Trial Balance - Texas

Trial Balance Page 8 of 13

AEP TX- North Division Trial Balance

12/31/2017

Account Number Description

Current Month Balance to Date

4210007 Misc Non-Op Inc - NonAsc - Oth (62,244)

4210009 Misc Non-Op Exp - NonAssoc 1,388 4261000 Donations 111,034 4263001 Penalties 393 4263003 Penalties - Quality of Service 72,000 4264000 Civic and Political Activity 235,414

4264001 Non-deduct Lobbying per IRS 376

4265002 Other Deductions - Nonassoc 2,410 4265004 Social & Service Club Dues 12,783 4265007 Regulatory Expenses 4,691 4265033 Transition Costs 93,631 4270002 Int on LTD - Install Pur Contr 1,971,795 4270005 Int on LTD - Other LTD 2,015,533

4270006 Int on LTD - Sen Unsec Notes 21,685,508

4280002 Amrtz Debt Dscnt&Exp-Instl Pur 114,261 Amrtz Dscnt&Exp-Sn Unsec

4280006 Note 263,895

4281002 Amrtz LossRcquired Debt-IPC 136,747 4300003 Int to Assoc Co - CBP 1,358,575 4310001 Other Interest Expense 54,020 4310007 Lines Of Credit 106,959 4310023 Interest Expense - State Tax (18,154)

4320000 Allw Brrwed Fnds Used Cnstr-Cr (2,356,164) 4470032 Capacity Revenue - Affiliated (26,550,614) 4470035 Sls for Rsl - Fuel Rev - Assoc (37,048,892)

4491002 Prov Rate Refund-Nonaffiliated 205,273 4491003 Prov Rate Refund - Retail 103,757 4500000 Forfeited Discounts (14,279) 4510001 Misc Service Rev - Nonaffil (324.152) 4540001 Rent From Elect Property - Af (287,130)

4540002 Rent From Elect Property-NAC (1,195,393) Rent From Elect Prop-ABD-

4540004 Nonaf (59,188)

4540005 Rent from Elec Prop-Pole Attch (1,664.388) 4560007 Oth Elect Rev - DSM Program (151,872) 4560012 Oth Elect Rev - Nonaffiliated (1,267,514)

4560015 Other Electric Revenues - ABD (573,923)

4560041 Miscellaneous Revenue-NonAffil (456,592) 4560073 Residential Wires Revenues (86,325,012)

4560074 Commercial Wires Revenues (54,743,827) 4560075 Industrial Wires Revenues (20,937,404) 4560076 Other Wires Revenues (14,628,898)

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ERCOT Matrix Revenue - Non 4561000 Aff (80,416,442)

4561001 ERCOT Matrix Revenue - Affilia (5,909,782) 4561019 Oth Elec Rev Trans Non Affil (346,743)

5000000 Oper Supervision & Engineering 2,154,241 5000001 Oper Super & Eng-RATA-Affil 25,220 5010000 Fuel 237 5010001 Fuel Consumed 19,583,051

5010003 Fuel - Procure Unload & Handle 929,149 5010012 Ash Sales Proceeds (616,583) 5010013 Fuel Survey Activity (276,310) 5010019 Fuel Oil Consumed 492,100

5010026 Fuel-Procure,Unload&Hand-Affil 232,338 5020000 Steam Expenses 708,675 5020004 Limestone Expense 230,095 5020008 Activated Carbon 324,231 5020014 Calcium Bromide Expense 49,178 5050000 Electric Expenses 1,028,382 5060000 Misc Steam Power Expenses 1,129,684

5060002 Misc Steam Power Exp-Assoc 648,407

5060003 Removal Cost Expense - Steam 157,164 5080017 IPP Oper - Training/Travel 0 5100000 Maint Supv & Engineering 679,693 5110000 Maintenance of Structures 776,061 5120000 Maintenance of Boiler Plant 3,770,623

5120031 Maint Environmental Equip-Defd 4,506 5130000 Maintenance of Electric Plant 559,905

5140000 Maintenance of Misc Steam Plt 252,470

5470004 Fuel - Gas Turb - Purch / Hand (1)

5560000 Sys Control & Load Dispatching 162,262 5570000 Other Expenses 206 5570010 OH Auction Exp - Incremental 2

5600000 Oper Supervision & Engineering 2,936,495 5611000 Load Dispatch - Reliability 1,964

Load Dispatch-Mntr&Op 5612000 TransSys 511,965

Load Dispatch-Trans 5613000 Srvc&Sched (13.364) 5614005 ERCOT Admin-SSC&DS 31,642

5615000 Reliability,PIng&Stds Develop 65,774

5616000 Transmission Service Studies 6

5620001 Station Expenses - Nonassoc 192,378 5630000 Overhead Line Expenses 226,678

300



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5650044 ERGOT Matrix Expense - Affil 3,452,542 ERCOT Matrix Expense - Non

5650045 Aff 54,342,234

5660000 Misc Transmission Expenses 1,485,101

5660004 SPP FERC Assessment Fees 0 5660008 R,King Trans Cnter Exp - Affil 0 5680000 Maint Supv & Engineering 161,578 5690000 Maintenance of Structures 31,219 5691000 Maint of Computer Hardware 2,162 5692000 Maint of Computer Software 296,549

5693000 Maint of Communication Equip 159,064 5700000 Maint of Station Equipment 720,074

5710000 Maintenance of Overhead Lines 2,665,532 5720000 Maint of Underground Lines 378 5730000 Maint of Misc Trnsmssion Plt 12,543

5800000 Oper Supervision & Engineering 1,702,765 5810000 Load Dispatching 1,287,382 5820000 Station Expenses 219,034 5830000 Overhead Line Expenses 1,425,236 5840000 Underground Line Expenses 255,219

5850000 Street Lighting & Signal Sys E 21,786 5860000 Meter Expenses 2,077,345 5870000 Customer Installations Exp 279,301

5880000 Miscellaneous Distribution Exp 5,673,520 5890001 Rents - Nonassociated 190,047 5890002 Rents - Associated 62,443 5900000 Maint Supv & Engineering 43,497 5910000 Maintenance of Structures 12,615 5920000 Maint of Station Equipment 777,185

5930000 Maintenance of Overhead Lines 6,487,901 5930001 Tree and Brush Control 24,518 5930007 Mnt O/H Line Reliability-Def 38

5940000 Maint of Underground Lines 313,999

5950000 Maint of Lne Trnf,Rglators&Dvi 198,167

5960000 Maint of Strt Lghtng & Sgnal S 163,992 5970000 Maintenance of Meters 99,115 5980000 Maint of Misc Distribution Plt 74,793

9010000 Supervision - Customer Accts 76,781 9020000 Meter Reading Expenses (4,585) 9020002 Meter Reading - Regular 208,557 9020003 Meter Reading - Large Power 28,453 9020004 Read-In & Read-Out Meters (21)

9030000 Cust Records & Collection Exp 353,808 9030001 Customer Orders & Inquiries 1,164,040 9030002 Manual Billing 10,322

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9030003 Postage - Customer Bills 0 9030004 Cashiering 1,338

9030005 Collection Agents Fees & Exp 19 9030006 Credit & Oth Collection Activi 122,608 9030007 Collectors 3,066 9030009 Data Processing 514

9040007 Uncoil Accts - Misc Receivable 31,625 9050000 Misc Customer Accounts Exp 18,773

9070000 Supervision - Customer Service 98,940 9070001 Supervision - DSM 2,996,789 9070014 DSM Costs Deferred - TEXAS (188,450)

9080000 Customer Assistance Expenses 160,559

9080004 Cust Assistnce Exp - DSM - Ind (0)

9080009 Cust Assistance Expense - DSM 3,783 9090000 Information & Instruct Advrtis 0

9100000 Misc Cust Svc&Informational Ex 44,040

9100001 Misc Cust Svc & Info Exp - RCS 967 9110002 Supervision - Comm & Ind 413 9120000 Demonstrating & Selling Exp 53,400 9120001 Demo & Selling Exp - Res 1,527 9130001 Advertising Exp - Residential 0

9200000 Administrative & Gen Salaries 6,607,453

9210001 Off Supl & Exp - Nonassociated 446,003 9210002 Off Supl & Exp - Associated 91,604 9210003 Office Supplies & Exp - Trnsf 17 9210004 Office Utilites 31 9210005 Cellular Phones and Pagers 0 9220000 Administrative Exp Trnsf - Cr (785.103)

9220001 Admin Exp Trnsf to Cnstrction (182,040) 9220004 Admin Exp Trnsf to ABD (1,417)

9230001 Outside Svcs Empl - Nonassoc 1,117,125 9230003 AEPSC Billed to Client Co (52,923) 9240000 Property Insurance 424,417 9250000 Injuries and Damages 1,005,764 9250001 Safety Dinners and Awards 125

9250002 Emp Accdent Prvntion-Adm Exp 3,912

9250005 Dresden Injuries and Damages 0

9250006 Wrkrs Cmpnstn Pre&Slf Ins Pry (2,011)

9250007 Prsnal lnyies&Prop Dmage-Pub 12,621 Frg Ben Loading - Workers

9250010 Comp (203,412)

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9260000 Employee Pensions & Benefits 645,723

9260001 Edit & Print Empl Pub-Salaries 12,989 9260002 Pension & Group Ins Admin 21,258 9260003 Pension Plan 1,730,597

9260004 Group Life Insurance Premiums 125,996 9260005 Group Medical Ins Premiums 3,804,498 9260006 Physical Examinations 26

9260007 Group L-T Disability Ins Prem 159,718

9260009 Group Dental Insurance Prem 152,826 9260010 Training Administration Exp 3,813 9260012 Employee Activities 10,743

9260014 Educational Assistance Pmts 5,589

9260021 Postretirement Benefits - OPEB (1,562,361) 9260027 Savings Plan Contributions 1,407,974 9260037 Supplemental Pension 95,087

SFAS 112 Postemployment 9260040 Benef (859.605) 9260050 Frg Ben Loading - Pension (1,245,327) 9260051 Frg Ben Loading - Grp Ins (2,581,429) 9260052 Frg Ben Loading - Savings (748.502) 9260053 Frg Ben Loading - OPEB 1,293,144

