michigan gas utilities corporation workpapers supporting

Michigan Gas Utilities Corporation

Workpapers Supporting 2014 Historic Test Year

Case No.: U-17880 Workpapers Supporting 2014 Historic Test Year

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1MG Allocation Method G Michigan Gas Utilities Corporation Customer Percent Year Ending Dec. 31, 2014 Date Performed: 4/28/15 14:59 Customer Counts - Total Ln Amount ¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 187,443 2 Feb 172,670 3 Mar 160,494 4 Apr 166,064 5 May 169,458 6 Jun 168,665 7 Jul 168,112 8 Aug 166,692 9 Sep 166,904 10 Oct 167,306 11 Nov 167,524 12 Dec 169,406 ¯¯¯¯¯¯¯¯¯ 13 Total 2,030,739 ========= ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Revenues - Allocation Method S Jurisdiction Percent 100.0000 % ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯


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1M Allocation Method L Michigan Gas Utilities Corporation Gas Salaries and Wages Year Ending Dec. 31, 2014 Date Performed: 4/28/15 14:59 Ln ¯¯ 1 Production 740,452 0.071489 0.102963 2 Transmission 123,980 0.011970 0.017240 3 Distribution 6,127,878 0.591630 0.852103 4 Storage 199,162 0.019229 0.027694 5 Customer Accounts 2,547,730 0.245977 6 Customer Service 618,398 0.059705 7 Sales 0 0.000000 ___________ ________ ________ 8 Salaries & Wages Less A & G(1) 10,357,600 1.000000 1.000000 (1) This salaries and wages total does not include administra- tive and general. These figures are used for allocation methods in other calculations in this study, not to determine total salaries and wages for the corporation. May not cross-check due to rounding


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1M Allocation Methods M & N Michigan Gas Utilities Corporation Year Ending Dec. 31, 2014 Date Performed: 4/29/15 8:34 Gas Gross Plant - Allocation Method M TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Plant In Ser 0 2,889,357 49,540,749 269,639,813 16,769,326 0 338,839,245 2 C W I P 0 98,293 2,671,404 3,680,127 222,133 0 6,671,957 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 3 Total 0 2,987,650 52,212,153 273,319,940 16,991,459 0 345,511,202 =========== =========== =========== =========== =========== =========== =========== 4 Percentages 0.0000 0.8647 15.1116 79.1060 4.9178 ¯0.0001 100.0000 =========== =========== =========== =========== =========== =========== =========== Gas Rate Base - Allocation Method N TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ Plus: 5 Working Cap 3,168,413 551,824 4,722,542 26,631,382 1,898,977 0 36,973,138 6 Dir MI Wk Cap 0 0 0 0 0 0 0 7 Dir WI/FERC WC 0 0 0 0 0 0 0 8 Dir RETAIL WC 0 0 0 0 0 0 0 9 Cash/Bank Bal 53,032 616,022 79,044 445,746 31,784 0 1,225,628 10 Fuel 0 0 0 0 0 0 0 11 Mat & Suppls 0 0 0 683,519 0 0 683,519 12 Gas Storage 15,846,427 0 0 0 0 0 15,846,427 13 Prepayments 213 22,875 62,105 469,443 24,416 0 579,052 14 Plant Fut Use 0 0 0 0 0 0 0 15 Inv in Subs 0 0 0 0 0 0 0 16 Capt Conserv 0 0 0 0 0 0 0 17 Cap Con-D Tax 0 0 0 0 0 0 0 18 Property Tax 0 -22,105 -386,315 -2,022,276 -125,719 3 -2,556,412 19 Payroll Tax 0 -4,175 -699 -34,552 -1,123 0 -40,549 20 Income Tax -107,567 -18,734 -160,329 -904,127 -64,470 0 -1,255,227 21 Cust Advances 0 0 0 0 0 0 0 22 Othr Prop/Invs 0 375,166 62,817 3,104,803 100,908 0 3,643,694 Less: 22 Accum Depr-SL 0 1,206,240 28,330,636 142,325,597 7,492,271 0 179,354,744 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 23 Tot Rate Base 18,960,518 3,302,283 28,260,682 159,368,281 11,363,961 3 221,255,728 =========== =========== =========== =========== =========== =========== =========== 24 Percentages 8.5695 1.4925 12.7729 72.0290 5.1361 0.0000 100.0000 =========== =========== =========== =========== =========== =========== =========== May not cross-check due to rounding


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1MG PART I SECTION B Case No.: Witness: Schedule: B-3-1 Michigan Gas Utilities Corporation Balance Sheet Assets & Other Debits For the Year Ended, Dec. 31, 2014 ________________________________________________________________________________________________________________________ INVESTOR SUPPLIED FUNDS BALANCE ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ (a) (b) (c) (d) (e) (f) (g) (h) PROPERTY PLANT AND EQUIPMENT 1 Plant In Service WPB6-1c/Dp1 338,839,245 0 338,839,245 0 338,839,245 0 2 Property Held for Fut Use WPB6-2b/Fp5 0 0 0 0 0 0 3 Construction Work in Prog WPB6-3cD1p1 6,671,957 0 6,671,957 0 6,671,957 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Total Utility Plant 345,511,202 0 345,511,202 0 345,511,202 0 DEDUCT: Accumulated Depr & Amort 5 Plant In Service WPB6-4c/Ep1 179,354,744 0 179,354,744 0 179,354,744 0 Accumulated Depr & Amort 6 Held for Future Use 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 Accumulated Depr/Depletion 179,354,744 0 179,354,744 0 179,354,744 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 8 Net Utility Plant 166,156,458 0 166,156,458 0 166,156,458 0 ADJUST LIAB ACCTS INCL IN LN 4: 9 Accum Depr related to ARO WPB5-11 16,180,400 0 16,180,400 0 16,180,400 0 in Accounts 254160 & 254485 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 10 NET PLANT--Asset Related Only 182,336,858 0 182,336,858 0 182,336,858 0 11 Net Plt Acquis. Adj. 114,115 WPB1-4 0 0 0 0 0 0 12 Other Prop & Invests WPB4-1 4,263,303 0 0 619,608 619,608 3,643,695 CURRENT & ACCRUED ASSETS: 13 Utility Plant-ARO 101200 WPB4-2 1,253,578 0 0 0 0 1,253,578 14 Accum Deprec-ARO 108200 WPB4-2 -390,367 0 0 0 0 -390,367 15 Cash/Bank Bal 131,132,134,135WPB3-3a F7 1,225,629 0 0 0 0 1,225,629 16 Temporary Cash 136 WPB4-7 0 0 0 0 0 0 17 Notes Receivable 141 WPB4-7 56 0 0 0 0 56 18 Customer A/R 142 WPB4-8 24,008,455 0 0 0 0 24,008,455 19 Other A/R 143 WPB4-8 605,441 0 0 0 0 605,441 20 Acc Prov Uncoll Accts 144 WPB4-8 -1,723,698 0 0 0 0 -1,723,698 21 A/R from Assoc Co. 146 WPB4-8 18,122 0 0 0 0 18,122 22 Taxes Rec. Other Co. 147 WPB4-8 0 0 0 0 0 0 23 Prepayments 165 WPB3-4c F6 579,052 0 0 0 0 579,052 24 Accrued Utility Rev 173 WPB4-8 8,786,136 0 0 0 0 8,786,136 25 Fuel Stk/Gas Stor.151,152,164WPB3-4b F1 15,846,427 0 0 0 0 15,846,427 26 Oth Mat & Sup 154,156,157,163WPB3-4b F1 683,519 0 0 0 0 683,519 27 Misc and Accrued 174 WPB4-8 4,781,004 0 0 2,819,763 2,819,763 1,961,241 28 Derivative Assets 175 WPB4-8 236,662 0 0 0 0 236,662 29 Int and Div Receivable 171 WPB4-8 4 0 0 0 0 4 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 29 TOTAL CURRENT & ACCRUED ASSETS 55,910,020 0 0 2,819,763 2,819,763 53,090,257 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 Oth Def. Debits Not in RB WPB4-9 97,757,788 40,831,082 0 122,890 40,953,972 56,803,816 31 Unamort Debt Exp 181 WPB5-3 0 0 0 0 0 0 32 Acc Deferred Tax 190 WPB5-12 9,140,443 9,140,443 0 0 9,140,443 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 33 TOTAL ASSETS & OTHER DEBITS 349,408,412 49,971,525 182,336,858 3,562,261 235,870,644 113,537,768 =========== =========== =========== =========== =========== =========== May not cross-check due to rounding


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1MG PART I SECTION B Case No.: Witness: Schedule: B-3-2 Michigan Gas Utilities Corporation Balance Sheet Liabilities & Other Credits For the Year Ended, Dec. 31, 2014 ________________________________________________________________________________________________________________________ INVESTOR SUPPLIED FUNDS BALANCE ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ (a) (b) (c) (d) (e) (f) (g) (h) 1 Common Equity 201,207, WPD6-1 146,953,028 146,953,028 0 0 146,953,028 0 210,214-216,436-439,RE216 2 Preferred 204 WPB5-2 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 3 Total Proprietary Capital 146,953,028 146,953,028 0 0 146,953,028 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Bonds 221 WPB5-3 0 0 0 0 0 0 5 Advances from Assoc 223 WPB5-3 71,000,000 71,000,000 0 0 71,000,000 0 6 Other 224,227,243 WPB5-3 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 TOTAL LONG TERM DEBT: 71,000,000 71,000,000 0 0 71,000,000 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 8 TOTAL CAPITAL 217,953,028 217,953,028 0 0 217,953,028 0 =========== =========== =========== =========== =========== =========== 9 Accum Prov Inj/Dmgs 228200 WPB5-4a 0 0 0 0 0 0 10 DefCr-Sup RetSelSERP 228300WPB5-4 1,570,788 0 0 0 0 1,570,788 11 Asset Ret. Oblig 230000 WPB5-6a 1,703,939 0 0 0 0 1,703,939 12 Notes Payable 231 WPB5-6 0 0 0 0 0 0 13 Account Payable 232 WPB5-6b 19,455,011 0 0 0 0 19,455,011 14 Notes Payable 233 WPB5-6c 21,464,583 21,464,583 0 0 21,464,583 0 15 Accts Pyable Other 234 WPB5-6d 2,910,539 0 0 0 0 2,910,539 16 Customer Deposits 235 WPB5-6e 180,831 0 0 180,831 180,831 0 17 Accrued Taxes 236 WPB5-5 3,852,188 0 0 0 0 3,852,188 18 Accrued Interest 237 WPB5-6f 34,815 0 0 0 0 34,815 19 Dividends Declared 238 WPB5-6e 0 0 0 0 0 0 20 Tax Collect. Pyble 241 WPB5-6h 427,879 0 0 0 0 427,879 21 Misc Cur/Accrued 242 WPB5-6i 2,487,291 0 0 362,117 362,117 2,125,174 22 Derivative Liab 244 WPB5-7 221,956 0 0 0 0 221,956 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 23 Total Current & Accrued Liabilities 54,309,820 21,464,583 0 542,948 22,007,531 32,302,289 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 24 Unamort Debt Disc 226 WPB5-3a 0 0 0 0 0 0 25 Fund Enrich Fac 228430 0 0 0 0 0 0 26 Customer Advances 252 WPB1-6 F2 0 0 0 0 0 0 27 Oth Deferred Credit 253 WPB5-9 24,959,694 149,699 0 0 149,699 24,809,995 28 Accum DITC 255 WPB5-10 568,560 568,560 0 0 568,560 0 29 Other Regulatory Liab WPB5-11 18,889,704 0 16,180,400 1,383,093 17,563,493 1,326,211 (Includes 254160 and 185) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 Total Deferred Credits 44,417,958 718,259 16,180,400 1,383,093 18,281,752 26,136,206 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 31 Accum. Deferred Taxes WPB5-12 32,727,605 32,727,605 0 0 32,727,605 0 254400,281,282,283 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 32 TOTAL LIABILITIES & OTHER CREDITS 131,455,383 54,910,447 16,180,400 1,926,041 73,016,888 58,438,495 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 33 TOTAL EQUITY & LIABILITIES 349,408,411 272,863,475 16,180,400 1,926,041 290,969,916 58,438,495 =========== =========== =========== =========== =========== =========== 34 GRAND TOTAL (2) 1 -222,891,950 166,156,458 1,636,220 -55,099,272 55,099,273 =========== =========== =========== =========== =========== =========== (1) Gas Study WPB5-7a(F p2) (2) Difference in Non-Utility Grand Total and WPD1-1 are Deferred Taxes, which are included in the capital structure and not on WPD1-1. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-1c Statement D Page 1 of 1 Michigan Gas Utilities Corporation Gas Plant in Service For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General LN Plant Plant Plant Plant Plant Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 324,475 48,483,823 243,303,349 16,093,041 24,333,767 332,538,456 2 Jan 324,475 48,493,084 243,955,021 16,093,041 24,373,202 333,238,824 3 Feb 324,475 48,430,833 244,952,695 16,033,750 24,379,506 334,121,260 4 Mar 324,475 48,605,551 245,373,082 16,033,750 24,409,849 334,746,707 5 Apr 324,475 48,602,002 246,000,984 16,033,750 24,678,388 335,639,599 6 May 324,475 48,621,396 246,626,143 16,033,750 24,733,485 336,339,249 7 Jun 324,475 48,940,294 247,487,467 16,033,750 24,740,688 337,526,674 8 Jul 324,475 48,941,604 249,501,724 16,064,240 24,875,411 339,707,454 9 Aug 324,475 48,941,898 250,527,799 16,064,240 24,924,320 340,782,732 10 Sep 355,128 48,966,450 251,716,272 16,064,240 24,943,525 342,045,615 11 Oct 360,636 49,847,267 252,928,902 16,064,240 25,307,636 344,508,681 12 Nov 360,636 51,173,541 253,607,960 16,156,903 25,443,407 346,742,447 13 Dec 360,636 51,099,795 255,263,812 16,527,542 25,553,164 348,804,949 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 334,563 49,112,977 248,496,803 16,082,162 24,812,740 338,839,245 15 Gen 2,554,794 427,772 21,143,010 687,164 -24,812,740(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 Tot 2,889,357 49,540,749 269,639,813 16,769,326 =========== =========== =========== =========== 17 Total Corp 338,839,245 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. D1 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-3c Statement D-1 Page 1 of 1 Michigan Gas Utilities Corporation Gas Construction Work In Progress For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General LN Plant Plant Plant Plant Plant Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 62,497 2,036,281 2,295,054 83,063 667,552 5,144,448 2 Jan 28,547 2,058,515 2,050,565 84,393 683,768 4,905,788 3 Feb 28,547 2,103,567 1,343,623 84,560 674,831 4,235,129 4 Mar 28,547 2,103,061 1,458,215 98,989 665,513 4,354,324 5 Apr 28,547 2,349,257 1,738,505 103,999 402,702 4,623,009 6 May 28,547 2,538,744 2,109,738 117,182 540,121 5,334,332 7 Jun 28,547 2,937,412 3,128,288 128,279 926,998 7,149,523 8 Jul 34,055 3,304,515 3,168,303 130,745 908,206 7,545,824 9 Aug 35,456 3,569,160 3,703,511 260,479 933,452 8,502,058 10 Sep 5,508 3,773,900 4,739,263 450,587 1,014,661 9,983,920 11 Oct 0 3,077,221 4,891,321 474,802 730,505 9,173,849 12 Nov 0 2,059,493 5,100,736 395,697 827,180 8,383,106 13 Dec 0 2,025,682 4,234,785 103,497 236,836 6,600,800 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 23,129 2,658,819 3,058,082 201,916 730,011 6,671,957 15 G & C 75,164 12,585 622,045 20,217 -730,011(2) ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 16 Total 98,293 2,671,404 3,680,127 222,133 ========== ========== ========== ========== 20 Total Corp 6,671,957 ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. D2 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-4c Statement E Page 1 of 1 Michigan Gas Utilities Corporation Gas Accumulated Depreciation Straight Line For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General Ln Acc Depr Acc Depr Acc Depr Acc Depr Acc Depr Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 252,709 28,082,150 132,292,183 7,077,430 8,473,901 176,178,372 2 Jan 252,978 28,130,237 132,640,049 7,112,389 8,613,423 176,749,075 3 Feb 253,010 28,093,242 133,018,408 7,088,214 8,753,970 177,206,843 4 Mar 253,043 28,193,000 133,438,399 7,123,285 8,894,618 177,902,345 5 Apr 253,075 28,216,561 133,844,637 7,158,356 9,036,209 178,508,839 6 May 253,108 28,209,967 134,029,146 7,193,427 9,152,903 178,838,550 7 Jun 253,140 28,191,736 134,414,524 7,228,358 9,289,862 179,377,620 8 Jul 253,173 28,092,621 134,797,863 7,263,457 9,412,514 179,819,627 9 Aug 253,205 28,138,233 135,193,366 7,298,582 9,528,786 180,412,172 10 Sep 253,402 28,190,115 135,612,498 7,333,708 9,677,045 181,066,767 11 Oct 253,629 28,242,421 135,923,825 7,368,833 9,820,181 181,608,889 12 Nov 253,862 28,246,130 136,019,611 7,404,048 9,957,569 181,881,221 13 Dec 254,095 28,134,991 136,375,323 7,439,934 9,387,250 181,591,595 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 253,252 28,171,069 134,438,840 7,235,945 9,255,638 179,354,744 15 Gen 952,988 159,567 7,886,757 256,326 -9,255,638(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 Total 1,206,240 28,330,636 142,325,597 7,492,271 =========== =========== =========== =========== 17 Total Corp 179,354,744 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding E1


