Twelve Months Ending December 31, 2018 Base Year: Twelve Months Ending December 31, 2016

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Twelve Months Ending December 31, 2018 Base Year: Twelve Months Ending December 31, 2016 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016 MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS 170 IAC Description Part Schedules of net charges by category or account for 4 1-5-8(a)(17) each affiliated company for services rendered during the test year, including the following: (A) An explanation of the nature of services 1-5-8(a)(17)(A) 4 provided (B) An explanation of the basis or pricing 1-5-8(a)(17)(B) 4 methodology for charges (C) If charges are allocated, for each type of 4 charge allocated, the following: (i) a detailed 1-5-8(a)(17)(C) explanation of the allocation methodology used, and (ii) the specific allocation factors used. The monthly amounts of injury and damage for the 1-5-8(a)(18) 4 test year, including the following: 1-5-8(a)(18)(A) (A) Claims paid by the utility 4 1-5-8(a)(18)(B) (B) Expense accrued 4 If applicable, test year data applicable to each DSM 1-5-8(a)(19) 4 program of the utility, including the following: 1-5-8(a)(19)(A) (A) a description of the DSM program conducted 4 1-5-8(a)(19)(B) (B) costs related to the program 4 1-5-8(a)(19)(C) (C) the accounting treatment of the costs 4 (D) reference to the applicable commission 1-5-8(a)(19)(D) 4 orders, if any, regarding each DSM program Expenditures incurred by the utility during the test 4 year and amounting to more than ten thousand 1-5-8(a)(20) dollars ($10,000) to an individual payee for (A) outside services, (B) consulting services, or (C) legal services. -7- NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016 MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS 170 IAC Description Part A schedule of all charitable and civic contributions 1-5-8(a)(21) 4 recorded to utility operations during the test year A schedule of all research and development 4 1-5-8(a)(22) expenditures incurred during the test year and recorded to utility operations A schedule of (A) trade, (B) social, and (C) service 4 1-5-8(a)(23) organization memberships paid during the test year and recorded to utility operations. A schedule of estimated rate case expenses, 4 including supporting detail, for the following: (A) 1-5-8(a)(24) outside services to be rendered and (B) the expected costs of those services Regarding advertising recorded to utility operations 4 during the test year, the following: (A) a schedule of expenditures by the utility, and (B) representative 1-5-8(a)(25) samples of the advertising by major media category, including, but not limited to, the following: (i) television; (ii) radio; (ii) newspaper. The schedule required by subdivision (25) shall 4 1-5-8(a)(26) identify expenditures by the following subject matters: 1-5-8(a)(26)(A) (A) Public health and safety 4 1-5-8(a)(26)(B) (B) Conservation 4 (C) an Explanation of rates, billing practices, and 1-5-8(a)(26)(C) 4 other administrative matters 1-5-8(a)(26)(D) (D) Other advertising programs 4 A description of the utility's methodology for 4 1-5-8(a)(27) capitalizing construction overheads during the test year -8- NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016 MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS 170 IAC Description Part A description of the allocation methodology of 4 1-5-8(a)(28) multiutility common expenses that are allocated to the utility in the rate proceeding covered by this rule A schedule of amounts of taxes other than income 4 1-5-8(a)(29) taxes recorded to utility operations during the test year for the following categories: 1-5-8(a)(29)(A) (A) Social Security 4 1-5-8(a)(29)(B) (B) Unemployment 4 1-5-8(a)(29)(C) (C) Public utility fee 4 1-5-8(a)(29)(D) (D) Property 4 1-5-8(a)(29)(E) (E) Utility receipts tax 4 1-5-8(a)(29)(F) (F) other revenue related 4 1-5-8(a)(29)(G) (G) other 4 A schedule of book value and taxing authority 4 assessed value for the determination of real and 1-5-8(a)(30) personal property tax for the following: (A) the test year and, (B) to the extent reasonably available, the latest information subsequent to the test year A schedule of the following: (A) deferred tax 4 balances of the utility at the (i) beginning and (ii) end 1-5-8(a)(31) of the test year, and (B) net provisions and paybacks during the test year Computations showing the deferred income taxes of 4 the utility derived by using accelerated tax 1-5-8(a)(32) depreciation with separate computations provided for the following: (A) state income taxes and (B) federal income taxes -9- NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016 MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS 170 IAC Description Part A reconciliation of any difference between (A) the 4 deferred tax balance, as shown as (i) a reduction to 1-5-8(a)(33) rate base or (ii) cost-free capital; and (B) the deferred tax balance of the utility as shown on the balance sheet A schedule showing the breakdown of accumulated 4 investment tax credits of the utility, including a 1-5-8(a)(34) description of the methodology used to write off the unamortized balances Supporting working papers for the development of 4 the state and federal composite income tax rate used 1-5-8(a)(35) by the utility during the test year to defer income tax expense. The calculation of the interest deduction used by the 1-5-8(a)(36) 4 utility to compute income taxes. In addition to the information listed in subsection 4 (a), an electric utility shall submit the following 1-5-8(b) information related to electric generating facility maintenance by station: (1) actual and budgeted maintenance costs 1-5-8(b)(1) 4 during the test year (2) budgeted maintenance schedule for the test 1-5-8(b)(2) 4 year and any future period or periods as available -10- NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016 170 IAC Description 1-5-8(a)(17)(A) Schedules of net charges by category or account for each affiliated company for services rendered during the test year, including the following: (A) An explanation of the nature of services provided MSFR 0571 170 IAC 1-5-8(a)(17)(A) Name of Respondent Date of Report Year of Report An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC 2016/Q4 SERVICE COMPANY 1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000 2. Sum under a description "Other", all of the aforementioned goods and services amounting to $250,000 or less. 3. Total under a description of "Total", the total of all of the aforementioned goods and services. 4. Where the amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation Line No. Account(s) Amount(s) Description of Name of Charged or Charged or Good or Service Associated/Affiliated Company Credited Credited (a) (b) (c) (d) 1 Non-Power Goods or Services Provided by Affiliated Companies 2 3 Donations NiSource Corporate Service Company 426.1 149,379 4 Penalties NiSource Corporate Service Company 426.3 113 5 Political contributions NiSource Corporate Service Company 426.4 63 6 Other deductions NiSource Corporate Service Company 426.5 1,368 7 Other interest expense NiSource Corporate Service Company 431 6,720 8 Customer records and collection expenses NiSource Corporate Service Company 903 2,091,522 9 Information and instructional advertising expenses NiSource Corporate Service Company 909 242,566 10 Misc cust serv and information NiSource Corporate Service Company 910 143,898 11 Demonstrating and selling expenses NiSource Corporate Service Company 912 144,211 12 Advertising expenses NiSource Corporate Service Company 913 124,112 13 Adminstrative and general salaries (1) NiSource Corporate Service Company 920 51,783,332 14 Office supplies and expenses NiSource Corporate Service Company 921 3,198,336 15 Outside services employed (2) NiSource Corporate Service Company 923 60,187,834 16 Injuries and damages NiSource Corporate Service Company 925 1,517,429 17 General advertising expenses NiSource Corporate Service Company 930.1 76,579 18 Miscellaneous general expenses NiSource Corporate Service Company 930.2 360,091 19 Rent expenses NiSource Corporate Service Company 931 5,044,693 20 Maintenance of general plant NiSource Corporate Service Company 932 6,428,250 21 Contsruction work in progress (3) NiSource Corporate Service Company 107 19,730,266 22 Preliminary survey and investigation charges NiSource Corporate Service Company 183 81,257 23 NiSource Corporate Service Company Total 151,312,019 24 25 Interest on debt to associated companies NiSource Finance Company 430 66,879,556 26 Interest and dividend income NiSource Finance Company 419 (991,187) 27 NiSource Finance Company Total 65,888,369 28 29 Property insurance NiSource Insurance Corporation 924 803,578 30 Injuries and damages NiSource Insurance Corporation 925 5,713,196 31 Employee pensions and benefits NiSource Insurance Corporation 926 1,682,533 32 NiSource Insurance Corporation Total 8,199,307 33 34 Rents NiSource Development Company 931 3,273,173 35 NiSource Development Company Total 3,273,173 36 37 Employee pensions and benefits NiSource 926 1,458,358 38 NiSource Total 1,458,358 39 40 Non-Power Goods or Services Provided for Affiliated Companies 41 42 Financing services NIPSCO Accounts Receivable Corp.
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