9260055 IntercoFringeOffset- Don't Use (760,098)

9260057 Postret Ben Medicare Subsidy (0) 9260058 Frg Ben Loading - Accrual 4,143

9260060 Amort-Post Retirerment Benefit 164,519 9280000 Regulatory Commission Exp 137

Regulatory Commission Exp- 9280001 Adm 5,021

Regulatory Commission Exp- 9280002 Case 61,237

Reg Com Exp-FERC Trans 9280005 Cases 15,667

9301000 General Advertising Expenses 64,615

9301001 Newspaper Advertising Space 4

9301006 Spec Corporate Comm Info Proj 18 9301010 Publicity 396 9301012 Public Opinion Surveys 25,691

9301013 Movies Slide Films & Speeches 0 9301015 Other Corporate Comm Exp 16,673 9302000 Misc General Expenses 121,133 9302003 Corporate & Fiscal Expenses 5,630

Research, Develop&Demonstr 9302004 Exp 133

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12/31/2017



1W1

Assoc Business Development 9302007 Exp 122,838 9310000 Rents 0 9310001 Rents - Real Property 119,602 9310002 Rents - Personal Property 137,206

9350000 Maintenance of General Plant 41 9350001 Maint of Structures - Owned 654,880 9350002 Maint of Structures - Leased 39,233 9350012 Maint of Data Equipment 126

9350013 Maint of Cmmncation Eq-Unall 2,640,303 9350015 Maint of Office Furniture & Eq 512,523

9350019 Maint of Gen Plant-SCADA Equ 392

9350023 Site Communications Services 0 9350024 Maint of DA-AMI Comm Equip 86,487

NET INCOME - EARN FOR CMMN STK (44,117.504) PREF STK DIVIDEND REQUIREMENT 0

304

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V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH

1010001 Plant in Service 918,282,377.44 1011001 Capital Leases 4,351,209.33 1011006 Prov-Leased Assets (1,836,747.15) 1011012 Accrued Capital Leases 16,255.95 1060001 Const Not Classifd 29,837,049.86 1070001 CWIP - Project 29,410,750.59 1080001 A/P for Deprec of Plt (298,206,979.76) 1080005 RWIP - Project Detail 1,629,472.42 1080011 Cost of Removal Reserve (104,184,908.19) 1110001 A/P for Amort of Plt (8,904,882.92) 1140001 Plant Acquisition Adj 1,615,086.38 1150001 Amrtz of Plt Acqt Adj (1,615,086.38) 1210001 Nonutility Property - Owned 384,521.61 1210003 Nonutility Property - WIP 5.62 1220001 Depr&Amrt of Nonutl Prop-Ownd (36,850.92) 1220003 Depr&Amrt of Nonutl Prop-WIP (139,689.98) 1240002 Oth Investments-Nonassociated 2.00 1290000 Pension Net Funded Position (3,277,352.36) 1290001 Non-UMWA PRW Funded Position 7,871,221.28 1290002 SFAS 106 - Non-UMWA PRW - 1290003 SFAS 87 - Pension - 1310000 Cash 411,124.31 1340048 Spec Deposits-Trading Contra - 1340051 Spec Depost RBC 13,264.55 1340053 Deposits - Flexible Spending 15,915.49 1420001 Customer A/R - Electric 18,126.84 1420019 Transmission Sales Receivable 10,643.63 1420044 Customer A/R - Estimated 73,900.00 1420055 SPP AR Accrual 101,715.62 1420101 Other Accounts Rec - Cust 62,135.39 1420102 AR Peoplesoft Billing - Cust 14,044,130.23 1430023 A/R PeopleSoft Billing System (53.58) 1430081 Damage Recovery - Third Party 30,079.00 1430082 Acct Rec Gas - AEP Sys Pool 1430083 Damage Recovery Offset Demand (30,079.00) 1430102 AR Peoplesoft Billing - Misc 1,548.73 1440002 Uncoil Accts-Other Receivables (252,501.88) 1450000 Corp Borrow Prg (NR-Assoc) 10,758,066.65 1460001 A/R Assoc Co - InterUnit G/L 2,284,990.82 1460006 A/11 Assoc Co - Intercompany 619,708.26 1460009 A/R Assoc Co - InterUnit A/P 883,628.13 1460025 Fleet - M4 - A/R 104,726.73 1520000 Fuel Stock Exp Undistributed 1540001 M&S - Regular 5,419,814.98 1540013 Transportation Inventory 45,939.25 1630004 Strs Exp-T&D Satellite Storerm - 1650001 Prepaid Insurance 177,579.22 1650005 Prepaid Employee Benefits - 1650006 Other Prepayments 29,535.65

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January 1900 December 2017 Run Date: 01/11/2018 02.51 PM


V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH 1650010 Prepaid Pension Benefits 28,495,645.64 1650014 FAS 158 Qual Contra Asset (28,495,645.64) 1650021 Prepaid Insurance - EIS 181,910.83 1650023 Prepaid Lease 3,008.73 1650035 PRW Without MED-D Benefits 6,154,864.28 1650036 PRW for Med-D Benefits 1650037 FAS158 Contra-PRW Exclud Med-D (6,154,864.28) 1710048 Interest Receivable -FIT -LT (1,770.00) 1710348 Interest Receivable -SIT -LT 1710448 Interest Receivable. -SIT -ST (285.00) 1720000 Rents Receivable 190,058.52 1730000 Accrued Utility Revenues 10,716,448.80 1740000 Misc Current & Accrued Assets 174001115 Non-Highway Fuel Tax Credit 174001116 Non-Highway Fuel Tax Credit 1750001 Curr. Unreal Gains - NonAffil 159,682.00 1750002 Long-Term Unreal Gns - Non Aff 1750021 S/T Asset MTM Collateral 1750022 UT Asset MTM Collateral 1810003 Unamort Debt Exp Notes Payable 79,730.79 1810006 Unamort Debt Exp - Sr Unsec Nt 1,251,126.14 1823010 Energy Efficiency Recovery 466,576.87 1823077 Unreal Loss on Fwd Commitments 1823097 Debt Refinancing - Restructur 1823098 Loss on Reaq Dbt due to Restru 1823108 Reg Asset - Rate Case Expenses (383,899.16) 1823165 REG ASSET FAS 158 QUAL PLAN 31,772,998.00 1823166 REG ASSET FAS 158 OPEB PLAN (1,716,357.00) 1823167 REG Asset FAS 158 SERP Plan 471,561.00 1823184 TNC R/C Exp - Docket # 33310 1,937.01 1823186 ADVANCED METERING SYSTEM-AMS 159,413.56 1823223 Non-AMI Meters 27,440,971.60 1823224 Non-AMI Meter Amortization (19,098,636.36) 1823299 SFAS 106 Medicare Subsidy 1,006,058.40 1823301 SFAS 109 Flow Thru Defd FIT 205,370.39 1823302 SFAS 109 Flow Thru Defrd SIT 2,899,554.00 1823397 AMS Under Recovery 11,572,130.76 1823398 AMS under rec unrecog equity 1823504 TCRF Under Recovery 2,603,038.02 1830000 Prelimin Surv&Investgtn Chrgs 262,669.54 1840002 Accounts Pay Adj - Clearing 1840020 Simulator Learning Center-Clrg 1860002 Deferred Expenses 186000315 Deferred Property Taxes 186000316 Deferred Property Taxes 186000317 Deferred Property Taxes 1860007 Billings and Deferred Projects 67,350.24 186008115 Defd Property Tax - Cap Leases 186008116 Defd Property Tax - Cap Lease 186008117 Defd Property Tax - Cap Lease 1860114 ABD Major Construction Work 0.85 1860153 Unamortized Credit Line Fees 1860160 Deferred Expenses - Current 197.41

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December 2017


V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH 1860166 1890001 1890002 1900015 1901001 1902001 1903001 1904001

Def Lease Assets - Non Taxable Loss Recqd Debt - FMB Loss Rec Debt-Ins Purch Cont ADIT-Fed-Hdg-CF-Int Rate Accum Deferred FIT - Other Accum Defd FIT - Oth Inc & Ded Acc Dfd FIT - FAS109 Flow Thru Accum Dfd FIT - FAS 109 Excess

180,495.85 -

151,005.07 668,145.79

1,322,558.45 148,216.19

1,008,245.66 15,318,270.63

ASSETS 699,127,177.43

2010001 Common Stock Issued-Affiliated (54,185,213.76) 2100000 Gain Rsle/Cancl Req Cap Stock (466,774.00) 2110000 Miscellaneous Paid-In Capital (10,755,378.33) 2160001 Unapprp Retnd Erngs-Unrstrictd (103,261,315.85) 21 9001 5 Accum OCI-Hdg-CF-Int Rate 1,949,945.95 2240005 Other Long Term Debt - Other (33,344,658.44) 2240006 Senior Unsecured Notes (246,726,620.05) 2240505 Oth LTD - Other - Current (7,870.71) 2240506 Senior Unsecured Notes-Current (12,959,211.65) 2260006 Unam Disc LTD-Dr-Sr Unsec Note 441,500.30 2270001 Obligatns Undr Cap Lse-Noncurr (1,797,291.29) 2270003 Accrued Noncur Lease Oblig (13,004.77) 2282003 Accm Prv I/D - Workers Com (171,909.07) 2283000 Accm Prv for Pensions&Benefits (351,173.79) 2283002 Supplemental Savings Plan (45,773.80) 2283005 SFAS 112 Postemployment Benef (677,911.13) 2283006 SFAS 87 - Pensions 2283007 Perf Share Incentive Plan (33,543.21) 2283015 FAS 158 SERP Payable Long Term (384,512.00) 2283016 FAS 1 58 Qual Payable Long Term 2290002 Acc Prv Rate Refnds-Nonassoc 2290006 Acc Prv for Potential Refund (107,403.46) 2300001 Asset Retirement Obligations (675,557.84) 2320001 Accounts Payable - Regular (8,426,562.28) 2320002 Unvouchered Invoices (4,858,506.87) 2320003 Retention (180,733.58) 2320008 Miscellaneous Liabilities 2320067 A/P -ERCOT TCOS NON-ASSOCIATED (1,758,118.89) 2320076 Corporate Credit Card Liab (28,965.55) 2320077 INDUS Unvouchered Liabilities (3,296,263.15) 2330000 Corp Borrow Program (NP-Assoc) 2340001 A/P Assoc Co - InterUnit G/L (2,983,454.63) 2340027 A/P Assoc Co - Intercompany (657,163.99) 2340029 A/P Assoc Co - AEPSC Bills (2,179,019.41) 2340030 A/P Assoc Co - InterUnit A/P (51,056.26) 2340035 Fleet - M4 - A/P (1 23.76) 2350001 Customer Deposits-Active (10,000.00) 2350003 Deposits - Trading Activity 2360001 Federal Income Tax 1,886,089.34 236000215 State Income Taxes 236000216 State Income Taxes 236000217 State Income Taxes (647,962.34) 2360004 FICA (63,063.40)

