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June 25, 2020 Ms. Lisa Felice Executive Secretary Michigan Public Service Commission 7109 West Saginaw Highway Lansing, MI 48917 RE: In the matter of the Application of DTE Gas Company for a Gas Cost Recovery Reconciliation proceeding for the 12 months ending March 31, 2019 MPSC Case No: U-20210 Dear Ms. Felice: Attached for electronic filing in the above referenced matter is DTE Gas Company’s Rebuttal Testimony and Exhibits of Witnesses, Timothy J. Krysinski and Eric P. Schiffer, and Rebuttal Testimony of Witnesses Lucian Bratu and Gandolfo Lore. Also attached is the Proof of Service. Very truly yours, Lauren D. Donofrio LDD/erb Encl. cc: Service List Lauren D. Donofrio (313) 235-4017 [email protected] DTE Gas Company One Energy Plaza, 1635 WCB Detroit, MI 48226-1279
Transcript
Page 1: U-20210 Schiffer Rebuttal Testimony - force.com

June 25, 2020 Ms. Lisa Felice Executive Secretary Michigan Public Service Commission 7109 West Saginaw Highway Lansing, MI 48917

RE: In the matter of the Application of DTE Gas Company for a Gas Cost Recovery Reconciliation proceeding for the 12 months ending March 31, 2019

MPSC Case No: U-20210 Dear Ms. Felice: Attached for electronic filing in the above referenced matter is DTE Gas Company’s Rebuttal Testimony and Exhibits of Witnesses, Timothy J. Krysinski and Eric P. Schiffer, and Rebuttal Testimony of Witnesses Lucian Bratu and Gandolfo Lore. Also attached is the Proof of Service. Very truly yours, Lauren D. Donofrio LDD/erb Encl. cc: Service List

Lauren D. Donofrio (313) 235-4017 [email protected]

DTE Gas Company One Energy Plaza, 1635 WCB Detroit, MI 48226-1279

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STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL TESTIMONY

OF

ERIC P. SCHIFFER

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DTE GAS COMPANY REBUTTAL TESTIMONY OF ERIC P. SCHIFFER

Line No.

EPS Rebuttal-1

Q1. What is your name and business address?1

My name is Eric P. Schiffer. My business address is One Energy Plaza, Detroit, 2

Michigan 48226. 3

4

Q2. By whom are you employed and in what capacity? 5

I am employed by DTE Gas Company (DTE Gas or Company) as Senior Gas Supply 6

and Planning Analyst. 7

8

Q3. Did you previously file direct testimony in this proceeding on behalf of DTE 9

Gas? 10

Yes. 11

12

Q4. What issues are you rebutting in this proceeding? 13

My testimony rebuts Attorney General (AG) Witness Sebastian Coppola’s 14

recommendation to disallow NEXUS transportation costs and related gas supply 15

costs from the Kensington and Clarington gas supply areas. In addition, my 16

testimony rebuts Residential Customer Group’s (RCG) Witness Geoffrey C. 17

Crandall’s comments regarding DTE Gas’s use of a gas management services agent 18

for natural gas acquisition. Lastly, I am rebutting Staff Witness Gretchen M. 19

Wagner’s adjustment related to AEP costs. 20

21

Q5. Are you sponsoring any rebuttal exhibits in this proceeding? 22

Yes. I am sponsoring the following exhibits: 23

Exhibit Description 24

A-20 NEXUS vs TEAL Analysis 25

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EPS Rebuttal-2

A-21 NEXUS vs TEAL Analysis (ties to 3rd party support) 1

A-22 Summary of Gas Cost Spreadsheets 2

A-23 Cell References to NEXUS vs TEAL Analysis 3

A-24 TEAL vs NEXUS Savings Monthly 4

A-25 Variable Price Analysis 5

6

Q6. Were these exhibits created by you or at your direction? 7

Yes. 8

9

NEXUS / TEAL Transportation Costs 10

Q7. Do you agree with Witness Coppola’s recommendation that $6,643,522 of gas 11

supply costs should be disallowed? 12

No, I do not. Mr. Coppola claims that NEXUS gas supply resulted in $6,643,522 of 13

incremental cost. The facts are clear that Mr. Coppola is utilizing incorrect analytical 14

tools and timing of analysis for determining whether acquiring NEXUS and TEAL 15

capacity were reasonable and prudent decisions. He is using 20/20 hindsight to 16

evaluate a decision, instead of using information available at the time the contracts 17

were executed. In the Commission’s Order in Case U-18412, the Commission asked 18

DTE Gas “to provide support in its application for the reasonableness of the $0.695 19

per dekatherm price. DTE Gas’ recovery of NEXUS pipeline transportation related 20

costs are deferred to the 2018-19 reconciliation and shall be evaluated in that case.” 21

I will clearly demonstrate that the Company utilizes the appropriate tools at the 22

appropriate time for evaluating capacity acquisition and supply decisions. 23

24

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EPS Rebuttal-3

Q8. Witness Coppola suggests on page S. Coppola – Direct – 17 that the wrong test 1

was used to assess the reasonableness of the NEXUS rate paid by the Company. 2

He offers that the proper test is to compare the NEXUS rate to other pipeline 3

options and their all-in cost to bring gas to the MichCon citygate as shown in 4

Exhibit AG-1. Do you agree with the methodology used by Witness Coppola in 5

Exhibit AG-1? 6

No, Witness Coppola fails to understand the distinction between analysis completed 7

before the pipeline was built, sourcing decisions to purchase gas using variable costs, 8

and a review after the facts are all known. Mr. Coppola is utilizing settled prices 9

combined with both fixed and variable costs to source gas. Determining 10

reasonableness based upon settled prices would be a post-mortem analysis and is 11

inconsistent with how the industry purchases gas. By the time settled prices are 12

known, the gas for the month has already started to flow, purchase decisions having 13

been made months, often years earlier. In addition, my impression of his analysis is 14

that he would also prefer the Company purchase transportation capacity at the same 15

time as executing gas purchases. 16

17

In contrast, the Company is a strong believer in holding firm transportation. DTE 18

Gas contracts with pipeline companies in order to have firm reliable supply from 19

diverse gas basins to ensure that it can serve its customers, even in the event of 20

unforeseen outages or constraints on any one particular pipe, in accord with the 21

Commission’s recent observations in the Statewide Energy Assessment (SEA) 22

Report (U-20464). 23

24

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EPS Rebuttal-4

Decisions on where to source gas is in advance of settlement and utilizes only 1

variable costs for pipelines the Company has already contracted with. The 2

reservation costs associated with those contracts are fixed (sunk) costs and will be 3

incurred whether gas flows or not. By ranking variable costs as shown in Exhibit 4

A-25, the Company identifies the order to source required gas (after first sourcing 5

through operationally required pipelines). 6

7

Q9. Mr. Coppola is arguing on page 10 of his testimony that DTE Gas should 8

compare spot prices on various pipelines in order to determine where to source 9

gas, is this appropriate analysis when buying month-ahead gas? 10

No, settled spot prices are never used for evaluation of deal execution. The two 11

possible tests are an analysis that includes fixed and variable costs or an analysis 12

that only utilizes variable costs. Both analyses must use projected forward costs, as 13

settled prices are unknown until after the Company makes a purchase decision. 14

When purchasing capacity, the Company utilizes the analysis that includes all costs 15

(fixed and variable) and when it sources gas it uses a variable cost analysis. 16

17

When DTE Gas acquires or renews transportation capacity, the Company first will 18

review if there are operational needs for having capacity on a specific pipeline. Once 19

operational requirements are identified, the Company then reaches out to the various 20

pipeline companies and requests offers for providing natural gas transportation to 21

the DTE Gas system. The Company then creates an analysis that compares the 22

potential pipelines to see which has the lowest cost to deliver gas (including both 23

variable and fixed costs), to determine which pipeline to select. 24

25

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EPS Rebuttal-5

When the Company is deciding which pipelines to utilize for sourcing gas supply, it 1

will first look to fill pipelines with operational requirements and then look at lowest 2

variable costs using forward projections. If the Company were to wait until the 3

settled prices were available, the delivery month would be five days old, and even 4

then, it would not be able to execute transactions at those prices as natural gas prices 5

change daily as well as intra-day. 6

7

Q10. In Exhibit AG-1 (S. Coppola p. 8), Witness Coppola utilizes settled market 8

prices to determine sourcing of gas. Do you agree with this methodology? 9

No, this is the epitome of “Monday Morning Quarterbacking” that is irrelevant to 10

decision making. Settled market prices are usually similar to the forecasted prices 11

that DTE Gas uses to purchase spot volumes. The difference is that when the 12

Company prepares to purchase gas at spot prices, it uses forward curves for the 13

following month. The actual prices are unknown at the time of spot purchase 14

transactions. The timing is close, so it is anticipated that the forward curves will be 15

similar to where the prices will settle but natural gas prices move constantly and so 16

settled prices may differ. Typically, these differences have not been extensive. 17

18

Q11. Do you agree with Witness Coppola that the cost of delivered gas supply during 19

the five-month November 2018 through March 2019 was on average $4.13/Dth 20

from Clarington and $6.30/Dth from Kensington (Coppola p. 8)? 21

Yes, I agree that the Witness calculated the settled spot market purchase indexes 22

correctly. However, as I explained, settled market purchases are the incorrect test 23

for acquiring capacity (as well as purchasing supply) and are only known after the 24

time the purchasing decisions need to be made. 25

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EPS Rebuttal-6

Q12. Would it have even been possible to utilize the type of analysis performed in 1

Exhibit AG-1 at the time of the Teal Amendment or at the time of sourcing gas 2

supply? 3

No, this information is only known shortly after the start of gas flowing for the 4

delivered month (November 2018 – March 2019). DTE Gas made the decision to 5

enter into the TEAL Amendment in September of 2018, and the time of sourcing 6

gas is at a later date, during bid week, which is the last week of the month prior to 7

delivery (for spot-index purchases or even earlier when it is included in the 8

Company’s VCA program). For example, gas purchased on TEAL for November 9

2018 was sourced during the last week of October 2018. 10

11

Q13. Why might Witness Coppola utilize settled spot prices to evaluate purchasing 12

decisions, in Exhibit AG-1? 13

I believe Mr. Coppola may have used settled spot prices because DTE Gas did not 14

include NEXUS (and by extension TEAL) in its sourcing decisions until the pipeline 15

went into service, and thus the Company only used supply on NEXUS and TEAL 16

spot-index purchases during this reconciliation period. However, the test for these 17

spot purchases should be an analysis of the forward variable costs available at the 18

time DTE Gas made the decision to purchase supply (not settled prices). Similarly, 19

the Commission should evaluate the Company’s decisions to acquire or renew 20

capacity based on variable and fixed costs known or projected at the time the 21

Company made the decision. 22

23

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EPS Rebuttal-7

Q14. Is witness Coppola’s statement on page 9 of S. Coppola – Direct that spot 1

market purchases is “a fair comparison” for evaluating the TEAL amendment 2

appropriate? 3

No. The proper inquiry in a GCR reconciliation is whether the utility made a 4

reasonable and prudent decision, based on information it knew, or should have 5

known, at the time it made the decision. The TEAL amendment was a capacity 6

decision so therefore it would include forward pricing that included both fixed and 7

variable costs. DTE Gas made this information available to Mr. Coppola, and even 8

met with him via video conference to explain the documents during discovery. 9

10

Q15. What information did you provide to Mr. Coppola in discovery? 11

In response to AGDG1.22, the Company provided a summary of the cost-of-gas 12

(COG) model. The AG requested access to the entire COG model so as to better 13

understand the data. The Company met with the AG’s counsel and Mr. Coppola to 14

review the COG model. During this discussion, the AG requested copies of parts of 15

the COG model associated with the Company’s projected $4.8 million in savings on 16

TEAL. The Company extracted the relevant data from the COG model and provided 17

the information to Mr. Coppola and the AG (and to all parties) on May 13, 2020 and 18

May 19, 2020 (AGDG 1.22a Supplemental). The data originally provided to the AG 19

in discovery has now been identified here as Exhibit A-20, Exhibit A-21, Exhibit A-20

22 and Exhibit A-23. 21

22

Q16. Based on Witness Coppola’s proposed methodology (Coppola p. 8), does it 23

appear that he is accounting for the fact that commodity costs the Company 24

pays during real-time operations differ from the projected commodity costs the 25

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EPS Rebuttal-8

Company includes in its analysis in determining whether to acquire or renew 1

capacity to be utilized in a future operational period? 2

According to the analysis Mr. Coppola provided, no. Mr. Coppola repeatedly refers 3

to settled prices, which are not known at the time of capacity acquisition. Typically, 4

negotiations for capacity will be finalized months or years prior to flows starting on 5

new pipeline acquisitions: 6 to 12 months for new capacity, 12 to 18 months for 6

contracts with right of first refusal, and potentially years for a greenfield pipeline 7

like NEXUS. 8

9

Q17. Do you agree with Witness Coppola’s analysis on page 9 of his testimony 10

comparing delivered costs of NEXUS as it compares to other sources of gas 11

supply? 12

No, again, the appropriate analysis is comparing projected variable costs to 13

determine the appropriate hierarchy of locational purchases. In Exhibit A-25, I’ve 14

summarized the gas purchase costs for spot purchases by location utilizing AG - 3 15

and supplemented the data with the settled index costs (which do not have Variable 16

Transportation Costs, which would make the cost to deliver the gas even higher) and 17

in every month except January 2019, the three least-cost supplies are on Panhandle, 18

ANR Southwest and TEAL (and in January Clarington is the fourth). Exhibit A-25 19

summarizes the second part of the analysis (after reviewing operational 20

requirements) that the Company does in evaluating the order it should source gas 21

from. During this period, based upon the November 2018 prices in this exhibit 22

(acknowledging that these were not the prices the Company would have based its 23

purchasing decision on, but using these prices for illustrative purposes only), the 24

Company would have purchased first at Panhandle up to the Company’s total 25

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EPS Rebuttal-9

capacity on Panhandle, then filled as much as possible on ANR Southwest, then 1

Clarington, and on down the stack. 2

3

Q18. Witness Coppola (p. 10) claims that utilizing Company-provided data, the costs 4

of Kensington and Clarington are higher than at other gas purchase locations. 5

Is this true? 6

Yes, Witness Coppola is correct that purchasing gas at Kensington and Clarington 7

had higher costs than at Panhandle and ANR Southwest (as well as Chicago in 8

January); however, those are not the only locations the Company could choose from. 9

In all but January 2019, Clarington was less expensive than MichCon citygate. 10

Exhibit A-25 shows the settled pricing (including variable costs on the pipelines) 11

each month and shows the stack of settled prices for the various price locations 12

where the Company has pipeline capacity (as well as the citygate). These settled 13

prices are similar to, but not exactly, the forward curves that the Company used for 14

forecasting the stack of prices for the various locations in order to make final 15

purchase decisions. 16

17

Q19. Do you agree with Witness Coppola’s statement on page S. Coppola – Direct -18

12 lines 1 -6 that the Company made spot-market purchases at the ANR-SW 19

receipt point at $3.19 per Dth, and at $3.11 and $2.86 per Dth at the PEPL and 20

Chicago purchase points, respectively, that were lower than the average price 21

of gas purchased at Clarington and Kensington? 22

I agree that DTE Gas made the purchases at these locations. DTE Gas sources gas 23

from many locations based on operation requirements first and then lowest variable 24

costs (see Exhibit A-25). The witness is insinuating that the Company could have 25

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EPS Rebuttal-10

purchased all its volumes at these prices. But such is not the case. It is neither 1

prudent nor possible for the Company to source all its supply from just one or two 2

pipelines. The Commission recently stated in the Statewide Energy Assessment 3

Report, on page 108, that “The utilities must have diversity in supplies and limited 4

dependency on any one interconnection.” The Company secures capacity from a 5

variety of basins to provide diverse and reliable supply and evaluates the various 6

pipelines based on operations and total costs (fixed and variable). Once the 7

Company has its portfolio of pipelines, it looks at the required supply for the given 8

month and makes a sourcing decision based on the previously acquired capacity, 9

operational needs and variable costs. 10

11

Mr. Coppola’s analysis relies upon three faulty assumptions. First, the price points 12

that Mr. Coppola uses are only known after execution. Second, Mr. Coppola’s 13

analysis presumes that the Company should purchase supply from the lowest settled 14

cost (which is unknown at the time of capacity acquisition), without considering 15

operational requirements. Third, Mr. Coppola presumes that sufficient capacity 16

exists at each lowest-cost location for the Company to procure its entire monthly 17

supply at a single location, and at zero additional cost for obtaining that capacity. 18

Each of these assumptions is wrong. The Company believes it is prudent to maintain 19

multiple points for procuring supply (based on operational needs and variable costs) 20

from diverse and reliable locations up to the pipeline capacity that the Company has 21

previously acquired. There are times when supply and demand interactions impact 22

the global natural gas market, and there are times when supply and demand 23

interactions only impact specific regions (basis), for example, weather events or 24

unplanned outages. The benchmark for U.S. pricing is NYMEX; regional pricing is 25

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EPS Rebuttal-11

reflected as a variance to this benchmark. Indexes are a combination of the 1

benchmark price plus the regional basis, which can be a premium or discount to 2

NYMEX. Due to this pricing dynamic, the Company maintains a portfolio of supply 3

locations as opposed to putting “all its eggs in one basket.” The Commission 4

emphasized in its Statewide Energy Assessment (SEA) Report (U-20464), issued 5

after a supply disruption in the winter of 2019 caused state-wide shortages during 6

the 2019 polar vortex for Consumers Energy, the importance of diversification of 7

supply, at pages ii, 103, 108, 119 and 199. 8

9

Q20. How does the analysis that the Company used to support the TEAL amendment 10

differ from Mr. Coppola’s methodology (S.Coppola p. 10)? 11

The Company utilized information known (or forecast) in September of 2018. In 12

contrast, Mr. Coppola uses 2019 and 2020 actual data. Using this data invites an 13

unfair comparison because it uses data that the Company could not have known at 14

the time it made the decision to acquire TEAL capacity. Mr. Coppola’s approach is 15

inappropriate. 16

17

Q21. Was a more appropriate set of data available for Mr. Coppola to use to analyze 18

the reasonableness and prudence of the Company’s decision? 19

Yes, there was. As I explained in my direct testimony, the Company used a 20

combination of data to populate the data set it used to forecast prices. The Company 21

used actual quotes for forward prices via ICE, third-party forward curves, and where 22

it did not have either of those, the Company used its own expertise to forecast prices. 23

