES FOR SPECIFIC GMS SERVICES
GAS OPERATIONS
<TABLE>
<CAPTION>
G: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable gas operations for sites controlled by Quality No operational pressure violations
Provider. and/or penalties for sites under
Provider's control due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
On Scanning Operational Reports Timely advise provider of any special circumstances to
schedule allow variances.
</TABLE>
<TABLE>
<CAPTION>
H: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accurate Peak Day Forecast (PDF) of firm demand. Quality PDF within 3% accuracy of firm
demand.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual PDF Comparison Report Provide timely information regarding new load additions
or load changes.
</TABLE>
SUPPLY AND CAPACITY ASSET MANAGEMENT
<TABLE>
<CAPTION>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL ($MILLION):
<S> <C> <C>
Cost Threshold Target Stretch
Booked revenue (before income taxes), from --------- ------ -------
off-system sales, capacity release, and spot Before Sharing 0.9 1.7 2.5
purchases. After Sharing 0.3 0.5 0.7
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Company Financial Report Provide timely approvals on arrangements outside of "Decision
Guidelines" so that opportunities are not missed.
</TABLE>
Page 6
<PAGE> 402
SUPPLY PLANNING
<TABLE>
<CAPTION>
J: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
"Level of Customer Satisfaction with Strategic Gas Supply Quality & Prepare an SGSP that meets the
Plan (SGSP)" time. President's expectations and is a useful
tool in the regulatory arena.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Survey of Customer Provide timely input for strategic issues that must be
anticipated and communicate operating concerns.
</TABLE>
TRANSPORTATION SERVICES
<TABLE>
<CAPTION>
K: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of external Customer satisfaction with GTS Program Services. Quality 85% customer satisfaction.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual (mid-year) "Survey Shippers and Complete annual surveys and provide adequate feedback.
Customer personnel"
</TABLE>
Page 7
<PAGE> 403
OTHER MATTERS
The Provider and Customer also intend that:
Contract Signature Authority
The President of Columbia Gas of Maryland, Inc., (G. J.Robinson) will execute
all contracts for capacity and supply with a term longer than one year and the
General Manager of Gas Management Services (GMS) will execute all contracts with
a term of one year or less.
Decision Guidelines
A Decision Guideline is necessary in recognition of the operational and revenue
impact that the GMS organization can have on CMD.
The 1999 SLP Decision Guidelines are attached as Exhibit I. The desired outcome
is that by following the guidelines, 90 plus percent of the operational
decisions can be made by GMS without specific approval of the Customer, and that
the Customer has direct input and decision making capabilities on the issues of
the greatest importance to the Customer.
GMS Incentive Pay Plan
A GMS Incentive Plan shall be proposed and incorporated for 1999.
The Gas Management Services (GMS) Incentive Plan is an employee award program
developed to increase Columbia LDC revenues by:
1) Directly rewarding the employees in GMS for generating revenue, and
2) Focusing and aligning all GMS employees as a team on non-traditional
revenue generating actions and the innovative creation of new
opportunities.
MODIFICATIONS TO THE PLAN
Both the Provider and the Customer anticipate that the Customer will require the
services provided under this Service Level Plan for an indefinite period of time
into the future.
Provider and Customer intend to address any interim changes to the Plan through
on-going discussions and to reach agreement as business necessity dictates.
Page 8
<PAGE> 404
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
CMD GMS
- ----------------------------------- ------------------------------------
General Manager General Manager
- ------------------------------------ ------------------------------------
Director Director
- ------------------------------------ ------------------------------------
Manager Director
- ------------------------------------ ------------------------------------
Manager Director
- ------------------------------------ ------------------------------------
Manager Director
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------------- ----------------------------------
President, Columbia Gas of Maryland, Inc. Vice President, Shared Services
Attachments:
Page 9
<PAGE> 405
COLUMBIA GAS
- -----------------------
SHARED SERVICES CENTER
[GMS LOGO]
1999 SERVICE LEVEL PLAN
GAS MANAGEMENT SERVICES
FOR
COLUMBIA GAS OF OHIO, INC.
OVERVIEW
This Service Level Plan is the primary means of identifying and communicating
the mutual expectations of the Gas Management Services (GMS or Provider) Section
of the Shared Services Center (SSC) and Columbia Gas of Ohio, Inc., (COH or
Customer) regarding the specific types of services expected to be used, the
primary users, projected employee complement, evaluation criteria and the
projected cost of each service for calendar year 1999. Through the SSC, services
will be provided that are: (1) requested or agreed to by the operating company
customer; (2) evaluated on an ongoing basis according to the agreed-upon
performance measures; and (3) priced at cost, as required by the Public Utility
Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Gas Management Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is:
J. R. Lee, GMS General Manager
CUSTOMER: Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, OH 43215
Key Customer contact is:
J.R. Lee, Senior Vice President or designee
Page 1
<PAGE> 406
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
SERVICE PROVIDED PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
GAS OPERATIONS J. M. Ripley, Director Jim Lee, Sr. Vice President
Joe Kuhner, Director
Al Steinmetz, Director
SUPPLY AND CAPACITY S. D. Phelps, Director Jim Lee, Sr. Vice President
ASSET MANAGEMENT Greg Slone, Manager
SUPPLY PLANNING M. D. Anderson, Director Jim Lee, Sr. Vice President
Gary Babin, Vice President
Larry Martin, Director
Tom Brown, Director
Suzanne Surface, Director
TRANSPORTATION SERVICES M. T. Ward, Director Jim Lee, Sr. Vice President
Cheryl Peters, Vice President
Carol Fox, Director
Mishelle Payne-Shaffo, Director
</TABLE>
Page 2
<PAGE> 407
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost of each service
the Customer expects to use. "Volume" measures the expected employee complement
required to provide each service. "Direct" costs are those costs the Provider
will incur explicitly to provide the specific service, such as hourly labor
rates, computer-related charges and out-of-pocket expenses. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as building costs, labor benefits, and the expenses of
administering the Shared Services Center. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and the Overhead costs. It is
the Total amount that Provider will monitor through the Service Performance
Reports.
<TABLE>
<CAPTION>
PROJECTED SERVICE
VOLUME (FTE'S) PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
SERVICE COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
GAS OPERATIONS 9.9 $1,066,639 $ 279,059 $1,345,698
SUPPLY AND CAPACITY
ASSET MANAGEMENT 11.6 $1,255,804 $ 326,811 $1,582,615
SUPPLY PLANNING 7.6 $ 715,598 $ 212,515 $ 928,113
TRANSPORTATION SERVICES
4.4 $ 482,824 $ 123,516 $ 606,340
TOTAL 34 $3,520,865 $ 941,901 $4,462,766
</TABLE>
Page 3
<PAGE> 408
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided.
PERFORMANCE MEASURES ACROSS ALL GMS SERVICES:
<TABLE>
<CAPTION>
A: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable delivery of gas 100% of the time. Quality No Firm Service
Curtailment.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Daily & Seasonal Operational Reports Respond timely for approvals on arrangements or situations
outside of "Decision Guidelines."
</TABLE>
<TABLE>
<CAPTION>
B: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of Customer's satisfaction with Provider communications, Quality 90% Customer Satisfaction
responsiveness and understanding of the Customer's needs. Rating.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide timely, informed and adequate feedback on level of
satisfaction.
</TABLE>
<TABLE>
<CAPTION>
C: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs charged by Provider. Cost Actual annual costs (less than or
equal to) projected annual costs in
the Service Level Plan.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status reports Service Performance To participate cooperatively with Provider to update and
Reports modify the Service Level Plan as needed to reflect
accurately changes in the level of services requested
and associated costs.
</TABLE>
Page 4
<PAGE> 409
<TABLE>
<CAPTION>
D: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% Gas Cost Recovery. Cost 100% Cost Recovery with no
material repricing by
Commission due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Commission findings Support Provider responses to Commission requests as needed.
Also requires finance and regulatory support.
</TABLE>
<TABLE>
<CAPTION>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Facilitate and support the Customer's Unbundling Initiatives. Quality Meet Customer's expectations for
support of Unbundling.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide Informative Feedback.
</TABLE>
<TABLE>
<CAPTION>
F: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Effective representation of Customer interests in State and Quality Meet Customer's expectations for
Federal Regulatory Proceedings. involvement in State and Federal
Regulatory activities.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Timely responses to requests for direction on policy issues,
settlement negotiations, testimony, etc. Also requires
legal support.
</TABLE>
Page 5
<PAGE> 410
PERFORMANCE MEASURES FOR SPECIFIC GMS SERVICES
GAS OPERATIONS
<TABLE>
<CAPTION>
G: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable gas operations for sites controlled by Quality No operational pressure violations and/or penalties
Provider. for sites under Provider's control due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
On Scanning schedule Operational Reports Timely advise provider of any special circumstances
to allow variances.
</TABLE>
<TABLE>
<CAPTION>
H: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accurate Peak Day Forecast (PDF) of firm demand. Quality PDF within 3% accuracy of firm
demand.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual PDF Comparison Report Provide timely information regarding new
load additions or load changes.
</TABLE>
SUPPLY AND CAPACITY ASSET MANAGEMENT
<TABLE>
<CAPTION>
I: PERFORMANCE MEASURE DEFINITION: TYPE GOAL ($MILLION):
<S> <C> <C> <C> <C> <C>
Cost Threshold Target Stretch
(1)Transition Capacity Cost Funding: --------- ------ -------
Booked proceeds (before sharing and before taxes) (1) 12.0 17.0 22.0
from off system sales and short term capacity
release.
(2)Net Exchange Position: Average net exchange gas (2) +10.0 to -25.0 +5.0 to -15.0 0 to -10
value position during the year.
(3)Contract Cost Reduction
Arrangements: Booked proceeds (before taxes) from
long term capacity release plus all other avoided (3) 32.4 41.2 50.0
firm capacity, storage and supply contract demand
costs.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Company Financial Report for Provide timely approvals on arrangements outside of "Decision
(1) and (3). GMS data Guidelines" so that opportunities are not missed.
warehouse for (2).
</TABLE>
Page 6
<PAGE> 411
SUPPLY PLANNING
<TABLE>
<CAPTION>
J: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
"Level of Customer Satisfaction with Strategic Gas Supply Quality & Prepare an SGSP that meets the
Plan (SGSP)" time. President's expectations and is a useful
tool in the regulatory arena.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Survey of Customer Provide timely input for strategic issues that
must be anticipated and communicate operating
concerns.
</TABLE>
TRANSPORTATION SERVICES
<TABLE>
<CAPTION>
K: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of external Customer satisfaction with GTS Program Services. Quality 85% customer satisfaction.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual (mid-year) "Survey Shippers and Customer Complete annual surveys and provide adequate feedback.
personnel"
</TABLE>
Page 7
<PAGE> 412
OTHER MATTERS
The Provider and Customer also intend that:
Contract Signature Authority
The Senior Vice President of Energy Services and General Manager of Gas
Management Services (Jim Lee) will execute all contracts for capacity and
supply.
Decision Guidelines
A Decision Guideline is necessary in recognition of the operational and revenue
impact that the GMS organization can have on COH.
The 1999 SLP Decision Guidelines are attached as Exhibit I. The desired outcome
is that by following the guidelines, 90 plus percent of the operational
decisions can be made by GMS without specific approval of the Customer, and that
the Customer has direct input and decision making capabilities on the issues of
the greatest importance to the Customer.
GMS Incentive Pay Plan
A GMS Incentive Plan shall be proposed and incorporated for 1999.
The Gas Management Services (GMS) Incentive Plan is an employee award program
developed to increase Columbia LDC revenues by:
1) Directly rewarding the employees in GMS for generating revenue, and
2) Focusing and aligning all GMS employees as a team on non-traditional
revenue generating actions and the innovative creation of new
opportunities.
MODIFICATIONS TO THE PLAN
Both the Provider and the Customer anticipate that the Customer will require the
services provided under this Service Level Plan for an indefinite period of
time. To minimize the administrative burden and delays associated with the
redefinition of services and performance metrics on an annual basis, the 1999
Plan will automatically continue from year to year until either the Provider or
the Customer requests that the Plan be substantially revised. Both Provider and
Customer expressly exclude from the scope of this automatic renewal provision
the Projected Service Levels and Costs, found on page 3 of this Plan, which
shall be the only portion of the Plan that would need to be examined and
established annually.
Provider and Customer intend to address any interim changes to the Plan through
on-going discussions and to reach agreement as business necessity dictates.
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- -------------------------------- ------------------------------
Senior Vice President Vice President, Shared Services
Columbia Gas of Ohio, Inc.
Page 8
<PAGE> 413
COLUMBIA GAS [LOGO]
SHARED SERVICES CENTER
1999 SERVICE LEVEL PLAN
GAS MANAGEMENT SERVICES
FOR
COLUMBIA GAS OF PENNSYLVANIA INC.
OVERVIEW
This Service Level Plan is the primary means of identifying and communicating
the mutual expectations of the Gas Management Services (GMS or Provider) Section
of the Shared Services Center (SSC) and Columbia Gas of Pennsylvania, Inc., (CPA
or Customer) regarding the specific types of services expected to be used, the
primary users, projected employee complement, evaluation criteria and the
projected cost of each service for calendar year 1999. Through the SSC, services
will be provided that are: (1) requested or agreed to by the operating company
customer; (2) evaluated on an ongoing basis according to the agreed-upon
performance measures; and (3) priced at cost, as required by the Public Utility
Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Gas Management Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is:
J. R. Lee, GMS General Manager
CUSTOMER: Columbia Gas of Pennsylvania, Inc.
650 Washington Road
Pittsburgh, Pennsylvania 15228-2703
Key Customer contact is:
G. J. Robinson, President or designee
Page 1
<PAGE> 414
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
SERVICE PROVIDED PRIMARY PROVIDER PRIMARY CUSTOMER
---------------- ---------------- ----------------
<S> <C> <C>
GAS OPERATIONS J. M. Ripley, Director Bob Burrows, General Manager
Mark Chepke, Manager
SUPPLY AND CAPACITY ASSET MANAGEMENT S. D. Phelps, Director John VarKonda, Manager
SUPPLY PLANNING M. D. Anderson, Director Mike Martin, Director
John VarKonda, Manager
John Quinn, Manager
TRANSPORTATION SERVICES M. T. Ward, Director John VarKonda, Manager
</TABLE>
Page 2
<PAGE> 415
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost of each service
the Customer expects to use. "Volume" measures the expected employee complement
required to provide each service. "Direct" costs are those costs the Provider
will incur explicitly to provide the specific service, such as hourly labor
rates, computer-related charges and out-of-pocket expenses. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as building costs, labor benefits, and the expenses of
administering the Shared Services Center. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and the Overhead costs. It is
the Total amount that Provider will monitor through the Service Performance
Reports.
<TABLE>
<CAPTION>
PROJECTED SERVICE PROJECTED DIRECT PROJECTED OVERHEAD PROJECTED TOTAL COST
SERVICE VOLUME (FTE'S) COSTS COSTS OF SERVICE
------- -------------- ----- ----- ----------
<S> <C> <C> <C> <C>
GAS OPERATIONS 5.9 $ 511,766 $165,889 $ 677,655
SUPPLY AND CAPACITY
ASSET MANAGEMENT 4 $ 416,575 $112,693 $ 529,268
SUPPLY PLANNING 2.4 $ 250,065 $ 67,465 $ 317,530
TRANSPORTATION SERVICES 3 $ 306,316 $ 84,216 $ 390,532
TOTAL 15.3 $1,484,722 $430,263 $1,914,985
</TABLE>
Page 3
<PAGE> 416
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided.
PERFORMANCE MEASURES ACROSS ALL GMS SERVICES:
<TABLE>
<CAPTION>
<S> <C> <C>
A: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Safe, reliable delivery of gas 100% of the time. Quality No Firm Service
Curtailment.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Daily & Seasonal Operational Reports Respond timely for approvals
on arrangements or situations
outside of "Decision
Guidelines."
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
B: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Level of Customer's satisfaction with Provider Quality 90% Customer Satisfaction Rating.
communications, responsiveness and understanding
of the Customer's needs.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Provide timely, informed and
adequate feedback on level of
satisfaction.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
C: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
The sum of all direct and indirect costs charged Cost Actual annual costs <
by Provider. -
projected annual costs in
the Service Level Plan.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly status reports Service Performance To participate cooperatively with
Reports Provider to update and modify the
Service Level Plan as needed to
reflect accurately changes in the
level of services requested and
associated costs.
</TABLE>
Page 4
<PAGE> 417
<TABLE>
<CAPTION>
<S> <C> <C>
D: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
% Gas Cost Recovery. Cost 100% Cost Recovery with no
material repricing by
Commission due to Provider
decisions or actions.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual Commission findings Support Provider responses to Commission
requests as needed. Also requires finance
and regulatory support.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Facilitate and support the Customer's Quality Meet Customer's expectations for
Unbundling Initiatives. support of Unbundling.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Provide Informative Feedback.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
F: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Effective representation of Customer interests Quality Meet Customer's expectations for
in State and Federal Regulatory Proceedings. involvement in State and Federal
Regulatory activities.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Quarterly Survey of Customer Timely responses to requests for
direction on policy issues, settlement
negotiations, testimony, etc. Also
requires legal support.
</TABLE>
Page 5
<PAGE> 418
PERFORMANCE MEASURES FOR SPECIFIC GMS SERVICES
GAS OPERATIONS
<TABLE>
<CAPTION>
<S> <C> <C>
G: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Safe, reliable gas operations for sites Quality No operational pressure violations
controlled by Provider. and/or penalties for sites under
Provider's control due to Provider
decisions or actions.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
On Scanning Operational Reports Timely advise provider of any special
schedule circumstances to allow variances.
</TABLE>
<TABLE>
<CAPTION>
<S> <C> <C>
H: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Accurate Peak Day Forecast (PDF) of firm demand. Quality PDF within 3% accuracy of firm demand.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual PDF Comparison Report Provide timely information regarding new
load additions or load changes.
</TABLE>
SUPPLY AND CAPACITY ASSET MANAGEMENT
<TABLE>
<CAPTION>
<S> <C> <C> <C> <C> <C>
I: PERFORMANCE MEASURE DEFINITION: TYPE GOAL ($MILLION):
Cost Threshold Target Stretch
Booked revenue (before income taxes), from Before Sharing 8.9 13.5 18.2
off-system sales, capacity release, and spot After Sharing 2.3 3.5 4.7
purchase.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual Company Financial Report Provide timely approvals
on arrangements outside
of "Decision Guidelines"
so that opportunities are
not missed.
</TABLE>
Page 6
<PAGE> 419
SUPPLY PLANNING
<TABLE>
<CAPTION>
<S> <C> <C>
J: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
"Level of Customer Satisfaction with Strategic Quality & Prepare an SGSP that meets the
Gas Supply Plan (SGSP)" time. President's expectations and is a useful
tool in the regulatory arena.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual Survey of Customer Provide timely input for strategic
issues that must be anticipated and
communicate operating concerns.
</TABLE>
TRANSPORTATION SERVICES
<TABLE>
<CAPTION>
<S> <C> <C>
K: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
Level of external Customer satisfaction with Quality 85% customer satisfaction.
GTS Program Services.
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
Annual (mid-year) "Survey Shippers and Complete annual surveys and provide
Customer personnel" adequate feedback.
</TABLE>
Page 7
<PAGE> 420
OTHER MATTERS
The Provider and Customer also intend that:
Contract Signature Authority
The President of Columbia Gas of Pennsylvania, Inc., (G. J. Robinson) will
execute all contracts for capacity and supply with a term longer than one year
and the General Manager of Gas Management Services (GMS) will execute all
contracts with a term of one year or less.
Decision Guidelines
A Decision Guideline is necessary in recognition of the operational and revenue
impact that the GMS organization can have on CPA.
The 1999 SLP Decision Guidelines are attached as Exhibit I. The desired outcome
is that by following the guidelines, 90 plus percent of the operational
decisions can be made by GMS without specific approval of the Customer, and that
the Customer has direct input and decision making capabilities on the issues of
the greatest importance to the Customer.
GMS Incentive Pay Plan
A GMS Incentive Plan shall be proposed and incorporated for 1999.
The Gas Management Services (GMS) Incentive Plan is an employee award program
developed to increase Columbia LDC revenues by:
1) Directly rewarding the employees in GMS for generating revenue, and
2) Focusing and aligning all GMS employees as a team on non-traditional
revenue generating actions and the innovative creation of new
opportunities.
MODIFICATIONS TO THE PLAN
Both the Provider and the Customer anticipate that the Customer will require the
services provided under this Service Level Plan for an indefinite period of time
into the future.
Provider and Customer intend to address any interim changes to the Plan through
on-going discussions and to reach agreement as business necessity dictates.
Page 8
<PAGE> 421
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
CPA GMS
- ---------------------------------- -----------------------------------
General Manager General Manager
- ---------------------------------- -----------------------------------
Director Director
- ---------------------------------- -----------------------------------
Manager Director
- ---------------------------------- -----------------------------------
Manager Director
- ---------------------------------- -----------------------------------
Manager Director
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- ---------------------------------- -----------------------------------
President, Columbia Gas of Vice President, Shared Services
Pennsylvania, Inc.
Attachments:
Page 9
<PAGE> 422
COLUMBIA GAS [GRAPHIC -- GAS MANAGEMENT SERVICES]
SHARED SERVICES CENTER
1999 SERVICE LEVEL PLAN
GAS MANAGEMENT SERVICES
FOR
COLUMBIA GAS OF VIRGINIA INC.
OVERVIEW
This Service Level Plan is the primary means of identifying and communicating
the mutual expectations of the Gas Management Services (GMS or Provider) Section
of the Shared Services Center (SSC) and Columbia Gas of Virginia, Inc., (CVA or
Customer) regarding the specific types of services expected to be used, the
primary users, projected employee complement, evaluation criteria and the
projected cost of each service for calendar year 1999. Through the SSC, services
will be provided that are: (1) requested or agreed to by the operating company
customer; (2) evaluated on an ongoing basis according to the agreed-upon
performance measures; and (3) priced at cost, as required by the Public Utility
Holding Company Act of 1935, as amended.
PARTICIPANTS IN THE PLAN
PROVIDER: Gas Management Services Section
The Shared Services Center at Columbia Gas of Ohio, Inc.
200 Civic Center Drive
Columbus, Ohio 43215
Key Provider contact is:
J. R. Lee, GMS General Manager
CUSTOMER: Columbia Gas of Virginia, Inc.
9001 Arboretum Parkway
Richmond, Virginia 23235-0800
Key Customer contact is:
Anthony Trubisz, President or designee
Page 1
<PAGE> 423
SCOPE OF SERVICES
The services addressed by this Plan are listed below. A detailed description of
each service is available in the 1999 Master List of Services, which can be
accessed on-line through columbiaNOW. To facilitate communication and
accountability, the person(s) primarily responsible for providing the service
and the primary recipient(s) of the service are identified for each service.
<TABLE>
<CAPTION>
SERVICE PROVIDED PRIMARY PROVIDER PRIMARY CUSTOMER
<S> <C> <C>
GAS OPERATIONS J. M. Ripley, Director Rob Mooney, Manager
SUPPLY AND CAPACITY ASSET MANAGEMENT S. D. Phelps, Director Opie Lindsay, Manager
SUPPLY PLANNING M. D. Anderson, Director Opie Lindsay, Manager
Rob Mooney, Manager
TRANSPORTATION SERVICES M. T. Ward, Director Lisa Jessee, Coordinator
</TABLE>
Page 2
<PAGE> 424
PROJECTED SERVICE LEVELS AND COSTS
This table summarizes the projected volume and the annual cost of each service
the Customer expects to use. "Volume" measures the expected employee complement
required to provide each service. "Direct" costs are those costs the Provider
will incur explicitly to provide the specific service, such as hourly labor
rates, computer-related charges and out-of-pocket expenses. "Overhead" costs
represent the proportionate share of the costs that are incurred to support all
services, such as building costs, labor benefits, and the expenses of
administering the Shared Services Center. Overhead costs are not specifically
identified on the Customer's books as associated with individual services. The
"total cost of service" is the sum of the Direct and the Overhead costs. It is
the Total amount that Provider will monitor through the Service Performance
Reports.
<TABLE>
<CAPTION>
PROJECTED
SERVICE PROJECTED PROJECTED PROJECTED
VOLUME DIRECT OVERHEAD TOTAL COST
SERVICE FTE'S COSTS COSTS OF SERVICE
<S> <C> <C> <C> <C>
GAS OPERATIONS 5.2 $480,538 $147,613 $628,151
SUPPLY AND CAPACITY
ASSET MANAGEMENT 2 $214,896 $ 56,347 $271,243
SUPPLY PLANNING 1 $106,769 $ 30,359 $137,128
TRANSPORTATION SERVICES 1.5 $150,943 $ 42,108 $193,051
TOTAL 9.7 $953,146 $276,427 $1,229,573
</TABLE>
Page 3
<PAGE> 425
KEY PERFORMANCE MEASURES
This section describes the key measures for each service that Provider and
Customer concur will be used as the basis to monitor, evaluate and continuously
improve the performance of the services provided.
PERFORMANCE MEASURES ACROSS ALL GMS SERVICES:
<TABLE>
<CAPTION>
A: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable delivery of gas 100% of the time. Quality No Firm Service
Curtailment.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Daily & Seasonal Operational Reports Respond timely for approvals on arrangements or situations
outside of "Decision Guidelines."
</TABLE>
<TABLE>
<CAPTION>
B: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of Customer's satisfaction with Provider communications, Quality 90% Customer Satisfaction
responsiveness and understanding of the Customer's needs. Rating.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide timely,
informed and
adequate feedback
on level of
satisfaction.
</TABLE>
<TABLE>
<CAPTION>
C: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
The sum of all direct and indirect costs charged by Provider. Cost Actual annual costs [less
than or equal to] projected
annual costs in the Service
Level Plan.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly status Service Performance To participate cooperatively with Provider
reports Reports to update and modify the Service Level Plan
as needed to reflect accurately changes in
the level of services requested and
associated costs.
</TABLE>
Page 4
<PAGE> 426
<TABLE>
<CAPTION>
D: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
% Gas Cost Recovery. Cost 100% Cost Recovery with no
material repricing by
Commission due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Commission findings Support Provider
responses to Commission
requests as needed. Also
requires finance and
regulatory support.
</TABLE>
<TABLE>
<CAPTION>
E: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Facilitate and support the Customer's Unbundling Initiatives. Quality Meet Customer's expectations for
support of Unbundling.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Provide Informative Feedback.
</TABLE>
<TABLE>
<CAPTION>
F: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Effective representation of Customer interests in State and Quality Meet Customer's expectations for
Federal Regulatory Proceedings. involvement in State and Federal
Regulatory activities.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Quarterly Survey of Customer Timely responses to requests for direction
on policy issues, settlement negotiations,
testimony, etc. Also requires legal support.
</TABLE>
Page 5
<PAGE> 427
PERFORMANCE MEASURES FOR SPECIFIC GMS SERVICES
GAS OPERATIONS
<TABLE>
<CAPTION>
G: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Safe, reliable gas operations for sites controlled by Quality No operational pressure violations and/or penalties
Provider. for sites under Provider's control due to Provider
decisions or actions.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
On Scanning Operational Reports Timely advise provider of any special circumstances to
schedule allow variances.
</TABLE>
<TABLE>
<CAPTION>
H: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Accurate Peak Day Forecast (PDF) of firm demand. Quality PDF within 3% accuracy of firm
demand.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual PDF Comparison Report Provide timely
information regarding new
load additions or load
changes.
</TABLE>
SUPPLY AND CAPACITY ASSET MANAGEMENT
<TABLE>
<CAPTION>
I: PERFORMANCE MEASURE DEFINITION: TYPE GOAL ($MILLION):
Cost Threshold Target Stretch
<S> <C> <C> <C> <C>
Booked revenue from off-system sales and capacity 1.2 2.4 3.6
release.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Company Financial Report Provide timely approvals on
arrangements outside of
"Decision Guidelines" so
that opportunities are not
missed.
</TABLE>
Page 6
<PAGE> 428
SUPPLY PLANNING
<TABLE>
<CAPTION>
J: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
"Level of Customer Satisfaction with Strategic Gas Supply Quality & Prepare an SGSP that meets the
Plan (SGSP)" time. President's expectations and is a useful
tool in the regulatory arena.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual Survey of Customer Provide timely input for
strategic issues that
must be anticipated and
communicate operating
concerns.
</TABLE>
TRANSPORTATION SERVICES
<TABLE>
<CAPTION>
K: PERFORMANCE MEASURE DEFINITION: TYPE GOAL
<S> <C> <C>
Level of external Customer satisfaction with GTS Program Services. Quality 85% customer satisfaction.
</TABLE>
<TABLE>
<CAPTION>
FREQUENCY SOURCE OF INFORMATION CUSTOMER RESPONSIBILITIES:
<S> <C> <C>
Annual (mid-year) "Survey Shippers and Customer Complete annual surveys and provide adequate feedback.
personnel"
</TABLE>
Page 7
<PAGE> 429
OTHER MATTERS
The Provider and Customer also intend that:
Contract Signature Authority
The President of Columbia Gas of Virginia, Inc., (Anthony Trubisz) will execute
all contracts for capacity and supply with a term longer than one year and the
General Manager of Gas Management Services (GMS) will execute all contracts with
a term of one year or less.
Decision Guidelines
A Decision Guideline is necessary in recognition of the operational and revenue
impact that the GMS organization can have on CVA.
The 1999 SLP Decision Guidelines are attached as Exhibit I. The desired outcome
is that by following the guidelines, 90 plus percent of the operational
decisions can be made by GMS without specific approval of the Customer, and that
the Customer has direct input and decision making capabilities on the issues of
the greatest importance to the Customer.
GMS Incentive Pay Plan
A GMS Incentive Plan shall be proposed and incorporated for 1999.
The Gas Management Services (GMS) Incentive Plan is an employee award program
developed to increase Columbia LDC revenues by:
1) Directly rewarding the employees in GMS for generating revenue, and
2) Focusing and aligning all GMS employees as a team on non-traditional
revenue generating actions and the innovative creation of new
opportunities.
MODIFICATIONS TO THE PLAN
Both the Provider and the Customer anticipate that the Customer will require the
services provided under this Service Level Plan for an indefinite period of
time. To minimize the administrative burden and delays associated with the
redefinition of services and performance metrics on an annual basis, the 1999
Plan will automatically continue from year to year until either the Provider or
the Customer requests that the Plan be substantially revised. Both Provider and
Customer expressly exclude from the scope of this automatic renewal provision
the Projected Service Levels and Costs, found on page 3 of this Plan, which
shall be the only portion of the Plan that would need to be examined and
established annually.
Provider and Customer intend to address any interim changes to the Plan through
on-going discussions and to reach agreement as business necessity dictates.
Page 8
<PAGE> 430
EMPLOYEE COMMITMENT
To ensure that the Plan is communicated fully and understood by all employees
whose participation is instrumental in the effective implementation of the Plan,
the Customer and Provider representatives signing below acknowledge their
commitment to fulfilling the expectations and undertakings reflected in this
Plan.
<TABLE>
<CAPTION>
CVA GMS
<S> <C>
- ----------------------------------- ------------------------------------
Director General Manager
- ----------------------------------- ------------------------------------
Manager Director
- ----------------------------------- ------------------------------------
Manager Director
- ----------------------------------- ------------------------------------
Manager Director
------------------------------------
Director
</TABLE>
MANAGEMENT COMMITMENT
In the spirit of business partnership, the Management representatives signing
below confirm their commitment to fulfill the expectations and undertakings
described within this Plan.
- --------------------------------------- ------------------------------------
President, Columbia Gas of Virginia, Inc. Vice President, Shared Services
Attachments:
Page 9
<PAGE> 431
SCHEDULE 2
1999 STANDARD ALLOCATION BASES
BASE 1
NO LONGER USED
BASE 2
UNIT MEASUREMENT
TOTAL NUMBER OF RETAIL CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
6.87% 64.52% 1.57% 18.89% 8.15% 100.00%
</TABLE>
TARIFF AND TRANSPORTATION CUSTOMERS BY REVENUE CYCLE
<TABLE>
<CAPTION>
<S> <C> <C> <C> <C> <C> <C>
RESIDENTIAL 6.75% 65.22% 1.53% 18.50% 8.00% 100.00%
COMMERCIAL 8.07% 57.32% 1.96% 22.97% 9.68% 100.00%
INDUSTRIAL 5.09% 66.91% 0.94% 15.15% 11.91% 100.00%
PUBLIC UTILITY 100.00% 0.00% 0.00% 0.00% 0.00% 100.00%
OTHER 0.00% 53.26% 0.00% 30.76% 15.98% 100.00%
TRANSPORTATION 1.23% 72.38% 1.55% 22.77% 2.07% 100.00%
TOTAL 6.78% 64.55% 1.58% 19.02% 8.07% 100.00%
</TABLE>
TOTAL TARIFF AND TRANSPORTATION THROUGHPUT MCF'S
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.96% 61.80% 1.35% 19.13% 9.76% 100.00%
</TABLE>
TARIFF AND TRANSPORTATION MCF THROUGHPUT BY REVENUE CLASS
<TABLE>
<CAPTION>
<S> <C> <C> <C> <C> <C> <C>
RESIDENTIAL 6.15% 66.78% 1.41% 19.34% 6.32% 100.00%
COMMERCIAL 8.08% 58.14% 2.29% 20.07% 11.42% 100.00%
INDUSTRIAL 5.92% 43.27% 2.50% 19.73% 28.58% 100.00%
PUBLIC UTILITY 100.00% 0.00% 0.00% 0.00% 0.00% 100.00%
OTHER 0.00% 27.90% 0.00% 17.31% 54.79% 100.00%
TRANSPORTATION 9.44% 59.60% 0.96% 18.58% 11.42% 100.00%
TOTAL 7.96% 61.80% 1.35% 19.13% 9.76% 100.00%
</TABLE>
GAS PURCHASE VOLUMES - GROSS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
6.68% 63.27% 2.12% 20.28% 7.65% 100.00%
</TABLE>
TOTAL NUMBER OF EMPLOYEES (INCLUDES ALLOCATED SHARED SERVICES)
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.63% 56.53% 2.04% 23.21% 10.59% 100.00%
</TABLE>
<PAGE> 432
BASE 2 (CONTINUED)
UNIT MEASUREMENT
NUMBER OF VEHICLES
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
6.96% 58.68% 1.96% 22.03% 10.37% 100.00%
</TABLE>
TOTAL NUMBER OF GENERAL TOOLS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
5.01% 61.83% 1.98% 19.23% 11.95% 100.00%
</TABLE>
TOTAL NUMBER OF LEASES
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
5.97% 43.57% 3.82% 40.49% 6.15% 100.00%
</TABLE>
NUMBER OF STATE EMPLOYEES
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.54% 56.48% 1.80% 23.53% 10.65% 100.00%
</TABLE>
<PAGE> 433
BASE 3
TOTAL PLANT AND TOTAL EXPENSE
TOTAL GAS PLANT AND O&M EXPENSE
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.68% 54.57% 2.73% 22.54% 12.48% 100.00%
</TABLE>
<PAGE> 434
BASE 4
TOTAL FUNCTIONAL PLANT AND TOTAL FUNCTIONAL EXPENSE
TOTAL L. P. G. PLANT AND EXPENSE
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
17.23% 0.00% 17.45% 0.00% 65.32% 100.00%
</TABLE>
STORAGE
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
0.00% 0.00% 0.00% 100.00% 0.00% 100.00%
</TABLE>
TOTAL DISTRIBUTION PLANT AND EXPENSE
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.70% 54.30% 2.76% 22.97% 12.27% 100.00%
</TABLE>
<PAGE> 435
BASE 5
PLANT OR EXPENSE VARIATIONS
TOTAL GAS PLANT IN SERVICE
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.78% 54.04% 2.81% 22.49% 12.88% 100.00%
</TABLE>
TOTAL DEPRECIABLE PLANT
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.76% 54.06% 2.84% 22.75% 12.59% 100.00%
</TABLE>
ADJUSTED GROSS PAYROLL
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
6.26% 63.22% 1.62% 20.16% 8.74% 100.00%
</TABLE>
BASE 6
COMBINATION BASES
TOTAL THROUGHPUT/TOTAL STATE EMPLOYEES/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.43% 60.94% 1.58% 20.56% 9.49% 100.00%
</TABLE>
TOTAL STATE EMPLOYEES/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.16% 60.51% 1.69% 21.28% 9.36% 100.00%
</TABLE>
TOTAL THROUGHPUT/TOTAL EMPLOYEES/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.46% 60.96% 1.66% 20.45% 9.47% 100.00%
</TABLE>
TOTAL EMPLOYEES/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.21% 60.53% 1.81% 21.12% 9.33% 100.00%
</TABLE>
TOTAL PLANT/STATE EMPLOYEES/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.37% 58.36% 2.06% 21.68% 10.53% 100.00%
</TABLE>
TOTAL THROUGHPUT/CUSTOMERS
<TABLE>
<CAPTION>
CKY COH CMD CPA CGV TOTAL
<S> <C> <C> <C> <C> <C> <C>
7.37% 63.16% 1.47% 19.08% 8.92% 100.00%
</TABLE>
<PAGE> 436
SCHEDULE 3
"AT COST" REPRESENTATION
In compliance with rules 90 and 91 under the Public Utility Holding Company Act,
all services are provided at cost which includes reasonable compensation for
necessary capital.
The basis for determining the amount billed when the Shared Services Center
(SSC) of Columbia Gas of Ohio, Inc. (COH) does work for another affiliate is
cost pursuant to Section 13(b) of the Public Utility Holding Company Act. The
SSC does not make a profit when performing professional services for affiliated
companies.
In addition to costs uniquely identified in each transaction, an attempt is made
to include costs that are related to, but not specifically identifiable to, the
transaction such as various departmental overheads that include
vacation/non-productive time, employee benefits and payroll taxes.