307




V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH 2360005 Federal Unemployment Tax (5,053.07) 2360006 State Unemployment Tax (9,873.13) 236000715 State Sales and Use Taxes - 236000716 State Sales and Use Taxes 236000717 State Sales and Use Taxes (478,487.75) 236000815 Real Personal Property Taxes 236000816 Real Personal Property Taxes - 236000817 Real Personal Property Taxes (6,232,216.41) 236002515 Local Franchise Tax - 236002516 Local Franchise Tax - 236002517 Local Franchise Tax (541,708.75) 236003315 Pers Prop Tax-Cap Leases - 236003316 Pers Prop Tax-Cap Leases - 236003317 Pers Prop Tax-Cap Leases (117,954.31) 2360037 FICA - Incentive accrual (104,575.31) 2360502 State Inc Tax-Short Term FIN48 3,818.00 2360601 Fed Inc Tax-Long Term FIN48 41,135.00 2360602 State Inc Tax-Long Term FIN48 266,486.00 2360702 SEC Accum Defd SIT - FIN 48 2,044.00 2360801 Federal Income Tax - IRS Audit 112,833.40 2360901 Accum Defd FIT- IRS Audit (121,901.40) 2370005 Interest Accrd-Other LT Debt (184,940.01) 2370006 Interest Accrd-Sen Unsec Notes (2,731,612.14) 2370348 Acrd Int. - SIT Reserve - LT (3,151.00) 2380003 Div Decl - Common Stock-Affil (0.00) 2410001 Federal Income Tax Withheld (2.86) 2410005 FICA Tax Withheld 2410017 System Benefit Fund Fee - 2420002 P/R Ded - Medical Insurance (67,753.34) 2420003 P/R Ded - Dental Insurance (7,878.32) 2420005 P/R Ded - Parking Rent - 2420013 P/R Ded - LTD Ins Premiums (1,437.63) 2420016 P/R Ded-Crt Ordr/Grnshmt/Tx Lv - 2420020 Vacation Pay - This Year - 2420021 Vacation Pay - Next Year (2,352,117.23) 2420027 FAS 112 CURRENT LIAB (361,210.87) 2420046 FAS 158 SERP Payable - Current (87,049.00) 2420051 Non-Productive Payroll (43,902.40) 2420053 Perf Share Incentive Plan (12,458.00) 2420071 P/R Ded - Vision Plan (3,137.81) 2420072 P/R - Payroll Adjustment 2420076 P/R Savings Plan - Incentive (53,313.13) 2420081 Environmntl Remediation Accrua (15,346.12) 2420083 Active Med and Dental IBNR (51,775.40) 2420088 Econ. Development Fund Curr - 2420504 Accrued Lease Expense 2420511 Control Cash Disburse Account (1,191,002.06) 2420512 Unclaimed Funds (384.70) 2420514 Revenue Refunds Accrued (208,231.09) 2420532 Adm Liab-Cur-S/Ins-W/C (66,040.16) 2420558 Admitted Liab NC-Self/lns-W/C (599,433.66) 242059215 Sales Use Tax - Leased Equip - 242059216 Sales Use Tax - Leased Equip -

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V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH 242059217 Sales Use Tax - Leased Equip (17.74) 2420598 Est Fin Cost - Sen Unsec Notes (5,689.60) 2420618 Accrued Payroll (799,821.37) 2420623 Distr, Cust Ops & Reg Svcs ICP (1,061,906.00) 2420624 Corp & Shrd Srv Incentive Plan (281,331.04) 2420635 Generation Incentive Plan (14,565.00) 2420643 Accrued Audit Fees 2420660 AEP Transmission ICP (9,185.00) 2420700 Quality of Service (72,000.00) 2430001 Oblig Under Cap Leases - Curr (717,170.89) 2430003 Accrued Cur Lease Oblig (3,251.18) 2440001 Curr. Unreal Losses - NonAffil 2440002 LT Unreal Losses - Non Affil 2440021 S/T Liability MTM Collateral 2440022 L/T Liability MTM Collateral 2520000 Customer Adv for Construction 2530050 Deferred Rev -Pole Attachments (198,720.84) 2530112 Other Deferred Credits-Curr (21,300.42) 2530120 Environ Remediation LT (46,038.39) 2530124 Contr In Aid of Constr Advance (558,392.32) 2540047 Unreal Gain on Fwd Commitments (159,682.00) 2540052 EXCESS EARNINGS (6,821,679.43) 2540118 Energy Efficiency 0/U Recovery 2540138 AMI Surcharge in Texas (3,659,025.20) 2543001 SFAS109 Flow Thru Def FIT Liab (401,989.44) 2544001 SFAS 109 Exces Deferred FIT (72,944,145.85) 2544009 OCI - Excess DFIT 381,824.98 2550001 Accum Deferred ITC - Federal (1,512,246.00) 2821001 Accum Defd FIT - Utility Prop (129,546,395.67) 2823001 Acc Dfrd FIT FAS 109 Flow Thru (198,594.44) 2824001 Acc Dfrd FIT - SFAS 109 Excess 51,859,514.97 2831001 Accum Deferred FIT - Other (15,671,347.01) 2833001 Acc Dfd FIT FAS 109 Flow Thru (613,032.17) 2833002 Acc Dfrd SIT FAS 109 Flow Thru (2,899,554.00) 2834001 Acc Defd FIT - SFAS 109 Excess 5,766,360.25 4380001 Div DecIrd - Common Stk - Asso -

LIABILITIES and OWNERS EQUITY (682,265,593.12)

4030001 Depreciation Exp 37,695,346.14 4030028 Depreciation Expense Deferred (2,463,886.94) 4031001 Depr - Asset Retirement Oblig 32,850.86 4040001 Amort. of Plant 3,256,768.16 4040100 Amort of Capitalized Software 4073000 Regulatory Debits 251,084.83 4074000 Regulatory Credits (1,715,687.28) 4081002 FICA 1,837,190.71 4081003 Federal Unemployment Tax 12,292.22 408100514 Real Personal Property Taxes 408100515 Real Personal Property Taxes 408100516 Real Personal Property Taxes (187,149.72) 408100517 Real Personal Property Taxes 7,916,801.44 4081007 State Unemployment Tax 43,670.29 408101914 State Sales and Use Taxes

309




V2017-12-31 Acct GL_FERC_ACCT BU: CURRENT MONTH 4081 01 91 5 State Sales and Use Taxes - 408101916 State Sales and Use Taxes (0.01) 408101917 State Sales and Use Taxes 268.14 408102315 Local Privilege-Franchise Tax - 408102316 Local Privilege-Franchise Tax - 408102317 Local Privilege-Franchise Tax 4,114,515.44 408102914 Real-Pers Prop Tax-Cap Leases 408102915 Real-Pers Prop Tax-Cap Leases 4081 0291 6 Real-Pers Prop Tax-Cap Leases 30,446.55 408102917 Real-Pers Prop Tax-Cap Leases 153,600.00 4081033 Fringe Benefit Loading - FICA (951,301.38) 4081034 Fringe Benefit Loading - FUT (7,481.63) 4081035 Fringe Benefit Loading - SUT (29,125.63) 4091001 Income Taxes, UOI - Federal (5,602,321.05) 409100214 Income Taxes UOI - State 409100215 Income Taxes UOI - State 409100216 Income Taxes UOI - State (96,365.51) 409100217 Income Taxes UOI - State 246,991.34 4092001 Inc Tax, Oth Inc&Ded-Federal (292,631.03) 41 01 001 Prov Def I/T Util Op Inc-Fed 27,939,959.72 4102001 Prov Def I/T Oth I&D - Federal 655,116.38 4111001 Prv Def I/T-Cr Util Op Inc-Fed (14,353,244.12) 4111005 Accretion Expense 39,608.23 4112001 Prv Def I/T-Cr Oth I&D-Fed (276,296.86) 4114001 ITC Adj, Utility Oper - Fed (479,616.00) 4116000 Gain From Disposition of Plant (628,540.92) 4171001 Exp of NonUtil Oper - Nonassoc 4180001 Non-Operatng Rental Income (95,044.60) 4180005 Non-Opratng Rntal Inc-Depr 13,243.56 4190002 Int & Dividend Inc - Nonassoc 17,412.00 4190005 Interest Income - Assoc CBP (46,686.29) 4191000 Allw Oth Fnds Usd Drng Cnstr (152,733.58) 4210002 Misc Non-Op Inc-NonAsc-Rents (505.02) 4210007 Misc Non-Op Inc - NonAsc - Oth (61,668.51) 4210009 Misc Non-Op Exp - NonAssoc 672.41 4212000 Loss on Dspsition of Property 4261000 Donations 53,235.37 4263001 Penalties 338.13 4263003 Penalties - Quality of Service 72,000.00 4264000 Civic and Political Activity 110,086.31 4264001 Non-deduct Lobbying per IRS 182.42 4265002 Other Deductions - Nonassoc 1,322.54 4265004 Social & Service Club Dues 6,285.84 4265007 Regulatory Expenses 2,237.81 4265033 Transition Costs 46,377.59 4270005 Int on LTD - Other LTD 959,364.75 4270006 Int on LTD - Sen Unsec Notes 9,968,578.71 4280006 Amrtz Dscnt&Exp-Sn Unsec Note 116,894.49 4281002 Amrtz LossRcquired Debt-IPC 67,406.47 4300003 Int to Assoc Co - CBP 252,106.25 4310001 Other Interest Expense 1,301.34 4310002 Interest on Customer Deposits 4310007 Lines Of Credit 49,352.93

310



ID• 0 Rpt ID: Layout.