It is perfectly understandable that the AG might be skeptical of a forecast of savings 24

based upon the Company’s own forecast, though the Company’s forecasts have a 25

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EPS Rebuttal-12

history of accuracy. To assist the AG, DTE Gas acquired contemporaneous 1

September 2018 data from an independent third-party, S&P Market Intelligence, to 2

allow the AG to compare the Company’s forecast. This data was inserted into the 3

COG model in the place of data acquired by the Company or forecast by the 4

Company, as shown in Exhibit A-21 and Exhibit A-24. The result of relying upon 5

only 3rd-party data available in September of 2018 was a projected savings of $4.3 6

million, rather than the Company-projected $4.8 million. Comparing the 7

Company’s projected savings based upon its own forecast to an independent 3rd 8

party’s contemporaneous forecast is a more appropriate evaluative tool for the 9

Commission to use in determining whether the Company’s decision was reasonable 10

and prudent, at the time it was made. 11

12

Q22. Was the potential $4.8 million of cost savings, which were provided by the 13

Company to demonstrate that acquiring Teal capacity was a prudent decision, 14

erroneous as implied by Witness Coppola on page S. Copploa – Direct -12? 15

No, the potential cost savings are not erroneous. As explained above, while the 16

Company did not base its decision upon the data in Exhibit A-21, this data is at least 17

contemporaneous, in that it was information the Company could have known in 18

September 2018. Using either data source, the TEAL amendment projects to save 19

the Company $4-5 million. 20

21

Q23. Please describe in more detail the data the Company used to determine the 22

expected savings of $4.8 million associated with the TEAL Amendment? 23

Exhibits A-20, A-22 and A-23 show the data the Company used to determine the 24

expected savings. Exhibit A-20 is a cost of gas spreadsheet, or COG model, based 25

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EPS Rebuttal-13

on a combination of 3rd-party data and DTE Gas’s knowledge and experience. 1

Exhibit A-21 is a similar spreadsheet, however, it utilizes 3rd party support for all 2

the data locations and was utilized after the decision was made to validate the 3

Company’s decision. Exhibit A-22 summarizes the two spreadsheets and compares 4

the two. Exhibit A-23 replaces the data from Exhibit A-22 (summary of the two 5

models) with cell references to explicitly show the calculations supporting the cost 6

savings and the source of the data in each cell. 7

8

Q24. What is reflected on Exhibit A-20? 9

Exhibit A-20 is a spreadsheet that identifies all the costs associated with acquiring 10

gas supply, including the 37,500 Dth/d TEAL capacity and excluding it. These costs 11

include all transportation charges (fixed capacity charges and variable commodity 12

costs) along with actual commodity costs (including fuel). In the section that is 13

NEXUS only, the total costs are $1.510 billion (totaled in Exhibit A-22, row 21, 14

column b). In the section that follows it shows that the total costs are $1.505 billion 15

(totaled in Exhibit A-22, row 21, column c). Using A-23 as a guide, cell B2 shows 16

the total savings of $4.8 million in Exhibit A-20 (also found on Exhibit A-22, row 17

21, column d). 18

19

The spreadsheet inputs include commodity prices at the various locations, 20

requirements by month (as prepared by Witness Bratu) at the time the decision was 21

being made and operational requirements. The spreadsheet was then optimized to 22

source the required supply first based on operational requirements and then lowest 23

cost. Unlike supply decisions, the spreadsheet optimization includes both fixed and 24

variable costs. 25

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Q25. What pricing information is used in Exhibit A-20? 1

2

3

4

5

Exhibit A-20 utilized price curves from AMEREX, price curves from the

Intercontinental Exchange (ICE), and the remaining prices are based on the Gas

Supply team’s industry knowledge combined with conversations with suppliers

familiar with the various regions. Exhibit A-20 pages 31 to 34 shows which source

is applicable to which specific data. 6

7

Q26. What is reflected on Exhibit A-21? 8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

Exhibit A-21 is a spreadsheet that identifies all the costs associated with acquiring

gas supply, including the 37,500 Dth/d TEAL capacity and excluding it. These costs

include all transportation charges (fixed capacity charges and variable commodity

costs) along with actual commodity costs (including fuel). In the section that is

NEXUS only, the total costs are $1.480 billion (totaled in Exhibit A-22, row 43,

column b). In the section that follows it shows that the total costs are $1.475 billion

(totaled in Exhibit A-22, row 43, column c). Using A-23 as a guide, cell B2

shows the total savings of $4.3 million in Exhibit A-20 (also found on Exhibit

A-22, row 43, column d).

The spreadsheet inputs include commodity prices at the various locations,

requirements by month (as prepared by Witness Bratu) at the time the decision was

made, and operational requirements. The spreadsheet was then optimized to source

the required supply first based on operational requirements and then lowest cost.

Unlike supply decisions, the spreadsheet optimization includes both fixed and

variable costs into account.

EPS Rebuttal-14

24

25

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Q27. What pricing information is used in Exhibit A-21? 1

2

3

4

5

6

7

Similar to Exhibit A-20, Exhibit A-21 initially utilized price curves from AMEREX.

However, subsequent to the original analysis, the Company acquired a subscription

to S&P Market Intelligence, which provides over the counter (OTC) price curves.

This subscription allows for reviewing historical forward curves, and the Company

re-ran the analysis using AMEREX and these third-party curves from September

14, 2018, which resulted in a projected savings of $4.3 million. Exhibit A-21 pages

31 to 34 shows the source for each data point. 8

9

Q28. Have current events leant additional credibility to the Company’s forecasted 10

savings? 11

Yes. While I maintain that it is inappropriate to judge the reasonableness and 12

prudence of a decision on the basis of hindsight, the TEAL capacity did reduce the 13

Company’s customers’ costs by $0.3 million during the reconciliation period as 14

evidenced by Exhibit A-24. 15

16

Q29. How do Exhibits A-20 and A-21 validate the projected TEAL savings that 17

Witness Coppola categorized as incremental costs on page S. Coppola – Direct 18

-12?19

The Exhibits validate the projected savings because by amending the agreement the 20

spreadsheet analysis shows over $4 million in savings. The Company’s initial 21

review showed $4.8 million of savings by reaching out further to Clarington, a 22

receipt point on TEAL. This analysis included both 3rd party data as well as DTE 23

Gas’s corporate expertise. Even if one discounts the over 100 years of cumulative 24

industry experience that the Company’s staff has acquired during their careers, the 25

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fully supported analysis still shows $4.3 million of savings to GCR customers, 1

without any even arguably subjective Company input. Witness Coppola is 2

reviewing settled costs and utilizing hindsight to make a capacity acquisition 3

decision, which is an apples-to-oranges comparison. 4

5

Q30. Additionally, Witness Coppola indicates on page 14 that an alternative supply 6

source at Clarington was acquired to salvage the deal. Did the Company 7

acquire Teal capacity to salvage the NEXUS deal? 8

No. This is not an accurate characterization. The Company is always reviewing its 9

capacity portfolio and is looking for ways to provide added benefits to its customers. 10

The TEAL Amendment provided access to significantly more suppliers and 11

volumes, while not expanding capacity beyond the 400 MDth/d that the Company 12

needs for a design day. 13

14

Q31. What do you think about Mr. Coppola’s overall observations of the TEAL 15

Amendment, outlined on page S. Coppola – Direct - 14? 16

Witness Coppola implies that he opposes the TEAL Amendment because of his 17

ongoing dissatisfaction with the Company’s decision to acquire NEXUS capacity. 18

Upstream capacity acquisition that does not increase the capacity requirements (330 19

MDth/d summer and 400 MDth/d winter) and saves the customers money is an 20

appropriate activity for the Company. Not only does the acquired capacity save 21

customers money, but it also opens up access to dozens of suppliers and greater 22

liquidity. 23

24

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EPS Rebuttal-17

Mr. Coppola continues to advocate use of settled activity as an appropriate test for 1

reasonableness and prudency (which I have explained is not the appropriate test). 2

Nevertheless, as shown in Exhibit A-24, during the reconciliation period, acquiring 3

natural gas at Clarington saved GCR customers $0.3 million (and has saved them 4

$2.3 million from November 2018 through April 2020). 5

6

Q32. On page S. Coppola – Direct -12, Witness Coppola alleges that the benefits of 7

NEXUS are anecdotal. Do you agree with Witness Coppola’s assertion? 8

No, Mr. Coppola forgets that when the Company made the decision in 2014-2015 9

to contract with NEXUS, it was looking to contract with a new greenfield pipeline 10

to bring additional supplies of gas to Michigan. Then in 2016-17, the Company had 11

various contracts expiring, and the pipeline portfolio changed based on the lowest 12

landed costs. Now in the reconciliation period, Mr. Coppola is trying to re-evaluate 13

that decision using settled prices (that were not available at the time the capacity 14

decisions were made). 15

16

DTE Gas has always maintained that NEXUS was a long-term solution to benefit 17

the GCR customers by allowing the Company to tap into the Marcellus/Utica basin 18

to further diversify its supply within the Midwest region, as shown in testimony in 19

Table 2 of my direct testimony. 20

21

An additional benefit of NEXUS to DTE Gas customers is the capacity lease that 22

NEXUS has on the DTE Gas system. In addition, as described by Witness Decker 23

in DTE Gas’s General Rate Case U-20642, NEXUS pays DTE Gas $32.1 million 24

per year. The lease agreement revenue benefits all of DTE Gas’s customers, 25

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EPS Rebuttal-18

including GCR customers, which further affirms that the acquisition of NEXUS was 1

a net benefit to customers. 2

3

Q33. Does the difference in commodity costs identified by Witness Coppola on page 4

12 of his direct testimony provide “a clear repudiation of the premise put forth 5

by the Company that gas prices at the NEXUS purchase locations would be 6

significantly lower than other alternatives and would more than offset the 7

higher cost of NEXUS transportation, thus bringing incremental cost savings 8

to customers”? 9

No. Table 2 of my direct testimony shows that prices at MichCon (a good barometer 10

for DTE Gas customers) have shifted from a premium to NYMEX to a discount 11

(meaning that regional prices have dropped relative to the benchmark) and have thus 12

provided DTE Gas customers with lower prices. These lower prices are attributed 13

to the increased supply from Appalachia. Mr. Coppola fails to realize that new 14

pipelines would not be built without anchor shippers willing to commit to long-term 15

contracts. Three pipelines were originally proposed to bring Marcellus/Utica basin 16

gas to Michigan: NEXUS, Rover and ANR East. NEXUS and Rover had 17

subscribers from their open seasons and were built. ANR East, in contrast, did not 18

have enough support from anchor shippers, and so was never built. Without DTE 19

Gas’s support of the NEXUS pipeline, it is highly unlikely that NEXUS would have 20

been built. 21

22

Q34. On page 10 of Witness Coppola’s testimony, he adds a second group of pipelines 23

to the analysis showing additional sources to supply the state of Michigan. 24

Should any of this analysis be utilized in this case? 25

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EPS Rebuttal-19

No, as I have explained before, the time to evaluate all-in costs for pipelines serving 1

the area is when the Company was executing capacity contracts. Sourcing decisions 2

must only include capacity that the Company has already acquired, and only forward 3

variable costs associated with that capacity. Including pipelines that DTE Gas does 4

not have contracts with (or additional volumes on existing pipelines beyond 5

contracted capacity) and this would increase costs to customers as well as increase 6

the capacity beyond the required 400 MDth/d needed to support design-day 7

requirements. 8

9

Q35. Do you agree with Witness Coppola’s assertion that NEXUS increased costs to 10

customers - page S. Coppola – Direct -11 lines 2? 11

Absolutely not. As the Company has described since it announced the acquisition 12

of NEXUS capacity, NEXUS (along with Rover and Rockies Express Pipeline 13

(REX)) has brought low-cost supply from Appalachia to Michigan, and this has 14

driven Midwest prices down. This clearly has occurred as MichCon has moved from 15

a premium to a discount in relation to NYMEX prices. The price reduction validates 16

the Company’s assertions since it first introduced NEXUS. 17

18

Q36. How do you respond to Witness Coppola (p. 12) calling your testimony “purely 19

anecdotal and speculative?” 20

Mr. Coppola should consider the realities of the changed natural gas landscape in 21

Michigan resulting from the new availability of Appalachian natural gas. My role as 22

a buyer of natural gas for the Company requires me to be in constant contact with 23

industry suppliers and to continually review the changing natural gas landscape. I 24

have personally observed the changes in that landscape and testify regarding them. 25

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EPS Rebuttal-20

My testimony is based upon my personal knowledge gained through careful, long-1

term observation of gas markets, viewed through the lens of my expertise in this 2

area. I provide my expert opinion on that basis. As discussed in Table 2 on page 26 3

of my direct testimony, the MichCon citygate price has flipped from trading at a 4

premium to NYMEX to trading at a discount over time. Over the last few years, 5

record production activity has resulted in a glut of natural gas, causing a decline in 6

NYMEX. This decline has been even more significant for MichCon (which is why 7

MichCon has flipped from trading at a premium to NYMEX to trading at a discount). 8

For Michigan specifically, REX started providing indirect access to Appalachian 9

supplies with projects completed in 2015 and 2017. Rover came on line providing 10

more access to Appalachian supply. Lastly, and the most significant driver has been 11

direct access to an abundance of Appalachian supply delivered directly to our 12

citygate via NEXUS. This has resulted in lower gas prices and is reflected in Table 13

2, page 26, of my direct testimony. This price reduction in Michigan has benefited 14

all gas utilities in the state and thereby all customers in the state, as well as electric 15

utilities with gas fired generation. 16

17

Q37. Mr. Coppola (p.13) asks if the decisions by the other Michigan-based utilities 18

validate that there is an abundance of gas supply in the state of Michigan? 19

No, it does not. 20

21

Q38. On page S. Coppola – Direct -14, Witness Coppola states that “…that the 22

Company signed up for 75,000 Dth/d of capacity with NEXUS at Kensington 23

without first determining that there would be sufficient gas supply at that 24

purchase location…” Do you agree with this statement? 25

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EPS Rebuttal-21

No, I do not. When DTE Gas negotiated the capacity contract with NEXUS, we 1

used available information at the time. We anticipated additional growth in the area 2

as well the having access to the Tennessee Interconnect. Again, the Company 3

utilized the information that was available at the time of contract execution. 4

5

Q39. Do you agree with Witness Coppola’s statement on page S. Coppola – Direct -6

14 that “The Commission should not rely on hope, expectations, and 7

speculation presented by the Company when deciding whether actual gas costs 8

in this reconciliation were prudently incurred. Instead, it should rely on the 9

actual costs and facts presented and shown in Exhibit AG-1 through AG-3.”? 10

I do agree that the Commission should not rely on hope, expectations, and 11

speculation, but to insinuate that is all the Company presented to justify the Teal 12

Amendment is erroneous. The Commission should not rely on Exhibits AG-1 13

through AG-3 because these exhibits incorrectly utilize settled prices, ignores 14

operational requirements that mandate certain amounts from certain pipelines 15

regardless of least-cost, presumes the Company can instantly acquire additional 16

capacity on other pipes at no cost for that additional capacity, and presumes there is 17

sufficient least-cost supply to meet the Company’s entire monthly requirement; 18

instead the Commission should base its decision on the evidence the Company 19

provided applying information known at the time of the decision-making process 20

(Exhibit A-20), or that the Company could have known at that time (Exhibit A-21), 21

to establish prudency of the Teal Amendment. 22

23

Q40. Mr. Coppola discusses capacity release of unused capacity. (p. 15) Is releasing 24

capacity part of the Company’s filed Plan case? 25

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EPS Rebuttal-22

Yes, the Company’s filed Plan case states that it will pursue capacity releases for 1

unused capacity (and will retain recall rights) but does not provide a forecast because 2

of the unpredictability of the market. In this reconciliation case, the Company saved 3

GCR customers $500,000 due to releasing capacity. 4

5

Q41. On page S. Coppola -Direct – 15 lines 7 through 17 Witness Coppola implies 6

that it is problematic that the pipeline capacity was not fully subscribed every 7

month. Is that an anomaly? Is the expectation to fully utilize 100% of all 8

pipeline capacity every month during the winter season? 9

No, it is not an anomaly as DTE Gas does not expect every pipeline in its portfolio 10

to be used each month during the winter season. 11

12

Q42. Mr. Coppola mentions utilization rate as a benchmark for evaluation of 13

pipeline capacity. (S. Coppola p. 15) Do you agree that this is an appropriate 14

test for purchasing capacity? 15

No. As I will discuss over the next few questions, under normal weather conditions 16

the Company only plans to utilize approximately 80% of its winter capacity. 17

18

Q43. How much pipeline capacity does the Company have under contract? 19

The Company contracts for 330 MDth/d of summer pipeline capacity and 400 20

MDth/d of winter capacity. 21

22

Q44. On a normal day during the winter months, what is the typical daily flow 23

through pipelines? 24

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EPS Rebuttal-23

Based on normal weather, the Company plans to utilize approximately 320 MDth/d 1

of its pipeline capacity during the winter months. 2

3

Q45. Why does it contract for 400 MDth/d of firm transportation during the winter 4

months? 5

The Company contracts for 400 MDth/d of firm transportation during the winter 6

because 400 MDth/d of flowing supply from GCR customers is needed on a design 7

day to ensure that its customers are provided with reliable supply. The design-day 8

planning is described in more detail in Witness Bratu’s direct testimony. 9

In addition, by reaching out to diverse supply regions the Company avoids the 10

volatility of market region demand pricing and DTE Gas can optimize the pipeline 11

capacity to deliver gas from the various basins. 12

13

Q46. How does the Company determine what pipeline capacity is utilized when 14

sourcing supply? 15

Once capacity is acquired and the Company has various pipelines and basins to 16

choose from for delivering gas, the decision on how to source gas must be based on 17

operational requirements and then variable costs. 18

19

Q47. Why is variable cost the appropriate analysis to use for sourcing gas, which in 20

turn determines pipeline utilization? 21

Only including variable cost is the appropriate analysis for sourcing gas as the fixed 22

reservation costs are irrelevant, since they are sunk costs that will be paid no matter 23

whether gas flows or not. The variable cost gas (commodity costs plus variable 24

transportation fees and any fuel usage required) will be stacked from lowest to 25

