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INSTRUCTIONS: The format of this Appendix should be used to calculate both the historical average cost of gas (using applicable portions of Sections A-E on a historical company-wide basis) and the current average cost of gas for GAC purposes (using applicable portions of Sections A-D and F-H on a repriced, gas department basis only).

A. SOURCES OF GAS 1. List required data by individual source within each category, or summaries by category and attach a detailed listing for each category. 2. Include subtotals for each category. 3. All transportation or costs other than actual gas purchase costs must be matched with the related gas supplies, so that the report will show city-gate delivered costs for each source.

B. OTHER COSTS List other costs associated with gas supplies, but which cannot be assigned to individual gas sources (e.g., direct billed charges). (Detail by Type)

D. ALLOCATIONS 1. List gas volumes and costs allocated to other utility departments, non-jurisdictional sales, sales not subject to gas adjustments, etc.

2. Attach derivations of each allocation

To Other Departments

To Non-jurisdictional Sales

G. CREDIT & SURCHARGES 1. List Credits and Surcharges attributable to Annual Reconciliations, Refunds, Interruptible Margins, Revenue Sharing, Weather Normalization, Etc.

2. Attach worksheets for derivations of each credit or charge when it is first included in the GAC.

Annual Reconciliation Credit (Surcharge)

Supplier Refunds

(List separately)

Other Credits or Surcharges

(List separately)

(Unit adjustment to be applied to customer bills.)

In December 1996, the Department of Public Service inaugurated a new Electronic Tariff System (ETS) which is intended to:

— facilitate the filing of utility tariffs and related documents,

— partially automate the administration of tariff filings by Department staff, and

— improve accessibility to utility tariffs for all users.

The following guidelines are intended to assist utility personnel in the preparation and submission of electronic tariffs.

Because this guide is meant to supersede tariff filing requirements formerly specified in 16 NYCRR, provisions are also required to accommodate the continued submission of tariffs in paper format, pending conversion to an electronic submission. Accordingly, applicable provisions of 16 NYCRR are also included herein to address the requirements of paper tariff submissions.

Systems and computer programs employed by the Department of Public Service in ETS impose certain requirements on electronic tariff filings. Among the more basic of these requirements are:

— all documents must be submitted in WordPerfect 5.1/5.2 format

— each document must be contained in a separate file, and the file format and name must conform to the rules described below

— all documents associated with a particular filing must be attached to a single E-Mail message

— all submissions must include a letter of transmittal

— use of graphics should be avoided

In addition to these basic requirements, there are additional requirements unique to each type of document that may be included in a tariff submission.

ETS requires that each filing be accompanied by a LETTER OF TRANSMITTAL. The LETTER OF TRANSMITTAL will consist of a single WordPerfect document which may be one or more pages in length. The LETTER OF TRANSMITTAL must include LETT as the first four characters of the document name; the remaining one to four characters to the left of the period, as well as the three letter suffix to the right of the period may contain any valid characters permitted by DOS's 8.3 naming convention. For example, LETT01.WPF is a valid name (despite having only six characters to the left of the period). TRANSMITTAL.FIRST is not because: a) it does not contain LETT as the first four characters of the name, b) more than eight characters exist to the left of the period (perhaps due to the use of Windows 95 capability for longer names) contrary to DOS's 8.3 naming convention, and 3) the suffix to the right of the period contains more than the allowed three characters.

All electronic documents, including the LETTER OF TRANSMITTAL must, at a minimum, contain two specific header lines which are not required on hard copy submissions (as discussed below, other header lines may also be required in electronic filings). Each header line will begin with a label which must be capitalized. The first header line must contain only the..DID: label, which should be left justified. No other text is permitted on this line! The remaining space is reserved for use by the Department's document retrieval system which will assign a unique document identification number essential to its proper functioning.

The second line of every electronic document, including the LETTER OF TRANSMITTAL must contain the label..TXT: which also must be left justified. Unlike the first line additional text may follow this label on the second line. For a LETTER OF TRANSMITTAL, however, the remainder of this line will usually be left blank, with the text of the letter beginning on succeeding lines.

Note: WordPerfect formatting commands should not be contained within a document header. Formatting commands may precede the..DID: label if required to format the header information, but preferably should appear at the beginning of the first line following all header information to ensure proper formatting of the document's text.

The remainder of the electronic LETTER OF TRANSMITTAL document should be comprised of the text of the letter. Generally, the LETTER OF TRANSMITTAL should contain only text. Embedded graphics, such as a company logo, will not be retained intact and should be avoided. An example of a letter of transmittal is shown in Figure 1.