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1MG Case No.: Witness: Schedule: WPB3-4b Statement F Page 1 of 8 Michigan Gas Utilities Corporation Gas Materials and Supplies For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ OTHER FUEL ---------------------- STORED LN STOCK DISTRIB AUTO&GEN GAS ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 552,986 14,958,083 2 Jan 0 0 560,208 11,354,911 3 Feb 0 0 612,064 9,465,155 4 Mar 0 0 633,627 5,726,412 5 Apr 0 0 825,244 6,486,983 6 May 0 0 947,841 10,017,526 7 Jun 0 0 787,437 14,953,225 8 Jul 0 0 770,575 18,857,808 9 Aug 0 0 689,409 21,065,434 10 Sep 0 0 622,918 25,103,112 11 Oct 0 0 583,889 27,310,581 12 Nov 0 0 581,509 22,581,962 13 Dec 0 0 622,037 19,509,952 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 0 683,519 15,846,427 =========== =========== =========== =========== MATERIALS AND SUPPLIES MGU ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ OTHER FUEL -------------------- STORED TOTAL STOCK DISTRIB AUTO&GEN GAS ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 15 Fuel Stock 0 0 16 Other 683,519 0 683,519 17 Stored Gas 15,846,427 15,846,427 18 Responsibility Factor MGU 1.000000(2) 1.000000(3) 1.000000(3) 1.000000(4) ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 19 MGU 16,529,946 0 0 683,519 15,846,427 ========== ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Demand Responsibility, Allocation Method B. (M-3 P.1) (3) Ratio of Jurisdiction Direct Assigned Distribution - Gross Plant, Allocation Method C. (M-1 P.1) (4) Energy Responsibility, Allocation Method A. (M-2 P.1) May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB5-7a Statement F Page 2 of 8 Michigan Gas Utilities Corporation Gas Customer Advances (Account 252) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln Amount ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-2 Statement F Page 3 of 8 Michigan Gas Utilities Corporation Gas Working Capital Allowance For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN ASSETS: Electric Gas Non-Util Total Source ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Utility Plant-ARO 101200 0 1,253,578 0 1,253,578 WPB4-2 2 Accum Deprec-ARO 108200 0 -390,367 0 -390,367 WPB4-2 3 Special Funds 129 0 0 619,608 619,608 WPB4-1 4 Temporary Cash 136 0 0 0 0 WPB4-7 5 Notes Receivable 141 0 56 0 56 WPB4-7 6 Customer A/R 142 0 24,008,455 0 24,008,455 WPB4-8 7 Other A/R 143 0 605,441 0 605,441 WPB4-8 8 Acc Prov Uncoll Accts 144 0 -1,723,698 0 -1,723,698 WPB4-8 9 A/R from Assoc Co. 146 0 18,122 0 18,122 WPB4-8 10 Other Rec. 147/171 0 4 0 4 WPB4-8 11 Accrued Utility Rev 173 0 8,786,136 0 8,786,136 WPB4-8 12 Misc and Accrued 174 0 1,961,241 2,819,763 4,781,004 WPB4-8 13 Derivative Assets 175 0 236,662 0 236,662 WPB4-8 14 Other Deferred Debits 0 56,803,816 40,953,973 97,757,789 WPB4-9 15 Unamort Debt Exp 181 0 0 0 0 WPB5-3a ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 TOTAL ASSETS 0 91,559,446 44,393,344 135,952,790 =========== =========== =========== =========== LIABILITIES: ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Unamort Debt Disc 226 0 0 0 0 WPB5-3a 18 AccmProv Pnsion/Bnft 228 0 1,570,788 0 1,570,788 WPB5-4 19 Accounts Payable 230 0 1,703,939 0 1,703,939 WPB5-6a 20 Accounts Payable 232 0 19,455,011 0 19,455,011 WPB5-6b 21 Accounts Payable Othr 234 0 2,910,539 0 2,910,539 WPB5-6d 22 Customer Deposits 235 0 0 180,831 180,831 WPB5-6e 23 Accrued Interest 237 0 34,815 0 34,815 WPB5-6f 24 Dividends Declared 238 0 0 0 0 WPB5-6g 25 Tax Collections Pyble 241 0 427,879 0 427,879 WPB5-6h 26 MiscCur/Accrd Liab 242 0 2,125,174 362,117 2,487,291 WPB5-6i 27 Derivative Liab 244 0 221,956 0 221,956 WPB5-7 28 Oth Deferred Credits 253 0 24,809,995 149,699 24,959,694 WPB5-9 29 Reg. Liabilities 254 0 1,326,211 1,383,093 2,709,304 WPB5-11 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 TOTAL LIABILITIES 0 54,586,307 2,075,740 56,662,047 =========== =========== =========== =========== 31 WORKING CAPITAL 0 36,973,139 42,317,604 79,290,743 =========== =========== =========== =========== Working Capital is Functionalized based on Rate Base, Allocation Method N. Production Trans- Distri- Cust- Total Energy Demand mission bution Storage omer ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 32 Work Capital ** 36,973,139 3,168,413 551,824 4,722,542 26,631,382 1,898,977 0 33 MGU Resp 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 34 MGU 36,973,139 3,168,413 551,824 4,722,542 26,631,382 1,898,977 0 ========= ========= ========= ========= ========= ========= ========= ** Working Capital on this page, is included in Working Capital Allowance on SCH B3 (1) Non-Utility includes accounts 129%, 17400M, 191000, 235%, AND 242010


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1MG Case No.: Witness: Schedule: WPB6-2b Statement F Page 4 of 8 Michigan Gas Utilities Corporation Gas Plant Held for Future Use For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Produc- Trans- Distri- Ln tion mission bution Storage General ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 2 Jan 0 0 0 0 0 3 Feb 0 0 0 0 0 4 Mar 0 0 0 0 0 5 Apr 0 0 0 0 0 6 May 0 0 0 0 0 7 Jun 0 0 0 0 0 8 Jul 0 0 0 0 0 9 Aug 0 0 0 0 0 10 Sep 0 0 0 0 0 11 Oct 0 0 0 0 0 12 Nov 0 0 0 0 0 13 Dec 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 0 0 0 0 =========== =========== =========== =========== =========== PLANT HELD MICHIGAN ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Plant Held 0 0 0 0 0 0 16 Resp Factor MGU 1.000000(2) 1.000000(2) 1.000000(2) 1.000000(2) 1.000000(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 17 MGU 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Direct Assignment to Jurisdiction. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-4c Statement F Page 5 of 8 Michigan Gas Utilities Corporation Gas Prepayments For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Taxes Insurance Licenses 165350 Surplus Gross Gas Other 165010 165020 165351 Lines Tax Rec Tax Cost Ln 165000 165015 110 & 120 165365 165360 165080 165200 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 287,445 0 3,379,202 10,905 0 0 2 Jan 0 260,069 0 0 9,458 0 0 3 Feb 0 232,694 0 0 8,121 0 0 4 Mar 0 202,389 0 0 6,783 0 0 5 Apr 0 223,261 0 0 0 0 0 6 May 0 191,590 0 0 0 0 0 7 Jun 0 160,589 0 0 0 0 0 8 Jul 0 129,254 0 0 0 0 0 9 Aug 0 97,918 0 0 0 0 0 10 Sep 0 66,582 0 458,831 0 0 0 11 Oct 0 35,246 0 0 0 0 0 12 Nov 0 363,501 0 0 0 0 0 13 Dec 0 329,055 0 4,998,052 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 189,279 0 387,288 2,485 0 0 =========== =========== =========== =========== =========== =========== =========== Functionalization (2): Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Insuran 189,279 0 19,489 3,263 161,285 5,242 16 License 0 0 0 0 0 0 17 Taxes 387,288 0 3,349 58,525 306,368 19,046 18 SurplsLn 2,485 213 37 317 1,790 128 19 Grs Rcts 0 0 0 0 0 0 20 Gas Csts 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 21 Total 579,052 213 22,875 62,105 469,443 24,416 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Following are the functionalization methods used for each sub-account: Insurance: Salaries and Wages (Allocation L). Licenses: Salaries and Wages (Allocation L). Taxes: Net Plant (Allocation Method M). SurplsLns: Rate Base (Allocation Method N). Gross Rcpt: Gross Plant (Allocation Method M). Gas Costs: Rate Base (Allocation Method N). May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-3a Statement F Page 6 of 8 Michigan Gas Utilities Corporation Gas Cash and Bank Balances For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Interest Other Special Special Working Ln Cash Deposits Deposits Fund 131 132 134-134.7 135 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 370,841 0 3,927 2,000 2 Jan 753,703 0 136,847 2,000 3 Feb 913,269 0 388,863 2,000 4 Mar 2,540,265 0 585,933 0 5 Apr 567,810 0 655,753 0 6 May 394,689 0 734,752 0 7 Jun 697,850 0 756,052 0 8 Jul 210,177 0 759,671 0 9 Aug 251,855 0 611,991 0 10 Sep 104,732 0 530,465 0 11 Oct 273,725 0 827,829 0 12 Nov 151,369 0 684,841 0 13 Dec 752,501 0 1,212,951 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 618,426 0 606,786 417 =========== =========== =========== =========== Functionalization (2) Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Cash 618,426 52,996 9,230 78,991 445,446 31,763 16 Int Dep 0 0 0 0 0 0 17 Oth Dep 606,786 0 606,786 0 0 0 18 Wk Fund 416 36 6 53 300 21 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 19 Total 1,225,628 53,032 616,022 79,044 445,746 31,784 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Following are the functionalization methods used for each sub-account: Cash: Rate Base (Allocation N). Interest: Rate Base (Allocation N). Special Deposits: Production - Demand Related. Working Fund: Rate Base (Allocation N). May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-6a Statement F Page 7 of 8 Michigan Gas Utilities Corporation Gas Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Property Payroll Income ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 3,633,032 39,643 193,350 2 Jan 3,148,586 67,561 -1,580,761 3 Feb 3,123,430 60,075 1,772,808 4 Mar 3,124,701 45,203 3,621,267 5 Apr 3,123,619 15,302 3,943,912 6 May 3,123,725 23,069 2,888,425 7 Jun 3,116,901 37,601 2,928,554 8 Jul 2,996,377 48,175 2,000,995 9 Aug 1,266,079 16,907 1,035,778 10 Sep 1,262,966 61,652 0 11 Oct 1,263,157 35,388 -943,867 12 Nov 1,243,124 35,372 -701,077 13 Dec 4,135,547 40,927 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg 2,556,413 40,549 1,255,226 =========== =========== =========== JURISDICTIONAL TAXES (2) ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Property 2,556,415 0 22,105 386,315 2,022,276 125,719 16 Payroll 40,549 0 4,175 699 34,552 1,123 17 Income 1,255,227 107,567 18,734 160,329 904,127 64,470 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 18 Total 3,852,191 107,567 45,014 547,343 2,960,955 191,312 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized Allocation Basis: Property Tax - M, Net Plant Payroll Tax - L, Salaries & Wages Income Tax - N, Rate Base May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB1-1c Statement F Page 8 of 8 Michigan Gas Utilities Corporation Other Property and Investments For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ ACCT ACCT NON- LN 128525 128600 UTILITY(2) TOTAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 25,000 0 25,000 2 Jan 0 25,000 0 25,000 3 Feb 4,053,039 25,000 0 4,078,039 4 Mar 4,114,699 25,000 0 4,139,699 5 Apr 4,176,359 25,000 0 4,201,359 6 May 4,238,019 25,000 966,605 5,229,624 7 Jun 4,313,709 25,000 984,797 5,323,506 8 Jul 4,377,707 25,000 993,102 5,395,809 9 Aug 4,441,705 25,000 1,001,407 5,468,112 10 Sep 4,505,703 25,000 1,009,712 5,540,415 11 Oct 4,569,701 25,000 1,018,017 5,612,718 12 Nov 4,633,699 25,000 1,026,322 5,685,021 13 Dec 0 25,000 870,652 895,652 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) 3,618,695 25,000 619,608 4,263,303 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Non Utility includes Account 129510 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.1 Statement H Page 1 of 15 Michigan Gas Utilities Corporation Gas Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Operation and Maintenance Expense Amount ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ Production - Gas Purchases: 1 Energy 95,127,936 (Hp15) 2 Dem-Peak Day (D-1) 0 (Hp15) 3 Other COG 0 (Hp15) ---------- 4 Total Prod-Gas Purch.: 95,127,936 Production - Other: 5 Energy 867,101 (Hp3) 6 Dem-Peak Day (D-1) 1,373,995 (Hp3) 7 Other COG 0 (Hp3) ---------- 8 Total Prod-Other: 2,241,096 9 Transmission 561,010 (Hp3) 10 Distribution 16,970,234 (Hp3) 11 Storage 768,207 (Hp3) 12 Customer Accounts 14,560,807 (Hp4) 13 Customer Service 4,226,397 (Hp4) 14 Sales 0 (Hp4) ¯¯¯¯¯¯¯¯¯ 15 Total Operation and Maintenance Expense 134,455,687 Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H1 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.2 Statement H Page 2 of 15 Michigan Gas Utilities Corporation Gas Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2014 Date Performed: 4/29/15 8:34 ______________________________________________________________________________________ Pk Day Other Trans- Distri- Ln Gas Energy Demand COG mission bution Storage Cust ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 En Pur 95,127,936 95,127,936 2 D-1 Dem 0 0 3 Other 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Tot Pur 95,127,936 95,127,936 0 0 5 Prod Cost 0 0 6 Rem Pro 1,280,786 867,101 413,685 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 Tot Pro 96,408,721 95,995,037 413,685 0 8 Transmi 400,217 400,217 9 Distrib 9,022,880 9,022,880 10 Storage 509,904 509,904 11 Cust Acc 11,256,603 11,256,603 12 Cust Srv 3,424,381 3,424,381 13 Sales 0 0 14 A & G(1) 13,432,980 0 960,310 0 160,793 7,947,354 258,303 4,106,220 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Tot O&M 134,455,687 95,995,037 1,373,995 0 561,010 16,970,234 768,207 18,787,204 =========== =========== =========== =========== =========== =========== =========== =========== (1) Split on the basis of Salaries and Wages: Allocation Method L. Production and Transmission salaries and wages ratios added to determine Demand Ratio. H2 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.3 Statement H Page 3 of 15 Michigan Gas Utilities Corporation Jurisdictional O & M by Function For the Year Ended, Dec. 31, 2014 Date Performed: 4/29/15 8:34 ______________________________________________________________________________________ Pk Day Other Trans- Distri- Cust- Ln Energy Demand COG mission bution Storage omer Total ¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 1 O&M less A&G 95,127,936 0 0 400,217 9,022,880 509,904 14,680,984 119,741,921 & Other Prod 2 less PBAB 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 3 Amount 95,127,934 0 0 400,217 9,022,880 509,904 14,680,984 119,741,919 Other Prod Cost: 4 Remain Prod 867,101 413,685 0 0 0 0 0 1,280,786 5 Prod Cost 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Other Cost 867,101 413,685 0 0 0 0 0 1,280,786 A & G: 7 A&G By Funct. 0 960,310 0 160,793 7,947,354 258,303 4,106,220 13,432,980 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 10 A&G 0 960,310 0 160,793 7,947,354 258,303 4,106,220 13,432,980 11 TOT O&M 95,995,035 1,373,995 0 561,010 16,970,234 768,207 18,787,204 134,455,685 ========== ========== ========== ========== ========== ========== ========== ========== H3 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.4 Statement H Page 4 of 15 Michigan Gas Utilities Corporation MGU Jurisdictional Customer Amounts For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Customer Customer Customer Ln Accounts Services Sales Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Accts 11,256,603 0 0 11,256,603 2 Serv 0 3,424,381 0 3,424,381 3 Sales 0 0 0 0 4 A&G 3,304,204 802,016 0 4,106,220 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 5 Total 14,560,807 4,226,397 0 18,787,204 ============ ============ ============ ============ Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H4 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.5 Statement H Page 5 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ PRODUCTION PLANT ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Gas Steam Production Energy Demand Direct Total Ln Operation ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯ 1 Acct 700 0 0 0 0 2 701 0 0 0 0 3 702 0 0 0 0 4 703 0 0 0 0 5 704 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Total Operation 0 0 0 0 Maint'nce 7 705 0 0 0 0 8 706 0 0 0 0 9 707 0 0 0 0 10 708 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 11 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 12 Total Steam 0 0 0 0 Liquified Gas Production Operation 13 710 0 0 0 0 14 711 0 0 0 0 15 712 0 0 0 0 16 717 0 0 0 0 17 728 0 0 0 0 18 732 0 0 0 0 19 735 0 413,685 0 413,685 20 735 0 0 0 0 21 736 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 22 Total Operation 0 413,685 0 413,685 Maint'nce 23 740 0 0 0 0 24 741 0 0 0 0 25 742 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 27 Total Liq Gas 0 413,685 0 413,685 Natural Gas Production Operation 28 754 0 0 0 0 29 756 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Nat Gas 0 0 0 0 Other Gas Supply 31 800 COG 279,961 0 0 279,961 32 804 COG 98,646,374 0 0 98,646,374 33 804 Bal-COG 928,719 0 0 928,719 35 808 COG -4,430,276 0 0 -4,430,276 37 812 COG -296,842 0 0 -296,842 33 804 Oth 637,972 0 0 637,972 34 805 0 0 0 0 36 810 0 0 0 0 38 813 229,130 0 0 229,130 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 39 Total Other 95,995,037 0 0 95,995,037 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 40 Total Production 95,995,037 413,685 0 96,408,721 ========== ========== ========== ========== May not cross-check due to rounding H5


