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<br />August 15,2007 <br /> <br />According to Atmos' response to ACSC 1-12, this project is actually to purchase <br />furniture and fixtures for the Hillsboro Service Center. Atmos has removed similar costs <br />and hasn't shown why these particular costs remain in the filing. <br /> <br />Project 080.19239 <br /> <br />According to Atmos' response to ACSC 1-12, this project is actually to purchase <br />furniture and fixtures for the Gainesville Service Center. Atmos has removed similar <br />costs and hasn't shown why these particular costs remain in the filing. <br /> <br />Project 080.19806 <br /> <br />Atmos has removed similar furniture purchases, and hasn't shown why these particular <br />costs should remain in the filing. <br /> <br />Project 010.11055 <br /> <br />According to Atmos' response to ACSC 1-23, this project relates to the purchase of <br />computer equipment allocated to Mid Tex. The project was described as items purchased <br />during the Mid Tex integration. While no invoices were provided, the acquisition of Mid <br />Tex occurred in October 2004, with the transition occurring through 2005 - at least a year <br />prior to the 2006 GRIP year. Based on the description of the assets, these purchases were <br />made prior to the GRIP test year and should be removed. <br /> <br />Project ADMIN 080 <br /> <br />This project involves the transfer of existing assets from Atmos Pipeline to Mid-Tex. <br />First, these plant costs were incurred prior to the GRIP test year, and are therefore <br />ineligible under the GRIP statute.5 Second, even if the costs should be included, they <br />represent the cost of retirement. Transferring an asset that is no longer used and useful to <br />Mid- Tex just so its customers can bear the cost of retirement is not reasonable. <br /> <br />Adjustments to General Office and Customer Service <br /> <br />According to Atmos' responses to ACSC 1-28 and 31, Atmos claims adjustments to <br />General Office and Customer Service plant in the amounts of$140,756 and $493,791, <br />respectively, for a total adjustment of $634,547. This adjustment is the result of the <br />change in the shared services allocations factors between 2005 and 2006. The 2005 <br />factors for General Office and Customer Service were 36.95% and 48.50%, while the <br />2006 factors were 36.88% and 49.02%. Atmos revised the allocation factors based on <br />changes in the component factors for 2006.6 This raises the question of whether <br />allocation factors can be revised under GRIP. All other factors (such as return, <br /> <br />5 TEX UTIL CODE ~104.301 (b). <br />6 Response to ACSC 1-6. <br /> <br />3 <br /> <br />