A component to recover the cost of capital is included when assets owned by COH
are used to provide services for affiliated companies. The cost of capital
includes a return on investment and taxes. The return rate is the Ohio Public
Utilities Commission approved rate of return.
/s/ Theresa A. Balog
General Manager,
Financial & Regulatory Services
Columbia Gas of Ohio, Inc.
<PAGE> 437
SCHEDULE 4 - INCOME STATEMENT DETAILING SSC GOODS AND SERVICES RENDERED TO
AFFLIATES AND NON-AFFILIATES
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 12 14 15 16 20
Account Description CEGSC CGT CES CPC CNS
- ----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
REVENUES
- ---------------
417 Non- Affiliated Revenues $ -- $ -- $ -- $ -- $ --
493 General Office Building Return $ -- $ -- $ -- $ -- $ --
495 Equipment Recovery - Return & Taxes $ -- $ -- $ -- $ -- $ --
-----------------------------------------------------------
Subtotal $ -- $ -- $ -- $ -- $ --
EXPENSES
- ---------------
107 Construction Work In Progress $ 274,611 $ -- $ -- $ -- $ --
108 Accumulated Depreciation $ -- $ -- $ -- $ -- $ --
135 Working Funds $ -- $ -- $ -- $ -- $ --
143 Other Accounts Receivable $ -- $ -- $ -- $ -- $ --
163 Stores Expense $ -- $ -- $ -- $ -- $ --
183 Survey/Investigation Charge - Preliminary $ -- $ -- $ -- $ -- $ --
184 Clearing Accounts $ -- $ -- $ -- $ -- $ --
184CA Clearing Acct Distribution - Autos, Trucks, Tools $ -- $ -- $ -- $ -- $ --
184CB Clearing Acct Distribution - General Office Bldg $ -- $ -- $ -- $ -- $ --
184CF Clearing Acct Distribution - Fab Shop $ -- $ -- $ -- $ -- $ --
184CI Clearing Acct Distribution - Info Tech $ 281,855 $ -- $219,904 $ -- $ --
184CM Clearing Acct Distribution - Meter Shop $ -- $ -- $ -- $ -- $ --
186 Deferred Debits - (Convenience Billings (Co.12)) $2,156,970 $ -- $ -- $ -- $ --
241 Tax Collections Payable $ -- $ -- $ -- $ -- $ --
242 Accounts Payable $ -- $ -- $ -- $ -- $ --
403 Depreciation Recovery $ -- $ -- $ -- $ -- $ --
404 Amortization Recovery $ -- $ -- $ -- $ -- $ --
408 Sales, Property & Excise Tax Recovery $ -- $ 1 $ 1,254 $ -- $ --
426 PAC $ -- $ -- $ -- $ -- $ --
694 Not Available $ -- $ -- $ -- $20,534 $ --
696 Not Available $ -- $ -- $ -- $ 396 $ --
697 Not Available $ -- $ -- $ -- $ 246 $ --
753 Ops Gathering Expenses - Field Line Expenses $ -- $ -- $ -- $ -- $ --
759 Ops Gathering Expenses - Other Expenses $ -- $ -- $ -- $ -- $ --
764 Maint Gathering Expenses - Field Lines $ -- $ -- $ -- $ -- $ --
800 Payroll Costs $ -- $ -- $ 30,949 $ -- $ --
807 Gas Management Costs $ -- $ -- $ -- $ -- $ --
810 Office Materials & Supplies $ -- $ -- $ 1,194 $ -- $ --
816 Underground Storage Exp - S&E Wells Expenses $ -- $ -- $ -- $ -- $ --
817 Underground Storage Exp - S&E Lines Expenses $ -- $ -- $ -- $ -- $ --
818 Undergr Storage Exp - S&E Compressor Stat Exp $ -- $ -- $ -- $ -- $ --
820 Undergr Storage Exp - M&R Stations Exp $ -- $ -- $ 2,858 $ -- $ --
825 Storage Well Royalties - Free Gas Meters $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 32 34 35
Account Description CKY COH CMD
- --------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
REVENUES
- ---------------
417 Non- Affiliated Revenues $ -- $ -- $ --
493 General Office Building Return $ -- $ (739,752) $ --
495 Equipment Recovery - Return & Taxes $ -- $ (512,492) $ --
----------------------------------------
Subtotal $ -- $ (1,252,244) $ --
EXPENSES
- ---------------
107 Construction Work In Progress $ 16,761 $ (1,378,451) $ 9,981
108 Accumulated Depreciation $ 5,855 $ (3,779) $ --
135 Working Funds $ -- $ (300) $ --
143 Other Accounts Receivable $ -- $ 413,735 $ --
163 Stores Expense $ -- $ 814,980 $ --
183 Survey/Investigation Charge - Preliminary $ -- $ 10,236 $ --
184 Clearing Accounts $ 37,355 $ 41,105,004 $ (3,849)
184CA Clearing Acct Distribution - Autos, Trucks, Tools $ 768,367 $ (4,920,908) $ 176,269
184CB Clearing Acct Distribution - General Office Bldg $ 622,498 $ (3,368,667) $ 293,691
184CF Clearing Acct Distribution - Fab Shop $ 2,919 $ (880,262) $ 34,315
184CI Clearing Acct Distribution - Info Tech $ 943,574 $ (6,570,239) $ 277,373
184CM Clearing Acct Distribution - Meter Shop $ 23,859 $ (641,649) $ 42,342
186 Deferred Debits - (Convenience Billings (Co.12)) $ 661 $ 7,712 $ --
241 Tax Collections Payable $ -- $ (79) $ --
242 Accounts Payable $ -- $ 142,396 $ --
403 Depreciation Recovery $ -- $ (149,682) $ --
404 Amortization Recovery $ -- $ (87,193) $ --
408 Sales, Property & Excise Tax Recovery $ -- $ (318,371) $ --
426 PAC $ -- $ 40,965 $ 530
694 Not Available $ -- $ -- $ --
696 Not Available $ -- $ -- $ --
697 Not Available $ -- $ -- $ --
753 Ops Gathering Expenses - Field Line Expenses $ -- $ -- $ --
759 Ops Gathering Expenses - Other Expenses $ -- $ -- $ --
764 Maint Gathering Expenses - Field Lines $ -- $ -- $ --
800 Payroll Costs $ -- $ -- $ --
807 Gas Management Costs $ 490,205 $ 2,935,810 $ 255,928
810 Office Materials & Supplies $ -- $ -- $ --
816 Underground Storage Exp - S&E Wells Expenses $ -- $ -- $ --
817 Underground Storage Exp - S&E Lines Expenses $ -- $ -- $ --
818 Undergr Storage Exp - S&E Compressor Stat Exp $ -- $ -- $ --
820 Undergr Storage Exp - M&R Stations Exp $ -- $ -- $ --
825 Storage Well Royalties - Free Gas Meters $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------
GENERAL LEDGER 37 38
Account Description CPA CGV
- ------------------------------------------------------------------------------------------------------
<S> <C> <C>
REVENUES
- ---------------
417 Non- Affiliated Revenues $ -- $ --
493 General Office Building Return $ -- $ --
495 Equipment Recovery - Return & Taxes $ -- $ --
--------------------------
Subtotal $ -- $ --
EXPENSES
- ---------------
107 Construction Work In Progress $ 50,787 $ 49,343
108 Accumulated Depreciation $ -- $ --
135 Working Funds $ -- $ --
143 Other Accounts Receivable $ -- $ --
163 Stores Expense $ -- $ --
183 Survey/Investigation Charge - Preliminary $ -- $ 5,830
184 Clearing Accounts $ 15,050 $ 5,798
184CA Clearing Acct Distribution - Autos, Trucks, Tools $2,346,422 $1,629,850
184CB Clearing Acct Distribution - General Office Bldg $1,782,778 $ 669,700
184CF Clearing Acct Distribution - Fab Shop $ 45,069 $ 541,537
184CI Clearing Acct Distribution - Info Tech $3,217,405 $1,595,920
184CM Clearing Acct Distribution - Meter Shop $ 316,905 $ 258,561
186 Deferred Debits - (Convenience Billings (Co.12)) $ -- $ --
241 Tax Collections Payable $ -- $ --
242 Accounts Payable $ -- $ --
403 Depreciation Recovery $ -- $ --
404 Amortization Recovery $ -- $ --
408 Sales, Property & Excise Tax Recovery $ -- $ --
426 PAC $ 13,976 $ 3,503
694 Not Available $ -- $ --
696 Not Available $ -- $ --
697 Not Available $ -- $ --
753 Ops Gathering Expenses - Field Line Expenses $ -- $ --
759 Ops Gathering Expenses - Other Expenses $ -- $ --
764 Maint Gathering Expenses - Field Lines $ -- $ --
800 Payroll Costs $ -- $ --
807 Gas Management Costs $1,441,830 $ 887,001
810 Office Materials & Supplies $ -- $ --
816 Underground Storage Exp - S&E Wells Expenses $ -- $ --
817 Underground Storage Exp - S&E Lines Expenses $ -- $ --
818 Undergr Storage Exp - S&E Compressor Stat Exp $ -- $ --
820 Undergr Storage Exp - M&R Stations Exp $ -- $ --
825 Storage Well Royalties - Free Gas Meters $ -- $ --
</TABLE>
Page 1
<PAGE> 438
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 12 14 15 16 20
Account Description CEGSC CGT CES CPC CNS
- ---------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
833 Underground Storage Exp -M&R Lines Expense $ -- $ -- $ -- $ -- $ --
834 Undergr Storage Exp - M&R Compressor Stat Exp $ -- $ -- $ -- $ -- $ --
844 LNG Terminating & Processing - Ops S&E Expense $ -- $ -- $ -- $ -- $ --
850 Transmission Expense - Supervision & Engineering $ -- $ -- $ 45 $ -- $ --
851 Transmission Expense - System Control & Load Disp $ -- $ -- $ -- $ -- $ --
852 Transmission Expense - Communication System Exp $ -- $ -- $ -- $ -- $ --
853 Transmission Expense - Compr Stat Exp $ -- $ -- $ -- $ -- $ --
856 Transmission Expense - Mains $ -- $ -- $ 63 $ -- $ --
857 Transmission Expense - M&R Station Exp $ -- $ -- $ -- $ -- $ --
859 Transmission Expense - Other $ -- $ -- $ -- $ -- $ --
860 Transmission Expense - Rents $ -- $ -- $ -- $ -- $ --
863 Transmission Expense - Maintenance of Mains $ -- $ -- $ -- $ -- $ --
864 Transmission Expense - Maint. Compr Station $ -- $ -- $ -- $ -- $ --
865 Transmission Exp - Maintenance of M&R Stat $ -- $ -- $ -- $ -- $ --
870 Operations - Supervisory & Engineering $ -- $ -- $ -- $ -- $ --
874 Operations - Maintenance & Services $ -- $ -- $ -- $ -- $ --
878 Operations - Meters/House Regulators $ -- $ -- $ -- $ -- $ --
879 Operations - Customer Installations $ -- $ -- $ -- $ -- $ --
880 Operations - Other Expenses $ -- $ -- $ -- $ -- $ --
885 Maintenance - Supervisory & Engineering $ -- $ -- $ -- $ -- $ --
886 Maintenance - Structures & Improvements $ -- $ -- $ -- $ -- $ --
887 Maintenance - Mains $ -- $ -- $ -- $ -- $ --
890 Not Available $ -- $ -- $ -- $ -- $ --
892 Maintenance - Services $ -- $ -- $ -- $ -- $ --
894 Not Available $ -- $ -- $ -- $ -- $ --
900 Labor Capitalization $ -- $ -- $ 98 $ -- $ --
901 Customer Accounts - Supervisory $ -- $ -- $ -- $ -- $ --
902 Customer Accounts - Meter Reading $ -- $ -- $ -- $ -- $ --
903 Customer Accounts - Reconcilation & Collections $ -- $ -- $ -- $ -- $ --
905 Customer Accounts - Miscellaneous $ -- $ -- $ -- $ -- $ --
907 Customer Service - Supervisory $ -- $ -- $ -- $ -- $ --
908 Customer Service - Information $ -- $ -- $ -- $ -- $ --
910 Customer Service - Miscellaneous $ -- $ -- $ -- $ -- $ --
912 Marketing Sales Expenses $ -- $ -- $ -- $ -- $ --
920 Admin & General - Salaries $ -- $ 13 $ 165 $ -- $ --
921 Admin & General - Expenses $ -- $25,299 $10,484 $ -- $9,454
923 Admin & General - Expenses - Outside Services $ -- $ 210 $11,673 $ 75 $ 123
925 Insurance Expense $ -- $ 0 $ 156 $ -- $ --
926 Admin & General - Pensions - Special Insur Cont $ -- $ 2 $ 3,250 $ -- $ --
928 Admin & General - Regulatory Commission Expense $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 32 34 35
Account Description CKY COH CMD
- -----------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
833 Underground Storage Exp -M&R Lines Expense $ -- $ -- $ --
834 Undergr Storage Exp - M&R Compressor Stat Exp $ -- $ -- $ --
844 LNG Terminating & Processing - Ops S&E Expense $ -- $ -- $ --
850 Transmission Expense - Supervision & Engineering $ -- $ -- $ --
851 Transmission Expense - System Control & Load Disp $ -- $ -- $ --
852 Transmission Expense - Communication System Exp $ -- $ -- $ --
853 Transmission Expense - Compr Stat Exp $ -- $ -- $ --
856 Transmission Expense - Mains $ -- $ -- $ --
857 Transmission Expense - M&R Station Exp $ -- $ -- $ --
859 Transmission Expense - Other $ -- $ -- $ --
860 Transmission Expense - Rents $ -- $ -- $ --
863 Transmission Expense - Maintenance of Mains $ -- $ -- $ --
864 Transmission Expense - Maint. Compr Station $ -- $ -- $ --
865 Transmission Exp - Maintenance of M&R Stat $ -- $ -- $ --
870 Operations - Supervisory & Engineering $ -- $ 353 $ --
874 Operations - Maintenance & Services $ -- $ 2,102 $ --
878 Operations - Meters/House Regulators $ -- $ 265 $ --
879 Operations - Customer Installations $ -- $ 203 $ --
880 Operations - Other Expenses $ 449 $ 16,642 $ 109
885 Maintenance - Supervisory & Engineering $ -- $ 227 $ --
886 Maintenance - Structures & Improvements $ -- $ 7,297 $ --
887 Maintenance - Mains $ -- $ 318 $ --
890 Not Available $ -- $ -- $ --
892 Maintenance - Services $ -- $ 56 $ --
894 Not Available $ -- $ -- $ --
900 Labor Capitalization $ -- $ -- $ --
901 Customer Accounts - Supervisory $ -- $ 106 $ --
902 Customer Accounts - Meter Reading $ -- $ 7,200 $ --
903 Customer Accounts - Reconcilation & Collections $ 1,673 $ 43,204 $ 158
905 Customer Accounts - Miscellaneous $ -- $ 479 $ --
907 Customer Service - Supervisory $ -- $ 4,348 $ --
908 Customer Service - Information $ -- $ 807 $ --
910 Customer Service - Miscellaneous $ -- $ -- $ --
912 Marketing Sales Expenses $ 732 $ 7,034 $ 179
920 Admin & General - Salaries $1,288,274 $ 9,279,898 $656,182
921 Admin & General - Expenses $ 124,599 $ 618,446 $ 46,260
923 Admin & General - Expenses - Outside Services $ 37,781 $ 402,840 $ 8,673
925 Insurance Expense $ -- $ (1,682) $ --
926 Admin & General - Pensions - Special Insur Cont $ 1,911 $ 167,592 $ 1,235
928 Admin & General - Regulatory Commission Expense $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------
GENERAL LEDGER 37 38
Account Description CPA CGV
- --------------------------------------------------------------------------------------------------------
<S> <C> <C>
833 Underground Storage Exp -M&R Lines Expense $ -- $ --
834 Undergr Storage Exp - M&R Compressor Stat Exp $ -- $ --
844 LNG Terminating & Processing - Ops S&E Expense $ -- $ --
850 Transmission Expense - Supervision & Engineering $ -- $ --
851 Transmission Expense - System Control & Load Disp $ -- $ --
852 Transmission Expense - Communication System Exp $ -- $ --
853 Transmission Expense - Compr Stat Exp $ -- $ --
856 Transmission Expense - Mains $ -- $ --
857 Transmission Expense - M&R Station Exp $ -- $ --
859 Transmission Expense - Other $ -- $ --
860 Transmission Expense - Rents $ -- $ --
863 Transmission Expense - Maintenance of Mains $ -- $ --
864 Transmission Expense - Maint. Compr Station $ -- $ --
865 Transmission Exp - Maintenance of M&R Stat $ -- $ --
870 Operations - Supervisory & Engineering $ -- $ 282
874 Operations - Maintenance & Services $ -- $ --
878 Operations - Meters/House Regulators $ -- $ --
879 Operations - Customer Installations $ -- $ --
880 Operations - Other Expenses $ 1,307 $ 478
885 Maintenance - Supervisory & Engineering $ -- $ 94
886 Maintenance - Structures & Improvements $ -- $ --
887 Maintenance - Mains $ -- $ --
890 Not Available $ -- $ --
892 Maintenance - Services $ -- $ --
894 Not Available $ -- $ --
900 Labor Capitalization $ -- $ --
901 Customer Accounts - Supervisory $ -- $ --
902 Customer Accounts - Meter Reading $ 5,603 $ --
903 Customer Accounts - Reconcilation & Collections $ 3,879 $ 1,152
905 Customer Accounts - Miscellaneous $ -- $ --
907 Customer Service - Supervisory $ -- $ --
908 Customer Service - Information $ -- $ --
910 Customer Service - Miscellaneous $ -- $ 16,824
912 Marketing Sales Expenses $ 2,135 $ 758
920 Admin & General - Salaries $3,198,211 $1,773,601
921 Admin & General - Expenses $ 402,636 $ 199,529
923 Admin & General - Expenses - Outside Services $ 132,781 $ 60,248
925 Insurance Expense $ -- $ --
926 Admin & General - Pensions - Special Insur Cont $ 8,527 $ --
928 Admin & General - Regulatory Commission Expense $ -- $ 3,597
</TABLE>
Page 2
<PAGE> 439
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 12 14 15 16 20
Account Description CEGSC CGT CES CPC CNS
- ----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
930 Admin & General - Miscellaneous General Expense $ -- $ -- $ -- $ -- $ --
931 Admin & General Expenses - Rents $ -- $ -- $ -- $ -- $ --
--------------------------------------------------------
Subtotal $2,713,436 $ 25,526 $282,093 $21,251 $ 9,578
- ----------------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $2,713,436 $ 25,526 $282,093 $21,251 $ 9,578
- ----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------
GENERAL LEDGER 32 34 35
Account Description CKY COH CMD
- ----------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
930 Admin & General - Miscellaneous General Expense $ -- $ 13,300 $ --
931 Admin & General Expenses - Rents $ 29,988 $ 277,422 $ 6,221
---------------------------------------
Subtotal $ 4,397,462 $37,999,714 $1,805,596
- ----------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 4,397,462 $36,747,470 $1,805,596
- ----------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------
GENERAL LEDGER 37 38
Account Description CPA CGV
- ----------------------------------------------------------------------------------------------------
<S> <C> <C>
930 Admin & General - Miscellaneous General Expense $ -- $ --
931 Admin & General Expenses - Rents $ 93,740 $ 35,694
-------------------------------
Subtotal $13,079,039 $7,739,298
- ----------------------------------------------------------------------------------------------------
GRAND TOTAL $13,079,039 $7,739,298
- ----------------------------------------------------------------------------------------------------
</TABLE>
Page 3
<PAGE> 440
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 43 51 53 AFFILIATE
Account Description CPC TCO CER Subtotal
- -------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
REVENUES
- ---------------
417 Non- Affiliated Revenues $ -- $ -- $ -- $ --
493 General Office Building Return $ -- $ -- $ -- $ (739,752)
495 Equipment Recovery - Return & Taxes $ -- $ -- $ -- $ (512,492)
-----------------------------------------------
Subtotal $ -- $ -- $ -- $ (1,252,244)
EXPENSES
- ---------------
107 Construction Work In Progress $ -- $218,086 $ -- $ (758,882)
108 Accumulated Depreciation $ -- $ 1,954 $ -- $ 4,030
135 Working Funds $ -- $ -- $ -- $ (300)
143 Other Accounts Receivable $ -- $ 2,078 $ -- $ 415,813
163 Stores Expense $ -- $ -- $ -- $ 814,980
183 Survey/Investigation Charge - Preliminary $ -- $ -- $ -- $ 16,066
184 Clearing Accounts $ -- $ 14,725 $ 3,085 $ 41,177,168
184CA Clearing Acct Distribution - Autos, Trucks, Tools $ -- $ -- $ -- $ --
184CB Clearing Acct Distribution - General Office Bldg $ -- $ -- $ -- $ --
184CF Clearing Acct Distribution - Fab Shop $ -- $256,422 $ -- $ --
184CI Clearing Acct Distribution - Info Tech $ -- $ 33,636 $ 572 $ 0
184CM Clearing Acct Distribution - Meter Shop $ -- $ -- $ -- $ 18
186 Deferred Debits - (Convenience Billings (Co.12)) $ -- $207,709 $ -- $ 2,373,052
241 Tax Collections Payable $ -- $ -- $ -- $ (79)
242 Accounts Payable $ -- $ -- $ -- $ 142,396
403 Depreciation Recovery $ -- $ -- $ -- $ (149,682)
404 Amortization Recovery $ -- $ -- $ -- $ (87,193)
408 Sales, Property & Excise Tax Recovery $ -- $ 8,689 $ 30 $ (308,398)
426 PAC $ -- $ -- $ -- $ 58,974
694 Not Available $ -- $ -- $ -- $ 20,534
696 Not Available $ -- $ -- $ -- $ 396
697 Not Available $ -- $ -- $ -- $ 246
753 Ops Gathering Expenses - Field Line Expenses $ -- $ 290 $ -- $ 290
759 Ops Gathering Expenses - Other Expenses $ -- $ -- $29,006 $ 29,006
764 Maint Gathering Expenses - Field Lines $ -- $ 93 $ -- $ 93
800 Payroll Costs $ -- $ -- $ -- $ 30,949
807 Gas Management Costs $ -- $ -- $ -- $ 6,010,772
810 Office Materials & Supplies $ -- $ -- $ -- $ 1,194
816 Underground Storage Exp - S&E Wells Expenses $ -- $ 60 $ -- $ 60
817 Underground Storage Exp - S&E Lines Expenses $ -- $ 35,187 $ -- $ 35,187
818 Undergr Storage Exp - S&E Compressor Stat Exp $ -- $ 3,929 $ -- $ 3,929
820 Undergr Storage Exp - M&R Stations Exp $ -- $ 7,092 $ -- $ 9,950
825 Storage Well Royalties - Free Gas Meters $ -- $ 96,448 $ -- $ 96,448
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------
General Ledger Non-Affiliate
Account Description Activity Grand Total
- --------------------------------------------------------------------------------------------------------
<S> <C> <C>
REVENUES
- ---------------
417 Non- Affiliated Revenues $ (459,434) $ (459,434)
493 General Office Building Return $ -- $ (739,752)
495 Equipment Recovery - Return & Taxes $ -- $ (512,492)
-------------------------------
Subtotal $ (459,434) $ (1,711,679)
EXPENSES
- ---------------
107 Construction Work In Progress $ -- $ (758,882)
108 Accumulated Depreciation $ -- $ 4,030
135 Working Funds $ -- $ (300)
143 Other Accounts Receivable $ -- $ 415,813
163 Stores Expense $ -- $ 814,980
183 Survey/Investigation Charge - Preliminary $ -- $ 16,066
184 Clearing Accounts $ 277,130 $ 41,454,298
184CA Clearing Acct Distribution - Autos, Trucks, Tools $ -- $ --
184CB Clearing Acct Distribution - General Office Bldg $ -- $ --
184CF Clearing Acct Distribution - Fab Shop $ -- $ --
184CI Clearing Acct Distribution - Info Tech $ -- $ 0
184CM Clearing Acct Distribution - Meter Shop $ -- $ 18
186 Deferred Debits - (Convenience Billings (Co.12)) $ -- $ 2,373,052
241 Tax Collections Payable $ -- $ (79)
242 Accounts Payable $ -- $ 142,396
403 Depreciation Recovery $ -- $ (149,682)
404 Amortization Recovery $ -- $ (87,193)
408 Sales, Property & Excise Tax Recovery $ -- $ (308,398)
426 PAC $ -- $ 58,974
694 Not Available $ -- $ 20,534
696 Not Available $ -- $ 396
697 Not Available $ -- $ 246
753 Ops Gathering Expenses - Field Line Expenses $ -- $ 290
759 Ops Gathering Expenses - Other Expenses $ -- $ 29,006
764 Maint Gathering Expenses - Field Lines $ -- $ 93
800 Payroll Costs $ -- $ 30,949
807 Gas Management Costs $ -- $ 6,010,772
810 Office Materials & Supplies $ -- $ 1,194
816 Underground Storage Exp - S&E Wells Expenses $ -- $ 60
817 Underground Storage Exp - S&E Lines Expenses $ -- $ 35,187
818 Undergr Storage Exp - S&E Compressor Stat Exp $ -- $ 3,929
820 Undergr Storage Exp - M&R Stations Exp $ -- $ 9,950
825 Storage Well Royalties - Free Gas Meters $ -- $ 96,448
</TABLE>
Page 4
<PAGE> 441
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 43 51 53 AFFILIATE
Account Description CPC TCO CER Subtotal
- ---------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
833 Underground Storage Exp -M&R Lines Expense $ -- $ 7,344 $ -- $ 7,344
834 Undergr Storage Exp - M&R Compressor Stat Exp $ -- $ 1,429 $ -- $ 1,429
844 LNG Terminating & Processing - Ops S&E Expense $ -- $ 68 $ -- $ 68
850 Transmission Expense - Supervision & Engineering $ -- $ 10,494 $ -- $ 10,538
851 Transmission Expense - System Control & Load Disp $ -- $ 227 $ -- $ 227
852 Transmission Expense - Communication System Exp $ -- $ 637 $ -- $ 637
853 Transmission Expense - Compr Stat Exp $ -- $ 5,882 $ -- $ 5,882
856 Transmission Expense - Mains $ -- $ 20,441 $ -- $ 20,505
857 Transmission Expense - M&R Station Exp $ -- $ 51,997 $ -- $ 51,997
859 Transmission Expense - Other $ -- $ 27,168 $ -- $ 27,168
860 Transmission Expense - Rents $ -- $ 38,666 $ -- $ 38,666
863 Transmission Expense - Maintenance of Mains $ -- $ 15,376 $ -- $ 15,376
864 Transmission Expense - Maint. Compr Station $ -- $ 348 $ -- $ 348
865 Transmission Exp - Maintenance of M&R Stat $ -- $ 5,725 $ -- $ 5,725
870 Operations - Supervisory & Engineering $ -- $ -- $ -- $ 634
874 Operations - Maintenance & Services $ -- $ -- $ -- $ 2,102
878 Operations - Meters/House Regulators $ -- $ -- $ -- $ 265
879 Operations - Customer Installations $ -- $ -- $ -- $ 203
880 Operations - Other Expenses $ -- $ -- $ -- $ 18,985
885 Maintenance - Supervisory & Engineering $ -- $ -- $ -- $ 321
886 Maintenance - Structures & Improvements $ -- $ -- $ -- $ 7,297
887 Maintenance - Mains $ -- $ -- $ -- $ 318
890 Not Available $32,725 $ -- $ -- $ 32,725
892 Maintenance - Services $ -- $ -- $ -- $ 56
894 Not Available $ 535 $ -- $ -- $ 535
900 Labor Capitalization $ -- $ -- $ -- $ 98
901 Customer Accounts - Supervisory $ -- $ -- $ -- $ 106
902 Customer Accounts - Meter Reading $ -- $ -- $ -- $ 12,803
903 Customer Accounts - Reconcilation & Collections $ -- $ -- $ -- $ 50,067
905 Customer Accounts - Miscellaneous $ -- $ -- $ -- $ 479
907 Customer Service - Supervisory $ -- $ -- $ -- $ 4,348
908 Customer Service - Information $ -- $ -- $ -- $ 807
910 Customer Service - Miscellaneous $ -- $ -- $ -- $ 16,824
912 Marketing Sales Expenses $ -- $ -- $ -- $ 10,836
920 Admin & General - Salaries $ -- $ 605 $ 395 $16,197,344
921 Admin & General - Expenses $ -- $ 22,803 $56,825 $ 1,516,335
923 Admin & General - Expenses - Outside Services $ -- $132,044 $ -- $ 786,449
925 Insurance Expense $ -- $ 1,082 $ 4 $ (440)
926 Admin & General - Pensions - Special Insur Cont $ -- $ 22,086 $ 77 $ 204,680
928 Admin & General - Regulatory Commission Expense $ -- $ -- $ -- $ 3,597
</TABLE>
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------
GENERAL LEDGER NON-AFFILIATE
Account Description Activity Grand Total
- -------------------------------------------------------------------------------------------------------
<S> <C> <C>
833 Underground Storage Exp -M&R Lines Expense $ -- $ 7,344
834 Undergr Storage Exp - M&R Compressor Stat Exp $ -- $ 1,429
844 LNG Terminating & Processing - Ops S&E Expense $ -- $ 68
850 Transmission Expense - Supervision & Engineering $ -- $ 10,538
851 Transmission Expense - System Control & Load Disp $ -- $ 227
852 Transmission Expense - Communication System Exp $ -- $ 637
853 Transmission Expense - Compr Stat Exp $ -- $ 5,882
856 Transmission Expense - Mains $ -- $ 20,505
857 Transmission Expense - M&R Station Exp $ -- $ 51,997
859 Transmission Expense - Other $ -- $ 27,168
860 Transmission Expense - Rents $ -- $ 38,666
863 Transmission Expense - Maintenance of Mains $ -- $ 15,376
864 Transmission Expense - Maint. Compr Station $ -- $ 348
865 Transmission Exp - Maintenance of M&R Stat $ -- $ 5,725
870 Operations - Supervisory & Engineering $ -- $ 634
874 Operations - Maintenance & Services $ -- $ 2,102
878 Operations - Meters/House Regulators $ -- $ 265
879 Operations - Customer Installations $ -- $ 203
880 Operations - Other Expenses $ -- $ 18,985
885 Maintenance - Supervisory & Engineering $ -- $ 321
886 Maintenance - Structures & Improvements $ -- $ 7,297
887 Maintenance - Mains $ -- $ 318
890 Not Available $ -- $ 32,725
892 Maintenance - Services $ -- $ 56
894 Not Available $ -- $ 535
900 Labor Capitalization $ -- $ 98
901 Customer Accounts - Supervisory $ -- $ 106
902 Customer Accounts - Meter Reading $ -- $ 12,803
903 Customer Accounts - Reconcilation & Collections $ -- $ 50,067
905 Customer Accounts - Miscellaneous $ -- $ 479
907 Customer Service - Supervisory $ -- $ 4,348
908 Customer Service - Information $ -- $ 807
910 Customer Service - Miscellaneous $ -- $ 16,824
912 Marketing Sales Expenses $ -- $ 10,836
920 Admin & General - Salaries $78,640 $ 16,275,984
921 Admin & General - Expenses $14,913 $ 1,531,248
923 Admin & General - Expenses - Outside Services $16,315 $ 802,764
925 Insurance Expense $ -- $ (440)
926 Admin & General - Pensions - Special Insur Cont $ -- $ 204,680
928 Admin & General - Regulatory Commission Expense $ -- $ 3,597
</TABLE>
Page 5
<PAGE> 442
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------------------
GENERAL LEDGER 43 51 53 AFFILIATE
Account Description CPC TCO CER Subtotal
- --------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
930 Admin & General - Miscellaneous General Expense $ -- $ -- $ -- $ 13,300
931 Admin & General Expenses - Rents $ -- $ -- $ -- $ 443,066
------------------------------------------------
Subtotal $ 33,260 $ 1,250,821 $ 89,994 $69,447,068
- --------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 33,260 $ 1,250,821 $ 89,994 $68,194,824
- --------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------
GENERAL LEDGER NON-AFFILIATE
Account Description Activity Grand Total
- -----------------------------------------------------------------------------------------------------
<S> <C> <C>
930 Admin & General - Miscellaneous General Expense $ -- $ 13,300
931 Admin & General Expenses - Rents $ -- $ 443,066
-----------------------------
Subtotal $ 386,998 $69,834,066
- -----------------------------------------------------------------------------------------------------
GRAND TOTAL $ (72,436) $68,122,388
- -----------------------------------------------------------------------------------------------------
</TABLE>
Page 6
<PAGE> 443
SCHEDULE 5 - REPORT OF CATEGORIES OF COST ASSOCIATED WITH GOODS AND
SERVICES RENDERED BY THE SSC
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
RETURN
ON
ASSET AUTO, TRUCK FLEET GENERAL
COST ACCOUNTING TOOL COSTS DIRECT OFFICE
ELEMENT DESCRIPTION ACTIVITY (CLEARING ACCT) COSTS BUILDING
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ --
1010 LABOR $ -- $2,063,781 $ 44,078 $ --
1020 LABOR OVERHEAD $ -- $ 576,052 $ 10,769 $ --
14 NOT AVAILABLE $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $1,957,726 $ 674 $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ 113 $ -- $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ 438 $ -- $ --
2070 OFFICE SUPPLIES $ -- $ 4,214 $ 178 $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ 170 $ 126 $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ 885 $ 518 $ --
2096 NOT AVAILABLE $ -- $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ -- $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ 208 $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ 1,333 $ -- $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ 8 $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ 4 $ -- $ --
3A34 STORAGE SERVICES $ -- $ 73,927 $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ 57 $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ 1,788 $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ 10,879 $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ 2,133 $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
CONSTRUCTION
COST CHOICE COMMUNICATIONS PROJECT CORPORATE OFFICE
ELEMENT DESCRIPTION PROGRAM COSTS COSTS COSTS STATE STAFF COSTS
- ------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $(2,172,417) $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ (4,040) $ --
0071 DAMAGES $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ 180,789 $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ 1,659 $ --
0091 AFUDC $ -- $ -- $ (9,401) $ --
0100 AFUDC $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ 6,769 $ --
1010 LABOR $ 13,804 $ 8,466 $ 262,668 $ 9,892
1020 LABOR OVERHEAD $ 3,278 $ 2,010 $ 34,299 $ 2,349
14 NOT AVAILABLE $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ 1,601 $ --
2016 NOT AVAILABLE $ -- $ -- $ 10,494 $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ 427,678 $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ 4,468 $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ 543 $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ 47 $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ 37 $ --
2060 POSTAGE $ -- $ -- $ 63 $ --
2070 OFFICE SUPPLIES $ -- $ -- $(213,759) $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ 20,432 $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ -- $ --
2096 NOT AVAILABLE $ -- $ -- $ 301 $ --
2098 NOT AVAILABLE $ -- $ -- $ 3,315 $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ 93,238 $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ 487 $ --
3410 NOT AVAILABLE $ -- $ -- $ 12,560 $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ 6 $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ -- $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ --
</TABLE>
Page 1
<PAGE> 444
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
RETURN
ON
ASSET AUTO, TRUCK FLEET GENERAL
COST ACCOUNTING TOOL COSTS DIRECT OFFICE
ELEMENT DESCRIPTION ACTIVITY (CLEARING ACCT) COSTS BUILDING