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1MG Case No.: Witness: Schedule: WPC1-1b.6 Statement H Page 6 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Transmission Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Transmission Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 850 9,463 2 856 25,271 3 857 168,311 4 859 6,132 ¯¯¯¯¯¯¯¯ 5 Total Operation 209,177 Maint'nce 6 863 76,871 7 865 114,169 8 867 0 ¯¯¯¯¯¯¯¯ 9 Total Maint'nce 191,040 ¯¯¯¯¯¯¯¯ 10 Total Transmission 400,217 ======== H52 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.7 Statement H Page 7 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Distribution Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Distribution Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 870 946,240 2 871 291,051 3 872 0 4 873 0 5 874 937,209 6 875 20,372 7 877 54,799 8 878 922,565 9 879 1,016,654 10 880 3,380,855 11 881 3,210 ¯¯¯¯¯¯¯¯ 12 Total Operation 7,572,955 Maint'nce 13 885 49,042 14 886 0 15 887 461,559 16 888 0 17 889 52,121 18 891 73,229 19 892 383,108 20 893 301,028 21 894 129,839 ¯¯¯¯¯¯¯¯ 22 Total Maint'nce 1,449,926 ¯¯¯¯¯¯¯¯ 23 Total Distribution 9,022,880 ======== May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.8 Statement H Page 8 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Storage Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Storage Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 814 75,790 2 815 0 3 816 27,025 4 817 40,302 5 818 26,639 6 819 125,528 7 820 7,458 8 821 19,974 9 824 83,004 ¯¯¯¯¯¯¯¯ 10 Total Operation 405,720 Maint'nce 11 830 11,550 12 831 0 13 832 14,591 14 833 7,981 15 834 28,322 16 835 5,261 17 836 8,283 18 837 9,623 19 842 18,574 ¯¯¯¯¯¯¯¯ 20 Total Maint'nce 104,184 ¯¯¯¯¯¯¯¯ 21 Total Storage 509,904 ======== H53 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.9 Statement H Page 9 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Customer Accounts, Service, Sales and A&G ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Customer Accounts Total Ln ¯¯¯¯¯ ¯¯ 1 Acct 901 345,958 2 902 2,085,855 3 903 5,804,850 4 904 2,490,227 5 90400M 0 6 905 529,713 ¯¯¯¯¯¯¯¯ 7 Total Accounts 11,256,603 ======== Customer Services 8 907 319 9 908 631,715 10 908M 2,526,498 11 909 258,140 12 910 7,709 ¯¯¯¯¯¯¯¯ 13 Total Services 3,424,381 ======== Sales 14 911 0 15 912 0 16 913 0 17 916 0 ¯¯¯¯¯¯¯¯ 18 Total Sales 0 ======== A & G 19 920 4,211,781 20 921 1,306,465 21 922 0 22 923 854,978 23 924 28,308 24 925 1,158,339 25 926 3,652,381 26 928 271,938 27 929 0 28 930 1,482,964 29 931 465,827 30 935 0 ¯¯¯¯¯¯¯¯ 31 Total A & G 13,432,981 ======== H7 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.10 Statement H Page 10 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ PRODUCTION PLANT ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Steam Power Generation Energy Demand Direct Total Ln Operation ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯ 1 Acct 700 0 0 0 0 2 701 0 0 0 0 3 702 0 0 0 0 4 703 0 0 0 0 5 704 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Total Operation 0 0 0 0 Maint'nce 7 705 0 0 0 0 8 706 0 0 0 0 9 707 0 0 0 0 10 708 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 11 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 12 Total Steam 0 0 0 0 Liquified Gas Production Operation 13 710 0 0 0 0 14 711 0 0 0 0 15 712 0 0 0 0 16 717 0 0 0 0 17 728 0 0 0 0 18 732 0 0 0 0 19 735 0 0 0 0 20 00 735 0 0 0 0 21 736 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 22 Total Operation 0 0 0 0 Maint'nce 23 740 0 0 0 0 24 741 0 0 0 0 25 742 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total Maint'nce 0 0 0 0 Natural Gas Production Operation 28 754 0 0 0 0 29 756 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Nat Gas 0 0 0 0 Other Gas Supply 27 804 0 0 0 0 28 804 Oth 550,806 0 0 550,806 29 813 0 189,645 0 189,645 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Other 550,806 189,645 0 740,451 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 31 Total Production 550,806 189,645 0 740,451 ========== ========== ========== ========== May not cross-check due to rounding H10


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1MG Case No.: Witness: Schedule: WPC1-1b.11 Statement H Page 11 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Distribution Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Operation Total Ln ¯¯¯¯¯ 1 Acct 870 938,490 2 871 229,888 3 872 0 4 873 0 5 874 879,160 6 875 17,358 7 877 42,573 8 878 761,021 9 879 831,588 10 880 1,516,740 11 881 323 ¯¯¯¯¯¯¯¯ 12 Total Operation 5,217,141 Maint'nce 13 885 48,396 14 886 0 15 887 316,569 16 888 0 17 889 45,133 18 891 50,537 19 892 142,195 20 893 231,157 21 894 76,750 ¯¯¯¯¯¯¯¯ 22 Total Maint'nce 910,736 ¯¯¯¯¯¯¯¯ 23 Total Distribution 6,127,877 ======== H9 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.12 Statement H Page 12 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Transmission Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Transmission Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 850 6,706 2 856 4,787 3 857 11,546 4 859 5,340 ¯¯¯¯¯¯¯¯ 5 Total Operation 28,379 Maint'nce 6 863 10,795 7 865 84,807 8 867 0 ¯¯¯¯¯¯¯¯ 9 Total Maint'nce 95,601 ¯¯¯¯¯¯¯¯ 10 Total Transmission 123,981 ======== H92 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.13 Statement H Page 13 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Storage Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Storage Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 814 73,854 2 815 0 3 816 21,515 4 817 14,353 5 818 14,890 6 820 304 7 821 3,292 8 824 38,865 ¯¯¯¯¯¯¯¯ 9 Total Operation 167,073 Maint'nce 10 830 9,927 11 831 0 12 832 5,699 13 833 2,842 14 834 5,751 15 835 3,187 16 836 1,845 17 837 2,838 ¯¯¯¯¯¯¯¯ 18 Total Maint'nce 32,089 ¯¯¯¯¯¯¯¯ 19 Total Storage 199,162 ======== H93 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.14 Statement H Page 14 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Customer Accounts, Service, Sales and A&G ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Customer Accounts Total Ln ¯¯¯¯¯ ¯¯ 1 Acct 901 345,075 2 902 1,599,721 3 903 510,096 4 904 0 5 90400M 0 6 905 92,839 ¯¯¯¯¯¯¯¯ 7 Total Accounts 2,547,731 ======== Customer Services 8 907 319 9 908 600,494 10 908W 0 11 909 17,585 12 910 0 ¯¯¯¯¯¯¯¯ 13 Total Services 618,398 ======== Sales 14 911 0 15 912 0 16 913 0 17 916 0 ¯¯¯¯¯¯¯¯ 18 Total Sales 0 ======== A & G 19 920 4,174,936 20 921 31,618 21 923 0 22 924 0 23 925 14,349 24 926 81,540 25 928 0 26 929 0 27 930 35,589 28 931 0 29 935 0 ¯¯¯¯¯¯¯¯ 30 Total A & G 4,338,032 ======== H10 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.15 Statement H Page 15 of 15 Michigan Gas Utilities Corporation Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Purchased Power SUMMARY ENERGY(1) PEAK DAY DEM(2) OTHER(3) TOTAL ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ Corp. Corp. Corp. Commodity D-1 OTHER CORPORATE Ln Purchases COG COG ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Jan 16,121,888 0 0 16,121,888 2 Feb 19,960,933 0 0 19,960,933 3 Mar 9,050,649 0 0 9,050,649 4 Apr 12,507,865 0 0 12,507,865 5 May 5,541,247 0 0 5,541,247 6 Jun -2,031,088 0 0 -2,031,088 7 Jul 2,560,550 0 0 2,560,550 8 Aug 1,687,173 0 0 1,687,173 9 Sep 3,150,011 0 0 3,150,011 10 Oct 4,049,668 0 0 4,049,668 11 Nov 9,020,574 0 0 9,020,574 12 Dec 13,508,464 0 0 13,508,464 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 13 Tot 95,127,936 0 0 95,127,936 ============ ============ ============= ============ Includes the following accounts: (1) 800000, 804070, 804210, 804220/221, 804230/231, 804240/241/243, 804260, 804320/321, 804410, 804420/421, 804440/441, 804450/451, 804460, 804490, 804520/521, 804610/614, 808100/102, 808200/204, 812000 H11 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1c.1 Statement I Page 1 of 1 Michigan Gas Utilities Corporation Depreciation Expense Straight Line For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Product Trans- Distri- Ln Demand mission bution Storage General Total -- ---------- ---------- ---------- ---------- ---------- ---------- 1 Jan 32 51,457 522,254 35,162 101,567 710,472 2 Feb 32 51,434 523,913 35,116 101,608 712,103 3 Mar 32 51,495 525,394 35,071 101,651 713,643 4 Apr 32 51,561 526,555 35,071 102,515 715,734 5 May 32 51,547 528,270 35,071 102,456 717,377 6 Jun 32 51,712 530,365 35,071 102,654 719,834 7 Jul 32 51,867 534,003 35,098 102,869 723,870 8 Aug 32 51,868 537,680 35,125 103,086 727,792 9 Sep 197 51,882 540,326 35,125 102,422 729,952 10 Oct 227 52,306 543,081 35,125 104,023 734,763 11 Nov 233 53,333 545,131 35,215 98,048 731,960 12 Dec 233 53,902 547,801 35,886 103,944 741,766 ---------- ---------- ---------- ---------- ---------- ---------- 13 Total 1,150 624,364 6,404,771 422,139 1,226,842 8,679,266 14 Gen(1) 126,319 21,151 1,045,396 33,976 -1,226,842 ---------- ---------- ---------- ---------- ---------- 15 Total 127,469 645,515 7,450,167 456,115 16 Total Corp. 8,679,266 ========== (1)Functionalized based on Salaries and Wages. See Allocation Method L. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1h Statement J Page 1 of 2 Michigan Gas Utilities Corporation Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Federal Income Tax 5,922,765 2 State Income Tax 876,749 ¯¯¯¯¯¯¯¯¯¯¯¯ 3 Operating Income Taxes 6,799,514 ============ Income Taxes on Other Income: 4 Federal 0 5 State 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Other Income Taxes 0 ============ 7 Total Income Tax Expense 6,799,514 ============ May not cross-check due to rounding The Federal Income Tax rate is: 0.35 The State Income Tax rate is: 0.05997582 The Composite Income Tax rate is: 0.389 The Income Tax Factor is: 0.6367


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1M WPC1-1i.2 Statement J Page 2 of 2 Michigan Gas Utilities Corporation Allocation Method Reference Sheet for Taxes Year Ending Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ( #) ALLOCATION METHOD ( #) STATEMENT SOURCE AMOUNT ¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ( 1) Rate Base ( 1) M, Page 2 1.000000 ( 2) Energy-BCR ( 2) M-2, Page 1 1.000000 ( 3) Energy-RET ( 3) M-2, Page 1 1.000000 ( 4) Energy-WHL ( 4) Not Applicable 0.000000 ( 5) Demand-BCR ( 5) M-3, Page 1 1.000000 ( 6) Demand-RET ( 6) M-3, Page 1 1.000000 ( 7) Demand-WHL ( 7) Not Applicable 0.000000 ( 8) Transmission-BCR ( 8) Not Applicable 0.000000 ( 9) Transmission-RET ( 9) Not Applicable 0.000000 (10) Transmission-WHL (10) Not Applicable 0.000000 (11) Dist Plant-BCR (11) M-1, Page 1 1.000000 (12) Dist Plant-RET (12) M-1, Page 1 1.000000 (13) Dist Plant-WHL (13) Not Applicable 0.000000 (14) Dist S/L Acc Dep-BCR (14) M-1, Page 2 1.000000 (15) Dist S/L Acc Dep-RET (15) M-1, Page 2 1.000000 (16) Dist S/L Acc Dep-WHL (16) Not Applicable 0.000000 (17) Dist T/S Acc Dep-BCR (17) Not Applicable 0.000000 (18) Dist T/S Acc Dep-RET (18) Not Applicable 0.000000 (19) Dist T/S Acc Dep-WHL (19) Not Applicable 0.000000 (20) Dist S/L Dep Exp-BCR (20) M-1, Page 3 1.000000 (21) Dist S/L Dep Exp-RET (21) M-1, Page 3 1.000000 (22) Dist S/L Dep Exp-WHL (22) Not Applicable 0.000000 (23) Dist T/S Dep Exp-BCR (23) M-1, Page 4 1.000000 (24) Dist T/S Dep Exp-RET (24) M-1, Page 4 1.000000 (25) Dist T/S Dep Exp-WHL (25) Not Applicable 0.000000 (26) Dist-O&M-BCR (26) M-1, Page 5 1.000000 (27) Dist-O&M-RET (27) M-1, Page 5 1.000000 (28) Dist-O&M-WHL (28) Not Applicable 0.000000 (29) Customer-BCR (29) Alloc Method G 1.000000 (30) Customer-RET (30) Alloc Method G 1.000000 (31) Customer-WHL (31) Not Applicable 0.000000 (32) General & Common-BCR (32) Alloc Method L 1.000000 (33) General & Common-RET (33) Alloc Method L 1.000000 (34) General & Common-WHL (34) Not Applicable 0.000000 (35) Direct-Wisconsin (35) Not Applicable 0.000000 (36) Direct-Michigan (36) Direct 1.000000 (37) Direct-Wholesale (37) Not Applicable 0.000000 (38) Revenue (38) Alloc Method S 1.000000 (39) Michigan Tax Liab (39) Direct J-1, Page 2 0.889534 (40) T/S Deprec Expense (40) I, Page 2 1.000000


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1MG Case No.: Witness: Schedule: WPC1-1i1 Statement J-1 Page 1 of 3 Michigan Gas Utilities Corporation Operating Federal Income Tax Computation For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Book Income Before 2 Incm Txs & Int Exp 21,459,751 3 Interest Expense (1) 3,759,418 4 Income Reconcil. -23,390,096 5 Mich. apportionment 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Taxable Income -5,689,763 7 Tax Rate 0.350 8 Taxes Calculated -1,991,417 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 12 Tax Liability -1,991,417 13 Net Tax Adj. 7,914,182 ¯¯¯¯¯¯¯¯¯¯¯¯ 14 Adj Tax Liability 5,922,765 ¯¯¯¯¯¯¯¯¯¯¯¯ 15 Account 409.1 (Rnd) 5,922,765 16 I.T.C. Net (2) 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Taxes Allowable 5,922,765 ============ (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D-1. Adj. Tax Liability ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 19 Accrual Basis 5922765 20 Adjustment 0 21 Actual Basis 5922765 22 Jurisdictional Base 4634954 23 Allocation % 0.782566 May not cross-check due to rounding


Page: 37 of 120

1MG Case No.: Witness: Schedule: WPC1-1i2 Statement J-1 Page 2 of 3 Michigan Gas Utilities Corporation Operating State Income Tax Computation For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Book Income Before 2 Incm Txs & Int Exp 21,459,751 3 Interest Expense (1) 3,759,418 4 Income Reconcil. -10,554,112 5 Mich. apportionment 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Taxable Income 7,146,221 7 Tax Rate 0.060 8 Taxes Calculated 428,600 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 12 Tax Liability 428,600 13 Net Tax Adj. 474,058 ¯¯¯¯¯¯¯¯¯¯¯¯ 14 Adj Tax Liability 902,658 ¯¯¯¯¯¯¯¯¯¯¯¯ 15 Account 409.1 (Rnd) 902,658 16 I.T.C. Net (2) -25,909 ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Taxes Allowable 876,749 ============ (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D-1. Adj. Tax Liability ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 19 Accrual Basis 902658 20 Adjustment 0 21 Actual Basis 902658 22 Jurisdictional Base 685370 23 Allocation % 0.759279 May not cross-check due to rounding


