Spreadsheet: tracy_geaccone__40390__EMNNG02PL
Sheet: DeferredTax

PRINT: PAGE1 |  |  |  |  |  |  |  |  |  |  |  | PRINT: PAGE2 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | PRINT: PAGE3
 |  |  |  | DEFERRED TAX ITEMS
 |  |  |  |  | ACTUAL  Y-T-D |  | CURRENT |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2001 |  |  |  |  |  | December, 200?
 |  |  |  | EVENT |  |  | MONTH | REVISED |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Prelim. | 3rd | Final | [NAME] |  |  |  | November | Third | [NAME]
C/NC | (Increase) / Decrease to Current Taxable Income |  |  | CODE | 2/02 | 1/02 | ACTUAL | PLAN | [NAME] |  |  |  |  |  |  |  | JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC |  |  |  |  |  |  |  |  |  | Plan | CE '01 | Plan | 3rd C.E. | Plan |  | Actual | Forecast | C.E. | Forecast | C.E.
C | Other |  |  | ?????? | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
C | Other PGA |  |  | 144003 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Depreciation / Amortization - Book |  | L | 100101 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -47264 | 0 |  |  |  | 0 | 0 | -4405
NC | - Tax |  |  | 111010 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 6169 | 6169 | 6168 | 6169 | 6169 | 6168 | 6169 | 6169 | 6168 | 6169 | 6169 | 6168 |  |  |  |  |  |  |  |  |  |  | 74850 | 0 |  |  |  | 0 | 0 | 3734
NC | Asset Removal Costs |  |  | 113003 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 333 | 333 | 334 | 333 | 333 | 334 | 333 | 333 | 334 | 333 | 333 | 334 |  |  |  |  |  |  |  |  |  |  | 6000 | 0 |  |  |  | 0 | 0 | 0
NC | Capitalized Interest |  |  | 114002 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | -1000 | 0 |  |  |  | 0 | 0 | -3500
NC | CIAC - Utility |  |  | 114004 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2000 | 0 |  |  |  |  |  |  |  |  |  |  | -3000 | 0 |  |  |  | 0 | 0 | -3015
NC | AFUDC Gross-Up |  |  | 114019 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 849 | 0 |  |  |  | 0 | 0 | 1018
NC | Amortization of Regulatory Costs |  | L | 115005 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 311 | 0 |  |  |  | 0 | 0 | -119
NC | AFUDC Amortization |  |  | 115019 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -78 | 0 |  |  |  | 0 | 0 | -5
NC | IMP Amortization |  | L | 115020 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 736 | 0 |  |  |  | 0 | 0 | 393
NC | Customer Prepayments (Mobil Issue) |  |  | 142013 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -125
NC | Fuel / UAF Loss Deferral (Pre PRA) |  | L | 143022 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -2617 | 0 |  |  |  | 0 | 0 | 0
NC | Regulatory Reserve - Litigation   (NOT LINKED PRESENTLY) |  |  | 143024 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 2500
NC | Equivalent Unit Risk Deferral / Recovery |  | L | 143026 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 38909 | 0 |  |  |  | 0 | 0 | 0
NC | PRA (Gain) / Loss on Fuel / UAF Deferral |  |  | 143027 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 10611 | 0 |  |  |  | 0 | 0 | 1000
NC | FERC [NAME] (ACA - Amortization) |  | L | 144002 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -2870 | 0 |  |  |  | 0 | 0 | -312
NC | ACA Payment |  |  | " | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2880 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 2737 | 0 |  |  |  | 0 | 0 | 0
NC | Deferred Regulatory Expenditures |  |  | 144007 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Transport Rate Case Reserve |  | L | 144004 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Other Regulatory Reserve Issues |  | L | 144009 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -271 | 0 |  |  |  | 0 | 0 | 1143
NC | South Georgia Adjustment (Net) |  | L | 144012 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -32 | 0 |  |  |  | 0 | 0 | 365
NC | Reverse Auction 1 - Billings / Carrying Charges |  | L | 144026 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -627 | 0 |  |  |  | 0 | 0 | -1411
NC | - Payment Amortization |  |  | 144034 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 7200 | 0 |  |  |  | 0 | 0 | 808
NC | Stranded 858 - Normal Activity |  | L | 144032 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -5 | 0 |  |  |  | 0 | 0 | -162
NC | Stranded 858 Reverse Auction (R.A.) |  | L | 144028 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -31
NC | GSR - 10% Commodity Billings Only |  | L | 144031 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -25
NC | GSR R.A. - Billings / Carrying Charges |  | L | 144035 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 222 | 0 |  |  |  | 0 | 0 | 199
NC | Reverse Auction 2 - Billings / Carrying Charges |  | L | 144036 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -209 | 0 |  |  |  | 0 | 0 | -187
NC | - Payment Amortization |  |  | 144037 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 |  |  |  |  |  |  |  |  |  |  | 960 | 0 |  |  |  | 0 | 0 | 96
