Lou, Per your request here are the appropriate coding strings for you and those that you would like to have access for aggregating costs associated with perfecting the ROW and associated professional costs. I hope this is what you are looking for, if I can be of further assistance please advise. Tim Project Definition C.015000 - Northern Natural Gas Coding Information Cost Element WBS Element Description 52501500 C.015000.03.09.50.01 Banking - Outside Services 52507000 C.015000.03.09.50.02 Legal - Outside Services 52507700 C.015000.03.09.50.03 Accounting - Outside Services 52508000 C.015000.03.09.50.04 ROW - Outside Services 52501500 C.015000.03.09.51 Bank Advisory Fees 52004500 C.015000.03.09.52 Other General Expenses Project Definition C.015001 - Transwestern Pipeline Coding Information Cost Element WBS Element Description 52501500 C.015001.03.09.50.01 Banking - Outside Services 52507000 C.015001.03.09.50.02 Legal - Outside Services 52507700 C.015001.03.09.50.03 Accounting - Outside Services 52508000 C.015001.03.09.50.04 ROW - Outside Services 52501500 C.015001.03.09.51 Bank Advisory Fees 52004500 C.015001.03.09.52 Other General Expenses

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Coding Structure for Revolver Costs