Certain filings propose changes to utility tariffs which require official notification through publication in the State Register pursuant to the State Administrative Procedures Act (SAPA). Filings which require SAPA notification should include a draft of a proposed notice. For electronic filings, the draft SAPA notice will consist of a single WordPerfect document which may be one or more pages in length. The document name for a draft SAPA notice must include SAPA as the first four characters to the left of the period; the remainder of the name as well as the three letter suffix to the right of the period may contain any valid characters permitted by DOS's 8.3 naming convention (e.g. SAPAPROP.WPD).

As with the electronic LETTER OF TRANSMITTAL, a draft SAPA notice must contain two header lines. The first line must contain only the..DID: label which should be capitalized and left justified. The second line of a draft SAPA notice must contain the label..TXT: which also must be capitalized and left justified. While it is permitted for additional text to follow this label on the second line, for a draft SAPA notice the remainder of the line will probably be blank, with the text of the draft SAPA notice beginning on succeeding lines.

The remainder of the draft SAPA notice should be comprised of the text of the notice. An example of a draft SAPA notice is shown in Figure 2.

Individual tariff leaves comprise the bulk of a utility's tariff. ETS requires that each TARIFF LEAF consist of a single page, and that each TARIFF LEAF be contained in a separate WordPerfect document. There are no restrictions with respect to the naming of a TARIFF LEAF document except that it comport with DOS's 8.3 naming convention.

As with all electronic documents, a TARIFF LEAF must contain two header lines. The first line must contain only the..DID: label, which should be capitalized and left justified. The second line of every TARIFF LEAF document must contain the label..TXT: which also must be capitalized and left justified. Certain additional information is also required i the header of an electronic TARIFF LEAF in the lines immediately following the..DID: and..TXT: labels. All required information must be preceded by an identifying tag as follows:

PSC NO: this tag will appear on the second line, and will be separated from the..TXT: label by at least one space. The tag should be followed by one space, and then the applicable schedule to which the filed TARIFF LEAF applies, followed by another space and one of the permitted schedule types (e.g. 123 GAS). The schedule type must be one of the following: COMMUNICATIONS, ELECTRICITY, GAS, STEAM, OR WATER. Capitalization and proper spelling are critical.

LEAF: this tag must also appear on the second line, separated from the PSC NO: tag (and following entry) by at least one space. This tag should also be followed by one space and then the number of the TARIFF LEAF. Leaf numbers may only contain numbers between 0 and 9, and periods. Letters and special characters are not allowed. An initial tariff filing may only contain sequentially numbered leaves; e.g. 1, 2, 3, ..... Subsequently, new leaves may be added to the existing tariff through the use of leaf numbers next in sequence (e.g. if the last TARIFF LEAF currently in effect is labeled LEAF: 22, new leaves may be added beginning with LEAF: 23), or may be inserted between existing leaves by expanding the numbering sequence. For example, if it is necessary to add a leaf between existing LEAF: 6 and LEAF: 7, the new TARIFF LEAF should be designated as LEAF: 6.1. If the material being inserted requires more than one TARIFF LEAF, the numbering sequence should continue with LEAF: 6.2, etc. Likewise, a new TARIFF LEAF between LEAF: 6.1 and LEAF: 6.2, should be designated as LEAF: 6.1.1. Each TARIFF LEAF, including the cover, must be numbered using this numbering convention.

COMPANY: this tag will appear left justified on the third line of a TARIFF LEAF, and will be followed by one space and the official company name.

REVISION: this tag will also appear on the third line, separated from the company name by at least one space. The tag will be followed by one space and then the revision number of the TARIFF LEAF. The original of each leaf will be designated as REVISION: 0. Subsequent revisions to a particular TARIFF LEAF would be sequentially designated, e.g. REVISION: 1, REVISION: 2, etc.

INITIAL EFFECTIVE DATE: this tag must appear on the fourth line, left justified, and be followed by one space and the initial effective date of the TARIFF LEAF. The date must be in the format mm/dd/yy and zero filled; e.g., 06/04/96. (Note: calendar year 2000 will be represented as 00, 2001 as 01, etc.)

SUPERSEDING REVISION: this tag must also be on the fourth line, separated from the INITIAL EFFECTIVE DATE: tag (and following entry) by at least one space, and be followed by one space and the revision number of the TARIFF LEAF that the new leaf is superseding. If the TARIFF LEAF is an original, the space following this tag should be left blank. For example, SUPERSEDING REVISION: 6 would be appropriate for a new leaf designated as REVISION: 7.

