# methods_of_allocation_021_duration

entity_id: C011492
filing_name: NiSource_Corporate_Services_Company_form60_Q4_1746033234
publication_time: 2025-04-30 17:13:54.000000
start_date: 2024-01-01
end_date: 2024-12-31
disclosure_of_other_cost_allocation_methods_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:9.67pt">In compliance with PUHCA 2005 and FERC, NiSource Corporate Services Company (NCSC) uses a billing pool system to collect costs that are applicable and billable to affiliates. NCSC will bill charges directly to a NiSource Affiliate to the extent possible while any remaining costs are then allocated. The billing system utilizes a 4-digit billing pool value which is used to calculate and bill charges to its NiSource affiliates (known as “contract billing”). Costs are directly charged to a particular affiliate whenever possible. Some charges necessarily involve more than one affiliate, and in that case, the billing pool details how expenses are allocated among participating affiliates. NCSC currently updates the statistical data used in the approved allocation bases on a semi-annual basis or as needed. NCSC allocates costs for a particular billing pool in accordance with the following bases of allocation that have been filed annually with the FERC. Provided below are the Bases of Allocation for NCSC including a description of each basis and its numerator and denominator.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 1</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">GROSS FIXED ASSETS AND TOTAL OPERATING EXPENSES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Fifty percent of the total charges will be allocated on the basis of the relation of the affiliate's gross fixed assets to the total gross fixed assets of all benefited affiliates; the remaining 50% will be allocated on the basis of the relation of the affiliate's total operating expenses to the total operating expenses of all benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 2</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">GROSS FIXED ASSETS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its total gross fixed assets to the sum of the total gross fixed assets of all benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:102%">BASIS 3</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">NUMBER OF METERS SERVICED</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its number of meters serviced to the total number of all meters serviced of the benefited affiliates. This allocation may only be used by the following companies: Columbia Gas of Virginia, Columbia Gas of Kentucky, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Columbia Gas of Maryland.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:102%">BASIS 4</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF ACCOUNTS PAYABLE INVOICES PROCESSED</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its number of accounts payable invoices processed (interface invoices excluded) to the total number of all accounts payable invoices processed of the benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 7</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">GROSS DEPRECIABLE PROPERTY AND TOTAL OPERATING EXPENSE</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Fifty percent of the total charges will be allocated on the basis of the relation of the affiliate's total operating expenses to the total of all the benefited affiliates' total operating expense; the remaining 50% will be allocated on the basis of the relation of the affiliate's gross depreciable property to the gross depreciable property of all benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 8</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">GROSS DEPRECIABLE PROPERTY</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its total depreciable property to the sum of the total depreciable property of all benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 9</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">AUTOMOBILE UNITS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">Charges will be allocated to each benefited affiliate on the basis of the relation of its number of automobile units to the total number of all automobile units of the benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 10</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF RETAIL CUSTOMERS</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its number of retail customers to the total number of all retail customers of the benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 11</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF REGULAR EMPLOYEES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its number of regular employees to the total number of all regular employees of the benefited affiliates. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 13</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">FIXED ALLOCATION</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of fixed percentages on an individual project basis. All companies may be included in this allocation.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 14</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF TRANSPORTATION CUSTOMERS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its Transportation Customers to the total of all Transportation Customers of the benefited affiliates. This allocation is only used by the following companies: Columbia Gas of Virginia, Columbia Gas of Kentucky, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Columbia Gas of Maryland.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 15</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF COMMERCIAL CUSTOMERS</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its Commercial Customers to the total of all Commercial Customers of the benefited affiliates. This allocation is only used by the following companies: Columbia Gas of Virginia, Columbia Gas of Kentucky, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Columbia Gas of Maryland.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 16</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF RESIDENTIAL CUSTOMERS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its Residential Customers to the total of all Residential Customers of the benefited affiliates. This allocation is only used by the following companies: Columbia Gas of Virginia, Columbia Gas of Kentucky, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Columbia Gas of Maryland.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 17</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">NUMBER OF HIGH PRESSURE CUSTOMERS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its High Pressure Customers to the total of all High Pressure Customers of the benefited affiliates. This allocation is only used by the following companies: Columbia Gas of Virginia, Columbia Gas of Kentucky, Columbia Gas of Ohio, Columbia Gas of Pennsylvania, and Columbia Gas of Maryland.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">BASIS 20</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">SERVICE COMPANY BILLING (DIRECT AND ALLOCATED) COSTS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">Charges will be allocated to each benefited affiliate on the basis of the relation of its Service Corporation billing costs, in total or by functional group (e.g. IT, Legal, HR, Finance, Audit), to the corresponding total of all Service Company billing costs, (i.e. in total or by functional group). The calculation of Basis 20 will include only those billings for services provided to all NiSource affiliates, excluding Business Unit specific shared service functions (i.e. functions that serve only one particular Business Unit). All companies may be included in this allocation.</span></div>

disclosure_of_service_department_or_function_and_basis_for_allocation_used_text_block:
  <div style="padding-left:13.5pt;text-indent:-13.5pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.17pt">Provided below are the service departments or functions that NiSource Corporate Services Company provides to associate companies and the primary bases of allocation used when necessary to bill more than one company. Depending on the nature of the service being rendered, more than one allocation basis may be used by each function. Please see the response to question two of this schedule detailing the numerator and denominator of each basis of allocation.</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:88.552%"><tr><td style="width:1.0%"/><td style="width:54.552%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:43.248%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Service Department or Function</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Primary Basis of Allocation</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Accounting and Statistical Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 4, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Auditing Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Budget Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Business Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Corporate Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Customer Billing, Collection, and Contact Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Employee Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 11, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Engineering and Research Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Facility Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 10, Basis 13, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Gas Dispatching Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Information Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 10, Basis 11, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Information Technology Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 10, Basis 11, Basis 13, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Insurance Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 7, Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Land/Surveying Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1 , Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Legal Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 11, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Officers</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Operations Support and Planning Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 10</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Purchasing, Storage and Disposition Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 4, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Regulatory Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Tax Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 20</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Transportation Services</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 1, Basis 9, Basis 20</span></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:4.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Treasury Services</span></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-right:1pt solid #000000;padding:2px 1pt;text-align:left;text-indent:5.85pt;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Basis 20</span></td></tr></table></div>