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ 254 $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ 113,888 $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ 2 $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ 140 $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ 34 $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ 2,839 $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ 669 $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ 250 $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ 619 $ -- $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ 5 $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ 154 $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ 6 $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ 115 $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ 9 $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ 35,570 $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ 60 $ -- $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ 19 $ -- $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ 18 $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ 3 $ -- $ --
3K10 JANITOR SERVICES $ -- $ 16,143 $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
CONSTRUCTION
COST CHOICE COMMUNICATIONS PROJECT CORPORATE OFFICE
ELEMENT DESCRIPTION PROGRAM COSTS COSTS COSTS STATE STAFF COSTS
- ------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ (70,161) $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ 110,000 $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ -- $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ --
</TABLE>
Page 2
<PAGE> 445
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
RETURN
ON
ASSET AUTO, TRUCK FLEET GENERAL
COST ACCOUNTING TOOL COSTS DIRECT OFFICE
ELEMENT DESCRIPTION ACTIVITY (CLEARING ACCT) COSTS BUILDING
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ 8,009 $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ 22,132 $ -- $ --
3K14 MAINTENANCE $ -- $ 99,566 $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ 36,172 $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ 33 $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ 21,354 $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ 16,067 $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ 46 $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ 2,249 $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ 4,091 $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ 23 $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ 23 $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ 380 $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ 319 $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ 13,555 $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $1,524,975 $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ 24 $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ 125 $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ 1,483 $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ 291 $ -- $ --
3L12 DOT INSPECTION $ -- $ 8,193 $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ 225,681 $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ 4,539 $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ 409,388 $ -- $ --
4052 LEASE, TRUCK $ -- $3,714,477 $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ 14,928 $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ (15,284) $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ 64 $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ --
4090 RENTS $ -- $ 3,723 $ 99 $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ 85,783 $ -- $ --
4552 TRUCK INSURANCE $ -- $ 407,619 $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ 58,132 $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ 47,759 $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ 1,171 $ 5,266 $ 1,055 $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
CONSTRUCTION
COST CHOICE COMMUNICATIONS PROJECT CORPORATE OFFICE
ELEMENT DESCRIPTION PROGRAM COSTS COSTS COSTS STATE STAFF COSTS
- ------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ -- $ -- $ 241,771 $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ 1,483 $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ 12,887 $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ (141) $ --
4090 RENTS $ -- $ -- $ -- $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ 469 $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ 182 $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ (998) $ --
</TABLE>
Page 3
<PAGE> 446
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
RETURN
ON
ASSET AUTO, TRUCK FLEET GENERAL
COST ACCOUNTING TOOL COSTS DIRECT OFFICE
ELEMENT DESCRIPTION ACTIVITY (CLEARING ACCT) COSTS BUILDING
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ 107 $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ 1 $ -- $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ 1,807 $ 155 $ --
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ 127 $ 3,117 $ 774 $ --
5026 OVERTIME MEALS $ -- $ 2,186 $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ 75 $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ 264 $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ 162,295 $ -- $ --
6020 ELECTRICITY $ -- $ 76,584 $ -- $ --
6030 WATER/SEWER $ -- $ 4,161 $ -- $ --
6040 TELEPHONE $ -- $ 6,704 $ -- $ --
6050 CABLE SERVICE $ -- $ 32 $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ 140 $ 15 $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ 374 $ 276 $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ 722 $ 535 $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ 10,327 $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ 255,132 $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ 18,383 $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ 16 $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ (46,024) $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ 42,316 $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ (43,964) $ -- $ --
8999 NOT AVAILABLE $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ (21,001) $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ 973 $ -- $ --
9542 TRUCK COSTS $ -- $ 191,743 $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
CONSTRUCTION
COST CHOICE COMMUNICATIONS PROJECT CORPORATE OFFICE
ELEMENT DESCRIPTION PROGRAM COSTS COSTS COSTS STATE STAFF COSTS
- ------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ 126 $ --
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ -- $ --
5026 OVERTIME MEALS $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ --
6030 WATER/SEWER $ -- $ -- $ -- $ --
6040 TELEPHONE $ -- $ -- $ -- $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ --
8999 NOT AVAILABLE $ -- $ -- $ 2,166 $ --
9029 NOT AVAILABLE $ -- $ -- $ 15,444 $ --
9030 NOT AVAILABLE $ -- $ -- $ 530 $ --
9040 NOT AVAILABLE $ -- $ -- $ 435 $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ 32,725 $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ 544 $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ 15,645 $ --
9541 AUTO COSTS $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ --
</TABLE>
Page 4
<PAGE> 447
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
RETURN
ON
ASSET AUTO, TRUCK FLEET GENERAL
COST ACCOUNTING TOOL COSTS DIRECT OFFICE
ELEMENT DESCRIPTION ACTIVITY (CLEARING ACCT) COSTS BUILDING
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ 12,793 $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ 10,392 $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ 8,648 $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ --
(blank) $ -- $ -- $ -- $ (739,752)
- ----------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 1,298 $12,283,998 $ 59,252 $ (739,752)
- ----------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
CONSTRUCTION
COST CHOICE COMMUNICATIONS PROJECT CORPORATE OFFICE
ELEMENT DESCRIPTION PROGRAM COSTS COSTS COSTS STATE STAFF COSTS
- ------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ 6,352 $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ 52,080 $ --
(blank) $ -- $ -- $ 274,611 $ --
- ------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 17,082 $ 10,476 $(642,013) $ 12,240
- ------------------------------------------------------------------------------------------------------------------------
</TABLE>
Page 5
<PAGE> 448
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
CUSTOMER CUSTOMER GRAPHICS/ EXECUTIVE EQUIPMENT
COST INFORMATION SERVICE VIDEO DIRECTOR COST
ELEMENT DESCRIPTION COSTS COSTS COSTS LOCATION COSTS RECOVERY
- ---------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ --
1010 LABOR $ 169 $ 4,026 $ 309,198 $ 267,723 $ --
1020 LABOR OVERHEAD $ 40 $ 956 $ 71,191 $ 63,571 $ --
14 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ 11 $ 320 $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ 23 $ -- $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ -- $ -- $ --
2070 OFFICE SUPPLIES $ -- $ -- $ 10,836 $ 1,502 $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ 2,340 $ -- $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ 478 $ 4,631 $ --
2096 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ -- $ -- $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ 578 $ 80 $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------
ENGINEERING FABRICATION
COST SERVICES SHOP
ELEMENT DESCRIPTION COSTS COSTS
- ------------------------------------------------------------------------------------------
<S> <C> <C>
00 NOT AVAILABLE $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ --
0058 SALVAGE - OTHER $ -- $ --
0071 DAMAGES $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ --
0091 AFUDC $ -- $ --
0100 AFUDC $ -- $ --
1000 AFUDC $ -- $ --
1010 LABOR $ 1,711,967 $ 547,113
1020 LABOR OVERHEAD $ 404,615 $ 127,030
14 NOT AVAILABLE $ -- $ --
17 NOT AVAILABLE $ -- $ --
2009 NOT AVAILABLE $ -- $ --
2012 NOT AVAILABLE $ -- $ --
2016 NOT AVAILABLE $ -- $ --
2020 MATERIALS & SUPPLIES $ 18,355 $ 803,088
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ 55 $ 220
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ --
2060 POSTAGE $ -- $ 163
2070 OFFICE SUPPLIES $ 11,808 $ 1,754
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ 22,929 $ 2
2080 OFFICE EQUIPMENT $ -- $ --
2081 XEROX DUPLICATION $ 36,423 $ 845
2096 NOT AVAILABLE $ -- $ --
2098 NOT AVAILABLE $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ --
21 NOT AVAILABLE $ -- $ --
26 NOT AVAILABLE $ -- $ --
3100 NOT AVAILABLE $ -- $ --
3200 NOT AVAILABLE $ -- $ --
3410 NOT AVAILABLE $ -- $ --
3470 NOT AVAILABLE $ -- $ --
3499 NOT AVAILABLE $ -- $ --
38 NOT AVAILABLE $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ 1,720 $ 366
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ --
3A34 STORAGE SERVICES $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ --
3B10 INSPECTION $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ --
</TABLE>
Page 6
<PAGE> 449
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
CUSTOMER CUSTOMER GRAPHICS/ EXECUTIVE EQUIPMENT
COST INFORMATION SERVICE VIDEO DIRECTOR COST
ELEMENT DESCRIPTION COSTS COSTS COSTS LOCATION COSTS RECOVERY
- ---------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ -- $ 6,238 $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ (604) $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ 36 $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ 1,396 $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ 32 $ --
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ 8,704 $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ 500 $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ 71 $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ 149 $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ 4,130 $ 470 $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ 254 $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------
ENGINEERING FABRICATION
COST SERVICES SHOP
ELEMENT DESCRIPTION COSTS COSTS
- ------------------------------------------------------------------------------------------
<S> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ 3,493
3B30 APPLIANCE REPAIR $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ 1,023
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ --
3B50 PROPANE PLANT -O&M $ 570 $ --
3B51 GAS AIR BLENDING $ -- $ 41,392
3B52 OPERATIONS MAPPING $ -- $ 160
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ 25,005
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ 10,617 $ 1,653
3B62 WEATHER FORECASTING SERVICE $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ 24,748 $ 3,089
3C02 QUARTERLY REVIEW $ -- $ --
3C10 CONSULTANT EXPENSES $ 26,795 $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ 10,994 $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ --
3D04 LEGAL NOTICES $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ (750) $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ 50
3E21 MEDICAL EXAMINATIONS $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ --
3E26 DRUG TESTING $ -- $ 63
3E27 ALCOHOL TESTING $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ 8,641 $ 64,749
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ 920
3E34 OUTSIDE FOOD SERVERS $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ 143
3E42 EMPLOYMENT CONSULTANTS $ 230 $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ (2)
3F01 PRINTING $ 246 $ --
3F02 GRAPHIC DESIGN $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ --
3F05 FACSIMILE $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ 1,421 $ 35
3F12 ENGRAVING $ -- $ --
3F15 DISPATCH PRINTING $ 1,468 $ 408
3F16 VIDEO CONFERENCE FEES $ 962 $ --
3G02 DATA TRACKING & UPDATE $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ --
3G05 MARKET RESEARCH $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ --
3K10 JANITOR SERVICES $ -- $ --
</TABLE>
Page 7
<PAGE> 450
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
CUSTOMER CUSTOMER GRAPHICS/ EXECUTIVE EQUIPMENT
COST INFORMATION SERVICE VIDEO DIRECTOR COST
ELEMENT DESCRIPTION COSTS COSTS COSTS LOCATION COSTS RECOVERY
- ---------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ -- $ -- $ -- $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ 27 $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ 1,047 $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ 966 $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ (11) $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ -- $ --
4090 RENTS $ -- $ -- $ -- $ 144 $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ 1,022 $ 38,818 $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------
ENGINEERING FABRICATION
COST SERVICES SHOP
ELEMENT DESCRIPTION COSTS COSTS
- ------------------------------------------------------------------------------------------
<S> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ 2,342
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ 183
3K14 MAINTENANCE $ -- $ 1,077
3K15 BUILDING AND PROPERTY SECURITY $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ 144
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ 536
3K19 MATERIAL HANDLING SERVICES $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ 2,590 $ --
3K22 REPAIR OF TOOLS $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ 3,415 $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ 13,420 $ 940
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ 1,177
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ --
3L12 DOT INSPECTION $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ --
3P02 PROGRAMMING SERVICES $ 7,523 $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ 129 $ --
4010 LEASES, BUILDINGS & LAND $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ --
4051 LEASE, AUTO $ -- $ --
4052 LEASE, TRUCK $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ (55) $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ 173
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ --
4090 RENTS $ 4,722 $ 3,361
4099 NOT AVAILABLE $ -- $ --
4199 NOT AVAILABLE $ -- $ --
42 NOT AVAILABLE $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ --
4551 AUTO INSURANCE $ -- $ --
4552 TRUCK INSURANCE $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ --
5015 TRAVEL AND EXPENSES $ 128,502 $ 8,476
</TABLE>
Page 8
<PAGE> 451
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
CUSTOMER CUSTOMER GRAPHICS/ EXECUTIVE EQUIPMENT
COST INFORMATION SERVICE VIDEO DIRECTOR COST
ELEMENT DESCRIPTION COSTS COSTS COSTS LOCATION COSTS RECOVERY
- ---------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ 3 $ 121 $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ 423 $ 2,185 $ --
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ 649 $ 5,263 $ --
5026 OVERTIME MEALS $ -- $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ 644 $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ 915 $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ -- $ --
6030 WATER/SEWER $ -- $ -- $ -- $ -- $ --
6040 TELEPHONE $ -- $ -- $ 1,164 $ 184 $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ -- $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ -- $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ 91,267 $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ (34,778) $ -- $ --
8999 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------
ENGINEERING FABRICATION
COST SERVICES SHOP
ELEMENT DESCRIPTION COSTS COSTS
- ------------------------------------------------------------------------------------------
<S> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ 8,436 $ 250
5017 EMPLOYEE RECOGNITION $ 16 $ 4
5019 COMPANY USE OF PERSONAL VEHICLE $ 5,391 $ 1,190
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ 1,878
5025 MEALS, MEETINGS AND ENTERTAINMENT $ 30,514 $ 1,309
5026 OVERTIME MEALS $ 30 $ --
5027 MEAL REIMBURSEMENT $ 24 $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ --
5045 RELOCATION EXPENSES $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ 3,584 $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ 42
5510 INDUSTRY ASSOCIATIONS $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ --
5520 LOBBYING DUES $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ --
6020 ELECTRICITY $ -- $ 13,348
6030 WATER/SEWER $ -- $ --
6040 TELEPHONE $ 3,607 $ 7,506
6050 CABLE SERVICE $ -- $ --
6052 CABLE SERVICE $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ 618 $ --
6063 CELLULAR PHONES USAGE CHARGE $ 5,784 $ --
700 NOT AVAILABLE $ -- $ --
7002 NOT AVAILABLE $ -- $ --
71 NOT AVAILABLE $ -- $ --
72 NOT AVAILABLE $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ --
8921 DEFERRED CHARGES $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ --
8990 OTHER EXPENSES - GENERAL $ (35,780) $ (208,666)
8999 NOT AVAILABLE $ -- $ --
9029 NOT AVAILABLE $ -- $ --
9030 NOT AVAILABLE $ -- $ --
9040 NOT AVAILABLE $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ --
9520 METER SHOP COSTS $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ --
9541 AUTO COSTS $ -- $ --
9542 TRUCK COSTS $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ --
</TABLE>
Page 9
<PAGE> 452
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
CUSTOMER CUSTOMER GRAPHICS/ EXECUTIVE EQUIPMENT
COST INFORMATION SERVICE VIDEO DIRECTOR COST
ELEMENT DESCRIPTION COSTS COSTS COSTS LOCATION COSTS RECOVERY
- ---------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
(blank) $ -- $ -- $ -- $ -- $ (512,492)
- ---------------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 209 $ 4,982 $ 370,028 $ 493,884 $ (512,492)
- ---------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------
ENGINEERING FABRICATION
COST SERVICES SHOP
ELEMENT DESCRIPTION COSTS COSTS
- ------------------------------------------------------------------------------------------
<S> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ --
9565 GAS BILL INSERTING $ -- $ --
9566 MAINFRAME PRINTING $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ --
9908 NOT AVAILABLE $ -- $ --
(blank) $ -- $ 95,520
- ------------------------------------------------------------------------------------------
GRAND TOTAL $ 2,476,285 $ 1,553,550
- ------------------------------------------------------------------------------------------
</TABLE>
Page 10
<PAGE> 453
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------------------------
FINANCE GENERAL GROSS
COST TCO (CO. 51) STATE FLEET & ADMIN RECEIPTS
ELEMENT DESCRIPTION FAB SHOP COSTS STAFF COSTS COSTS COSTS TAX
- --------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ --
1010 LABOR $ -- $1,767 $ -- $ -- $ --
1020 LABOR OVERHEAD $ -- $ 420 $ -- $ -- $ --
14 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ 67 $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ 19 $ -- $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ -- $ -- $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ -- $ 1,423 $ --
2070 OFFICE SUPPLIES $ -- $ -- $ -- $ -- $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ -- $ -- $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ -- $ -- $ --
2096 NOT AVAILABLE $ -- $ -- $ -- $ 6 $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ 70 $ 63 $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ 4,000 $ 131,980 $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ -- $ -- $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------
HUMAN
HUMAN RESOURCES
RESOURCES CONSULTING
COST GAS SUPPLY/ STATE SERVICES
ELEMENT DESCRIPTION MANAGEMENT COSTS STAFF COSTS COSTS
- --------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ --
1010 LABOR $4,096,945 $ 1,208 $ 693,569
1020 LABOR OVERHEAD $ 972,820 $ 287 $ 164,688
14 NOT AVAILABLE $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ 1,946 $ -- $ 9,366
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ --
2070 OFFICE SUPPLIES $ 27,491 $ -- $ 8,868
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ 32,753 $ -- $ 10
2080 OFFICE EQUIPMENT $ 431 $ -- $ --
2081 XEROX DUPLICATION $ 23,766 $ -- $ 11,558
2096 NOT AVAILABLE $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ --
21 NOT AVAILABLE $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ 649 $ -- $ 1,480
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ --
</TABLE>
Page 11
<PAGE> 454
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------------------------
FINANCE GENERAL GROSS
COST TCO (CO. 51) STATE FLEET & ADMIN RECEIPTS
ELEMENT DESCRIPTION FAB SHOP COSTS STAFF COSTS COSTS COSTS TAX
- --------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ -- $ -- $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ -- $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ -- $ -- $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------
HUMAN
HUMAN RESOURCES
RESOURCES CONSULTING
COST GAS SUPPLY/ STATE SERVICES
ELEMENT DESCRIPTION MANAGEMENT COSTS STAFF COSTS COSTS
- --------------------------------------------------------------------------------------------------------
<S> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ 12 $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ 50,895 $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ 7,132
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ 10
3E11 OUTSIDE RELOCATION SERVICES $ (1,500) $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ 3,888
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ 38,715
3E27 ALCOHOL TESTING $ -- $ -- $ 1,203
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ 10,162
3E31 SEASONAL TEMPORARY EMPLOYEES $ 286 $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ 925 $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ 225 $ -- $ 40
3E40 EMPLOYEE TRAINING $ 13,906 $ -- $ (236)
3E41 EMPLOYMENT ADVERTISING $ 1,146 $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ --
3F01 PRINTING $ 123 $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ 70
3F04 SLIDE REPRODUCTION $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ --
3F15 DISPATCH PRINTING $ 1,273 $ -- $ 3,395
3F16 VIDEO CONFERENCE FEES $ 361 $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ --
</TABLE>
Page 12
<PAGE> 455
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------
COST TCO (CO. 51) FINANCE STATE FLEET GENERAL & ADMIN
ELEMENT DESCRIPTION FAB SHOP COSTS STAFF COSTS COSTS COSTS
- -------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ -- $ -- $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ 25,780
4051 LEASE, AUTO $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ --
4090 RENTS $ -- $ -- $ -- $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ 7,174
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ 6,088
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------------
HUMAN RESOURCES
COST GROSS RECEIPTS GAS SUPPLY/ HUMAN RESOURCES CONSULTING SERVICES
ELEMENT DESCRIPTION TAX MANAGEMENT COSTS STATE STAFF COSTS COSTS
- ----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ -- $ -- $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ 44,757 $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ 299,768 $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ (55) $ -- $ (41)
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ --
4090 RENTS $ -- $ 5,122 $ -- $ 536
4099 NOT AVAILABLE $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ 60,385 $ -- $ 56,920
</TABLE>
Page 13
<PAGE> 456
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
COST TCO (CO. 51) FINANCE STATE FLEET GENERAL & ADMIN
ELEMENT DESCRIPTION FAB SHOP COSTS STAFF COSTS COSTS COSTS
- ----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ -- $ --
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ -- $ --
5026 OVERTIME MEALS $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ --
6030 WATER/SEWER $ -- $ -- $ -- $ --
6040 TELEPHONE $ -- $ -- $ -- $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ --
8999 NOT AVAILABLE $ -- $ -- $ -- $ (1,404)
9029 NOT AVAILABLE $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ 17 $ --
9541 AUTO COSTS $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ --
</TABLE>
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
HUMAN RESOURCES
COST GROSS RECEIPTS GAS SUPPLY/ HUMAN RESOURCES CONSULTING SERVICES
ELEMENT DESCRIPTION TAX MANAGEMENT COSTS STATE STAFF COSTS COSTS
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ 15,397 $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ 6
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ 2,300 $ -- $ 2,661
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ 14,861 $ -- $ 9,422
5026 OVERTIME MEALS $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ 2,176 $ -- $ 6,694
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ --
6030 WATER/SEWER $ -- $ -- $ -- $ --
6040 TELEPHONE $ -- $ 866 $ -- $ 2,094
6050 CABLE SERVICE $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ 838 $ -- $ 364
6063 CELLULAR PHONES USAGE CHARGE $ -- $ 2,023 $ -- $ 2,630
700 NOT AVAILABLE $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ (103,083)
8999 NOT AVAILABLE $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ --
</TABLE>
Page 14
<PAGE> 457
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------
COST TCO (CO. 51) FINANCE STATE FLEET GENERAL & ADMIN
ELEMENT DESCRIPTION FAB SHOP COSTS STAFF COSTS COSTS COSTS
- -----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ 313 $ 7,634
(blank) $ 186,479 $ -- $ -- $ --
- -----------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 186,479 $ 2,187 $ 4,419 $ 178,812
- -----------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------------------------
HUMAN RESOURCES
COST GROSS RECEIPTS GAS SUPPLY/ HUMAN RESOURCES CONSULTING SERVICES
ELEMENT DESCRIPTION TAX MANAGEMENT COSTS STATE STAFF COSTS COSTS
- --------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ --
(blank) $ (20,958) $ -- $ -- $ --
- -----------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ (20,958) $ 5,672,891 $ 1,495 $ 932,121
- -----------------------------------------------------------------------------------------------------------------------------
</TABLE>
Page 15
<PAGE> 458
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
Information
Technology General
Info Tech Office Finance
Incentive Information Insurance Costs Building Finance Regulatory
COST Description Plan Tech State Continuation (Clearing (Clearing Regulatory Services
ELEMENT Costs Staff Costs Costs Account) Account) PAC Costs Costs
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
1010 LABOR $ 49,500 $ 6,777 $ -- $ 6,188,784 $662,982 $ 45,865 $6,542,083
1020 LABOR OVERHEAD $ 11,754 $ 1,609 $ -- $ 1,734,494 $185,578 $ 10,891 $1,553,418
14 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ -- $ 897,191 $261,743 $ -- $ 8,489
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ -- $ 2,668 $ 1 $ -- $ 6,272
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ -- $ 32,356 $126,976 $ -- $ 210
2070 OFFICE SUPPLIES $ -- $ -- $ -- $ 40,954 $ 37,431 $ 159 $ 48,592
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ -- $ 13,132 $ 13 $ 619 $ 62,670
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ 5,992 $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ -- $ 24,911 $ 294 $ 9 $ 83,885
2096 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ 4 $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ (3,668)
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ 6,864
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ 97 $ -- $ -- $ 29
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ 28,431
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ -- $ 1,658 $ 569 $ 16 $ 26,693
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ 1,739 $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
</TABLE>
Page 16
<PAGE> 459
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
Information
Technology General
Info Tech Office Finance
Incentive Information Insurance Costs Building Finance Regulatory
COST Description Plan Tech State Continuation (Clearing (Clearing Regulatory Services
ELEMENT Costs Staff Costs Costs Account) Account) PAC Costs Costs
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFID $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS & EPA FEES $ -- $ -- $ -- $ -- $ 15 $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ -- $ 64,171 $ 5,805 $ -- $ 45
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ 1,200
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ -- $ 81 $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ (1,646) $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T. PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ 45 $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ 9 $ 45 $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ 124,155 $ 33,492 $ -- $ 6,655
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ 348 $ 1,275 $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ 318 $ 2,430 $ -- $ 40
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ 9,025 $ 699 $ 445 $ 1,799
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ 9,053 $ -- $ -- $ 2,205
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ 60,002 $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ 3,507 $ 508 $ -- $ (50)
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ 152 $ 582 $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ -- $ 9 $ -- $ 24
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ -- $ -- $ 6