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EPS Rebuttal-24

highest. The Company will review operational requirements and source gas though 1

these pipelines first. Once the operationally required pipelines are full, then an 2

economic decision will be made based on the lowest variable costs until the pipeline 3

is full or the Company has met its required purchase level. 4

5

Q48. How were TEAL and NEXUS utilized during the reconciliation period? 6

The Company’s contract with NEXUS began in November 2018. During the 7

November 2018 through March 2019 period, the capacity was 95% utilized on 8

TEAL and 26% on NEXUS (the 37,500 Dth/d with Kensington receipt point). These 9

percentages are found on Exhibit A-24 row 17. 10

11

Q49. Witness Coppola implies on page 15 of his direct testimony that it was an 12

unintended consequence that during the November 2018 – March 2019 period, 13

not all transportation capacity was utilized. Is that a deviation from plan? 14

No, as discussed in previous questions, winter capacity is sized for design days. If 15

the weather does not approach design day requirements (which is based on 16

requirements and storage levels), then DTE Gas will not utilize all capacity. The 17

colder-than-normal winter did not reach design-day levels and therefore the 18

Company did not need to flow gas through all of its pipeline capacity. 19

20

Q50. What should the Commission rely on when deciding whether actual gas costs 21

should be recovered in a reconciliation case? 22

The Commission should rely on expectations and projections from industry experts 23

who either buy natural gas or are experienced analysts who focus their attention on 24

the energy landscape. In addition, the Commission should utilize the proper tools 25

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EPS Rebuttal-25

and information that is available at the time the Company is making the decision in 1

determining if costs are reasonable and prudent. 2

3

Q51. On page S. Coppla – Direct -15 Witness Coppola categorizes the Company’s 4

internal conversations and correspondence, that were used to have robust 5

discussion and provide in-depth analysis to ensure the prudence of the 6

Company’s decision, as something that was problematic. Do you agree with this 7

categorization? 8

No, I do not agree with the categorization. The internal conversations were 9

discussions on how to utilize Company assets. These conversations occur all the 10

time as the Company evaluates its portfolio and works to supply gas to ensure 11

reliable and diverse supply to its customers. Every month the Company engages in 12

discussions about the best possible way to acquire supply at lowest possible cost 13

while meeting operational requirements. This includes varied team members 14

including Gas Supply, Operations and others often raising suggestions, concerns, 15

and alternatives, and it is in the best interest of the Company’s customers that its gas 16

buyers continue to be able to engage in frank dialogue in vetting and understanding 17

all aspects of current state and projections. 18

19

Q52. Was the acquisition of NEXUS done any different than any other acquisition of 20

capacity? 21

Yes. The typical acquisition of capacity, one would utilize an analysis as Witness 22

Coppola suggests. However, this is not a typical acquisition due to the nature of the 23

acquisition of greenfield capacity, the timeline of cases that the Company has 24

included the NEXUS capacity in and the Commission statement in its previous 25

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EPS Rebuttal-26

Order that the Company has justified the need and now just needs to justify the rate. 1

The real red herring is that Witness Coppola keeps trying to confuse the Commission 2

by bringing current information into the review of NEXUS instead of utilizing 3

information known at the time DTE Gas was deciding on acquiring the NEXUS 4

capacity. 5

6

DTE Gas chose to acquire greenfield capacity and thus has been explaining to the 7

Commission by use of fixed and variable cost analyses, as is appropriate, and 8

Witness Coppola would expect. These analyses were provided in earlier cases and 9

show the benefits of NEXUS based on information known at the time of contract 10

execution. Based on that information, the Commission has approved NEXUS and 11

the Company just needs to now justify the rate. 12

13

Now that the pipeline is in service, the Commission can approve the rates that the 14

Company is paying. On the one hand, new information is available to evaluate 15

NEXUS, but it would not be appropriate for the Commission to evaluate the 16

Company’s decision-making utilizing information that could not be known at the 17

time. Instead, what the Commission should do is evaluate DTE Gas’s decision as it 18

compares to other similarly situated customers as well as the FERC filed rates that 19

NEXUS is charging. My testimony clearly shows that DTE Gas is paying the lowest 20

rate that any anchor shipper is paying (Question 52-Question 66) and so therefore 21

the rate that DTE Gas is paying is reasonable and prudent. In its recent May 8, 2020 22

order in the Company’s 2019/2020 GCR case, U-20235 at page 8, the Commission 23

approved the $0.695 per Dth for 75,000 Dth per day of NEXUS pipeline 24

transportation capacity at the Kensington receipt point. 25

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EPS Rebuttal-27

Q53. On page 10 of his testimony, Witness Coppola continues to compare spot 1

purchase prices as the relevant test and segregates the gas purchases into two 2

groups. He refers to Company witness Robert Lawshe’s testimony in U-18412 3

regarding NEXUS displacing existing transportation capacity as well as 4

additional gas supply sources where the Company has made spot purchases 5

during 2018 – 2020 period. Is any of this analysis relevant? 6

Absolutely not. As I described in previous answers, the time to utilize fixed and 7

variable costs is at the time of capacity acquisition. Supply decisions are based on 8

variable costs only. 9

10

Q54. Is Mr. Lawshe’s testimony in U-18412 relevant in this case at all? 11

Yes, in U-18412, Witness Lawshe introduced Exhibits A-39 and A-40, which were 12

analyses that showed the projected savings for NEXUS. This testimony is relevant 13

because Witness Coppola continually argues against the benefits of NEXUS, and 14

the Company keeps reminding him that based on the information known at the time 15

of execution, it clearly was the right decision. 16

17

Q55. What is the relevant inquiry in this case regarding NEXUS, based on the 18

Commission’s order in U-18152? 19

Contrary to the AG’s argument, the only relevant questions in this case about 20

NEXUS are limited to whether the price the Company negotiated for the NEXUS 21

capacity of $0.695/dth is reasonable and prudent, and whether the Company’s 22

decision to add the Clarington receipt point (TEAL Amendment) for $0.15/dth for 23

37,000 dth/d was reasonable and prudent. 24

25

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EPS Rebuttal-28

Q56. Should the Commission accept Witness Coppola’s recommendation to disallow 1

DTE Gas from recovering $6,643,522 of gas supply costs? 2

No. For the reasons given above, the Commission should reject Witness Coppola ’s 3

recommendation. 4

5

Gas Management Fees 6

Q57. Does the Company utilize 3rd party gas management agreements for natural 7

gas acquisition? 8

No, the Company does not. This function can be done more efficiently and 9

economically internally. 10

11

AEP Receipt Fees 12

Q58. Do you agree with Ms. Wagner’s assessment that the Company should be 13

charged $225/month for the receipt-point fee instead of the $800 that was 14

included in the reconciliation filing? 15

No. The $225/month fee that Ms. Wagner references is a settlement rate for Antrim 16

production receipt-point fees. The volumes that DTE Gas is acquiring at the receipt 17

point in question (at the Gaylord interconnection) were agreed to by the parties 18

during separate contractual negotiations and are disparate from the MPSC-approved 19

transportation agreement and rate. Interconnection fees are also agreed upon during 20

separate contractual negotiations. Once these contracts are negotiated, MGAT files 21

them for approval with the MPSC. The $800 rate has been the standard fee since 22

before 2005. There is an oxygen monitor, dew point monitor and chromatograph at 23

the interconnection. Current rates on a wet system start at $600 and then for each 24

monitor another $300 would be added. 25

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EPS Rebuttal-29

Q59. Does this complete your rebuttal testimony? 1

Yes, it does. 2 3

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STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL EXHIBITS

OF

ERIC P. SCHIFFER

Page 33: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 1 of 34

Variance - Teal + Nexus vs Nexus Only - by Year by PipelineN18O22 = (4,800,933)

Nexus Only Capacity SummaryDTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 48,613 22,431 1,615 172,817 198,914 200,544 198,197 210,633 233,718 20,742 54,506 54,369 43,201,157

Great Lakes Total Purchase Receipts (Dth) 30,850 30,849 30,719 30,592 30,752 30,835 31,249 30,869 30,699 30,620 30,620 30,620 11,232,189

ANR Alliance Purchase Receipts (Dth) - - 73,865 50,408 50,408 50,400 50,408 50,408 50,408 50,408 - - 13,076,944

Nexus Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Viking/ANR Total Purchase Receipts (Dth) 21,188 21,442 21,442 21,355 21,355 21,355 21,171 21,171 21,171 21,171 21,355 21,355 7,772,008

Vector Total Purchase Receipts (Dth) - - - 10,028 10,023 10,050 10,049 10,077 10,131 10,089 10,200 10,200 2,775,820

PEPL Total Purchase Receipts (Dth) 130,775 130,780 130,780 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,324,536

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 81,075 81,076 81,076 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 29,905,794

ANR/SW N17N18 Only Total Purchase Receipts (Dth) 45,125 45,156 45,156 - - - - - - - - - 4,063,079

146,351,526

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 81,000 81,000 81,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL - - - - - - - - - 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000

NEXUS + Teal

ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR SW N17M18 Only 44,000 44,000 44,000 - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 255,390 255,390 255,390 255,390 255,390 255,390 330,390 400,390 400,390

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 34: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 2 of 34

Variance - Teal + Nexus vs Nexus Only - by Year by PipelineN18O22 = (4,800,933)

Nexus Only Capacity Summary

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandle

NEXUS + Teal

ANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,260 4,585,013 4,877,650 118,554,988

3,085,058 2,737,647 3,043,538 2,334,644 2,435,848 2,365,076 2,466,095 2,447,584 2,371,509 2,419,384 2,918,536 3,017,549 31,642,466

- - 5,805,069 3,920,189 4,057,625 3,930,285 4,063,746 4,062,432 3,932,650 4,001,966 - - 33,773,962

- - - - - - - - - - - - -

1,972,716 1,833,119 1,991,963 1,783,854 1,843,797 1,784,226 1,828,819 1,828,997 1,770,212 1,829,409 2,089,484 2,159,137 22,715,732

- - - 789,385 826,019 808,245 837,564 838,134 817,626 809,443 932,535 963,620 7,622,570

12,223,846 11,264,413 12,022,149 5,138,279 5,318,688 5,163,339 5,338,498 5,348,911 5,165,059 5,315,995 10,580,398 11,053,096 93,932,670

-

8,537,123 7,801,467 8,384,726 6,248,565 6,464,327 6,272,758 6,486,050 6,493,760 6,275,917 6,467,452 6,969,737 7,214,936 83,616,818

3,620,132 3,612,575 3,033,744 - - - - - - - - - 10,266,450

33,489,295 29,392,942 34,405,884 33,680,298 37,577,488 36,381,151 38,051,646 39,197,054 40,056,301 22,531,908 28,075,703 29,285,988 402,125,656

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888170,632 170,632 197,539 112,900 113,490 112,897 113,490 113,490 112,900 304,740 286,450 286,450 2,095,610

- - - - - - - - - 1,585,470 1,585,470 1,585,470 4,756,410249,186 247,887 249,446 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,033,692

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,560 85,573 727,4951,796,193 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,319

-

936,962 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,667417,559 414,728 417,579 - - - - - - - - - 1,249,866

3,888,142 3,863,182 3,912,751 2,510,424 2,516,552 2,510,421 2,516,552 2,516,552 2,510,424 4,293,272 5,165,036 5,173,640 41,376,947

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,260 4,585,013 4,877,650 118,554,988

3,317,502 2,971,126 3,273,397 2,562,262 2,663,795 2,592,694 2,694,042 2,675,531 2,599,126 2,647,331 3,146,378 3,246,171 34,389,355170,632 170,632 6,002,607 4,033,089 4,171,115 4,043,182 4,177,236 4,175,922 4,045,550 4,306,706 286,450 286,450 35,869,572

- - - - - - - - - 1,585,470 1,585,470 1,585,470 4,756,4102,221,901 2,081,006 2,241,410 2,037,695 2,098,158 2,038,067 2,083,181 2,083,359 2,024,053 2,083,771 2,343,325 2,413,499 25,749,424

85,166 85,166 85,166 832,358 869,005 851,218 880,550 881,120 860,599 852,429 1,018,095 1,049,193 8,350,06414,020,039 13,044,263 13,818,349 6,076,249 6,259,492 6,101,309 6,279,302 6,289,715 6,103,029 6,256,799 12,371,148 12,849,296 109,468,989

- - - - - - - - - - - - -9,474,085 8,732,908 9,321,689 7,183,687 7,401,289 7,207,880 7,423,013 7,430,722 7,211,039 7,404,414 7,904,859 8,151,899 94,847,4854,037,690 4,027,302 3,451,323 - - - - - - - - - 11,516,316

37,377,436 33,256,124 38,318,635 36,190,721 40,094,040 38,891,572 40,568,198 41,713,606 42,566,725 26,825,180 33,240,739 34,459,627 443,502,603

Page 35: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 3 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 54,374 54,846 54,864 101,667 101,613 101,667 101,613 101,613 101,667 20,967 58,903 58,904 27,765,157

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 50,408 - - 10,787,378

Nexus Total Purchase Receipts (Dth) - - - 65,100 65,153 65,100 65,153 65,153 65,100 - - - 11,918,226

Viking/ANR Total Purchase Receipts (Dth) 21,343 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,794,251

Vector Total Purchase Receipts (Dth) 10,200 10,200 10,200 10,089 10,089 10,089 10,089 10,089 10,089 10,089 7,000 7,000 3,503,999

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

137,290,542Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal - - - - - - - - - - - -ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 36: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 4 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

5,021,372 4,519,525 4,821,720 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 1,563,482 4,481,329 4,849,919 69,835,167

3,019,182 2,726,378 3,016,416 2,186,762 2,257,104 2,186,472 2,261,754 2,261,904 2,187,488 2,273,694 2,604,396 2,696,118 29,677,667

- - - 3,433,465 3,547,273 3,433,392 3,548,442 3,548,480 3,433,648 3,665,741 - - 24,610,441

- - - 4,788,726 4,883,766 4,780,914 5,008,990 5,013,030 4,808,256 - - - 29,283,683

2,157,937 1,950,190 2,159,135 1,570,525 1,622,080 1,570,434 1,623,531 1,623,578 1,570,751 1,623,484 1,853,876 1,923,689 21,249,209

963,620 870,366 963,620 657,298 679,114 657,287 679,285 679,290 657,324 679,279 597,450 617,365 8,701,297

11,166,447 10,042,462 10,974,417 4,131,991 4,266,797 4,131,657 4,272,134 4,272,306 4,132,824 4,271,962 9,501,940 9,972,000 81,136,939

-

7,227,096 6,523,048 7,206,496 5,673,859 5,859,600 5,673,473 5,865,778 5,865,977 5,674,824 5,865,579 6,214,278 6,499,595 74,149,603

- - - - - - - - - - - - -

29,555,654 26,631,969 29,141,803 29,740,657 30,571,127 29,722,329 30,864,673 30,874,143 29,786,476 19,943,221 25,253,269 26,558,686 338,644,007

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 304,740 286,450 286,450 3,563,660

1,585,470 1,585,470 1,585,470 1,595,048 1,595,376 1,595,048 1,595,376 1,595,376 1,595,048 1,585,470 1,585,470 1,585,470 19,084,092254,353 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,687

85,573 85,534 85,573 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,437 85,446 728,4261,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326

- - - - - - - - - - - - -936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

- - - - - - - - - - - - -5,177,452 5,155,022 5,174,876 4,296,722 4,303,178 4,296,722 4,303,178 4,303,178 4,296,722 4,293,272 5,164,912 5,173,512 55,938,747

5,021,372 4,519,525 4,821,720 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 1,563,482 4,481,329 4,849,919 69,835,167

3,251,625 2,959,857 3,246,274 2,414,380 2,485,051 2,414,089 2,489,702 2,489,852 2,415,106 2,501,642 2,832,239 2,924,740 32,424,556286,450 286,450 286,450 3,737,615 3,852,013 3,737,542 3,853,182 3,853,220 3,737,798 3,970,481 286,450 286,450 28,174,101

1,585,470 1,585,470 1,585,470 6,383,775 6,479,141 6,375,963 6,604,366 6,608,406 6,403,305 1,585,470 1,585,470 1,585,470 48,367,7752,412,290 2,202,989 2,413,497 1,824,366 1,876,442 1,824,275 1,877,893 1,877,940 1,824,592 1,877,846 2,107,717 2,178,051 24,297,8961,049,193 955,900 1,049,193 700,271 722,100 700,260 722,271 722,276 700,297 722,265 682,887 702,811 9,429,723

12,962,647 11,822,312 12,770,617 5,069,961 5,207,601 5,069,627 5,212,938 5,213,110 5,070,794 5,212,766 11,292,690 11,768,200 96,673,265- - - - - - - - - - - - -

8,164,058 7,454,489 8,143,459 6,608,981 6,796,562 6,608,595 6,802,741 6,802,940 6,609,946 6,802,542 7,149,400 7,436,557 85,380,270- - - - - - - - - - - - -

34,733,106 31,786,991 34,316,680 34,037,379 34,874,304 34,019,052 35,167,851 35,177,320 34,083,198 24,236,493 30,418,181 31,732,198 394,582,754

Page 37: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 5 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 59,204 58,902 59,058 101,667 101,613 101,667 101,613 101,613 101,667 81,521 60,733 60,769 30,207,289

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,206,791

ANR Alliance Purchase Receipts (Dth) - - - 47,882 37,855 37,801 37,855 37,855 37,801 - - - 7,224,983

Nexus Total Purchase Receipts (Dth) - - - 76,462 76,462 76,462 76,462 76,462 76,462 - - - 13,992,549

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,806,525

Vector Total Purchase Receipts (Dth) 7,000 7,000 7,000 - 10,089 10,089 10,089 10,089 10,089 - - - 2,180,584

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,467,951

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,090,540

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

137,177,212

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

Page 38: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 6 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

5,047,138 4,629,079 4,767,438 6,774,050 6,882,750 6,743,550 7,056,000 7,081,200 6,807,600 5,681,038 4,365,510 4,751,079 70,586,434

2,699,964 2,524,242 2,693,991 1,940,946 1,985,869 1,935,630 2,016,081 2,020,475 1,946,793 2,020,475 2,477,724 2,571,719 26,833,907

- - - 3,527,958 2,839,860 2,773,801 2,904,402 2,913,790 2,797,615 - - - 17,757,428

- - - 5,197,888 5,285,819 5,174,949 5,416,187 5,435,149 5,223,120 - - - 31,733,112

1,903,205 1,802,955 1,920,215 1,294,525 1,337,279 1,294,418 1,337,885 1,337,973 1,294,642 1,337,973 1,678,292 1,743,434 18,282,795