Page: 38 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.4 Statement J-1 Page 3 of 3 Michigan Gas Utilities Corporation Federal Income Tax Deductions - Interest Synchronization For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln MGU ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Rate Base 221,255,729 2 x Wght Cost of Debt 0.018024 ¯¯¯¯¯¯¯¯¯¯¯¯ 3 Total Interest 3,987,938 4 AFUDC Debt 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 5 Synchronized Intrst 3,987,938 ============ 1 See WPC1-1.(Mp.1) 2 See Exhibit A-4, Sch D-1. Includes weighted cost of Long-Term Debt and Short-Term Debt. Excludes weighted cost of Other Interest Bearing accounts. 4 J-2 p1 May not cross-check due to rounding


Page: 39 of 120

1MG Case No.: Witness: Schedule: WPC1-1p Statement J-2 Page 1 of 2 Michigan Gas Utilities Corporation Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln Additional income and unallowable deductions: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Customer-BCR (29) 918,472 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Additions 918,472 ¯¯¯¯¯¯¯¯¯¯¯¯ Additional deductions and non-taxable income: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Rate Base ( 1) -332,972 2 (SM) Demand-BCR ( 5) -4,160,090 3 (SM) Transmission-BCR ( 8) -4,338,377 4 (SM) Dist Plant-BCR (11) -9,842,532 5 (SM) General & Common-BCR (32) -4,887,605 6 (SM) Storage-WHL (43) -318,392 7 (SM) Michigan Tax Liab (39) -428,600 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Deductions -24,308,568 ¯¯¯¯¯¯¯¯¯¯¯¯ Net Income Adds/Deducts -23,390,096 ============ May not cross-check due to rounding


Page: 40 of 120

1MG Case No.: Witness: Schedule: WPC1-1q Statement J-2 Page 2 of 2 Michigan Gas Utilities Corporation Reconciliation of Reported Net Income with Taxable Income for State Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln Additional income and unallowable deductions: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Customer-BCR (29) 918,472 2 (SM) General & Common-BCR (32) 1,869,865 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Additions 2,788,337 ¯¯¯¯¯¯¯¯¯¯¯¯ Additional deductions and non-taxable income: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Rate Base ( 1) -332,972 2 (SM) Demand-BCR ( 5) -4,157,397 3 (SM) Transmission-BCR ( 8) -2,523,681 4 (SM) Dist Plant-BCR (11) -6,136,806 5 (SM) Storage-WHL (43) -191,593 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Deductions -13,342,449 ¯¯¯¯¯¯¯¯¯¯¯¯ Net Income Adds/Deducts -10,554,112 ============ May not cross-check due to rounding


Page: 41 of 120

1MG Case No.: Witness: Schedule: WPC1-1t Statement J-3 Page 1 of 2 Michigan Gas Utilities Corporation Adjustments to Tax Liability to Arrive at Tax Provision for Federal Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln Tax effect of deferred expense net: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (NOT) Rate Base ( 1) 391,253 2 (NOT) Demand-BCR ( 5) 1,840,629 3 (NOT) Transmission-BCR ( 8) 1,582,544 4 (NOT) Dist Plant-BCR (11) 3,533,324 5 (NOT) Customer-BCR (29) -936,755 6 (NOT) General & Common-BCR (32) 2,830,621 7 (NOT) Direct-Michigan (36) -1,452,501 8 (NOT) Storage-WHL (43) 125,067 ¯¯¯¯¯¯¯¯¯¯¯¯ Net-of-Tax Total 7,914,182 ============ May not cross-check due to rounding


Page: 42 of 120

1MG Case No.: Witness: Schedule: WPC1-1u Statement J-3 Page 2 of 2 Michigan Gas Utilities Corporation Adjustments to Tax Liability to Arrive at Tax Provision for State Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln Tax effect of deferred expense net: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (NOT) Rate Base ( 1) 34,333 2 (NOT) Demand-BCR ( 5) 205,130 3 (NOT) Transmission-BCR ( 8) 158,176 4 (NOT) Dist Plant-BCR (11) 213,165 5 (NOT) Customer-BCR (29) -103,799 6 (NOT) General & Common-BCR (32) 181,006 7 (NOT) Direct-Michigan (36) -225,720 8 (NOT) Storage-WHL (43) 11,767 ¯¯¯¯¯¯¯¯¯¯¯¯ Net-of-Tax Total 474,058 ============ May not cross-check due to rounding


Page: 43 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-4 Page 1 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Earned For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage Customer Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Total 0 0 0 -25,909 0 0 -25,909 ========= ========= ========= ========= ========= ========= ========= Investment Tax Credit - Restored Account 411040 Production Trans- Distri- Energy Demand mission bution Storage Customer Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 2 Total 0 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= ========= May not cross-check due to rounding Program Name = J4A


Page: 44 of 120

1MG Case No.: Witness: Schedule: WPC1-1w. 2 Statement J-4 Page 2 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Earned Account 411040 For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage General Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Jan 0 0 0 -1,955 0 0 -1,955 2 Feb 0 0 0 -1,955 0 0 -1,955 3 Mar 0 0 0 -1,955 0 0 -1,955 4 Apr 0 0 0 -1,955 0 0 -1,955 5 May 0 0 0 -1,955 0 0 -1,955 6 Jun 0 0 0 -1,955 0 0 -1,955 7 Jul 0 0 0 -1,955 0 0 -1,955 8 Aug 0 0 0 -1,955 0 0 -1,955 9 Sep 0 0 0 -1,955 0 0 -1,955 10 Oct 0 0 0 -1,955 0 0 -1,955 11 Nov 0 0 0 -2,075 0 0 -2,075 12 Dec 0 0 0 -4,290 0 0 -4,290 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 -25,909 0 0 -25,909 Customer ¯¯¯¯¯¯¯¯¯ 14 Gen(2) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 -25,909 0 0 ========= ========= ========= ========= ========= ========= 16 Total Corp -25,909 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding Program Name = J4B


Page: 45 of 120

1MG Case No.: Witness: Schedule: WPC1-1w. 3 Statement J-4 Page 3 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Restored Account 411040 For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage General Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Jan 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 Customer ¯¯¯¯¯¯¯¯¯ 14 Gen(2) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= 16 Total Corp 0 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding Program Name = J4B


Page: 46 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-5 Page 1 of 2 Michigan Gas Utilities Corporation Tax Amortizations (419/426/431) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Misc Inc./Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 0 0 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 0 0 Energy Demand Trans Dist Strg Customer Ratebase ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 14 Gen(*) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 0 16 Resp 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. May not cross-check due to rounding Program Name = J5A


Page: 47 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-5 Page 2 of 2 Michigan Gas Utilities Corporation Tax Amortizations (409) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Misc Inc/Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 0 0 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 0 0 Energy Demand Trans Dist Strg Customer Ratebase ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 14 Gen(*) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. May not cross-check due to rounding Program Name = J5B


Page: 48 of 120

1MG Case No.: Witness: Schedule: WPC1-2 Statement J-8 Page 1 of 1 Michigan Gas Utilities Corporation AFUDC Income For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ GAS AFUDC - Debt and Equity Portions ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Trans- Distri- Ln Energy Demand mission bution Storage General Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Debt 0 0 -17,461 0 -337 0 -17,798 2 Equity 0 0 -64,161 0 -1,251 0 -65,412 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 3 Total 0 0 -81,622 0 -1,588 0 -83,210 ========= ========= ========= ========= ========= ========= ========= May not cross-check due to rounding


Page: 49 of 120

1MG Case No.: Witness: Schedule: WPC1-1f Statement K Page 1 of 3 Michigan Gas Utilities Corporation Taxes Other Than Income Taxes Allocation Percentage Calculations For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Sal & Wages 1,055,395 0 75,449 12,633 624,404 20,294 322,615 0 2 Ratebase 3,822,376 327,559 57,049 488,228 2,753,219 196,321 0 0 ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 3 Total 4,877,771 327,559 132,498 500,861 3,377,623 216,615 322,615 0 ======== ======== ======== ======== ======== ======== ======== ======== May not cross-check due to rounding


Page: 50 of 120

1MG Case No.: Witness: Schedule: WPC1-1f.1 Statement K Page 2 of 3 Michigan Gas Utilities Corporation Gas Taxes Other Than Income Taxes by Function and by Cost Component For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ FUNCTIONALIZATION BASIS GAS Fn Alloc UTILITY Method ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ LN FEDERAL 1 Retirement Benefits 675,141 L 2 Unemployment Comp. 5,242 L 3 PR Taxes Credited 0 L 4 Super Fund Tax 0 N 5 Highway Use Tax 0 N 6 Fed Excise Tax 796 N STATE-MICHIGAN 7 Gross Receipts Tax 0 N 8 Unemployment Comp. 30,717 L 9 Remain. Assessment 0 10 Use Tax 3,461 N 11 Unauthor. Ins. Tax 28,259 N 12 Wis Recycling Fee 0 N 13 Single Business Tax 0 N 14 Property Tax 3,789,581 N LOCAL-MICHIGAN 15 Real Est & Property 0 N IBS 16 IBS Payroll Tax 344,296 L OTHER 17 Franchise Tax Fees 125 N 18 State Unitary Fees 155 N ¯¯¯¯¯¯¯¯ 19 Total TOTIT 4,877,771 ======== Functionalization Methods: L = Allocation Method L - Salaries & Wage N = Allocation Method N - Ratebase May not cross-check due to rounding


Page: 51 of 120

1MG Case No.: Witness: Schedule: WPC1-1f.1 Statement K Page 3 of 3 Michigan Gas Utilities Corporation Taxes Other Than Income Taxes Allocation Percentage Calculations For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 AML 1.000000 0.000000 0.071489 0.011970 0.591630 0.019229 0.305682 0.000000 ======= ======= ======= ======= ======= ======= ======= 2 AMN 1.000000 0.085695 0.014925 0.127729 0.720290 0.051361 0.000000 0.000000 ======= ======= ======= ======= ======= ======= ======= These allocation percentages are used on page K2.


Page: 52 of 120

1MG Case No.: Witness: Schedule: WPC1-1 Statement M Page 1 of 3 Michigan Gas Utilities Corporation Cost of Service For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN Gas SOURCE ¯¯ ¯¯¯¯¯¯¯¯ 1 Present Rates 165,967,789 2 Energy Optimizatn 3,143,308 3 Power Department 0 ¯¯¯¯¯¯¯¯¯ 4 Tot Present Rates 169,111,097 5 Other Adjustments 361,378 WPC1-1f(i)(M-5p1) ¯¯¯¯¯¯¯¯¯ 6 Total Revenue 169,472,475 ¯¯¯¯¯¯¯¯¯ 7 Gas Purchases 95,127,936 WPC1-1b.1 (H1) 8 Other O&M Exp. 39,327,751 WPC1-1b.1 (H1) ¯¯¯¯¯¯¯¯¯ 9 Total O&M Expense 134,455,687 10 Depr Expense-S/L 8,679,266 WPC1-1c.1 (I1) 11 Amort.- 406/407 0 WPC1-1c.6 12 Taxes other than Income Taxes 4,877,771 WPC1-1d (K1) ¯¯¯¯¯¯¯¯¯ 13 Operating Income 21,459,751 14 Other Inc. & Adjustments Before Taxes 0 WPC1-1f(ii) (M5p2) ¯¯¯¯¯¯¯¯¯ 15 Income before Income Taxes 21,459,751 16 Income Taxes 6,799,514 WPC1-1i.1 (J1) ¯¯¯¯¯¯¯¯¯ 17 NET INCOME 14,660,237 18 Other Inc & Adjustments After Taxes 0 WPC1-1f(ii) (M5p2) ¯¯¯¯¯¯¯¯¯ 19 ADJUSTED NET INC 14,660,237 ========= 20 Rate Base 221,255,728 Schedule B-1 (Mp2) ========= May not cross-check due to rounding


Page: 53 of 120

1MG Case No.: Witness: Schedule: Allocation P Statement M Page 2 of 3 Michigan Gas Utilities Corporation Rate Base For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN Gas SOURCE ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Gross Plant 338,839,245 WPB6-1c (D1) 2 Accum Deprec 179,354,744 WPB6-4c (E1) ¯¯¯¯¯¯¯¯ 3 Net Plant 159,484,501 4 C W I P 6,671,958 WPB6-3c (D-1p1) 5 Fut Use Plt 0 WPB6-2b (F4) ¯¯¯¯¯¯¯¯ 6 Plant Total 166,156,459 ======== 7 Workng Capital 36,973,138 WPB3-2 (F3) 8 *Cash & Bank 1,225,628 WPB3-3a (F6) 9 *Fuel Stock 0 WPB3-4b (F1) 10 *Material & Sup 683,519 WPB3-4b (F1) 11 *Gas Storage 15,846,427 WPB3-4b (F1) 12 *Prepayments 579,052 WPB3-5c (F5) ¯¯¯¯¯¯¯¯ 13 Sub-Total 55,307,764 ======== 14 Othr Prop & Inv 3,643,694 WPB1-1c (F8) ¯¯¯¯¯¯¯¯ 15 Sub-Total 3,643,694 ======== Deduct: 16 *Taxes 3,852,188 WPB3-6a (F7) 17 Cust Advances 0 WPB5-7a (F2) ¯¯¯¯¯¯¯¯ 18 Sub-Total 3,852,188 ======== 19 RATE BASE 221,255,729 ======== * = WORKING CAPITAL COMPONENT. Total cross checks to SCH. B-3. May not cross-check due to rounding


Page: 54 of 120

1MG Case No.: Witness: Statement M Page 3 of 3 Michigan Gas Utilities Corporation Total Gas Revenue Requirements For the Year Ended, Dec. 31, 2014 Date Performed: 4/29/15 8:34 ______________________________________________________________________________________ Ln ENERGY DEM TRANS DIST STRG CUST DIRECT/RB TOTAL ¯¯ ¯¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 Prod 95,995,037 413,685 0 0 0 0 0 96,408,722 2 Trans 0 0 400,217 0 0 0 0 400,217 3 Dist 0 0 0 9,022,880 0 0 0 9,022,880 4 Storage 0 0 0 0 509,904 0 0 509,904 5 Cus Acc 0 0 0 0 0 11,256,603 0 11,256,603 6 Cus Ser 0 0 0 0 0 3,424,381 0 3,424,381 7 Sales 0 0 0 0 0 0 0 0 8 A & Gen 0 960,310 160,793 7,947,354 258,303 4,106,220 0 13,432,980 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 9 Tot Op 95,995,037 1,373,995 561,010 16,970,234 768,207 18,787,204 0 134,455,687 10 Depr 0 127,469 645,515 7,450,167 456,115 0 0 8,679,266 11 Dep-406 0 0 0 0 0 0 0 0 12 TOTIT 327,559 132,498 500,861 3,377,623 216,615 322,615 0 4,877,771 13 Inc Tax 584,905 101,869 871,804 4,916,284 350,561 0 0 6,825,423 14 ITC Def 0 0 0 -25,909 0 0 0 -25,909 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 15 Tot Exp 96,907,500 1,735,832 2,579,191 32,688,398 1,791,498 19,109,819 0 154,812,238 16 Other Income & Adjs 0 0 0 772,416 0 -411,168 -722,627 -361,378 17 Tx Amrt 0 0 0 0 0 0 0 0 18 Return 1,256,309 218,804 1,872,537 10,559,622 752,964 0 0 14,660,237 19 Ret Def -117,271 -20,424 -174,794 -985,698 -70,286 0 0 -1,368,474 20 Additional Inc Tax -74,702 -13,010 -111,344 -627,890 -44,772 0 0 -871,718 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 21 Rev Req 97,971,836 1,921,201 4,165,591 42,406,848 2,429,404 18,698,651 -722,627 166,870,904 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ Rev Req as % 22 of Tot. 58.7112 1.1513 2.4963 25.4130 1.4559 11.2055 ¯0.4330 100.0000 ========== ========== ========== ========== ========== ========== ========== ========== Note: Lines 13, 17, 18, and 19 are allocated based on Allocation Method N May not cross-check due to rounding


Page: 55 of 120

1MG Case No.: Witness: Schedule: Allocation Method C Statement M-1 Page 1 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Distribution Plant Used to Serve MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 317,007 1.000000 2 375 324,271 1.000000 3 376 120,143,320 1.000000 4 377 0 1.000000 5 378 4,591,987 1.000000 6 379 -35,210 1.000000 7 380 73,594,492 1.000000 8 381, 383, 385 49,538,279 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 22,656 1.000000 ¯¯¯¯¯¯¯¯¯ 14 Total 248,496,802 ========= May not cross-check due to rounding


