Schedule F(5)-4. Show the earnings per share of common stock which the claimed rate of return would yield.

Schedule F(5)-5-Show the "Times Interest Earned," before and after taxes, produced by the claimed rate of return and disclose the method of computation.

Schedule F(6)-Submit a Statement of Changes in Financial Position for the base period consisting of the 12 months of actual experience utilized in the test year and for the nine-month adjustment period.

Statement G-Gas operating revenues and sales volumes. This statement shall show the operating revenues from sales of gas and other sources classified in accordance with the operating revenue accounts prescribed by the Commission's Uniform System of Accounts, and the related volumes of gas and products. Sales and Services and related volumes shall be classified as between jurisdictional and nonjurisdictional; items which are reflected as credits to cost of service in preparing Statement A, Overall Cost of Service shall be identified. Statement G shall disclose the following, using supporting schedules as necessary.

(a) Revenues by months and the totals thereof for the 12 months of actual experience from jurisdictional sales as computed under the presently effective and proposed rates together with the differences in the annual revenues, and the actual annual revenues from the nonjurisdictional sales.

(b) Revenues by months and the totals thereof for 12 months of actual experience as adjusted for changes which are known and measurable and which are expected to be realized within the test period from jurisdictional sales as computed under the presently effective and proposed rates together with the differences in the annual revenues for the test period, and the annual revenues from the nonjurisdictional sales under the rates effective during the test period.

Each jurisdictional sale for resale, and each jurisdictional transportation service, shall be shown separately but the mainline nonjurisdictional sales and nonjurisdictional field sales may be separately grouped and the other sales may also be grouped by the classifications prescribed by the Commission's Uniform System of Accounts for Natural Gas Companies. For each revenue item shown separately, there shall be shown the points of delivery, the billing quantities for each month and their determinants or adjustments (demands, volumes, Btu content, Btu adjustment, etc.), and the maximum single day's delivery in each month if available. In the event any sale shown separately is made through more than one delivery point, and conjunctive billing is provided by the tariff, the above data may be combined for all delivery points.

Adjustments to actual period sales volumes, jurisdictional and nonjurisdictional, shall be fully and clearly explained including reference to any certificate docket authorizing changes in sales.

All penalties paid by jurisdictional customers shall be stated separately from sales

revenues.

The total jurisdictional revenues under the proposed increased rates shall be broken down to show demand revenues, commodity revenues, Btu adjustment, etc. The revenue and other data shall be grouped and totaled by rate schedules and by zones.

Credits to cost of service shall set forth the principal components comprising each of the various items which are reflected as credits to cost of service in preparing Statement A. The amounts per books, adjustments and as adjusted shall be clearly set forth.

This Statement G shall be included, in full, in the submittal to the Commission and to all State commissions having jurisdiction over the affected customers of the natural gas company. The submittal to each of the affected customers may be limited to exclude the above details by months except with respect to the gas sales to. or transportation service for, that particular customer, provided a copy of Statement G, in full, is promptly submitted to any affected customer upon such customer's request.

Statement H(1)-Operation and Maintenance expenses. This statement shall show the gas operation and maintenance expenses according to each account of the Uniform System of Accounts for Natural Gas Companies. The expenses shall be shown under appropriate columnar-headings, as follows, with subtotals for each functional classification: (a) Operation and maintenance expense by months, as booked, for the 12 months of actual experience, and the total thereof, (b) adjustments, if any, to expenses as booked, and (c) total adjusted operation and maintenance expenses claimed. Detailed explanations of the adjustments, if any, and the manner of their determination shall be supplied, specifying the month or months during which the adjustments would be applicable.

The following schedules and additional material shall be submitted as part of Statement H(1):

Schedule H(1)-1, showing the 12 months of actual experience and the adjustments thereto, by functional classifications, the separate amounts for (1) labor, and (2) materials and other charges included in each operation and maintenance expense account of the Uniform System of Accounts for Natural Gas Companies, per books and as adjusted. In the event monthly operation and maintenance expenses as presented per books reflect any special accrual or equaliza

(g) Cost of money:

Dividend rate divided by net proceeds per unit.

(h) Whether issue was offered to stockholders through subscription rights or to the public.

(i) If issue is owned by an affiliate, state name and relationship of owner.

Statement F(5)-Common stock capital. This statement shall show for each sale of common stock during the five-year period preceding the balance sheet as of the end of the 12-months' actual experience:

(a) Number of shares sold.

(b) (1) Gross proceeds at offering price. (2) Underwriters' discount or commis

sion:

Amount.

Percent gross proceeds.

(3) Proceeds to applicant. (4) Issuance expenses: Amount.

Percent gross proceeds.

(5) Net proceeds:

Offering price per share.
Net proceeds per share.

(c) Book value per share at date immediately prior to issuance:

Closing market price at latest trading date prior to date of issuance.

Latest published earnings per share available at date of issuance.

Dividend rate at date of issuance.

(d) Whether issue was offered to stockholders through subscription rights or to the public; whether common stock was issued for property or for capital stock of others.