V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH

4310023 Interest Expense - State Tax (12,835.87) 4320000 Allw Brrwed Fnds Used Cnstr-Cr (208,722.88) 4491002 Prov Rate Refund-Nonaffiliated 107,403.46 4491003 Prov Rate Refund - Retail 103,757.09 4500000 Forfeited Discounts (14,278.81) 4510001 Misc Service Rev - Nonaffil (324,152.11) 4540001 Rent From Elect Property - Af (721,006.56) 4540002 Rent From Elect Property-NAC (1,194,296.94) 4540004 Rent From Elect Prop-ABD-Nonaf (37,459.24) 4540005 Rent from Elec Prop-Pole Attch (1,664,387.53) 4560007 Oth Elect Rev - DSM Program (151,871.99) 4560012 Oth Elect Rev - Nonaffiliated (1,267,513.65) 4560015 Other Electric Revenues - ABD (440,398.79) 4560073 Residential Wires Revenues (86,325,012.05) 4560074 Commercial Wires Revenues (54,743,827.27) 4560075 Industrial Wires Revenues (20,937,404.21) 4560076 Other Wires Revenues (14,628,897.60) 5000000 Oper Supervision & Engineering 11,325.83 5010000 Fuel 5060000 Misc Steam Power Expenses 732.19 5080017 IPP Oper - Training/Travel 5100000 Maint Supv & Engineering 2,667.35 5200000 Steam Expenses 5470004 Fuel - Gas Turb - Purch / Hand 5530001 Maint of Gen Plant - Gas Turb 5560000 Sys Control & Load Dispatching 5570000 Other Expenses 5570010 OH Auction Exp - Incremental 0.88 5600000 Oper Supervision & Engineering 6,814.32 5611000 Load Dispatch - Reliability 5612000 Load Dispatch-Mntr&Op TransSys 4,839.44 5615000 Reliability,PIng&Stds Develop 2,306.53 5616000 Transmission Service Studies 5620001 Station Expenses - Nonassoc 8,360.61 5630000 Overhead Line Expenses 351.96 5650044 ERCOT Matrix Expense - Affil 4,756,987.56 5650045 ERCOT Matrix Expense - Non Aff 54,342,234.19 5660000 Misc Transmission Expenses 525,898.57 5660004 SPP FERC Assessment Fees 5680000 Maint Supv & Engineering 3,071.41 5690000 Maintenance of Structures 438.90 5691000 Maint of Computer Hardware 17.33 5692000 Maint of Computer Software 439.40 5700000 Maint of Station Equipment 8,335.82 5710000 Maintenance of Overhead Lines (1,908.93) 5730000 Maint of Misc Trnsmssion Plt 136.95 5800000 Oper Supervision & Engineering 1,662,041.20 5810000 Load Dispatching 1,287,381.51 5820000 Station Expenses 195,105.71 5830000 Overhead Line Expenses 1,425,315.80 5840000 Underground Line Expenses 255,219.35 5850000 Street Lighting & Signal Sys E 21,786.27 5860000 Meter Expenses 2,076,124.15

311



ID: 0 Rpt ID: Layout.

V2017-12-31 Acct: GL_FERC_ACCT BU CURRENT MONTH 5870000 Customer Installations Exp 279,300.81 5880000 Miscellaneous Distribution Exp 5,635,254.89 5890001 Rents - Nonassociated 190,047.27 5890002 Rents - Associated 62,443.32 5900000 Maint Supv & Engineering 43,233.00 5910000 Maintenance of Structures 9,392.89 5920000 Maint of Station Equipment 770,070.18 5930000 Maintenance of Overhead Lines 6,487,681.00 5930001 Tree and Brush Control 24,517.86 5930007 Mnt 0/H Line Reliability-Def 27.45 5940000 Maint of Underground Lines 313,996.82 5950000 Maint of Lne Trnf,Rglators&Dvi 198,166.51 5960000 Maint of Strt Lghtng & Sgnal S 163,991.77 5970000 Maintenance of Meters 99,199.00 5980000 Maint of Misc Distribution Plt 72,859.46 9010000 Supervision - Customer Accts 76,764.19 9020000 Meter Reading Expenses (4,739.56) 9020001 Customer Card Reading 9020002 Meter Reading - Regular 208,556.79 9020003 Meter Reading - Large Power 28,453.31 9020004 Read-In & Read-Out Meters (20.90) 9030000 Cust Records & Collection Exp 346,936.41 9030001 Customer Orders & Inquiries 1,163,086.81 9030002 Manual Billing 8,834.01 9030003 Postage - Customer Bills - 9030004 Cashiering 1,110.42 9030005 Collection Agents Fees & Exp 18.75 9030006 Credit & Oth Collection Activi 122,606.61 9030007 Collectors 3,066.46 9030009 Data Processing 514.02 9040007 Uncoil Accts - Misc Receivable 31,625.03 9050000 Misc Customer Accounts Exp 18,773.22 9070000 Supervision - Customer Service 98,125.63 9070001 Supervision - DSM 2,996,788.75 9070014 DSM Costs Deferred - TEXAS (188,450.34) 9080000 Customer Assistance Expenses 158,258.09 9080004 Cust Assistnce Exp - DSM - Ind (0.10) 9080009 Cust Assistance Expense - DSM 3,783.31 9090000 Information & Instruct Advrtis 9100000 Misc Cust Svc&Informational Ex 42,766.94 9100001 Misc Cust Svc & Info Exp - RCS 967.44 9110001 Supervision - Residential - 9110002 Supervision - Comm & Ind 413.47 9120000 Demonstrating & Selling Exp 53,400.04 9120001 Demo & Selling Exp - Res 1,523.97 9130001 Advertising Exp - Residential - 9200000 Administrative & Gen Salaries 4,000,333.94 9200005 GridSmart Reimbursement Contra - 9210001 Off Supl & Exp - Nonassociated 288,542.31 9210003 Office Supplies & Exp - Trnsf 12.44 9210004 Office Utilites 14.63 9210005 Cellular Phones and Pagers - 9220000 Administrative Exp Trnsf - Cr (767,622.94)

312




V2017-12-31 Acct: GL_FERC_ACCT BU: CURRENT MONTH 9220001 Admin Exp Trnsf to Cnstrction (182,040.00) 9220004 Admin Exp Trnsf to ABD (951.45) 9230001 Outside Svcs Empl - Nonassoc 669,678.40 9230003 AEPSC Billed to Client Co (53,808.83) 9240000 Property Insurance 163,206.35 9250000 Injuries and Damages 846,733.71 9250001 Safety Dinners and Awards 121.68 9250002 Emp Accdent Prvntion-Adm Exp 2,724.87 9250005 Dresden Injuries and Damages 0.01 9250006 Wrkrs Cmpnstn Pre&Slf Ins Prv (29,933.19) 9250007 Prsnal Injries&Prop Dmage-Pub 5,980.34 9250010 Frg Ben Loading - Workers Comp (195,617.70) 9260000 Employee Pensions & Benefits 9260001 Edit & Print Empl Pub-Salaries 7,098.14 9260002 Pension & Group Ins Admin 14,440.92 9260003 Pension Plan 1,754,967.17 9260004 Group Life Insurance Premiums 92,232.42 9260005 Group Medical Ins Premiums 2,817,278.66 9260006 Physical Examinations 17.83 9260007 Group L-T Disability Ins Prem 156,231.39 9260009 Group Dental Insurance Prem 113,286.90 9260010 Training Administration Exp 2,076.91 9260012 Employee Activities 6,988.89 9260014 Educational Assistance Pmts - 9260021 Postretirement Benefits - OPEB (1,239,505.03) 9260027 Savings Plan Contributions 1,046,987.15 9260037 Supplemental Pension 53,165.03 9260040 SFAS 112 Postemployment Benef (859,605.16) 9260050 Frg Ben Loading - Pension (947,301.37) 9260051 Frg Ben Loading - Grp Ins (1,756,616.69) 9260052 Frg Ben Loading - Savings (506,816.70) 9260053 Frg Ben Loading - OPEB 1,141,677.03 9260055 IntercoFringeOffset- Don't Use (323,886.91) 9260057 Postret Ben Medicare Subsidy 9260058 Frg Ben Loading - Accrual 19,421.90 9260060 Amort-Post Retirerment Benefit 143,722.68 9280000 Regulatory Commission Exp 62.00 9280001 Regulatory Commission Exp-Adm 4,920.04 9280002 Regulatory Commission Exp-Case 42,841.03 9280005 Reg Com Exp-FERC Trans Cases (6.26) 9301000 General Advertising Expenses 31,618.96 9301001 Newspaper Advertising Space 2.18 9301006 Spec Corporate Comm Info Proj 8.74 9301010 Publicity 194.25 9301012 Public Opinion Surveys 25,687.37 9301013 Movies Slide Films & Speeches 9301015 Other Corporate Comm Exp 15,798.81 9302000 Misc General Expenses 46,817.93 9302003 Corporate & Fiscal Expenses 3,304.42 9302004 Research, Develop&Demonstr Exp 132.84 9302006 Assoc Bus Dev - Materials Sold 9302007 Assoc Business Development Exp 117,787.19 9310000 Rents

313


January 1900 Run Date: 01/11/2018 02:51 PM

December 2017

ID: 0 Rpt ID: Layout.