STAMPS: this tag must appear on the fifth line. Generally, no additional company generated text may appear following this tag. The notable exception to this exists when the TARIFF LEAF is issued at the direction of the Commission. Under such circumstances, the tag may be followed by one space and the notation: Issued in compliance with order in C. NN-C-NNNN (where N represents a numerical value and C a character value) dated (display date in form: mm/dd/yy). This line should be followed by eight (8) blank lines to provide room for department staff to add all applicable stamps, such as to note postponements, suspensions, cancellations, etc.

RECEIVED: STATUS: EFFECTIVE: these three tags must appear on the line following the eighth blank line. The tags must be separated by at least one space. All information relative to the date the filing was received, its status, and its effective date will be added by Department staff.

All lines following this header information may be used by the company for the text of the TARIFF LEAF. However, the first non-blank line of such text on each page (including cover page) must consist of a simple topical heading, such as P.S.C. No. 123 - Electric, Table of Contents, General Provisions, or Service Classification No. 1 (as noted above, the first line of text should also begin with WordPerfect formatting commands as may be required). A topical heading must not run over to subsequent lines, although subsequent lines may further define the topic. For example, the first line might be designated as Service Classification No. 1, and might be further defined by having the term Residential Service displayed on the second line. The same topical heading may appear on more than one page, and may include one of the following case insensitive notations, as may be appropriate: CONTINUED, -CONTINUED, CONT'D, CONTD, -CONTD, (CONTINUED), (CONT'D), OR (CONTD). Figure 3 exemplifies a typical electronic TARIFF LEAF.

Each electronically filed tariff ADDENDUM must be contained in a separate WordPerfect document which may be more than one page in length. The document name must include ADDE as the first four characters. The remaining four characters to the left of the period and the three letter suffix to the right may contain any characters permitted by DOS's 8.3 file naming convention.

As with all documents, an electronically filed ADDENDUM must have only the..DID: label left justified on the first line, and must have at the very left of the second line the..TXT: label. Certain additional information must also be present in the initial lines of an ADDENDUM. All required information must be preceded by an identifying tag as follows:

PSC NO: this tag will appear on the second line, and will be separated from the..TXT: label by at least one space. The tag will be followed by one space, and then the applicable schedule to which the ADDENDUM being filed applies, followed by another space and the schedule type. (e.g. 123 GAS). The schedule type must be one of the following: COMMUNICATIONS, ELECTRICITY, GAS, STEAM, OR WATER. Capitalization and proper spelling are critical.

ADDENDUM TYPE: this tag will also appear on the second line, separated from the PSC NO: tag (and following entry) by at least one space. This tag will also be followed by one space and then up to a four character designation of the company's choosing.

COMPANY: this tag will appear left justified on the third line of an ADDENDUM, and will be followed by one space and the official company name.

ADDENDUM NO: this tag will also appear on the third line, separated from the company name by at least one space. The tag will be followed by one space and then the ADDENDUM number. ADDENDUM numbers must be sequentially numbered within any given ADDENDUM TYPE: For example, if the last filed XYZ ADDENDUM was ADDENDUM NO: 12, the next XYZ ADDENDUM must be ADDENDUM NO: 13.

INITIAL EFFECTIVE DATE: this tag must appear on the fourth line, left justified, and be followed by one space and the initial effective date of the ADDENDUM. The date must be in the format mm/dd/yy.

STAMPS: this tag must appear on the fifth line. Generally, no additional company generated text may appear following this tag. The notable exception to this exists when the ADDENDUM is issued at the direction of the Commission. Under such circumstances, the tag may be followed by one space and the notation: Issued in compliance with order in C. NN-C-NNNN (where N represents a numerical value and C a character value) dated (display date in form: mm/dd/yy). This line should be followed by eight (8) blank lines to provide room for department staff to add all applicable stamps.

RECEIVED: STATUS: EFFECTIVE: these three tags must appear on the line following the eighth blank line. The tags must be separated by at least one space. All information relative to the date the filing was received, its status, and its effective date will be added by Department staff.

All lines following this header information may be used by the company for the text of the ADDENDUM, although the first line should indicate the topic of the addendum. Figure 4 exemplifies an electronic tariff ADDENDUM.