3F15 DISPATCH PRINTING $ -- $ -- $ -- $ 26,749 $ 1,123 $ 112 $ 10,211
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ 61 $ 9,026 $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ 550 $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ -- $315,681 $ -- $ --
</TABLE>
Page 17
<PAGE> 460
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
Information
Technology General
Info Tech Office Finance
Incentive Information Insurance Costs Building Finance Regulatory
COST Description Plan Tech State Continuation (Clearing (Clearing Regulatory Services
ELEMENT Costs Staff Costs Costs Account) Account) PAC Costs Costs
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ 9,944 $ -- $ 5,723
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ -- $ 39,126 $ -- $ 83
3K14 MAINTENANCE $ -- $ -- $ -- $ 180 $ 406,303 $ -- $ 337
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ -- $ 100,173 $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ -- $ 86,664 $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ 1,552 $ 11,998 $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ (116)
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ -- $ 146 $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ -- $ -- $ -- $ 70
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ 5,445 $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ 1,664 $ -- $ -- $ 90
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ 95,663 $ -- $ -- $ 6,550
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ 521 $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ 108,504 $ 1,442 $ -- $ 13,807
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ 120,339 $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ 3,297,387 $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ 74,636 $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ 290 $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ -- $ -- $ -- $ 96,037
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ -- $5,357,598 $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ 640 $ 39,260 $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ (155) $ (291)$ -- $ (312)
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
4090 RENTS $ -- $ -- $ -- $ 44,476 $ 5,535 $ -- $ 43,295
4099 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ (39,087)
4199 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ -- $ 132,144 $ 7,682 $ 689 $ 88,073
</TABLE>
Page 18
<PAGE> 461
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
Information
Technology General
Info Tech Office Finance
Incentive Information Insurance Costs Building Finance Regulatory
COST Description Plan Tech State Continuation (Clearing (Clearing Regulatory Services
ELEMENT Costs Staff Costs Costs Account) Account) PAC Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ 51,098 $ -- $ -- $ 8,667
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ 580 $ 7 $ -- $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ -- $ 4,958 $ 26 $ -- $ 2,106
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ -- $ 30,006 $ 5,528 $ 89 $ 15,016
5026 OVERTIME MEALS $ -- $ -- $ -- $ 2,770 $ 171 $ -- $ 3,270
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ 156 $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ 12,464 $ -- $ -- $ 95,121
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ 2,361 $ 565 $ -- $ 3,007
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ -- $ -- $ -- $ 250
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ 235
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ 11,640
5520 LOBBYING DUES $ -- $ -- $ -- $ -- $ -- $ -- $ 3,797
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ -- $ 127,329 $ -- $ 6,050
6020 ELECTRICITY $ -- $ -- $ -- $ -- $ 330,701 $ -- $ 8,151
6030 WATER/SEWER $ -- $ -- $ -- $ -- $ 22,396 $ -- $ --
6040 TELEPHONE $ -- $ -- $ -- $ 4,749 $ 231,755 $ -- $ 521
6050 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ 141 $ -- $ -- $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ 339 $ 196 $ -- $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ 373,685 $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ 928,012 $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ 30,042 $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ 131,443 $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ 610 $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ 230
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ 22,675 $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ -- $(205,111) $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ 7,158 $ -- $ -- $ 17,413
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ 179,265 $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ 600,426 $ 26,812 $ -- $ 89,956
8999 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ -- $ -- $ 134 $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ 1,505 $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
</TABLE>
Page 19
<PAGE> 462
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
Information
Technology General
Info Tech Office Finance
Incentive Information Insurance Costs Building Finance Regulatory
COST Description Plan Tech State Continuation (Clearing (Clearing Regulatory Services
ELEMENT Costs Staff Costs Costs Account) Account) PAC Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ 748,792 $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ 25,580 $ 292 $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ 215,939 $ 164 $ -- $ 28,986
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ 24,186 $ -- $ -- $ 2,642
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
(blank) $ -- $ -- $ -- $ -- $ 650,020 $ -- $ --
- ------------------------------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 61,254 $ 8,386 $ 179,265 $16,335,314 $8,910,964 $ 58,974 $8,897,712
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>
Page 20
<PAGE> 463
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
Meter Shop CEGSC Marketing Operations
Costs Meter Service Corp) State Marketing &
COST (Clearing Rental Miscellaneous Miscellaneous Staff Services Maintenance
ELEMENT Description Account) Costs Activities Charges Costs Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ 35 $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 2,734 $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 4,462 $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 30 $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ 20,114 $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ 289 $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ 22,233 $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
1010 LABOR $ 810,392 $ -- $ 254,600 $ -- $ 4,029 $1,115,115 $ --
1020 LABOR OVERHEAD $ 179,015 $ -- $ 22,065 $ -- $ 957 $ 256,254 $ --
14 NOT AVAILABLE $ -- $ -- $ 2,787 $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ 463 $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 1,130
2020 MATERIALS & SUPPLIES $ 931,748 $ -- $ 2,824 $ 50 $ -- $ 13,085 $ 2,812
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ 5,451 $ -- $ 1,304 $ 9 $ -- $ 7 $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ 49
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ 337 $ -- $ -- $ 28,098 $ 374
2070 OFFICE SUPPLIES $ 3,565 $ -- $ -- $ -- $ -- $ 20,104 $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ 131 $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ 4 $ -- $ -- $ -- $ -- $ 22,471 $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ 12,583 $ --
2081 XEROX DUPLICATION $ 1,201 $ -- $ 1,937 $ -- $ -- $ 44,885 $ --
2096 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 88
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 281
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ 24,450 $ -- $ -- $ -- $ 4,032
21 NOT AVAILABLE $ -- $ -- $ 13,121 $ -- $ -- $ -- $ 1,825
26 NOT AVAILABLE $ -- $ -- $ 156 $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ 9,100 $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 850
3499 NOT AVAILABLE $ -- $ -- $ 537 $ -- $ -- $ -- $ 8,830
38 NOT AVAILABLE $ -- $ -- $ 396 $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ -- $ 460 $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ 5,458 $ -- $ -- $ -- $ -- $ 829 $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
</TABLE>
Page 21
<PAGE> 464
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
Meter Shop CEGSC Marketing Operations
Costs Meter Service Corp) State Marketing &
COST (Clearing Rental Miscellaneous Miscellaneous Staff Services Maintenance
ELEMENT Description Account) Costs Activities Charges Costs Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ -- $ 750 $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ 505 $ -- $ -- $ -- $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ 1,930 $ -- $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ 18 $ -- $ -- $ -- $ -- $ 1,429 $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ -- $ -- $ (750) $ --
3E20 MEDICAL DIRECTOR RETAINER $ 3 $ -- $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T. PHYSICAL EXAMINATIONS $ 45 $ -- $ -- $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ -- $ -- $ 53 $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ 30,956 $ -- $ -- $ -- $ -- $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ 5,513 $ -- $ -- $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ -- $ -- $ 1,281 $ --
3E40 EMPLOYEE TRAINING $ 1,122 $ -- $ -- $ -- $ -- $ 66 $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ -- $ -- $ 1,146 $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ -- $ -- $ 26,105 $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ -- $ 7 $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ -- $ 23,090 $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ 36 $ -- $ -- $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ 123 $ -- $ -- $ 7,399 $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ -- $ -- $ 99,889 $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ -- $ 300 $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ -- $ 6,384 $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ 12,009 $ -- $ -- $ -- $ -- $ -- $ --
</TABLE>
Page 22
<PAGE> 465
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
Meter Shop CEGSC Marketing Operations
Costs Meter Service Corp) State Marketing &
COST (Clearing Rental Miscellaneous Miscellaneous Staff Services Maintenance
ELEMENT Description Account) Costs Activities Charges Costs Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ 8,380 $ -- $ -- $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ 6,077 $ -- $ -- $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ 8,835 $ -- $ -- $ -- $ -- $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ (19,243) $ -- $ -- $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ 701 $ -- $ -- $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ (25) $ -- $ -- $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ 5,691 $ -- $ -- $ -- $ -- $ 9,740 $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ 504 $ -- $ -- $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ 2,532 $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ 673 $ -- $ -- $ -- $ -- $ 24 $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ 241 $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ 33,206 $ -- $ -- $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ -- $ -- $ (55) $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
4090 RENTS $ 272 $ -- $ -- $ -- $ -- $ 761 $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ 246 $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ 75 $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ (2,045) $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ 592 $ -- $ -- $ -- $ 213
5002 EMPLOYEE EXPENSES $ -- $ -- $ 878 $ -- $ -- $ -- $ 114
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ 496
5015 TRAVEL AND EXPENSES $ 3,133 $ -- $ 20 $ 880 $ -- $ 86,186 $ 715
</TABLE>
Page 23
<PAGE> 466
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
Meter Shop CEGSC Marketing Operations
Costs Meter Service Corp) State Marketing &
COST (Clearing Rental Miscellaneous Miscellaneous Staff Services Maintenance
ELEMENT Description Account) Costs Activities Charges Costs Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ 325 $ -- $ -- $ -- $ -- $ 27,431 $ --
5017 EMPLOYEE RECOGNITION $ 6 $ -- $ -- $ -- $ -- $ 9 $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ 540 $ -- $ -- $ 13 $ -- $ 3,976 $ 295
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ 2,316 $ -- $ -- $ 96 $ -- $ 24,741 $ 154
5026 OVERTIME MEALS $ 7 $ -- $ -- $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ 27 $ -- $ -- $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ 11,074 $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ -- $ -- $ 3,458 $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ 72,000 $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6020 ELECTRICITY $ 20,310 $ -- $ -- $ -- $ -- $ -- $ --
6030 WATER/SEWER $ 1,607 $ -- $ -- $ -- $ -- $ -- $ --
6040 TELEPHONE $ (490) $ -- $ 9,323 $ -- $ -- $ 2,546 $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ 235 $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ -- $ -- $ 371 $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ -- $ -- $ 1,659 $ --
6063 CELLULAR PHONES USAGE CHARGE $ 256 $ -- $ -- $ -- $ -- $ 10,854 $ --
700 NOT AVAILABLE $ -- $ -- $ 946 $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ 60 $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ 378 $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ 9 $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ 363 $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ (31,063) $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ (78,211) $ -- $ -- $ -- $ -- $ (253,656) $ --
8999 NOT AVAILABLE $ -- $ -- $ 67 $ -- $ -- $ -- $ 3,203
9029 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ 96,448$ -- $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ 535 $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ 18 $ -- $ -- $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ 32 $ -- $ -- $ -- $ 23,549
9541 AUTO COSTS $ -- $ -- $ -- $ -- $ -- $ 1,333 $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
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Meter Shop CEGSC Marketing Operations
Costs Meter Service Corp) State Marketing &
COST (Clearing Rental Miscellaneous Miscellaneous Staff Services Maintenance
ELEMENT Description Account) Costs Activities Charges Costs Costs Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ 791
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ -- $ -- $ 4,996 $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 103,558
(blank) $ 21,551 $ -- $ 124,864 $ 2,155,922 $ -- $ -- $ --
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GRAND TOTAL $2,005,433 $96,448 $ 501,061 $ 2,156,970 $ 4,986 $1,679,943 $ 153,359
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Other Research &
Operations Administ- Other Development- Equipment Regulatory
COST Support rative General Property Construction Depreciation Filing
ELEMENT Description Costs Costs Costs Taxes Costs Recovery Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ --
1010 LABOR $ 1,586 $ -- $ 402,169 $ -- $ -- $ -- $ 18,508
1020 LABOR OVERHEAD $ 377 $ -- $ -- $ -- $ -- $ -- $ 4,395
14 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ -- $ -- $ -- $ -- $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ 5,330 $ -- $ -- $ -- $ -- $ --
2070 OFFICE SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
2096 NOT AVAILABLE $ -- $ 22 $ -- $ -- $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ 896 $ -- $ -- $ -- $ -- $ --
21 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ 1,047 $ -- $ -- $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ -- $ -- $ 10 $ -- $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
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Other Research &
Operations Administ- Other Development- Equipment Regulatory
COST Support rative General Property Construction Depreciation Filing
ELEMENT Description Costs Costs Costs Taxes Costs Recovery Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ -- $ -- $ (43,438) $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ 60,763 $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
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Operations Administ- Other Development- Equipment Regulatory
COST Support rative General Property Construction Depreciation Filing
ELEMENT Description Costs Costs Costs Taxes Costs Recovery Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K14 MAINTENANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ -- $ -- $ -- $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ -- $ -- $ -- $ --
4090 RENTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ --
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ 695 $ -- $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ 2,500
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Operations Administ- Other Development- Equipment Regulatory
COST Support rative General Property Construction Depreciation Filing
ELEMENT Description Costs Costs Costs Taxes Costs Recovery Costs
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ -- $ -- $ -- $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ 28
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ -- $ -- $ -- $ -- $ 63
5026 OVERTIME MEALS $ -- $ -- $ -- $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ -- $ -- $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ -- $ -- $ -- $ --
6030 WATER/SEWER $ -- $ -- $ -- $ -- $ -- $ -- $ --
6040 TELEPHONE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ -- $ 84 $ -- $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ -- $ 104 $ -- $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ -- $ -- $ -- $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ -- $ -- $ -- $ --
8999 NOT AVAILABLE $ -- $ 2,050 $ -- $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9030 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ --
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ELEMENT Description Costs Costs Costs Taxes Costs Recovery Costs
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<S> <C> <C> <C> <C> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ 618 $ -- $ -- $ -- $ -- $ --
(blank) $ -- $ -- $ -- $(297,413)$ -- $ (236,875) $ --
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GRAND TOTAL $ 1,963 $ 10,658 $ 402,169 $(297,413)$ 17,523 $ (236,875) $ 25,494
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Train-
Retail ing
Opera- Special Suspended State Training
COST tions Sales Severance Labor Staff Services Work-in-
ELEMENT Description Costs Taxes Costs Costs Taxes Costs Transfers Costs Progress
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0058 SALVAGE - OTHER $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0071 DAMAGES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0091 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
0100 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
1000 AFUDC $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
1010 LABOR $ -- $ -- $ 413,321 $ 140,653 $ -- $ 117 $ -- $ 912,491 $ --
1020 LABOR OVERHEAD $ -- $ -- $ 98,143 $ 33,398 $ -- $ 28 $ -- $ 210,648 $ --
14 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
17 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2009 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2012 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2016 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2020 MATERIALS & SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 37,636 $ --
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2034 MATERIAL & SUPPLIES - FREIGHT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 3 $ --
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2060 POSTAGE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2070 OFFICE SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 958 $ --
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2075 COMPUTER AND PRINTER SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 524 $ --
2080 OFFICE EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2081 XEROX DUPLICATION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 19,904 $ --
2096 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2098 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
21 NOT AVAILABLE $1,762 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
26 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3100 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3200 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3410 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3470 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3499 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
38 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A11 OTHER SERVICE CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 84 $ --
3A30 DESTRUCTION OF COMPANY RECORDS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3A34 STORAGE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B01 MAIN LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B10 INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
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3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B30 APPLIANCE REPAIR $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B32 CONTRACT METER REPAIRS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B50 PROPANE PLANT -O&M $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B51 GAS AIR BLENDING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B52 OPERATIONS MAPPING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C02 QUARTERLY REVIEW $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C10 CONSULTANT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C15 BUILDING CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D04 LEGAL NOTICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3D11 TPA ADMINISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E26 DRUG TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E27 ALCOHOL TESTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E30 SHORT TERM TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E40 EMPLOYEE TRAINING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 30,428 $ --
3E41 EMPLOYMENT ADVERTISING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F01 PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 117 $ --
3F02 GRAPHIC DESIGN $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F04 SLIDE REPRODUCTION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F05 FACSIMILE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F10 FILM, VIDEO AND AUDIO SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F12 ENGRAVING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3F15 DISPATCH PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 1,634 $ --
3F16 VIDEO CONFERENCE FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G02 DATA TRACKING & UPDATE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3G05 MARKET RESEARCH $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3J01 R & D CONTRACT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K10 JANITOR SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 27,921 $ --
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<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 4,304 $ --
3K14 MAINTENANCE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 6,085 $ --
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 4,117 $ --
3K16 OUTSIDE FOOD SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K17 OUTSIDE LAUNDRY SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 657 $ --
3K19 MATERIAL HANDLING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K22 REPAIR OF TOOLS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K25 REPAIR OF CAFETERIA $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L10 STATE INSPECTION CLASS A $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L11 STATE INSPECTION CLASS B $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3L12 DOT INSPECTION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P02 PROGRAMMING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 386,476 $ --
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4014 PARKING AREAS, LEASED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4031 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4032 BUILDING COST - OVERHEAD $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4051 LEASE, AUTO $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4052 LEASE, TRUCK $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4081 OFFICE MACHINES, FURNISHINGS, ETC $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4090 RENTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 114 $ --
4099 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4199 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
42 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ -- $ -- $ -- $ -- $ 1,564 $ -- $ (481)
4530 PROPERTY & LIABILITY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4551 AUTO INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4552 TRUCK INSURANCE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5001 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5002 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5005 EMPLOYEE EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5015 TRAVEL AND EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 26,734 $ --
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ELEMENT Description Costs Taxes Costs Costs Taxes Costs Transfers Costs Progress
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<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5017 EMPLOYEE RECOGNITION $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 8 $ --
5019 COMPANY USE OF PERSONAL VEHICLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 3,362 $ --
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5025 MEALS, MEETINGS AND ENTERTAINMENT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 46,233 $ --
5026 OVERTIME MEALS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5027 MEAL REIMBURSEMENT $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5045 RELOCATION EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5511 CIVIC ASSOCIATIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
5520 LOBBYING DUES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
6010 NATURAL GAS/PROPANE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
6020 ELECTRICITY $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 20,962 $ --
6030 WATER/SEWER $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 673 $ --
6040 TELEPHONE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 314 $ --
6050 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
6052 CABLE SERVICE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
6062 CELLULAR PHONES SERVICE FEES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 121 $ --
6063 CELLULAR PHONES USAGE CHARGE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 168 $ --
700 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
7002 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
71 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
72 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8010 MANAGEMENT SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8030 DATA PROCESSING SERVICES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8921 DEFERRED CHARGES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ 10 $ --
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
8990 OTHER EXPENSES - GENERAL $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ (96,377) $ --
8999 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9029 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ 31,497 $ -- $ (9,409)
9030 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9040 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
951C BUILDING COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
952C METER SHOP COSTS CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9540 AUTO/TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9541 AUTO COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9542 TRUCK COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
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9550 GENERAL TOOL COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9561 BUSINESS SOLUTIONS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9564 HARDWARE/SOFTWARE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9565 GAS BILL INSERTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9566 MAINFRAME PRINTING $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
9908 NOT AVAILABLE $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ -- $ --
(blank) $ -- $ (79) $ -- $ -- $8,689 $ -- $ -- $ -- $ --
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GRAND TOTAL $1,762 $ (79) $ 511,464 $ 174,050 $8,689 $ 144 $ 33,060 $1,646,308 $ (9,890)
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<CAPTION>
COST WAREHOUSE COSTS LEGAL SERVICES GRAND
ELEMENT DESCRIPTION (STORES CLEARING) COSTS TOTAL
- ---------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
00 NOT AVAILABLE $ -- $ -- $ 35
0001 CLOSING TO PROPERTY, PLANT, EQPT $ -- $ -- $ (2,172,417)
0009 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 2,734
0010 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 4,462
0020 TRANSFER TO PROPERTY, PLANT, EQPT $ -- $ -- $ 30
0051 CONSIDERATION: LAND, RIGHTS & RIGHT $ -- $ -- $ 20,114
0058 SALVAGE - OTHER $ -- $ -- $ (4,040)
0071 DAMAGES $ -- $ -- $ 289
0079 BOOK COST OF PROPERTY RETIRED $ -- $ -- $ 180,789
0089 CONSTRUCTION OVERHEADS (A&G) $ -- $ -- $ 1,659
0091 AFUDC $ -- $ -- $ (9,401)
0100 AFUDC $ -- $ -- $ 22,233
1000 AFUDC $ -- $ -- $ 6,769
1010 LABOR $ 656,344 $1,118,250 $ 29,379,939
1020 LABOR OVERHEAD $ 139,110 $ 265,529 $ 7,142,034
14 NOT AVAILABLE $ -- $ -- $ 2,787
17 NOT AVAILABLE $ -- $ -- $ 463
2009 NOT AVAILABLE $ -- $ -- $ 67
2012 NOT AVAILABLE $ -- $ -- $ 1,601
2016 NOT AVAILABLE $ -- $ -- $ 11,623
2020 MATERIALS & SUPPLIES $ (13,118) $ -- $ 5,361,645
2031 MATERIALS & SUPPLIES - SALES TAX $ -- $ -- $ 4,468
2034 MATERIAL & SUPPLIES - FREIGHT $ 64,650 $ -- $ 81,320
2040 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ 97
2050 HANDLING COSTS TRANSFERRED I/C STOCK $ -- $ -- $ 37
2060 POSTAGE $ 163 $ -- $ 195,931
2070 OFFICE SUPPLIES $ 2,130 $ 28,454 $ 35,239
2071 PRINT SERVICES SUPPLIES- DIRECT $ -- $ -- $ 131
2075 COMPUTER AND PRINTER SUPPLIES $ 3 $ 213 $ 178,410
2080 OFFICE EQUIPMENT $ -- $ 99 $ 19,105
2081 XEROX DUPLICATION $ 1,392 $ 13,716 $ 271,238
2096 NOT AVAILABLE $ -- $ -- $ 418
2098 NOT AVAILABLE $ -- $ -- $ 3,596
2099 OTHER MISC MATERIALS & SUPPLIES $ -- $ -- $ 122,750
21 NOT AVAILABLE $ -- $ -- $ 16,707
26 NOT AVAILABLE $ -- $ -- $ 156
3100 NOT AVAILABLE $ -- $ -- $ 9,100
3200 NOT AVAILABLE $ -- $ -- $ 487
3410 NOT AVAILABLE $ -- $ -- $ 12,560