NC | Reverse Auction 3 - Billings / Carrying Charges / Amortization |  | L | 144038 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -484
NC | Order 528 - Billings / Carrying Charges |  | L | 144040 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -218
NC | [NAME] |  | L | 144050 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -202 | 0 |  |  |  | 0 | 0 | -287
NC | System Balancing Agreement (SBA) |  | L | 144051 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 462 | 0 |  |  |  | 0 | 0 | -25
NC | Book Gain / (Loss) on Asset Sales |  | L | 151001 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2853 | 0 |  |  |  | 0 | 0 | 0
NC | Tax (G) / L on Asset Sales - Mops (6/02) |  |  | 151002 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  | 0 | -5600 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | - East Leg (12/02) |  |  | " | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | -3868 | 0 |  |  |  | 0 | 0 | -2785
NC | - Other (???) |  |  | " | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -5000 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -5000
NC | Premium on Reacquired Debt from Corporate |  | L | 155002 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -457 | 0 |  |  |  | 0 | 0 | -42
NC | Severance & Relocation Recovery |  | L | 161007 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -1519 | 0 |  |  |  | 0 | 0 | 250
NC | Other (Was Uncollectible Accts Recovery until 6/00) |  | L | 164014 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | FAS 106 Benefits Amortization |  | L | 161002 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -1027 | 0 |  |  |  | 0 | 0 | 0
NC | 2223 Dodge Street Amortization |  | L | 133011 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -378 | 0 |  |  |  | 0 | 0 | 0
NC | Mark to Market |  |  | 156001 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1000 | 0 |  |  |  |  |  |  |  |  |  |  | -844 | 0 |  |  |  | 0 | 0 | 0
NC | Pipe Recoating |  | L | 174011 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -314 | 0 |  |  |  | 0 | 0 | -16
NC | Bad Debt Expense / TIS Adjustments for Jan. & Feb. |  | L | 176003 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Operation Information Costs Amortization |  | L | 177038 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -278 | 0 |  |  |  | 0 | 0 | -46
NC | Ad Valorem Taxes |  | L | 195131 | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
 | Total - Current
 | - Noncurrent
 | Total Basis
 | Current Deferred
 | Non-Current Deferred
 | Subtotal Deferred Tax
 | Adjustments (Net of Tax)
NC | Investment Tax Credit / Rounding |  |  |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | -4 | -4 | -4 | -4 | -4 | -4 | -4 | -4 | -4 | -4 | -4 | -4 |  |  |  |  |  |  |  |  |  |  | -46 | 0 |  |  |  | 0 | 0 | 0
NC | Other |  |  |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | -37
NC | Subsidiaries Taxes - Black Marlin (Co.53K) |  |  |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | -9 | -9 | -9 | -9 | -9 | -10 | -9 | -9 | -9 | -9 | -9 | -9 |  |  |  |  |  |  |  |  |  |  | -109 | 0 |  |  |  | 0 | 0 | 0
NC | - Trailblazer (Co.183) |  |  |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | -1029 | 0 |  |  |  | 0 | 0 | -112
NC | Amended 1996-199? Tax Return Adjustments |  | Cash Flow Link |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Excess Deferred Taxes (FAS 109 Payback to Corp.) B.S. Item |  | Cash Flow Link |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | 2001 Tax Return Adjustment - Federal (Oct.) & State (Nov.) |  | Cash Flow Link |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | -12200 | 0 |  |  |  | 0 | 0 | 0
NC | Excess Deferred Income Taxes |  | Cash Flow Link |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Other |  | Cash Flow Link |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
NC | Hyperion Entry / Reversal |  |  |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  |  |  |  |  |  | 0 | 0 |  |  |  | 0 | 0 | 0
 | TOTAL DEFERRED TAXES
 | TOTAL DEFERRED - CURRENT
 | -  NON-CURRENT
 |  |  |  |  |  |  |  |  |  |  |  | [NAME] (*)
 |  |  |  |  |  |  |  |  |  |  |  | Surcharge Data (Other Rev. / Adjust / Other Income / Int. & Deduct. Files)
 |  |  |  |  |  |  |  |  |  |  |  |  | * Reverse Auction 1 Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Reverse Auction 1
 |  |  |  |  |  |  |  |  |  |  |  |  | * Reverse Auction 2 Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Reverse Auction 2
 |  |  |  |  |  |  |  |  |  |  |  |  | * Reverse Auction 3 Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Reverse Auction 3
 |  |  |  |  |  |  |  |  |  |  |  |  | * Stranded 858 Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Stranded 858
 |  |  |  |  |  |  |  |  |  |  |  |  | * Stranded 858 R.A. Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Stranded 858 R.A.