617,365 577,535 617,365 - 756,860 740,315 774,062 776,564 746,671 - - - 5,606,736

10,092,108 9,393,192 9,905,558 4,012,786 4,144,005 4,012,103 4,147,887 4,148,452 4,013,538 4,148,452 8,572,392 9,290,601 75,881,076

-

6,560,831 6,113,175 6,465,719 5,024,500 5,117,753 5,004,546 5,231,161 5,247,656 5,046,450 5,247,656 5,558,316 5,992,072 66,609,836

- - - - - - - - - - - - -

26,920,611 25,040,177 26,370,286 27,772,653 28,350,196 27,679,312 28,883,664 28,961,260 27,876,429 18,435,595 22,652,235 24,348,905 313,291,323

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 233,387 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,790286,450 286,450 286,450 303,263 300,185 299,723 300,185 300,185 299,723 286,450 286,450 286,450 3,521,964

1,585,470 1,585,470 1,585,470 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,585,470 1,585,470 1,585,470 19,094,265254,131 253,320 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,986

85,446 85,428 85,446 42,583 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,7211,796,200 1,785,300 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,541,776

-936,963 933,281 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,232,508

- - - - - - - - - - - - -5,177,103 5,162,636 5,174,748 4,297,117 4,300,342 4,293,967 4,300,342 4,300,342 4,293,967 4,274,579 5,164,634 5,173,232 55,913,011

5,047,138 4,629,079 4,767,438 6,774,050 6,882,750 6,743,550 7,056,000 7,081,200 6,807,600 5,681,038 4,365,510 4,751,079 70,586,434

2,932,407 2,757,629 2,923,849 2,168,563 2,213,816 2,163,248 2,244,028 2,248,422 2,174,411 2,248,422 2,705,559 2,800,341 29,580,697286,450 286,450 286,450 3,831,221 3,140,045 3,073,524 3,204,588 3,213,976 3,097,338 286,450 286,450 286,450 21,279,392

1,585,470 1,585,470 1,585,470 6,794,608 6,882,914 6,771,669 7,013,282 7,032,244 6,819,840 1,585,470 1,585,470 1,585,470 50,827,3772,157,336 2,056,275 2,174,576 1,548,366 1,591,641 1,548,259 1,592,247 1,592,335 1,548,483 1,592,335 1,932,133 1,997,796 21,331,781

702,811 662,963 702,811 42,583 799,846 783,288 817,048 819,550 789,644 42,583 85,166 85,166 6,333,45711,888,308 11,178,492 11,701,758 4,950,756 5,084,809 4,950,073 5,088,691 5,089,256 4,951,508 5,089,256 10,363,142 11,086,801 91,422,852

- - - - - - - - - - - - -7,497,794 7,046,456 7,402,682 5,959,622 6,054,716 5,939,668 6,168,123 6,184,619 5,981,572 6,184,619 6,493,438 6,929,035 77,842,344

- - - - - - - - - - - - -32,097,714 30,202,814 31,545,034 32,069,770 32,650,538 31,973,279 33,184,006 33,261,602 32,170,396 22,710,174 27,816,869 29,522,137 369,204,334

Page 39: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 7 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 61,069 60,728 60,784 101,667 101,613 101,667 101,613 101,613 101,667 3,689 1,667 1,613 24,292,227

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 19,000 19,054 19,000 19,054 19,054 19,000 10,680 30,620 30,620 8,436,638

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 23,684 - - 9,958,935

Nexus Total Purchase Receipts (Dth) - - - 76,462 76,462 76,462 76,462 76,462 76,462 76,462 60,933 60,967 20,080,866

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

136,745,442

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 40: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 8 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

4,965,742 4,400,616 4,712,654 6,575,800 6,690,600 6,563,600 6,873,300 6,911,100 6,682,550 253,337 117,350 124,000 54,870,649

2,580,860 2,328,238 2,569,818 1,280,202 1,307,745 1,277,922 1,342,004 1,349,092 1,300,151 763,147 2,312,090 2,515,404 20,926,673

- - - 3,233,945 3,291,738 3,227,896 3,382,372 3,401,124 3,286,874 1,613,437 - - 21,437,386

- - - 4,784,993 4,868,642 4,775,817 5,006,121 5,034,565 4,865,278 5,084,342 4,034,401 4,422,582 42,876,741

1,723,921 1,579,067 1,741,901 1,438,910 1,465,689 1,436,347 1,504,085 1,512,030 1,461,332 1,525,932 1,612,527 1,754,325 18,756,065

- - - 647,246 658,813 646,035 676,952 680,705 657,839 - - - 3,967,590

9,637,258 8,596,117 9,218,524 3,872,225 3,933,766 3,864,055 4,056,169 4,081,494 3,943,705 4,125,812 8,118,192 8,928,571 72,375,888

-

6,191,249 5,529,754 5,950,659 4,799,688 4,878,121 4,789,822 5,025,942 5,056,526 4,886,013 5,110,048 5,221,449 5,734,468 63,173,738

- - - - - - - - - - - - -

25,099,030 22,433,792 24,193,556 26,633,007 27,095,114 26,581,494 27,866,946 28,026,636 27,083,743 18,476,053 21,416,009 23,479,350 298,384,730

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

232,444 232,848 229,858 223,867 224,090 223,867 224,090 224,090 223,867 221,296 227,835 228,622 2,716,773286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 295,044 286,450 286,450 3,553,964

1,585,470 1,585,470 1,585,470 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,597,095 1,594,435 1,594,739 19,124,125254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,465

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,2901,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326

936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668- - - - - - - - - - - - -

5,176,824 5,154,023 5,174,469 4,294,643 4,301,039 4,294,643 4,301,039 4,301,039 4,294,643 4,288,147 5,173,600 5,182,502 55,936,610

4,965,742 4,400,616 4,712,654 6,575,800 6,690,600 6,563,600 6,873,300 6,911,100 6,682,550 253,337 117,350 124,000 54,870,649

2,813,304 2,561,086 2,799,676 1,504,069 1,531,835 1,501,789 1,566,094 1,573,182 1,524,018 984,443 2,539,925 2,744,026 23,643,447286,450 286,450 286,450 3,538,095 3,596,478 3,532,046 3,687,112 3,705,864 3,591,024 1,908,480 286,450 286,450 24,991,349

1,585,470 1,585,470 1,585,470 6,381,713 6,465,737 6,372,537 6,603,216 6,631,660 6,461,998 6,681,437 5,628,837 6,017,321 62,000,8661,978,052 1,831,866 1,996,263 1,692,751 1,720,051 1,690,188 1,758,447 1,766,391 1,715,173 1,780,294 1,866,368 2,008,687 21,804,530

85,166 85,166 85,166 690,219 701,799 689,008 719,938 723,691 700,812 42,583 85,166 85,166 4,693,88011,433,458 10,375,967 11,014,724 4,810,195 4,874,570 4,802,025 4,996,973 5,022,298 4,881,675 5,066,616 9,908,942 10,724,771 87,912,214

- - - - - - - - - - - - -7,128,212 6,461,194 6,887,621 5,734,810 5,815,083 5,724,944 5,962,905 5,993,489 5,821,135 6,047,011 6,156,571 6,671,430 74,404,405

- - - - - - - - - - - - -30,275,854 27,587,815 29,368,024 30,927,650 31,396,153 30,876,138 32,167,985 32,327,675 31,378,386 22,764,200 26,589,609 28,661,852 354,321,340

Page 41: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 9 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 1,613 1,786 1,613 101,667 101,613 101,667 101,613 101,613 101,667 91,264 101,667 101,613 27,779,181

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 10,680 30,620 30,620 10,558,045

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 50,408 30,897 30,941 12,673,457

TBD Total Purchase Receipts (Dth) 60,775 60,321 60,234 76,462 76,462 76,462 76,462 76,462 76,462 76,462 76,462 76,462 26,467,326

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 10,089 - - 2,158,999

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 56,452 56,509 56,452 56,509 56,509 56,452 5,237 7,331 7,331 22,728,129

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 16,232 50,972 50,972 25,910,877

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

136,061,185

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 42: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 10 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

TBD Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

129,000 127,300 123,700 6,767,950 6,917,400 6,774,050 7,081,200 7,122,150 6,899,100 6,475,996 7,237,650 7,915,950 63,571,446

2,610,325 2,328,563 2,509,709 2,056,722 2,103,447 2,058,559 2,152,806 2,165,146 2,096,221 764,471 2,345,159 2,556,220 25,747,347

- - - 3,249,824 3,322,210 3,252,848 3,403,468 3,423,783 3,314,850 3,467,537 2,426,650 2,645,389 28,506,558

4,597,018 4,063,727 4,358,164 4,482,203 4,577,093 4,486,791 4,700,349 4,731,164 4,580,839 4,797,533 5,213,945 5,719,588 56,308,414

1,794,518 1,624,016 1,750,353 1,434,425 1,467,013 1,435,706 1,501,437 1,510,044 1,461,973 1,528,580 1,635,590 1,782,791 18,926,447

- - - 650,424 664,911 651,029 681,174 685,240 663,438 693,997 - - 4,690,214

9,334,416 8,306,452 8,904,221 4,977,398 5,108,151 4,980,785 5,199,243 5,222,016 5,050,222 488,474 675,880 730,227 58,977,484

-

5,950,321 5,296,725 5,681,923 7,324,163 7,510,064 7,329,063 7,641,731 7,674,647 7,429,529 1,539,304 4,775,555 5,155,958 73,308,983

- - - - - - - - - - - - -

24,415,598 21,746,782 23,328,069 30,943,108 31,670,289 30,968,832 32,361,409 32,534,189 31,496,172 19,755,892 24,310,429 26,506,124 330,036,894

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 232,848 229,858 227,618 227,947 227,618 227,947 227,947 227,618 221,296 227,835 228,622 2,739,599286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 304,740 297,299 297,677 3,585,735

1,594,710 1,593,754 1,594,628 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,597,095 1,596,720 1,597,095 19,155,446254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,465

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,166 85,166 726,6931,796,200 1,779,850 1,796,200 923,452 925,875 923,452 925,875 925,875 923,452 859,708 1,636,406 1,636,711 15,053,056

-936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 891,241 914,362 915,510 11,142,733

- - - - - - - - - - - - -5,186,064 5,162,307 5,183,627 4,283,876 4,289,968 4,283,876 4,289,968 4,289,968 4,283,876 4,171,428 5,011,629 5,015,143 55,451,728

129,000 127,300 123,700 6,767,950 6,917,400 6,774,050 7,081,200 7,122,150 6,899,100 6,475,996 7,237,650 7,915,950 63,571,446

2,842,769 2,561,411 2,739,567 2,284,340 2,331,395 2,286,177 2,380,754 2,393,093 2,323,839 985,767 2,572,994 2,784,842 28,486,947286,450 286,450 286,450 3,553,974 3,626,950 3,556,998 3,708,208 3,728,523 3,619,000 3,772,277 2,723,949 2,943,065 32,092,294

6,191,728 5,657,481 5,952,792 6,078,923 6,174,188 6,083,511 6,297,444 6,328,259 6,177,559 6,394,628 6,810,665 7,316,683 75,463,8602,048,650 1,876,815 2,004,715 1,688,266 1,721,375 1,689,547 1,755,799 1,764,405 1,715,814 1,782,942 1,889,431 2,037,153 21,974,913

85,166 85,166 85,166 693,397 707,897 694,002 724,160 728,226 706,411 736,983 85,166 85,166 5,416,90711,130,616 10,086,302 10,700,421 5,900,850 6,034,026 5,904,237 6,125,118 6,147,891 5,973,674 1,348,182 2,312,286 2,366,938 74,030,540

- - - - - - - - - - - - -6,887,283 6,228,165 6,618,886 8,259,285 8,447,027 8,264,185 8,578,693 8,611,610 8,364,651 2,430,546 5,689,917 6,071,469 84,451,716

- - - - - - - - - - - - -29,601,661 26,909,089 28,511,696 35,226,984 35,960,257 35,252,708 36,651,377 36,824,157 35,780,048 23,927,320 29,322,058 31,521,267 385,488,622

Page 43: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 11 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Nexus + Teal Capacity Summary

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 48,613 22,431 1,615 172,817 198,914 200,544 198,197 210,633 233,718 20,742 16,275 16,138 40,869,066

Great Lakes Total Purchase Receipts (Dth) 30,850 30,849 30,719 30,592 30,752 30,835 31,249 30,869 30,699 30,620 30,620 30,620 11,232,189

ANR Alliance Total Purchase Receipts (Dth) - - 73,865 50,408 50,408 50,400 50,408 50,408 50,408 50,408 - - 13,076,944

Nexus Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Viking/ANR Total Purchase Receipts (Dth) 21,188 21,442 21,442 21,355 21,355 21,355 21,171 21,171 21,171 21,171 21,355 21,355 7,772,008

Vector Total Purchase Receipts (Dth) - - - 10,028 10,023 10,050 10,049 10,077 10,131 10,089 10,200 10,200 2,775,820

PEPL Total Purchase Receipts (Dth) 130,775 130,780 130,780 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,324,536

NEXUS + Teal Total Purchase Receipts (Dth) - - - - - - - - - - 38,231 38,231 2,332,091

ANR/SW Total Purchase Receipts (Dth) 81,075 81,076 81,076 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 29,905,794

ANR/SW N17N18 Only Total Purchase Receipts (Dth) 45,125 45,156 45,156 - - - - - - - - - 4,063,079

146,351,526

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 81,000 81,000 81,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL - - - - - - - - - - 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal - - - - - - - - - - 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR SW N17M18 Only 44,000 44,000 44,000 - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 255,390 255,390 255,390 255,390 255,390 255,390 255,390 400,390 400,390

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 44: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 12 of 34

Nexus + Teal Capacity Summary

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,260 1,369,021 1,447,793 111,909,139

3,085,058 2,737,647 3,043,538 2,334,644 2,435,848 2,365,076 2,466,095 2,447,584 2,371,509 2,419,384 2,918,536 3,017,549 31,642,466

- - 5,805,069 3,920,189 4,057,625 3,930,285 4,063,746 4,062,432 3,932,650 4,001,966 - - 33,773,962

- - - - - - - - - - - - -

1,972,716 1,833,119 1,991,963 1,783,854 1,843,797 1,784,226 1,828,819 1,828,997 1,770,212 1,829,409 2,089,484 2,159,137 22,715,732

- - - 789,385 826,019 808,245 837,564 838,134 817,626 809,443 932,535 963,620 7,622,570

12,223,846 11,264,413 12,022,149 5,138,279 5,318,688 5,163,339 5,338,498 5,348,911 5,165,059 5,315,995 10,580,398 11,053,096 93,932,670

- - - - - - - - - - 2,998,076 3,204,676 6,202,752

8,537,123 7,801,467 8,384,726 6,248,565 6,464,327 6,272,758 6,486,050 6,493,760 6,275,917 6,467,452 6,969,737 7,214,936 83,616,818

3,620,132 3,612,575 3,033,744 - - - - - - - - - 10,266,450

33,489,295 29,392,942 34,405,884 33,680,298 37,577,488 36,381,151 38,051,646 39,197,054 40,056,301 22,531,908 27,857,786 29,060,807 401,682,558

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888170,632 170,632 197,539 112,900 113,490 112,897 113,490 113,490 112,900 304,740 286,450 286,450 2,095,610

- - - - - - - - - - 792,734 792,734 1,585,469249,186 247,887 249,446 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,033,692

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,560 85,573 727,4951,796,193 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,319

- - - - - - - - - - 969,454 969,641 1,939,095936,962 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,667417,559 414,728 417,579 - - - - - - - - - 1,249,866

3,888,142 3,863,182 3,912,751 2,510,424 2,516,552 2,510,421 2,516,552 2,516,552 2,510,424 2,707,802 5,341,754 5,350,545 40,145,101

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,260 1,369,021 1,447,793 111,909,139

3,317,502 2,971,126 3,273,397 2,562,262 2,663,795 2,592,694 2,694,042 2,675,531 2,599,126 2,647,331 3,146,378 3,246,171 34,389,355170,632 170,632 6,002,607 4,033,089 4,171,115 4,043,182 4,177,236 4,175,922 4,045,550 4,306,706 286,450 286,450 35,869,572

- - - - - - - - - - 792,734 792,734 1,585,4692,221,901 2,081,006 2,241,410 2,037,695 2,098,158 2,038,067 2,083,181 2,083,359 2,024,053 2,083,771 2,343,325 2,413,499 25,749,424

85,166 85,166 85,166 832,358 869,005 851,218 880,550 881,120 860,599 852,429 1,018,095 1,049,193 8,350,06414,020,039 13,044,263 13,818,349 6,076,249 6,259,492 6,101,309 6,279,302 6,289,715 6,103,029 6,256,799 12,371,148 12,849,296 109,468,989

- - - - - - - - - - 3,967,529 4,174,317 8,141,8479,474,085 8,732,908 9,321,689 7,183,687 7,401,289 7,207,880 7,423,013 7,430,722 7,211,039 7,404,414 7,904,859 8,151,899 94,847,4854,037,690 4,027,302 3,451,323 - - - - - - - - - 11,516,316

37,377,436 33,256,124 38,318,635 36,190,721 40,094,040 38,891,572 40,568,198 41,713,606 42,566,725 25,239,710 33,199,540 34,411,352 441,827,660

Page 45: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 13 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 16,143 16,615 16,633 101,667 101,613 101,667 101,613 101,613 101,667 4,613 20,672 20,673 21,485,286

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 28,353 - - 10,103,666

Nexus Total Purchase Receipts (Dth) - - - 27,228 27,282 27,228 27,282 27,282 27,228 - - - 4,987,791

Viking/ANR Total Purchase Receipts (Dth) 21,343 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,794,251

Vector Total Purchase Receipts (Dth) 10,200 10,200 10,200 10,089 10,089 10,089 10,089 10,089 10,089 10,089 7,000 7,000 3,503,999

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus +Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

137,350,842Transportation Cost Summary

Company Total Transport Capacity:Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 46: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 14 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

1,490,776 1,369,138 1,461,788 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 335,050 1,572,714 1,702,130 52,509,417

3,019,182 2,726,378 3,016,416 2,186,762 2,257,104 2,186,472 2,261,754 2,261,904 2,187,488 2,273,694 2,604,396 2,696,118 29,677,667

- - - 3,433,465 3,547,273 3,433,392 3,548,442 3,548,480 3,433,648 2,031,329 - - 22,976,029