3470 NOT AVAILABLE $ -- $ -- $ 850
3499 NOT AVAILABLE $ -- $ -- $ 146,399
38 NOT AVAILABLE $ -- $ -- $ 396
3A02 CHECKFREE SERVICE CHARGE $ -- $ -- $ 4
3A03 DELINQUENT COLLECTION FEES $ -- $ -- $ (3,668)
3A04 CREDIT REPORTS AND INVESTIGATIONS $ -- $ -- $ 7,324
3A10 LOCKBOX SERVICE CHARGES $ -- $ -- $ 126
3A11 OTHER SERVICE CHARGES $ -- $ -- $ 28,639
3A20 COURIER SERVICES(UPS, FEDEX, ETC.) $ 2 $ 2,375 $ 43,899
3A30 DESTRUCTION OF COMPANY RECORDS $ 37 $ -- $ 46
3A31 MAINTENANCE OF CUSTOMER KEYS $ -- $ -- $ 4
3A34 STORAGE SERVICES $ -- $ -- $ 73,927
3B01 MAIN LINE INSTALLATION $ -- $ -- $ 57
3B02 SERVICE LINE INSTALLATION $ -- $ -- $ 1,788
3B09 CAPITAL PROJ NOT OTHERWISE IDENTIFD $ -- $ -- $ 10,879
3B10 INSPECTION $ -- $ -- $ 1,739
3B19 OPER ACTIV NOT OTHERWISE IDENTIFIED $ -- $ -- $ 2,133
</TABLE>
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<TABLE>
<CAPTION>
COST WAREHOUSE COSTS LEGAL SERVICES GRAND
ELEMENT DESCRIPTION (STORES CLEARING) COSTS TOTAL
- ---------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3B21 REGULATOR BUILDINGS AND LOTS $ -- $ -- $ 254
3B29 MAINT ACTIV NOT OTHERWISE IDENTIFIED $ 3,493 $ -- $ 120,874
3B30 APPLIANCE REPAIR $ -- $ -- $ 2
3B32 CONTRACT METER REPAIRS $ -- $ -- $ 1,773
3B39 CUST SERV NOT OTHERWISE IDENTIFIED $ -- $ -- $ 140
3B44 DAMAGE TO PROPERTY OF OTHERS $ -- $ -- $ 34
3B50 PROPANE PLANT -O&M $ -- $ -- $ 570
3B51 GAS AIR BLENDING $ -- $ -- $ 41,392
3B52 OPERATIONS MAPPING $ -- $ -- $ 172
3B53 OPER SVCS NOT OTHERWISE IDENTIFIED $ -- $ -- $ 25,005
3B60 ENVIRONMENTAL LAB ANALYSIS&EPA FEES $ 1,306 $ -- $ (26,503)
3B62 WEATHER FORECASTING SERVICE $ -- $ -- $ 50,895
3B66 ENVIRONMENTL HAZ/SPE WASTE DISPOSAL $ 310 $ -- $ 30,746
3C02 QUARTERLY REVIEW $ -- $ -- $ 250
3C10 CONSULTANT EXPENSES $ 3,400 $ -- $ 45,492
3C13 SUPPLY MIX AND STORAGE STUDY $ -- $ -- $ 5
3C15 BUILDING CONSULTANTS $ -- $ -- $ 111,200
3C23 ENVIRONMENTAL CONSULTING $ -- $ -- $ 11,147
3D02 LEGAL OUTSIDE FEES - NON REGULATORY $ -- $ 12,988 $ 73,839
3D03 TRANSCRIPT/COURT REPORTERS $ -- $ 18,442 $ 18,442
3D04 LEGAL NOTICES $ -- $ 614 $ 614
3D08 LEXIS/NEXIS INFORMATION SYSTEM/NEWS $ -- $ 110,953 $ 110,953
3D10 EXPERT WITNESSES & CONSULTANTS $ -- $ 5,562 $ 5,562
3D11 TPA ADMINISTRATION FEES $ -- $ 33,652 $ 33,652
3E02 CONSULTANT EXPENSES - THRIFT $ -- $ (68) $ (68)
3E05 EMPLOYEE ASSISTANCE PLAN (EAP) $ -- $ -- $ 10
3E11 OUTSIDE RELOCATION SERVICES $ -- $ -- $ (5,250)
3E20 MEDICAL DIRECTOR RETAINER $ -- $ -- $ 53
3E21 MEDICAL EXAMINATIONS $ -- $ -- $ 3,888
3E23 PRE-EMPLOYMENT PHYSICAL EXAMINATION $ -- $ -- $ 115
3E25 DRIVERS D.O.T.PHYSICAL EXAMINATIONS $ -- $ -- $ 90
3E26 DRUG TESTING $ 193 $ -- $ 39,123
3E27 ALCOHOL TESTING $ -- $ -- $ 1,203
3E30 SHORT TERM TEMPORARY EMPLOYEES $ 23,427 $ 1,447 $ 340,650
3E31 SEASONAL TEMPORARY EMPLOYEES $ -- $ -- $ 286
3E33 CONTRACT EMPLOYEE SERVICES $ -- $ -- $ 8,981
3E34 OUTSIDE FOOD SERVERS $ -- $ -- $ 4,366
3E40 EMPLOYEE TRAINING $ 2,353 $ 517 $ 68,886
3E41 EMPLOYMENT ADVERTISING $ 371 $ -- $ 14,064
3E42 EMPLOYMENT CONSULTANTS $ -- $ -- $ 60,232
3E50 HR AWARD PLAQUE EXPENSES $ -- $ -- $ (2)
3F01 PRINTING $ -- $ -- $ 31,056
3F02 GRAPHIC DESIGN $ -- $ -- $ 77
3F04 SLIDE REPRODUCTION $ -- $ -- $ 71
3F05 FACSIMILE $ -- $ -- $ 734
3F06 LITERATURE DISTRIBUTION $ -- $ -- $ 23,090
3F10 FILM, VIDEO AND AUDIO SERVICES $ 40 $ 50 $ 1,763
3F12 ENGRAVING $ -- $ -- $ 6
3F15 DISPATCH PRINTING $ 122 $ 233 $ 58,869
3F16 VIDEO CONFERENCE FEES $ -- $ 71 $ 10,736
3G02 DATA TRACKING & UPDATE $ -- $ -- $ 18
3G03 PROGRAMS & PROMOTIONS $ -- $ -- $ 100,439
3G05 MARKET RESEARCH $ -- $ -- $ 300
3J01 R & D CONTRACT SERVICES $ -- $ -- $ 6,384
3K02 TELEPHONE MOVES AND CHANGES $ -- $ -- $ 3
3K10 JANITOR SERVICES $ -- $ -- $ 371,754
</TABLE>
Page 37
<PAGE> 480
<TABLE>
<CAPTION>
COST WAREHOUSE COSTS LEGAL SERVICES GRAND
ELEMENT DESCRIPTION (STORES CLEARING) COSTS TOTAL
- ---------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
3K11 WASTE MANAGEMENT SERVICES $ 2,403 $ -- $ 36,801
3K13 OPERATION (LAWN CARE, SNOW REMOVAL) $ 183 $ -- $ 72,087
3K14 MAINTENANCE $ 1,077 $ -- $ 765,232
3K15 BUILDING AND PROPERTY SECURITY $ -- $ -- $ 121,219
3K16 OUTSIDE FOOD SERVICE $ 144 $ -- $ 86,983
3K17 OUTSIDE LAUNDRY SERVICES $ 521 $ -- $ 37,320
3K19 MATERIAL HANDLING SERVICES $ (3,723) $ -- $ 56,960
3K20 REPAIR OF FURNISHINGS $ -- $ -- $ 219
3K21 REPAIR OF INSTRUMENTS $ -- $ -- $ 20,270
3K22 REPAIR OF TOOLS $ -- $ -- $ 4,091
3K23 REPAIR OF TYPEWRITERS $ -- $ -- $ 70
3K24 REPAIR OF OFFICE MACHINES $ -- $ -- $ 5,445
3K25 REPAIR OF CAFETERIA $ -- $ -- $ 23
3K26 REPAIR OF EDP EQUIPMENT $ -- $ -- $ 6,216
3K27 PLANT ACCOUNTING USE ONLY $ -- $ -- $ 23
3K30 EDP MAINTENANCE AGREEMENTS $ -- $ -- $ 117,538
3K31 DUPLICATING MAINTENANCE AGREEMENTS $ -- $ -- $ 1,405
3K32 OFFICE MACHINES MAINT AGREEMENTS $ -- $ -- $ 126,604
3L01 COMPANY VEHICLE TOWING COSTS $ -- $ -- $ 13,555
3L02 SERVICE/REPAIRS TO COMPANY VEHICLES $ 1,177 $ -- $ 1,528,025
3L03 SERVICE/REPAIRS TO CUST VEHICLE $ -- $ -- $ 24
3L04 NON-COMPANY VEHICLE & EQUIP TOWING $ -- $ -- $ 125
3L10 STATE INSPECTION CLASS A $ -- $ -- $ 1,483
3L11 STATE INSPECTION CLASS B $ -- $ -- $ 291
3L12 DOT INSPECTION $ -- $ -- $ 8,193
3P01 SYSTEM DEVELOPMENT COSTS $ -- $ -- $ 421,589
3P02 PROGRAMMING SERVICES $ -- $ -- $ 3,304,910
3P03 PERSONAL COMPUTER INSTALLATION SERV $ -- $ -- $ 74,636
3P04 EXTERNAL COMPUTING SERVICES $ -- $ -- $ 419
4010 LEASES, BUILDINGS & LAND $ -- $ -- $ 241
4012 BUILDINGS, LEASED - FIELD $ -- $ -- $ 741,400
4013 BUILDINGS, LEASED - GENERAL OFFICE $ -- $ -- $ 5,357,598
4014 PARKING AREAS, LEASED $ -- $ -- $ 44,439
4031 BUILDING COST - OVERHEAD $ -- $ -- $ 12,887
4032 BUILDING COST - OVERHEAD $ -- $ -- $ 25,780
4051 LEASE, AUTO $ -- $ -- $ 409,388
4052 LEASE, TRUCK $ -- $ -- $ 3,714,477
4054 LEASE, TOOL CLASS 4 $ -- $ -- $ 14,928
4055 LEASE, TOOL CLASS 5 $ -- $ -- $ (15,284)
4071 COMMUNICATION EQUIPMENT AND LINES $ -- $ (28) $ (1,002)
4081 OFFICE MACHINES, FURNISHINGS, ETC $ (635) $ -- $ (398)
4088 ELECTRONIC DATA PROCESSING (EDP) $ -- $ -- $ (141)
4090 RENTS $ 7,443 $ 433 $ 120,036
4099 NOT AVAILABLE $ -- $ -- $ (39,087)
4199 NOT AVAILABLE $ -- $ -- $ 246
42 NOT AVAILABLE $ -- $ -- $ 75
4502 INSURANCE,PLANT ACCOUNTING USE ONLY $ -- $ -- $ 1,082
4530 PROPERTY & LIABILITY $ -- $ -- $ (2,045)
4551 AUTO INSURANCE $ -- $ -- $ 85,783
4552 TRUCK INSURANCE $ -- $ -- $ 407,619
4554 INSURANCE, TOOL CLASS 4 $ -- $ -- $ 58,132
4555 INSURANCE, TOOL CLASS 5 $ -- $ -- $ 47,759
5001 EMPLOYEE EXPENSES $ -- $ -- $ 9,143
5002 EMPLOYEE EXPENSES $ -- $ -- $ 7,263
5005 EMPLOYEE EXPENSES $ -- $ -- $ 496
5015 TRAVEL AND EXPENSES $ 10,109 $ 37,473 $ 696,955
</TABLE>
Page 38
<PAGE> 481
<TABLE>
<CAPTION>
COST WAREHOUSE COSTS LEGAL SERVICES GRAND
ELEMENT DESCRIPTION (STORES CLEARING) COSTS TOTAL
- ---------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
5016 MEETING/SEMINAR REGISTRATION FEES $ 75 $ 8,924 $ 120,709
5017 EMPLOYEE RECOGNITION $ 4 $ -- $ 764
5019 COMPANY USE OF PERSONAL VEHICLE $ 403 $ -- $ 31,945
5020 DONATIONS TO CHARITABLE ORGANIZATIO $ -- $ -- $ 1,878
5025 MEALS, MEETINGS AND ENTERTAINMENT $ 4,086 $ 8,609 $ 202,972
5026 OVERTIME MEALS $ -- $ -- $ 8,434
5027 MEAL REIMBURSEMENT $ 3,234 $ -- $ 3,360
5028 TAXABLE EMPLOYEE CASH AWARDS $ -- $ -- $ 11,874
5045 RELOCATION EXPENSES $ -- $ -- $ 108,500
5050 DUES, PROFESSIONAL & CIVIC ORGANIZA $ -- $ 8,326 $ 30,433
5051 INITIATION & CAPITAL ASSESSMENT FEE $ -- $ -- $ 292
5510 INDUSTRY ASSOCIATIONS $ -- $ -- $ 72,235
5511 CIVIC ASSOCIATIONS $ -- $ -- $ 11,640
5520 LOBBYING DUES $ -- $ -- $ 3,797
6010 NATURAL GAS/PROPANE $ -- $ -- $ 295,673
6020 ELECTRICITY $ 13,348 $ -- $ 483,403
6030 WATER/SEWER $ -- $ -- $ 28,836
6040 TELEPHONE $ 8,244 $ 152 $ 279,239
6050 CABLE SERVICE $ -- $ -- $ 32
6052 CABLE SERVICE $ -- $ -- $ 235
6061 CELLULAR PHONES - RENTAL $ -- $ -- $ 527
6062 CELLULAR PHONES SERVICE FEES $ 140 $ 359 $ 4,972
6063 CELLULAR PHONES USAGE CHARGE $ 532 $ 874 $ 25,018
700 NOT AVAILABLE $ -- $ -- $ 946
7002 NOT AVAILABLE $ -- $ -- $ 60
71 NOT AVAILABLE $ -- $ -- $ 378
72 NOT AVAILABLE $ -- $ -- $ 9
8010 MANAGEMENT SERVICES $ -- $ -- $ 373,685
8030 DATA PROCESSING SERVICES $ -- $ -- $ 928,012
8031 CORPORATE COMMON SYSTEMS $ -- $ -- $ 30,042
8032 COMPUTER STORE EQUP -HW/SW $ -- $ -- $ 131,443
8921 DEFERRED CHARGES $ -- $ (57,679) $ (57,679)
8940 INJURIES & DAMAGES ACCRUAL $ -- $ -- $ 363
8951 AUTO LICENSE FEES/TAXES $ -- $ -- $ 10,327
8952 TRUCK LICENSE FEES/TAXES $ -- $ -- $ 255,132
8955 LICENSE FEE/TAXES, TOOL CLASS 5 $ -- $ -- $ 18,383
8971 ZONING BOARDS, PERMITS, RECORDING F $ -- $ -- $ 636
8981 PRE-EMPLOYMENT EXPENSES $ -- $ -- $ 230
8985 EDUCATION ASSISTANCE PROGRAM $ -- $ -- $ 82,880
8986 EMPLOYEE REIMBURSEMENT PAY DEDUCTIO $ -- $ -- $ (251,135)
8987 EMPLOYEE TAX GROSS-UPS $ -- $ -- $ 66,887
8989 NON-LABOR RESTRUCTURING COSTS $ -- $ -- $ 179,265
8990 OTHER EXPENSES - GENERAL $ 4,671 $ 1,301 $ (131,350)
8999 NOT AVAILABLE $ -- $ -- $ 6,082
9029 NOT AVAILABLE $ -- $ -- $ 37,532
9030 NOT AVAILABLE $ -- $ -- $ 530
9040 NOT AVAILABLE $ -- $ -- $ 435
9202 DELAY RENTALS & UNOPERATED LEASE CO $ -- $ -- $ 96,448
951C BUILDING COSTS CLEARED $ -- $ -- $ --
9520 METER SHOP COSTS $ -- $ -- $ 33,260
952C METER SHOP COSTS CLEARED $ -- $ -- $ 18
9530 COMPANY GARAGE COST TRANSFERRED $ -- $ -- $ (20,457)
9540 AUTO/TRUCK COSTS $ -- $ -- $ 39,243
9541 AUTO COSTS $ -- $ -- $ 2,441
9542 TRUCK COSTS $ 710 $ -- $ 193,958
954C AUTO, TRUCK, TOOL COSTS - CLEARED $ -- $ -- $ --
</TABLE>
Page 39
<PAGE> 482
<TABLE>
<CAPTION>
COST WAREHOUSE COSTS LEGAL SERVICES GRAND
ELEMENT DESCRIPTION (STORES CLEARING) COSTS TOTAL
- ----------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
9550 GENERAL TOOL COSTS $ -- $ -- $ 19,936
9561 BUSINESS SOLUTIONS $ -- $ -- $ 748,792
9564 HARDWARE/SOFTWARE $ -- $ -- $ 25,871
9565 GAS BILL INSERTING $ -- $ -- $ 250,084
9566 MAINFRAME PRINTING $ -- $ -- $ 26,828
9570 MATERIALS & SUPPLIES - STORES COSTS $ -- $ -- $ 10,392
9580 DFC (BANGS/FAB) COSTS $ -- $ -- $ 8,648
9908 NOT AVAILABLE $ -- $ -- $ 164,202
(blank) $ (124,896) $ -- $ 1,585,190
- ----------------------------------------------------------------------------------------------------------------
GRAND TOTAL $ 814,980 $1,621,839 $ 68,122,388
- ----------------------------------------------------------------------------------------------------------------
</TABLE>
Page 40
<PAGE> 483
SCHEDULE 6
SSC ACCOUNTING SYSTEM FLOWCHART
GEAC GENERAL LEDGER 3.12
<TABLE>
<S> <C> <C> <C> <C>
Human Resources Info. Work Labor Reporting Gas Used in Company Tax and Misc. Journals
System -HRIS- System -WLRS- Operations -via PCLink- -via PCLink-
| |
| |
| |
Labor Distribution Employee Accounting Systems Pool Cars & Garages Various Mechanized
System -LDS- Interface -EASI- -via CMS- Journals -via MVS-
|
|
|
Accounts Payable Off-system Sales Shared Services Billings
-A/P- -via CMS- -via MVS-
|
|
|
EDI Applications Plant Accounting
| -PCM/AM-
| |
| |
| |
Materials Management Inter-Company Billing
Info. System -MMIS- -ICB-
| |
| |
| |
Work Management Other Affiliates' Gas Purchase System Revenue and Statistics Distributed Information
System WMS Systems -GP- -RS- System -DIS/MRA-
</TABLE>
<TABLE>
<S> <C> <C>
Gas Transportation System -GTS- Misc. Accounts Receivable -AR:M- Gas Accounting System -Gas-
Distribution Reports
Keypunch
Consolidation Entries -Hyperion- Parent Company Consolidation
User Queries -Drillback-
Financial Statements
Total Balance O&M Cost Control (Budgets) -BudgetWiser-
Ad Hoc Reports
Account Reconciliations Financial Modelling System -Khalix-
</TABLE>
<PAGE> 484
SCHEDULE 7
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
NUMBER CKY COH CMD CPA CGV
- ------ --- --- --- --- --- -----------
<S> <C> <C> <C> <C> <C> <C>
0001 $146,864.64 $ 908,581.45 $ 40,961.61 $ 432,067.40 $210,014.04 $1,738,489.14
0002 $ 22,502.30 $ 179,007.03 $ 6,289.50 $ 66,196.05 $ 32,143.29 $ 306,138.17
0003 $ 3,578.45 $ 28,336.43 $ 1,000.22 $ 10,526.61 $ 5,112.97 $ 48,554.68
0004 $ 12,309.88 $ 90,292.81 $ 2,816.18 $ 33,839.72 $ 14,590.30 $ 153,848.89
0005 $ 76.07 $ 769.88 $ 17.42 $ 209.29 $ 90.33 $ 1,162.99
0006 $ 110.13 $ 1,034.33 $ 25.17 $ 302.82 $ 130.67 $ 1,603.12
0007 $ 811.32 $ 37,324.37 $ 1,024.38 $ 15,052.23 $ 1,369.32 $ 55,581.62
0010 $ 16,346.05 $ 88,710.70 $ 5,905.19 $ 47,248.91 $ 27,070.35 $ 185,281.20
0011 $ 579.41 $ 4,024.58 $ 209.28 $ 1,674.94 $ 959.21 $ 7,447.42
0012 $ 325.34 $ 2,259.88 $ 117.51 $ 940.50 $ 538.62 $ 4,181.85
0013 $ 834.02 $ 4,747.61 $ 533.83 $ 5,648.27 $ 856.32 $ 12,620.05
0019 $ 36,881.39 $ 223,949.96 $ 6,262.46 $ 88,724.14 $ 45,184.97 $ 401,002.92
0020 $ 3,476.79 $ 26,993.22 $ 589.65 $ 8,355.65 $ 4,263.03 $ 43,678.34
0021 $ 3.57 $ 27.63 $ 0.60 $ 8.55 $ 4.35 $ 44.70
0022 $ 21,682.07 $ 150,289.48 $ 10,512.14 $ 188,140.73 $ 28,135.16 $ 398,759.58
0025 $ 6,823.44 $ 86,715.44 $ 5,229.82 $ 45,603.31 $ 10,273.39 $ 154,645.40
0026 $ 166.20 $ 2,713.36 $ 127.37 $ 1,110.98 $ 250.39 $ 4,368.30
0027 $ 46.93 $ 811.50 $ 35.96 $ 313.68 $ 70.73 $ 1,278.80
0031 $ -- $ 27,601.20 $ 540.42 $ 13,455.36 $ 3,193.82 $ 44,790.80
0034 $ 15,717.44 $ 133,857.25 $ 8,695.42 $ 84,658.91 $ 54,210.11 $ 297,139.13
0035 $ 451.97 $ 4,923.68 $ 250.04 $ 2,433.00 $ 1,557.87 $ 9,616.56
0036 $ 313.24 $ 3,412.25 $ 173.29 $ 1,686.15 $ 1,079.63 $ 6,664.56
0040 $ 1,772.91 $ 54,001.03 $ 1,772.91 $ 7,091.52 $ 8,864.00 $ 73,502.37
0043 $ -- $ 8,244.87 $ 126.73 $ 3,175.65 $ 756.69 $ 12,303.94
0044 $ 8,654.20 $ 104,775.51 $ 2,419.31 $ 25,459.99 $ 12,366.16 $ 153,675.17
0045 $ 2,706.53 $ 41,930.15 $ 756.46 $ 7,961.60 $ 3,867.00 $ 57,221.74
0046 $ 3,202.13 $ 25,356.34 $ 895.04 $ 9,419.55 $ 4,575.08 $ 43,448.14
0140 $ 21,665.55 $ 125,325.74 $ 12,041.70 $ 64,576.96 $ 32,124.13 $ 255,734.08
0141 $ -- $ 637,416.41 $ -- $ -- $ -- $ 637,416.41
1444 $ 14,955.10 $ 99,166.53 $ 4,985.05 $ 40,236.32 $ 18,693.86 $ 178,036.86
1595 $ 368.50 $ 2,918.00 $ 103.00 $ 1,084.00 $ 526.50 $ 5,000.00
----------- ------------- ----------- ------------- ----------- -------------
6150 $343,225.57 $3,105,518.62 $114,417.66 $1,207,202.79 $522,872.29 $5,293,236.93
0097 $ 25,296.14 $ 240,453.52 $ 7,083.86 $ 74,905.99 $ 34,766.64 $ 382,506.15
0098 $ 9,837.14 $ 116,274.92 $ 2,753.77 $ 29,129.41 $ 13,519.77 $ 171,515.01
0099 $ 1,267.14 $ 14,252.68 $ 354.71 $ 3,752.27 $ 1,741.48 $ 21,368.28
----------- ------------- ----------- ------------- ----------- -------------
</TABLE>
<PAGE> 485
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
6020 $36,400.42 $370,981.12 $10,192.34 $107,787.67 $50,027.89 $575,389.44
9500 $48,030.68 $297,704.32 $13,364.72 $141,366.39 $68,802.89 $569,269.00
9501 $ 5,737.97 $ 45,900.46 $ 1,603.90 $ 16,878.92 $ 8,197.80 $ 78,319.05
9502 $ 38.48 $ 304.65 $ 10.74 $ 113.17 $ 54.96 $ 522.00
9512 $ 8,270.77 $ 66,550.73 $ 2,372.77 $ 24,688.25 $11,106.83 $112,989.35
9514 $ 78.72 $ 633.57 $ 22.58 $ 235.03 $ 105.85 $ 1,075.75
- ---- ---------- ----------- ---------- ----------- ---------- -----------
7110 $62,156.62 $411,093.73 $17,374.71 $183,281.76 $88,268.33 $762,175.15
0254 $ 6,953.00 $ 56,950.19 $ 1,988.06 $ 21,233.88 $ 8,912.28 $ 96,037.41
0261 $25,437.42 $ 81,686.83 $ 3,063.11 $ 42,530.75 $25,727.02 $178,445.13
0262 $ 691.61 $ 2,845.37 $ 83.31 $ 1,156.99 $ 700.16 $ 5,477.44
0263 $ 1.88 $ 7.72 $ 0.22 $ 3.13 $ 1.90 $ 14.85
0264 $ 1,316.35 $ 23,311.56 $ 929.24 $ 9,176.61 $ -- $ 34,733.76
0265 $(1,201.71) $(27,090.75) $ (849.36) $ (8,389.58) $ 4.18 $(37,527.22)
0266 $ 25.33 $ 574.25 $ 17.87 $ 176.70 $ -- $ 794.15
0267 $ 2,268.42 $ 30,272.16 $ 1,014.05 $ 15,212.78 $ -- $ 48,767.41
0268 $ 194.60 $ 3,335.12 $ 87.20 $ 1,310.15 $ -- $ 4,927.07
0269 $ 16.25 $ 405.79 $ 8.10 $ 32.48 $ 32.50 $ 495.12
0270 $26,027.23 $138,442.36 $ 5,391.27 $ 65,472.93 $22,210.26 $257,544.05
0271 $ 3,522.51 $ 24,115.33 $ 729.22 $ 8,966.10 $ 3,065.66 $ 40,398.82
0272 $ 745.48 $ 5,084.70 $ 154.25 $ 1,893.63 $ 646.93 $ 8,524.99
0346 $ 4,971.65 $ 61,484.28 $ 1,339.01 $ 13,075.62 $ 6,028.67 $ 86,899.23
0347 $ 267.01 $ 3,688.75 $ 71.64 $ 702.07 $ 376.23 $ 5,105.70
0348 $ 13.85 $ 175.80 $ 3.53 $ 32.24 $ 13.90 $ 239.32
0349 $ 1,037.85 $ 7,527.37 $ 320.31 $ 3,645.60 $ 2,109.83 $ 14,640.96
0352 $ -- $ 12,460.37 $ -- $ -- $ -- $ 12,460.37
0353 $ -- $ 44,253.03 $ -- $ -- $ -- $ 44,253.03
0354 $ 1,937.57 $ 20,658.19 $ 109.49 $ 4,726.53 $ 4,017.47 $ 31,449.25
0355 $ 68.61 $ 977.93 $ 3.93 $ 167.73 $ 142.71 $ 1,360.91
0356 $ 21.21 $ 665.90 $ 1.24 $ 51.82 $ 44.02 $ 784.19
0357 $ 923.76 $ 22,580.28 $ 230.44 $ 2,045.73 $ 890.36 $ 26,670.57
0358 $ 38.61 $ 1,208.72 $ 9.61 $ 85.57 $ 37.30 $ 1,379.81
0359 $ 1.17 $ 36.42 $ 0.29 $ 2.57 $ 1.11 $ 41.56
0360 $ 736.50 $ 14,180.59 $ 231.29 $ 1,577.25 $ 356.22 $ 17,081.85
0361 $ 43.26 $ 1,074.33 $ 13.62 $ 92.77 $ 20.99 $ 1,244.97
</TABLE>
<PAGE> 486
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
0362 $ 556.57 $ 13,707.12 $ 174.95 $ 1,192.63 $ 270.30 $ 15,901.57
0363 $54,645.15 $300,332.62 $16,889.30 $191,809.84 $110,885.14 $674,562.05
0364 $10,361.08 $ 8,088.67 $ 788.84 $ 9,567.81 $ 10,340.12 $ 39,146.52
0365 $ 4,959.08 $ 3,869.10 $ 4,959.08 $ 4,959.08 $ 4,959.08 $ 23,705.42
0366 $ 8,136.02 $ 59,877.04 $ 1,853.52 $ 22,203.37 $ 9,830.74 $101,900.69
0367 $ 1,843.17 $ 18,088.07 $ 334.94 $ 5,124.84 $ 4,070.07 $ 29,461.09
0368 $ 249.19 $ 1,376.83 $ 60.99 $ 715.11 $ 302.86 $ 2,704.98
0369 $ 1,127.01 $ 3,296.85 $ 281.91 $ 2,817.52 $ 5,634.05 $ 13,157.34
0370 $ 11.65 $ 15.37 $ 0.89 $ 8.94 $ 3.57 $ 40.42
0371 $ 4,490.25 $ 41,042.04 $ 2,411.15 $ 16,954.97 $ 3,061.64 $ 67,960.05
0372 $ 3,907.13 $ 16,489.53 $ 335.79 $ 7,931.12 $ 9,838.14 $ 38,501.71
0373 $ 622.47 $ 1,213.11 $ -- $ -- $ 621.44 $ 2,457.02
0374 $ 710.54 $ 4,991.90 $ -- $ 4,591.83 $ 4,952.57 $ 15,246.84
0375 $ -- $ 2,933.31 $ -- $ -- $ -- $ 2,933.31
0376 $ 6,742.48 $ 47,352.69 $ 2,085.49 $ 23,659.73 $ 13,681.22 $ 93,521.61
0377 $ 904.85 $ 904.85 $ 68.78 $ 836.06 $ 904.82 $ 3,619.36
0378 $ 53.25 $ 53.25 $ 53.25 $ 53.25 $ 53.22 $ 266.22
0379 $ 203.38 $ 1,917.82 $ 46.30 $ 555.16 $ 246.10 $ 2,968.76
0380 $ 232.34 $ 2,918.52 $ 42.20 $ 645.21 $ 512.52 $ 4,350.79
0384 $ 220.54 $ 2,677.88 $ 126.67 $ 853.38 $ 167.90 $ 4,046.37
0385 $ 1,124.29 $ 6,068.28 $ 96.68 $ 2,279.36 $ 2,825.66 $ 12,394.27
0386 $ 9.39 $ 21.90 $ -- $ -- $ 9.39 $ 40.68
0387 $ 340.54 $ 3,075.15 $ 2,210.62 $ 2,386.06 $ 8,012.37
0388 $ -- $ 2,850.76 $ -- $ -- $ -- $ 2,850.76
0389 $ 2,359.55 $ 16,568.94 $ 729.72 $ 8,279.62 $ 4,787.70 $ 32,725.53
0392 $ 1,584.69 $ 14,944.72 $ 360.90 $ 4,326.10 $ 1,917.81 $ 23,134.22
0393 $ 10.22 $ 128.39 $ 1.85 $ 28.38 $ 22.56 $ 191.40
0395 $ 4.55 $ 17.04 $ 1.14 $ 11.35 $ 22.69 $ 56.77
0398 $ 572.67 $ 3,091.36 $ 49.24 $ 1,161.16 $ 1,439.64 $ 6,314.07
0399 $ 450.09 $ 1,049.95 $ -- $ -- $ 450.09 $ 1,950.13
0469 $ 344.20 $ 3,108.34 $ -- $ 2,234.48 $ 2,411.82 $ 8,098.84
0471 $ -- $ 1,321.24 $ 73.52 $ 841.84 $ 486.28 $ 2,722.88
0472 $ -- $ 569.38 $ 25.04 $ 284.58 $ 164.58 $ 1,043.58
0473 $ -- $ 206.50 $ 9.08 $ 103.21 $ 59.69 $ 378.48
0474 $ 792.16 $ 4,001.04 $ 49.52 $ 2,420.46 $ 519.79 $ 7,782.97
0475 $ -- $ 77.58 $ -- $ 98.92 $ 100.02 $ 276.52
0477 $ -- $ 4.08 $ -- $ 4.07 $ 4.08 $ 12.23
0569 $17,913.95 $113,954.94 $ 3,375.39 $ 34,725.26 $ 22,348.20 $192,317.74
</TABLE>
<PAGE> 487
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
0570 $ 6,332.62 $ 51,457.07 $ 1,187.27 $ 12,268.19 $ 7,915.53 $ 79,160.68
0571 $ 341.70 $ 2,776.39 $ 64.09 $ 662.07 $ 427.10 $ 4,271.35
0572 $ 5,291.77 $ 41,672.86 $ 841.11 $ 15,702.62 $ 8,805.00 $ 72,313.36
0573 $ 3,195.40 $ 32,206.65 $ 507.14 $ 9,484.48 $ 5,325.38 $ 50,719.05
0601 $ -- $ 11,498.66 $ -- $ -- $ -- $ 11,498.66
0602 $ -- $ -- $ 33.63 $ -- $ 99.18 $ 132.81
0627 $ 351.01 $ 3,075.01 $ 69.58 $ 994.86 $ 504.20 $ 4,994.66
0628 $ 895.41 $ 10,026.70 $ 179.11 $ 2,536.44 $ 1,283.20 $ 14,920.86
0629 $ 18.28 $ 204.79 $ 3.66 $ 51.81 $ 26.20 $ 304.74
0633 $ 8,687.92 $ 39,784.67 $ 4,343.54 $ 21,102.45 $ -- $ 73,918.58
0634 $ 50.19 $ 293.76 $ 25.03 $ 121.80 $ -- $ 490.78
0635 $ 10.90 $ 63.84 $ 5.45 $ 26.47 $ -- $ 106.66
0636 $ 139.18 $ 636.47 $ 70.04 $ 337.60 $ -- $ 1,183.29
0637 $ 38.33 $ 224.44 $ 19.16 $ 93.07 $ -- $ 375.00
0645 $ 6,933.15 $ 29,947.97 $ 1,067.18 $ 13,919.86 $ 6,328.62 $ 58,196.78
0646 $ 1,568.49 $ 8,825.04 $ 241.30 $ 3,152.19 $ 1,432.90 $ 15,219.92
0647 $ 191.46 $ 1,060.44 $ 29.46 $ 384.79 $ 174.90 $ 1,841.05
0648 $ 2,330.06 $ 10,018.74 $ 359.57 $ 4,675.88 $ 2,123.65 $ 19,507.90
0649 $ 437.59 $ 2,423.34 $ 67.33 $ 879.29 $ 399.70 $ 4,207.25
0650 $ 139.86 $ 774.67 $ 21.52 $ 281.10 $ 127.77 $ 1,344.92
0651 $ 1,194.75 $ 22,966.57 $ 374.77 $ 2,559.29 $ 578.34 $ 27,673.72
0652 $ 3.24 $ 79.82 $ 1.01 $ 6.94 $ 1.59 $ 92.60
0654 $ 25.87 $ 493.90 $ 8.34 $ 55.33 $ 11.97 $ 595.41
0659 $41,403.37 $ -- $ -- $ -- $ 41,403.37 $ 82,806.74
0710 $11,470.92 $ 67,081.73 $ 2,740.57 $ 35,797.12 $ 16,200.90 $133,291.24
0711 $ 1,413.50 $ 8,262.11 $ 341.30 $ 4,404.94 $ 1,986.08 $ 16,407.93
0712 $ 1,079.23 $ 6,300.66 $ 258.13 $ 3,369.71 $ 1,525.79 $ 12,533.52
0713 $ 151.05 $ 879.09 $ 36.86 $ 471.32 $ 212.32 $ 1,750.64
0714 $ 7,196.02 $ 42,107.48 $ 1,717.88 $ 22,434.86 $ 10,161.86 $ 83,618.10
0715 $ 135.38 $ 794.64 $ 32.41 $ 422.79 $ 191.45 $ 1,576.67
0716 $ 2,244.82 $ 13,162.81 $ 537.03 $ 7,007.90 $ 3,169.82 $ 26,122.38
0717 $ 350.36 $ 2,056.64 $ 83.85 $ 1,093.26 $ 494.27 $ 4,078.38
0718 $(7,175.59) $(53,749.96) $(1,713.02) $(22,392.57) $(10,135.23) $(95,166.37)
0720 $ 699.55 $ 5,240.13 $ 166.99 $ 2,183.05 $ 988.09 $ 9,277.81
0722 $ 214.52 $ 1,607.12 $ 51.20 $ 669.53 $ 303.10 $ 2,845.47
0723 $ 24.16 $ 180.98 $ 5.77 $ 75.40 $ 34.13 $ 320.44
0724 $ 1,312.58 $ 9,827.04 $ 312.83 $ 4,091.29 $ 1,855.97 $ 17,399.71
0725 $ 10.62 $ 79.57 $ 2.54 $ 33.15 $ 15.01 $ 140.89
</TABLE>
<PAGE> 488
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
0726 $ 181.41 $ 1,358.97 $ 43.31 $ 566.17 $ 256.26 $ 2,406.12
0728 $ 191.34 $ 1,433.25 $ 45.68 $ 597.10 $ 270.25 $ 2,537.62
0730 $ 394.88 $ 2,957.99 $ 94.30 $ 1,232.31 $ 557.75 $ 5,237.23
0732 $ 245.19 $ 1,836.66 $ 58.55 $ 765.18 $ 346.31 $ 3,251.89
0734 $ 804.83 $ 1,273.73 $ -- $ -- $ -- $ 2,078.56
0736 $ 140.96 $ 286.24 $ -- $ -- $ -- $ 427.20
0738 $ 4,132.51 $ 8,390.26 $ -- $ -- $ -- $ 12,522.77
0740 $ 6,325.16 $ 37,009.57 $1,509.95 $19,737.46 $ 8,934.74 $ 73,516.88
0742 $ 1.93 $ 14.45 $ 0.46 $ 6.02 $ 2.72 $ 25.58
0744 $ 16.23 $ 121.53 $ 3.86 $ 50.66 $ 22.90 $ 215.18
0746 $ 250.94 $ 4,803.35 $ 79.82 $ 536.46 $ 117.18 $ 5,787.75
0758 $12,933.69 $102,159.39 $2,110.25 $33,016.32 $25,314.39 $175,534.04
0759 $ 4,281.54 $ 43,497.65 $ 679.73 $12,708.40 $ 7,135.34 $ 68,302.66
0760 $ -- $ 823.48 $ 12.20 $ 234.85 $ 149.41 $ 1,219.94
0761 $ 6,502.22 $ 64,384.23 $1,063.47 $16,599.92 $12,730.99 $101,280.83
0771 $ 1,202.35 $ 941.48 $1,202.35 $ 1,202.35 $ 1,202.35 $ 5,750.88
0774 $ -- $ 1,600.54 $ 34.19 $ 529.02 $ 693.17 $ 2,856.92
0775 $ -- $ 11,727.51 $ 189.16 $ 3,026.46 $ 3,972.23 $ 18,915.36
0776 $ -- $ 6,542.59 $ 105.56 $ 1,688.38 $ 2,216.11 $ 10,552.64
0777 $ -- $ 2,251.51 $ 88.02 $ 918.76 $ 702.52 $ 3,960.81
0778 $ -- $ 5,814.61 $ 175.94 $ 1,851.77 $ 1,416.62 $ 9,258.94
0779 $ -- $ 8,743.00 $ 264.53 $ 2,784.38 $ 2,129.99 $ 13,921.90
0780 $ 208.05 $ 736.79 $ 4.60 $ 113.46 $ 112.02 $ 1,174.92
0781 $ 14.70 $ 88.05 $ 0.39 $ 8.04 $ 7.84 $ 119.02
0782 $ 588.76 $ 2,684.87 $ 15.68 $ 321.91 $ 314.04 $ 3,925.26
0783 $ -- $ 1,352.62 $ -- $ -- $ 432.55 $ 1,785.17
0787 $ 1,806.61 $ 2,112.05 $1,003.73 $ 1,806.61 $ 2,709.54 $ 9,438.54
0788 $ 25.36 $ 38.04 $ 14.09 $ 25.36 $ 38.04 $ 140.89
0790 $ 1,510.86 $ 13,221.74 $ 300.74 $ 4,281.85 $ 2,163.03 $ 21,478.22
0791 $ 405.20 $ 4,538.25 $ 81.04 $ 1,148.07 $ 580.79 $ 6,753.35
0792 $ 151.92 $ 1,701.50 $ 30.38 $ 430.44 $ 217.76 $ 2,532.00
1137 $ -- $ 86,211.05 $ -- $ -- $ -- $ 86,211.05
1805 $17,225.29 $101,162.54 $4,801.25 $45,573.27 $20,919.26 $189,681.61
1807 $ 36.99 $ 312.29 $ 10.33 $ 97.88 $ 44.92 $ 502.41
1902 $ 5,273.76 $ 44,595.85 $1,639.61 $17,324.82 $ 8,847.64 $ 77,681.68
1903 $ 623.17 $ 5,323.56 $ 192.81 $ 2,047.07 $ 1,046.56 $ 9,233.17
1904 $ 29.66 $ 250.81 $ 9.18 $ 97.43 $ 49.80 $ 436.88
1905 $ -- $ 26,804.62 $1,017.50 $10,438.92 $ 5,341.70 $ 43,602.74
</TABLE>
<PAGE> 489
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
1906 $ -- $ 704.15 $ 26.81 $ 274.19 $ 140.20 $ 1,145.35
3213 $ 604.29 $ 8,506.65 $ 162.69 $ 1,603.71 $ 743.75 $ 11,621.09
- ---- ----------- ------------- ---------- ----------- ----------- -------------
7210 $366,359.34 $2,215,778.01 $81,402.86 $871,074.59 $511,484.09 $4,046,098.89
0800 $ 11,445.68 $ 69,936.82 $ 5,722.88 $ 28,614.40 $ 14,307.18 $ 130,026.96
0803 $ 36,367.94 $ 206,943.86 $18,182.44 $ 90,929.53 $ 45,459.53 $ 397,883.30
0804 $ 3,312.46 $ 18,788.86 $ 1,656.29 $ 8,281.10 $ 4,140.57 $ 36,179.28
0805 $ 5,138.58 $ 24,193.92 $ 3,083.22 $ 9,249.28 $ 9,762.31 $ 51,427.31
0806 $ 63,632.39 $ 361,772.85 $31,813.40 $159,100.06 $ 79,540.40 $ 695,859.10
0808 $ 13,266.98 $ 40,912.76 $ 6,280.54 $ 28,790.44 $ 26,630.24 $ 115,880.96
0809 $ 91,127.60 $ 276,331.14 $43,407.15 $197,553.96 $181,769.49 $ 790,189.34
0812 $ 23,510.40 $ 71,524.94 $11,186.78 $ 50,822.78 $ 46,929.71 $ 203,974.61
0813 $ 10,535.95 $ 31,968.98 $ 5,018.58 $ 22,833.01 $ 21,016.30 $ 91,372.82
0814 $ 16,470.41 $ 49,957.45 $ 7,846.30 $ 35,631.22 $ 32,926.64 $ 142,832.02
0815 $ 9,153.80 $ 27,772.37 $ 4,359.57 $ 19,839.12 $ 18,262.69 $ 79,387.55
0816 $ 18,379.98 $ 101,129.63 $ 8,365.39 $ 57,290.86 $ 25,781.23 $ 210,947.09
0818 $ 61.66 $ 335.26 $ 27.89 $ 191.44 $ 85.89 $ 702.14
0819 $ 2,616.47 $ 14,320.52 $ 1,191.66 $ 8,150.43 $ 3,663.06 $ 29,942.14
0820 $ 367.84 $ 2,003.94 $ 170.13 $ 1,140.80 $ 507.53 $ 4,190.24
0823 $ 2,357.43 $ 12,920.50 $ 1,072.82 $ 7,349.35 $ 3,303.31 $ 27,003.41
0825 $ 294.81 $ 1,631.21 $ 136.44 $ 924.31 $ 413.17 $ 3,399.94
0827 $ 441.58 $ 2,426.02 $ 203.05 $ 1,374.77 $ 615.41 $ 5,060.83
0828 $ 109.82 $ 599.52 $ 49.76 $ 341.06 $ 153.03 $ 1,253.19
0829 $ 2.57 $ 13.75 $ 1.30 $ 7.71 $ 3.09 $ 28.42
0831 $ 36.01 $ 197.49 $ 16.43 $ 112.64 $ 50.58 $ 413.15
0834 $ 10,298.28 $ 88,566.42 $ 3,433.34 $ 34,322.71 $ 15,435.76 $ 152,056.51
0836 $ 882.60 $ 7,315.76 $ 294.10 $ 2,941.16 $ 1,321.95 $ 12,755.57
0837 $ 3,572.33 $ 29,389.81 $ 1,191.10 $ 11,906.22 $ 5,353.77 $ 51,413.23
0839 $ 226.07 $ 1,985.23 $ 75.33 $ 753.53 $ 338.42 $ 3,378.58
0840 $ 24.82 $ 210.08 $ 8.29 $ 82.79 $ 37.26 $ 363.24
0841 $ 650.07 $ 5,347.25 $ 217.08 $ 2,164.55 $ 971.51 $ 9,350.46
0842 $ 13,977.41 $ 83,481.64 $ 8,000.39 $ 59,968.27 $ 29,941.82 $ 195,369.53
0843 $ -- $ 18,782.00 $ -- $ -- $ -- $ 18,782.00
0845 $ 847.44 $ 5,990.52 $ 114.04 $ 677.57 $ 1,976.72 $ 9,606.29
0846 $ -- $ -- $ 1,582.19 $ 2,937.90 $ -- $ 4,520.09
0849 $ 18,471.89 $ 108,792.62 $10,555.02 $ 79,164.15 $ 39,580.18 $ 256,563.86
0850 $ 4,305.71 $ 21,135.17 $ 2,460.37 $ 18,452.97 $ 9,226.50 $ 55,580.72
</TABLE>
<PAGE> 490
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
0854 $ 142.78 $ 779.30 $ 64.86 $ 444.24 $ 199.51 $ 1,630.69
0855 $ 1,745.62 $ 9,905.69 $ 872.82 $ 4,364.13 $ 2,182.00 $ 19,070.26
0856 $ 1,243.49 $ 10,409.31 $ 414.34 $ 4,144.97 $ 1,864.04 $ 18,076.15
0857 $ 3,610.62 $ 11,468.57 $ 1,721.93 $ 7,826.51 $ 7,182.12 $ 31,809.75
0858 $ 774.33 $ 3,882.56 $ 442.24 $ 3,317.17 $ 1,657.92 $ 10,074.22
0860 $ 24,983.61 $ -- $ -- $ -- $ 46,397.51 $ 71,381.12
0861 $ -- $ -- $ 65.78 $ 372.82 $ -- $ 438.60
0870 $ 811.80 $ 4,600.60 $ 405.87 $ 2,029.34 $ 1,014.68 $ 8,862.29
0871 $ 32.56 $ 176.31 $ 14.70 $ 100.78 $ 45.15 $ 369.50
0872 $ 4,282.08 $ 18,170.46 $ 1,986.96 $ 11,051.80 $ 7,382.43 $ 42,873.73
0879 $ 36.10 $ 205.80 $ 18.06 $ 90.32 $ 45.16 $ 395.44
0880 $ 1,514.06 $ 10,976.93 $ 757.03 $ 3,785.15 $ 1,892.56 $ 18,925.73
0883 $ 791.61 $ 4,975.83 $ 452.35 $ 3,392.62 $ 1,696.30 $ 11,308.71
0884 $ 3,284.28 $ 15,436.01 $ 1,970.53 $ 5,911.69 $ 6,240.08 $ 32,842.59
0885 $ 1,724.18 $ 8,161.40 $ 1,028.35 $ 3,120.09 $ 3,261.78 $ 17,295.80
3002 $ 3,864.38 $ 25,840.29 $ 878.92 $ 9,915.81 $ 5,129.03 $ 45,628.43
3006 $ 2,013.92 $ 13,850.09 $ 421.51 $ 5,133.93 $ 2,081.98 $ 23,501.43
3007 $ 183.89 $ 1,617.19 $ 38.48 $ 468.70 $ 190.11 $ 2,498.37
3008 $ 467.69 $ 1,183.02 $ -- $ 899.76 $ -- $ 2,550.47
3009 $ 42.89 $ 139.59 $ -- $ 82.45 $ -- $ 264.93
3014 $ 18.89 $ 265.36 $ -- $ -- $ 113.47 $ 397.72
3023 $ 30.65 $ 370.28 $ 16.71 $ 45.98 $ 59.23 $ 522.85
----------- ------------- ----------- ------------- ----------- -------------
7410 $413,486.41 $1,829,092.88 $189,294.71 $1,008,398.35 $708,140.31 $4,148,412.66
</TABLE>
<PAGE> 491
REPORT OF CHARGES BY CODE PATTERN
<TABLE>
<CAPTION>
CODE PATTERN 32 34 35 37 38 GRAND TOTAL
- ------------ -- -- -- -- -- -----------
<S> <C> <C> <C> <C> <C> <C>
1936 $ 29,988.31 $ 263,374.10 $ 6,220.73 $ 93,740.35 $ 35,694.23 $ 429,017.72
P103 $ 12,770.52 $ 82,000.88 $ 2,598.57 $ 25,193.63 $ 16,341.81 $ 138,905.41
------------- -------------- ----------- ------------- ------------- --------------
7510 $ 42,758.83 $ 345,374.98 $ 8,819.30 $ 118,933.98 $ 52,036.04 $ 567,923.13
6800 $ -- $ 1,171.12 $ 11,244.06 $ 285.85 $ 3,411.33 $ 16,112.36
6832 $ -- $ 0.66 $ 6.53 $ 0.16 $ 1.90 $ 9.25
6885 $ -- $ 8.94 $ 126.96 $ 1.78 $ 28.05 $ 165.73
------------- -------------- ----------- ------------- ------------- --------------
7810 $ -- $ 1,180.72 $ 11,377.55 $ 287.79 $ 3,441.28 $ 16,287.34
TOTAL SSC CPs $1,264,387.19 $ 8,279,020.06 $432,879.13 $3,496,966.93 $1,936,270.23 $15,409,523.54
============= ============== =========== ============= ============= ==============
0090 $ 368.50 $ 2,918.00 $ 103.00 $ 1,084.00 $ 526.50 $ 5,000.00
1003 $ 80,364.10 $ 503,123.75 $ -- $ -- $ -- $ 583,487.85
1004 $ 7,349.22 $ 58,562.72 $ -- $ -- $ -- $ 65,911.94
1005 $ 762.63 $ 6,076.88 $ -- $ -- $ -- $ 6,839.51
1044 $ -- $ 5,909,547.18 $ -- $ -- $ -- $ 5,909,547.18
6414 $ 30.50 $ 189.42 $ 8.31 $ 90.09 $ 44.37 $ 362.69
9504 $ 16,843.17 $ 30,607.78 $ -- $ -- $ -- $ 47,450.95
9505 $ 1,024.67 $ 3,140.88 $ -- $ -- $ -- $ 4,165.55
9506 $ 253.40 $ 591.24 $ -- $ -- $ -- $ 844.64
9507 $ 1,082.37 $ 844.72 $ -- $ -- $ -- $ 1,927.09
9508 $ 842.74 $ 5,192.74 $ 233.17 $ 2,475.55 $ 1,205.95 $ 9,950.15
9509 $ 9.52 $ 75.40 $ 2.66 $ 28.01 $ 13.61 $ 129.20
9511 $ 3,105.42 $ 31,063.88 $ 868.01 $ 9,135.04 $ 4,436.87 $ 48,609.22
9515 $ 63,902.68 $ 116,527.45 $ -- $ -- $ -- $ 180,430.13
9516 $ 5,813.87 $ 13,565.66 $ -- $ -- $ -- $ 19,379.53
9517 $ 107.15 $ 249.92 $ -- $ -- $ -- $ 357.07
9518 $ 1,014.79 $ 792.11 $ -- $ -- $ -- $ 1,806.90
9700 $ -- $ 10,520.53 $ -- $ -- $ -- $ 10,520.53
------------- -------------- ----------- ------------- ------------- --------------
TOTAL FIELD CPs $ 182,874.73 $ 6,693,590.26 $ 1,215.15 $ 12,812.69 $ 6,227.30 $ 6,896,720.13
============= ============== =========== ============= ============= ==============
GRAND TOTAL $1,447,261.92 $14,972,610.32 $434,094.28 $3,509,779.62 $1,942,497.53 $22,306,243.67
------------- -------------- ----------- ------------- ------------- --------------
</TABLE>
<PAGE> 492
SCHEDULE 8
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 None 107 9561 $ -- $ (18,529.39) $ -- $ 277.66 $11,764.26 $ (6,487.47)
1999 None 143 9561 $ -- $ 845.34 $ -- $ -- $ -- $ 845.34
1999 None 143 9565 $ -- $ 518.94 $ -- $ -- $ -- $ 518.94
1999 None 182 9561 $ 252.80 $ -- $ -- $ -- $ -- $ 252.80
1999 None 184 1010 $ -- $ (359.73) $ -- $ -- $ -- $ (359.73)
1999 None 184 1020 $ -- $ (352.56) $ -- $ -- $ -- $ (352.56)
1999 None 184 3P02 $ -- $ -- $ -- $ -- $ -- $ --
