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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 />1010112008 <br />PAGE: 41 <br />Any amount remaining in the reconciliation balance after the conclusion of the period of <br />amortization will be maintained in the reconciliation balance and included in the collection of the <br />next RF. <br />Atmos Energy shall file annual reports with the Commission, providing by month the following <br />amounts: Gas Cost Written Off. Margin Written Off, Tax and Other Written Off, Total Written Off, <br />Gas Cost Collected and Margin Collected. <br />TXS = Any statutorily imposed assessments or taxes applicable to the purchase of gas divided by <br />the estimated total residential, commercial, and industrial sales. <br />ADJ = Any surcharge or refund ordered by a regulatory authority, inclusive of interest, divided by the <br />estimated total residential, commercial, and industrial sales is to be included as a separate line item <br />surcharge. <br />(b) Pipeline Cost <br />Method of Calculation <br />Each month, a Pipeline Cost Factor (PCF) is calculated separately for each Pipeline Cost Rate Class <br />listed below. The formula for the PCF is: <br />PCF = PP / S, where: <br />PP = (P - A) x D, where: <br />P = Estimated monthly cost of pipeline service calculated pursuant to Rate CGS <br />D = Pipeline service allocation factor for the rate class as approved in the Company's most recent <br />rate case, as follows: <br />Pi eline Cost Rate Class <br />( Allocation Factor D <br />Rate R - Residential Service <br />1.634698 <br />Rate C - Commercial Service <br />302824 <br />Rate I - Industrial Service and Rate T - Transportation Service <br />1.062478 <br />A = Adjustment applied in the current month to correct for the difference between the actual and <br />estimated pipeline cost revenue of the second preceding month, calculated by the formula: <br />A = R - (C - A2), where: <br />R = Actual revenue received from the application of the PP component in the second preceding <br />month. <br />C = Actual pipeline costs for the second preceding month. <br />A2 = The adjustment (A) applied to the PP component in the second preceding month. <br />Issued By: David J. Park Vice President, Rates and Regulatory Affairs <br />Date Issued: 08/13/2008 <br />