Distributions to members			$	(74,900,000)

Distributions to members			$	(75,700,000)

Debt, discount and expense			$	27,375
Regulatory commission expense (ACA)			480,019
Utility plant			49,000
Total			$	556,394

Debt, discount and expense			$	60,269
Regulatory commission expense (ACA)			509,502
Utility plant			49,001
Total			$	618,772

Significant non-cash transactions:
Estimated cash out imbalance			$	(1,343,549)

Significant non-cash transactions:
Estimated cash out imbalance			$	5,148,477

Significant non-cash transactions:
Deemed contribution of taxes accrued			$	50,025,544

Significant non-cash transactions:
Deemed contribution of taxes accrued			$	—

Other regulatory assets - fuel tracker			$	(46,206,435)
Other regulatory assets - other			—
Total			$	(46,206,435)

Other regulatory assets - fuel tracker			$	(2,099,447)
Other regulatory assets - other			—
Total			$	(2,099,447)

Other regulatory liabilities - fuel tracker			$	(778,524)
Other regulatory liabilities - other			$	88,872
Total			$	(689,652)

Other regulatory liabilities - other			$	355,880

Other current assets - other			$	(4,164,821)
Other current liabilities - other			29,552
Other deferred charges and liabilities (net)			(3,145,517)
Other accumulated provision for rate refunds			$	(1,609,621)
Total			$	(8,890,407)

Other current assets - other			(1,683,539)
Other current liabilities - other			263,374
Other deferred charges and liabilities (net)			(2,083,477)
Total			$	(3,503,642)

Significant non-cash transactions:
CWIP accruals			$	(14,373,825)
CWIP retainage			725,796

Significant non-cash transactions:
CWIP accruals			$	930,113
CWIP retainage			(2,258,981)

Cash received for excess of sold scrap materials			$	—

Cash received for excess of sold scrap materials			$	2,784

Significant non-cash transactions:
Distribution of intercompany advance receivable			$	—

Significant non-cash transactions:
Distribution of intercompany advance receivable			$	—

Contributions in aid of construction			$	—

Contributions in aid of construction			$	2,084,278

Distributions to members			$	(74,900,000)

Distributions to members			$	(75,700,000)

Docket No. CP04-67-000 issued June 2, 2004.

Docket No. RM02-7-000, Order No. 631 issued April 9, 2003.

ASC 980-710-25, "Accounting for the Effects of Certain Types of Regulation" contains discussion of the regulatory accounting implications of recording accrued vacation under ASC 710-10-2.

Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).

Docket No. RM95-4-000 Order 581 issued September 28, 1995.

Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.

Docket No. RM95-4-000 Order 581 issued September 28, 2015.

Docket No RP11-2308-000

Relates to the establishment of a regulatory liability as a result of the U.S. tax reform legislation dated December 22, 2017.

Algonquin Gas Transmission estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.

Cashout receipts			5,052,964
Linepack receipts			55,623
Total			5,108,587

Cashout receipts			590,723
Linepack receipts			43,832
Total			634,555

366,567,280 Dths are the only volumes subject to ACA surcharges.

146,118,381 Dths are the only volumes subject to ACA surcharges.

Auction gas			—
Cashout delivery			385,970
Construction gas loss			—
Heater fuel and M&R fuel			21,837
Linepack delivery			65,923
O&M gas loss			3,783
Warehouse fuel			100
Total			477,613

Auction gas			—
Cashout delivery			385,970
Construction gas loss			—
Heater fuel and M&R fuel			9,212
Linepack delivery			19,616
O&M gas loss			2,481
Warehouse fuel			50
Total			417,329

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

M&R Fuel			4,311
O&M gas loss			386
Warehouse fuel			25
Total			4,722

M&R Fuel			3,330
O&M gas loss			900
Warehouse fuel			25
Total			4,255

M&R Fuel			1,571
O&M gas loss			1,195
Warehouse fuel			—
Total			2,766

Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.

Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.

Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.