 |  |  |  |  |  |  |  |  |  |  |  |  | * [NAME] (10% Commodity Only)
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - GSR 10% Commodity Only
 |  |  |  |  |  |  |  |  |  |  |  |  | * Order 528 Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Order 528
 |  |  |  |  |  |  |  |  |  |  |  |  | * GSR R.A. Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - GSR R.A.
 |  |  |  |  |  |  |  |  |  |  |  |  | * Carlton Resolution Tracker / Discount Issue / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Carlton Resolution
 |  |  |  |  |  |  |  |  |  |  |  |  | * System Balancing Agreement Tracker / No Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - SBA
 |  |  |  |  |  |  |  |  |  |  |  |  | * Kansas Ad Valorem Tax Tracker / Carrying Charges
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | -21 | -19 | -21 | -21 | -21 | -21 | -22 | -22 | -21 | -22 | -22 | -22
 |  |  |  |  |  |  |  |  |  |  |  |  | Total (Over) / Under Recovery - Kansas Ad Valorem Tax
 |  |  |  |  |  |  |  |  |  |  |  | Reserve Issues
 |  |  |  |  |  |  |  |  |  |  |  |  | * Transport - Rate Case Issues (Incl. Interest Accrual) Only
 |  |  |  |  |  |  |  |  |  |  |  |  | - Other Items
 |  |  |  |  |  |  |  |  |  |  |  |  | * Other Deductions - Reserve Building / Reversals
 |  |  |  |  |  |  |  |  |  |  |  |  | - Miscellaneous
 |  |  |  |  |  |  |  |  |  |  |  |  | * Other Revenue - DDVC / Misc. Reserve Activity
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  | Regulatory Amortization / O&M / DD&A
 |  |  |  |  |  |  |  |  |  |  |  |  | * Regulatory Commission Expense
 |  |  |  |  |  |  |  |  |  |  |  |  | * ACA Amortization
 |  |  |  |  |  |  |  |  |  |  |  |  | * O.I. Amortization (O&M Item)
 |  |  |  |  |  |  |  |  |  |  |  |  | * FAS 106 Benefits Amortization (O&M 1-10/98, [NAME]. Amort. 11& 12/98)
 |  |  |  |  |  |  |  |  |  |  |  |  | * 2223 Dodge Street Amortization
 |  |  |  |  |  |  |  |  |  |  |  |  | * Severance Relocation Amortization
 |  |  |  |  |  |  |  |  |  |  |  |  | * Uncollectible Accounts Amortization (NOT MAPPED TO ABOVE LINE ITEM)
 |  |  |  |  |  |  |  |  |  |  |  |  | * Fuel / UAF Amortization (Pre PRA)
 |  |  |  |  |  |  |  |  |  |  |  |  | * Equivalent Unit Risk Amortization
 |  |  |  |  |  |  |  |  |  |  |  |  | * IMP Amortization
 |  |  |  |  |  |  |  |  |  |  |  |  | * Pipe Recoating (DD&A - Amortization Item)
 |  |  |  |  |  |  |  |  |  |  |  |  | * South Georgia Adjustment
 |  |  |  |  |  |  |  |  |  |  |  | Direct Interest / Other Deductions
 |  |  |  |  |  |  |  |  |  |  |  |  | * Reacquired Debt - Amortization Loss
 |  |  |  |  |  |  |  |  |  |  |  |  | *                          - Amortization Gain
 |  |  |  |  |  |  |  |  |  |  |  |  | Actual / Estimate Adjustment |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 |  |  |  |  |  |  |  |  |  |  |  |  | Net Loss on Reacquired Debt
 |  |  |  |  |  |  |  |  |  |  |  |  | INCOME BEFORE INCOME TAXES
 |  |  |  |  |  |  |  |  |  |  |  |  | FEDERAL INCOME TAXES
 |  |  |  |  |  |  |  |  |  |  |  |  | Payable Currently
 |  |  |  |  |  |  |  |  |  |  |  |  | Deferred
 |  |  |  |  |  |  |  |  |  |  |  |  | TOTAL FEDERAL INCOME TAXES
 |  |  |  |  |  |  |  |  |  |  |  |  | NET INCOME BEFORE CAPITAL COSTS