Each electronically filed tariff STATEMENT must be contained in a separate WordPerfect document which may be more than one page in length. The document name must include STATE as the first four characters. The remaining four characters to the left of the period and the three letter suffix to the right may contain any characters permitted by DOS's 8.3 file naming convention.

An electronic STATEMENT must have only the..DID: label left justified on the first line, and must have at the very left of the second line the..TXT: label. Certain additional information must also be present in the initial lines of a STATEMENT. All required information must be preceded by an identifying tag as follows:

PSC NO: this tag will appear on the second line, and will be separated from the..TXT: label by at least one space. The tag will be followed by one space, and then the applicable schedule to which the STATEMENT being filed applies, followed by another space and the schedule type. (e.g. 123 GAS). The schedule type must be one of the following: COMMUNICATIONS, ELECTRICITY, GAS, STEAM, OR WATER. Capitalization and proper spelling are critical.

STATEMENT TYPE: this tag will also appear on the second line, separated from the PSC NO: tag (and following entry) by at least one space. This tag will also be followed by one space and then up to a four character designation of the company's choosing (Note: certain designations, such as GAC, FAC and RTS are commonly used, but other designations are permitted).

COMPANY: this tag will appear left justified on the third line of a STATEMENT, and will be followed by one space and the official company name.

STATEMENT NO: this tag will also appear on the third line, separated from the company name by at least one space. The tag will be followed by one space and then the STATEMENT number. STATEMENT numbers must be sequentially numbered within any given STATEMENT TYPE: For example, if the last filed GAC STATEMENT was numbered 12, the next GAC STATEMENT must be numbered 13.

INITIAL EFFECTIVE DATE: this tag must appear on the fourth line, left justified, and be followed by one space and the initial effective date of the STATEMENT. The date must be in the format mm/dd/yy.

STAMPS: this tag must appear on the fifth line. Generally, no additional company generated text may appear following this tag. The notable exception to this exists when the STATEMENT is issued at the direction of the Commission. Under such circumstances, the tag may be followed by one space and the notation: Issued in compliance with order in C. NN-C-NNNN (where N represents a numerical value and C a character value) dated (display date in form: mm/dd/yy). This line must then be followed by eight (8) blank lines to provide room for Department staff to add all applicable stamps, such as to note postponements, suspensions, cancellations, etc.

RECEIVED: STATUS: EFFECTIVE: these three tags must appear on the line following the eighth blank line. The tags must be separated by at least one space. All information relative to the date the filing was received, its status, and its effective date will be added by Department staff.

All lines following this header information may be used by the company for the text of the STATEMENT. Figure 5 exemplifies an electronic tariff STATEMENT.

Each electronically filed tariff SUPPLEMENT must be contained in a separate WordPerfect document which may be more than one page in length. The document name must include SUPP as the first four characters. The remaining four characters to the left of the period and the three letter suffix to the right may contain any characters permitted by DOS's 8.3 file naming convention.

As with other documents, an electronic SUPPLEMENT must have only the..DID: label left justified on the first line, and must have at the very left of the second line the..TXT: label. Certain additional information must also be present in the initial lines of a SUPPLEMENT. All required information must be preceded by an identifying tag as follows:

PSC NO: this tag will appear on the second line, and will be separated from the..TXT: label by at least one space. The tag will be followed by one space, and then the applicable schedule to which the SUPPLEMENT being filed applies, followed by another space and the schedule type. (e.g. 123 GAS). The schedule type must be one of the following: COMMUNICATIONS, ELECTRICITY, GAS, STEAM, OR WATER. Capitalization and proper spelling are critical.

SUPPLEMENT TYPE: this tag will also appear on the second line, separated from the PSC NO: tag (and following entry) by at least one space. This tag will also be followed by one space and then one of the allowable SUPPLEMENT types: ADOP (adoption), CANC (cancellation), POST (postponement), or SUSP (suspension).

COMPANY: this tag will appear left justified on the third line of a SUPPLEMENT, and will be followed by one space and the official company name.

SUPPLEMENT NO: this tag will also appear on the third line, separated from the company name by at least one space. The tag will be followed by one space and then the SUPPLEMENT number. SUPPLEMENT numbers must be sequentially numbered within any given SUPPLEMENT TYPE: For example, if the last filed POST SUPPLEMENT was numbered 12, the next POST SUPPLEMENT must be numbered 13.

INITIAL EFFECTIVE DATE: this tag must appear on the fourth line, left justified, and be followed by one space and the initial effective date of the SUPPLEMENT. The date must be in the format mm/dd/yy.