- - - 2,002,892 2,045,040 1,999,624 2,097,477 2,099,169 2,011,060 - - - 12,255,262

2,157,937 1,950,190 2,159,135 1,570,525 1,622,080 1,570,434 1,623,531 1,623,578 1,570,751 1,623,484 1,853,876 1,923,689 21,249,209

963,620 870,366 963,620 657,298 679,114 657,287 679,285 679,290 657,324 679,279 597,450 617,365 8,701,297

11,166,447 10,042,462 10,974,417 4,131,991 4,266,797 4,131,657 4,272,134 4,272,306 4,132,824 4,271,962 9,501,940 9,972,000 81,136,939

3,305,415 2,946,999 3,134,751 2,465,327 2,507,209 2,460,739 2,580,689 2,583,059 2,476,796 2,578,318 2,684,964 2,916,682 32,640,946

7,227,096 6,523,048 7,206,496 5,673,859 5,859,600 5,673,473 5,865,778 5,865,977 5,674,824 5,865,579 6,214,278 6,499,595 74,149,603

- - - - - - - - - - - - -

29,330,473 26,428,580 28,916,623 29,420,149 30,239,610 29,401,778 30,533,849 30,543,340 29,466,076 19,658,696 25,029,617 26,327,579 335,296,370

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 296,738 286,450 286,450 3,555,658792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813254,353 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,687

85,573 85,534 85,573 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,437 85,446 728,4261,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326

969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

- - - - - - - - - - - - -5,354,358 5,331,365 5,351,782 4,463,862 4,470,178 4,463,862 4,470,178 4,470,178 4,463,862 4,462,175 5,341,630 5,350,418 57,993,848

1,490,776 1,369,138 1,461,788 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 335,050 1,572,714 1,702,130 52,509,417

3,251,625 2,959,857 3,246,274 2,414,380 2,485,051 2,414,089 2,489,702 2,489,852 2,415,106 2,501,642 2,832,239 2,924,740 32,424,556286,450 286,450 286,450 3,737,615 3,852,013 3,737,542 3,853,182 3,853,220 3,737,798 2,328,067 286,450 286,450 26,531,687792,734 792,734 792,734 2,795,626 2,837,775 2,792,359 2,890,212 2,891,903 2,803,794 792,734 792,734 792,734 21,768,075

2,412,290 2,202,989 2,413,497 1,824,366 1,876,442 1,824,275 1,877,893 1,877,940 1,824,592 1,877,846 2,107,717 2,178,051 24,297,8961,049,193 955,900 1,049,193 700,271 722,100 700,260 722,271 722,276 700,297 722,265 682,887 702,811 9,429,723

12,962,647 11,822,312 12,770,617 5,069,961 5,207,601 5,069,627 5,212,938 5,213,110 5,070,794 5,212,766 11,292,690 11,768,200 96,673,2654,275,056 3,916,078 4,104,393 3,434,780 3,476,850 3,430,193 3,550,330 3,552,700 3,446,250 3,547,960 3,654,417 3,886,323 44,275,3298,164,058 7,454,489 8,143,459 6,608,981 6,796,562 6,608,595 6,802,741 6,802,940 6,609,946 6,802,542 7,149,400 7,436,557 85,380,270

- - - - - - - - - - - - -

34,684,831 31,759,946 34,268,405 33,884,011 34,709,788 33,865,640 35,004,026 35,013,518 33,929,938 24,120,871 30,371,248 31,677,997 393,290,218

Page 47: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 15 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 21,704 21,402 21,558 101,667 101,613 101,667 101,613 101,613 101,667 44,021 23,233 23,269 23,344,789

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,206,791

ANR Alliance Total Purchase Receipts (Dth) - - - 47,882 37,855 37,801 37,855 37,855 37,801 - - - 7,224,983

Nexus Total Purchase Receipts (Dth) - - - 38,002 38,002 38,002 38,002 38,002 38,002 - - - 6,954,297

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,806,525

Vector Total Purchase Receipts (Dth) 7,000 7,000 7,000 - 10,089 10,089 10,089 10,089 10,089 - - - 2,180,584

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,467,951

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,992,549

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,090,540

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

137,269,009

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Company Total Transport Capacity:Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

Page 48: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 16 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

1,850,263 1,681,954 1,740,288 6,774,050 6,882,750 6,743,550 7,056,000 7,081,200 6,807,600 3,067,738 1,670,010 1,819,254 53,174,659

2,699,964 2,524,242 2,693,991 1,940,946 1,985,869 1,935,630 2,016,081 2,020,475 1,946,793 2,020,475 2,477,724 2,571,719 26,833,907

- - - 3,527,958 2,839,860 2,773,801 2,904,402 2,913,790 2,797,615 - - - 17,757,428

- - - 2,583,350 2,627,052 2,571,950 2,691,845 2,701,269 2,595,891 - - - 15,771,357

1,903,205 1,802,955 1,920,215 1,294,525 1,337,279 1,294,418 1,337,885 1,337,973 1,294,642 1,337,973 1,678,292 1,743,434 18,282,795

617,365 577,535 617,365 - 756,860 740,315 774,062 776,564 746,671 - - - 5,606,736

10,092,108 9,393,192 9,905,558 4,012,786 4,144,005 4,012,103 4,147,887 4,148,452 4,013,538 4,148,452 8,572,392 9,290,601 75,881,076

3,028,087 2,788,379 2,855,053 2,231,926 2,263,658 2,220,457 2,328,842 2,338,323 2,244,542 2,338,323 2,489,986 2,722,315 29,849,891

6,560,831 6,113,175 6,465,719 5,024,500 5,117,753 5,004,546 5,231,161 5,247,656 5,046,450 5,247,656 5,558,316 5,992,072 66,609,836

- - - - - - - - - - - - -

26,751,823 24,881,431 26,198,189 27,390,042 27,955,087 27,296,770 28,488,164 28,565,703 27,493,742 18,160,618 22,446,720 24,139,395 309,767,684

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 233,387 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,790286,450 286,450 286,450 303,263 300,185 299,723 300,185 300,185 299,723 286,450 286,450 286,450 3,521,964792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813254,131 253,320 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,986

85,446 85,428 85,446 42,583 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,7211,796,200 1,785,300 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,541,776

969,641 969,266 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,570936,963 933,281 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,232,508

- - - - - - - - - - - - -5,354,009 5,339,167 5,351,654 4,462,585 4,465,623 4,459,435 4,465,623 4,465,623 4,459,435 4,451,485 5,341,353 5,350,138 57,966,128

1,850,263 1,681,954 1,740,288 6,774,050 6,882,750 6,743,550 7,056,000 7,081,200 6,807,600 3,067,738 1,670,010 1,819,254 53,174,659

2,932,407 2,757,629 2,923,849 2,168,563 2,213,816 2,163,248 2,244,028 2,248,422 2,174,411 2,248,422 2,705,559 2,800,341 29,580,697286,450 286,450 286,450 3,831,221 3,140,045 3,073,524 3,204,588 3,213,976 3,097,338 286,450 286,450 286,450 21,279,392792,734 792,734 792,734 3,376,085 3,419,786 3,364,684 3,484,579 3,494,004 3,388,625 792,734 792,734 792,734 25,284,169

2,157,336 2,056,275 2,174,576 1,548,366 1,591,641 1,548,259 1,592,247 1,592,335 1,548,483 1,592,335 1,932,133 1,997,796 21,331,781702,811 662,963 702,811 42,583 799,846 783,288 817,048 819,550 789,644 42,583 85,166 85,166 6,333,457

11,888,308 11,178,492 11,701,758 4,950,756 5,084,809 4,950,073 5,088,691 5,089,256 4,951,508 5,089,256 10,363,142 11,086,801 91,422,8523,997,728 3,757,645 3,824,695 3,201,380 3,233,299 3,189,911 3,298,483 3,307,964 3,213,996 3,307,964 3,459,439 3,691,957 41,484,4617,497,794 7,046,456 7,402,682 5,959,622 6,054,716 5,939,668 6,168,123 6,184,619 5,981,572 6,184,619 6,493,438 6,929,035 77,842,344

- - - - - - - - - - - - -32,105,832 30,220,598 31,549,843 31,852,627 32,420,709 31,756,205 32,953,787 33,031,326 31,953,177 22,612,102 27,788,073 29,489,533 367,733,812

Page 49: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 17 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 23,569 23,228 23,284 101,667 101,613 101,667 101,613 101,613 101,667 3,689 1,667 1,613 20,917,227

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 19,000 19,054 19,000 19,054 19,054 19,000 10,680 30,620 30,620 8,436,638

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 23,684 - - 9,958,935

Nexus Total Purchase Receipts (Dth) - - - 38,002 38,002 38,002 38,002 38,002 38,002 38,002 22,566 22,600 9,509,935

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

136,753,829

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 50: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 18 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

1,916,505 1,683,216 1,805,241 6,575,800 6,690,600 6,563,600 6,873,300 6,911,100 6,682,550 253,337 117,350 124,000 46,196,599

2,580,860 2,328,238 2,569,818 1,280,202 1,307,745 1,277,922 1,342,004 1,349,092 1,300,151 763,147 2,312,090 2,515,404 20,926,673

- - - 3,233,945 3,291,738 3,227,896 3,382,372 3,401,124 3,286,874 1,613,437 - - 21,437,386

- - - 2,378,141 2,419,715 2,373,581 2,488,042 2,502,179 2,418,043 2,526,918 1,494,108 1,639,409 20,240,136

1,723,921 1,579,067 1,741,901 1,438,910 1,465,689 1,436,347 1,504,085 1,512,030 1,461,332 1,525,932 1,612,527 1,754,325 18,756,065

- - - 647,246 658,813 646,035 676,952 680,705 657,839 - - - 3,967,590

9,637,258 8,596,117 9,218,524 3,872,225 3,933,766 3,864,055 4,056,169 4,081,494 3,943,705 4,125,812 8,118,192 8,928,571 72,375,888

2,842,017 2,529,516 2,697,427 2,039,815 2,069,884 2,035,228 2,138,623 2,152,845 2,079,958 2,177,734 2,342,032 2,577,726 27,682,805

6,191,249 5,529,754 5,950,659 4,799,688 4,878,121 4,789,822 5,025,942 5,056,526 4,886,013 5,110,048 5,221,449 5,734,468 63,173,738

- - - - - - - - - - - - -

24,891,809 22,245,908 23,983,570 26,265,971 26,716,071 26,214,486 27,487,491 27,647,095 26,716,466 18,096,363 21,217,747 23,273,902 294,756,879

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

232,444 232,848 229,858 223,867 224,090 223,867 224,090 224,090 223,867 221,296 227,835 228,622 2,716,773286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 295,044 286,450 286,450 3,553,964969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,465

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,2901,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326

792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

- - - - - - - - - - - - -5,353,729 5,330,367 5,351,374 4,460,111 4,466,320 4,460,111 4,466,320 4,466,320 4,460,111 4,453,427 5,341,353 5,350,138 57,959,681

1,916,505 1,683,216 1,805,241 6,575,800 6,690,600 6,563,600 6,873,300 6,911,100 6,682,550 253,337 117,350 124,000 46,196,599

2,813,304 2,561,086 2,799,676 1,504,069 1,531,835 1,501,789 1,566,094 1,573,182 1,524,018 984,443 2,539,925 2,744,026 23,643,447286,450 286,450 286,450 3,538,095 3,596,478 3,532,046 3,687,112 3,705,864 3,591,024 1,908,480 286,450 286,450 24,991,349969,641 969,079 969,641 3,347,595 3,389,356 3,343,035 3,457,683 3,471,820 3,387,497 3,496,559 2,463,561 2,609,050 31,874,519

1,978,052 1,831,866 1,996,263 1,692,751 1,720,051 1,690,188 1,758,447 1,766,391 1,715,173 1,780,294 1,866,368 2,008,687 21,804,53085,166 85,166 85,166 690,219 701,799 689,008 719,938 723,691 700,812 42,583 85,166 85,166 4,693,880

11,433,458 10,375,967 11,014,724 4,810,195 4,874,570 4,802,025 4,996,973 5,022,298 4,881,675 5,066,616 9,908,942 10,724,771 87,912,2143,634,751 3,322,251 3,490,161 2,832,550 2,862,618 2,827,962 2,931,358 2,945,580 2,872,692 2,970,468 3,134,766 3,370,460 37,195,6177,128,212 6,461,194 6,887,621 5,734,810 5,815,083 5,724,944 5,962,905 5,993,489 5,821,135 6,047,011 6,156,571 6,671,430 74,404,405

- - - - - - - - - - - - -30,245,538 27,576,274 29,334,945 30,726,082 31,182,391 30,674,597 31,953,811 32,113,415 31,176,577 22,549,791 26,559,099 28,624,040 352,716,560

Page 51: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 19 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 1,613 1,786 1,613 101,667 101,613 101,667 101,613 101,613 101,667 91,264 101,667 101,613 27,779,181

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 10,680 30,620 30,620 10,558,045

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 50,408 30,897 30,941 12,673,457

Nexus Total Purchase Receipts (Dth) 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 76,003 76,003 16,188,691

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 10,089 - - 2,158,999

PEPL Total Purchase Receipts (Dth) 114,802 114,336 114,246 56,452 56,509 56,452 56,509 56,509 56,452 5,237 7,331 7,331 21,247,452

TBD Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - - 11,622,226

ANR/SW Total Purchase Receipts (Dth) 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 16,232 50,972 50,972 25,910,877

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

135,924,099

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 - -Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 75,000 75,000ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 52: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 20 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

TBD Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

129,000 127,300 123,700 6,767,950 6,917,400 6,774,050 7,081,200 7,122,150 6,899,100 6,475,996 7,237,650 7,915,950 63,571,446

2,610,325 2,328,563 2,509,709 2,056,722 2,103,447 2,058,559 2,152,806 2,165,146 2,096,221 764,471 2,345,159 2,556,220 25,747,347

- - - 3,249,824 3,322,210 3,252,848 3,403,468 3,423,783 3,314,850 3,467,537 2,426,650 2,645,389 28,506,558

2,756,638 2,453,689 2,631,764 2,142,151 2,186,461 2,144,431 2,247,720 2,263,035 2,191,173 2,296,020 4,954,651 5,449,661 33,717,395

1,794,518 1,624,016 1,750,353 1,434,425 1,467,013 1,435,706 1,501,437 1,510,044 1,461,973 1,528,580 1,635,590 1,782,791 18,926,447

- - - 650,424 664,911 651,029 681,174 685,240 663,438 693,997 - - 4,690,214

8,185,378 7,254,385 7,770,335 4,977,398 5,108,151 4,980,785 5,199,243 5,222,016 5,050,222 488,474 675,880 730,227 55,642,495

2,773,277 2,468,500 2,647,650 2,155,082 2,199,659 2,157,376 2,261,288 2,276,695 2,204,400 2,309,879 - - 23,453,806

5,950,321 5,296,725 5,681,923 7,324,163 7,510,064 7,329,063 7,641,731 7,674,647 7,429,529 1,539,304 4,775,555 5,155,958 73,308,983

- - - - - - - - - - - - -

24,199,457 21,553,177 23,115,434 30,758,138 31,479,317 30,783,848 32,170,067 32,342,755 31,310,906 19,564,258 24,051,136 26,236,196 327,564,690

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 232,848 229,858 227,618 227,947 227,618 227,947 227,947 227,618 221,296 227,835 228,622 2,739,599286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 304,740 297,299 297,677 3,585,735969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 - - 9,695,288254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,465

85,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,166 85,166 726,6931,775,403 1,760,522 1,774,685 923,452 925,875 923,452 925,875 925,875 923,452 859,708 1,636,406 1,636,711 14,991,416

792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 1,585,469 1,585,469 11,098,281936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 891,241 914,362 915,510 11,142,733

- - - - - - - - - - - - -5,332,932 5,311,039 5,329,860 4,449,344 4,455,248 4,449,344 4,455,248 4,455,248 4,449,344 4,336,709 5,000,378 5,003,517 57,028,211

129,000 127,300 123,700 6,767,950 6,917,400 6,774,050 7,081,200 7,122,150 6,899,100 6,475,996 7,237,650 7,915,950 63,571,446

2,842,769 2,561,411 2,739,567 2,284,340 2,331,395 2,286,177 2,380,754 2,393,093 2,323,839 985,767 2,572,994 2,784,842 28,486,947286,450 286,450 286,450 3,553,974 3,626,950 3,556,998 3,708,208 3,728,523 3,619,000 3,772,277 2,723,949 2,943,065 32,092,294

3,726,279 3,422,767 3,601,406 3,111,605 3,156,103 3,113,885 3,217,361 3,232,676 3,160,627 3,265,661 4,954,651 5,449,661 43,412,6822,048,650 1,876,815 2,004,715 1,688,266 1,721,375 1,689,547 1,755,799 1,764,405 1,715,814 1,782,942 1,889,431 2,037,153 21,974,913

85,166 85,166 85,166 693,397 707,897 694,002 724,160 728,226 706,411 736,983 85,166 85,166 5,416,9079,960,781 9,014,907 9,545,020 5,900,850 6,034,026 5,904,237 6,125,118 6,147,891 5,973,674 1,348,182 2,312,286 2,366,938 70,633,9113,566,012 3,261,234 3,440,385 2,947,816 2,992,394 2,950,110 3,054,022 3,069,429 2,997,134 3,102,614 1,585,469 1,585,469 34,552,0876,887,283 6,228,165 6,618,886 8,259,285 8,447,027 8,264,185 8,578,693 8,611,610 8,364,651 2,430,546 5,689,917 6,071,469 84,451,716

- - - - - - - - - - - - -29,532,389 26,864,216 28,445,294 35,207,482 35,934,565 35,233,192 36,625,316 36,798,003 35,760,250 23,900,967 29,051,513 31,239,713 384,592,902

Page 53: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 21 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Variance - Teal + Nexus vs Nexus Only By Year

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) - - - - - - - - - (0) (38,231) (38,231) (2,332,091)

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

NEXUS + Teal Total Purchase Receipts (Dth) - - - - - - - - - - 38,231 38,231 2,332,091

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR/SW N17N18 Only Total Purchase Receipts (Dth) - - - - - - - - - - - - -

- - - - - - - - - (0) (0) (0) 0

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL - - - - - - - - - (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -

NEXUS + Teal - - - - - - - - - - 37,500 37,500

ANR/SW - - - - - - - - - - - -ANR SW N17M18 Only - - - - - - - - - - - -Company Total Transport Capacity (Dth) - - - - - - - - - - - -