V2017-12-31 Acct. GL_FERC_ACCT BU• CURRENT MONTH 9310001 Rents - Real Property 119,602.04 9310002 Rents - Personal Property 131,719.78 9350000 Maintenance of General Plant 19.55 9350001 Maint of Structures - Owned 653,774.19 9350002 Maint of Structures - Leased 37,961.21 9350012 Maint of Data Equipment 126.11 9350013 Maint of Cmmncation Eq-Unall 2,640,303.01 9350015 Maint of Office Furniture & Eq 512,522.59 9350019 Maint of Gen Plant-SCADA Equ 391.81 9350023 Site Communications Services - 9350024 Maint of DA-AMI Comm Equip 86,502.54

NET INCOME (16,861,584.30)

314

Transmission TRIAL BALANCE

192 -AEP Texas - North Division -Tran 1 of 8

December 2017 Run Date: 01/11/2018 03:45 PM

GLR6201P Rpt ID: GLR3000 Layout: GLR3000

192 V2017-12-31 Acct: GL_FERC_ACCT BU: 192 Dec 2017

1010001 Plant in Service 764,708,101.52 1011001 Capital Leases 6,761,323.83 1011006 Prov-Leased Assets (819,472.08) 1011012 Accrued Capital Leases 229,177.08 1060001 Const Not Classifd 156,382,001.64 1070001 CWIP - Project 268,158,535.18 1080001 A/P for Deprec of Plt (148,741,410.09) 1080005 RWIP - Project Detail 8,131,314.23 1 08001 1 Cost of Removal Reserve (94,450,220.33) 1110001 A/P for Amort of Plt (4,069,771.21) 1210001 Nonutility Property - Owned 10.33 1290000 Pension Net Funded Position 1,190,846.69 1290001 Non-UMWA PRW Funded Position 1,254,337.92 1290002 SFAS 106 - Non-UMWA PRW 1290003 SFAS 87 - Pension 1340053 Deposits - Flexible Spending 4,120.98 1420102 AR Peoplesoft Billing - Cust 12,633.96 1430023 A/R PeopleSoft Billing System 1430081 Damage Recovery - Third Party 1430083 Damage Recovery Offset Demand 1430102 AR Peoplesoft Billing - Misc 1450000 Corp Borrow Prg (NR-Assoc) (71,421,926.10) 1460001 NR Assoc Co - InterUnit G/L 10,925,420.72 1460006 A/R Assoc Co - Intercompany 360,613.56 1460009 A/R Assoc Co - InterUnit A/P 4,722.72 1460025 Fleet - M4 - A/R 1520000 Fuel Stock Exp Undistributed 1540001 M&S - Regular 3,351,874.47 1630004 Strs Exp-T&D Satellite Storerm - 1650001 Prepaid Insurance 88,906.54 1650005 Prepaid Employee Benefits 1650010 Prepaid Pension Benefits 3,362,437.69 1 65001 4 FAS 158 Qual Contra Asset (3,362,437.69) 1650021 Prepaid Insurance - EIS 46,400.86 1650023 Prepaid Lease 160,000.00 1650035 PRW Without MED-D Benefits 1,047,260.92 1650036 PRW for Med-D Benefits - 1650037 FAS158 Contra-PRW Exclud Med-D (1,047,260.92) 1710048 Interest Receivable -FIT -LT 468.00 1710348 Interest Receivable -SIT -LT - 1710448 Interest Receivable. -SIT -ST (63.00) 1810003 Unamort Debt Exp Notes Payable 98,160.09 1810006 Unamort Debt Exp - Sr Unsec Nt 1,536,417.45 1823108 Reg Asset - Rate Case Expenses 386,820.97 1823165 REG ASSET FAS 158 QUAL PLAN 2,171,591.00 1823166 REG ASSET FAS 158 OPEB PLAN (207,077.00) 1823184 TNC R/C Exp - Docket # 33310 (1.21)

315





192 V2017-12-31 Acct: GL_FERC_ACCT BU: 192 Dec 2017 1823299 SFAS 106 Medicare Subsidy 145,574.06 1823301 SFAS 109 Flow Thru Defd FIT 1,574,837.68 1823302 SFAS 109 Flow Thru Defrd SIT 1,187,722.00 1840020 Simulator Learning Center-Clrg - 1860000 MDD-Internal Billing Only 1860002 Deferred Expenses 186000315 Deferred Property Taxes - 186000316 Deferred Property Taxes - 186000317 Deferred Property Taxes 1860007 Billings and Deferred Projects 12,831.68 186008115 Defd Property Tax - Cap Leases 186008116 Defd Property Tax - Cap Lease 186008117 Defd Property Tax - Cap Lease - 1860114 ABD Major Construction Work (0.85) 1860160 Deferred Expenses - Current 540.35 1890001 Loss Recqd Debt - FMB 1890002 Loss Rec Debt-Ins Purch Cont 185,869.89 1900015 ADIT-Fed-Hdg-CF-Int Rate 824,842.38 1901001 Accum Deferred FIT - Other 240,792.52 1902001 Accum Defd FIT - Oth Inc & Ded 141,200.00 1903001 Acc Dfd FIT - FAS109 Flow Thru 1,171,815.53 1904001 Accum Dfd FIT - FAS 109 Excess 14,340,325.63

ASSETS 926,080,209.58

2010001 Common Stock Issued-Affiliated (66,398,707.41) 2100000 Gain Rsle/Cancl Req Cap Stock (571,986.13) 2110000 Miscellaneous Paid-In Capital (13,179,669.68) 2160001 Unapprp Retnd Erngs-Unrstrictd (127,178,097.03) 2190015 Accum OCI-Hdg-CF-Int Rate 2,400,786.64 2240005 Other Long Term Debt - Other (39,878,251.61) 2240006 Senior Unsecured Notes (303,271,058.49) 2240505 Oth LTD - Other - Current 2240506 Senior Unsecured Notes-Current (15,951,300.64) 2260006 Unam Disc LTD-Dr-Sr Unsec Note 540,993.21 2270001 Obligatns Undr Cap Lse-Noncurr (5,318,367.43) 2270003 Accrued Noncur Lease Oblig (198,613.31) 2282003 Accm Prv I/D - Worker's Com (1,014.42) 2283000 Accm Prv for Pensions&Benefits (0.97) 2283002 Supplemental Savings Plan - 2283006 SFAS 87 - Pensions - 2283007 Perf Share Incentive Plan (9,101.01) 2283016 FAS 158 Qual Payable Long Term 2290002 Acc Prv Rate Refnds-Nonassoc 2290006 Acc Prv for Potential Refund (97,869.80) 2320001 Accounts Payable - Regular (94,817,428.22) 2320002 Unvouchered Invoices (23,520,622.38) 2320003 Retention (17,405,405.01) 2320008 Miscellaneous Liabilities 2320076 Corporate Credit Card Liab (13,533.95) 2320077 INDUS Unvouchered Liabilities (10,469,023.32) 2330000 Corp Borrow Program (NP-Assoc)

316

192 -AEP Texas - North Division -Tran December 2017

Run Date: 01/11/2018 03:45 PM

Transmission TRIAL BALANCE 3 of 8

GLR6201P

Rpt ID: GLR3000 Layout: GLR3000

192

V2017-12-31 Acct: GL_FERC_ACCT BU: 192

Dec 2017 2340001 2340027 2340029 2340030 2340035 2360001 236000215 236000216 236000217 2360004 2360005 2360006 236000715 236000716 236000717 236000815 236000816 236000817 236003315 236003316 236003317 2360037 2360502 2360601 2360602 2360702 2360801 2360901 2370005 2370006 2370348 2380003 2410001 2410004 2410005 2420002 2420003 2420013 2420020 2420021 2420051 2420053 2420071 2420076 2420083 2420514 2420532 2420558 242059215 242059216 242059217

A/P Assoc Co - InterUnit G/L A/P Assoc Co - Intercompany A/P Assoc Co - AEPSC Bills A/P Assoc Co - InterUnit A/P Fleet - M4 - NP Federal Income Tax State Income Taxes State Income Taxes State Income Taxes FICA Federal Unemployment Tax State Unemployment Tax State Sales and Use Taxes State Sales and Use Taxes State Sales and Use Taxes Real Personal Property Taxes Real Personal Property Taxes Real Personal Property Taxes Pers Prop Tax-Cap Leases Pers Prop Tax-Cap Leases Pers Prop Tax-Cap Leases FICA - Incentive accrual State Inc Tax-Short Term FIN48 Fed Inc Tax-Long Term FIN48 State Inc Tax-Long Term FIN48 SEC Accum Defd SIT - FIN 48 Federal Income Tax - IRS Audit Accum Defd FIT- IRS Audit Interest Accrd-Other LT Debt Interest Accrd-Sen Unsec Notes Acrd Int. - SIT Reserve - LT Div Decl - Common Stock-Affil Federal Income Tax Withheld State Sales Tax Collected FICA Tax Withheld P/R Ded - Medical Insurance P/R Ded - Dental Insurance P/R Ded - LTD Ins Premiums Vacation Pay - This Year Vacation Pay - Next Year Non-Productive Payroll Perf Share Incentive Plan P/R Ded - Vision Plan P/R Savings Plan - Incentive Active Med and Dental IBNR Revenue Refunds Accrued Adm Liab-Cur-S/Ins-W/C Admitted Liab NC-Self/lns-W/C Sales Use Tax - Leased Equip Sales Use Tax - Leased Equip Sales Use Tax - Leased Equip

(5,456,818.95) (658,692.96)

(3,123,281.84) (898,650.55) (94,518.94)

9,911,244.26

(312,773.51) (21,681.57) (1,688.31) (3,173.30)

(7,391,976.16)

(7,264,078.61)

(38,372.03) (46,433.17)

(370.00) 37,790.00 96,810.00

274.00 (43,000.55) 29,285.55

(227,639.83) (3,358,826.93)

(2,326.00) (0.00)

-

- (19,521.83)

(2,862.40) (179.18)

- (696,988.83)

(7,095.77)

(1,084.08) (23,671.94) (18,637.82)

(390.72) (1,120.36)

- - -

317





192 V2017-12-31 Acct: GL_FERC ACCT BU: 192 Dec 2017 2420598 Est Fin Cost - Sen Unsec Notes 2420618 Accrued Payroll 2420623 Distr, Cust Ops & Reg Svcs ICP 2420624 Corp & Shrd Srv Incentive Plan 2420643 Accrued Audit Fees 2420660 AEP Transmission ICP 2420700 Quality of Service 2430001 Oblig Under Cap Leases - Curr 2430003 Accrued Cur Lease Oblig 2520000 Customer Adv for Construction 2530000 Other Deferred Credits 2530112 Other Deferred Credits-Curr 2530124 Contr In Aid of Constr Advance 2543001 SFAS109 Flow Thru Def FIT Liab 2544001 SFAS 109 Exces Deferred FIT 2544009 OCI - Excess DFIT 2550001 Accum Deferred ITC - Federal 2821001 Accum Defd FIT - Utility Prop 2823001 Acc Dfrd FIT FAS 109 Flow Thru 2824001 Acc Dfrd FIT - SFAS 109 Excess 2831001 Accum Deferred FIT - Other 2833001 Acc Dfd FIT FAS 109 Flow Thru 2833002 Acc Dfrd SIT FAS 109 Flow Thru 2834001 Acc Defd FIT - SFAS 109 Excess 4380001 Div Declrd - Common Stk - Asso