1999 None 184 9561 $ 422.67 $ 724,828.44 $ -- $ -- $ -- $ 725,251.11
1999 None 184 9564 $ -- $ 3,484.66 $ -- $ -- $ -- $ 3,484.66
1999 None 184 9565 $ -- $ 215,938.81 $ -- $ -- $ -- $ 215,938.81
1999 None 184 9566 $ -- $ 24,186.26 $ -- $ -- $ -- $ 24,186.26
1999 None 186 9561 $ 986.23 $ -- $ -- $ -- $ -- $ 986.23
1999 None 186 $ -- $ (133,067.73) $ -- $ -- $ -- $ (133,067.73)
1999 None 807 9561 $ 546.23 $ 3,305.65 $ 319.35 $ 2,369.86 $ 1,189.99 $ 7,731.08
1999 None 903 8921 $ (182.35) $ -- $ -- $ -- $ -- $ (182.35)
1999 None 903 9561 $ 182.35 $ 11,890.20 $ -- $ -- $ -- $ 12,072.55
1999 None 903 9565 $ 8,903.45 $ 61,853.37 $1,951.42 $13,305.00 $ 8,814.26 $ 94,827.50
1999 None 907 3C10 $ -- $ 7,678.47 $ -- $ -- $ -- $ 7,678.47
1999 None 907 9561 $ -- $ 38,420.42 $ -- $ -- $ -- $ 38,420.42
1999 None 908 9561 $ -- $ -- $ -- $ 566.37 $(1,234.16) $ (667.79)
1999 None 910 9561 $ -- $ -- $ -- $ -- $(3,210.56) $ (3,210.56)
1999 None 913 9561 $ -- $ 1,754.62 $ -- $ -- $ -- $ 1,754.62
1999 None 921 2081 $ -- $ 951.19 $ -- $ -- $ -- $ 951.19
1999 None 921 9561 $11,480.68 $ 80,772.38 $2,123.39 $44,705.71 $29,864.88 $ 168,947.04
1999 None 921 9565 $ -- $ 291.75 $ -- $ 320.56 $ -- $ 612.31
1999 None 921 9566 $ -- $ -- $ -- $ -- $ -- $ --
1999 None 923 3E40 $ 1,394.35 $ 5,735.28 $ 167.81 $ 2,331.65 $ 1,410.91 $ 11,040.00
---------- ------------- --------- ---------- ---------- -------------
1999 NONE $23,986.41 $1,030,146.37 $4,561.97 $63,876.81 $48,599.58 $1,171,171.14
1999 A10 163 9561 $ -- $ 2,052.49 $ -- $ -- $ -- $ 2,052.49
1999 A10 184 9561 $ 30.19 $ 31,235.78 $ -- $ -- $ -- $ 31,265.97
1999 A10 186 $ -- $ 9,049.02 $ -- $ -- $ -- $ 9,049.02
1999 A10 807 9561 $ 1,200.95 $ 7,891.57 $ 633.60 $ 3,198.40 $ 2,005.59 $ 14,930.11
1999 A10 921 9561 $ 3,432.91 $ 40,798.93 $ 953.15 $ 9,743.44 $ 4,621.81 $ 59,550.24
---------- ------------- --------- ---------- ---------- -------------
1999 A10 $ 4,664.05 $ 91,027.79 $1,586.75 $12,941.84 $ 6,627.40 $ 116,847.83
1999 A20 921 9561 $16,594.48 $ 139,315.25 $4,165.88 $48,609.56 $21,473.80 $ 230,158.97
---------- ------------- --------- ---------- ---------- -------------
1999 A20 $16,594.48 $ 139,315.25 $4,165.88 $48,609.56 $21,473.80 $ 230,158.97
</TABLE>
<PAGE> 493
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 A30 921 9561 $ 8,252.87 $ 69,285.28 $2,071.81 $24,174.89 $10,679.51 $114,464.36
---------- ----------- --------- ---------- ---------- -----------
1999 A30 $ 8,252.87 $ 69,285.28 $2,071.81 $24,174.89 $10,679.51 $114,464.36
1999 BB4 186 $ -- $ 785.56 $ -- $ -- $ -- $ 785.56
---------- ----------- --------- ---------- ---------- -----------
1999 BB4 $ -- $ 785.56 $ -- $ -- $ -- $ 785.56
1999 BC0 921 9561 $ 813.62 $ 6,830.54 $ 204.25 $ 2,383.30 $ 1,052.85 $ 11,284.56
---------- ----------- --------- ---------- ---------- -----------
1999 BC0 $ 813.62 $ 6,830.54 $ 204.25 $ 2,383.30 $ 1,052.85 $ 11,284.56
1999 B12 921 9561 $ 4,378.16 $ -- $ -- $ -- $ -- $ 4,378.16
---------- ----------- --------- ---------- ---------- -----------
1999 B12 $ 4,378.16 $ -- $ -- $ -- $ -- $ 4,378.16
1999 CL0 921 9561 $11,606.04 $ 97,435.95 $2,913.57 $33,997.17 $15,018.64 $160,971.37
---------- ----------- --------- ---------- ---------- -----------
1999 CL0 $11,606.04 $ 97,435.95 $2,913.57 $33,997.17 $15,018.64 $160,971.37
1999 CM0 921 9561 $31,988.20 $268,550.06 $8,030.34 $93,701.94 $41,393.90 $443,664.44
---------- ----------- --------- ---------- ---------- -----------
1999 CM0 $31,988.20 $268,550.06 $8,030.34 $93,701.94 $41,393.90 $443,664.44
1999 CP4 107 9561 $ -- $ 297.99 $ -- $ -- $ -- $ 297.99
---------- ----------- --------- ---------- ---------- -----------
1999 CP4 $ -- $ 297.99 $ -- $ -- $ -- $ 297.99
1999 CQ0 186 $ -- $ 3,417.22 $ -- $ -- $ -- $ 3,417.22
1999 CQ0 921 9561 $ 1,047.60 $ 11,733.02 $ 209.51 $ 2,968.17 $ 1,501.55 $ 17,459.85
---------- ----------- --------- ---------- ---------- -----------
1999 CQ0 $ 1,047.60 $ 15,150.24 $ 209.51 $ 2,968.17 $ 1,501.55 $ 20,877.07
1999 CT0 921 9561 $ 1,663.62 $ 11,682.20 $ 514.54 $ 5,837.64 $ 3,375.67 $ 23,073.67
---------- ----------- --------- ---------- ---------- -----------
1999 CT0 $ 1,663.62 $ 11,682.20 $ 514.54 $ 5,837.64 $ 3,375.67 $ 23,073.67
1999 CU0 186 $ -- $ 646.67 $ -- $ -- $ -- $ 646.67
1999 CU0 921 9561 $ 250.03 $ 2,357.81 $ 56.93 $ 682.53 $ 302.58 $ 3,649.88
---------- ----------- --------- ---------- ---------- -----------
1999 CU0 $ 250.03 $ 3,004.48 $ 56.93 $ 682.53 $ 302.58 $ 4,296.55
1999 CX0 186 $ -- $ 212.09 $ -- $ -- $ -- $ 212.09
1999 CX0 921 9561 $ 84.90 $ 596.19 $ 26.27 $ 297.91 $ 172.25 $ 1,177.52
---------- ----------- --------- ---------- ---------- -----------
1999 CX0 $ 84.90 $ 808.28 $ 26.27 $ 297.91 $ 172.25 $ 1,389.61
1999 CZ0 921 9561 $ 17.55 $ 141.16 $ 5.00 $ 52.37 $ 23.60 $ 239.68
---------- ----------- --------- ---------- ---------- -----------
1999 CZ0 $ 17.55 $ 141.16 $ 5.00 $ 52.37 $ 23.60 $ 239.68
</TABLE>
<PAGE> 494
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 DB4 921 9561 $ -- $ 2,359.89 $ -- $ -- $ -- $ 2,359.89
------------- ------------- ------------ ------------- ------------ -------------
1999 DB4 $ -- $ 2,359.89 $ -- $ -- $ -- $ 2,359.89
1999 DC4 921 9561 $ -- $ 4,415.51 $ -- $ -- $ -- $ 4,415.51
------------- ------------- ------------ ------------- ------------ -------------
1999 DC4 $ -- $ 4,415.51 $ -- $ -- $ -- $ 4,415.51
1999 DD0 921 9561 $ 320.59 $ 2,691.44 $ 80.49 $ 939.09 $ 414.85 $ 4,446.46
------------- ------------- ------------ ------------- ------------ -------------
1999 DD0 $ 320.59 $ 2,691.44 $ 80.49 $ 939.09 $ 414.85 $ 4,446.46
1999 DD2 921 9561 $ 76.73 $ -- $ -- $ -- $ -- $ 76.73
------------- ------------- ------------ ------------- ------------ -------------
1999 DD2 $ 76.73 $ -- $ -- $ -- $ -- $ 76.73
1999 DD4 921 9561 $ -- $ 747.11 $ -- $ -- $ -- $ 747.11
------------- ------------- ------------ ------------- ------------ -------------
1999 DD4 $ -- $ 747.11 $ -- $ -- $ -- $ 747.11
1999 DD7 921 9561 $ -- $ -- $ -- $ 77.33 $ -- $ 77.33
------------- ------------- ------------ ------------- ------------ -------------
1999 DD7 $ -- $ -- $ -- $ 77.33 $ -- $ 77.33
1999 DE0 921 9561 $ 2,188.74 $ 18,375.14 $ 549.47 $ 6,411.42 $ 2,832.31 $ 30,357.08
------------- ------------- ------------ ------------- ------------ -------------
1999 DE0 $ 2,188.74 $ 18,375.14 $ 549.47 $ 6,411.42 $ 2,832.31 $ 30,357.08
1999 DE2 921 9561 $ 7,166.24 $ -- $ -- $ -- $ -- $ 7,166.24
------------- ------------- ------------ ------------- ------------ -------------
1999 DE2 $ 7,166.24 $ -- $ -- $ -- $ -- $ 7,166.24
1999 DE4 921 9561 $ -- $ 18,193.60 $ -- $ -- $ -- $ 18,193.60
------------- ------------- ------------ ------------- ------------ -------------
1999 DE4 $ -- $ 18,193.60 $ -- $ -- $ -- $ 18,193.60
1999 DE5 921 9561 $ -- $ -- $ 2,873.13 $ -- $ -- $ 2,873.13
------------- ------------- ------------ ------------- ------------ -------------
1999 DE5 $ -- $ -- $ 2,873.13 $ -- $ -- $ 2,873.13
1999 DE7 921 9561 $ -- $ -- $ -- $ 12,488.48 $ -- $ 12,488.48
------------- ------------- ------------ ------------- ------------ -------------
1999 DE7 $ -- $ -- $ -- $ 12,488.48 $ -- $ 12,488.48
1999 DE8 921 9561 $ -- $ -- $ -- $ -- $ 8,600.56 $ 8,600.56
------------- ------------- ------------ ------------- ------------ -------------
1999 DE8 $ -- $ -- $ -- $ -- $ 8,600.56 $ 8,600.56
1999 DF0 921 9561 $ 4,510.15 $ 37,864.02 $ 1,132.22 $ 13,211.44 $ 5,836.29 $ 62,554.12
------------- ------------- ------------ ------------- ------------ -------------
1999 DF0 $ 4,510.15 $ 37,864.02 $ 1,132.22 $ 13,211.44 $ 5,836.29 $ 62,554.12
1999 DF2 921 9561 $ 2,366.70 $ -- $ -- $ -- $ -- $ 2,366.70
------------- ------------- ------------ ------------- ------------ -------------
</TABLE>
<PAGE> 495
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 DF2 $ 2,366.70 $ - $ - $ - $ - $ 2,366.70
1999 DF4 921 9561 $ - $ 9,815.54 $ - $ - $ - $ 9,815.54
------------ ---------- --------- ---------- --------- ----------
1999 DF4 $ - $ 9,815.54 $ - $ - $ - $ 9,815.54
1999 DF5 921 9561 $ - $ - $ 605.48 $ - $ - $ 605.48
------------ ---------- --------- ---------- --------- ----------
1999 DF5 $ - $ - $ 605.48 $ - $ - $ 605.48
1999 DF7 921 9561 $ - $ - $ - $ 7,805.69 $ - $ 7,805.69
------------ ---------- --------- ---------- --------- ----------
1999 DF7 $ - $ - $ - $ 7,805.69 $ - $ 7,805.69
1999 DF8 921 9561 $ - $ - $ - $ - $ 292.38 $ 292.38
------------ ---------- --------- ---------- --------- ----------
1999 DF8 $ - $ - $ - $ - $ 292.38 $ 292.38
1999 DG0 921 9561 $4,235.75 $35,560.27 $1,063.33 $12,407.60 $5,481.22 $58,748.17
------------ ---------- --------- ---------- --------- ----------
1999 DG0 $4,235.75 $35,560.27 $1,063.33 $12,407.60 $5,481.22 $58,748.17
1999 DG2 921 9561 $ 506.43 $ - $ - $ - $ - $ 506.43
------------ ---------- --------- ---------- --------- ----------
1999 DG2 $ 506.43 $ - $ - $ - $ - $ 506.43
1999 DG4 921 9561 $ - $ 2,609.48 $ - $ - $ - $ 2,609.48
------------ ---------- --------- ---------- --------- ----------
1999 DG4 $ - $ 2,609.48 $ - $ - $ - $ 2,609.48
1999 DG5 921 9561 $ - $ - $ 571.81 $ - $ - $ 571.81
------------ ---------- --------- ---------- --------- ----------
1999 DG5 $ - $ - $ 571.81 $ - $ - $ 571.81
1999 DG7 921 9561 $ - $ - $ - $ 4,842.78 $ - $ 4,842.78
------------ ---------- --------- ---------- --------- ----------
1999 DG7 $ - $ - $ - $ 4,842.78 $ - $ 4,842.78
1999 DG8 921 9561 $ - $ - $ - $ - $ 482.56 $ 482.56
------------ ---------- --------- ---------- --------- ----------
1999 DG8 $ - $ - $ - $ - $ 482.56 $ 482.56
1999 DH0 921 9561 $ 90.04 $ 90.04 $ 7.20 $ 82.83 $ 90.02 $ 360.13
------------ ---------- --------- ---------- --------- ----------
1999 DH0 $ 90.04 $ 90.04 $ 7.20 $ 82.83 $ 90.02 $ 360.13
1999 DJ7 186 $ - $ 277.66 $ - $ - $ - $ 277.66
1999 DJ7 921 9561 $ - $ - $ - $ 8,103.00 $ - $ 8,103.00
------------ ---------- --------- ---------- --------- ----------
1999 DJ7 $ - $ 277.66 $ - $ 8,103.00 $ - $ 8,380.66
1999 DK4 184 9561 $ - $ 1,054.25 $ - $ - $ - $ 1,054.25
------------ ---------- --------- ---------- --------- ----------
</TABLE>
<PAGE> 496
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 DK4 $ -- $ 1,054.25 $ -- $ -- $ -- $ 1,054.25
1999 DM0 921 9561 $ 518.82 $ 4,355.65 $ 130.26 $ 1,519.77 $ 671.34 $ 7,195.84
------------ ----------- ----------- ----------- ----------- -----------
1999 DM0 $ 518.82 $ 4,355.65 $ 130.26 $ 1,519.77 $ 671.34 $ 7,195.84
1999 DT4 107 9561 $ -- $ 112.28 $ -- $ -- $ -- $ 112.28
------------ ----------- ----------- ----------- ----------- -----------
1999 DT4 $ -- $ 112.28 $ -- $ -- $ -- $ 112.28
1999 DW4 107 9561 $ -- $ 17,614.89 $ -- $ -- $ -- $ 17,614.89
------------ ----------- ----------- ----------- ----------- -----------
1999 DW4 $ -- $ 17,614.89 $ -- $ -- $ -- $ 17,614.89
1999 DX4 107 9561 $ -- $ 17.63 $ -- $ -- $ -- $ 17.63
1999 DX4 870 9561 $ -- $ 137.98 $ -- $ -- $ -- $ 137.98
1999 DX4 885 9561 $ -- $ 61.65 $ -- $ -- $ -- $ 61.65
1999 DX4 901 9561 $ -- $ 31.53 $ -- $ -- $ -- $ 31.53
1999 DX4 907 9561 $ -- $ 71.82 $ -- $ -- $ -- $ 71.82
------------ ----------- ----------- ----------- ----------- -----------
1999 DX4 $ -- $ 320.61 $ -- $ -- $ -- $ 320.61
1999 DZ7 903 9564 $ -- $ -- $ -- $ 24,362.61 $ -- $ 24,362.61
1999 DZ7 903 9565 $ -- $ -- $ -- $ 493.92 $ -- $ 493.92
------------ ----------- ----------- ----------- ----------- -----------
1999 DZ7 $ -- $ -- $ -- $ 24,856.53 $ -- $ 24,856.53
1999 D10 921 9561 $ 278.45 $ 3,497.91 $ 50.58 $ 773.31 $ 614.27 $ 5,214.52
------------ ----------- ----------- ----------- ----------- -----------
1999 D10 $ 278.45 $ 3,497.91 $ 50.58 $ 773.31 $ 614.27 $ 5,214.52
1999 D34 921 9561 $ -- $189,392.97 $ -- $ -- $ -- $189,392.97
------------ ----------- ----------- ----------- ----------- -----------
1999 D34 $ -- $189,392.97 $ -- $ -- $ -- $189,392.97
1999 D44 921 9561 $ -- $ 2,569.12 $ -- $ -- $ -- $ 2,569.12
------------ ----------- ----------- ----------- ----------- -----------
1999 D44 $ -- $ 2,569.12 $ -- $ -- $ -- $ 2,569.12
1999 D54 921 9561 $ -- $ 5,057.27 $ -- $ -- $ -- $ 5,057.27
------------ ----------- ----------- ----------- ----------- -----------
1999 D54 $ -- $ 5,057.27 $ -- $ -- $ -- $ 5,057.27
1999 D58 921 9561 $ -- $ -- $ -- $ -- $ 13,369.83 $ 13,369.83
------------ ----------- ----------- ----------- ----------- -----------
1999 D58 $ -- $ -- $ -- $ -- $ 13,369.83 $ 13,369.83
1999 D74 921 9561 $ -- $ 4,406.43 $ -- $ -- $ -- $ 4,406.43
------------ ----------- ----------- ----------- ----------- -----------
1999 D74 $ -- $ 4,406.43 $ -- $ -- $ -- $ 4,406.43
</TABLE>
<PAGE> 497
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 D84 921 9561 $ -- $ 5,825.51 $ -- $ -- $ -- $ 5,825.51
---------- ---------- ---------- ---------- ---------- ----------
1999 D84 $ -- $ 5,825.51 $ -- $ -- $ -- $ 5,825.51
1999 EC4 907 9561 $ -- $47,577.69 $ -- $ -- $ -- $47,577.69
1999 EC4 921 9561 $ -- $38,420.42 $ -- $ -- $ -- $38,420.42
---------- ---------- ---------- ---------- ---------- ----------
1999 EC4 $ -- $85,998.11 $ -- $ -- $ -- $85,998.11
1999 ED0 921 9561 $ 98.43 $ 826.29 $ 24.70 $ 288.30 $ 127.36 $ 1,365.08
---------- ---------- ---------- ---------- ---------- ----------
1999 ED0 $ 98.43 $ 826.29 $ 24.70 $ 288.30 $ 127.36 $ 1,365.08
1999 EE4 921 9561 $ -- $ 8,821.68 $ -- $ -- $ -- $ 8,821.68
---------- ---------- ---------- ---------- ---------- ----------
1999 EE4 $ -- $ 8,821.68 $ -- $ -- $ -- $ 8,821.68
1999 EE7 921 9561 $ -- $ -- $ -- $ 162.06 $ -- $ 162.06
---------- ---------- ---------- ---------- ---------- ----------
1999 EE7 $ -- $ -- $ -- $ 162.06 $ -- $ 162.06
1999 EE8 910 9561 $ -- $ -- $ -- $ -- $ 123.08 $ 123.08
---------- ---------- ---------- ---------- ---------- ----------
1999 EE8 $ -- $ -- $ -- $ -- $ 123.08 $ 123.08
1999 EG0 921 9561 $ -- $30,383.48 $ 1,627.69 $20,617.39 $ 1,627.66 $54,256.22
---------- ---------- ---------- ---------- ---------- ----------
1999 EG0 $ -- $30,383.48 $ 1,627.69 $20,617.39 $ 1,627.66 $54,256.22
1999 EG4 921 9561 $ -- $50,726.53 $ -- $ -- $ -- $50,726.53
---------- ---------- ---------- ---------- ---------- ----------
1999 EG4 $ -- $50,726.53 $ -- $ -- $ -- $50,726.53
1999 EG5 921 9561 $ -- $ -- $10,928.20 $ -- $ -- $10,928.20
---------- ---------- ---------- ---------- ---------- ----------
1999 EG5 $ -- $ -- $10,928.20 $ -- $ -- $10,928.20
1999 EG7 921 9561 $ -- $ -- $ -- $74,049.03 $ -- $74,049.03
---------- ---------- ---------- ---------- ---------- ----------
1999 EG7 $ -- $ -- $ -- $74,049.03 $ -- $74,049.03
1999 EG8 910 9561 $ -- $ -- $ -- $ -- $12,718.64 $12,718.64
---------- ---------- ---------- ---------- ---------- ----------
1999 EG8 $ -- $ -- $ -- $ -- $12,718.64 $12,718.64
1999 EJ0 921 9561 $ 66.72 $ 560.18 $ 16.74 $ 195.45 $ 86.39 $ 925.48
---------- ---------- ---------- ---------- ---------- ----------
1999 EJ0 $ 66.72 $ 560.18 $ 16.74 $ 195.45 $ 86.39 $ 925.48
1999 EL4 921 9561 $ -- $12,736.91 $ -- $ -- $ -- $12,736.91
---------- ---------- ---------- ---------- ---------- ----------
1999 EL4 $ -- $12,736.91 $ -- $ -- $ -- $12,736.91
</TABLE>
<PAGE> 498
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 EM0 921 9561 $ -- $ -- $ 4,846.25 $ 49,000.94 $ -- $ 53,847.19
----------- ------------- ----------- ------------- ------------- -------------
1999 EM0 $ -- $ -- $ 4,846.25 $ 49,000.94 $ -- $ 53,847.19
1999 EM7 921 9561 $ -- $ -- $ -- $ 7,215.06 $ -- $ 7,215.06
----------- ------------- ----------- ------------- ------------- -------------
1999 EM7 $ -- $ -- $ -- $ 7,215.06 $ -- $ 7,215.06
1999 ER8 107 9561 $ -- $ -- $ -- $ -- $ 247,039.69 $ 247,039.69
----------- ------------- ----------- ------------- ------------- -------------
1999 ER8 $ -- $ -- $ -- $ -- $ 247,039.69 $ 247,039.69
1999 ES0 921 9561 $ 85,664.46 $ 719,177.52 $ 21,505.23 $ 250,933.93 $ 110,852.88 $1,188,134.02
----------- ------------- ----------- ------------- ------------- -------------
1999 ES0 $ 85,664.46 $ 719,177.52 $ 21,505.23 $ 250,933.93 $ 110,852.88 $1,188,134.02
1999 ET0 921 9561 $ 734.98 $ 6,170.26 $ 184.50 $ 2,152.91 $ 951.07 $ 10,193.72
----------- ------------- ----------- ------------- ------------- -------------
1999 ET0 $ 734.98 $ 6,170.26 $ 184.50 $ 2,152.91 $ 951.07 $ 10,193.72
1999 EU4 107 9561 $ -- $ 2,088.65 $ -- $ -- $ -- $ 2,088.65
----------- ------------- ----------- ------------- ------------- -------------
1999 EU4 $ -- $ 2,088.65 $ -- $ -- $ -- $ 2,088.65
1999 EW8 928 9561 $ -- $ -- $ -- $ -- $ 92,590.00 $ 92,590.00
1999 EW8 928 9565 $ -- $ -- $ -- $ -- $ 3,980.50 $ 3,980.50
----------- ------------- ----------- ------------- ------------- -------------
1999 EW8 $ -- $ -- $ -- $ -- $ 96,570.50 $ 96,570.50
1999 E10 921 9561 $ 235.74 $ 1,979.14 $ 59.17 $ 690.56 $ 305.10 $ 3,269.71
----------- ------------- ----------- ------------- ------------- -------------
1999 E10 $ 235.74 $ 1,979.14 $ 59.17 $ 690.56 $ 305.10 $ 3,269.71
1999 E20 921 9561 $ 133.02 $ 1,116.67 $ 33.38 $ 389.63 $ 172.11 $ 1,844.81
----------- ------------- ----------- ------------- ------------- -------------
1999 E20 $ 133.02 $ 1,116.67 $ 33.38 $ 389.63 $ 172.11 $ 1,844.81
1999 E30 921 9561 $ -- $ -- $ 11.86 $ 126.04 $ -- $ 137.90
----------- ------------- ----------- ------------- ------------- -------------
1999 E30 $ -- $ -- $ 11.86 $ 126.04 $ -- $ 137.90
1999 E60 182 9561 $ 498.54 $ 1,661.78 $ -- $ -- $ -- $ 2,160.32
1999 E60 186 $ -- $ 12,156.67 $ -- $ -- $ -- $ 12,156.67
1999 E60 903 8921 $ (498.54) $ -- $ -- $ -- $ -- $ (498.54)
1999 E60 903 9561 $ 498.54 $ -- $ -- $ -- $ -- $ 498.54
1999 E60 908 8921 $ -- $ (1,661.78) $ -- $ -- $ -- $ (1,661.78)
1999 E60 908 9561 $ -- $ 1,661.78 $ -- $ 1,163.24 $ -- $ 2,825.02
1999 E60 921 9561 $ 2,121.53 $ 18,712.76 $ 459.63 $ 5,850.42 $ 2,767.82 $ 29,912.16
----------- ------------- ----------- ------------- ------------- -------------
1999 E60 $ 2,620.07 $ 32,531.21 $ 459.63 $ 7,013.66 $ 2,767.82 $ 45,392.39
</TABLE>
<PAGE> 499
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 E70 921 9561 $ 3,135.47 $ -- $ 2,743.52 $28,415.14 $ 4,899.17 $39,193.30
---------- ---------- ---------- ---------- ---------- ----------
1999 E70 $ 3,135.47 $ -- $ 2,743.52 $28,415.14 $ 4,899.17 $39,193.30
1999 FA0 921 9561 $ 3,582.48 $28,368.29 $ 1,001.37 $10,538.44 $ 5,118.55 $48,609.13
---------- ---------- ---------- ---------- ---------- ----------
1999 FA0 $ 3,582.48 $28,368.29 $ 1,001.37 $10,538.44 $ 5,118.55 $48,609.13
1999 FB0 921 9561 $ 3,160.58 $25,027.31 $ 883.42 $ 9,297.33 $ 4,515.72 $42,884.36
---------- ---------- ---------- ---------- ---------- ----------
1999 FB0 $ 3,160.58 $25,027.31 $ 883.42 $ 9,297.33 $ 4,515.72 $42,884.36
1999 FC0 921 9561 $ 5,027.74 $39,812.54 $ 1,405.31 $14,789.87 $ 7,183.46 $68,218.92
---------- ---------- ---------- ---------- ---------- ----------
1999 FC0 $ 5,027.74 $39,812.54 $ 1,405.31 $14,789.87 $ 7,183.46 $68,218.92
1999 FD0 921 9561 $ 136.95 $ 1,084.55 $ 38.27 $ 402.89 $ 195.68 $ 1,858.34
---------- ---------- ---------- ---------- ---------- ----------
1999 FD0 $ 136.95 $ 1,084.55 $ 38.27 $ 402.89 $ 195.68 $ 1,858.34
1999 FF0 921 9561 $ 342.65 $ 2,713.37 $ 95.78 $ 1,008.00 $ 489.58 $ 4,649.38
---------- ---------- ---------- ---------- ---------- ----------
1999 FF0 $ 342.65 $ 2,713.37 $ 95.78 $ 1,008.00 $ 489.58 $ 4,649.38
1999 FI0 921 9561 $ 2,989.77 $23,674.88 $ 835.68 $ 8,794.93 $ 4,271.68 $40,566.94
---------- ---------- ---------- ---------- ---------- ----------
1999 FI0 $ 2,989.77 $23,674.88 $ 835.68 $ 8,794.93 $ 4,271.68 $40,566.94
1999 FI4 921 9561 $ -- $ 186.89 $ -- $ -- $ -- $ 186.89
---------- ---------- ---------- ---------- ---------- ----------
1999 FI4 $ -- $ 186.89 $ -- $ -- $ -- $ 186.89
1999 FI8 921 9561 $ -- $ -- $ -- $ -- $ 821.37 $ 821.37
---------- ---------- ---------- ---------- ---------- ----------
1999 FI8 $ -- $ -- $ -- $ -- $ 821.37 $ 821.37
1999 FJ0 921 9561 $ 325.90 $ 2,580.78 $ 91.11 $ 958.73 $ 465.67 $ 4,422.19
---------- ---------- ---------- ---------- ---------- ----------
1999 FJ0 $ 325.90 $ 2,580.78 $ 91.11 $ 958.73 $ 465.67 $ 4,422.19
1999 F30 921 9561 $ 1,062.18 $ 8,410.94 $ 296.89 $ 3,124.57 $ 1,517.61 $14,412.19
---------- ---------- ---------- ---------- ---------- ----------
1999 F30 $ 1,062.18 $ 8,410.94 $ 296.89 $ 3,124.57 $ 1,517.61 $14,412.19
1999 F32 921 9561 $ 573.79 $ -- $ -- $ -- $ -- $ 573.79
---------- ---------- ---------- ---------- ---------- ----------
1999 F32 $ 573.79 $ -- $ -- $ -- $ -- $ 573.79
1999 F34 921 9561 $ -- $ 8,135.98 $ -- $ -- $ -- $ 8,135.98
---------- ---------- ---------- ---------- ---------- ----------
1999 F34 $ -- $ 8,135.98 $ -- $ -- $ -- $ 8,135.98
1999 F35 921 9561 $ -- $ -- $ 1,033.27 $ -- $ -- $ 1,033.27
---------- ---------- ---------- ---------- ---------- ----------
</TABLE>
<PAGE> 500
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 F35 $ -- $ -- $ 1,033.27 $ -- $ -- $ 1,033.27
1999 F37 921 9561 $ -- $ -- $ -- $ 2,081.97 $ -- $ 2,081.97
----------- ----------- ----------- ----------- ----------- -----------
1999 F37 $ -- $ -- $ -- $ 2,081.97 $ -- $ 2,081.97
1999 F40 921 9561 $ 3,382.38 $ 26,783.59 $ 945.40 $ 9,949.77 $ 4,832.63 $ 45,893.77
----------- ----------- ----------- ----------- ----------- -----------
1999 F40 $ 3,382.38 $ 26,783.59 $ 945.40 $ 9,949.77 $ 4,832.63 $ 45,893.77
1999 F44 921 9561 $ -- $ 257.87 $ -- $ -- $ -- $ 257.87
----------- ----------- ----------- ----------- ----------- -----------
1999 F44 $ -- $ 257.87 $ -- $ -- $ -- $ 257.87
1999 F47 921 9561 $ -- $ -- $ -- $ 3,051.20 $ -- $ 3,051.20
----------- ----------- ----------- ----------- ----------- -----------
1999 F47 $ -- $ -- $ -- $ 3,051.20 $ -- $ 3,051.20
1999 F50 107 9561 $ -- $377,604.83 $ -- $ -- $ -- $377,604.83
----------- ----------- ----------- ----------- ----------- -----------
1999 F50 $ -- $377,604.83 $ -- $ -- $ -- $377,604.83
1999 F60 107 9561 $ -- $114,569.77 $ -- $ -- $ -- $114,569.77
----------- ----------- ----------- ----------- ----------- -----------
1999 F60 $ -- $114,569.77 $ -- $ -- $ -- $114,569.77
1999 F80 107 9561 $ -- $ 93,284.88 $ -- $ -- $ -- $ 93,284.88
----------- ----------- ----------- ----------- ----------- -----------
1999 F80 $ -- $ 93,284.88 $ -- $ -- $ -- $ 93,284.88
1999 GA0 921 9561 $ 670.96 $ 5,313.28 $ 187.54 $ 1,973.84 $ 958.72 $ 9,104.34
----------- ----------- ----------- ----------- ----------- -----------
1999 GA0 $ 670.96 $ 5,313.28 $ 187.54 $ 1,973.84 $ 958.72 $ 9,104.34
1999 GCO 186 $ -- $ 230.49 $ -- $ -- $ -- $ 230.49
----------- ----------- ----------- ----------- ----------- -----------
1999 GCO $ -- $ 230.49 $ -- $ -- $ -- $ 230.49
1999 GC0 921 9561 $ 362.43 $ 2,870.03 $ 101.30 $ 1,066.19 $ 517.85 $ 4,917.80
----------- ----------- ----------- ----------- ----------- -----------
1999 GC0 $ 362.43 $ 2,870.03 $ 101.30 $ 1,066.19 $ 517.85 $ 4,917.80
1999 GD0 921 9561 $ 111.70 $ 884.53 $ 31.22 $ 328.59 $ 159.60 $ 1,515.64
----------- ----------- ----------- ----------- ----------- -----------
1999 GD0 $ 111.70 $ 884.53 $ 31.22 $ 328.59 $ 159.60 $ 1,515.64
1999 GE0 921 9561 $ 18.69 $ 148.02 $ 5.22 $ 54.98 $ 26.73 $ 253.64
----------- ----------- ----------- ----------- ----------- -----------
1999 GE0 $ 18.69 $ 148.02 $ 5.22 $ 54.98 $ 26.73 $ 253.64
1999 GF0 921 9561 $ 4.00 $ 31.68 $ 1.12 $ 11.77 $ 5.71 $ 54.28
----------- ----------- ----------- ----------- ----------- -----------
1999 GF0 $ 4.00 $ 31.68 $ 1.12 $ 11.77 $ 5.71 $ 54.28
</TABLE>
<PAGE> 501
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 GI4 921 9561 $ -- $ 311.48 $ -- $ -- $ -- $ 311.48
----------- ----------- ----------- ----------- ----------- -----------
1999 GI4 $ -- $ 311.48 $ -- $ -- $ -- $ 311.48
1999 GI7 921 9561 $ -- $ -- $ -- $ 1,245.80 $ -- $ 1,245.80
----------- ----------- ----------- ----------- ----------- -----------
1999 GI7 $ -- $ -- $ -- $ 1,245.80 $ -- $ 1,245.80
1999 GJ0 921 9561 $ 281.94 $ 2,232.63 $ 78.78 $ 829.41 $ 402.81 $ 3,825.57
----------- ----------- ----------- ----------- ----------- -----------
1999 GJ0 $ 281.94 $ 2,232.63 $ 78.78 $ 829.41 $ 402.81 $ 3,825.57
1999 GMO 921 9561 $ 823.55 $ 6,393.90 $ 139.67 $ 1,979.21 $ 1,009.79 $ 10,346.12
----------- ----------- ----------- ----------- ----------- -----------
1999 GMO $ 823.55 $ 6,393.90 $ 139.67 $ 1,979.21 $ 1,009.79 $ 10,346.12
1999 GM0 921 9561 $ 2,379.87 $ 18,476.91 $ 403.62 $ 5,719.47 $ 2,918.04 $ 29,897.91
----------- ----------- ----------- ----------- ----------- -----------
1999 GM0 $ 2,379.87 $ 18,476.91 $ 403.62 $ 5,719.47 $ 2,918.04 $ 29,897.91
1999 G20 921 9561 $ 15,248.14 $120,743.90 $ 4,262.05 $ 44,854.85 $ 21,785.98 $206,894.92
----------- ----------- ----------- ----------- ----------- -----------
1999 G20 $ 15,248.14 $120,743.90 $ 4,262.05 $ 44,854.85 $ 21,785.98 $206,894.92
1999 G30 921 9561 $ 7,216.06 $ 57,141.00 $ 2,016.95 $ 21,227.13 $ 10,310.10 $ 97,911.24
----------- ----------- ----------- ----------- ----------- -----------
1999 G30 $ 7,216.06 $ 57,141.00 $ 2,016.95 $ 21,227.13 $ 10,310.10 $ 97,911.24
1999 G34 921 9561 $ -- $ 3,239.98 $ -- $ -- $ -- $ 3,239.98
----------- ----------- ----------- ----------- ----------- -----------
1999 G34 $ -- $ 3,239.98 $ -- $ -- $ -- $ 3,239.98
1999 G40 921 9561 $ 23,851.17 $188,867.63 $ 6,666.67 $ 70,161.94 $ 34,077.70 $323,625.11
----------- ----------- ----------- ----------- ----------- -----------
1999 G40 $ 23,851.17 $188,867.63 $ 6,666.67 $ 70,161.94 $ 34,077.70 $323,625.11
1999 G44 921 9561 $ -- $ 2,285.71 $ -- $ -- $ -- $ 2,285.71
----------- ----------- ----------- ----------- ----------- -----------
1999 G44 $ -- $ 2,285.71 $ -- $ -- $ -- $ 2,285.71
1999 G50 921 9561 $ 6,954.40 $ 55,068.94 $ 1,943.82 $ 20,457.43 $ 9,936.19 $ 94,360.78
----------- ----------- ----------- ----------- ----------- -----------
1999 G50 $ 6,954.40 $ 55,068.94 $ 1,943.82 $ 20,457.43 $ 9,936.19 $ 94,360.78
1999 G60 921 9561 $ -- $ 36,098.84 $ 1,317.90 $ 13,408.14 $ 6,474.85 $ 57,299.73
----------- ----------- ----------- ----------- ----------- -----------
1999 G60 $ -- $ 36,098.84 $ 1,317.90 $ 13,408.14 $ 6,474.85 $ 57,299.73
1999 G64 921 9561 $ -- $ 634.53 $ -- $ -- $ -- $ 634.53
----------- ----------- ----------- ----------- ----------- -----------
1999 G64 $ -- $ 634.53 $ -- $ -- $ -- $ 634.53
</TABLE>
<PAGE> 502
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 G65 921 9561 $ -- $ -- $ 141.14 $ -- $ -- $ 141.14
------------ ------------ ---------- ----------- ----------- ----------
1999 G65 $ -- $ -- $ 141.14 $ -- $ -- $ 141.14
1999 G68 921 9561 $ -- $ -- $ -- $ -- $ 246.21 $ 246.21
------------ ------------ ---------- ----------- ----------- ----------
1999 G68 $ -- $ -- $ -- $ -- $ 246.21 $ 246.21
1999 G70 921 9561 $ 7.55 $ 59.77 $ 2.11 $ 22.20 $ 10.79 $ 102.42
------------ ------------ ---------- ----------- ----------- ----------
1999 G70 $ 7.55 $ 59.77 $ 2.11 $ 22.20 $ 10.79 $ 102.42
1999 HA4 807 9561 $ -- $ 2,110.63 $ -- $ -- $ -- $ 2,110.63
------------ ------------ ---------- ----------- ----------- ----------
1999 HA4 $ -- $ 2,110.63 $ -- $ -- $ -- $ 2,110.63
1999 HB4 186 $ -- $ 1,533.91 $ -- $ -- $ -- $ 1,533.91
1999 HB4 921 9561 $ -- $ 1,935.01 $ -- $ -- $ -- $ 1,935.01
------------ ------------ ---------- ----------- ----------- ----------
1999 HB4 $ -- $ 3,468.92 $ -- $ -- $ -- $ 3,468.92
1999 HC4 186 $ -- $ 697.95 $ -- $ -- $ -- $ 697.95
1999 HC4 913 9561 $ -- $ 6,298.32 $ -- $ -- $ -- $ 6,298.32
------------ ------------ ---------- ----------- ----------- ----------
1999 HC4 $ -- $ 6,996.27 $ -- $ -- $ -- $ 6,996.27
1999 HD0 184 9561 $ 21.15 $ 178.81 $ -- $ -- $ -- $ 199.96
1999 HD0 921 9561 $ -- $ -- $ 6.54 $ 69.46 $ 35.51 $ 111.51
------------ ------------ ---------- ----------- ----------- ----------
1999 HD0 $ 21.15 $ 178.81 $ 6.54 $ 69.46 $ 35.51 $ 311.47
1999 HE0 184 9561 $ 747.81 $ 6,322.87 $ -- $ -- $ -- $ 7,070.68
1999 HE0 921 9561 $ -- $ -- $ 231.30 $ 2,456.02 $ 1,255.53 $ 3,942.85
------------ ------------ ---------- ----------- ----------- ----------
1999 HE0 $ 747.81 $ 6,322.87 $ 231.30 $ 2,456.02 $ 1,255.53 $11,013.53
1999 HH4 921 9561 $ -- $41,465.74 $ -- $ -- $ -- $41,465.74
------------ ------------ ---------- ----------- ----------- ----------
1999 HH4 $ -- $41,465.74 $ -- $ -- $ -- $41,465.74
1999 HK4 921 9561 $ -- $32,753.34 $ -- $ -- $ -- $32,753.34
------------ ------------ ---------- ----------- ----------- ----------
1999 HK4 $ -- $32,753.34 $ -- $ -- $ -- $32,753.34
1999 HL0 921 9561 $ 2,055.73 $17,258.58 $ 516.09 $ 6,021.84 $ 2,660.22 $28,512.46
------------ ------------ ---------- ----------- ----------- ----------
1999 HL0 $ 2,055.73 $17,258.58 $ 516.09 $ 6,021.84 $ 2,660.22 $28,512.46
1999 HM0 184 9561 $ -- $ 3,226.27 $ -- $ -- $ -- $ 3,226.27
1999 HM0 186 $ -- $ 5,209.54 $ -- $ -- $ -- $ 5,209.54
1999 HM0 807 9561 $ 296.65 $ 1,867.56 $ 161.10 $ 820.28 $ 516.31 $ 3,661.90
------------ ------------ ---------- ----------- ----------- ----------
</TABLE>
<PAGE> 503
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 HM0 $ 296.65 $ 10,303.37 $ 161.10 $ 820.28 $ 516.31 $ 12,097.71
1999 HN7 921 9561 $ -- $ -- $ -- $ 23,252.88 $ -- $ 23,252.88
------------ ------------ ----------- ----------- ----------- -----------
1999 HN7 $ -- $ -- $ -- $ 23,252.88 $ -- $ 23,252.88
1999 HQ7 186 $ -- $ 1,462.41 $ -- $ -- $ -- $ 1,462.41
1999 HQ7 921 9561 $ -- $ -- $ -- $ 32,320.29 $ -- $ 32,320.29
------------ ------------ ----------- ----------- ----------- -----------
1999 HQ7 $ -- $ 1,462.41 $ -- $ 32,320.29 $ -- $ 33,782.70
1999 HT8 186 $ -- $ 81.43 $ -- $ -- $ -- $ 81.43
1999 HT8 921 9561 $ -- $ -- $ -- $ -- $ 901.52 $ 901.52
------------ ------------ ----------- ----------- ----------- -----------
1999 HT8 $ -- $ 81.43 $ -- $ -- $ 901.52 $ 982.95
1999 HY0 921 9561 $ -- $ -- $ 28.07 $ 327.55 $ 144.68 $ 500.30
------------ ------------ ----------- ----------- ----------- -----------
1999 HY0 $ -- $ -- $ 28.07 $ 327.55 $ 144.68 $ 500.30
1999 H10 921 9561 $ 4,870.82 $ -- $ 240.98 $ 2,190.78 $ -- $ 7,302.58
------------ ------------ ----------- ----------- ----------- -----------
1999 H10 $ 4,870.82 $ -- $ 240.98 $ 2,190.78 $ -- $ 7,302.58
1999 H20 186 $ -- $ 6,531.36 $ -- $ -- $ -- $ 6,531.36
1999 H20 807 9561 $ 5,399.09 $ 33,994.60 $ 2,932.84 $ 14,930.89 $ 9,398.50 $ 66,655.92
------------ ------------ ----------- ----------- ----------- -----------
1999 H20 $ 5,399.09 $ 40,525.96 $ 2,932.84 $ 14,930.89 $ 9,398.50 $ 73,187.28
1999 H48 910 9561 $ -- $ -- $ -- $ -- $ 5,967.91 $ 5,967.91
------------ ------------ ----------- ----------- ----------- -----------
1999 H48 $ -- $ -- $ -- $ -- $ 5,967.91 $ 5,967.91
1999 H54 921 9561 $ -- $ 14,102.12 $ -- $ -- $ -- $ 14,102.12
------------ ------------ ----------- ----------- ----------- -----------
1999 H54 $ -- $ 14,102.12 $ -- $ -- $ -- $ 14,102.12
1999 H60 163 9561 $ -- $ 2,046.46 $ -- $ -- $ -- $ 2,046.46
1999 H60 184 9561 $ 30.09 $ 8,336.49 $ -- $ -- $ -- $ 8,366.58
1999 H60 921 9561 $ 1,534.84 $ 11,646.76 $ 421.26 $ 4,153.07 $ 1,926.03 $ 19,681.96
------------ ------------ ----------- ----------- ----------- -----------
1999 H60 $ 1,564.93 $ 22,029.71 $ 421.26 $ 4,153.07 $ 1,926.03 $ 30,095.00