Page: 56 of 120

1MG Case No.: Witness: Schedule: Allocation Method D Statement M-1 Page 2 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Accumulated Depreciation * Straight Line * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 35,181 1.000000 2 375 219,465 1.000000 3 376 70,503,824 1.000000 4 377 0 1.000000 5 378 2,793,684 1.000000 6 379 -3,892 1.000000 7 380 40,825,341 1.000000 8 381, 383, 385 20,051,040 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 14,197 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 134,438,840 ======== May not cross-check due to rounding


Page: 57 of 120

1MG Case No.: Witness: Schedule: Allocation Method E Statement M-1 Page 3 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Depreciation Expense * Straight Line * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 374 9,779 1.000000 2 375 4,767 1.000000 3 376 2,702,137 1.000000 4 377 0 1.000000 5 378 176,792 1.000000 6 379 -1,356 1.000000 7 380 2,652,375 1.000000 8 381, 383, 385 859,372 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 906 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 6,404,771 ======== May not cross-check due to rounding


Page: 58 of 120

1MG Case No.: Witness: Schedule: Allocation Method T Statement M-1 Page 4 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Depreciation Expense * Tax Savings * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 0 1.000000 2 375 0 1.000000 3 376 0 1.000000 4 377 0 1.000000 5 378 0 1.000000 6 379 0 1.000000 7 380 0 1.000000 8 381, 383, 385 0 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 0 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 0 ======== May not cross-check due to rounding


Page: 59 of 120

1MG Case No.: Witness: Schedule: Allocation Method F Statement M-1 Page 5 of 6 Michigan Gas Utilities Corporation Allocation of Distribution Expenses to MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas O&M Ratio Used Distribution Expense Expenses for Alloc ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ LN Operation: ¯¯ 1 (870)Superv.& Engr. 946,240 1.000000 2 (871)Load Dispatch 291,051 1.000000 3 (872)Comp Labr & Ex 0 1.000000 4 (873)Comp Fuel & Pw 0 1.000000 5 (874)Mains&Serv Exp 937,209 1.000000 6 (875)Ms&Reg Exp-Gen 20,372 1.000000 7 (877)Ms&Reg Exp-Gat 54,799 1.000000 8 (878)Mtr&Hous Regul 922,565 1.000000 9 (879)Cust Install 1,016,654 1.000000 10 (880)Other 3,380,855 1.000000 11 (881)Rents 3,210 1.000000 ¯¯¯¯¯¯¯¯ 12 Total Operation 7,572,955 ¯¯¯¯¯¯¯¯ Maintenance: 13 (885)Superv.& Engr. 49,042 1.000000 14 (886)Struct & Imprv 0 1.000000 15 (887)Mains 461,559 1.000000 16 (888)Comp Stat Equp 0 1.000000 17 (889)Ms&Reg Exp-Gen 52,121 1.000000 18 (891)Ms&Reg Exp-Gat 73,229 1.000000 19 (892)Services 383,108 1.000000 20 (893)Mtr&Hous Regul 301,028 1.000000 21 (894)Other Equipmt 129,839 1.000000 ¯¯¯¯¯¯¯¯ 22 Total Maintenance 1,449,926 ¯¯¯¯¯¯¯¯ 23 Total Distribution 9,022,880 ======== 24 Jurisdictional Percentage 100.0000 ====== May not cross-check due to rounding


Page: 60 of 120

1MG Case No.: Witness: Schedule: Allocation Method F-a Statement M-1 Page 6 of 6 Michigan Gas Utilities Corporation Description of Allocation of Distribution Expenses to MGU Customers For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Allocation Ratio Used Distribution Expense Source for Alloc ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ Ln Operation: 1 (870)Superv.& Engr. ALL 1.000000 2 (871)Load Dispatch ALL 1.000000 3 (872)Comp Labr & Ex DEMAND (D1) 1.000000 4 (873)Comp Fuel & Pw DEMAND (D1) 1.000000 5 (874)Mains&Serv Exp 376 & 380 1.000000 6 (875)Ms&Reg Exp-Gen 378 1.000000 7 (877)Ms&Reg Exp-Gat 379 1.000000 8 (878)Mtr&Hous Regul 381, 383, 385 1.000000 9 (879)Cust Install 381, 383, 385 1.000000 10 (880)Other ALL 1.000000 11 (881)Rents ALL 1.000000 Maintenance: 12 (885)Superv.& Engr. ALL 1.000000 13 (886)Struct & Imprv 375 1.000000 14 (887)Mains 376 1.000000 15 (888)Comp Stat Equp DEMAND (D1) 1.000000 16 (889)Ms&Reg Exp-Gen 378 1.000000 17 (891)Ms&Reg Exp-Gat 379 1.000000 18 (892)Services 380 1.000000 19 (893)Mtr&Hous Regul 381, 383, 385 1.000000 20 (894)Other Equipmt ALL 1.000000 May not cross-check due to rounding


Page: 61 of 120

1MG Case No.: Witness: Statement M-3 Page 1 of 1 Michigan Gas Utilities Corporation Summary of MGU Monthly Throughput For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Monthly Throughput Total GCR Total Total Sales Transport Throughput Ln Mcf Mcf Mcf ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 3,274,118 2,588,182 5,862,300 2 Feb 2,752,929 2,342,098 5,095,027 3 Mar 2,616,968 2,015,436 4,632,404 4 Apr 1,137,937 1,339,194 2,477,131 5 May 644,610 1,009,545 1,654,154 6 Jun 652,382 1,060,570 1,712,952 7 Jul 307,400 863,241 1,170,641 8 Aug 272,659 865,463 1,138,122 9 Sep 364,503 933,166 1,297,668 10 Oct 909,110 1,192,432 2,101,542 11 Nov 2,130,256 1,589,425 3,719,681 12 Dec 2,391,897 1,655,394 4,047,292 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 13 Total 17,454,769 17,454,144 34,908,914 ========== ========== ========== GCR Transport Pct of Pct of Ln Throughput Throughput Throughput ¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 Jan 0.558504 0.441496 1.000000 15 Feb 0.540317 0.459683 1.000000 16 Mar 0.564927 0.435073 1.000000 17 Apr 0.459377 0.540623 1.000000 18 May 0.389691 0.610309 1.000000 19 Jun 0.380853 0.619147 1.000000 20 Jul 0.262591 0.737409 1.000000 21 Aug 0.239569 0.760431 1.000000 22 Sep 0.280890 0.719110 1.000000 23 Oct 0.432592 0.567408 1.000000 24 Nov 0.572699 0.427301 1.000000 25 Dec 0.590987 0.409013 1.000000 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total 0.500009 0.499991 1.000000 ========== ========== ========== May not cross-check due to rounding


Page: 62 of 120

1MG Case No.: Witness: Schedule: WPC1-1f(i) Statement M-5 Page 1 of 2 Michigan Gas Utilities Corporation Other Revenues For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas ¯¯¯¯¯¯¯¯¯¯ Ln ACCOUNT 487 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Late Paymt Rev-MI 803,390 48700M ¯¯¯¯¯¯¯¯¯¯ 2 Total Acct 487 803,390 ACCOUNT 488 ¯¯¯¯¯¯¯¯¯¯¯ 3 Serv Cust Equip 0 4 Miscellaneous 132,908 488000 ¯¯¯¯¯¯¯¯¯¯ 5 Total Acct 488 132,908 ACCOUNT 493 ¯¯¯¯¯¯¯¯¯¯¯ 8 Miscellaneous 7,377 493000 ¯¯¯¯¯¯¯¯¯¯ 9 Total Acct 493 7,377 ACCOUNT 495 ¯¯¯¯¯¯¯¯¯¯¯ 14 Other Gas Revenue 1,027,978 495000 15 MI EngyOpt DefRev -616,810 495013 16 Mich Gas True-up -2,480,453 49508M 17 Cust Penalties 2,266,782 495100 18 Gas Transport TU 0 49510M 19 Rev Decoupling -779,793 49598M ¯¯¯¯¯¯¯¯¯¯ 20 Total Acct 495 -582,297 ¯¯¯¯¯¯¯¯¯¯ 21 Total Other Rev 361,378 ========== May not cross-check due to rounding


Page: 63 of 120

1MG Case No.: Witness: Schedule: WPC1-1f(ii) Statement M-5 Page 2 of 2 Michigan Gas Utilities Corporation Other Adjustments For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ ALLOC GAS METHOD ¯¯¯ ¯¯¯¯¯¯¯ Ln Other Income & Adjusts - Before Tax: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 1 Gain(Loss) from Sale of Ut Prop 0 M1p1 -------- 2 TOTAL OTHER INCOME & ADJUSTS: BEFORE TAX 0 ======== Other Income & Adjustments - After Tax: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 3 Tax Amortizations (409) 0 J-5 P.2 4 Tax Amortizations (419/426/431) 0 J-5 p.1 -------- 5 TOTAL OTHER INCOME & ADJUSTS: AFTER-TAX 0 ======== May not cross-check due to rounding


Page: 64 of 120

1MG Case No.: Witness: Schedule: WPB1-4 Michigan Gas Utilities Corporation (Accounts 114 & 115) Aquisition Premium For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN ¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ========= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 65 of 120

1MG Case No.: Witness: Schedule: WPB3-9b Michigan Gas Utilities Corporation Prepayments - Other (Account 165000) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Other Other Prepayments Prepayments ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 0 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 66 of 120

1MG Case No.: Witness: Schedule: WPB3-9c Michigan Gas Utilities Corporation Prepayments - Insurance (Accounts 165010, 165015) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Gas Total Insur. Insur. Gas Prepay Prepay Insur. (165010) (165015) Prepay ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Dec 287,445 0 287,445 2 Jan 260,069 0 260,069 3 Feb 232,694 0 232,694 4 Mar 202,389 0 202,389 5 Apr 223,261 0 223,261 6 May 191,590 0 191,590 7 Jun 160,589 0 160,589 8 Jul 129,254 0 129,254 9 Aug 97,918 0 97,918 10 Sep 66,582 0 66,582 11 Oct 35,246 0 35,246 12 Nov 363,501 0 363,501 13 Dec 329,055 0 329,055 ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 14 Ave(1) 189,279 0 189,279 ======= ======= ======= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 67 of 120

1MG Case No.: Witness: Schedule: WPB3-9d Michigan Gas Utilities Corporation Prepayments - Federal Hwy Use Tax (Account 165190) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ 100% NON-RATEBASE Ln Gas Non- Total Hwy Use Utility Acct Prepay Hwy Use 165190 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 68 of 120

1MG Case No.: Witness: Schedule: WPB3-9e Michigan Gas Utilities Corporation Prepayments - Licenses (Account 165020) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total License License Prepay Prepay (165020) - ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 14 Ave(1) 0 0 ======= ======= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding Program Name = WPB3^9E


Page: 69 of 120

1MG Case No.: Witness: Schedule: WPB3-9f Michigan Gas Utilities Corporation Prepayments - Taxes (Account 165030) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Taxes Non- Acct Ln Prepay Utility 165030 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 70 of 120

1MG Case No.: Witness: Schedule: WPB3-9g Michigan Gas Utilities Corporation Prepayments - Interest on Commercial Paper (IOCP) (Account 165040) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total IOCP Non- Acct Ln Prepay Utility 165040 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 71 of 120

1MG Case No.: Witness: Schedule: WPB3-9h Michigan Gas Utilities Corporation Prepayments - Federal & State Income Tax (Account 165350/351/365 ) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Gas Acct Inc Tax Non- 165350/51 Ln Prepay Utility 165365 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 3,379,202 0 3,379,202 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 458,831 0 458,831 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 4,998,052 0 4,998,052 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 387,288 0 387,288 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 72 of 120

1MG Case No.: Witness: Schedule: WPB3-9i Michigan Gas Utilities Corporation Prepayments - Gross Receipts Tax (GRT) (Account 165080) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total GRT Non- Acct Ln Prepay Utility 165080 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 73 of 120

1MG Case No.: Witness: Schedule: WPB3-9j Michigan Gas Utilities Corporation Prepayments - Gas Cost (Account 165200) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Gas Non- Acct Ln Cost Utility 165200 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 74 of 120

1MG Case No.: Witness: Schedule: WPB3-9k Michigan Gas Utilities Corporation Prepayments - Surplus Lines Tax (Account 165360) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Surplus Total Lines Non- Acct Ln Prepay Utility 165360 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 10,905 0 10,905 2 Jan 9,458 0 9,458 3 Feb 8,121 0 8,121 4 Mar 6,783 0 6,783 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,485 0 2,485 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 75 of 120

1MG Case No.: Witness: Schedule: WPB4-1 Michigan Gas Utilities Corporation Other Property & Investments For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ ACCT ACCT NON- 128525 128600 UTILITY(2) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 25,000 0 25,000 2 Jan 0 25,000 0 25,000 3 Feb 4,053,039 25,000 0 4,078,039 4 Mar 4,114,699 25,000 0 4,139,699 5 Apr 4,176,359 25,000 0 4,201,359 6 May 4,238,019 25,000 966,605 5,229,624 7 Jun 4,313,709 25,000 984,797 5,323,506 8 Jul 4,377,707 25,000 993,102 5,395,809 9 Aug 4,441,705 25,000 1,001,407 5,468,112 10 Sep 4,505,703 25,000 1,009,712 5,540,415 11 Oct 4,569,701 25,000 1,018,017 5,612,718 12 Nov 4,633,699 25,000 1,026,322 5,685,021 13 Dec 0 25,000 870,652 895,652 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) 3,618,695 25,000 619,608 4,263,303 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Non Utility includes Account 129510 May not cross-check due to rounding WPB4^1


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1MG Case No.: Witness: Schedule: WPB4-2 Michigan Gas Utilities Corporation Utility Plant - Non Ratebase For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Utility Accum Plant - Deprec- ARO ARO (101200) (108200) Total ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,253,578 -361,371 892,206 2 Jan 1,253,578 -366,204 887,374 3 Feb 1,253,578 -371,037 882,541 4 Mar 1,253,578 -375,869 877,708 5 Apr 1,253,578 -380,702 872,876 6 May 1,253,578 -385,535 868,043 7 Jun 1,253,578 -390,367 863,210 8 Jul 1,253,578 -395,200 858,378 9 Aug 1,253,578 -400,033 853,545 10 Sep 1,253,578 -404,865 848,712 11 Oct 1,253,578 -409,698 843,880 12 Nov 1,253,578 -414,531 839,047 13 Dec 1,253,578 -419,363 834,214 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) 1,253,578 -390,367 863,210 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 77 of 120

1MG Case No.: Witness: Schedule: WPB4-3 Michigan Gas Utilities Corporation Cash & Bank Balances - Cash (Account 131) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Cash Non- Cash Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 370,841 0 370,841 2 Jan 753,703 0 753,703 3 Feb 913,269 0 913,269 4 Mar 2,540,265 0 2,540,265 5 Apr 567,810 0 567,810 6 May 394,689 0 394,689 7 Jun 697,850 0 697,850 8 Jul 210,177 0 210,177 9 Aug 251,855 0 251,855 10 Sep 104,732 0 104,732 11 Oct 273,725 0 273,725 12 Nov 151,369 0 151,369 13 Dec 752,501 0 752,501 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 618,426 0 618,426 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 78 of 120

1MG Case No.: Witness: Schedule: WPB4-4 Michigan Gas Utilities Corporation Cash & Bank Balances - Interest on Special Deposits (ISD) (Account 132) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total ISD Non- ISD Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 79 of 120

1MG Case No.: Witness: Schedule: WPB4-5 Michigan Gas Utilities Corporation Cash & Bank Balances - Other Special Deposits (OSD) (Account 134 - Excluding 1347%) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total OSD Non- OSD Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 3,927 0 3,927 2 Jan 136,847 0 136,847 3 Feb 388,863 0 388,863 4 Mar 585,933 0 585,933 5 Apr 655,753 0 655,753 6 May 734,752 0 734,752 7 Jun 756,052 0 756,052 8 Jul 759,671 0 759,671 9 Aug 611,991 0 611,991 10 Sep 530,465 0 530,465 11 Oct 827,829 0 827,829 12 Nov 684,841 0 684,841 13 Dec 1,212,951 0 1,212,951 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 606,786 0 606,786 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 80 of 120

1MG Case No.: Witness: Schedule: WPB4-6 Michigan Gas Utilities Corporation Cash & Bank Balances - Working Fund Acct 135% For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Work Non- Account Ln Fund Utility 135% ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 2,000 0 2,000 2 Jan 2,000 0 2,000 3 Feb 2,000 0 2,000 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 417 0 417 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 81 of 120

1MG Case No.: Witness: Schedule: WPB4-7 Michigan Gas Utilities Corporation Temporary Cash Investments & Notes Receivable For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 136) Temporary Cash Investments ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (Account 141) Notes Receivable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 240 7 Jun 240 8 Jul 95 9 Aug 95 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 56 ======== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding WPB4^7


