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ATTACHMENT A <br />ATMOS ENERGY CORPORATION <br />MID-TEX DIVISION <br />REVISION NO: 0 <br />RIDER: <br />GCR - GAS COST RECOVERY <br />APPLICABLE TO: <br />Entire Division <br />EFFECTIVE DATE: <br />10101/2008 <br />PAGE: 40 <br />Applicable to Rate R, Rate C, and Rate I for all gas sales made by Company, and applicable to Rate R, <br />Rate C, Rate 1, and Rate T for recovery of Pipeline System costs. The total gas cost recovery amount <br />due is determined by adding the gas cost calculated in Section (a) below and the pipeline cost calculated <br />in Section (b) below. <br />The amount due for gas cost (Section (a)) is determined by multiplying the Gas Cost Recovery Factor <br />(GCRF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, <br />monthly volume will be calculated on a Mcf basis. For Customers receiving service under Rate 1, <br />monthly volume will be calculated on an MMBtu basis and the quantities will be adjusted as necessary to <br />recover actual gas costs. <br />The amount due for pipeline cost (Section (b)) is determined by multiplying the Pipeline Cost Factor <br />(PCF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, <br />monthly volume will be calculated on an Mcf basis. For Customers receiving service under Rate I and <br />Rate T, monthly volume will be calculated on an MMBtu basis and the quantities will be adjusted as <br />necessary to recover actual gas costs. <br />(a) Gas Cost <br />Method of Calculation <br />The monthly gas cost adjustment is calculated by the application of a Gas Cost Recovery Factor (GCRF), <br />as determined with the following formula: <br />GCRF = Estimated Gas Cost Factor (EGCF) + Reconciliation Factor (RF) + Taxes (TXS) <br />EGCF = Estimated cost of gas, including lost and unaccounted for gas attributed to residential, <br />commercial, and industrial sales, and any reconciliation balance of unrecovered gas costs, divided <br />by the estimated total residential, commercial, and industrial sales. Lost and unaccounted for gas is <br />limited to 5%. <br />RF = Calculated by dividing the difference between the Actual Gas Cost Incurred, inclusive of <br />interest over the preceding iwelve-month period ended June 30 and the Actual Gas Cost Billed <br />over that same twelve-month period by the estimated total residential, commercial, and industrial <br />sales for the succeeding October through June billing months. The interest rate to be used is the <br />annual interest rate published by the PUC every December. The interest rate of 2008 is 4.69%. <br />Actual Gas Cost Incurred = The sum of the costs booked in Atmos Energy Corp., Mid-Tex <br />Division account numbers 800 through 813 and 858 of the FERC Uniform System of Accounts, <br />including the net impact of injecting and withdrawing gas from storage. Also includes a credit or <br />debit for any out-of-period adjustments or unusual or nonrecurring costs typically considered gas <br />costs and a credit for amounts received as Imbalance Fees or Curtailment Overpull Fees. <br />Actual Gas Gost Billed = EGCF multiplied by the monthly volumes billed to Residential, <br />Commercial and Industrial Sales customers, less the total amount of gas cost determined to have <br />been uncollectible and written off which remain unpaid for each month of the reconciliation period. <br />Issued By: David J. Park Vice President, Rates and Regulatory Affairs <br />Date Issued: 08/13/2008 <br />w 000055 <br />