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 54: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 22 of 34

Variance - Teal + Nexus vs Nexus Only By Year

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandle

NEXUS + Teal

ANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- - - - - - - - - (0) (3,215,992) (3,429,857) (6,645,849)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - 2,998,076 3,204,676 6,202,752

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - (0) (217,917) (225,181) (443,097)

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - (1,585,470) (792,736) (792,736) (3,170,941)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

- - - - - - - - - - 969,454 969,641 1,939,095

- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - (1,585,470) 176,718 176,906 (1,231,846)

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- - - - - - - - - (3,215,992) (3,429,857) (6,645,849)

- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - (792,736) (792,736) (1,585,471)- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - 3,967,529 4,174,317 8,141,847- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - (41,199) (48,275) (89,474)

Page 55: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 23 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (38,231) (38,231) (38,231) - - - - - - (16,354) (38,231) (38,231) (6,279,870)

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - - - (22,055) - - (683,711)

Nexus Total Purchase Receipts (Dth) - - - (37,872) (37,871) (37,872) (37,871) (37,871) (37,872) - - - (6,930,436)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus +Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

60,301

Transportation Cost Summary

Company Total Transport Capacity:

Great Lakes - - - - - - - - - - - -

ANR Alliance - - - - - - - - - - - -

NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)

Viking/ANR - - - - - - - - - - - -

Vector - - - - - - - - - - - -

Panhandle - - - - - - - - - - - -

NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500

ANR/SW - - - - - - - - - - - -

ANR/SE - - - - - - - - - - - -

Company Total Transport Capacity (Dth) - - - - - - - - - - - -

Total Cost of Gas Summary

MCCG

Great Lakes - DTE Gathering

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

Page 56: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 24 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:

Great Lakes

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE Gathering

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

(3,530,595) (3,150,388) (3,359,932) - - - - - - (1,228,432) (2,908,615) (3,147,788) (17,325,750)

- - - - - - - - - - - - -

- - - - - - - - - (1,634,412) - - (1,634,412)

- - - (2,785,835) (2,838,725) (2,781,290) (2,911,513) (2,913,861) (2,797,196) - - - (17,028,421)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

3,305,415 2,946,999 3,134,751 2,465,327 2,507,209 2,460,739 2,580,689 2,583,059 2,476,796 2,578,318 2,684,964 2,916,682 32,640,946

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(225,181) (203,389) (225,181) (320,508) (331,517) (320,551) (330,825) (330,802) (320,400) (284,526) (223,651) (231,106) (3,347,637)

- - - - - - - - - - - - -

- - - - - - - - - (8,002) - - (8,002)

(792,736) (792,736) (792,736) (802,314) (802,641) (802,314) (802,641) (802,641) (802,314) (792,736) (792,736) (792,736) (9,571,279)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383

- - - - - - - - - - - - -

- - - - - - - - - - - - -

176,906 176,343 176,906 167,140 167,000 167,140 167,000 167,000 167,140 168,903 176,718 176,906 2,055,101

(3,530,595) (3,150,388) (3,359,932) - - - - - - (1,228,432) (2,908,615) (3,147,788) (17,325,750)

- - - - - - - - - - - - -

- - - - - - - - - (1,642,414) - - (1,642,414)

(792,736) (792,736) (792,736) (3,588,149) (3,641,367) (3,583,604) (3,714,154) (3,716,502) (3,599,510) (792,736) (792,736) (792,736) (26,599,700)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

4,275,056 3,916,078 4,104,393 3,434,780 3,476,850 3,430,193 3,550,330 3,552,700 3,446,250 3,547,960 3,654,417 3,886,323 44,275,329

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(48,275) (27,046) (48,275) (153,368) (164,517) (153,411) (163,825) (163,802) (153,261) (115,622) (46,933) (54,201) (1,292,536)

Page 57: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 25 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (37,500) (37,500) (37,500) - - - - - - (37,500) (37,500) (37,500) (6,862,500)

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus Total Purchase Receipts (Dth) - - - (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) - - - (7,038,252)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,992,549

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

91,797

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Company Total Transport Capacity:Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 58: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 26 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

(3,196,875) (2,947,125) (3,027,150) - - - - - - (2,613,300) (2,695,500) (2,931,825) (17,411,775)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - (2,614,538) (2,658,767) (2,602,999) (2,724,342) (2,733,880) (2,627,229) - - - (15,961,756)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

3,028,087 2,788,379 2,855,053 2,231,926 2,263,658 2,220,457 2,328,842 2,338,323 2,244,542 2,338,323 2,489,986 2,722,315 29,849,891

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(168,788) (158,746) (172,097) (382,611) (395,109) (382,543) (395,500) (395,557) (382,687) (274,977) (205,514) (209,510) (3,523,639)

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -

(792,736) (792,736) (792,736) (803,986) (804,361) (803,986) (804,361) (804,361) (803,986) (792,736) (792,736) (792,736) (9,581,453)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

969,641 969,266 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,570- - - - - - - - - - - - -- - - - - - - - - - - - -

(3,196,875) (2,947,125) (3,027,150) - - - - - - (2,613,300) (2,695,500) (2,931,825) (17,411,775)

- - - - - - - - - - - - -- - - - - - - - - - - - -

(792,736) (792,736) (792,736) (3,418,523) (3,463,128) (3,406,985) (3,528,703) (3,538,241) (3,431,215) (792,736) (792,736) (792,736) (25,543,208)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

3,997,728 3,757,645 3,824,695 3,201,380 3,233,299 3,189,911 3,298,483 3,307,964 3,213,996 3,307,964 3,459,439 3,691,957 41,484,461- - - - - - - - - - - - -- - - - - - - - - - - - -

8,118 17,784 4,809 (217,143) (229,828) (217,074) (230,220) (230,276) (217,219) (98,071) (28,796) (32,604) (1,470,522)

Page 59: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 27 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (37,500) (37,500) (37,500) - - - - - - - - -

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - - - - - -

Nexus Total Purchase Receipts (Dth) - - - (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (38,367) (38,367)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - -

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - -

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 60: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 28 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

(3,049,238) (2,717,400) (2,907,413) - - - - - - - - - (8,674,050)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - (2,406,851) (2,448,927) (2,402,236) (2,518,079) (2,532,386) (2,447,235) (2,557,424) (2,540,294) (2,783,173) (22,636,605)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

2,842,017 2,529,516 2,697,427 2,039,815 2,069,884 2,035,228 2,138,623 2,152,845 2,079,958 2,177,734 2,342,032 2,577,726 27,682,805

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(207,221) (187,884) (209,986) (367,036) (379,043) (367,008) (379,455) (379,541) (367,277) (379,690) (198,262) (205,447) (3,627,850)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -

(615,829) (616,391) (615,829) (627,266) (627,454) (627,266) (627,454) (627,454) (627,266) (627,454) (624,981) (625,098) (7,489,742)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813- - - - - - - - - - - - -- - - - - - - - - - - - -

176,906 176,343 176,906 165,468 165,281 165,468 165,281 165,281 165,468 165,281 167,753 167,636 2,023,070

(3,049,238) (2,717,400) (2,907,413) - - - - - - - - - (8,674,050)

- - - - - - - - - - - - -- - - - - - - - - - - - -

(615,829) (616,391) (615,829) (3,034,118) (3,076,381) (3,029,502) (3,145,533) (3,159,840) (3,074,501) (3,184,878) (3,165,275) (3,408,271) (30,126,347)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

3,634,751 3,322,251 3,490,161 2,832,550 2,862,618 2,827,962 2,931,358 2,945,580 2,872,692 2,970,468 3,134,766 3,370,460 37,195,617- - - - - - - - - - - - -- - - - - - - - - - - - -

(30,315) (11,540) (33,080) (201,568) (213,762) (201,540) (214,175) (214,260) (201,809) (214,409) (30,509) (37,811) (1,604,780)

Page 61: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 29 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) - - - - - - - - - - - -

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - - - - 0 (0)

Nexus Total Purchase Receipts (Dth) (22,773) (22,320) (22,232) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (459) (459)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) (16,116) (16,582) (16,671) - - - - - - - - -

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - -

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - -

(658) (670) (673) (229) (229) (229) (229) (229) (229) (229) (459) (459) -

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Transportation Cost Summary

Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (75,000) (75,000)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 75,000 75,000ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Variance - Teal + Nexus vs Nexus Only =

Page 62: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs. Teal

Case No: U -20210

Witness: E. P. Schiffer

Exhibit No: A-20

Page No: 30 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Variance - Teal + Nexus vs Nexus Only =

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - 0 (0) -

(1,840,380) (1,610,038) (1,726,400) (2,340,052) (2,390,631) (2,342,360) (2,452,630) (2,468,129) (2,389,666) (2,501,513) (259,293) (269,928) (22,591,019)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(1,149,037) (1,052,066) (1,133,886) - - - - - - - - - (3,334,990)

2,773,277 2,468,500 2,647,650 2,155,082 2,199,659 2,157,376 2,261,288 2,276,695 2,204,400 2,309,879 - - 23,453,806

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(216,140) (193,605) (212,635) (184,970) (190,972) (184,984) (191,342) (191,434) (185,266) (191,633) (259,293) (269,928) (2,472,203)

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -

(625,069) (624,675) (624,986) (627,266) (627,454) (627,266) (627,454) (627,454) (627,266) (627,454) (1,596,720) (1,597,095) (9,460,159)- - - - - - - - - - - - -- - - - - - - - - - - - -

(20,797) (19,328) (21,515) - - - - - - - - - (61,640)792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 1,585,469 1,585,469 11,098,281

- - - - - - - - - - - - -- - - - - - - - - - - - -

146,868 148,732 146,233 165,468 165,281 165,468 165,281 165,281 165,468 165,281 (11,251) (11,626) 1,576,483

- - - - - - - - - - -

- - - - - - - - - - -- - - - - - - - - - -

(2,465,449) (2,234,713) (2,351,386) (2,967,318) (3,018,085) (2,969,626) (3,080,083) (3,095,583) (3,016,932) (3,128,966) (28,328,142)- - - - - - - - - - -- - - - - - - - - - -

(1,169,834) (1,071,394) (1,155,401) - - - - - - - (3,396,629)3,566,012 3,261,234 3,440,385 2,947,816 2,992,394 2,950,110 3,054,022 3,069,429 2,997,134 3,102,614 31,381,149

- - - - - - - - - - -- - - - - - - - - - -

(69,272) (44,873) (66,402) (19,502) (25,692) (19,516) (26,061) (26,154) (19,798) (26,353) (343,622)

Page 63: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs. TEAL

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-20

Page No: 31 of 34Supply Basin Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19

Viking Great Lakes Emerson9/14/2018 0.1820 0.5290 (0.1190) (0.3010) (0.3310) (0.4050) (0.4260) (0.1920) (0.1900) (0.2400) 0.0700 0.0700 0.0700 0.0700 0.0700

NYMEX Henry Hub

9/14/2018 2.7380 3.6310 2.6390 2.6910 2.8210 2.8750 2.9960 2.8220 2.8950 2.766 2.939 3.029 3.114 3.078 2.97

MichCon city-gate9/14/2018 (0.0480) (0.2110) (0.1490) (0.1510) (0.1210) (0.2150) (0.1760) 0.0080 (0.0250) (0.1050) (0.1350) (0.1350) (0.1350) (0.1350) (0.1350)

Chicago city-gate9/14/2018 0.3320 0.5890 (0.1190) (0.2310) (0.2410) (0.1650) (0.2160) (0.0920) (0.1450) (0.1950) 0.0625 0.0625 0.0625 0.0625 0.0625

Vector/ANR-Alliance 0.3320 0.5890 (0.1190) (0.2310) (0.2410) (0.1650) (0.2160) (0.0920) (0.1450) (0.2050) 0.0725 0.0725 0.0725 0.0725 0.0725

Panhandle Field9/14/2018 (0.3380) (0.8210) (0.5690) (0.7310) (0.7710) (0.6650) (0.7560) (0.4820) (0.6750) (0.7550) (0.6050) (0.6050) (0.6050) (0.6050) (0.6050)

ANR SW Field9/14/2018 (0.1580) (0.7810) (0.4790) (0.7410) (0.7910) (0.6550) (0.7360) (0.4820) (0.6550) (0.7150) (0.5800) (0.5800) (0.5800) (0.5800) (0.5800)

ANR SE Transmission Pool

9/14/2018 (0.0780) (0.1010) (0.1190) (0.1210) (0.1310) (0.1750) (0.1860) (0.1120) (0.1150) (0.1550) (0.1350) (0.1350) (0.1350) (0.1350) (0.1350)

Alberta AECO C/N.I.T. 1.5425 1.6494 1.2480 1.1752 0.6069 0.6061 1.1651 1.06949/14/2018 (1.1955) (1.9816) (1.3910) (1.5158) (2.2141) (2.2689) (1.8309) (1.7526) (1.9350) (1.7900) (1.3550) (1.3550) (1.3550) (1.3550) (1.3550)

Dawn Basis 0.2620 0.4990 (0.0390) (0.0910) (0.1110) (0.1950) (0.1760) 0.0380 0.0050 (0.1050) 0.1200 0.1200 0.1200 0.1200 0.1200

9/14/2018Dawn Price 3.0000 4.1300 2.6000 2.6000 2.7100 2.6800 2.8200 2.8600 2.9000 4.00 4.00 4.00 4.00 4.00 4.00

Trunkline ELA Index Price 2.7100 3.6000 2.6100 2.6000 2.7300 2.7500 2.8500 2.7400 2.7900 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200Trunkline ELA Basis (0.0280) (0.0310) (0.0290) (0.0910) (0.0910) (0.1250) (0.1460) (0.1200) 0.8800 (0.120) (0.120) (0.120) (0.120) (0.120) (0.120)

9/14/2018

Trunkline Z1A Index Price 2.6100 3.5400 2.5100 2.5200 2.6400 2.6600 2.7600 2.6700 2.7300 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500Trunkline Z1A Basis (0.1280) (0.0910) (0.1290) (0.1710) (0.1810) (0.2150) (0.2360) (0.1520) (0.1650) (0.1900) (0.1750) (0.1750) (0.1750) (0.1750) (0.1750)

9/14/2018

DOM. South Point 2.2900 2.8900 2.1000 2.2400 2.3200 2.2200 2.3290 2.3340 2.5740 (0.4000) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600)Nexus PL (Sta.219) (0.3110) (0.4450) (0.3560) (0.2320) (0.2050) 0.00 (0.08) (0.08) (0.08) (0.08) (0.08)

S.P. Basis (0.4480) (0.7410) (0.5390) (0.4510) (0.5010) (0.6550) (0.6670) (0.4880) (0.3210)M2 Basis (0.4680) (0.6110) (0.5290) (0.4710) (0.4210) (0.4750) (0.8060) (0.4220) (0.4350) (0.34) (0.33) (0.33) (0.33) (0.33) (0.33)

Basis SpreadsAECO vs Emerson 1.3775 2.5106 1.2720 1.2148 1.8831 1.8639 1.4049 1.5606 1.7450 1.5500 1.4250 1.4250 1.4250 1.4250 1.4250

Dawn vs MCCG 0.3100 0.7100 0.1100 0.0600 0.0100 0.0200 - 0.0300 0.0300 - 0.2550 0.2550 0.2550 0.2550 0.2550

PEPL vs SW (0.1800) (0.0400) (0.0900) 0.0100 0.0200 (0.0100) (0.0200) - (0.0200) (0.0400) (0.0250) (0.0250) (0.0250) (0.0250) (0.0250)

Chicago vs Dawn 0.0700 0.0900 0.0800 0.1400 0.1300 0.0300 0.0400 0.1300 0.1500 0.1000 0.0475 0.0475 0.0475 0.0475 0.0475

DOM. SP Basis vs MCCG (0.40) (0.53) (0.39) (0.30) (0.38) (0.44) 2.51 2.33 2.60 (0.30) (0.23) (0.23) (0.23) (0.23) (0.23)NEXUS vs MCCG (0.1900) (0.2300) (0.18) (0.24) (0.18) 0.11 0.06 0.06 0.06 0.06 0.06

NEXUS vs M2 0.11 0.03 0.45 0.19 0.23 0.34 0.25 0.25 0.25 0.25 0.25

Blue = AmexrexGreen = ICE Offer

Yellow = Gas Supply

Page 64: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs. TEAL

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-20

Page No: 32 of 34Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20

(0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.1200) (0.1200) (0.1200) (0.1200) (0.1200) (0.4300) (0.4300) (0.4300) (0.4300) (0.4300)

2.662 2.628 2.658 2.69 2.692 2.672 2.688 2.736 2.856 2.95 2.91 2.804 2.516 2.48 2.506 2.535 2.543

(0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2950) (0.2950) (0.2950) (0.2950) (0.2950)

(0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.0325) (0.0325) (0.0325) (0.0325) (0.0325) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800)(0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.0125) (0.0125) (0.0125) (0.0125) (0.0125) (0.0600) (0.0600) (0.0600) (0.0600) (0.0600)

(0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.5100) (0.5100) (0.5100) (0.5100) (0.5100) (0.5850) (0.5850) (0.5850) (0.5850) (0.5850)

(0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.4850) (0.4850) (0.4850) (0.4850) (0.4850) (0.5050) (0.5050) (0.5050) (0.5050) (0.5050)

(0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1400) (0.1400) (0.1400) (0.1400) (0.1400) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250)

(1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.2850) (1.2850) (1.2850) (1.2850) (1.2850) (1.4600) (1.4600) (1.4600) (1.4600) (1.4600)

(0.2500) (0.2500) (0.2500) (0.2500) (0.2500) (0.2500) (0.2500) 0.0000 0.0000 0.0000 0.0000 0.0000 (0.2400) (0.2400) (0.2400) (0.2400) (0.2400)

4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200(0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120)

3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500(0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500)

(0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4350) (0.4350) (0.4350) (0.4350) (0.4350) (0.5300) (0.5300) (0.5300) (0.5300) (0.5300)(0.2100) (0.2100) (0.2100) (0.2100) (0.2100) (0.2100) (0.2100) (0.1550) (0.1550) (0.1550) (0.1550) (0.1550) (0.2500) (0.2500) (0.2500) (0.2500) (0.2500)

(0.51) (0.51) (0.51) (0.51) (0.51) (0.51) (0.51) (0.40) (0.40) (0.40) (0.40) (0.40) (0.57) (0.57) (0.57) (0.57) (0.57)