LIABILITIES and OWNERS EQUITY

5,689.60 (288,706.02)

(16,258.00)

(590,708.00)

(623,484.32) (30,563.77)

(729,681.45) (8,798,543.73)

(921,935.89) (68,287,264.91)

467,888.76 (3,468,235.00)

(133,790,110.23) (1,244,002.48) 53,486,835.20 (1,363,083.85)

(580,714.84) (1,187,722.00)

460,104.08 _

(902,479,220.14)

4010001 Operation Exp - Nonassociated 4030001 Depreciation Exp 21,858,892.73 4040001 Amort. of Plant 1,534,066.74 4081002 FICA 645,342.54 4081003 Federal Unemployment Tax 4,754.98 408100514 Real Personal Property Taxes 4081 0051 5 Real Personal Property Taxes 4081 0051 6 Real Personal Property Taxes (178,086.32) 408100517 Real Personal Property Taxes 8,470,861.13 4081007 State Unemployment Tax 17,471.56 408101914 State Sales and Use Taxes 408101916 State Sales and Use Taxes 67.02 408102914 Real-Pers Prop Tax-Cap Leases 408102915 Real-Pers Prop Tax-Cap Leases 408102916 Real-Pers Prop Tax-Cap Leases (2,092.84) 408102917 Real-Pers Prop Tax-Cap Leases 38,400.00 4081033 Fringe Benefit Loading - FICA (454,796.25) 4081034 Fringe Benefit Loading - FUT (3,824.70) 4081035 Fringe Benefit Loading - SUT (15,800.88) 4091001 Income Taxes, UOI - Federal (24,200,593.23) 409100214 Income Taxes UOI - State 409100215 Income Taxes UOI - State 4091 0021 6 Income Taxes UOI - State (52,587.50) 409100217 Income Taxes UOI - State 269,703.51

318





192 V2017-12-31 Acct: GL_FERC_ACCT BU: 192 Dec 2017 4092001 Inc Tax, Oth Inc&Ded-Federal (118,093.21) 4101001 Prov Def I/T Util Op Inc-Fed 43,975,633.90 4102001 Prov Def ITT Oth I&D - Federal 350,872.65 4111001 Prv Def I/T-Cr Util Op Inc-Fed (9,788,896.24) 41 12001 Prv Def I/T-Cr Oth I&D-Fed (235,333.34) 4114001 ITC Adj, Utility Oper - Fed (119,016.00) 4171013 For ABD Use Only - Exp NonUtil 4190002 Int & Dividend Inc - Nonassoc (1,380.40) 4190005 Interest Income - Assoc CBP 157,642.44 4191000 Allw Oth Fnds Usd Drng Cnstr (1,655,842.36) 4210002 Misc Non-Op Inc-NonAsc-Rents (552.92) 4210007 Misc Non-Op Inc - NonAsc - Oth (570.00) 4210009 Misc Non-Op Exp - NonAssoc 715.51 4261000 Donations 58,748.97 4263001 Penalties 54.68 4263003 Penalties - Quality of Service 4264000 Civic and Political Activity 115,847.90 4264001 Non-deduct Lobbying per IRS 193.68 4265002 Other Deductions - Nonassoc 1,087.53 4265004 Social & Service Club Dues 6,497.04 4265007 Regulatory Expenses 2,453.21 4265033 Transition Costs 47,253.28 4270005 Int on LTD - Other LTD 951,202.49 4270006 Int on LTD - Sen Unsec Notes 10,417,249.55 4280006 Amrtz Dscnt&Exp-Sn Unsec Note 127,437.73 4281002 Amrtz LossRcquired Debt-IPC 69,340.25 4300003 Int to Assoc Co - CBP 1,104,932.23 4310001 Other Interest Expense 52,718.73 4310007 Lines Of Credit 51,163.70 4310023 Interest Expense - State Tax (932.53) 4320000 Allw Brrwed Fnds Used Cnstr-Cr (2,131,023.79) 4491002 Prov Rate Refund-Nonaffiliated 97,869.80 4540002 Rent From Elect Property-NAC (1,096.04) 4540004 Rent From Elect Prop-ABD-Nonaf (21,728.45) 4560015 Other Electric Revenues - ABD (133,524.00) 4561000 ERCOT Matrix Revenue - Non Aff (80,416,442.49) 4561001 ERGOT Matrix Revenue - Affilia (7,214,227.72) 4561018 Oth Elect Rev - Trans - Affil 4561019 Oth Elec Rev Trans Non Affil (346,742.72) 5000000 Oper Supervision & Engineering 7,754.08 5010000 Fuel 5060000 Misc Steam Power Expenses 316.56 5080017 IPP Oper - Training/Travel 5100000 Maint Supv & Engineering 2,771.80 5110000 Maintenance of Structures 5140000 Maintenance of Misc Steam Plt 5200000 Steam Expenses 5470004 Fuel - Gas Turb - Purch / Hand 5480000 Generation Expenses 5530001 Maint of Gen Plant - Gas Turb 5560000 Sys Control & Load Dispatching

319





192 V2017-12-31 Acct: GL FERC ACCT BU: 192 Dec 2017 5570000 Other Expenses 5570010 OH Auction Exp - Incremental 0.95 5600000 Oper Supervision & Engineering 2,929,680.87 5611000 Load Dispatch - Reliability 1,964.29 5612000 Load Dispatch-Mntr&Op TransSys 507,125.08 5613000 Load Dispatch-Trans Srvc&Sched (13,364.12) 5614005 ERCOT Admin-SSC&DS 31,641.77 5615000 Reliability,PIng&Stds Develop 63,467.91 5616000 Transmission Service Studies 6.04 5620001 Station Expenses - Nonassoc 184,017.44 5630000 Overhead Line Expenses 226,325.65 5640000 Underground Line Expenses 5660000 Misc Transmission Expenses 959,202.59 5660004 SPP FERC Assessment Fees 5660008 R.King Trans Cnter Exp - Affil 5670001 Rents - Nonassociated 5670002 Rents - Associated 433,877.04 5680000 Maint Supv & Engineering 158,506.60 5690000 Maintenance of Structures 30,780.06 5691000 Maint of Computer Hardware 2,145.16 5692000 Maint of Computer Software 296,109.23 5693000 Maint of Communication Equip 159,064.03 5700000 Maint of Station Equipment 711,738.08 5710000 Maintenance of Overhead Lines 2,667,441.30 5720000 Maint of Underground Lines 377.81 5720001 CnstrSrchrgeMaintUndrgrndLines 5730000 Maint of Misc Trnsmssion Plt 12,405.59 5800000 Oper Supervision & Engineering 40,723.89 5810000 Load Dispatching 5820000 Station Expenses 23,928.05 5830000 Overhead Line Expenses (79.73) 5860000 Meter Expenses 1,220.53 5870000 Customer Installations Exp 5880000 Miscellaneous Distribution Exp 38,265.38 5900000 Maint Supv & Engineering 264.30 5910000 Maintenance of Structures 3,222.54 5920000 Maint of Station Equipment 7,114.43 5930000 Maintenance of Overhead Lines 219.91 5930007 Mnt O/H Line Reliability-Def 10.38 5940000 Maint of Underground Lines 2.17 5950000 Maint of Lne Trnf,Rglators&Dvi 5960000 Maint of Strt Lghtng & Sgnal S 5970000 Maintenance of Meters (84.49) 5980000 Maint of Misc Distribution Plt 1,933.54 9010000 Supervision - Customer Accts 17.05 9020000 Meter Reading Expenses 154.66 9020001 Customer Card Reading 9020003 Meter Reading - Large Power 9030000 Gust Records & Collection Exp 6,871.67 9030001 Customer Orders & Inquiries 952.85 9030002 Manual Billing 1,488.08

320





192 V2017-12-31 Acct: GL_FERC_ACCT BU: 192 Dec 2017 9030004 Cashiering 227.23 9030006 Credit & Oth Collection Activi 1.03 9040007 Uncoil Accts - Misc Receivable (0.46) 9070000 Supervision - Customer Service 814.50 9070001 Supervision - DSM 0.01 9080000 Customer Assistance Expenses 2,301.03 9080004 Cust Assistnce Exp - DSM - Ind (0.21) 9080009 Cust Assistance Expense - DSM (0.20) 9100000 Misc Cust Svc&Informational Ex 1,273.37 9100001 Misc Cust Svc & Info Exp - RCS 9110001 Supervision - Residential 9120001 Demo & Selling Exp - Res 3.13 9130001 Advertising Exp - Residential 9200000 Administrative & Gen Salaries 2,563,174.70 9200005 GridSmart Reimbursement Contra 9210001 Off Supl & Exp - Nonassociated 123,634.10 9210002 Off Supl & Exp - Associated 91,603.75 9210003 Office Supplies & Exp - Trnsf 4.68 9210004 Office Utilites 16.73 9210005 Cellular Phones and Pagers 9220000 Administrative Exp Trnsf - Cr (17,479.93) 9220004 Admin Exp Trnsf to ABD (465.06) 9230001 Outside Svcs Empl - Nonassoc 407,829.92 9230003 AEPSC Billed to Client Co 885.92 9240000 Property Insurance 132,957.19 9250000 Injuries and Damages 117,333.53 9250001 Safety Dinners and Awards 2.99 9250002 Emp Accdent Prvntion-Adm Exp 1,187.10 9250005 Dresden Injuries and Damages 9250006 Wrkrs Cmpnstn Pre&Slf Ins Prv 10,864.47 9250007 Prsnal Injries&Prop Dmage-Pub 6,160.50 9250010 Frg Ben Loading - Workers Comp (7,794.74) 9260000 Employee Pensions & Benefits 9260001 Edit & Print Empl Pub-Salaries 5,890.84 9260002 Pension & Group Ins Admin 3,087.93 9260003 Pension Plan 404,943.57 9260004 Group Life Insurance Premiums 30,540.17 9260005 Group Medical Ins Premiums 971,474.79 9260006 Physical Examinations 8.20 9260007 Group L-T Disability Ins Prem 3,486.62 9260009 Group Dental Insurance Prem 39,243.45 9260010 Training Administration Exp 1,736.03 9260012 Employee Activities 3,753.83 9260014 Educational Assistance Pmts 5,588.79 9260021 Postretirement Benefits - OPEB (215,284.28) 9260027 Savings Plan Contributions 360,986.83 9260037 Supplemental Pension 0.97 9260050 Frg Ben Loading - Pension (298,026.10) 9260051 Frg Ben Loading - Grp Ins (824,811.88) 9260052 Frg Ben Loading - Savings (241,684.93) 9260053 Frg Ben Loading - OPEB 151,466.65