Page: 82 of 120

1MG Case No.: Witness: Schedule: WPB4-8 Michigan Gas Utilities Corporation Other Current & Accrued Assets - TOTAL For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 144) (Acc 146) (Acc 147) (Acc 171) Customer Other Accum Prov A/R from Tax Rec. Interest Accounts Accounts Uncollect Assoc. Assoc. & Divs Receiv Receiv Accts Co. Co. Receiv TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 18,819,367 476,464 -1,221,877 80,695 0 4 18,154,653 2 Jan 27,995,642 446,895 -1,406,716 1,682 0 6 27,037,511 3 Feb 36,985,960 451,658 -1,642,014 -7,588 0 8 35,788,026 4 Mar 43,171,371 1,155,407 -1,749,015 5,303 0 10 42,583,077 5 Apr 40,633,601 410,102 -1,827,713 616 0 13 39,216,619 6 May 26,889,797 490,434 -1,719,243 16,725 0 0 25,677,714 7 Jun 20,908,705 554,675 -1,917,987 -252 0 0 19,545,141 8 Jul 17,246,980 493,486 -1,678,448 916 0 2 16,062,937 9 Aug 14,370,904 368,039 -1,515,858 1,022 0 2 13,224,109 10 Sep 12,307,868 516,524 -1,832,145 698 0 2 10,992,946 11 Oct 11,880,728 421,993 -1,822,107 153,535 0 2 10,634,151 12 Nov 16,420,820 560,859 -1,932,447 2,152 0 2 15,051,386 13 Dec 19,758,787 2,313,973 -2,059,481 4,619 0 2 20,017,901 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 24,008,455 605,441 -1,723,698 18,122 0 4 22,908,324 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) Accrd Util Misc Curr Derivative Revenue & Accrued Assets TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 15,419,921 4,930,346 327,649 38,832,569 2 Jan 18,105,866 3,989,172 814,010 49,946,558 3 Feb 16,277,378 9,248,629 550,640 61,864,672 4 Mar 13,286,907 2,634,271 257,060 58,761,314 5 Apr 5,806,706 8,339,826 436,270 53,799,421 6 May 2,013,806 8,576,816 142,030 36,410,367 7 Jun 3,308,231 3,585,770 78,690 26,517,832 8 Jul 3,319,846 4,046,212 19,780 23,448,775 9 Aug 3,093,498 3,876,236 84,710 20,278,553 10 Sep 3,679,537 4,716,506 113,840 19,502,829 11 Oct 6,901,174 2,506,541 58,420 20,100,286 12 Nov 15,099,924 1,209,030 114,850 31,475,189 13 Dec 13,661,592 4,355,725 11,630 38,046,849 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 8,786,136 4,781,004 236,662 36,712,126 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 83 of 120

1MG Case No.: Witness: Schedule: WPB4-8a Michigan Gas Utilities Corporation Other Current & Accrued Assets - ELECTRIC For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 146) (Acc 144) (Acc 171) (Acc 147) Customer Other A/R from Accum Prov Interest Tax Rec. A/R A/R Assoc. Co Uncollect & Divs. Assoc. Co (2) (2) (2) Accts(2) Rec (3) (4) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 0 6 May 0 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI ELEC Derivative REVENUE TRUE-UP Assets TOTAL (5) (5) (5) ELEC ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 2 Jan 0 0 0 0 3 Feb 0 0 0 0 4 Mar 0 0 0 0 5 Apr 0 0 0 0 6 May 0 0 0 0 7 Jun 0 0 0 0 8 Jul 0 0 0 0 9 Aug 0 0 0 0 10 Sep 0 0 0 0 11 Oct 0 0 0 0 12 Nov 0 0 0 0 13 Dec 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account is Non-Utility only. May not cross-check due to rounding


Page: 84 of 120

1MG Case No.: Witness: Schedule: WPB4-8b Michigan Gas Utilities Corporation Other Current & Accrued Assets - GAS For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 146) (Acc 144) (Acc 171) (Acc 147) Customer Other A/R from Accum Prov Interest Tax Rec. A/R A/R Assoc. Co Uncollect & Divs. Assoc. Co (2) (2) (2) Accts(2) Rec (3) (4) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 18,819,367 476,464 80,695 -1,221,877 4 0 18,154,653 2 Jan 27,995,642 446,895 1,682 -1,406,716 6 0 27,037,511 3 Feb 36,985,960 451,658 -7,588 -1,642,014 8 0 35,788,026 4 Mar 43,171,371 1,155,407 5,303 -1,749,015 10 0 42,583,077 5 Apr 40,633,601 410,102 616 -1,827,713 13 0 39,216,619 6 May 26,889,797 490,434 16,725 -1,719,243 0 0 25,677,714 7 Jun 20,908,705 554,675 -252 -1,917,987 0 0 19,545,141 8 Jul 17,246,980 493,486 916 -1,678,448 2 0 16,062,937 9 Aug 14,370,904 368,039 1,022 -1,515,858 2 0 13,224,109 10 Sep 12,307,868 516,524 698 -1,832,145 2 0 10,992,946 11 Oct 11,880,728 421,993 153,535 -1,822,107 2 0 10,634,151 12 Nov 16,420,820 560,859 2,152 -1,932,447 2 0 15,051,386 13 Dec 19,758,787 2,313,973 4,619 -2,059,481 2 0 20,017,901 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 24,008,455 605,441 18,122 -1,723,698 4 0 22,908,324 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI GCR Derivative REVENUE COLLECT Assets TOTAL GAS (5) GAS (5) GAS (5) GAS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 15,419,921 3,315,960 327,649 37,218,183 2 Jan 18,105,866 3,023,590 814,010 48,980,976 3 Feb 16,277,378 3,707,017 550,640 56,323,061 4 Mar 13,286,907 2,446,195 257,060 58,573,238 5 Apr 5,806,706 2,190,338 436,270 47,649,933 6 May 2,013,806 2,040,381 142,030 29,873,931 7 Jun 3,308,231 1,691,177 78,690 24,623,239 8 Jul 3,319,846 1,411,058 19,780 20,813,621 9 Aug 3,093,498 1,160,348 84,710 17,562,665 10 Sep 3,679,537 879,680 113,840 15,666,003 11 Oct 6,901,174 649,439 58,420 18,243,184 12 Nov 15,099,924 685,881 114,850 30,952,041 13 Dec 13,661,592 3,983,612 11,630 37,674,736 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 8,786,136 1,961,241 236,662 33,892,363 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account is Non-Utility only. May not cross-check due to rounding


Page: 85 of 120

1MG Case No.: Witness: Schedule: WPB4-8c Michigan Gas Utilities Corporation Other Current & Accrued Assets - Non Utility For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 142) (Acc 144) (Acc 171) (Acc 147) CUSTOMER (Acc 143) (Acc 146) ACUM PROV INTEREST Tax Rec. ACCOUNTS OTH ACCTS A/R from UNCOLLECT & DIVS Assoc. TOTAL RECEIVE RECEIVE Assc Comp ACCOUNTS RECEIVE Co. NON UTIL ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 0 6 May 0 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 0 ========== ========== ========== ========== ========== ========== ========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI GCR Derivative REVENUE COLLECT Assets TOTAL GAS (5) GAS (5) GAS (5) GAS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 1,614,386 0 1,614,386 2 Jan 0 965,583 0 965,583 3 Feb 0 5,541,611 0 5,541,611 4 Mar 0 188,076 0 188,076 5 Apr 0 6,149,488 0 6,149,488 6 May 0 6,536,436 0 6,536,436 7 Jun 0 1,894,593 0 1,894,593 8 Jul 0 2,635,154 0 2,635,154 9 Aug 0 2,715,888 0 2,715,888 10 Sep 0 3,836,826 0 3,836,826 11 Oct 0 1,857,102 0 1,857,102 12 Nov 0 523,148 0 523,148 13 Dec 0 372,113 0 372,113 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 2,819,763 0 2,819,763 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 86 of 120

1MG Case No.: Witness: Schedule: WPB4-9 Michigan Gas Utilities Corporation Other Deferred Debits - TOTAL For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) RESEARCH UNAMORT UNRECOVRD REG CLEARING AND LOSS ON PGC ACT ASSETS ACCOUNTS MISC DEF DEVELOP REAQ DEBT GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 61,616,382 0 41,018,204 0 0 0 2 Jan 57,684,395 5,156 41,011,106 0 0 0 3 Feb 57,294,216 58,178 40,988,617 0 0 0 4 Mar 58,892,985 67,879 40,962,476 0 0 0 5 Apr 55,181,735 38,326 40,944,432 0 0 0 6 May 55,212,274 -19,714 40,943,738 0 0 0 7 Jun 58,007,290 -64,750 40,918,285 0 0 0 8 Jul 55,144,974 -145,389 40,953,145 0 0 0 9 Aug 55,634,678 -13,087 40,925,410 0 0 0 10 Sep 57,376,831 -97,601 40,941,478 0 0 0 11 Oct 54,267,762 -166,127 40,962,807 0 0 0 12 Nov 54,080,506 -169,469 40,954,314 0 0 0 13 Dec 65,000,946 0 40,997,697 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 56,840,526 -42,217 40,959,480 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340 TOTAL 182400/410 NET 182376) DEFERRED PLANT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 102,634,586 2 Jan 0 98,700,657 3 Feb 0 98,341,011 4 Mar 0 99,923,340 5 Apr 0 96,164,493 6 May 0 96,136,298 7 Jun 0 98,860,825 8 Jul 0 95,952,729 9 Aug 0 96,547,001 10 Sep 0 98,220,707 11 Oct 0 95,064,441 12 Nov 0 94,865,351 13 Dec 0 105,998,643 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 97,757,789 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 87 of 120

1MG Case No.: Witness: Schedule: WPB4-9a Michigan Gas Utilities Corporation Other Deferred Debits - ELECTRIC For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) REG CLEARING RESEARCH UNAMORT UNRECOVRD ASSETS ACCOUNTS AND LOSS ON PGC ACT (2) (2) MISC DEF(3) DEVELOP(3) REAQ DT(4) GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 6 May 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340, TOTAL 182400/410, NET 182376, ELEC DEF INC. IN PLT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 88 of 120

1MG Case No.: Witness: Schedule: WPB4-9b Michigan Gas Utilities Corporation Other Deferred Debits - GAS For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191 REG CLEARING RESEARCH UNAMORT UNRECOVRD ASSETS ACCOUNTS AND LOSS ON GAS ACT (2) (2) MISC DEF(3) DEVELOP(3) REAQ DT(4) GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 57,523,021 0 1,282,844 0 0 0 2 Jan 57,223,549 5,156 1,275,746 0 0 0 3 Feb 57,041,885 58,178 1,253,257 0 0 0 4 Mar 55,502,753 67,879 1,227,115 0 0 0 5 Apr 55,196,646 38,326 1,209,071 0 0 0 6 May 55,212,274 -19,714 1,208,378 0 0 0 7 Jun 54,720,948 -64,750 1,182,924 0 0 0 8 Jul 55,144,974 -145,389 1,217,784 0 0 0 9 Aug 55,634,678 -13,087 1,190,049 0 0 0 10 Sep 54,030,182 -97,601 1,206,117 0 0 0 11 Oct 54,170,950 -166,127 1,227,446 0 0 0 12 Nov 53,983,695 -169,469 1,218,953 0 0 0 13 Dec 61,677,840 0 1,262,336 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 55,621,914 -42,217 1,224,119 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340, TOTAL 182400/410, NET 182376, GAS DEF INCL IN PLT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 58,805,865 2 Jan 0 58,504,450 3 Feb 0 58,353,319 4 Mar 0 56,797,747 5 Apr 0 56,444,043 6 May 0 56,400,938 7 Jun 0 55,839,122 8 Jul 0 56,217,369 9 Aug 0 56,811,640 10 Sep 0 55,138,699 11 Oct 0 55,232,269 12 Nov 0 55,033,180 13 Dec 0 62,940,177 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 56,803,816 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 89 of 120

1MG Case No.: Witness: Schedule: WPB4-9c Michigan Gas Utilities Corporation Other Deferred Debits - Non Utility For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) MISC RESEARCH UNAMORT UNRECOVRD REG CLEARING DEFERRED AND LOSS ON GAS ACT ASSETS ACCOUNTS DEBITS DEVELOP REAQ DEBT GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 4,093,361 0 39,735,360 0 0 0 2 Jan 460,847 0 39,735,360 0 0 0 3 Feb 252,332 0 39,735,360 0 0 0 4 Mar 3,390,232 0 39,735,360 0 0 0 5 Apr -14,910 0 39,735,360 0 0 0 6 May 0 0 39,735,360 0 0 0 7 Jun 3,286,342 0 39,735,360 0 0 0 8 Jul 0 0 39,735,360 0 0 0 9 Aug 0 0 39,735,360 0 0 0 10 Sep 3,346,649 0 39,735,360 0 0 0 11 Oct 96,812 0 39,735,360 0 0 0 12 Nov 96,812 0 39,735,360 0 0 0 13 Dec 3,323,106 0 39,735,360 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,218,612 0 39,735,360 0 0 0 =========== =========== =========== =========== =========== =========== (Acc 182) INCLUDED IN NON UTIL PLANT TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 43,828,721 2 Jan 0 40,196,207 3 Feb 0 39,987,692 4 Mar 0 43,125,593 5 Apr 0 39,720,450 6 May 0 39,735,360 7 Jun 0 43,021,703 8 Jul 0 39,735,360 9 Aug 0 39,735,360 10 Sep 0 43,082,009 11 Oct 0 39,832,172 12 Nov 0 39,832,172 13 Dec 0 43,058,466 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 40,953,973 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 90 of 120

1MG Case No.: Witness: Schedule: WPB5-1 Michigan Gas Utilities Corporation Common Stock For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acc 201%) (Acc 215100) UNAPPROP COMMON APPROP RET RETAINED STOCK (Acc 207%) EARNINGS - EARNINGS LN ISSUE PREMIUM AMORTIZATION (2) ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 100 164,346,084 0 -17,896,100 2 Jan 100 164,346,084 0 -14,975,547 3 Feb 100 164,346,084 0 -11,734,001 4 Mar 100 157,387,109 0 -9,527,386 5 Apr 100 157,387,109 0 -8,278,419 6 May 100 157,387,109 0 -8,722,713 7 Jun 100 151,417,219 0 -8,758,376 8 Jul 100 151,417,219 0 -9,014,804 9 Aug 100 151,417,219 0 -9,333,709 10 Sep 100 151,447,149 0 -9,988,698 11 Oct 100 158,447,149 0 -10,132,056 12 Nov 100 158,447,149 0 -8,362,579 13 Dec 100 158,476,699 0 -7,293,042 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 14 AVG 100 157,071,499 0 -10,118,572 ============ ============ ============ ============ (Acc 219000) (Acc 217%) (Acc 210%) (Acc 214%) OTHER COMP REACQUIRED GAIN ON CAPITAL INCOME - CAPITAL REACQUIRED STOCK FAS87 STOCK CAPITAL EXPENSE TOTAL ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 146,450,085 2 Jan 0 0 0 0 149,370,638 3 Feb 0 0 0 0 152,612,184 4 Mar 0 0 0 0 147,859,823 5 Apr 0 0 0 0 149,108,790 6 May 0 0 0 0 148,664,496 7 Jun 0 0 0 0 142,658,942 8 Jul 0 0 0 0 142,402,515 9 Aug 0 0 0 0 142,083,609 10 Sep 0 0 0 0 141,458,551 11 Oct 0 0 0 0 148,315,192 12 Nov 0 0 0 0 150,084,670 13 Dec 0 0 0 0 151,183,757 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 14 AVG 0 0 0 0 146,953,027 ============ ============ ============ ============ ============ (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) INCLUDES ACCTS 216% + 436% + 437% + 438% + 439% + RE216 May not cross-check due to rounding


Page: 91 of 120

1MG Case No.: Witness: Schedule: WPB5-2 Michigan Gas Utilities Corporation Preferred Stock (Account 204) For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ LN ¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ========= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 92 of 120

1MG Case No.: Witness: Schedule: WPB5-3 Michigan Gas Utilities Corporation Long Term Debt For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acct 223) Ln N/P Assoc Co ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 71,000,000 2 Jan 71,000,000 3 Feb 71,000,000 4 Mar 71,000,000 5 Apr 71,000,000 6 May 71,000,000 7 Jun 71,000,000 8 Jul 71,000,000 9 Aug 71,000,000 10 Sep 71,000,000 11 Oct 71,000,000 12 Nov 71,000,000 13 Dec 71,000,000 ¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 71,000,000 ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding WPB5^3


Page: 93 of 120

1MG Case No.: Witness: Schedule: WPB5-3a Michigan Gas Utilities Corporation Unamortized Debt Expense & Unamortized Debt Discount For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 181) Unamortized Debt Expense ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (Account 226) Unamortized Debt Discount ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 94 of 120