1.1550 1.1550 1.1550 1.1550 1.1550 1.1550 1.1550 (0.1200) 1.1650 1.1650 1.1650 1.1650

0.0150 0.0150 0.0150 0.0150 0.0150 0.0150 0.0150 0.2000 0.2000 0.2000 0.2000 0.2000

(0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0250) (0.0250) (0.0250) (0.0250) (0.0250) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800)

0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0125 0.0125 0.0125 0.0125 0.0125

(0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.24) (0.24) (0.24) (0.24) (0.24) (0.24) (0.24) (0.24) (0.24) (0.24)0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.050.30 0.30 0.30 0.30 0.30 0.30 0.30 0.24 0.24 0.24 0.24 0.24 0.32 0.32 0.32 0.32 0.32

Page 65: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs. TEAL

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-20

Page No: 33 of 34Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22

(0.4300) (0.4300) 0.0200 0.0200 0.0200 0.0200 0.0200 (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.0500) (0.0500) (0.0500)

2.527 2.543 2.596 2.722 2.823 2.788 2.701 2.446 2.414 2.442 2.472 2.484 2.481 2.505 2.567 2.7 2.8

(0.2950) (0.2950) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2900) (0.2900) (0.2900) (0.2900) (0.2900) (0.2900) (0.2900) (0.2200) (0.2200) (0.2200)

(0.0800) (0.0800) (0.0500) (0.0500) (0.0500) (0.0500) (0.0500) (0.3275) (0.3275) (0.3275) (0.3275) (0.3275) (0.3275) (0.3275) 0.02 0.02 0.02(0.0600) (0.0600) (0.0300) (0.0300) (0.0300) (0.0300) (0.0300) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) 0.0400 0.0400 0.0400

(0.5850) (0.5850) (0.4800) (0.4800) (0.4800) (0.4800) (0.4800) (0.5500) (0.5500) (0.5500) (0.5500) (0.5500) (0.5500) (0.5500) (0.5000) (0.5000) (0.5000)

(0.5050) (0.5050) (0.4300) (0.4300) (0.4300) (0.4300) (0.4300) (0.5000) (0.5000) (0.5000) (0.5000) (0.5000) (0.5000) (0.5000) (0.4500) (0.4500) (0.4500)

(0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250)

(1.4600) (1.4600) (1.1950) (1.1950) (1.1950) (1.1950) (1.1950) (1.2800) (1.2800) (1.2800) (1.2800) (1.2800) (1.2800) (1.2800) (1.2450) (1.2450) (1.2450)

(0.2400) (0.2400) 0.00 0.00 0.00 0.00 0.00 (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) 0.00 0.00 0.00

4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

(0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120)

(0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500)

(0.5300) (0.5300) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.6400) (0.6400) (0.6400) (0.6400) (0.6400) (0.6400) (0.6400) (0.5600) (0.5600) (0.5600)(0.2500) (0.2500) (0.1800) (0.1800) (0.1800) (0.1800) (0.1800) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.4600)

(0.57) (0.57) (0.43) (0.43) (0.43) (0.43) (0.43) (0.67) (0.67) (0.67) (0.67) (0.67) (0.67) (0.67) (0.53) (0.53) (0.56)

(0.0800) (0.0800) (0.0500) (0.0500) (0.0500) (0.0500) (0.0500)

(0.24) (0.24) (0.26) (0.26) (0.26) (0.26) (0.26) (0.35) (0.35) (0.35) (0.35) (0.35) (0.35) (0.35) (0.34) (0.34) (0.34)0.05 0.05 0.02 0.02 0.02 0.02 0.02 (0.07) (0.07) (0.07) (0.07) (0.07) (0.07) (0.07) (0.14) (0.14) (0.24)0.32 0.32 0.25 0.25 0.25 0.25 0.25 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.17 0.17 0.10

Page 66: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs. TEAL

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-20

Page No: 34 of 34Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22

(0.0500) (0.0500) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000) (0.2000)

2.766 2.694 2.439 2.416 2.441 2.468 2.481 2.482 2.509

(0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200) (0.2200)

0.02 0.02 (0.31) (0.31) (0.31) (0.31) (0.31) (0.31) (0.31)0.0400 0.0400 (0.2900) (0.2900) (0.2900) (0.2900) (0.2900) (0.2900) (0.2900)

(0.5000) (0.5000) 0.5000 0.5000 0.5000 0.5000 0.5000 0.5000 0.5000

(0.4500) (0.4500) 0.5500 0.5500 0.5500 0.5500 0.5500 0.5500 0.5500

(0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250) (0.1250)

(1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450)

0.00 0.00 -0.22 -0.22 -0.22 -0.22 -0.22 -0.22 -0.22

4.00 4.00

(0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120) (0.120)

(0.1500) (0.1500) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800)

(0.5600) (0.5600) (0.6850) (0.6850) (0.6850) (0.6850) (0.6850) (0.6850) (0.6850)(0.4600) (0.4600) (0.5600) (0.5600) (0.5600) (0.5600) (0.5600) (0.5600) (0.5600)

(0.56) (0.56) (0.69) (0.69) (0.69) (0.69) (0.69) (0.69) (0.69)

(0.34) (0.34) (0.47) (0.47) (0.47) (0.47) (0.47) (0.47) (0.47)(0.24) (0.24) (0.34) (0.34) (0.34) (0.34) (0.34) (0.34) (0.34)0.10 0.10 0.13 0.13 0.13 0.13 0.13 0.13 0.13

Page 67: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 1 of 34

Variance - Teal + Nexus vs Nexus Only - by Year by PipelineN18O22 = (4,349,534)

Nexus Only Capacity SummaryDTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 48,613 22,431 1,615 172,817 198,914 200,544 198,197 210,633 233,718 20,742 54,506 1,613 41,565,722

Great Lakes Total Purchase Receipts (Dth) 30,850 30,849 30,719 30,592 30,752 30,835 31,249 30,869 30,699 30,620 30,620 30,620 11,232,189

ANR Alliance Purchase Receipts (Dth) - - 73,865 50,408 50,408 50,400 50,408 50,408 50,408 50,408 - - 13,076,944

Nexus Total Purchase Receipts (Dth) - - - - - - - - - - - 52,756 1,635,435

Viking/ANR Total Purchase Receipts (Dth) 21,188 21,442 21,442 21,355 21,355 21,355 21,171 21,171 21,171 21,171 21,355 21,355 7,772,008

Vector Total Purchase Receipts (Dth) - - - 10,028 10,023 10,050 10,049 10,077 10,131 10,089 10,200 10,200 2,775,820

PEPL Total Purchase Receipts (Dth) 130,775 130,780 130,780 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,324,536

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 126,200 126,201 126,231 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 33,967,974

ANR/SW N17N18 Only Total Purchase Receipts (Dth) - 31 1 - - - - - - - - - 899

146,351,526

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 81,000 81,000 81,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL - - - - - - - - - 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000

NEXUS + Teal

ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR SW N17M18 Only 44,000 44,000 44,000 - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 255,390 255,390 255,390 255,390 255,390 255,390 330,390 400,390 400,390

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 68: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 2 of 34

Variance - Teal + Nexus vs Nexus Only - by Year by PipelineN18O22 = (4,349,534)

Nexus Only Capacity Summary

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandle

NEXUS + Teal

ANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,485 4,585,013 144,700 113,822,263

3,085,058 2,737,647 3,043,538 2,334,644 2,435,848 2,365,076 2,466,095 2,447,584 2,371,509 2,419,617 2,918,536 3,017,549 31,642,699

- - 5,805,069 3,920,189 4,057,625 3,930,285 4,063,746 4,062,432 3,932,650 4,003,529 - - 33,775,524

- - - - - - - - - - - 4,657,229 4,657,229

1,972,716 1,833,119 1,991,963 1,783,854 1,843,797 1,784,226 1,828,819 1,828,997 1,770,212 1,829,414 2,089,484 2,159,137 22,715,737

- - - 789,385 826,019 808,245 837,564 838,134 817,626 809,685 932,535 963,620 7,622,811

12,223,846 11,264,413 12,022,149 5,138,279 5,318,688 5,163,339 5,338,498 5,348,911 5,165,059 5,316,097 10,580,398 11,053,096 93,932,772

-

8,537,123 7,801,467 8,384,726 6,248,565 6,464,327 6,272,758 6,486,050 6,493,760 6,275,917 6,467,545 6,969,737 7,214,936 83,616,911

3,620,132 3,612,575 3,033,744 10,266,450

33,489,295 29,392,942 34,405,884 33,680,298 37,577,488 36,381,151 38,051,646 39,197,054 40,056,301 22,534,370 28,075,703 29,210,267 402,052,397

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888170,632 170,632 197,539 112,900 113,490 112,897 113,490 113,490 112,900 304,740 286,450 286,450 2,095,610

- - - - - - - - - 1,585,470 1,585,470 1,593,491 4,764,431249,186 247,887 249,446 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,033,69285,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,560 85,573 727,495

1,796,193 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,319

-

936,962 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,667417,559 414,728 417,579 1,249,866

3,888,142 3,863,182 3,912,751 2,510,424 2,516,552 2,510,421 2,516,552 2,516,552 2,510,424 4,293,272 5,165,036 5,181,661 41,384,968

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,485 4,585,013 144,700 113,822,263

3,317,502 2,971,126 3,273,397 2,562,262 2,663,795 2,592,694 2,694,042 2,675,531 2,599,126 2,647,564 3,146,378 3,246,171 34,389,588170,632 170,632 6,002,607 4,033,089 4,171,115 4,043,182 4,177,236 4,175,922 4,045,550 4,308,269 286,450 286,450 35,871,135

- - - - - - - - - 1,585,470 1,585,470 6,250,720 9,421,6602,221,901 2,081,006 2,241,410 2,037,695 2,098,158 2,038,067 2,083,181 2,083,359 2,024,053 2,083,776 2,343,325 2,413,499 25,749,429

85,166 85,166 85,166 832,358 869,005 851,218 880,550 881,120 860,599 852,671 1,018,095 1,049,193 8,350,30614,020,039 13,044,263 13,818,349 6,076,249 6,259,492 6,101,309 6,279,302 6,289,715 6,103,029 6,256,901 12,371,148 12,849,296 109,469,091

- - - - - - - - - - - - -9,474,085 8,732,908 9,321,689 7,183,687 7,401,289 7,207,880 7,423,013 7,430,722 7,211,039 7,404,508 7,904,859 8,151,899 94,847,5794,037,690 4,027,302 3,451,323 - - - - - - - - - 11,516,316

37,377,436 33,256,124 38,318,635 36,190,721 40,094,040 38,891,572 40,568,198 41,713,606 42,566,725 26,827,642 33,240,739 34,391,928 443,437,365

Page 69: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 3 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 54,374 54,846 54,864 101,667 101,613 101,667 101,613 101,613 101,667 20,967 58,903 58,904 27,765,157

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 50,408 - - 10,787,378

Nexus Total Purchase Receipts (Dth) - - - 65,100 65,153 65,100 65,153 65,153 65,100 - - - 11,918,226

Viking/ANR Total Purchase Receipts (Dth) 21,343 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,794,251

Vector Total Purchase Receipts (Dth) 10,200 10,200 10,200 10,089 10,089 10,089 10,089 10,089 10,089 10,089 7,000 7,000 3,503,999

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) -

137,290,542Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal - - - - - - - - - - - -ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 70: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 4 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

5,021,372 4,519,525 4,821,720 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 1,563,482 4,481,329 4,849,919 69,835,167

3,019,182 2,726,378 3,016,416 2,186,762 2,257,104 2,186,472 2,261,754 2,261,904 2,187,488 2,273,694 2,600,623 2,692,154 29,669,930

- - - 3,433,465 3,547,273 3,433,392 3,548,442 3,548,480 3,433,648 3,665,741 - - 24,610,441

- - - 4,788,726 4,883,766 4,780,914 5,008,990 5,013,030 4,808,256 - - - 29,283,683

2,157,937 1,950,190 2,159,135 1,570,525 1,622,080 1,570,434 1,623,531 1,623,578 1,570,751 1,623,484 1,847,714 1,917,215 21,236,574

963,620 870,366 963,620 657,298 679,114 657,287 679,285 679,290 657,324 679,279 597,450 617,365 8,701,297

11,166,447 10,042,462 10,974,417 4,131,991 4,266,797 4,131,657 4,272,134 4,272,306 4,132,824 4,271,962 9,501,940 9,972,000 81,136,939

-

7,227,096 6,523,048 7,206,496 5,673,859 5,859,600 5,673,473 5,865,778 5,865,977 5,674,824 5,865,579 6,214,278 6,499,595 74,149,603

-

29,555,654 26,631,969 29,141,803 29,740,657 30,571,127 29,722,329 30,864,673 30,874,143 29,786,476 19,943,221 25,243,334 26,548,248 338,623,635

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 304,740 286,450 286,450 3,563,660

-254,353 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,68785,573 85,534 85,573 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,437 85,446 728,426

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,3261,585,470 1,585,470 1,585,470 1,595,048 1,595,376 1,595,048 1,595,376 1,595,376 1,595,048 1,585,470 1,585,470 1,585,470 19,084,092

936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668-

5,177,452 5,155,022 5,174,876 4,296,722 4,303,178 4,296,722 4,303,178 4,303,178 4,296,722 4,293,272 5,164,912 5,173,512 55,938,747

5,021,372 4,519,525 4,821,720 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 1,563,482 4,481,329 4,849,919 69,835,167

3,251,625 2,959,857 3,246,274 2,414,380 2,485,051 2,414,089 2,489,702 2,489,852 2,415,106 2,501,642 2,828,466 2,920,776 32,416,819286,450 286,450 286,450 3,737,615 3,852,013 3,737,542 3,853,182 3,853,220 3,737,798 3,970,481 286,450 286,450 28,174,101

- - - 4,788,726 4,883,766 4,780,914 5,008,990 5,013,030 4,808,256 - - - 29,283,6832,412,290 2,202,989 2,413,497 1,824,366 1,876,442 1,824,275 1,877,893 1,877,940 1,824,592 1,877,846 2,101,555 2,171,577 24,285,2611,049,193 955,900 1,049,193 700,271 722,100 700,260 722,271 722,276 700,297 722,265 682,887 702,811 9,429,723

12,962,647 11,822,312 12,770,617 5,069,961 5,207,601 5,069,627 5,212,938 5,213,110 5,070,794 5,212,766 11,292,690 11,768,200 96,673,2651,585,470 1,585,470 1,585,470 1,595,048 1,595,376 1,595,048 1,595,376 1,595,376 1,595,048 1,585,470 1,585,470 1,585,470 19,084,0928,164,058 7,454,489 8,143,459 6,608,981 6,796,562 6,608,595 6,802,741 6,802,940 6,609,946 6,802,542 7,149,400 7,436,557 85,380,270

- - - - - - - - - - - - -

34,733,106 31,786,991 34,316,680 34,037,379 34,874,304 34,019,052 35,167,851 35,177,320 34,083,198 24,236,493 30,408,247 31,721,760 394,562,381

Page 71: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 5 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 59,204 58,902 1,613 101,667 101,613 101,667 101,613 101,613 101,667 6,521 60,733 1,613 24,267,622

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,206,791

ANR Alliance Purchase Receipts (Dth) - - - 47,882 37,855 37,801 37,855 37,855 37,801 - - - 7,224,983

Nexus Total Purchase Receipts (Dth) - - 58,565 76,462 76,462 76,462 76,462 76,462 76,462 76,462 - 60,310 20,048,001

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,806,525

Vector Total Purchase Receipts (Dth) 7,000 7,000 7,000 - 10,089 10,089 10,089 10,089 10,089 - - - 2,180,584

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,467,951

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,090,540

ANR/SE Total Purchase Receipts (Dth) -

137,292,997

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

Page 72: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 6 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

5,047,138 4,629,079 130,200 7,267,235 7,170,660 6,568,480 7,015,365 7,048,440 6,712,745 455,510 4,188,230 126,210 56,359,292

2,695,967 2,520,522 2,690,043 1,884,969 1,927,971 1,879,653 1,958,403 1,962,907 1,890,976 1,962,907 2,463,324 2,556,830 26,394,474

- - - 3,527,958 2,839,860 2,773,801 2,904,402 2,913,790 2,797,615 - - - 17,757,428

- - 4,570,047 5,275,650 5,233,909 5,059,339 5,147,866 5,179,392 4,739,804 5,054,239 - 4,590,434 44,850,678

1,897,601 1,796,880 1,913,767 1,293,403 1,336,119 1,293,296 1,336,729 1,336,819 1,293,523 1,336,819 1,666,676 1,731,424 18,233,057

617,365 577,535 617,365 - 756,860 740,315 774,062 776,564 746,671 - - - 5,606,736

10,092,108 9,393,192 9,905,558 4,012,786 4,144,005 4,012,103 4,147,887 4,148,452 4,013,538 4,148,452 8,531,870 9,401,120 75,951,071

-

6,560,831 6,113,175 6,465,719 5,024,500 5,117,753 5,004,546 5,231,161 5,247,656 5,046,450 5,247,656 5,508,315 6,022,441 66,590,204

-

26,911,011 25,030,383 26,292,699 28,286,502 28,527,138 27,331,533 28,515,875 28,614,021 27,241,322 18,205,583 22,358,415 24,428,459 311,742,942

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 233,387 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,790286,450 286,450 286,450 303,263 300,185 299,723 300,185 300,185 299,723 286,450 286,450 286,450 3,521,964

1,585,470 1,585,470 1,594,374 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,597,095 1,585,470 1,594,639 19,123,963254,131 253,320 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,98685,446 85,428 85,446 42,583 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,721

1,796,200 1,785,300 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,541,776-

936,963 933,281 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,232,508-

5,177,103 5,162,636 5,183,653 4,297,117 4,300,342 4,293,967 4,300,342 4,300,342 4,293,967 4,286,204 5,164,634 5,182,402 55,942,709

5,047,138 4,629,079 130,200 7,267,235 7,170,660 6,568,480 7,015,365 7,048,440 6,712,745 455,510 4,188,230 126,210 56,359,292

2,928,410 2,753,909 2,919,902 2,112,587 2,155,919 2,107,271 2,186,351 2,190,855 2,118,594 2,190,855 2,691,160 2,785,452 29,141,264286,450 286,450 286,450 3,831,221 3,140,045 3,073,524 3,204,588 3,213,976 3,097,338 286,450 286,450 286,450 21,279,392