321




Dec 2017 GLR6201P Rpt ID: GLR3000 Layout: GLR3000

192 V2017-12-31 Acct: GL_FERC_ACCT BU: 192

9260055 IntercoFringeOffset- Don't Use (436,210.73) 9260057 Postret Ben Medicare Subsidy (0.01) 9260058 Frg Ben Loading - Accrual (15,279.01) 9260060 Amort-Post Retirerment Benefit 20,796.24 9280000 Regulatory Commission Exp 75.22 9280001 Regulatory Commission Exp-Adm 101.03 9280002 Regulatory Commission Exp-Case 18,395.73 9280005 Reg Com Exp-FERC Trans Cases 15,672.98 9301000 General Advertising Expenses 32,996.38 9301001 Newspaper Advertising Space 2.29 9301006 Spec Corporate Comm Info Proj 9.08 9301010 Publicity 201.57 9301012 Public Opinion Surveys 4.01 9301013 Movies Slide Films & Speeches 9301015 Other Corporate Comm Exp 874.67 9302000 Misc General Expenses 74,315.42 9302003 Corporate & Fiscal Expenses 2,326.04 9302006 Assoc Bus Dev - Materials Sold 9302007 Assoc Business Development Exp 5,050.83 9310000 Rents -

9310002 Rents - Personal Property 5,486.16 9350000 Maintenance of General Plant 21.69 9350001 Maint of Structures - Owned 1,105.79 9350002 Maint of Structures - Leased 1,271.53 9350024 Maint of DA-AMI Comm Equip (15.68)

NET INCOME (23,600,989.45)

322

166 -AEP Texas - North Division - Gen December 2017

Gen TRIAL BALANCE 1 of 6

Run Date: 01/11/2018 03:22 PM

GLR6201P Rpt ID: GLR3000 Layout GLR3000

166 V2017-12-31 Acct: GL FERC ACCT BU: 166 Dec 2017

1010001 Plant in Service 353,863,866.91 1060001 Const Not Classifd 224,878.18 1070001 CWIP - Project 1,316,005.06 1080001 A/P for Deprec of Plt (196,748,116.51) 1080005 RWIP - Project Detail (0.00) 1110001 A/P for Amort of Plt (542,079.10) 1140001 Plant Acquisition Adj 230,345.00 1150001 Amrtz of Plt Acqt Adj (230,345.00) 1210001 Nonutility Property - Owned 6,734.15 1220003 Depr&Amrt of Nonutl Prop-WIP 0.00 1231001 Invest in Common Stock of Subs 6,533,747.30 1231003 Capital Contributions to Subs 786,705.66 1240029 Other Property - CPR 47,517.15 1290000 Pension Net Funded Position 7,416,460.19 1290001 Non-UMWA PRW Funded Position 1,824,674.10 1290002 SFAS 106 - Non-UMWA PRW 1290003 SFAS 87 - Pension - 1420102 AR Peoplesoft Billing - Cust 1430002 Allowances - 1430080 Jointly Owned Unit O&M Billing - 1450000 Corp Borrow Prg (NR-Assoc) 10,529,239.61 1460001 A/R Assoc Co - InterUnit G/L 7,275,057.99 1460006 A/R Assoc Co - Intercompany - 1460009 A/R Assoc Co - InterUnit A/P - 1510001 Fuel Stock - Coal 3,330,787.18 1510002 Fuel Stock - Oil 30,946.18 1 51 0020 Fuel Stock Coal - Intransit 76,988.34 1520000 Fuel Stock Exp Undistributed 142,941.59 1540001 M&S - Regular 3,850,140.09 1650001 Prepaid Insurance 31,628.44 1650010 Prepaid Pension Benefits 20,903,774.19 1650014 FAS 158 Qual Contra Asset (20,903,774.19) 1650021 Prepaid Insurance - EIS 17,956.67 1650035 PRW Without MED-D Benefits 578,884.10 1650036 PRW for Med-D Benefits 1650037 FAS158 Contra-PRW Exclud Med-D (578,884.10) 1 71 0048 Interest Receivable -FIT -LT 2,762,983.00 1 71 0348 Interest Receivable -SIT -LT - 1710448 Interest Receivable. -SIT -ST 27,955.00 1810002 Unamort Debt Exp - lnst Pur Cn 126,215.91 1810003 Unamort Debt Exp Notes Payable 5,922.56 1810006 Unamort Debt Exp - Sr Unsec Nt 238,898.92 1810102 Unamort Debt Exp-PCB Ins 25,847.75 1823301 SFAS 109 Flow Thru Defd FIT (0.04) 1 8600031 5 Deferred Property Taxes - 186000316 Deferred Property Taxes - 186000317 Deferred Property Taxes - 1860160 Deferred Expenses - Current 24.78 1900009 ADIT Federal - Pension OCI NAf 65,716.35 1900010 ADIT Federal - Pension OCI 2,832,335.94 1900011 ADIT Federal Non-UMWA PRW OCI (261,615.90) 1900015 ADIT-Fed-Hdg-CF-Int Rate (42,638.31) 1901001 Accum Deferred FIT - Other 15,378,251.94

323



Run Date: 01/11/2018 03.22 PM


166 V2017-12-31 Acct: GL FERC_ACCT BU: 166 Dec 2017 1902001 Accum Defd FIT - Oth Inc & Ded 770.78 1903001 Acc Dfd FIT - FAS109 Flow Thru 0.04

ASSETS 221,176,747.90

2010001 Common Stock Issued-Affiliated (16,630,078.83) 2110000 Miscellaneous Paid-In Capital (3,300,951.99) 2160001 Unapprp Retnd Erngs-Unrstrictd (28,375,760.79) 2161001 Unap Undist Consol Sub Erng (6,727,386.03) 2190004 OCI-Min Pen Liab FAS 158-SERP 203,407.75 2190006 OCI-Min Pen Liab FAS 158-Qual 8,766,754.10 2190007 OCI-Min Pen Liab FAS 158-OPEB (809,763.50) 2190015 Accum OCI-Hdg-CF-Int Rate 138,446.33 2240002 Installment Purchase Contracts (44,310,000.00) 2240005 Other Long Term Debt - Other (2,723,719.27) 2240006 Senior Unsecured Notes (36,490,821.46) 2240505 Oth LTD - Other - Current 2240506 Senior Unsecured Notes-Current (1,089,487.71) 2260006 Unam Disc LTD-Dr-Sr Unsec Note 128,486.28 2283000 Accm Prv for Pensions&Benefits (351,204.45) 2283006 SFAS 87 - Pensions 2283015 FAS 158 SERP Payable Long Term (261,883.00) 2283016 FAS 158 Qual Payable Long Term 2300001 Asset Retirement Obligations (22,713,506.15) 2320001 Accounts Payable - Regular (6,332.26) 2320002 Unvouchered Invoices (6,524.11) 2320006 Allowance Settlements (9.48) 2320011 Uninvoiced Fuel 2320052 Accounts Payable - Purch Power (0.00) 2320054 Emission Allowance Trading 2330000 Corp Borrow Program (NP-Assoc) 2340001 A/P Assoc Co - InterUnit G/L (4,310,017.23) 2340027 A/P Assoc Co - Intercompany (4,000.00) 2340029 A/P Assoc Co - AEPSC Bills (12,758.18) 2340030 A/P Assoc Co - InterUnit A/P 2360001 Federal Income Tax 5,006,348.19 236000215 State Income Taxes 236000216 State Income Taxes 236000217 State Income Taxes (240,819.83) 2360005 Federal Unemployment Tax 2360006 State Unemployment Tax 236000715 State Sales and Use Taxes 236000716 State Sales and Use Taxes 236000815 Real Personal Property Taxes 236000816 Real Personal Property Taxes 236000817 Real Personal Property Taxes (2,497,874.79) 236003315 Pers Prop Tax-Cap Leases 236003316 Pers Prop Tax-Cap Leases 2360502 State Inc Tax-Short Term FIN48 566,448.00 2360601 Fed Inc Tax-Long Term FIN48 509.00 2360602 State Inc Tax-Long Term FIN48 (1,036,434.00) 2360702 SEC Accum Defd SIT - FIN 48 560.00 2360801 Federal Income Tax - IRS Audit 30,991,682.00 2360901 Accum Defd FIT- IRS Audit (30,991,869.00) 2370002 Interest Accrued-Inst Pur Con (164,316.25) 2370005 Interest Accrd-Other LT Debt (15,547.95) 2370006 Interest Accrd-Sen Unsec Notes (359,572.13) 2370348 Acrd Int. - SIT Reserve - LT (62,932.00)

324



Run Date. 01/11/2018 03 22 PM

GLR6201P

Rpt ID: GLR3000 Layout. GLR3000

166

V2017-12-31 Acct GL_FERC_ACCT BU: 166

Dec 2017 2380003 Div Decl - Common Stock-Affil

0.00

2420002 P/R Ded - Medical Insurance 2420003 P/R Ded - Dental Insurance 2420046 FAS 158 SERP Payable - Current

(51,052.00)

2420081 Environmntl Remediation Accrua

(90,000.00) 2420511 Control Cash Disburse Account

(960.01)

2420532 Adm Liab-Cur-S/Ins-W/C

(29,736.00) 2420558 Admitted Liab NC-Self/lns-W/C

(291,488.20)

2420598 Est Fin Cost - Sen Unsec Notes 2420643 Accrued Audit Fees 2530115 Deferred Revenue-TNC PPA

(51,945,805.06)

2530120 Environ Remediation LT

(363,122.49) 2544009 OCI - Excess DFIT

117,186.36

2550001 Accum Deferred ITC - Federal

(301,920.00) 2821001 Accum Defd FIT - Utility Prop

(2,454,674.72)