STAMPS: this tag must appear on the fifth line. Generally, no additional company generated text may appear following this tag. The notable exception to this exists when the SUPPLEMENT is issued at the direction of the Commission. Under such circumstances, the tag may be followed by one space and the notation: Issued in compliance with order in C. NN-C-NNNN (where N represents a numerical value and C a character value) dated (display date in form: mm/dd/yy). This line must then be followed by eight (8) blank lines to provide room for Department staff to add all applicable stamps, such as to note postponements, suspensions, cancellations, etc.

RECEIVED: STATUS: EFFECTIVE: these three tags must appear on the line following the eighth blank line. The tags must be separated by at least one space. All information relative to the date the filing was received, its status, and its effective date will be added by Department staff.

All lines following this header information may be used by the company for the text of the SUPPLEMENT. Figure 6 exemplifies an electronic tariff SUPPLEMENT.

All electronically filed tariffs are to be submitted by means of E-Mail. The following should be observed when making an E-Mail submission:

— The originators E-Mail address (as it will appear in the From portion of an E-Mail submission) must be registered with the Department of Public Service. If different from the issuing E-Mail address, the address to which feedback from the Department relative to any action taken on a filing must also be registered. Please consult the attached list for specific Department contacts to register an E-Mail address.

— As noted above, a tariff filing is likely to consist of a number of individual documents, each containing a separate one page tariff leaf, or individual documents comprising a letter of submission, a tariff addendum, supplement or statement, or a SAPA notice. Regardless of the number of documents comprising a particular filing, all must be attached to the same E-Mail message. (NOTE: Because some E-Mail software restricts the number of attachments, it may be necessary to obtain different software which can accommodate this requirement. We regret any inconvenience this may cause.)

— Attachments may be submitted in MIME or UUENCODE format. Usually, this is a function of the specific E-Mail package being used, and does not normally require user intervention.

— All official E-Mail documents should be sent to:

The initial conversion of utility tariff schedules to ETS will require close coordination between the utility and staff. Utilities should consult with staff relative to a mutually agreeable schedule prior to the submission of an original tariff schedule. Once the original tariff schedule is on file, the company is then free to submit changes without prior notification of staff.

To prepare for the transition of a tariff schedule to ETS, the company may find it desirable to submit test documents to ensure compatibility between company and Department systems. Staff welcomes the opportunity to work with the company in such testing. Again, please consult the attached list of staff contacts to coordinate a testing schedule. Once all parties are satisfied of system compatibility, a mutually agreeable date for the submission of the official schedule can be established.

Staff appreciates your cooperation during the transition period.

The following procedures supplement 16 NYCRR and apply to the filing of hard copy tariffs with the New York State Public Service Commission.

The Letter of Transmittal will be typed in the format for an electronic filing as shown in Figure 1 of this Appendix except that the..DID: and..TXT: labels are not required and should not be included.

The SAPA notice will typed in the format for an electronic filing as shown in Figure 2 of this Appendix except that the..DID: and..TXT: labels are not required and should not be included.

(a) Electric, gas and steam corporations and municipalities shall file three copies of all amendments, supplements, statements and addenda (five copies if applicable to the Metropolitan district).

(b) Telephone corporations shall file three copies of all amendments, supplements and statements.

(c) Water-works corporations shall file four copies of all amendments, supplements and statements.

If acknowledgment of receipt of a utility's filing is desired, the company's letter of transmittal shall be in duplicate and shall be accompanied by a self-addressed envelope.

When a complete schedule is filed, each leaf, except the front cover, which in all cases shall be considered Leaf No. 1, shall be issued as an original leaf consecutively numbered. Example: Original Leaf No. 2, Original Leaf No. 3, etc.

When a leaf is first revised, the new leaf shall be designated as First Revised Leaf No. _ superseding Original Leaf No. _, etc.

When changes or additions require more space, one or more leaves shall be issued to which the same leaf number shall be given with a letter suffix. For example, if changes are made in original Leaf No. 2 and more than one leaf is required to show the the changed or new matter, the new leaf shall be issued as First Revised Leaf No: 2 superseding Original Leaf No. 2, and the added leaf shall be issued as Original Leaf No. 2-A, a second added leaf shall be issued as Original Leaf No. 2-B, etc.

Tariff Leaves shall be typed in the format shown on Figure 7.

Tariff Addendum shall be typed in the format shown on Figure 8.

Tariff Supplements shall be typed in the format shown on Figure 9.

Tariff Statements shall be typed in the format shown on Figure 10.