1MG Case No.: Witness: Schedule: WPB5-4 Michigan Gas Utilities Corporation Deferred Credit-Sup Ret Select SERP For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acct (Acct (Acct (Acct (Acct (Acct Total 228300) 228310) 228331) 228315) 228320) 228325) Acct 228.3 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ LN ¯¯ 1 Dec 552,255 7,211 885,604 1,225,140 815,640 191,032 3,676,882 2 Jan 548,962 7,235 823,944 1,227,788 818,267 189,954 3,616,150 3 Feb 545,670 7,259 0 1,230,378 820,894 188,876 2,793,077 4 Mar 542,377 7,283 0 494,259 -1,017,890 186,720 212,749 5 Apr 539,085 7,307 0 493,583 -1,024,736 186,720 201,959 6 May 535,793 7,331 0 511,029 0 185,642 1,239,794 7 Jun 532,482 7,237 0 515,089 0 184,932 1,239,740 8 Jul 529,186 7,242 0 515,240 0 183,915 1,235,583 9 Aug 525,889 7,247 0 515,383 0 182,898 1,231,417 10 Sep 522,593 7,252 0 515,504 0 181,881 1,227,230 11 Oct 519,296 -26,221 0 515,702 0 180,864 1,189,641 12 Nov 516,000 -26,216 0 515,807 0 179,847 1,185,437 13 Dec 564,234 0 1,680,537 671,088 0 360,609 3,276,468 ---------- ---------- ---------- ---------- ---------- ---------- ---------- 14 Ave (1) 534,631 1,380 175,585 666,490 363 192,339 1,570,788 ========== ========== ========== ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 95 of 120

1MG Case No.: Witness: Schedule: WPB5-4A Michigan Gas Utilities Corporation Accum Provision for Injuries and Damages For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Acct (Acct Total 228200) 228210) Acct 228.2 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ LN ¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ---------- ---------- ---------- 14 Ave (1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 96 of 120

1MG Case No.: Witness: Schedule: WPB5-5 Michigan Gas Utilities Corporation Taxes Accrued For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ FEDERAL STATE TOTAL INCOME INCOME INCOME LN 236050/51 236070/71 ¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Dec 0 193,350 193,350 2 Jan -2,009,665 428,904 -1,580,761 3 Feb 1,082,787 690,020 1,772,808 4 Mar 3,104,088 517,179 3,621,267 5 Apr 3,351,885 592,027 3,943,912 6 May 2,423,506 464,919 2,888,425 7 Jun 2,455,831 472,724 2,928,554 8 Jul 1,635,655 365,340 2,000,995 9 Aug 783,628 252,150 1,035,778 10 Sep 0 0 0 11 Oct -1,060,276 116,409 -943,867 12 Nov -654,921 -46,155 -701,077 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 926,043 329,183 1,255,226 ========== ========== ========== MISC (2) TOTAL PROPERTY PAYROLL ACCRUED ACC TAX TAXES TAXES TAXES 236% ¯¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯¯ 1 Dec 3,633,032 39,644 0 3,866,025 2 Jan 3,148,586 67,561 0 1,635,386 3 Feb 3,123,430 60,075 0 4,956,313 4 Mar 3,124,701 45,203 0 6,791,171 5 Apr 3,123,619 15,302 0 7,082,833 6 May 3,123,725 23,069 0 6,035,219 7 Jun 3,116,901 37,601 0 6,083,056 8 Jul 2,996,377 48,175 0 5,045,547 9 Aug 1,266,079 16,908 0 2,318,765 10 Sep 1,262,966 61,652 0 1,324,619 11 Oct 1,263,157 35,388 0 354,678 12 Nov 1,243,124 35,373 0 577,420 13 Dec 4,135,547 40,927 0 4,176,474 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,556,413 40,549 0 3,852,188 ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Total Accrued Taxes less Property Tax, Payroll Tax, and Income Tax Accruals; classified as Non-Utility. May not cross-check due to rounding


Page: 97 of 120

1MG Case No.: Witness: Schedule: WPB5-5a Michigan Gas Utilities Corporation Accrued Property Taxes - Operating For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Property Non- Accounts Ln Taxes Utility 236..(2) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 3,633,032 0 3,633,032 2 Jan 3,148,586 0 3,148,586 3 Feb 3,123,430 0 3,123,430 4 Mar 3,124,701 0 3,124,701 5 Apr 3,123,619 0 3,123,619 6 May 3,123,725 0 3,123,725 7 Jun 3,116,901 0 3,116,901 8 Jul 2,996,377 0 2,996,377 9 Aug 1,266,079 0 1,266,079 10 Sep 1,262,966 0 1,262,966 11 Oct 1,263,157 0 1,263,157 12 Nov 1,243,124 0 1,243,124 13 Dec 4,135,547 0 4,135,547 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,556,413 0 2,556,413 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Includes accts 236...220,300,500,510. May not cross-check due to rounding


Page: 98 of 120

1MG Case No.: Witness: Schedule: WPB5-5b Michigan Gas Utilities Corporation Accrued Payroll Taxes - Operating For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Payroll Non- Accounts Ln Taxes Utility 236..(2) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 39,643 0 39,644 2 Jan 67,561 0 67,561 3 Feb 60,075 0 60,075 4 Mar 45,203 0 45,203 5 Apr 15,302 0 15,302 6 May 23,069 0 23,069 7 Jun 37,601 0 37,601 8 Jul 48,175 0 48,175 9 Aug 16,907 0 16,908 10 Sep 61,652 0 61,652 11 Oct 35,388 0 35,388 12 Nov 35,372 0 35,373 13 Dec 40,927 0 40,927 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 40,549 0 40,549 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Includes accts 236...081,082,090,110. May not cross-check due to rounding


Page: 99 of 120

1MG Case No.: Witness: Schedule: WPB5-5c Michigan Gas Utilities Corporation Accrued Income Taxes - Operating For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total Federal Non- Accounts Ln Income Utility 236050 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan -2,009,665 0 -2,009,665 3 Feb 1,082,787 0 1,082,787 4 Mar 3,104,088 0 3,104,088 5 Apr 3,351,885 0 3,351,885 6 May 2,423,506 0 2,423,506 7 Jun 2,455,831 0 2,455,831 8 Jul 1,635,655 0 1,635,655 9 Aug 783,628 0 783,628 10 Sep 0 0 0 11 Oct -1,060,276 0 -1,060,276 12 Nov -654,921 0 -654,921 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 926,043 0 926,043 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 100 of 120

1MG Case No.: Witness: Schedule: WPB5-5d Michigan Gas Utilities Corporation Accrued Income Taxes - Operating For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Gas Total State Non- Accounts Ln Income Utility 236070 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 193,350 0 193,350 2 Jan 428,904 0 428,904 3 Feb 690,020 0 690,020 4 Mar 517,179 0 517,179 5 Apr 592,027 0 592,027 6 May 464,919 0 464,919 7 Jun 472,724 0 472,724 8 Jul 365,340 0 365,340 9 Aug 252,150 0 252,150 10 Sep 0 0 0 11 Oct 116,409 0 116,409 12 Nov -46,155 0 -46,155 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 329,183 0 329,183 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 101 of 120

1MG Case No.: Witness: Schedule: WPB5-6 Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Ac 230000) (Acc 232%) (Acc 233 ) (Acc 234%) (Acc 235%) (Acc 237%) ASSET RET. ACCOUNTS NOTES A/P CUST INTEREST LN OBLGTNS PAYABLE PAYABLE ASSOC CO. DEPOSITS ACCRUED ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 1,658,921 19,341,372 21,800,000 2,510,649 180,901 28,705 2 Jan 1,666,803 22,616,595 20,550,000 2,545,848 182,451 29,806 3 Feb 1,674,722 29,606,235 21,350,000 2,620,666 182,071 30,756 4 Mar 1,682,680 24,787,980 21,125,000 3,803,387 182,021 31,826 5 Apr 1,690,675 24,728,774 15,575,000 2,179,665 180,898 32,790 6 May 1,698,708 19,881,467 9,800,000 2,063,731 181,783 33,853 7 Jun 1,706,779 15,678,556 15,950,000 2,760,995 180,036 34,762 8 Jul 1,714,889 14,756,579 19,925,000 2,572,604 180,036 35,781 9 Aug 1,723,037 14,317,589 23,400,000 3,281,652 179,472 36,822 10 Sep 1,731,223 16,948,734 27,800,000 3,687,779 180,214 37,839 11 Oct 1,739,449 15,676,587 28,600,000 1,886,156 179,898 38,861 12 Nov 1,747,714 14,864,643 29,550,000 4,232,239 179,519 39,867 13 Dec 1,682,268 19,851,405 26,100,000 4,072,858 182,247 40,919 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,703,939 19,455,011 21,464,583 2,910,539 180,831 34,815 ========== ========== ========== ========== ========== ========== (Acc 238%) (Acc 241%) (Acc 242%) DIVIDENDS TAX MISC CURRENT DECLARED COLLECT & ACCRUED PAYABLE LIABILITIES TOTAL ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 209,442 1,976,237 47,706,227 2 Jan 0 553,877 2,254,918 50,400,297 3 Feb 0 675,478 2,502,674 58,642,602 4 Mar 0 1,550,985 2,364,019 55,527,896 5 Apr 0 1,076,372 2,098,688 47,562,861 6 May 0 174,669 1,827,535 35,661,745 7 Jun 0 92,096 2,246,767 38,649,991 8 Jul 0 62,478 2,460,451 41,707,817 9 Aug 0 64,078 2,150,701 45,153,352 10 Sep 0 35,371 2,423,797 52,844,957 11 Oct 0 150,092 1,946,010 50,217,054 12 Nov 0 280,647 4,494,772 55,389,401 13 Dec 0 627,374 4,178,084 56,735,154 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 427,879 2,487,291 48,664,888 ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 102 of 120

1MG Case No.: Witness: Schedule: WPB5-6a Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 230) Asset Retirement Obligations ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,658,921 0 1,658,921 2 Jan 1,666,803 0 1,666,803 3 Feb 1,674,722 0 1,674,722 4 Mar 1,682,680 0 1,682,680 5 Apr 1,690,675 0 1,690,675 6 May 1,698,708 0 1,698,708 7 Jun 1,706,779 0 1,706,779 8 Jul 1,714,889 0 1,714,889 9 Aug 1,723,037 0 1,723,037 10 Sep 1,731,223 0 1,731,223 11 Oct 1,739,449 0 1,739,449 12 Nov 1,747,714 0 1,747,714 13 Dec 1,682,268 0 1,682,268 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,703,939 0 1,703,939 ========== ========== ========== May not cross-check due to rounding


Page: 103 of 120

1MG Case No.: Witness: Schedule: WPB5-6b Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 232) Accounts Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 19,341,372 0 19,341,372 2 Jan 22,616,595 0 22,616,595 3 Feb 29,606,235 0 29,606,235 4 Mar 24,787,980 0 24,787,980 5 Apr 24,728,774 0 24,728,774 6 May 19,881,467 0 19,881,467 7 Jun 15,678,556 0 15,678,556 8 Jul 14,756,579 0 14,756,579 9 Aug 14,317,589 0 14,317,589 10 Sep 16,948,734 0 16,948,734 11 Oct 15,676,587 0 15,676,587 12 Nov 14,864,643 0 14,864,643 13 Dec 19,851,405 0 19,851,405 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 19,455,011 0 19,455,011 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 104 of 120

1MG Case No.: Witness: Schedule: WPB5-6c Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 233) Notes Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 21,800,000 0 21,800,000 2 Jan 20,550,000 0 20,550,000 3 Feb 21,350,000 0 21,350,000 4 Mar 21,125,000 0 21,125,000 5 Apr 15,575,000 0 15,575,000 6 May 9,800,000 0 9,800,000 7 Jun 15,950,000 0 15,950,000 8 Jul 19,925,000 0 19,925,000 9 Aug 23,400,000 0 23,400,000 10 Sep 27,800,000 0 27,800,000 11 Oct 28,600,000 0 28,600,000 12 Nov 29,550,000 0 29,550,000 13 Dec 26,100,000 0 26,100,000 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 21,464,583 0 21,464,583 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 105 of 120

1MG Case No.: Witness: Schedule: WPB5-6d Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 234) A/P Associated Co ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 2,510,649 0 2,510,649 2 Jan 2,545,848 0 2,545,848 3 Feb 2,620,666 0 2,620,666 4 Mar 3,803,387 0 3,803,387 5 Apr 2,179,665 0 2,179,665 6 May 2,063,731 0 2,063,731 7 Jun 2,760,995 0 2,760,995 8 Jul 2,572,604 0 2,572,604 9 Aug 3,281,652 0 3,281,652 10 Sep 3,687,779 0 3,687,779 11 Oct 1,886,156 0 1,886,156 12 Nov 4,232,239 0 4,232,239 13 Dec 4,072,858 0 4,072,858 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,910,539 0 2,910,539 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 106 of 120

1MG Case No.: Witness: Schedule: WPB5-6e Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 235) Customer Deposits ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 180,901 180,901 2 Jan 0 182,451 182,451 3 Feb 0 182,071 182,071 4 Mar 0 182,021 182,021 5 Apr 0 180,898 180,898 6 May 0 181,783 181,783 7 Jun 0 180,036 180,036 8 Jul 0 180,036 180,036 9 Aug 0 179,472 179,472 10 Sep 0 180,214 180,214 11 Oct 0 179,898 179,898 12 Nov 0 179,519 179,519 13 Dec 0 182,247 182,247 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 180,831 180,831 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding *** This account is not allowed in Working Capital due to being an interest- bearing account. Per MPSC Order U-14347.


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1MG Case No.: Witness: Schedule: WPB5-6f Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 237) Accrued Interest ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 28,705 0 28,705 2 Jan 29,806 0 29,806 3 Feb 30,756 0 30,756 4 Mar 31,826 0 31,826 5 Apr 32,790 0 32,790 6 May 33,853 0 33,853 7 Jun 34,762 0 34,762 8 Jul 35,781 0 35,781 9 Aug 36,822 0 36,822 10 Sep 37,839 0 37,839 11 Oct 38,861 0 38,861 12 Nov 39,867 0 39,867 13 Dec 40,919 0 40,919 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 34,815 0 34,815 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 108 of 120

1MG Case No.: Witness: Schedule: WPB5-6g Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 238) Dividends Declared ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 109 of 120

1MG Case No.: Witness: Schedule: WPB5-6h Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 241) Tax Collections Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 209,442 0 209,442 2 Jan 553,877 0 553,877 3 Feb 675,478 0 675,478 4 Mar 1,550,985 0 1,550,985 5 Apr 1,076,372 0 1,076,372 6 May 174,669 0 174,669 7 Jun 92,096 0 92,096 8 Jul 62,478 0 62,478 9 Aug 64,078 0 64,078 10 Sep 35,371 0 35,371 11 Oct 150,092 0 150,092 12 Nov 280,647 0 280,647 13 Dec 627,374 0 627,374 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 427,879 0 427,879 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 110 of 120

1MG Case No.: Witness: Schedule: WPB5-6i Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 242) Misc Cur & Accrued Liab. ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility(2) Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,976,237 0 1,976,237 2 Jan 2,254,919 0 2,254,918 3 Feb 2,502,675 0 2,502,674 4 Mar 1,937,893 426,125 2,364,019 5 Apr 1,672,563 426,125 2,098,688 6 May 1,827,535 0 1,827,535 7 Jun 2,246,767 0 2,246,767 8 Jul 2,460,451 0 2,460,451 9 Aug 2,150,701 0 2,150,701 10 Sep 2,423,798 0 2,423,797 11 Oct 1,946,011 0 1,946,010 12 Nov 1,994,413 2,500,359 4,494,772 13 Dec 2,192,499 1,985,585 4,178,084 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,125,174 362,117 2,487,291 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account 242010 GCR Overcollection is included in this Non-Utility amount. May not cross-check due to rounding


Page: 111 of 120

1MG Case No.: Witness: Schedule: WPB5-7 Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Accts 244) Derivative Liabilities ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 37,083 0 37,083 2 Jan 195,046 0 195,046 3 Feb 45,790 0 45,790 4 Mar 94,310 0 94,310 5 Apr 57,960 0 57,960 6 May 85,530 0 85,530 7 Jun 112,310 0 112,310 8 Jul 493,120 0 493,120 9 Aug 270,080 0 270,080 10 Sep 188,210 0 188,210 11 Oct 360,370 0 360,370 12 Nov 221,230 0 221,230 13 Dec 1,041,960 0 1,041,960 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 221,956 0 221,956 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) INCLUDES ACCOUNTS 244010, 020, 030, 031, 299, 300, 489 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB5-9 Michigan Gas Utilities Corporation Other Deferred Credit For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 253) Other Deferred Credit ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 26,224,655 144,243 26,368,898 2 Jan 26,223,685 142,485 26,366,169 3 Feb 26,222,685 146,489 26,369,174 4 Mar 26,051,335 146,782 26,198,116 5 Apr 26,046,754 147,661 26,194,414 6 May 26,045,791 149,907 26,195,698 7 Jun 25,341,032 151,860 25,492,892 8 Jul 25,340,057 150,395 25,490,452 9 Aug 25,248,404 153,618 25,402,021 10 Sep 22,373,613 150,786 22,524,398 11 Oct 22,372,478 152,837 22,525,315 12 Nov 22,371,482 154,594 22,526,076 13 Dec 21,940,587 153,709 22,094,296 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 24,809,995 149,699 24,959,694 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 113 of 120