The following schedules and additional material shall be submitted as part of Statement F(5):

Schedule F(5)-1. Submit information respecting any stock dividends, stock splits or changes in par or estated value during fiveyear period preceding date of the balance sheet and by months for the 12-month period ended that date.

Schedule F(5)-2. Submit following information on outstanding common stock for the five calendar years preceding the date of balance sheet and by months for the 12month period ended that date:

Schedule F(5)-3. If the applicant relied upon ratios or other data concerning the common stocks of other specific companies in reaching its conclusion as to a fair allowance for earnings on common equity, submit the following information to the extent available from published sources re

specting the common stock of such other companies:

(a) With respect to recent issuances, the same information as submitted under Statement F(5).

(b) With respect to outstanding issues, the same information as submitted under Schedule F(5)-2.

those specified herein shall be explained and the reasons for inclusion therein shall be given.

The following schedules and additional material shall be submitted as part of Statement E:

Schedule E-1 setting forth monthly balances for materials and supplies, prepayments, and advances in such detail as to disclose, either by subaccounts regularly maintained on the books or by analysis of the principal items included in the main account, the nature of the charges included therein.

Schedule E-2 setting forth monthly balances of material and supplies, prepayments, and advances on purchased gas for two years immediately preceding the 12 months of actual experience used in the filing.

Schedule E-3 showing the quantities and the respective costs of natural gas stored at the beginning of the test period, the input, output and balance remaining in Mcf and associated costs by months, method of pricing input, output and balance, and the claimed adjustments shall be disclosed and clearly and fully explained.

Schedule E-4 setting forth monthly balances included in Account 188, Research, development, and demonstration expenditures, separately for each project therein immediately followed and increased or reduced, as appropriate, by the applicable accumulated deferred income taxes. This schedule shall also include all related amortization for the same period.

Schedule E-5 showing the computations, cross-references and sources from which the data used in computing claimed working capital are derived.

Statement F(1)-Rate of return claimed. This statement shall show the percentage rate of return claimed and the general reasons therefor.2

Statement F(2)-This statement shall show, based upon the company's capitalization, the cost of debt capital and preferred stock capital and the return on the stock

"Where any component of the capital of the filing company is not primarily obtained through its own financing, but is primarily cbtained from a company by which the filing company is controlled, as defined in the Uniform System of Accounts, then the data required by those statements shall be submitted with respect to the debt capital, preferred stock capital and common stock capital of such controlling company or any intermediate company through which such funds have been secured. Furnish the staff a copy of the latest prospectus issued by the natural gas company, any superimposed holding company or subsidiary companies.

holder's equity resulting from the overall rate of return claimed.

Statement F(3)—Debt capital. This statement shall show the weighted average cost of debt capital based upon the following data for each class and series of long-term debt outstanding according to the balance sheet as of the end of the 12-months' actual experience and as of the end of the ninemonth period.

(a) Title.

(b) Date of issuance and date of maturity. (c) Interest rate.

(d) Principal amount of issue:

Gross proceeds.

Underwriters' discount or commission:
Amount.

Percent gross proceeds.
Issuance expense:
Amount.

Percent gross proceeds.
Net proceeds.

Net proceeds per unit. (e) Cost of money:

Yield to maturity based on the interest rate and net proceeds per unit outstanding determined by reference to any generally accepted table of bond yields. (f) If issue is owned by an affiliate, state name and relationship of owner.

(g) If the Company has acquired at a discount or premium, some part of the outstanding debt which could be used in meeting sinking fund requirements, or for other reasons, it shall show the annual amortization of the discount or premium, for each series of debt from the date of reacquisition, over the remaining life of the debt being retired and separately show the total discount and premium, as a result of such amortization, applicable to the test period.

Statement F(4)-Preferred stock capital. This statement shall show the weighted average cost of preferred stock capital based upon the following data for each class and series of preferred stock outstanding according to the balance sheet as of the end of the 12-months' actual experience and as of the end of the nine-month period. (a) Title.

(b) Date of issuance.

(c) If callable, call price.

(d) If convertible, terms of conversion. (e) Dividend rate.

(f) Par or stated amount of issue: Gross proceeds.

Underwriters' discount or commission: Amount.

Percent gross proceeds. Issuance expenses: Amount.

Percent gross proceeds. Net proceeds.

Net proceeds per unit.

(g) Cost of money:

Dividend rate divided by net proceeds per unit.

(h) Whether issue was offered to stockholders through subscription rights or to the public.

(i) If issue is owned by an affiliate, state name and relationship of owner.

Statement F(5)-Common stock capital. This statement shall show for each sale of common stock during the five-year period preceding the balance sheet as of the end of the 12-months' actual experience:

(a) Number of shares sold.

(b) (1) Gross proceeds at offering price. (2) Underwriters' discount or commis

sion:

Amount.

Percent gross proceeds.

(3) Proceeds to applicant. (4) Issuance expenses: Amount.

Percent gross proceeds.

(5) Net proceeds:

Offering price per share.
Net proceeds per share.

(c) Book value per share at date immediately prior to issuance:

Closing market price at latest trading date prior to date of issuance.