2831001 Accum Deferred FIT - Other

(4,114,693.51) 2831002 Accum Deferred SIT - Other

(304,622.93)

4380001 Div Declrd - Common Stk - Asso LIABILITIES and OWNERS EQUITY

(217,521,817.30)

4030001 4031001 4040001 4081002 4081003 408100514 408100515 408100516 408100517 4081007 4081033 4081034 4081035 408200515 408200516 408200517 4091001 409100214 409100215 409100216 409100217 4092001 4101001 4101002 4102001 4111001 4111002 4111005 4112001 4114001 4171001 4180003 4181001 4190002 4190005 4191000 4210005

Depreciation Exp Depr - Asset Retirement Oblig Amort. of Plant FICA Federal Unemployment Tax Real Personal Property Taxes Real Personal Property Taxes Real Personal Property Taxes Real Personal Property Taxes State Unemployment Tax Fringe Benefit Loading - FICA Fringe Benefit Loading - FUT Fringe Benefit Loading - SUT Real Personal Property Taxes Real Personal Property Taxes Real Personal Property Taxes Income Taxes, UOI - Federal Income Taxes UOI - State Income Taxes UOI - State Income Taxes UOI - State Income Taxes UOI - State Inc Tax, Oth Inc&Ded-Federal Prov Def I/T Util Op Inc-Fed Prov Def I/T Util Op Inc-State Prov Def Oth I&D - Federal Prv Def I/T-Cr Util Op Inc-Fed Prv Def I/T-Cr UtilOpInc-State Accretion Expense Prv Def VT-Cr Oth I&D-Fed ITC Adj, Utility Oper - Fed Exp of NonUtil Oper - Nonassoc Non-Opratng Rntal lnc-Maint Equity Erngs of Sub-Consolidat Int & Dividend Inc - Nonassoc Interest Income - Assoc CBP Allw Oth Fnds Usd Drng Cnstr Misc Non-Op Inc-NonAsc-Timber

8,378,329.18 (162,778.40) 105,313.22 307,280.33

2,040.37

341,307.89 2,500,788.43

2,717.10 (30,313.36)

(213.72) (202.51)

306.07 612,951.33

(90,879.82) (202,261.17) 402,060.59

28,219,037.94 134,637.00

4,762.62 (17,028,967.75)

(128,031.00) 951,183.01

(1,284.64) (263,952.00)

45,228.86

193,638.73 (1,174,409.00)

(23,025.58) 120.77

325



Run Date: 01/11/2018 03 22 PM


166 V2017-12-31 Acct: GL_FERC_ACCT BU: 166 Dec 2017 4210009 Misc Non-Op Exp - NonAssoc -

4261000 Donations (950.60) 4263001 Penalties - 4264000 Civic and Political Activity 9,480.00 4265002 Other Deductions - Nonassoc _

4265004 Social & Service Club Dues - 4265007 Regulatory Expenses - 4270002 Int on LTD - Install Pur Contr 1,971,795.00 4270005 Int on LTD - Other LTD 104,965.69 4270006 Int on LTD - Sen Unsec Notes 1,299,680.04 4280002 Amrtz Debt Dscnt&Exp-Instl Pur 114,261.48 4280006 Amrtz Dscnt&Exp-Sn Unsec Note 19,562.46 4300003 Int to Assoc Co - CBP 1,536.17 4310007 Lines Of Credit 6,442.79 4310023 Interest Expense - State Tax 800.49 4320000 Allw Brrwed Fnds Used Cnstr-Cr (16,416.89) 4470032 Capacity Revenue - Affiliated (26,550,613.92) 4470035 Sls for Rsl - Fuel Rev - Assoc (37,048,892.34) 5000000 Oper Supervision & Engineering 2,135,160.67 5000001 Oper Super & Eng-RATA-Affil 25,220.36 5010000 Fuel 236.50 5010001 Fuel Consumed 19,583,051.38 5010003 Fuel - Procure Unload & Handle 929,148.61 5010012 Ash Sales Proceeds (616,582.88) 5010013 Fuel Survey Activity (276,309.51) 5010019 Fuel Oil Consumed 492,100.24 5010026 Fuel-Procure,Unload&Hand-Affil 232,337.75 5020000 Steam Expenses 708,675.01 5020004 Limestone Expense 230,095.46 5020008 Activated Carbon 324,230.50 5020014 Calcium Bromide Expense 49,178.22 5050000 Electric Expenses 1,028,381.87 5060000 Misc Steam Power Expenses 1,014,543.57 5060002 Misc Steam Power Exp-Assoc 648,406.88 5060003 Removal Cost Expense - Steam 157,163.66 5100000 Maint Supv & Engineering 674,253.74 5110000 Maintenance of Structures 776,061.00 5120000 Maintenance of Boiler Plant 3,770,622.62 5120031 Maint Environmental Equip-Defd 4,505.71 5130000 Maintenance of Electric Plant 559,904.79 5140000 Maintenance of Misc Steam Plt 252,470.39 5460000 Oper Supervision & Engineering 5470004 Fuel - Gas Turb - Purch / Hand (0.95) 5480000 Generation Expenses 5530001 Maint of Gen Plant - Gas Turb 5560000 Sys Control & Load Dispatching 162,262.07 5570000 Other Expenses 206.29 5600000 Oper Supervision & Engineering 5612000 Load Dispatch-Mntr&Op TransSys 5615000 Reliability,Plng&Stds Develop - 5660000 Misc Transmission Expenses 5691000 Maint of Computer Hardware 5692000 Maint of Computer Software 5700000 Maint of Station Equipment 5710000 Maintenance of Overhead Lines 5730000 Maint of Misc Trnsmssion Plt 5800000 Oper Supervision & Engineering

326



Run Date• 01/11/2018 03:22 PM

GLR6201P Rpt ID: GLR3000 Layout' GLR3000

166 V2017-12-31 Acct: GL FERC ACCT BU: 166 Dec 2017 5830000 Overhead Line Expenses 5860000 Meter Expenses 5880000 Miscellaneous Distribution Exp 5890001 Rents - Nonassociated 5920000 Maint of Station Equipment 5930000 Maintenance of Overhead Lines 9010000 Supervision - Customer Accts 9020000 Meter Reading Expenses 9030000 Cust Records & Collection Exp 9030001 Customer Orders & Inquiries 9030002 Manual Billing 9030004 Cashiering 9070000 Supervision - Customer Service 9070001 Supervision - DSM 9080000 Customer Assistance Expenses 9080004 Cust Assistnce Exp - DSM - Ind 9080009 Cust Assistance Expense - DSM 9100000 Misc Cust Svc&Informational Ex 9100001 Misc Cust Svc & info Exp - RCS 9120001 Demo & Selling Exp - Res 9200000 Administrative & Gen Salaries 38,029.55 9210001 Off Supl & Exp - Nonassociated 33,824.36 9210003 Office Supplies & Exp - Trnsf 9210005 Cellular Phones and Pagers 9220000 Administrative Exp Trnsf - Cr 9230001 Outside Svcs Empl - Nonassoc 39,616.57 9230003 AEPSC Billed to Client Co 9240000 Property Insurance 128,253.37 9250000 Injuries and Damages 41,696.55 9250002 Emp Accdent Prvntion-Adm Exp 9250006 Wrkrs Cmpnstn Pre&Slf Ins Prv 17,057.24 9250007 Prsnal Injries&Prop Dmage-Pub 480.00 9260000 Employee Pensions & Benefits 645,723.41 9260001 Edit & Print Empl Pub-Salaries 9260002 Pension & Group Ins Admin 3,729.31 9260003 Pension Plan (429,313.53) 9260004 Group Life Insurance Premiums 3,223.60 9260005 Group Medical Ins Premiums 15,744.44 9260009 Group Dental Insurance Prem 295.93 9260010 Training Administration Exp 9260012 Employee Activities 9260021 Postretirement Benefits - OPEB (107,571.25) 9260037 Supplemental Pension 41,921.03 9260057 Postret Ben Medicare Subsidy 9280000 Regulatory Commission Exp 9280002 Regulatory Commission Exp-Case 9301000 General Advertising Expenses 9301001 Newspaper Advertising Space 9301010 Publicity 9301 01 5 Other Corporate Comm Exp 9302000 Misc General Expenses 9302003 Corporate & Fiscal Expenses 0.01 9302006 Assoc Bus Dev - Materials Sold 9302007 Assoc Business Development Exp 9310002 Rents - Personal Property 9350001 Maint of Structures - Owned 9350002 Maint of Structures - Leased

327



Run Date: 01/11/2018 03:22 PM

GLR6201P Rpt ID: GLR3000 Layout. GLR3000

166 V2017-12-31 Acct: GL_FERC_ACCT BU• 166 Dec 2017 9350003 Maint of Prprty Held Fture Use 9350013 Maint of Cmmncation Eq-Unall 9350015 Maint of Office Furniture & Eq 9350024 Maint of DA-AMI Comm Equip

NET INCOME (3,654,930.60)

328

Texas North Company Transmission & Distribution Only

Common Equity as of

Account Description

January 00, 1900

Account

Pro Forma Balance Per Books

T&D

T&D ONLY

Pro forma Adjustments

Adjusted

Common Stock Issued 2010001 120,583,921.17 120,583,921.17 Gain.Rsle/Cancel Reacq Cap 2100000 1,038,760.13 1,038,760.13 Misc. Paid-in-capital 2110000 23,935,048.01 23,935,048.01 OCI-Min Pen Liab FAS 158-SERP 2190004 0.00 0.00 0.00 OCI-Min Pen Liab FAS 158-Qual 2190006 0.00 0.00 0.00 OCI-Min Pen Liab FAS 158-OPEB 2190007 0.00 0.00 0.00 OCI for Commodity Hedges 2190010 0.00 0.00 0.00 OCI for Hdg-CF-Int Rate 2190015 (4,350,732.59) 4,350,732.59 0.00 OCI Minimun Pension Liability 0.00 0.00

141,206,996.72 4,350,732.59 145,557,729.31

Retained Earnings Balance 270,901,986.63 270,901,986.63

270,901,986.63 0.00 270,901,986.63

Total Common Equity 412,108,983.35 4,350,732.59 416,459,715.94

Common Equity Per Books 412,108,983.35

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