Account balances presented in the financial statements (pages 110 and 122) and on the accompanying schedules do not include AFUDC equity at the approved Rate of Return on Equity of 14% per Docket No. CP97-168 ("Mainline") and 12.99% ROE on the Tioga Lateral per Docket No. CP13-21-000. Account balances include the negotiated rate of 10.88% Return on Equity which was effective December 1, 2000 to November 30, 2015.

Utility Plant including AFUDC at approved Return on Equity Rates (page 210)			2,006,802,097
Utility Plant including AFUDC reported in Form 3Q (page 110)			1,978,420,330
Difference			28,381,767

Account balances presented in the financial statements (pages 110 and 122) and on the accompanying schedules do not include AFUDC equity at the approved Rate of Return on Equity of 14% per Docket No. CP97-168 ("Mainline") and 12.99% ROE on the Tioga Lateral per Docket No. CP13-21-000. Account balances include the negotiated rate of 10.88% Return on Equity which was effective December 1, 2000 to November 30, 2015.

Accumulated Amortization including Amortization on AFUDC at approved Return on Equity Rates (Page 210)			1,419,940,582
Accumulated Amortization including Amortization on AFUDC reported in Form 3Q (page 110)			1,397,909,342
Difference			22,031,240

Account balances presented in the financial statements (page 114 line 6) in account 403 and on the accompanying schedules do not include AFUDC equity at the approved Rate of Return on Equity of 14% per Docket No. CP97-168 ("Mainline") and 12.99% ROE on the Tioga Lateral per Docket No. CP13-21-000. Account balances include the negotiated rate of 10.88% Return on Equity which was effective December 1, 2000 to November 30, 2015.

Depreciation Expense including AFUDC at approved Return on Equity Rates			14,961,000
Depreciation Expense including AFUDC reported in Form 3Q (Page 110)			14,818,901
Difference			142,099