Schedule Page: 102 Line No.: 1 Column: d
ONEOK Inc., also owns all outstanding common units of EnLink Midstream Partners, LP, EnLink Midstream, LLC also owns 99.999% limited partner interest and 0.001% general partner interest in EnLink Midstream Operating, LP, which in turn owns 100% limited partner interest in the respondent.

.....

			December 31, 2025			December 31, 2024
Distributions to Parent			$	(13,339,159)		$	(14,460,982)
Net Current Tax Payable Included in Retained Earnings (Note 1)			6,686,750			9,020,357
TOTAL Appropriations of Retained Earnings			$	(6,652,409)		$	(5,440,625)
(Note 1) Current Tax Payable Included in Retained Earnings - As a limited liability company, we do not directly pay federal income tax. Our taxable income or loss is included in the federal income tax returns of our parent. However, the FERC establishes the method of accounting for income taxes, which permitted the accrual of income taxes on a pass-through entity. In our balance sheet, our income tax liabilities have been calculated as if we were filing a separate return. Current tax payable is relieved through retained earnings as a settlement with our parent.

See Note G in 122.1 Notes to Financial Statements for additional information on the prior period adjustment.

			December 31, 2025
Increase/(Decrease) in Accounts Payable			$	9,251
Increase/(Decrease) in Taxes Accrued			(2,595)
Increase/(Decrease) in Miscellaneous and Accrued Liabilities			2,333,183
Total			$	2,339,839

			December 31, 2024
Increase/(Decrease) in Accounts Payable			$	(160,240)
Increase/(Decrease) in Taxes Accrued			28,876
Increase/(Decrease) in Customer Deposits			20,000
Increase/(Decrease) in Miscellaneous and Accrued Liabilities			377,110
Total			$	265,746

The allowance for funds used during construction (AFUDC) computation is not based on Viking Gas Transmission Company's (.....) financial statement balances. The actual AFUDC calculation is based on the cost of debt, capital structure, forecasted short-term borrowings and average forecasted CWIP balances of ONEOK, Inc. The cost rate of common equity is the most recent rate granted for common equity in a VGT proceeding.

The following components of deferred income taxes could be included in the development of jurisdictional recourse rates:
												December 31, 2022
Regulatory liability - 2017 Federal tax rate decrease pure gross-up												$	2,615,655
Employee benefits & other accrued liabilities												1,044,270
Total												$	3,659,925

The following components of deferred income taxes could be included in the development of jurisdictional recourse rates:

December 31, 2023

Regulatory liability - 2017 Federal tax rate decrease pure gross-up

$

—

Employee benefits & other accrued liabilities

—

Total

$

—

Account 223 “Advances from associated companies” had balances of zero and $45.2 million as of December 31, 2023 and 2022, respectively. In January 2022, we entered into a long-term promissory note with the Partnership for a revolving line of credit which amended our previous note to increase our maximum principal amount to $200 million from $100 million and extended the term of the note to December 31, 2027. In March 2023, we repaid the long-term promissory note with the Partnership in full. The annual interest rate charged on the long-term debt payable to the Partnership was 5.50% for the three months ended March 31, 2023, and 5.48% for the year ended December 31, 2022. Total interest paid to the Partnership was $0.6 million and $2.8 million for the years ended December 31, 2023 and 2022, respectively.

			Current Year						Annual Interest Rate
Associated Companies Interest Expense - Long Term Debt			$	621,456					5.50%
Associated Companies Interest Expense - Other			343,144						5.34%
Total in Account 430			$	964,600

On December 22, 2017, the Tax Cuts and Jobs Act was signed into law. The Tax Cuts and Jobs Act made extensive changes to the U.S. tax laws and includes provisions that, beginning in 2018, reduced the U.S. Corporate tax rate from 35 percent to 21 percent. We administratively recorded regulatory liabilities associated with the revaluation of our deferred taxes due to the reduction in the corporate tax rate. In July 2020, the FERC approved our Stipulation and Offer of Settlement (the Settlement) on our rate proceeding under Section 4 of the Natural Gas Act of 1938. As part of the Settlement, reversal of the revaluation of excess tax reserve, through a normalization method of accounting over a period of 23 years, began in January 2020.

			Annual Interest Rate
Associated Companies Interest Expense - Long Term Debt			5.48%

			Annual Interest Rate
Associated Companies Interest Expense - Other			3.33%

The FERC publishes interest rates, on a quarterly basis, used in calculating refunds to customers. The interest rates in 2023 are as follows:
			Annual Interest Rate
1st Quarter			6.31%
2nd Quarter			7.50%
3rd Quarter			8.02%
4th Quarter			8.35%

Deferred in account 186 at beginning and end of year.

Accounts charged or credited: 408,850,852,856,857,859,860,863,867,921,923,924,925,926,928,930,931

Schedule Page: 358 Line No: 19 Column : d
ONEOK, Inc. and its affiliates provide a variety of services to us under the Services Agreement, including cash management and financial services, employee benefits provided through ONEOK’s benefit plans, legal and administrative services, insurance and office space leased in ONEOK’s headquarters building and other field locations. Where costs are specifically incurred on behalf of us, the costs are billed directly to us by ONEOK. In other situations, the costs may be allocated to us through a variety of methods, depending upon the nature of the expense and activities. For example, a service that applies equally to all employees is allocated based upon the number of employees; however, an expense benefiting the consolidated company but having no direct basis for allocation is allocated by the modified Distrigas method, a method using a combination of ratios that include gross plant and investment, operating income and payroll expense. It is not practicable to determine what these general overhead costs would be on a stand-alone basis. All costs directly charged or allocated to us are included in our Statement of Income.

Single Day Peak Date: January 22, 2026

Consecutive Three-Day Peak Date: January 22-24, 2026