b'APPENDIX APPENDIXSustainability Accounting Standards SASBQuestion SASB Title Disclosure Title ResponseBoard (SASB) Index Code Gas savings efficiency measures are only permissible in jurisdictions where it is allowed by our regulators. Currently we have four energy efficiency programs in our service areas.SASBQuestion SASB Title Disclosure Title Response Colorado (Tariff Sheet 8a)Code Gas Demand-Side Management Cost Adjustment (G-DSMCA) All sales rate schedules for natural gas service are subject to a Gas Demand-Side Management Adjustment (G-DSMCA) designed Average retail gasto prospectively recover prudently incurred costs of Demand-Side rate for (1) residential,Historical information is available in the Atmos EnergyManagement Programs (DSM Programs) in accordance with IF-GU- 1 Energy(2) commercial, (3)Corporation Statistical Summary, which is available on the Gas Demand-Side Management Rules 4750 through 4760 of the 240a.1. Affordability industrial customers,Atmos Energy Website. Commissions Rules Regulating Gas Utilities and Pipeline Operators, and (4) transportation4 Code of Colorado Regulations 723- 4 (Gas DSM Rules). The services only G-DSMCA Factor shall be separately calculated and applied to the Companys base rates schedules for residential, small commercial, and commercial customers. The Company shall recover the annual Typical monthly gasFor residential customers using 50 MMBtu per year the averageexpenditures projected for that year over a one-year period with the bill for residentialbill is $47.18. G-DSMCA Factor.IF-GU- 2 Energycustomers for (1) 240a.2. Affordability 50 MMBtu and (2)For residential customers using 100 MMBtu per year the averageKentucky (Tariff Sheet 30)100 MMBtu of gasbill is $74.05. Applicable to Rate G-1 Sales Service, residential class only. Purpose: delivered per year The Company offers a low-income weatherization program in order to improve efficiency and household safety for eligible customers. The program does not rehabilitate homes and does not include Number of residentialThis is a metric that we do not publicly disclose. However, wehome additions, paint, carpet, or lead-based paint and asbestos customer gasproactively work with customers to provide them with solutionsabatements. The program may include, but not be limited to, the disconnectionsshould they experience financial hardship. We are able toreplacement of doors and windows, caulking, window stripping, IF-GU- 3 Energyfor non-payment,provide our customers with financial assistance should the needCustomer gas savingsinstallation of insulation, and/or the maintenance/replacement of 240a.3. Affordability percentagearise through programs like Sharing the Warmth and LIHEAP.IF-GU- 6 End-Usefrom efficiencynatural gas appliances.reconnected withinBeginning in March 2020 we temporarily suspended gas420a.2. Efficiency measures by marketdisconnections for non-payment to help those customers whoMississippi (Energy Efficiency Rider Tariff)30 days were impacted by the economic effects of COVID-19. The purpose of the Energy Efficiency Cost Recovery (EECR) Rider is to establish the EECR Rate(s) by which the Company will recover its energy efficiency Quick Start Plan program costs approved by the Discussion of impact Our customers natural gas bills are some of the lowest in theMississippi Public Service Commission (Commission), including of external factors onhome and make up approximately 1% of the median income in the(1) the incremental energy efficiency program costs (Incremental IF-GU- 4 Energycustomer affordability jurisdictions where we operate. We provide a comparison of ourProgram Costs) and (2) lost contribution to fixed cost (LCFC) 240a.4. Affordability of gas, including themonthly gas bill in our monthly investor report along with providing(collectively, the Recoverable Costs), all as described in Rule 29, economic conditionsa detailed chart of our bills historical growth and factors thatConservation and Energy Efficiency Programs, of the Commissions of the service territory impact customer bills. Rules and Regulations Governing Public Utility Service, and as approved by the Commission in Docket 2010-AD-2 on July 11, 2013. Recovery of Incremental Program Costs is limited to the incremental In our distribution segment, we have weather normalizationcosts which represent the direct program costs that are not already Percentage of gas(WNA) mechanisms in all states, except for Colorado. Thisincluded in the then-current rates of the Company.utility revenues fromsubstantially mitigates the adverse effects of warmer-than-normal weather for meters in those service areas. We have one formalMid-Tex (Conservation and Energy Efficiency Rider)IF-GU- End-Userate structures that lost revenue adjustment mechanism called the DSM in Colorado.Atmos Energy Corporations Mid-Tex Division provides a 420a.1. 5 Efficiency (1) are decoupledWe also have formula rate mechanisms in place in four statesConservation and Energy Efficiency program which offers assistance or (2) contain a lostthat provide for an annual rate review and adjustment to rates.to residential and commercial customers to encourage reductions in revenue adjustmentIn our pipeline and storage segment, approximately 80% of thisenergy consumption and lower energy utility bills. The proposal is mechanism (LRAM) segments revenues are earned from delivery services to localone where Atmos Energy shareholders will fund half the allowable distribution companies (including our MidTex Division). expenses incurred annually, with a customer rate component providing the remainder of the funding. The programs offered under Rate Schedule CEE will be consistent with similar conservation and energy efficiency programs offered by other gas utilities and may include, but not be limited to, residential and commercial customer rebates for high-efficiency appliances and equipment, as well as a low-income customer weatherization assistance program.Number of (1) reportable pipeline IF-GU- Integrity ofincidents, (2) Reportable Pipeline Orders6540a.1. 7 Gas DeliveryCorrective ActionCorrective Action Orders0Infrastructure Orders (CAO), and (3)Notices or Probable Violation (NOPV)0Notices of Probable Violation (NOPV)ATMOS ENERGY CORPORATION ATMOS ENERGY CORPORATION'