1999 H70 921 9561 $ 1,048.97 $ 8,897.39 $ 269.53 $ 3,072.63 $ 1,280.64 $ 14,569.16
------------ ------------ ----------- ----------- ----------- -----------
1999 H70 $ 1,048.97 $ 8,897.39 $ 269.53 $ 3,072.63 $ 1,280.64 $ 14,569.16
1999 H80 184 9561 $ 7,725.58 $ 65,320.34 $ -- $ -- $ -- $ 73,045.92
1999 H80 921 9561 $ -- $ -- $ 2,389.37 $ 25,372.63 $ 12,970.79 $ 40,732.79
------------ ------------ ----------- ----------- ----------- -----------
1999 H80 $ 7,725.58 $ 65,320.34 $ 2,389.37 $ 25,372.63 $ 12,970.79 $113,778.71
</TABLE>
<PAGE> 504
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 H94 921 9561 $ -- $ 1,774.77 $ -- $ -- $ -- $ 1,774.77
----------- ----------- ---------- ---------- ---------- ----------
1999 H94 $ -- $ 1,774.77 $ -- $ -- $ -- $ 1,774.77
1999 JB4 921 9561 $ -- $ 435.87 $ -- $ -- $ -- $ 435.87
----------- ----------- ---------- ---------- ---------- ----------
1999 JB4 $ -- $ 435.87 $ -- $ -- $ -- $ 435.87
1999 JC8 921 9561 $ -- $ -- $ -- $ -- $ 3,033.49 $ 3,033.49
----------- ----------- ---------- ---------- ---------- ----------
1999 JC8 $ -- $ -- $ -- $ -- $ 3,033.49 $ 3,033.49
1999 JD4 907 9561 $ -- $22,002.39 $ -- $ -- $ -- $22,002.39
----------- ----------- ---------- ---------- ---------- ----------
1999 JD4 $ -- $22,002.39 $ -- $ -- $ -- $22,002.39
1999 JF0 807 9561 $ 3,262.56 $15,334.07 $ 1,957.55 $ 5,872.62 $ 6,198.88 $32,625.68
----------- ----------- ---------- ---------- ---------- ----------
1999 JF0 $ 3,262.56 $15,334.07 $ 1,957.55 $ 5,872.62 $ 6,198.88 $32,625.68
1999 JG0 807 9561 $ 1,290.03 $ 9,352.61 $ 645.01 $ 3,225.03 $ 1,612.50 $16,125.18
----------- ----------- ---------- ---------- ---------- ----------
1999 JG0 $ 1,290.03 $ 9,352.61 $ 645.01 $ 3,225.03 $ 1,612.50 $16,125.18
1999 JJ4 182 9561 $ -- $28,413.64 $ -- $ -- $ -- $28,413.64
1999 JJ4 908 8921 $ -- $(28,413.64) $ -- $ -- $ -- $(28,413.64)
1999 JJ4 908 9561 $ -- $28,413.64 $ -- $ -- $ -- $28,413.64
----------- ----------- ---------- ---------- ---------- ----------
1999 JJ4 $ -- $28,413.64 $ -- $ -- $ -- $28,413.64
1999 JK7 921 9561 $ -- $ -- $ -- $ 3,035.59 $ -- $ 3,035.59
----------- ----------- ---------- ---------- ---------- ----------
1999 JK7 $ -- $ -- $ -- $ 3,035.59 $ -- $ 3,035.59
1999 JL4 921 9561 $ -- $ 5,055.53 $ -- $ -- $ -- $ 5,055.53
----------- ----------- ---------- ---------- ---------- ----------
1999 JL4 $ -- $ 5,055.53 $ -- $ -- $ -- $ 5,055.53
1999 JM4 921 9561 $ -- $ 1,241.37 $ -- $ -- $ -- $ 1,241.37
----------- ----------- ---------- ---------- ---------- ----------
1999 JM4 $ -- $ 1,241.37 $ -- $ -- $ -- $ 1,241.37
1999 JN4 921 9561 $ -- $ 1,056.41 $ -- $ -- $ -- $ 1,056.41
----------- ----------- ---------- ---------- ---------- ----------
1999 JN4 $ -- $ 1,056.41 $ -- $ -- $ -- $ 1,056.41
1999 JQ4 921 9561 $ -- $ 9,441.88 $ -- $ -- $ -- $ 9,441.88
----------- ----------- ---------- ---------- ---------- ----------
1999 JQ4 $ -- $ 9,441.88 $ -- $ -- $ -- $ 9,441.88
1999 J10 921 9561 $ 1,393.36 $11,700.71 $ 350.54 $ 4,081.91 $ -- $17,526.52
----------- ----------- ---------- ---------- ---------- ----------
</TABLE>
<PAGE> 505
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
Columbia Columbia Columbia Columbia Columbia
PROJECT COST Gas of Gas of Gas of Gas of Gas of
DATE CODE GEN ELEMENT Kentucky Ohio Maryland Pennsylvania Virginia TOTAL
- ---- ---- --- ------- -------- ---- -------- ------------ -------- -----
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 J10 $ 1,393.36 $11,700.71 $ 350.54 $ 4,081.91 $ -- $ 17,526.52
1999 J20 186 $ -- $ 363.54 $ -- $ -- $ -- $ 363.54
1999 J20 921 9561 $ -- $ 928.66 $ -- $ -- $ -- $ 928.66
------------ ------------ ----------- ------------- ----------- -------------
1999 J20 $ -- $ 1,292.20 $ -- $ -- $ -- $ 1,292.20
1999 J30 921 9561 $ 86.10 $ 681.82 $ 24.06 $ 253.29 $ 123.02 $ 1,168.29
------------ ------------ ----------- ------------- ----------- -------------
1999 J30 $ 86.10 $ 681.82 $ 24.06 $ 253.29 $ 123.02 $ 1,168.29
1999 J54 921 9561 $ -- $ 12,971.17 $ -- $ -- $ -- $ 12,971.17
------------ ------------ ----------- ------------- ----------- -------------
1999 J54 $ -- $ 12,971.17 $ -- $ -- $ -- $ 12,971.17
1999 J60 921 9561 $ -- $ 5,779.54 $ -- $ -- $ -- $ 5,779.54
------------ ------------ ----------- ------------- ----------- -------------
1999 J60 $ -- $ 5,779.54 $ -- $ -- $ -- $ 5,779.54
1999 J77 921 9561 $ -- $ -- $ -- $ 27,345.71 $ -- $ 27,345.71
------------ ------------ ----------- ------------- ----------- -------------
1999 J77 $ -- $ -- $ -- $ 27,345.71 $ -- $ 27,345.71
1999 J84 921 9561 $ -- $ 209.75 $ -- $ -- $ -- $ 209.75
------------ ------------ ----------- ------------- ----------- -------------
1999 J84 $ -- $ 209.75 $ -- $ -- $ -- $ 209.75
1999 J97 186 $ -- $ 6,256.61 $ -- $ -- $ -- $ 6,256.61
1999 J97 921 9561 $ -- $ -- $ -- $ 35,951.07 $ -- $ 35,951.07
------------ ------------ ----------- ------------- ----------- -------------
1999 J97 $ -- $ 6,256.61 $ -- $ 35,951.07 $ -- $ 42,207.68
1999 P10 903 9561 $ 220.11 $ 1,413.36 $ 44.79 $ 434.24 $ 281.67 $ 2,394.17
1999 P10 903 9565 $ 12,550.41 $ 80,587.52 $ 2,553.78 $ 24,759.39 $ 16,060.14 $ 136,511.24
------------ ------------ ----------- ------------- ----------- -------------
1999 P10 $ 12,770.52 $ 82,000.88 $ 2,598.57 $ 25,193.63 $ 16,341.81 $ 138,905.41
1999 R10 921 9566 $ 16,806.40 $ 141,094.56 $ 4,219.07 $ 49,230.42 $ 21,748.12 $ 233,098.57
------------ ------------ ----------- ------------- ----------- -------------
1999 R10 $ 16,806.40 $ 141,094.56 $ 4,219.07 $ 49,230.42 $ 21,748.12 $ 233,098.57
1999 R20 903 9565 $ 17,718.13 $ 121,151.37 $ 3,636.19 $ 39,480.04 $ 22,134.64 $ 204,120.37
------------ ------------ ----------- ------------- ----------- -------------
1999 R20 $ 17,718.13 $ 121,151.37 $ 3,636.19 $ 39,480.04 $ 22,134.64 $ 204,120.37
1999 R30 903 9561 $ 80.03 $ 515.15 $ 16.46 $ 166.93 $ 101.51 $ 880.08
1999 R30 903 9565 $ 89,544.49 $ 615,990.41 $ 18,376.56 $ 200,075.39 $111,817.93 $1,035,804.78
------------ ------------ ----------- ------------- ----------- -------------
1999 R30 $ 89,624.52 $ 616,505.56 $ 18,393.02 $ 200,242.32 $111,919.44 $1,036,684.86
1999 R32 903 9565 $ 61,080.86 $ -- $ -- $ -- $ -- $ 61,080.86
------------ ------------ ----------- ------------- ----------- -------------
</TABLE>
<PAGE> 506
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 R32 $61,080.86 $ -- $ -- $ -- $ -- $ 61,080.86
1999 R34 903 9565 $ -- $585,711.17 $ -- $ -- $ -- $585,711.17
---------- ----------- ---------- ----------- ---------- -----------
1999 R34 $ -- $585,711.17 $ -- $ -- $ -- $585,711.17
1999 R35 903 9565 $ -- $ -- $17,122.44 $ -- $ -- $ 17,122.44
---------- ----------- ---------- ----------- ---------- -----------
1999 R35 $ -- $ -- $17,122.44 $ -- $ -- $ 17,122.44
1999 R37 903 9565 $ -- $ -- $ -- $184,197.17 $ -- $184,197.17
---------- ----------- ---------- ----------- ---------- -----------
1999 R37 $ -- $ -- $ -- $184,197.17 $ -- $184,197.17
1999 R38 903 9565 $ -- $ -- $ -- $ -- $84,370.78 $ 84,370.78
---------- ----------- ---------- ----------- ---------- -----------
1999 R38 $ -- $ -- $ -- $ -- $84,370.78 $ 84,370.78
1999 R40 184 9564 $ -- $ 291.56 $ -- $ -- $ -- $ 291.56
1999 R40 184 9565 $ -- $ 163.95 $ -- $ -- $ -- $ 163.95
---------- ----------- ---------- ----------- ---------- -----------
1999 R40 $ -- $ 455.51 $ -- $ -- $ -- $ 455.51
1999 R61 143 9565 $ -- $ 7,256.99 $ -- $ -- $ -- $ 7,256.99
---------- ----------- ---------- ----------- ---------- -----------
1999 R61 $ -- $ 7,256.99 $ -- $ -- $ -- $ 7,256.99
1999 R62 921 9565 $ -- $ 121.11 $ 3.67 $ 38.58 $ 29.50 $ 192.86
---------- ----------- ---------- ----------- ---------- -----------
1999 R62 $ -- $ 121.11 $ 3.67 $ 38.58 $ 29.50 $ 192.86
1999 R63 921 9565 $ -- $ 2,960.08 $ 47.73 $ 763.88 $ 1,002.62 $ 4,774.31
---------- ----------- ---------- ----------- ---------- -----------
1999 R63 $ -- $ 2,960.08 $ 47.73 $ 763.88 $ 1,002.62 $ 4,774.31
1999 R65 186 $ -- $ 4,222.32 $ -- $ -- $ -- $ 4,222.32
1999 R65 921 9565 $ 1,003.16 $10,928.04 $ 554.94 $ 5,399.97 $ 3,457.64 $ 21,343.75
1999 R65 921 9566 $ 124.16 $ 1,352.56 $ 68.69 $ 668.36 $ 427.93 $ 2,641.70
---------- ----------- ---------- ----------- ---------- -----------
1999 R65 $ 1,127.32 $16,502.92 $ 623.63 $ 6,068.33 $ 3,885.57 $ 28,207.77
1999 R94 184 9561 $ -- $ 384.34 $ -- $ -- $ -- $ 384.34
1999 R94 921 9561 $ -- $ (384.34) $ -- $ -- $ -- $ (384.34)
1999 R94 921 9565 $ -- $ 1,106.11 $ -- $ -- $ -- $ 1,106.11
---------- ----------- ---------- ----------- ---------- -----------
1999 R94 $ -- $ 1,106.11 $ -- $ -- $ -- $ 1,106.11
1999 R97 184 9561 $ -- $ 510.08 $ -- $ -- $ -- $ 510.08
1999 R97 921 9561 $ -- $ -- $ -- $ (510.08) $ -- $ (510.08)
1999 R97 921 9565 $ -- $ -- $ -- $ 1,392.08 $ -- $ 1,392.08
---------- ----------- ---------- ----------- ---------- -----------
</TABLE>
<PAGE> 507
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 R97 $ -- $ 510.08 $ -- $ 882.00 $ -- $ 1,392.08
1999 000 921 9561 $ 5,414.60 $42,946.98 $ 1,510.97 $15,918.67 $ 7,724.52 $73,515.74
---------- ---------- ---------- ---------- ---------- ----------
1999 000 $ 5,414.60 $42,946.98 $ 1,510.97 $15,918.67 $ 7,724.52 $73,515.74
1999 001 921 9561 $ 98.42 $ 683.61 $ 35.55 $ 284.50 $ 162.92 $ 1,265.00
---------- ---------- ---------- ---------- ---------- ----------
1999 001 $ 98.42 $ 683.61 $ 35.55 $ 284.50 $ 162.92 $ 1,265.00
1999 002 921 9561 $ 3,139.56 $24,374.94 $ 532.46 $ 7,545.18 $ 3,849.49 $39,441.63
---------- ---------- ---------- ---------- ---------- ----------
1999 002 $ 3,139.56 $24,374.94 $ 532.46 $ 7,545.18 $ 3,849.49 $39,441.63
1999 003 921 9565 $ 359.16 $ 3,912.65 $ 198.69 $ 1,933.40 $ 1,237.99 $ 7,641.89
---------- ---------- ---------- ---------- ---------- ----------
1999 003 $ 359.16 $ 3,912.65 $ 198.69 $ 1,933.40 $ 1,237.99 $ 7,641.89
1999 004 921 9561 $ 502.43 $ 3,978.54 $ 140.44 $ 1,477.97 $ 717.86 $ 6,817.24
---------- ---------- ---------- ---------- ---------- ----------
1999 004 $ 502.43 $ 3,978.54 $ 140.44 $ 1,477.97 $ 717.86 $ 6,817.24
1999 026 921 9561 $ 17.79 $ 73.19 $ 2.14 $ 29.76 $ 18.01 $ 140.89
---------- ---------- ---------- ---------- ---------- ----------
1999 026 $ 17.79 $ 73.19 $ 2.14 $ 29.76 $ 18.01 $ 140.89
1999 032 921 9561 $ 26.00 $ -- $ -- $ -- $ -- $ 26.00
---------- ---------- ---------- ---------- ---------- ----------
1999 032 $ 26.00 $ -- $ -- $ -- $ -- $ 26.00
1999 034 921 9561 $ -- $ 609.58 $ -- $ -- $ -- $ 609.58
---------- ---------- ---------- ---------- ---------- ----------
1999 034 $ -- $ 609.58 $ -- $ -- $ -- $ 609.58
1999 035 921 9561 $ 5.92 $ 185.12 $ 689.11 $ 13.11 $ 5.70 $ 898.96
---------- ---------- ---------- ---------- ---------- ----------
1999 035 $ 5.92 $ 185.12 $ 689.11 $ 13.11 $ 5.70 $ 898.96
1999 037 921 9561 $ 157.84 $ 1,238.68 $ 44.40 $ 3,597.87 $ 275.94 $ 5,314.73
---------- ---------- ---------- ---------- ---------- ----------
1999 037 $ 157.84 $ 1,238.68 $ 44.40 $ 3,597.87 $ 275.94 $ 5,314.73
1999 038 921 9561 $ 60.19 $ 756.07 $ 10.93 $ 167.15 $ 2,734.46 $ 3,728.80
---------- ---------- ---------- ---------- ---------- ----------
1999 038 $ 60.19 $ 756.07 $ 10.93 $ 167.15 $ 2,734.46 $ 3,728.80
1999 057 921 9561 $ 24.52 $ 199.27 $ 4.60 $ 47.52 $ 30.66 $ 306.57
---------- ---------- ---------- ---------- ---------- ----------
1999 057 $ 24.52 $ 199.27 $ 4.60 $ 47.52 $ 30.66 $ 306.57
1999 062 921 9561 $ 825.00 $ 9,239.85 $ 165.00 $ 2,337.46 $ 1,182.48 $13,749.79
---------- ---------- ---------- ---------- ---------- ----------
1999 062 $ 825.00 $ 9,239.85 $ 165.00 $ 2,337.46 $ 1,182.48 $13,749.79
</TABLE>
<PAGE> 508
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 064 921 9561 $ 21.97 $ 121.73 $ 3.39 $ 44.17 $ 20.07 $ 211.33
---------- ---------- ---------- ---------- ---------- -----------
1999 064 $ 21.97 $ 121.73 $ 3.39 $ 44.17 $ 20.07 $ 211.33
1999 072 921 9561 $ 15.93 $ 119.35 $ 3.81 $ 49.72 $ 22.52 $ 211.33
---------- ---------- ---------- ---------- ---------- -----------
1999 072 $ 15.93 $ 119.35 $ 3.81 $ 49.72 $ 22.52 $ 211.33
1999 077 921 9565 $ -- $ 17.67 $ 0.29 $ 4.56 $ 5.98 $ 28.50
---------- ---------- ---------- ---------- ---------- -----------
1999 077 $ -- $ 17.67 $ 0.29 $ 4.56 $ 5.98 $ 28.50
1999 078 921 9561 $ 25.36 $ 38.04 $ 14.09 $ 25.36 $ 38.04 $ 140.89
---------- ---------- ---------- ---------- ---------- -----------
1999 078 $ 25.36 $ 38.04 $ 14.09 $ 25.36 $ 38.04 $ 140.89
1999 080 807 9561 $ 2,822.52 $13,265.84 $ 1,693.52 $ 5,080.54 $ 5,362.79 $ 28,225.21
---------- ---------- ---------- ---------- ---------- -----------
1999 080 $ 2,822.52 $13,265.84 $ 1,693.52 $ 5,080.54 $ 5,362.79 $ 28,225.21
1999 083 807 9561 $ 271.28 $ 2,848.42 $ 90.43 $ 904.26 $ 406.89 $ 4,521.28
---------- ---------- ---------- ---------- ---------- -----------
1999 083 $ 271.28 $ 2,848.42 $ 90.43 $ 904.26 $ 406.89 $ 4,521.28
1999 088 807 9561 $ 2,305.67 $15,952.76 $ 1,209.38 $ 7,177.77 $ 3,588.86 $ 30,234.44
---------- ---------- ---------- ---------- ---------- -----------
1999 088 $ 2,305.67 $15,952.76 $ 1,209.38 $ 7,177.77 $ 3,588.86 $ 30,234.44
1999 104 182 9561 $ -- $ 2,016.73 $ -- $ -- $ -- $ 2,016.73
1999 104 908 8921 $ -- $(2,016.73) $ -- $ -- $ -- $ (2,016.73)
1999 104 908 9561 $ -- $ 2,016.73 $ -- $ -- $ -- $ 2,016.73
---------- ---------- ---------- ---------- ---------- -----------
1999 104 $ -- $ 2,016.73 $ -- $ -- $ -- $ 2,016.73
1999 110 921 9561 $ 1,058.73 $ 8,518.32 $ 303.85 $ 3,160.08 $ 1,421.36 $ 14,462.34
---------- ---------- ---------- ---------- ---------- -----------
1999 110 $ 1,058.73 $ 8,518.32 $ 303.85 $ 3,160.08 $ 1,421.36 $ 14,462.34
1999 130 186 $ -- $ 91.83 $ -- $ -- $ -- $ 91.83
---------- ---------- ---------- ---------- ---------- -----------
1999 130 $ -- $ 91.83 $ -- $ -- $ -- $ 91.83
1999 190 921 9561 $ 9,310.59 $74,675.24 $ 2,625.74 $27,754.27 $12,481.82 $126,847.66
---------- ---------- ---------- ---------- ---------- -----------
1999 190 $ 9,310.59 $74,675.24 $ 2,625.74 $27,754.27 $12,481.82 $126,847.66
1999 2A0 921 9561 $ 718.77 $ 5,840.02 $ 134.78 $ 1,392.63 $ 898.44 $ 8,984.64
---------- ---------- ---------- ---------- ---------- -----------
1999 2A0 $ 718.77 $ 5,840.02 $ 134.78 $ 1,392.63 $ 898.44 $ 8,984.64
1999 2C4 186 $ -- $ 1,435.98 $ -- $ -- $ -- $ 1,435.98
---------- ---------- ---------- ---------- ---------- -----------
</TABLE>
<PAGE> 509
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
- ---- ------ ----- ------- ---------- ---------- ---------- ---------- ---------- ----------
1999 2C4 $ -- $ 1,435.98 $ -- $ -- $ -- $ 1,435.98
1999 2D0 186 $ -- $ 5,531.59 $ -- $ -- $ -- $ 5,531.59
1999 2D0 921 9561 $ 3,386.02 $37,923.58 $ 677.20 $ 9,593.78 $ 4,853.30 $56,433.88
---------- ---------- ---------- ---------- ---------- ----------
1999 2D0 $ 3,386.02 $43,455.17 $ 677.20 $ 9,593.78 $ 4,853.30 $61,965.47
1999 2F0 186 $ -- $ 73.10 $ -- $ -- $ -- $ 73.10
1999 2F0 921 9561 $ 188.45 $ 1,777.27 $ 42.93 $ 514.49 $ 228.07 $ 2,751.21
---------- ---------- ---------- ---------- ---------- ----------
1999 2F0 $ 188.45 $ 1,850.37 $ 42.93 $ 514.49 $ 228.07 $ 2,824.31
1999 2G0 921 9561 $ 433.88 $ 433.88 $ 32.98 $ 400.91 $ 433.84 $ 1,735.49
---------- ---------- ---------- ---------- ---------- ----------
1999 2G0 $ 433.88 $ 433.88 $ 32.98 $ 400.91 $ 433.84 $ 1,735.49
1999 2M0 921 9561 $ 37.07 $ 277.68 $ 8.86 $ 115.66 $ 52.36 $ 491.63
---------- ---------- ---------- ---------- ---------- ----------
1999 2M0 $ 37.07 $ 277.68 $ 8.86 $ 115.66 $ 52.36 $ 491.63
1999 2N0 921 9561 $ 95.07 $ 712.06 $ 22.70 $ 296.63 $ 134.28 $ 1,260.74
---------- ---------- ---------- ---------- ---------- ----------
1999 2N0 $ 95.07 $ 712.06 $ 22.70 $ 296.63 $ 134.28 $ 1,260.74
1999 2P0 921 9561 $ 230.67 $ 948.83 $ 27.76 $ 385.74 $ 233.41 $ 1,826.41
---------- ---------- ---------- ---------- ---------- ----------
1999 2P0 $ 230.67 $ 948.83 $ 27.76 $ 385.74 $ 233.41 $ 1,826.41
1999 3A0 921 9561 $ 7.60 $ 44.51 $ 3.80 $ 18.47 $ -- $ 74.38
---------- ---------- ---------- ---------- ---------- ----------
1999 3A0 $ 7.60 $ 44.51 $ 3.80 $ 18.47 $ -- $ 74.38
1999 3B0 921 9561 $ 107.79 $ 3,372.18 $ 26.96 $ 238.68 $ 103.87 $ 3,849.48
---------- ---------- ---------- ---------- ---------- ----------
1999 3B0 $ 107.79 $ 3,372.18 $ 26.96 $ 238.68 $ 103.87 $ 3,849.48
1999 3C0 163 9561 $ -- $ 561.53 $ -- $ -- $ -- $ 561.53
1999 3C0 184 9561 $ -- $ 240.65 $ -- $ -- $ -- $ 240.65
---------- ---------- ---------- ---------- ---------- ----------
1999 3C0 $ -- $ 802.18 $ -- $ -- $ -- $ 802.18
1999 3D0 163 9561 $ -- $ 8,540.56 $ -- $ -- $ -- $ 8,540.56
1999 3D0 184 9561 $ 125.59 $34,790.07 $ -- $ -- $ -- $34,915.66
1999 3D0 921 9561 $ 6,405.40 $48,605.78 $ 1,758.44 $17,332.34 $ 8,038.19 $82,140.15
---------- ---------- ---------- ---------- ---------- ----------
1999 3D0 $ 6,530.99 $91,936.41 $ 1,758.44 $17,332.34 $ 8,038.19 $125,596.37
1999 3F0 921 9561 $ 136.21 $ 1,143.42 $ 34.18 $ 398.96 $ 176.24 $ 1,889.01
---------- ---------- ---------- ---------- ---------- ----------
1999 3F0 $ 136.21 $ 1,143.42 $ 34.18 $ 398.96 $ 176.24 $ 1,889.01
</TABLE>
<PAGE> 510
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ---------- ---------- ---------- ---------- ----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 3F2 921 9561 $ 1,555.69 $ -- $ -- $ -- $ -- $ 1,555.69
---------- ---------- ---------- ---------- ---------- ----------
1999 3F2 $ 1,555.69 $ -- $ -- $ -- $ -- $ 1,555.69
1999 3F3 921 9561 $ -- $ 103.56 $ -- $ -- $ -- $ 103.56
---------- ---------- ---------- ---------- ---------- ----------
1999 3F3 $ -- $ 103.56 $ -- $ -- $ -- $ 103.56
1999 3F4 921 9561 $ -- $ 1,970.34 $ -- $ -- $ -- $ 1,970.34
---------- ---------- ---------- ---------- ---------- ----------
1999 3F4 $ -- $ 1,970.34 $ -- $ -- $ -- $ 1,970.34
1999 3F8 921 9561 $ -- $ -- $ -- $ -- $ 19.12 $ 19.12
---------- ---------- ---------- ---------- ---------- ----------
1999 3F8 $ -- $ -- $ -- $ -- $ 19.12 $ 19.12
1999 3G4 921 9561 $ -- $ 4,500.38 $ -- $ -- $ -- $ 4,500.38
---------- ---------- ---------- ---------- ---------- ----------
1999 3G4 $ -- $ 4,500.38 $ -- $ -- $ -- $ 4,500.38
1999 3G7 921 9561 $ -- $ -- $ -- $ 27.37 $ -- $ 27.37
---------- ---------- ---------- ---------- ---------- ----------
1999 3G7 $ -- $ -- $ -- $ 27.37 $ -- $ 27.37
1999 310 921 9561 $ 292.12 $ 1,617.92 $ 44.97 $ 587.10 $ 266.85 $ 2,808.96
---------- ---------- ---------- ---------- ---------- ----------
1999 310 $ 292.12 $ 1,617.92 $ 44.97 $ 587.10 $ 266.85 $ 2,808.96
1999 320 921 9561 $14,701.23 $136,706.90 $ 3,927.01 $47,210.27 $18,964.00 $221,509.41
1999 320 921 9566 $ 2,921.25 $ 24,524.73 $ 733.35 $ 8,557.12 $ 3,780.20 $ 40,516.65
---------- ---------- ---------- ---------- ---------- ----------
1999 320 $17,622.48 $161,231.63 $ 4,660.36 $55,767.39 $22,744.20 $262,026.06
1999 321 163 9561 $ -- $ 790.23 $ -- $ -- $ -- $ 790.23
1999 321 184 9561 $ 11.62 $ 3,571.28 $ -- $ -- $ -- $ 3,582.90
1999 321 921 9561 $ 8,805.87 $ 73,449.52 $ 2,224.55 $25,662.35 $11,371.91 $121,514.20
---------- ---------- ---------- ---------- ---------- ----------
1999 321 $ 8,817.49 $ 77,811.03 $ 2,224.55 $25,662.35 $11,371.91 $125,887.33
1999 330 186 $ -- $ 334.63 $ -- $ -- $ -- $ 334.63
1999 330 921 9561 $ 271.09 $ 1,903.52 $ 83.82 $ 951.19 $ 550.06 $ 3,759.68
---------- ---------- ---------- ---------- ---------- ----------
1999 330 $ 271.09 $ 2,238.15 $ 83.82 $ 951.19 $ 550.06 $ 4,094.31
1999 340 186 $ -- $ 844.11 $ -- $ -- $ -- $ 844.11
1999 340 921 9561 $ 266.44 $ 1,871.05 $ 82.43 $ 934.96 $ 540.71 $ 3,695.59
---------- ---------- ---------- ---------- ---------- ----------
1999 340 $ 266.44 $ 2,715.16 $ 82.43 $ 934.96 $ 540.71 $ 4,539.70
1999 350 186 $ -- $ 12.39 $ -- $ -- $ -- $ 12.39
1999 350 921 9561 $ 62.51 $ 438.84 $ 19.32 $ 219.28 $ 126.83 $ 866.78
---------- ---------- ---------- ---------- ---------- ----------
</TABLE>
<PAGE> 511
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ---------- ---------- ---------- ---------- ----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 350 $ 62.51 $ 451.23 $ 19.32 $ 219.28 $ 126.83 $ 879.17
1999 370 186 $ -- $ 24.79 $ -- $ -- $ -- $ 24.79
1999 370 921 9561 $ 202.57 $ 1,645.77 $ 37.96 $ 392.47 $ 253.16 $ 2,531.93
---------- ----------- ---------- ---------- ---------- -----------
1999 370 $ 202.57 $ 1,670.56 $ 37.96 $ 392.47 $ 253.16 $ 2,556.72
1999 380 921 9561 $ 42.28 $ 426.05 $ 6.70 $ 125.48 $ 70.45 $ 670.96
---------- ----------- ---------- ---------- ---------- -----------
1999 380 $ 42.28 $ 426.05 $ 6.70 $ 125.48 $ 70.45 $ 670.96
1999 4B0 107 9561 $ -- $ -- $ -- $ -- $ 13.56 $ 13.56
---------- ----------- ---------- ---------- ---------- -----------
1999 4B0 $ -- $ -- $ -- $ -- $ 13.56 $ 13.56
1999 4G0 182 9561 $ 6,334.39 $ 21,114.70 $ -- $ -- $ -- $ 27,449.09
1999 4G0 903 8921 $(6,334.39) $ -- $ -- $ -- $ -- $ (6,334.39)
1999 4G0 903 9561 $ 6,334.31 $ -- $ -- $ -- $ -- $ 6,334.31
1999 4G0 908 8921 $ -- $(21,114.70) $ -- $ -- $ -- $(21,114.70)
1999 4G0 908 9561 $ -- $ 21,114.70 $ -- $14,780.25 $ -- $ 35,894.95
---------- ----------- ---------- ---------- ---------- -----------
1999 4G0 $ 6,334.31 $ 21,114.70 $ -- $14,780.25 $ -- $ 42,229.26
1999 4G2 182 9561 $ 2,342.42 $ -- $ -- $ -- $ -- $ 2,342.42
1999 4G2 903 8921 $(2,342.42) $ -- $ -- $ -- $ -- $ (2,342.42)
1999 4G2 903 9561 $ 2,342.42 $ -- $ -- $ -- $ -- $ 2,342.42
---------- ----------- ---------- ---------- ---------- -----------
1999 4G2 $ 2,342.42 $ -- $ -- $ -- $ -- $ 2,342.42
1999 4G4 182 9561 $ -- $ 39.70 $ -- $ -- $ -- $ 39.70
1999 4G4 908 8921 $ -- $ (39.70) $ -- $ -- $ -- $ (39.70)
1999 4G4 908 9561 $ -- $ 39.70 $ -- $ -- $ -- $ 39.70
---------- ----------- ---------- ---------- ---------- -----------
1999 4G4 $ -- $ 39.70 $ -- $ -- $ -- $ 39.70
1999 4G7 908 9561 $ -- $ -- $ -- $ 2,875.47 $ -- $ 2,875.47
---------- ----------- ---------- ---------- ---------- -----------
1999 4G7 $ -- $ -- $ -- $ 2,875.47 $ -- $ 2,875.47
1999 4J0 921 9561 $ 148.50 $ 1,246.75 $ 37.28 $ 435.00 $ 192.17 $ 2,059.70
---------- ----------- ---------- ---------- ---------- -----------
1999 4J0 $ 148.50 $ 1,246.75 $ 37.28 $ 435.00 $ 192.17 $ 2,059.70
1999 4L0 921 9561 $ 1,745.90 $ 14,657.32 $ 438.30 $ 5,114.20 $ 2,259.26 $ 24,214.98
---------- ----------- ---------- ---------- ---------- -----------
1999 4L0 $ 1,745.90 $ 14,657.32 $ 438.30 $ 5,114.20 $ 2,259.26 $ 24,214.98
1999 4N0 921 9561 $ -- $ -- $ 1,895.01 $19,160.65 $ -- $ 21,055.66
---------- ----------- ---------- ---------- ---------- -----------
1999 4N0 $ -- $ -- $ 1,895.01 $19,160.65 $ -- $ 21,055.66
</TABLE>
<PAGE> 512
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ---------- ---------- -----------
<S> <C> <C> <C> <C> <C> - <C> <C> <C> <C>
1999 4N4 921 9561 $ -- $ 424.57 $ -- $ -- $ -- $ 424.57
---------- ----------- ---------- ---------- ---------- -----------
1999 4N4 $ -- $ 424.57 $ -- $ -- $ -- $ 424.57
1999 4N5 921 9561 $ -- $ -- $ 0.02 $ -- $ -- $ 0.02
---------- ----------- ---------- ---------- ---------- -----------
1999 4N5 $ -- $ -- $ 0.02 $ -- $ -- $ 0.02
1999 4N7 921 9561 $ -- $ -- $ -- $ 957.48 $ -- $ 957.48
---------- ----------- ---------- ---------- ---------- -----------
1999 4N7 $ -- $ -- $ -- $ 957.48 $ -- $ 957.48
1999 4N8 910 9561 $ -- $ -- $ -- $ -- $ 0.03 $ 0.03
---------- ----------- ---------- ---------- ---------- -----------
1999 4N8 $ -- $ -- $ -- $ -- $ 0.03 $ 0.03
1999 410 921 9561 $47,687.83 $400,352.92 $11,971.57 $139,690.31 $61,709.82 $661,412.45
---------- ----------- ---------- ---------- ---------- -----------
1999 410 $47,687.83 $400,352.92 $11,971.57 $139,690.31 $61,709.82 $661,412.45
1999 412 921 9561 $16,229.92 $ -- $ -- $ -- $ -- $ 16,229.92
---------- ----------- ---------- ---------- ---------- -----------
1999 412 $16,229.92 $ -- $ -- $ -- $ -- $ 16,229.92
1999 414 921 9561 $ -- $37,196.79 $ -- $ -- $ -- $ 37,196.79
---------- ----------- ---------- ---------- ---------- -----------
1999 414 $ -- $37,196.79 $ -- $ -- $ -- $ 37,196.79
1999 415 921 9561 $ -- $ -- $ 1,172.29 $ -- $ -- $ 1,172.29
---------- ----------- ---------- ---------- ---------- -----------
1999 415 $ -- $ -- $ 1,172.29 $ -- $ -- $ 1,172.29
1999 417 921 9561 $ -- $ -- $ -- $57,885.05 $ -- $ 57,885.05
---------- ----------- ---------- ---------- ---------- -----------
1999 417 $ -- $ -- $ -- $57,885.05 $ -- $ 57,885.05
1999 418 921 9561 $ -- $ -- $ -- $ -- $ 4,894.51 $ 4,894.51
---------- ----------- ---------- ---------- ---------- -----------
1999 418 $ -- $ -- $ -- $ -- $ 4,894.51 $ 4,894.51
1999 424 921 9561 $ -- $109,403.09 $ -- $ -- $ -- $109,403.09
---------- ----------- ---------- ---------- ---------- -----------
1999 424 $ -- $109,403.09 $ -- $ -- $ -- $109,403.09
1999 428 921 9561 $ -- $ -- $ -- $ -- $ 5,252.76 $ 5,252.76
---------- ----------- ---------- ---------- ---------- -----------
1999 428 $ -- $ -- $ -- $ -- $ 5,252.76 $ 5,252.76
1999 430 921 9561 $ 9,959.88 $83,616.08 $ 2,500.32 $29,175.15 $12,888.43 $138,139.86
---------- ----------- ---------- ---------- ---------- -----------
1999 430 $ 9,959.88 $83,616.08 $ 2,500.32 $29,175.15 $12,888.43 $138,139.86
</TABLE>
<PAGE> 513
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 432 921 9561 $ 5,590.58 $ -- $ -- $ -- $ -- $ 5,590.58
---------- ----------- ---------- ---------- ---------- -----------
1999 432 $ 5,590.58 $ -- $ -- $ -- $ -- $ 5,590.58
1999 434 921 9561 $ -- $ 7,846.50 $ -- $ -- $ -- $ 7,846.50
1999 434 921 9565 $ -- $11,890.20 $ -- $ -- $ -- $11,890.20
---------- ----------- ---------- ---------- ---------- -----------
1999 434 $ -- $19,736.70 $ -- $ -- $ -- $19,736.70
1999 435 921 9561 $ -- $ -- $ 133.08 $ -- $ -- $ 133.08
---------- ----------- ---------- ---------- ---------- -----------
1999 435 $ -- $ -- $ 133.08 $ -- $ -- $ 133.08
1999 437 921 9561 $ -- $ -- $ -- $ 9,120.67 $ -- $ 9,120.67
1999 437 921 9565 $ -- $ -- $ -- $ 3,410.61 $ -- $ 3,410.61
---------- ----------- ---------- ---------- ---------- -----------
1999 437 $ -- $ -- $ -- $12,531.28 $ -- $12,531.28
1999 438 921 9561 $ -- $ -- $ -- $ -- $ 646.15 $ 646.15
---------- ----------- ---------- ---------- ---------- -----------
1999 438 $ -- $ -- $ -- $ -- $ 646.15 $ 646.15
1999 440 921 9561 $ 2,081.83 $17,477.53 $ 522.61 $ 6,098.21 $ 2,694.00 $28,874.18
1999 440 921 9564 $ 1.08 $ 9.07 $ 0.27 $ 3.17 $ 1.40 $ 14.99
---------- ----------- ---------- ---------- ---------- -----------
1999 440 $ 2,082.91 $17,486.60 $ 522.88 $ 6,101.38 $ 2,695.40 $28,889.17
1999 442 921 9561 $21,824.30 $ -- $ -- $ -- $ -- $21,824.30
---------- ----------- ---------- ---------- ---------- -----------
1999 442 $21,824.30 $ -- $ -- $ -- $ -- $21,824.30
1999 444 921 9561 $ -- $19,121.95 $ -- $ -- $ -- $19,121.95
---------- ----------- ---------- ---------- ---------- -----------
1999 444 $ -- $19,121.95 $ -- $ -- $ -- $19,121.95
1999 445 921 9561 $ -- $ -- $ 3,106.11 $ -- $ -- $ 3,106.11
---------- ----------- ---------- ---------- ---------- -----------
1999 445 $ -- $ -- $ 3,106.11 $ -- $ -- $ 3,106.11
1999 447 921 9561 $ -- $ -- $ -- $27,693.57 $ -- $27,693.57
1999 447 921 9564 $ -- $ -- $ -- $ 4,715.03 $ -- $ 4,715.03
---------- ----------- ---------- ---------- ---------- -----------
1999 447 $ -- $ -- $ -- $32,408.60 $ -- $32,408.60
1999 448 921 9561 $ -- $ -- $ -- $ -- $ 9,314.45 $ 9,314.45
---------- ----------- ---------- ---------- ---------- -----------
1999 448 $ -- $ -- $ -- $ -- $ 9,314.45 $ 9,314.45
1999 462 186 9561 $ 4,446.67 $ -- $ -- $ -- $ -- $ 4,446.67
---------- ----------- ---------- ---------- ---------- -----------
1999 462 $ 4,446.67 $ -- $ -- $ -- $ -- $ 4,446.67
</TABLE>
<PAGE> 514
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 470 921 9561 $24,829.90 $208,454.29 $ 6,233.28 $72,733.43 $32,130.88 $344,381.78
---------- ----------- ---------- ---------- ---------- -----------
1999 470 $24,829.90 $208,454.29 $ 6,233.28 $72,733.43 $32,130.88 $344,381.78
1999 472 921 9561 $14,745.17 $ -- $ -- $ -- $ -- $ 14,745.17
---------- ----------- ---------- ---------- ---------- -----------
1999 472 $14,745.17 $ -- $ -- $ -- $ -- $ 14,745.17
1999 474 921 9561 $ -- $46,194.25 $ -- $ -- $ -- $ 46,194.25
---------- ----------- ---------- ---------- ---------- -----------
1999 474 $ -- $46,194.25 $ -- $ -- $ -- $ 46,194.25
1999 475 921 9561 $ -- $ -- $ 6,952.60 $ -- $ -- $ 6,952.60
---------- ----------- ---------- ---------- ---------- -----------
1999 475 $ -- $ -- $ 6,952.60 $ -- $ -- $ 6,952.60
1999 477 921 9561 $ -- $ -- $ -- $46,268.06 $ -- $ 46,268.06
---------- ----------- ---------- ---------- ---------- -----------
1999 477 $ -- $ -- $ -- $46,268.06 $ -- $ 46,268.06
1999 478 921 9561 $ -- $ -- $ -- $ -- $15,702.42 $ 15,702.42
---------- ----------- ---------- ---------- ---------- -----------
1999 478 $ -- $ -- $ -- $ -- $15,702.42 $ 15,702.42
1999 480 921 9561 $ 1,720.82 $14,446.72 $ 432.02 $ 5,040.72 $ 2,226.75 $ 23,867.03
---------- ----------- ---------- ---------- ---------- -----------
1999 480 $ 1,720.82 $14,446.72 $ 432.02 $ 5,040.72 $ 2,226.75 $ 23,867.03
1999 482 921 9561 $ 1,889.89 $ -- $ -- $ -- $ -- $ 1,889.89
---------- ----------- ---------- ---------- ---------- -----------
1999 482 $ 1,889.89 $ -- $ -- $ -- $ -- $ 1,889.89
1999 484 921 9561 $ -- $ 9,761.75 $ -- $ -- $ -- $ 9,761.75
---------- ----------- ---------- ---------- ---------- -----------
1999 484 $ -- $ 9,761.75 $ -- $ -- $ -- $ 9,761.75
1999 485 921 9561 $ -- $ -- $ 1,011.06 $ -- $ -- $ 1,011.06
---------- ----------- ---------- ---------- ---------- -----------
1999 485 $ -- $ -- $ 1,011.06 $ -- $ -- $ 1,011.06
1999 487 921 9561 $ -- $ -- $ -- $10,001.72 $ -- $ 10,001.72
---------- ----------- ---------- ---------- ---------- -----------
1999 487 $ -- $ -- $ -- $10,001.72 $ -- $ 10,001.72
1999 488 921 9561 $ -- $ -- $ -- $ -- $ 4,951.89 $ 4,951.89
---------- ----------- ---------- ---------- ---------- -----------
1999 488 $ -- $ -- $ -- $ -- $ 4,951.89 $ 4,951.89
1999 490 921 9561 $30,787.73 $258,471.58 $ 7,728.95 $90,185.38 $39,840.43 $427,014.07
---------- ----------- ---------- ---------- ---------- -----------
1999 490 $30,787.73 $258,471.58 $ 7,728.95 $90,185.38 $39,840.43 $427,014.07
1999 494 921 9561 $ -- $ 9,139.78 $ -- $ -- $ -- $ 9,139.78
---------- ----------- ---------- ---------- ---------- -----------
</TABLE>
<PAGE> 515
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 494 $ -- $ 9,139.78 $ -- $ -- $ -- $ 9,139.78
1999 5B0 186 $ -- $12,265.46 $ -- $ -- $ -- $12,265.46
1999 5B0 921 9561 $ 2,756.40 $23,140.85 $ 691.96 $ 8,074.27 $ 3,566.91 $38,230.39
---------- ----------- ---------- ---------- ---------- -----------
1999 5B0 $ 2,756.40 $35,406.31 $ 691.96 $ 8,074.27 $ 3,566.91 $50,495.85
1999 5B2 921 9561 $ 4,489.55 $ -- $ -- $ -- $ -- $ 4,489.55
---------- ----------- ---------- ---------- ---------- -----------
1999 5B2 $ 4,489.55 $ -- $ -- $ -- $ -- $ 4,489.55
1999 5B4 921 9561 $ -- $20,496.35 $ -- $ -- $ -- $20,496.35
---------- ----------- ---------- ---------- ---------- -----------
1999 5B4 $ -- $20,496.35 $ -- $ -- $ -- $20,496.35
1999 5B5 921 9561 $ -- $ -- $ 446.76 $ -- $ -- $ 446.76
---------- ----------- ---------- ---------- ---------- -----------