1MG Case No.: Witness: Schedule: WPB5-10 Michigan Gas Utilities Corporation Accumulated Deferred ITC For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ (Account 255) Accumulated Deferred ITC Ln Gas Total ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 580,399 580,399 2 Jan 578,445 578,445 3 Feb 576,490 576,490 4 Mar 574,536 574,536 5 Apr 572,581 572,581 6 May 570,627 570,627 7 Jun 568,672 568,672 8 Jul 566,718 566,718 9 Aug 564,763 564,763 10 Sep 562,809 562,809 11 Oct 560,854 560,854 12 Nov 558,780 558,780 13 Dec 554,490 554,490 -------- -------- 14 Ave(1) 568,560 568,560 ======== ======== May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB5-11 Michigan Gas Utilities Corporation Regulatory Liabilities For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Ln TOTAL 254 254400 254160/485 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 16,817,652 0 14,640,178 2 Jan 13,920,912 -3,340,609 14,893,400 3 Feb 13,980,418 -3,334,277 15,166,426 4 Mar 18,236,233 0 15,418,404 5 Apr 15,248,782 -3,310,192 15,687,630 6 May 15,302,141 -3,298,273 15,963,678 7 Jun 19,068,604 0 16,164,015 8 Jul 16,011,737 -3,274,404 16,406,208 9 Aug 16,335,265 -3,262,485 16,653,563 10 Sep 19,975,962 0 16,930,666 11 Oct 16,873,719 -3,238,611 17,193,793 12 Nov 16,997,610 -3,226,422 17,479,480 13 Dec 20,061,922 0 17,774,890 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 16,699,264 -2,190,439 16,180,400 =========== =========== =========== Ln 25435M 25467M 25493M 25498M 25499M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 472,959 1,168,063 0 0 0 2 Jan 472,391 1,051,562 0 0 0 3 Feb 472,391 953,486 0 0 0 4 Mar 453,001 866,267 0 0 0 5 Apr 453,001 819,185 0 0 0 6 May 453,001 795,050 26,615 0 0 7 Jun 475,905 810,321 97,804 0 0 8 Jul 475,905 803,419 128,233 0 0 9 Aug 475,905 796,679 156,129 0 0 10 Sep 474,430 850,475 195,496 0 0 11 Oct 479,309 787,156 189,988 0 0 12 Nov 395,671 661,831 189,988 0 0 13 Dec 322,302 519,719 189,988 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 456,545 836,610 89,937 0 0 =========== =========== =========== =========== =========== Accounts GAS 254 included Total NET OF ACCTS in Plant Acct 254 INCLUDED (254160 LESS Ln ELSEWHERE 254485) 254400 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 536,452 14,640,178 16,817,652 2 Jan 844,167 14,893,400 17,261,521 3 Feb 722,392 15,166,426 17,314,695 4 Mar 1,498,562 15,418,404 18,236,233 5 Apr 1,599,158 15,687,630 18,558,974 6 May 1,362,070 15,963,678 18,600,414 7 Jun 1,520,558 16,164,015 19,068,604 8 Jul 1,472,376 16,406,208 19,286,141 9 Aug 1,515,474 16,653,563 19,597,750 10 Sep 1,524,896 16,930,666 19,975,962 11 Oct 1,462,084 17,193,793 20,112,330 12 Nov 1,497,061 17,479,480 20,224,032 13 Dec 1,255,023 17,774,890 20,061,922 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 1,326,211 16,180,400 18,889,704 =========== =========== =========== (1) Acct 254400 is included in Deferred Taxes on WPB5-12. (2) Accts 254160 and 254485 are included in Plant on Statement E. (3) Accts 25435M 25467M 25493M 25498M and 25499M are included in Capital Structure Adjustments on WPD1-1. (3) Average balances calculated by dividing the beginning and ending monthly balances by 24.

h k d di


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1MG Case No.: Witness: Schedule: WPB5-12.1 Michigan Gas Utilities Corporation Accumulated Deferred Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Total Account Account Account Account Account Deferred Ln 190% 282% 283% 182390 254400 Taxes ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Dec 22,220,062 -29,961,084 -13,850,188 3,352,899 0 -18,238,311 2 Jan 6,256,973 -14,475,289 -13,624,363 0 3,340,609 -18,502,069 3 Feb 6,206,011 -14,919,412 -13,414,951 0 3,334,277 -18,794,075 4 Mar 20,088,034 -30,167,530 -13,440,230 3,322,179 0 -20,197,547 5 Apr 4,876,299 -15,747,927 -13,336,791 0 3,310,192 -20,898,226 6 May 4,525,049 -16,177,296 -13,322,182 0 3,298,273 -21,676,155 7 Jun 18,175,763 -30,374,556 -13,310,358 3,286,342 0 -22,222,808 8 Jul 4,099,595 -17,036,003 -13,333,231 0 3,274,404 -22,995,235 9 Aug 3,787,755 -17,465,372 -13,353,202 0 3,262,485 -23,768,335 10 Sep 16,168,880 -30,581,627 -13,373,255 3,250,552 0 -24,535,449 11 Oct 3,182,547 -18,324,075 -13,381,678 0 3,238,611 -25,284,595 12 Nov 3,381,937 -18,849,719 -13,943,197 0 3,226,422 -26,184,556 13 Dec 15,652,888 -35,215,283 -15,102,034 3,226,294 0 -31,438,135 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 9,140,443 -21,392,249 -13,525,796 1,095,722 2,190,439 -22,491,440 =========== =========== =========== =========== =========== =========== ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Liab Remove Liab Acct Total Remove Remove Account Gas Investor Deferred Account (182390) Deferred Invests Supplied Ln Taxes 190% (2) Taxes (RB)(3) Def Tax ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Dec -18,238,311 22,220,062 3,352,899 -43,811,272 0 -43,811,272 16 Jan -18,502,069 6,256,973 0 -24,759,043 0 -24,759,043 17 Feb -18,794,075 6,206,011 0 -25,000,086 0 -25,000,086 18 Mar -20,197,547 20,088,034 3,322,179 -43,607,760 0 -43,607,760 19 Apr -20,898,226 4,876,299 0 -25,774,525 0 -25,774,525 20 May -21,676,155 4,525,049 0 -26,201,205 0 -26,201,205 21 Jun -22,222,808 18,175,763 3,286,342 -43,684,913 0 -43,684,913 22 Jul -22,995,235 4,099,595 0 -27,094,830 0 -27,094,830 23 Aug -23,768,335 3,787,755 0 -27,556,090 0 -27,556,090 24 Sep -24,535,449 16,168,880 3,250,552 -43,954,882 0 -43,954,882 25 Oct -25,284,595 3,182,547 0 -28,467,142 0 -28,467,142 26 Nov -26,184,556 3,381,937 0 -29,566,493 0 -29,566,493 27 Dec -31,438,135 15,652,888 3,226,294 -50,317,317 0 -50,317,317 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -22,491,440 9,140,443 1,095,722 -32,727,605 0 -32,727,605 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Excludes account 182390 asset account that gets handled with 254400. (3) Includes accounts 283110. Note: Amounts displayed as per a Trial Balance. RB = Accounts found on Rate Base report. May not cross-check due to rounding


Page: 116 of 120

1MG Case No.: Witness: Schedule: WPB5-12.2 Michigan Gas Utilities Corporation Accumulated Deferred Income Taxes For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Def Taxes Remove Total 190300/301 Gas Deferred 190400 Invests Ln Taxes (Eqt Adj) (RB)(3) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 29 Dec -18,238,311 18,139,779 0 30 Jan -18,502,069 2,209,872 0 31 Feb -18,794,075 2,209,872 0 32 Mar -20,197,547 16,506,309 0 33 Apr -20,898,226 1,473,248 0 34 May -21,676,155 1,289,092 0 35 Jun -22,222,808 14,872,838 0 36 Jul -22,995,235 920,780 0 37 Aug -23,768,335 736,624 0 38 Sep -24,535,449 13,239,367 0 39 Oct -25,284,595 368,312 0 40 Nov -26,184,556 1,347,681 0 41 Dec -31,438,135 14,979,293 0 ----------- ----------- ----------- 42 Ave(1) -22,491,440 5,977,794 0 =========== =========== =========== Def Taxes Deferred Deferred 282300 Taxes Taxes 282400 283401 Related to Ln (Eqt Adj) (Eqt Adj) Capital ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 29 Dec 0 0 -36,378,090 30 Jan 15,569,572 0 -36,281,513 31 Feb 15,209,239 0 -36,213,186 32 Mar 0 0 -36,703,856 33 Apr 14,488,571 0 -36,860,045 34 May 14,128,236 0 -37,093,483 35 Jun 0 0 -37,095,646 36 Jul 13,407,568 0 -37,323,583 37 Aug 13,047,234 0 -37,552,192 38 Sep 0 0 -37,774,817 39 Oct 12,326,565 0 -37,979,472 40 Nov 11,966,231 0 -39,498,468 41 Dec 0 0 -46,417,428 ----------- ----------- ----------- 42 Ave(1) 9,178,601 0 -37,647,835 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Excludes account 190 so they do not get removed twice. (3) Includes accounts 283110. Note: Amounts displayed as per a Trial Balance. RB = Accounts found on Rate Base report. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPD1-1 Michigan Gas Utilities Corporation Capital Structure Adjustments - Net Deductions For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Account Account Account Account Account Account Ln 17400M 17401M 18257M 18267M 18293M 18299M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 625,463 988,924 0 0 718,788 21,674 2 Jan 226,581 739,002 0 0 441,457 19,390 3 Feb 5,081,396 460,215 0 0 232,942 19,390 4 Mar 0 188,076 0 0 68,054 0 5 Apr 6,093,190 56,298 0 0 -14,910 0 6 May 6,481,341 55,094 0 0 0 0 7 Jun 1,754,074 140,519 0 0 0 0 8 Jul 2,384,581 250,572 0 0 0 0 9 Aug 2,362,723 353,165 0 0 0 0 10 Sep 3,381,145 455,681 96,097 0 0 0 11 Oct 1,328,516 528,586 96,812 0 0 0 12 Nov 0 523,148 96,812 0 0 0 13 Dec 0 372,113 96,812 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 2,450,523 369,240 28,177 0 90,578 4,135 =========== =========== =========== =========== =========== =========== Account Account Account Account Account Account Ln 235% 24232M 24291M 25435M 25467M 25493M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec -180,901 0 0 -472,959 -1,168,063 0 16 Jan -182,451 0 0 -472,391 -1,051,562 0 17 Feb -182,071 0 0 -472,391 -953,486 0 18 Mar -182,021 0 -426,125 -453,001 -866,267 0 19 Apr -180,898 0 -426,125 -453,001 -819,185 0 20 May -181,783 0 0 -453,001 -795,050 -26,615 21 Jun -180,036 0 0 -475,905 -810,321 -97,804 22 Jul -180,036 0 0 -475,905 -803,419 -128,233 23 Aug -179,472 0 0 -475,905 -796,679 -156,129 24 Sep -180,214 0 0 -474,430 -850,475 -195,496 25 Oct -179,898 0 0 -479,309 -787,156 -189,988 26 Nov -179,519 0 -2,500,359 -395,671 -661,831 -189,988 27 Dec -182,247 0 -1,985,585 -322,302 -519,719 -189,988 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -180,831 0 -362,117 -456,545 -836,610 -89,937 =========== =========== =========== =========== =========== =========== Account Total Non-Util RB Flip Sign Ln 129 NonUtilRB Items(1) for CapStruc ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 532,927 532,927 -532,927 2 Jan 0 -279,975 -279,975 279,975 3 Feb 0 4,185,996 4,185,996 -4,185,996 4 Mar 0 -1,671,284 -1,671,284 1,671,284 5 Apr 0 4,255,368 4,255,368 -4,255,368 6 May 966,605 6,046,592 6,046,592 -6,046,592 7 Jun 984,797 1,315,324 1,315,324 -1,315,324 8 Jul 993,102 2,040,663 2,040,663 -2,040,663 9 Aug 1,001,407 2,109,110 2,109,110 -2,109,110 10 Sep 1,009,712 3,242,021 3,242,021 -3,242,021 11 Oct 1,018,017 1,335,580 1,335,580 -1,335,580 12 Nov 1,026,322 -2,281,086 -2,281,086 2,281,086 13 Dec 870,652 -1,860,264 -1,860,264 1,860,264 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 619,608 1,636,220 1,636,220 -1,636,220 =========== =========== =========== =========== (*) Average balances calculated by dividing the beginning and ending monthly balances by 24. (1): Non-Utility amounts


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1MG Case No.: Witness: Schedule: WPD6-1 Michigan Gas Utilities Corporation Common Stock Adjustments - Deductions For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Unadjusted Adjusted Common Adjustments Common Ln Stock (1) Stock ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 146,450,085 57,730,897 88,719,188 2 Jan 149,370,638 57,372,319 91,998,318 3 Feb 152,612,184 57,007,982 95,604,201 4 Mar 147,859,823 56,094,887 91,764,936 5 Apr 149,108,790 55,549,519 93,559,272 6 May 148,664,496 55,002,781 93,661,715 7 Jun 142,658,942 54,456,338 88,202,604 8 Jul 142,402,515 53,913,313 88,489,202 9 Aug 142,083,609 53,365,600 88,718,009 10 Sep 141,458,551 52,823,942 88,634,609 11 Oct 148,315,192 52,277,401 96,037,792 12 Nov 150,084,670 52,894,678 97,189,992 13 Dec 151,183,757 54,560,944 96,622,813 ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 146,953,028 54,742,057 92,210,971 ============= ============= ============= (*) Average balances calculated by dividing the beginning and ending monthly balances by 24. (1) See WPD6-1a for the detail of accounts included in this column. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPD6-1a Michigan Gas Utilities Corporation Common Stock (Equity) Adjustments - Net Deductions For the Year Ended, Dec. 31, 2014 Date Performed: 4/28/15 15: 3 ______________________________________________________________________________________ Goodwill Tradename Ln 186900 186070 Subtotal ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 34,517,360 5,218,000 39,735,360 2 Jan 34,517,360 5,218,000 39,735,360 3 Feb 34,517,360 5,218,000 39,735,360 4 Mar 34,517,360 5,218,000 39,735,360 5 Apr 34,517,360 5,218,000 39,735,360 6 May 34,517,360 5,218,000 39,735,360 7 Jun 34,517,360 5,218,000 39,735,360 8 Jul 34,517,360 5,218,000 39,735,360 9 Aug 34,517,360 5,218,000 39,735,360 10 Sep 34,517,360 5,218,000 39,735,360 11 Oct 34,517,360 5,218,000 39,735,360 12 Nov 34,517,360 5,218,000 39,735,360 13 Dec 34,517,360 5,218,000 39,735,360 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 34,517,360 5,218,000 39,735,360 =========== =========== =========== Def Taxes Def Taxes Deferred GW/TN 190300/301 282300 Taxes Net Ln 190400 282400 283401 Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec 18,139,779 0 0 57,875,139 16 Jan 2,209,872 15,569,572 0 57,514,804 17 Feb 2,209,872 15,209,239 0 57,154,471 18 Mar 16,506,309 0 0 56,241,669 19 Apr 1,473,248 14,488,571 0 55,697,179 20 May 1,289,092 14,128,236 0 55,152,688 21 Jun 14,872,838 0 0 54,608,198 22 Jul 920,780 13,407,568 0 54,063,708 23 Aug 736,624 13,047,234 0 53,519,218 24 Sep 13,239,367 0 0 52,974,728 25 Oct 368,312 12,326,565 0 52,430,237 26 Nov 1,347,681 11,966,231 0 53,049,272 27 Dec 14,979,293 0 0 54,714,653 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) 5,977,794 9,178,601 0 54,891,756 =========== =========== =========== =========== Equity Def Comp Def Comp Adjustments Ln 253510 253520 Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec -623 -143,620 57,730,897 16 Jan -623 -141,862 57,372,319 17 Feb -623 -145,866 57,007,982 18 Mar -623 -146,159 56,094,887 19 Apr -623 -147,038 55,549,519 20 May -623 -149,284 55,002,781 21 Jun -623 -151,237 54,456,338 22 Jul -623 -149,772 53,913,313 23 Aug -623 -152,995 53,365,600 24 Sep -623 -150,163 52,823,942 25 Oct -623 -152,214 52,277,401 26 Nov -623 -153,971 52,894,678 27 Dec -623 -153,086 54,560,944 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -623 -149,076 54,742,057 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


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