Latest published earnings per share available at date of issuance.

Dividend rate at date of issuance.

(d) Whether issue was offered to stockholders through subscription rights or to the public; whether common stock was issued for property or for capital stock of others.

The following schedules and additional material shall be submitted as part of Statement F(5):

Schedule F(5)-1. Submit information respecting any stock dividends, stock splits or changes in par or estated value during fiveyear period preceding date of the balance sheet and by months for the 12-month period ended that date.

Schedule F(5)-2. Submit following information on outstanding common stock for the five calendar years preceding the date of balance sheet and by months for the 12month period ended that date:

Schedule F(5)-3. If the applicant relied upon ratios or other data concerning the common stocks of other specific companies in reaching its conclusion as to a fair allowance for earnings on common equity, submit the following information to the extent available from published sources re

specting the common stock of such other companies:

(a) With respect to recent issuances, the same information as submitted under Statement F(5).

(b) With respect to outstanding issues, the same information as submitted under Schedule F(5)-2.

Schedule F(5)-4. Show the earnings per share of common stock which the claimed rate of return would yield.

Schedule F(5)-5-Show the "Times Interest Earned," before and after taxes, produced by the claimed rate of return and disclose the method of computation.

Schedule F(6)-Submit a Statement of Changes in Financial Position for the base period consisting of the 12 months of actual experience utilized in the test year and for the nine-month adjustment period.

Statement G-Gas operating revenues and sales volumes. This statement shall show the operating revenues from sales of gas and other sources classified in accordance with the operating revenue accounts prescribed by the Commission's Uniform System of Accounts, and the related volumes of gas and products. Sales and Services and related volumes shall be classified as between jurisdictional and nonjurisdictional; items which are reflected as credits to cost of service in preparing Statement A, Overall Cost of Service shall be identified. Statement G shall disclose the following, using supporting schedules as necessary.

(a) Revenues by months and the totals thereof for the 12 months of actual experience from jurisdictional sales as computed under the presently effective and proposed rates together with the differences in the annual revenues, and the actual annual revenues from the nonjurisdictional sales.

(b) Revenues by months and the totals thereof for 12 months of actual experience as adjusted for changes which are known and measurable and which are expected to be realized within the test period from jurisdictional sales as computed under the presently effective and proposed rates together with the differences in the annual revenues for the test period, and the annual revenues from the nonjurisdictional sales under the rates effective during the test period.

Each jurisdictional sale for resale, and each jurisdictional transportation service, shall be shown separately but the mainline nonjurisdictional sales and nonjurisdictional field sales may be separately grouped and the other sales may also be grouped by the classifications prescribed by the Commission's Uniform System of Accounts for Natural Gas Companies. For each revenue item shown separately, there shall be shown the points of delivery, the billing quantities for each month and their determinants or adjustments (demands, volumes, Btu content, Btu adjustment, etc.), and the maximum single day's delivery in each month if available. In the event any sale shown separately is made through more than one delivery point, and conjunctive billing is provided by the tariff, the above data may be combined for all delivery points.

Adjustments to actual period sales volumes, jurisdictional and nonjurisdictional, shall be fully and clearly explained including reference to any certificate docket authorizing changes in sales.

All penalties paid by jurisdictional customers shall be stated separately from sales

revenues.

The total jurisdictional revenues under the proposed increased rates shall be broken down to show demand revenues, commodity revenues, Btu adjustment, etc. The revenue and other data shall be grouped and totaled by rate schedules and by zones.

Credits to cost of service shall set forth the principal components comprising each of the various items which are reflected as credits to cost of service in preparing Statement A. The amounts per books, adjustments and as adjusted shall be clearly set forth.

This Statement G shall be included, in full, in the submittal to the Commission and to all State commissions having jurisdiction over the affected customers of the natural gas company. The submittal to each of the affected customers may be limited to exIclude the above details by months except with respect to the gas sales to. or transportation service for, that particular customer, provided a copy of Statement G, in full, is promptly submitted to any affected customer upon such customer's request.

Statement H(1)-Operation and Maintenance expenses. This statement shall show the gas operation and maintenance expenses according to each account of the Uniform System of Accounts for Natural Gas Companies. The expenses shall be shown under appropriate columnar-headings, as follows, with subtotals for each functional classification: (a) Operation and maintenance expense by months, as booked, for the 12 months of actual experience, and the total thereof, (b) adjustments, if any, to expenses as booked, and (c) total adjusted operation and maintenance expenses claimed. Detailed explanations of the adjustments, if any, and the manner of their determination shall be supplied, specifying the month or months during which the adjustments would be applicable.

The following schedules and additional material shall be submitted as part of Statement H(1):

Schedule H(1)-1, showing the 12 months of actual experience and the adjustments thereto, by functional classifications, the separate amounts for (1) labor, and (2) materials and other charges included in each operation and maintenance expense account of the Uniform System of Accounts for Natural Gas Companies, per books and as adjusted. In the event monthly operation and maintenance expenses as presented per books reflect any special accrual or equaliza