1999 5B5 $ -- $ -- $ 446.76 $ -- $ -- $ 446.76
1999 5B7 921 9561 $ -- $ -- $ -- $21,471.15 $ -- $21,471.15
---------- ----------- ---------- ---------- ---------- -----------
1999 5B7 $ -- $ -- $ -- $21,471.15 $ -- $21,471.15
1999 5B8 921 9561 $ -- $ -- $ -- $ -- $ 3,653.95 $ 3,653.95
---------- ----------- ---------- ---------- ---------- -----------
1999 5B8 $ -- $ -- $ -- $ -- $ 3,653.95 $ 3,653.95
1999 5C0 921 9561 $ 416.30 $ 3,494.88 $ 104.50 $ 1,219.43 $ 538.69 $ 5,773.80
---------- ----------- ---------- ---------- ---------- -----------
1999 5C0 $ 416.30 $ 3,494.88 $ 104.50 $ 1,219.43 $ 538.69 $ 5,773.80
1999 5C2 921 9561 $ 1,089.88 $ -- $ -- $ -- $ -- $ 1,089.88
---------- ----------- ---------- ---------- ---------- -----------
1999 5C2 $ 1,089.88 $ -- $ -- $ -- $ -- $ 1,089.88
1999 5C4 921 9561 $ -- $18,158.01 $ -- $ -- $ -- $18,158.01
---------- ----------- ---------- ---------- ---------- -----------
1999 5C4 $ -- $18,158.01 $ -- $ -- $ -- $18,158.01
1999 5C7 921 9561 $ -- $ -- $ -- $ 9,972.27 $ -- $ 9,972.27
---------- ----------- ---------- ---------- ---------- -----------
1999 5C7 $ -- $ -- $ -- $ 9,972.27 $ -- $ 9,972.27
1999 5C8 921 9561 $ -- $ -- $ -- $ -- $ 2,698.51 $ 2,698.51
---------- ----------- ---------- ---------- ---------- -----------
1999 5C8 $ -- $ -- $ -- $ -- $ 2,698.51 $ 2,698.51
1999 5F4 921 9561 $ -- $ 159.48 $ -- $ -- $ -- $ 159.48
---------- ----------- ---------- ---------- ---------- -----------
1999 5F4 $ -- $ 159.48 $ -- $ -- $ -- $ 159.48
1999 5G0 921 9561 $ 169.62 $ 1,424.05 $ 42.58 $ 496.88 $ 219.51 $ 2,352.64
---------- ----------- ---------- ---------- ---------- -----------
</TABLE>
<PAGE> 516
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 5G0 $ 169.62 $ 1,424.05 $ 42.58 $ 496.88 $ 219.51 $ 2,352.64
1999 5Y0 184 9561 $ -- $ 2,764.07 $ -- $ -- $ -- $ 2,764.07
---------- ----------- ---------- ---------- ---------- -----------
1999 5Y0 $ -- $ 2,764.07 $ -- $ -- $ -- $ 2,764.07
1999 510 921 9561 $ 276.08 $ 2,214.21 $ 77.85 $ 822.95 $ 370.11 $ 3,761.20
---------- ----------- ---------- ---------- ---------- -----------
1999 510 $ 276.08 $ 2,214.21 $ 77.85 $ 822.95 $ 370.11 $ 3,761.20
1999 512 921 9561 $ 286.91 $ -- $ -- $ -- $ -- $ 286.91
---------- ----------- ---------- ---------- ---------- -----------
1999 512 $ 286.91 $ -- $ -- $ -- $ -- $ 286.91
1999 514 921 9561 $ -- $ 4,246.43 $ -- $ -- $ -- $ 4,246.43
---------- ----------- ---------- ---------- ---------- -----------
1999 514 $ -- $ 4,246.43 $ -- $ -- $ -- $ 4,246.43
1999 517 921 9561 $ -- $ -- $ -- $ 16,591.80 $ -- $ 16,591.80
---------- ----------- ---------- ---------- ---------- -----------
1999 517 $ -- $ -- $ -- $ 16,591.80 $ -- $ 16,591.80
1999 518 921 9561 $ -- $ -- $ -- $ -- $ 1,978.62 $ 1,978.62
---------- ----------- ---------- ---------- ---------- -----------
1999 518 $ -- $ -- $ -- $ -- $ 1,978.62 $ 1,978.62
1999 560 921 9561 $ -- $153,737.64 $ 8,235.96 $104,321.96 $ 8,235.89 $274,531.45
---------- ----------- ---------- ---------- ---------- -----------
1999 560 $ -- $153,737.64 $ 8,235.96 $104,321.96 $ 8,235.89 $274,531.45
1999 564 921 9561 $ -- $ 31,321.18 $ -- $ -- $ -- $ 31,321.18
---------- ----------- ---------- ---------- ---------- -----------
1999 564 $ -- $ 31,321.18 $ -- $ -- $ -- $ 31,321.18
1999 565 921 9561 $ -- $ -- $ 2,440.54 $ -- $ -- $ 2,440.54
---------- ----------- ---------- ---------- ---------- -----------
1999 565 $ -- $ -- $ 2,440.54 $ -- $ -- $ 2,440.54
1999 567 921 9561 $ -- $ -- $ -- $41,658.36 $ -- $ 41,658.36
---------- ----------- ---------- ---------- ---------- -----------
1999 567 $ -- $ -- $ -- $41,658.36 $ -- $ 41,658.36
1999 568 910 9561 $ -- $ -- $ -- $ -- $ 661.30 $ 661.30
1999 568 921 9561 $ -- $ -- $ -- $ -- $ 4,987.41 $ 4,987.41
---------- ----------- ---------- ---------- ---------- -----------
1999 568 $ -- $ -- $ -- $ -- $ 5,648.71 $ 5,648.71
1999 584 921 9561 $ -- $104,764.80 $ -- $ -- $ -- $104,764.80
---------- ----------- ---------- ---------- ---------- -----------
1999 584 $ -- $104,764.80 $ -- $ -- $ -- $104,764.80
1999 6B0 807 9561 $ 1,737.68 $ 12,598.16 $ 868.84 $ 4,344.20 $ 2,172.08 $ 21,720.96
---------- ----------- ---------- ---------- ---------- -----------
</TABLE>
<PAGE> 517
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 6B0 $ 1,737.68 $12,598.16 $ 868.84 $ 4,344.20 $ 2,172.08 $ 21,720.96
1999 6C0 807 9561 $ 2,359.60 $11,089.84 $ 1,415.84 $ 4,247.24 $ 4,482.99 $ 23,595.51
---------- ----------- ---------- ---------- ---------- -----------
1999 6C0 $ 2,359.60 $11,089.84 $ 1,415.84 $ 4,247.24 $ 4,482.99 $ 23,595.51
1999 6D0 186 $ -- $ 2,663.12 $ -- $ -- $ -- $ 2,663.12
1999 6D0 807 9561 $ 1,000.16 $ 6,286.75 $ 571.52 $ 4,286.42 $ 2,143.19 $ 14,288.04
---------- ----------- ---------- ---------- ---------- -----------
1999 6D0 $ 1,000.16 $ 8,949.87 $ 571.52 $ 4,286.42 $ 2,143.19 $ 16,951.16
1999 6E0 807 9561 $ 797.87 $ 8,377.57 $ 265.99 $ 2,659.54 $ 1,196.74 $ 13,297.71
---------- ----------- ---------- ---------- ---------- -----------
1999 6E0 $ 797.87 $ 8,377.57 $ 265.99 $ 2,659.54 $ 1,196.74 $ 13,297.71
1999 6F0 807 9561 $11,094.34 $52,143.44 $ 6,656.60 $19,969.83 $21,079.24 $110,943.45
---------- ----------- ---------- ---------- ---------- -----------
1999 6F0 $11,094.34 $52,143.44 $ 6,656.60 $19,969.83 $21,079.24 $110,943.45
1999 6G0 807 9561 $ 8,450.38 $61,265.37 $ 4,225.21 $21,125.97 $10,563.03 $105,629.96
---------- ----------- ---------- ---------- ---------- -----------
1999 6G0 $ 8,450.38 $61,265.37 $ 4,225.21 $21,125.97 $10,563.03 $105,629.96
1999 6K0 807 9561 $ 1,000.62 $ 6,289.61 $ 571.78 $ 4,288.38 $ 2,144.17 $ 14,294.56
---------- ----------- ---------- ---------- ---------- -----------
1999 6K0 $ 1,000.62 $ 6,289.61 $ 571.78 $ 4,288.38 $ 2,144.17 $ 14,294.56
1999 6M0 807 9561 $ 6,207.57 $29,175.53 $ 3,724.54 $11,173.60 $11,794.38 $ 62,075.62
---------- ----------- ---------- ---------- ---------- -----------
1999 6M0 $ 6,207.57 $29,175.53 $ 3,724.54 $11,173.60 $11,794.38 $ 62,075.62
1999 6N0 807 9561 $ 2,032.71 $14,737.10 $ 1,016.35 $ 5,081.76 $ 2,540.87 $ 25,408.79
---------- ----------- ---------- ---------- ---------- -----------
1999 6N0 $ 2,032.71 $14,737.10 $ 1,016.35 $ 5,081.76 $ 2,540.87 $ 25,408.79
1999 6Q0 807 9561 $ 1,360.11 $ 9,860.79 $ 680.06 $ 3,400.27 $ 1,700.12 $ 17,001.35
---------- ----------- ---------- ---------- ---------- -----------
1999 6Q0 $ 1,360.11 $ 9,860.79 $ 680.06 $ 3,400.27 $ 1,700.12 $ 17,001.35
1999 6S0 186 $ -- $ 1,800.42 $ -- $ -- $ -- $ 1,800.42
1999 6S0 807 9561 $ 3,615.28 $22,724.66 $ 2,065.87 $15,494.09 $ 7,747.06 $ 51,646.96
---------- ----------- ---------- ---------- ---------- -----------
1999 6S0 $ 3,615.28 $24,525.08 $ 2,065.87 $15,494.09 $ 7,747.06 $ 53,447.38
1999 6Y0 186 $ -- $ 505.39 $ -- $ -- $ -- $ 505.39
---------- ----------- ---------- ---------- ---------- -----------
1999 6Y0 $ -- $ 505.39 $ -- $ -- $ -- $ 505.39
1999 6Z0 807 9561 $ 1,507.87 $10,932.08 $ 753.95 $ 3,769.68 $ 1,884.82 $ 18,848.40
---------- ----------- ---------- ---------- ---------- -----------
1999 6Z0 $ 1,507.87 $10,932.08 $ 753.95 $ 3,769.68 $ 1,884.82 $ 18,848.40
</TABLE>
<PAGE> 518
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
- ---- ------- ---- ------- ---------- ----------- ---------- ------------- ---------- -----------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 630 807 9561 $ 31.58 $ 228.93 $ 15.79 $ 78.94 $ 39.47 $ 394.71
---------- ----------- ---------- ---------- ---------- -----------
1999 630 $ 31.58 $ 228.93 $ 15.79 $ 78.94 $ 39.47 $ 394.71
1999 690 807 9561 $ 850.44 $ 3,996.94 $ 510.28 $ 1,530.74 $ 1,615.70 $ 8,504.10
---------- ----------- ---------- ---------- ---------- -----------
1999 690 $ 850.44 $ 3,996.94 $ 510.28 $ 1,530.74 $ 1,615.70 $ 8,504.10
1999 7B0 807 9561 $ 19.38 $ 91.12 $ 11.63 $ 34.89 $ 36.85 $ 193.87
---------- ----------- ---------- ---------- ---------- -----------
1999 7B0 $ 19.38 $ 91.12 $ 11.63 $ 34.89 $ 36.85 $ 193.87
1999 7L0 807 9561 $ 43.64 $ 205.14 $ 26.20 $ 78.58 $ 82.91 $ 436.47
---------- ----------- ---------- ---------- ---------- -----------
1999 7L0 $ 43.64 $ 205.14 $ 26.20 $ 78.58 $ 82.91 $ 436.47
1999 7M0 807 9561 $ 585.94 $ 2,753.98 $ 351.56 $ 1,054.70 $ 1,113.35 $ 5,859.53
---------- ----------- ---------- ---------- ---------- -----------
1999 7M0 $ 585.94 $ 2,753.98 $ 351.56 $ 1,054.70 $ 1,113.35 $ 5,859.53
1999 7N0 807 9561 $ 7.26 $ 34.12 $ 4.36 $ 13.06 $ 13.79 $ 72.59
---------- ----------- ---------- ---------- ---------- -----------
1999 7N0 $ 7.26 $ 34.12 $ 4.36 $ 13.06 $ 13.79 $ 72.59
1999 7P0 163 9561 $ -- $ 6,820.92 $ -- $ -- $ -- $ 6,820.92
1999 7P0 184 9561 $ -- $ 2,923.24 $ -- $ -- $ -- $ 2,923.24
---------- ----------- ---------- ---------- ---------- -----------
1999 7P0 $ -- $ 9,744.16 $ -- $ -- $ -- $ 9,744.16
1999 7R0 921 9561 $ 1,223.95 $ 1,835.92 $ 679.97 $ 1,223.95 $ 1,835.94 $ 6,799.73
---------- ----------- ---------- ---------- ---------- -----------
1999 7R0 $ 1,223.95 $ 1,835.92 $ 679.97 $ 1,223.95 $ 1,835.94 $ 6,799.73
1999 7S4 907 9561 $ -- $32,639.92 $ -- $ -- $ -- $32,639.92
---------- ----------- ---------- ---------- ---------- -----------
1999 7S4 $ -- $32,639.92 $ -- $ -- $ -- $32,639.92
1999 7T4 907 9561 $ -- $24,663.39 $ -- $ -- $ -- $24,663.39
---------- ----------- ---------- ---------- ---------- -----------
1999 7T4 $ -- $24,663.39 $ -- $ -- $ -- $24,663.39
1999 7U0 807 9561 $ 2,712.38 $12,747.88 $ 1,627.42 $ 4,882.20 $ 5,153.35 $27,123.23
---------- ----------- ---------- ---------- ---------- -----------
1999 7U0 $ 2,712.38 $12,747.88 $ 1,627.42 $ 4,882.20 $ 5,153.35 $27,123.23
1999 7W4 921 9561 $ -- $ 8,597.14 $ -- $ -- $ -- $ 8,597.14
---------- ----------- ---------- ---------- ---------- -----------
1999 7W4 $ -- $ 8,597.14 $ -- $ -- $ -- $ 8,597.14
1999 7X0 186 $ -- $ 3,788.12 $ -- $ -- $ -- $ 3,788.12
1999 7X0 921 9561 $ 2,139.38 $16,940.73 $ 597.98 $ 6,293.27 $ 3,056.63 $29,027.99
---------- ----------- ---------- ---------- ---------- -----------
1999 7X0 $ 2,139.38 $20,728.85 $ 597.98 $ 6,293.27 $ 3,056.63 $32,816.11
</TABLE>
<PAGE> 519
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 7Z0 921 9561 $ 618.09 $ 5,189.10 $ 155.17 $ 1,810.58 $ 799.85 $ 8,572.79
------------------------------------------------------------------------------------------
1999 7Z0 $ 618.09 $ 5,189.10 $ 155.17 $ 1,810.58 $ 799.85 $ 8,572.79
1999 8A0 921 9561 $ 860.70 $ 7,225.85 $ 216.08 $ 2,521.21 $ 1,113.78 $ 11,937.62
------------------------------------------------------------------------------------------
1999 8A0 $ 860.70 $ 7,225.85 $ 216.08 $ 2,521.21 $ 1,113.78 $ 11,937.62
1999 8A2 921 9561 $19,710.49 $ -- $ -- $ -- $ -- $ 19,710.49
------------------------------------------------------------------------------------------
1999 8A2 $19,710.49 $ -- $ -- $ -- $ -- $ 19,710.49
1999 8A4 921 9561 $ -- $ 8,273.78 $ -- $ -- $ -- $ 8,273.78
------------------------------------------------------------------------------------------
1999 8A4 $ -- $ 8,273.78 $ -- $ -- $ -- $ 8,273.78
1999 8A5 921 9561 $ -- $ -- $ 443.01 $ -- $ -- $ 443.01
------------------------------------------------------------------------------------------
1999 8A5 $ -- $ -- $ 443.01 $ -- $ -- $ 443.01
1999 8A7 921 9561 $ -- $ -- $ -- $39,006.46 $ -- $ 39,006.46
------------------------------------------------------------------------------------------
1999 8A7 $ -- $ -- $ -- $39,006.46 $ -- $ 39,006.46
1999 8A8 921 9561 $ -- $ -- $ -- $ -- $ 8,332.61 $ 8,332.61
------------------------------------------------------------------------------------------
1999 8A8 $ -- $ -- $ -- $ -- $ 8,332.61 $ 8,332.61
1999 8C0 907 9561 $ -- $ 41,569.04 $ -- $ -- $ -- $ 41,569.04
1999 8C0 908 9561 $ -- $ -- $ -- $ -- $ 1,188.84 $ 1,188.84
1999 8C0 921 9561 $ 4,270.69 $209,741.14 $ 5,381.75 $79,059.58 $ 5,998.35 $304,451.51
------------------------------------------------------------------------------------------
1999 8C0 $ 4,270.69 $251,310.18 $ 5,381.75 $79,059.58 $ 7,187.19 $347,209.39
1999 8C2 921 9561 $ 37.78 $ -- $ -- $ -- $ -- $ 37.78
------------------------------------------------------------------------------------------
1999 8C2 $ 37.78 $ -- $ -- $ -- $ -- $ 37.78
1999 8C4 921 9561 $ -- $ 719.60 $ -- $ -- $ -- $ 719.60
------------------------------------------------------------------------------------------
1999 8C4 $ -- $ 719.60 $ -- $ -- $ -- $ 719.60
1999 8C7 921 9561 $ -- $ -- $ -- $ 3,235.80 $ -- $ 3,235.80
------------------------------------------------------------------------------------------
1999 8C7 $ -- $ -- $ -- $ 3,235.80 $ -- $ 3,235.80
1999 8F0 143 9561 $ -- $10,428.78 $ -- $ -- $ -- $ 10,428.78
------------------------------------------------------------------------------------------
1999 8F0 $ -- $10,428.78 $ -- $ -- $ -- $ 10,428.78
1999 8H0 921 9561 $ 1,000.99 $ 8,403.70 $ 251.28 $ 2,932.21 $ 1,295.33 $ 13,883.51
------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 520
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 8H0 $ 1,000.99 $ 8,403.70 $ 251.28 $ 2,932.21 $ 1,295.33 $ 13,883.51
1999 8H4 921 9561 $ -- $ 5,905.90 $ -- $ -- $ -- $ 5,905.90
------------------------------------------------------------------------------------------
1999 8H4 $ -- $ 5,905.90 $ -- $ -- $ -- $ 5,905.90
1999 8H7 921 9561 $ -- $ -- $ -- $11,912.95 $ -- $ 11,912.95
------------------------------------------------------------------------------------------
1999 8H7 $ -- $ -- $ -- $11,912.95 $ -- $ 11,912.95
1999 8H8 921 9561 $ -- $ -- $ -- $ -- $ 4,540.29 $ 4,540.29
------------------------------------------------------------------------------------------
1999 8H8 $ -- $ -- $ -- $ -- $ 4,540.29 $ 4,540.29
1999 8J0 921 9561 $ 33.19 $ 278.71 $ 8.34 $ 97.26 $ 42.95 $ 460.45
------------------------------------------------------------------------------------------
1999 8J0 $ 33.19 $ 278.71 $ 8.34 $ 97.26 $ 42.95 $ 460.45
1999 8L7 921 9561 $ -- $ -- $ -- $ 5,750.63 $ -- $ 5,750.63
------------------------------------------------------------------------------------------
1999 8L7 $ -- $ -- $ -- $ 5,750.63 $ -- $ 5,750.63
1999 8Q0 186 $ -- $ 9,705.75 $ -- $ -- $ -- $ 9,705.75
------------------------------------------------------------------------------------------
1999 8Q0 $ -- $ 9,705.75 $ -- $ -- $ -- $ 9,705.75
1999 8R0 186 $ -- $ 701.05 $ -- $ -- $ -- $ 701.05
------------------------------------------------------------------------------------------
1999 8R0 $ -- $ 701.05 $ -- $ -- $ -- $ 701.05
1999 8T0 186 $ -- $ 794.09 $ -- $ -- $ -- $ 794.09
------------------------------------------------------------------------------------------
1999 8T0 $ -- $ 794.09 $ -- $ -- $ -- $ 794.09
1999 8Z0 186 $ -- $ (91.75) $ -- $ -- $ -- $ (91.75)
------------------------------------------------------------------------------------------
1999 8Z0 $ -- $ (91.75) $ -- $ -- $ -- $ (91.75)
1999 800 186 $ -- $ 8.89 $ -- $ -- $ -- $ 8.89
------------------------------------------------------------------------------------------
1999 800 $ -- $ 8.89 $ -- $ -- $ -- $ 8.89
1999 810 186 $ -- $ 647.85 $ -- $ -- $ -- $ 647.85
------------------------------------------------------------------------------------------
1999 810 $ -- $ 647.85 $ -- $ -- $ -- $ 647.85
1999 830 186 $ -- $ 36,426.74 $ -- $ -- $ -- $ 36,426.74
1999 830 921 9561 $ 3,572.36 $ 27,735.15 $ 605.87 $ 8,585.33 $ 4,380.17 $ 44,878.88
------------------------------------------------------------------------------------------
1999 830 $ 3,572.36 $ 64,161.89 $ 605.87 $ 8,585.33 $ 4,380.17 $ 81,305.62
1999 870 921 9561 $12,232.60 $102,696.30 $ 3,070.89 $35,832.57 $15,829.43 $169,661.79
------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 521
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 870 $12,232.60 $102,696.30 $ 3,070.89 $35,832.57 $15,829.43 $169,661.79
1999 872 921 9561 $ 2,581.66 $ -- $ -- $ -- $ -- $ 2,581.66
------------------------------------------------------------------------------------------
1999 872 $ 2,581.66 $ -- $ -- $ -- $ -- $ 2,581.66
1999 874 921 9561 $ -- $ 6,849.21 $ -- $ -- $ -- $ 6,849.21
------------------------------------------------------------------------------------------
1999 874 $ -- $ 6,849.21 $ -- $ -- $ -- $ 6,849.21
1999 877 921 9561 $ -- $ -- $ -- $17,239.57 $ -- $17,239.57
------------------------------------------------------------------------------------------
1999 877 $ -- $ -- $ -- $17,239.57 $ -- $17,239.57
1999 878 921 9561 $ -- $ -- $ -- $ -- $ 309.43 $ 309.43
------------------------------------------------------------------------------------------
1999 878 $ -- $ -- $ -- $ -- $ 309.43 $ 309.43
1999 880 921 9561 $ 5.09 $ 42.69 $ 1.28 $ 14.90 $ 6.57 $ 70.53
------------------------------------------------------------------------------------------
1999 880 $ 5.09 $ 42.69 $ 1.28 $ 14.90 $ 6.57 $ 70.53
1999 888 163 9561 $ -- $ 98.62 $ -- $ -- $ -- $ 98.62
1999 888 184 9561 $ -- $ 42.27 $ -- $ -- $ -- $ 42.27
------------------------------------------------------------------------------------------
1999 888 $ -- $ 140.89 $ -- $ -- $ -- $ 140.89
1999 890 186 $ -- $ 2,285.53 $ -- $ -- $ -- $ 2,285.53
1999 890 921 9561 $ 1,549.71 $ 13,010.46 $ 389.03 $ 4,539.58 $ 2,005.45 $ 21,494.23
------------------------------------------------------------------------------------------
1999 890 $ 1,549.71 $ 15,295.99 $ 389.03 $ 4,539.58 $ 2,005.45 $ 23,779.76
1999 892 921 9561 $ 2,180.90 $ -- $ -- $ -- $ -- $ 2,180.90
------------------------------------------------------------------------------------------
1999 892 $ 2,180.90 $ -- $ -- $ -- $ -- $ 2,180.90
1999 894 921 9561 $ -- $ 1,960.41 $ -- $ -- $ -- $ 1,960.41
------------------------------------------------------------------------------------------
1999 894 $ -- $ 1,960.41 $ -- $ -- $ -- $ 1,960.41
1999 897 921 9561 $ -- $ -- $ -- $ 457.23 $ -- $ 457.23
------------------------------------------------------------------------------------------
1999 897 $ -- $ -- $ -- $ 457.23 $ -- $ 457.23
1999 898 921 9561 $ -- $ -- $ -- $ -- $ 345.96 $ 345.96
------------------------------------------------------------------------------------------
1999 898 $ -- $ -- $ -- $ -- $ 345.96 $ 345.96
1999 9A0 921 9561 $19,816.74 $166,367.00 $ 4,974.79 $58,048.43 $25,643.54 $274,850.50
------------------------------------------------------------------------------------------
1999 9A0 $19,816.74 $166,367.00 $ 4,974.79 $58,048.43 $25,643.54 $274,850.50
</TABLE>
<PAGE> 522
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 9A2 921 9561 $ 6,878.89 $ -- $ -- $ -- $ -- $ 6,878.89
------------------------------------------------------------------------------------------
1999 9A2 $ 6,878.89 $ -- $ -- $ -- $ -- $ 6,878.89
1999 9A4 921 9561 $ -- $22,586.24 $ -- $ -- $ -- $ 22,586.24
------------------------------------------------------------------------------------------
1999 9A4 $ -- $22,586.24 $ -- $ -- $ -- $ 22,586.24
1999 9A5 921 9561 $ -- $ -- $ 1,558.32 $ -- $ -- $ 1,558.32
------------------------------------------------------------------------------------------
1999 9A5 $ -- $ -- $ 1,558.32 $ -- $ -- $ 1,558.32
1999 9A7 921 9561 $ -- $ -- $ -- $47,251.15 $ -- $ 47,251.15
------------------------------------------------------------------------------------------
1999 9A7 $ -- $ -- $ -- $47,251.15 $ -- $ 47,251.15
1999 9A8 921 9561 $ -- $ -- $ -- $ -- $14,350.64 $ 14,350.64
------------------------------------------------------------------------------------------
1999 9A8 $ -- $ -- $ -- $ -- $14,350.64 $ 14,350.64
1999 9B0 921 9561 $ 8,729.84 $73,289.58 $ 2,191.56 $25,572.06 $11,296.72 $121,079.76
------------------------------------------------------------------------------------------
1999 9B0 $ 8,729.84 $73,289.58 $ 2,191.56 $25,572.06 $11,296.72 $121,079.76
1999 9B2 921 9561 $ 299.79 $ -- $ -- $ -- $ -- $ 299.79
------------------------------------------------------------------------------------------
1999 9B2 $ 299.79 $ -- $ -- $ -- $ -- $ 299.79
1999 9B4 921 9561 $ -- $ 462.88 $ -- $ -- $ -- $ 462.88
------------------------------------------------------------------------------------------
1999 9B4 $ -- $ 462.88 $ -- $ -- $ -- $ 462.88
1999 9B7 921 9561 $ -- $ -- $ -- $ 4,666.00 $ -- $ 4,666.00
------------------------------------------------------------------------------------------
1999 9B7 $ -- $ -- $ -- $ 4,666.00 $ -- $ 4,666.00
1999 9B8 921 9561 $ -- $ -- $ -- $ -- $ 19.06 $ 19.06
------------------------------------------------------------------------------------------
1999 9B8 $ -- $ -- $ -- $ -- $ 19.06 $ 19.06
1999 9C0 907 9561 $ -- $ 1,584.53 $ -- $ -- $ -- $ 1,584.53
1999 9C0 908 9561 $ -- $ -- $ -- $ -- $ 45.32 $ 45.32
1999 9C0 921 9561 $ 956.79 $54,718.26 $ 1,205.70 $17,712.28 $ 1,564.89 $ 76,157.92
------------------------------------------------------------------------------------------
1999 9C0 $ 956.79 $56,302.79 $ 1,205.70 $17,712.28 $ 1,610.21 $ 77,787.77
1999 9C4 921 9561 $ -- $10,671.54 $ -- $ -- $ -- $ 10,671.54
------------------------------------------------------------------------------------------
1999 9C4 $ -- $10,671.54 $ -- $ -- $ -- $ 10,671.54
1999 9C7 921 9561 $ -- $ -- $ -- $ 3,472.11 $ -- $ 3,472.11
------------------------------------------------------------------------------------------
1999 9C7 $ -- $ -- $ -- $ 3,472.11 $ -- $ 3,472.11
</TABLE>
<PAGE> 523
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 9G4 921 9561 $ -- $ 166.09 $ -- $ -- $ -- $ 166.09
------------------------------------------------------------------------------------------
1999 9G4 $ -- $ 166.09 $ -- $ -- $ -- $ 166.09
1999 9H4 921 9561 $ -- $ 320.50 $ -- $ -- $ -- $ 320.50
------------------------------------------------------------------------------------------
1999 9H4 $ -- $ 320.50 $ -- $ -- $ -- $ 320.50
1999 9J4 921 9561 $ -- $ 1,211.58 $ -- $ -- $ -- $ 1,211.58
------------------------------------------------------------------------------------------
1999 9J4 $ -- $ 1,211.58 $ -- $ -- $ -- $ 1,211.58
1999 9K0 921 9561 $ 47.87 $ 196.90 $ 5.78 $ 80.06 $ 48.41 $ 379.02
------------------------------------------------------------------------------------------
1999 9K0 $ 47.87 $ 196.90 $ 5.78 $ 80.06 $ 48.41 $ 379.02
1999 9L0 921 9561 $ 154.42 $ 1,296.16 $ 38.77 $ 452.27 $ 199.73 $ 2,141.35
------------------------------------------------------------------------------------------
1999 9L0 $ 154.42 $ 1,296.16 $ 38.77 $ 452.27 $ 199.73 $ 2,141.35
1999 9L4 921 9561 $ -- $ 2,017.98 $ -- $ -- $ -- $ 2,017.98
------------------------------------------------------------------------------------------
1999 9L4 $ -- $ 2,017.98 $ -- $ -- $ -- $ 2,017.98
1999 9L7 921 9561 $ -- $ -- $ -- $ 72.62 $ -- $ 72.62
------------------------------------------------------------------------------------------
1999 9L7 $ -- $ -- $ -- $ 72.62 $ -- $ 72.62
1999 9L8 921 9561 $ -- $ -- $ -- $ -- $ 336.71 $ 336.71
------------------------------------------------------------------------------------------
1999 9L8 $ -- $ -- $ -- $ -- $ 336.71 $ 336.71
1999 9M0 921 9561 $ 2,611.03 $20,941.66 $ 736.35 $ 7,783.31 $ 3,500.34 $35,572.69
------------------------------------------------------------------------------------------
1999 9M0 $ 2,611.03 $20,941.66 $ 736.35 $ 7,783.31 $ 3,500.34 $35,572.69
1999 9M2 921 9561 $ 141.07 $ -- $ -- $ -- $ -- $ 141.07
------------------------------------------------------------------------------------------
1999 9M2 $ 141.07 $ -- $ -- $ -- $ -- $ 141.07
1999 9M4 921 9561 $ -- $ 425.67 $ -- $ -- $ -- $ 425.67
------------------------------------------------------------------------------------------
1999 9M4 $ -- $ 425.67 $ -- $ -- $ -- $ 425.67
1999 9M7 921 9561 $ -- $ -- $ -- $ 5,591.36 $ -- $ 5,591.36
------------------------------------------------------------------------------------------
1999 9M7 $ -- $ -- $ -- $ 5,591.36 $ -- $ 5,591.36
1999 9M8 921 9561 $ -- $ -- $ -- $ -- $ 56.66 $ 56.66
------------------------------------------------------------------------------------------
1999 9M8 $ -- $ -- $ -- $ -- $ 56.66 $ 56.66
</TABLE>
<PAGE> 524
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO DISTRIBUTION COMPANIES
<TABLE>
<CAPTION>
COLUMBIA COLUMBIA COLUMBIA COLUMBIA COLUMBIA
PROJECT COST GAS OF GAS OF GAS OF GAS OF GAS OF
DATE CODE GEN ELEMENT KENTUCKY OHIO MARYLAND PENNSYLVANIA VIRGINIA TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
1999 9Q0 186 $ -- $ 84.20 $ -- $ -- $ -- $ 84.20
-------------------------------------------------------------------------------------------
1999 9Q0 $ -- $ 84.20 $ -- $ -- $ -- $ 84.20
1999 951 921 9561 $ 78.72 $ 633.57 $ 22.58 $ 235.03 $ 105.85 $ 1,075.75
-------------------------------------------------------------------------------------------
1999 951 $ 78.72 $ 633.57 $ 22.58 $ 235.03 $ 105.85 $ 1,075.75
1999 GRAND TOTAL $934,168.16 $9,778,215.24 $277,878.53 $3,214,328.31 $1,594,626.48 $15,799,216.72
============================================================================================
</TABLE>
<PAGE> 525
SCHEDULE 9
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO NON-DISTRIBUTION COMPANY AFFILIATES
<TABLE>
<CAPTION>
COLUMBIA ENERGY COLUMBIA COLUMBIA GAS COLUMBIA
PROJECT COST GROUP SERVICE ENERGY TRANSMISSION ENERGY
DATE CODE GEN ELEMENT CORPORATION SERVICES COMPANY RESOURCES TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C>
1999 None 186 $ 17,547.14 $ -- $ -- $ -- $ 17,547.14
1999 None 800 9561 $ -- $ 6,340.02 $ -- $ -- $ 6,340.02
1999 None 923 9561 $ -- $ 9,650.93 $ -- $ -- $ 9,650.93
-------------------------------------------------------------------------------
1999 NONE $ 17,547.14 $ 15,990.95 $ -- $ -- $ 33,538.09
1999 B80 923 $ -- $ 24,887.22 $ -- $ -- $ 24,887.22
-------------------------------------------------------------------------------
1999 B80 $ -- $ 24,887.22 $ -- $ -- $ 24,887.22
1999 EF0 800 9561 $ -- $ 50,168.71 $ -- $ -- $ 50,168.71
-------------------------------------------------------------------------------
1999 EF0 $ -- $ 50,168.71 $ -- $ -- $ 50,168.71
1999 EQ4 186 $144,787.32 $ -- $ -- $ -- $144,787.32
-------------------------------------------------------------------------------
1999 EQ4 $144,787.32 $ -- $ -- $ -- $144,787.32
1999 FK8 923 9561 $ -- $ 14,268.79 $ -- $ -- $ 14,268.79
-------------------------------------------------------------------------------
1999 FK8 $ -- $ 14,268.79 $ -- $ -- $ 14,268.79
1999 FL8 923 9561 $ -- $ 457.86 $ -- $ -- $ 457.86
-------------------------------------------------------------------------------
1999 FL8 $ -- $ 457.86 $ -- $ -- $ 457.86
1999 HG0 814 3475 $ -- $ -- $ 33,636.35 $ -- $ 33,636.35
-------------------------------------------------------------------------------
1999 HG0 $ -- $ -- $ 33,636.35 $ -- $ 33,636.35
1999 HP0 186 $ 66,806.07 $ -- $ -- $ -- $ 66,806.07
-------------------------------------------------------------------------------
1999 HP0 $ 66,806.07 $ -- $ -- $ -- $ 66,806.07
</TABLE>
<PAGE> 526
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO NON-DISTRIBUTION COMPANY AFFILIATES
<TABLE>
<CAPTION>
COLUMBIA ENERGY COLUMBIA COLUMBIA GAS COLUMBIA
PROJECT COST GROUP SERVICE ENERGY TRANSMISSION ENERGY
DATE CODE GEN ELEMENT CORPORATION SERVICES COMPANY RESOURCES TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C>
1999 HS0 186 $ 5,855.60 $ -- $ -- $ -- $ 5,855.60
----------------------------------------------------------------------------
1999 HS0 $ 5,855.60 $ -- $ -- $ -- $ 5,855.60
1999 H30 923 9561 $ -- $ 868.45 $ -- $ -- $ 868.45
----------------------------------------------------------------------------
1999 H30 $ -- $ 868.45 $ -- $ -- $ 868.45
1999 JR0 186 $ 3,003.64 $ -- $ -- $ -- $ 3,003.64
----------------------------------------------------------------------------
1999 JR0 $ 3,003.64 $ -- $ -- $ -- $ 3,003.64
1999 P10 921 $ -- $ -- $ -- $ 55.58 $ 55.58
----------------------------------------------------------------------------
1999 P10 $ -- $ -- $ -- $ 55.58 $ 55.58
1999 R20 921 $ -- $ -- $ -- $136.91 $ 136.91
----------------------------------------------------------------------------
1999 R20 $ -- $ -- $ -- $136.91 $ 136.91
1999 R30 921 $ -- $ -- $ -- $379.18 $ 379.18
----------------------------------------------------------------------------
1999 R30 $ -- $ -- $ -- $379.18 $ 379.18
1999 R64 186 $ 51.60 $ -- $ -- $ -- $ 51.60
----------------------------------------------------------------------------
1999 R64 $ 51.60 $ -- $ -- $ -- $ 51.60
1999 R66 186 $ 43,437.26 $ -- $ -- $ -- $ 43,437.26
----------------------------------------------------------------------------
1999 R66 $ 43,437.26 $ -- $ -- $ -- $ 43,437.26
1999 5E0 923 $ -- $ 4,878.92 $ -- $ -- $ 4,878.92
----------------------------------------------------------------------------
1999 5E0 $ -- $ 4,878.92 $ -- $ -- $ 4,878.92
</TABLE>
<PAGE> 527
REPORT OF CHARGES BY INFORMATION TECHNOLOGY PROJECT NUMBERS
CHARGES FROM SSC TO NON-DISTRIBUTION COMPANY AFFILIATES
<TABLE>
<CAPTION>
COLUMBIA ENERGY COLUMBIA COLUMBIA GAS COLUMBIA
PROJECT COST GROUP SERVICE ENERGY TRANSMISSION ENERGY
DATE CODE GEN ELEMENT CORPORATION SERVICES COMPANY RESOURCES TOTAL
<S> <C> <C> <C> <C> <C> <C> <C> <C>
1999 5R0 923 $ -- $ 1,639.83 $ -- $ -- $ 1,639.83
-------------------------------------------------------------------------------
1999 5R0 $ -- $ 1,639.83 $ -- $ -- $ 1,639.83
1999 5T0 923 9561 $ -- $ 84,360.03 $ -- $ -- $ 84,360.03
-------------------------------------------------------------------------------
1999 5T0 $ -- $ 84,360.03 $ -- $ -- $ 84,360.03
1999 5U0 923 $ -- $ 1,337.45 $ -- $ -- $ 1,337.45
-------------------------------------------------------------------------------
1999 5U0 $ -- $ 1,337.45 $ -- $ -- $ 1,337.45
1999 5X0 923 9561 $ -- $ 21,045.51 $ -- $ -- $ 21,045.51
-------------------------------------------------------------------------------
1999 5X0 $ -- $ 21,045.51 $ -- $ -- $ 21,045.51
1999 7Y0 186 $ 366.25 $ -- $ -- $ -- $ 366.25
-------------------------------------------------------------------------------
1999 7Y0 $ 366.25 $ -- $ -- $ -- $ 366.25
-------------------------------------------------------------------------------
1999 GRAND TOTAL $281,854.88 $219,903.72 $ 33,636.35 $ 571.67 $535,966.62
===============================================================================
</TABLE>
<PAGE> 528
SCHEDULE 10
SSC EMPLOYEE COUNT BY AREA
AT DECEMBER 31, 1999
<TABLE>
<CAPTION>
AREA COUNT OF AREA
---- -------------
<S> <C>
SSC Executive Director 4
Finance Regulatory 114
Information Technology 109
Engineering & Consulting 150
Gas Management 48
Legal 15
-------
TOTAL NUMBER OF SSC EMPLOYEES 440
</TABLE>
**Includes active employees only - no salary continuation.
<PAGE> 529
SCHEDULE 11
COPIES OF STATE PUBLIC SERVICE COMMISSION ORDERS OR COMMUNICATIONS ADDRESSING
THE PRICING OF SSC OPERATIONS OR COST ALLOCATIONS DURING THE REPORTING PERIOD
COLUMBIA GAS OF KENTUCKY, INC. - Nothing to report
COLUMBIA GAS OF OHIO, INC. - Nothing to report
COLUMBIA GAS OF MARYLAND, INC. - Nothing to report
COLUMBIA GAS OF PENNSYLVANIA, INC. - Nothing to report
COLUMBIA GAS OF VIRGINIA, INC. - Nothing to report