1,585,470 1,585,470 6,164,421 6,872,370 6,831,004 6,656,059 6,744,961 6,776,487 6,336,524 6,651,334 1,585,470 6,185,073 63,974,6412,151,733 2,050,200 2,168,129 1,547,244 1,590,481 1,547,137 1,591,091 1,591,181 1,547,364 1,591,181 1,920,517 1,985,786 21,282,044

702,811 662,963 702,811 42,583 799,846 783,288 817,048 819,550 789,644 42,583 85,166 85,166 6,333,45711,888,308 11,178,492 11,701,758 4,950,756 5,084,809 4,950,073 5,088,691 5,089,256 4,951,508 5,089,256 10,322,620 11,197,320 91,492,847

- - - - - - - - - - - - -7,497,794 7,046,456 7,402,682 5,959,622 6,054,716 5,939,668 6,168,123 6,184,619 5,981,572 6,184,619 6,443,437 6,959,404 77,822,713

- - - - - - - - - - - - -32,088,114 30,193,019 31,476,352 32,583,618 32,827,480 31,625,500 32,816,218 32,914,363 31,535,289 22,491,787 27,523,050 29,610,860 367,685,651

Page 73: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 7 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 61,069 60,728 60,784 90,134 90,134 101,667 101,613 101,613 101,667 1,613 61,435 1,613 25,319,071

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 50,408 38,836 38,836 38,781 5,826 - - 8,339,015

Nexus Total Purchase Receipts (Dth) - - - 76,462 76,462 64,704 76,462 76,462 76,462 76,462 - 60,967 17,900,136

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

136,711,170

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 74: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 8 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

4,981,455 4,450,778 4,691,926 6,273,049 6,195,191 6,393,105 6,838,020 6,884,010 6,592,880 111,105 4,199,941 125,610 57,737,071

2,565,999 2,314,807 2,554,957 1,830,381 1,859,785 1,826,707 1,917,592 1,929,362 1,863,726 1,949,391 2,245,033 2,446,966 25,304,705

- - - 3,463,504 3,347,994 3,132,019 2,637,269 2,651,836 2,559,104 400,168 - - 18,191,894

- - - 4,784,993 4,868,642 4,041,439 5,006,121 5,034,565 4,865,278 5,084,342 - 4,561,874 38,247,254

1,713,486 1,568,232 1,729,913 1,276,568 1,297,075 1,274,005 1,337,391 1,345,600 1,299,824 1,359,569 1,565,759 1,706,594 17,474,016

- - - 693,190 670,072 626,846 685,115 688,899 665,738 - - - 4,029,861

9,714,826 8,682,299 9,163,608 3,912,867 3,849,140 3,794,617 4,184,692 4,182,159 4,013,144 4,118,847 8,203,812 9,201,705 73,021,716

-

6,287,288 5,634,845 5,944,348 4,938,302 4,882,198 4,828,792 5,171,470 5,202,054 4,940,028 5,139,357 5,226,875 5,847,373 64,042,931

-

25,263,054 22,650,961 24,084,752 27,172,853 26,970,097 25,917,530 27,777,670 27,918,486 26,799,723 18,162,779 21,441,420 23,890,122 298,049,447

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

259,727 259,788 257,373 254,941 255,462 254,941 255,462 255,462 254,941 255,462 255,159 256,136 3,074,853286,450 286,450 286,450 304,150 304,740 304,150 300,541 300,541 300,067 288,564 286,450 286,450 3,535,003

1,585,470 1,585,470 1,585,470 1,596,720 1,597,095 1,594,990 1,597,095 1,597,095 1,596,720 1,597,095 1,585,470 1,594,739 19,113,429226,847 225,859 226,847 226,518 226,847 226,518 226,847 226,847 226,518 226,847 226,518 226,847 2,719,86285,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,290

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326-

936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668-

5,176,824 5,154,023 5,174,469 4,298,394 4,304,897 4,296,664 4,300,698 4,300,698 4,294,311 4,288,318 5,164,634 5,182,502 55,936,432

4,981,455 4,450,778 4,691,926 6,273,049 6,195,191 6,393,105 6,838,020 6,884,010 6,592,880 111,105 4,199,941 125,610 57,737,071

2,825,726 2,574,595 2,812,329 2,085,322 2,115,247 2,081,648 2,173,054 2,184,824 2,118,667 2,204,853 2,500,191 2,703,102 28,379,559286,450 286,450 286,450 3,767,654 3,652,734 3,436,169 2,937,810 2,952,377 2,859,172 688,732 286,450 286,450 21,726,898

1,585,470 1,585,470 1,585,470 6,381,713 6,465,737 5,636,429 6,603,216 6,631,660 6,461,998 6,681,437 1,585,470 6,156,613 57,360,6831,940,333 1,794,091 1,956,760 1,503,086 1,523,922 1,500,523 1,564,239 1,572,448 1,526,341 1,586,416 1,792,277 1,933,442 20,193,878

85,166 85,166 85,166 736,163 713,058 669,819 728,101 731,885 708,711 42,583 85,166 85,166 4,756,15111,511,026 10,462,149 10,959,808 4,850,837 4,789,944 4,732,587 5,125,496 5,122,963 4,951,114 5,059,651 9,994,562 10,997,905 88,558,042

- - - - - - - - - - - - -7,224,251 6,566,286 6,881,311 5,873,424 5,819,161 5,763,914 6,108,433 6,139,017 5,875,150 6,076,320 6,161,997 6,784,336 75,273,598

- - - - - - - - - - - - -30,439,878 27,804,984 29,259,221 31,471,247 31,274,994 30,214,194 32,078,368 32,219,184 31,094,034 22,451,097 26,606,055 29,072,623 353,985,879

Page 75: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 9 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 1,613 1,786 1,613 90,567 90,567 101,667 101,613 101,613 101,667 1,613 101,667 1,613 21,224,606

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Purchase Receipts (Dth) - - - 50,408 50,408 39,218 39,273 39,273 39,218 6,615 - - 8,067,954

Nexus Total Purchase Receipts (Dth) 60,775 60,321 60,234 76,462 76,462 76,462 76,462 76,462 76,462 76,462 76,462 76,462 26,467,326

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 8,323 113,103 30,106,935

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth) 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 29,812,862

ANR/SE Total Purchase Receipts (Dth) -

136,487,271

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + TealANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 76: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 10 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

130,935 130,295 124,650 6,296,421 6,242,950 6,402,560 6,838,965 6,887,790 6,608,740 111,520 6,915,570 125,310 46,815,705

2,543,026 2,267,434 2,441,461 1,851,325 1,889,590 1,853,162 1,942,461 1,955,371 1,892,294 1,981,949 2,265,701 2,475,917 25,359,691

- - - 3,460,934 3,358,932 2,441,222 2,668,159 2,684,108 2,594,997 456,179 - - 17,664,532

-

1,748,253 1,581,383 1,702,754 1,291,175 1,317,862 1,292,456 1,354,736 1,363,739 1,319,748 1,382,276 1,580,174 1,726,785 17,661,341

- - - 692,676 672,261 627,996 685,428 689,525 667,554 - - - 4,035,440

9,571,023 8,538,490 8,980,114 3,944,318 3,898,523 3,837,301 4,225,211 4,224,789 4,061,751 4,174,984 531,286 8,120,311 64,108,100

4,674,640 4,170,303 4,392,521 4,780,864 4,772,644 4,610,659 4,686,602 4,727,134 4,367,281 4,680,202 5,071,037 5,673,130 56,607,017

6,148,074 5,498,897 5,746,744 4,902,950 4,869,388 4,808,610 5,142,343 5,175,260 4,924,268 5,130,696 5,253,108 5,893,096 63,493,432

-

24,815,950 22,186,800 23,388,244 27,220,661 27,022,150 25,873,968 27,543,905 27,707,715 26,436,634 17,917,805 21,616,875 24,014,549 295,745,257

Jan-20 Feb-20 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

232,444 232,848 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,250286,450 286,450 286,450 304,150 304,740 300,221 300,700 300,700 300,221 288,850 286,450 286,450 3,531,831

1,594,710 1,593,754 1,594,628 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,597,095 1,596,720 1,597,095 19,155,446254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,46585,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,290

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,637,644 1,773,210 15,360,230-

936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668-

5,186,064 5,162,307 5,183,627 4,298,394 4,304,897 4,294,465 4,300,856 4,300,856 4,294,465 4,288,604 5,022,779 5,161,867 55,799,180

130,935 130,295 124,650 6,296,421 6,242,950 6,402,560 6,838,965 6,887,790 6,608,740 111,520 6,915,570 125,310 46,815,705

2,775,470 2,500,282 2,671,319 2,078,943 2,117,538 2,080,780 2,170,409 2,183,318 2,119,912 2,209,896 2,493,536 2,704,539 28,105,941286,450 286,450 286,450 3,765,084 3,663,672 2,741,443 2,968,859 2,984,807 2,895,218 745,029 286,450 286,450 21,196,362

1,594,710 1,593,754 1,594,628 1,596,720 1,597,095 1,596,720 1,597,095 1,597,095 1,596,720 1,597,095 1,596,720 1,597,095 19,155,4462,002,384 1,834,182 1,957,116 1,545,016 1,572,224 1,546,297 1,609,098 1,618,101 1,573,589 1,636,638 1,834,015 1,981,147 20,709,806

85,166 85,166 85,166 735,649 715,247 670,969 728,414 732,511 710,527 42,583 85,166 85,166 4,761,73011,367,223 10,318,340 10,776,314 4,882,288 4,839,327 4,775,271 5,166,015 5,165,593 4,999,721 5,115,788 2,168,930 9,893,521 79,468,3304,674,640 4,170,303 4,392,521 4,780,864 4,772,644 4,610,659 4,686,602 4,727,134 4,367,281 4,680,202 5,071,037 5,673,130 56,607,0177,085,036 6,430,337 6,683,706 5,838,072 5,806,351 5,743,732 6,079,306 6,112,222 5,859,390 6,067,658 6,188,230 6,830,059 74,724,100

- - - - - - - - - - - - -30,002,013 27,349,107 28,571,870 31,519,055 31,327,047 30,168,433 31,844,761 32,008,572 30,731,099 22,206,409 26,639,654 29,176,417 351,544,437

Page 77: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 11 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Nexus + Teal Capacity Summary

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 48,613 22,431 1,615 172,817 198,914 200,544 198,197 210,633 233,718 20,742 16,275 16,138 40,869,066

Great Lakes Total Purchase Receipts (Dth) 30,850 30,849 30,719 30,592 30,752 30,835 31,249 30,869 30,699 30,620 30,620 30,620 11,232,189

ANR Alliance Total Purchase Receipts (Dth) - - 73,865 50,408 50,408 50,400 50,408 50,408 50,408 50,408 - - 13,076,944

Nexus Total Purchase Receipts (Dth) - 0 - - - - - - - - - - 0

Viking/ANR Total Purchase Receipts (Dth) 21,188 21,442 21,442 21,355 21,355 21,355 21,171 21,171 21,171 21,171 21,355 21,355 7,772,008

Vector Total Purchase Receipts (Dth) - - - 10,028 10,023 10,050 10,049 10,077 10,131 10,089 10,200 10,200 2,775,820

PEPL Total Purchase Receipts (Dth) 130,775 130,780 130,780 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,324,536

NEXUS + Teal Total Purchase Receipts (Dth) - - - - - - - - - - 38,231 38,231 2,332,091

ANR/SW Total Purchase Receipts (Dth) - 31 1 - - - - - - - - - 899

ANR/SW N17N18 Only Total Purchase Receipts (Dth) 126,200 126,201 126,231 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 33,967,974

146,351,526

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 81,000 81,000 81,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL - - - - - - - - - - 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal - - - - - - - - - - 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR SW N17M18 Only 44,000 44,000 44,000 - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 255,390 255,390 255,390 255,390 255,390 255,390 255,390 400,390 400,390

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 78: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 12 of 34

Nexus + Teal Capacity Summary

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,485 1,369,021 1,447,793 111,909,363

3,085,058 2,737,647 3,043,538 2,334,644 2,435,848 2,365,076 2,466,095 2,447,584 2,371,509 2,419,617 2,918,536 3,017,549 31,642,699

- - 5,805,069 3,920,189 4,057,625 3,930,285 4,063,746 4,062,432 3,932,650 4,003,529 - - 33,775,524

- - - - - - - - - - - - -

1,972,716 1,833,119 1,991,963 1,783,854 1,843,797 1,784,226 1,828,819 1,828,997 1,770,212 1,829,414 2,089,484 2,159,137 22,715,737

- - - 789,385 826,019 808,245 837,564 838,134 817,626 809,685 932,535 963,620 7,622,811

12,223,846 11,264,413 12,022,149 5,138,279 5,318,688 5,163,339 5,338,498 5,348,911 5,165,059 5,316,097 10,580,398 11,053,096 93,932,772

- - - - - - - - - - 2,935,797 3,122,663 6,058,460

8,537,123 7,801,467 8,384,726 6,248,565 6,464,327 6,272,758 6,486,050 6,493,760 6,275,917 6,467,545 6,969,737 7,214,936 83,616,911

3,620,132 3,612,575 3,033,744 - - - - - - - - - 10,266,450

33,489,295 29,392,942 34,405,884 33,680,298 37,577,488 36,381,151 38,051,646 39,197,054 40,056,301 22,534,370 27,795,507 28,978,794 401,540,729

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888170,632 170,632 197,539 112,900 113,490 112,897 113,490 113,490 112,900 304,740 286,450 286,450 2,095,610

- - - - - - - - - - 792,734 792,734 1,585,469249,186 247,887 249,446 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,033,69285,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,560 85,573 727,495

1,796,193 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,319- - - - - - - - - - 969,454 969,641 1,939,095

936,962 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,667417,559 414,728 417,579 - - - - - - - - - 1,249,866

3,888,142 3,863,182 3,912,751 2,510,424 2,516,552 2,510,421 2,516,552 2,516,552 2,510,424 2,707,802 5,341,754 5,350,545 40,145,101

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

4,050,420 2,143,721 124,694 13,465,383 16,631,184 16,057,222 17,030,874 18,177,238 19,723,329 1,688,485 1,369,021 1,447,793 111,909,363

3,317,502 2,971,126 3,273,397 2,562,262 2,663,795 2,592,694 2,694,042 2,675,531 2,599,126 2,647,564 3,146,378 3,246,171 34,389,588170,632 170,632 6,002,607 4,033,089 4,171,115 4,043,182 4,177,236 4,175,922 4,045,550 4,308,269 286,450 286,450 35,871,135

- - - - - - - - - - 792,734 792,734 1,585,4692,221,901 2,081,006 2,241,410 2,037,695 2,098,158 2,038,067 2,083,181 2,083,359 2,024,053 2,083,776 2,343,325 2,413,499 25,749,429

85,166 85,166 85,166 832,358 869,005 851,218 880,550 881,120 860,599 852,671 1,018,095 1,049,193 8,350,30614,020,039 13,044,263 13,818,349 6,076,249 6,259,492 6,101,309 6,279,302 6,289,715 6,103,029 6,256,901 12,371,148 12,849,296 109,469,091

- - - - - - - - - - 3,905,251 4,092,304 7,997,5559,474,085 8,732,908 9,321,689 7,183,687 7,401,289 7,207,880 7,423,013 7,430,722 7,211,039 7,404,508 7,904,859 8,151,899 94,847,5794,037,690 4,027,302 3,451,323 - - - - - - - - - 11,516,316

37,377,436 33,256,124 38,318,635 36,190,721 40,094,040 38,891,572 40,568,198 41,713,606 42,566,725 25,242,172 33,137,262 34,329,339 441,685,830

Page 79: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 13 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 16,143 16,615 16,633 101,667 101,613 101,667 101,613 101,613 101,667 4,613 20,672 20,673 21,485,286

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 50,408 50,408 50,408 50,408 28,353 - - 10,103,666

Nexus Total Purchase Receipts (Dth) - - - 27,228 27,282 27,228 27,282 27,282 27,228 - - - 4,987,791

Viking/ANR Total Purchase Receipts (Dth) 21,343 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,794,251

Vector Total Purchase Receipts (Dth) 10,200 10,200 10,200 10,089 10,089 10,089 10,089 10,089 10,089 10,089 7,000 7,000 3,503,999

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,337,034

Nexus +Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) -

137,350,842Transportation Cost Summary

Company Total Transport Capacity:Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 80: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 14 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

1,490,776 1,369,138 1,461,788 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 335,050 1,572,714 1,702,130 52,509,417

3,019,182 2,726,378 3,016,416 2,186,762 2,257,104 2,186,472 2,261,754 2,261,904 2,187,488 2,273,694 2,600,623 2,692,154 29,669,930

- - - 3,433,465 3,547,273 3,433,392 3,548,442 3,548,480 3,433,648 2,031,329 - - 22,976,029

- - - 2,002,892 2,045,040 1,999,624 2,097,477 2,099,169 2,011,060 - - - 12,255,262

2,157,937 1,950,190 2,159,135 1,570,525 1,622,080 1,570,434 1,623,531 1,623,578 1,570,751 1,623,484 1,847,714 1,917,215 21,236,574

963,620 870,366 963,620 657,298 679,114 657,287 679,285 679,290 657,324 679,279 597,450 617,365 8,701,297

11,166,447 10,042,462 10,974,417 4,131,991 4,266,797 4,131,657 4,272,134 4,272,306 4,132,824 4,271,962 9,501,940 9,972,000 81,136,939

3,297,119 2,952,780 3,091,138 2,570,271 2,477,343 2,434,589 2,532,927 2,529,371 2,330,906 2,447,951 2,536,780 2,824,002 32,025,174

7,227,096 6,523,048 7,206,496 5,673,859 5,859,600 5,673,473 5,865,778 5,865,977 5,674,824 5,865,579 6,214,278 6,499,595 74,149,603

-

29,322,177 26,434,361 28,873,009 29,525,093 30,209,744 29,375,628 30,486,087 30,489,653 29,320,186 19,528,328 24,871,500 26,224,462 334,660,226

232,444 233,479 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,843 228,622 2,746,888286,450 286,450 286,450 304,150 304,740 304,150 304,740 304,740 304,150 296,738 286,450 286,450 3,555,658792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813254,353 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,68785,573 85,534 85,573 42,973 42,986 42,973 42,986 42,986 42,973 42,986 85,437 85,446 728,426

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,536,326969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

-5,354,358 5,331,365 5,351,782 4,463,862 4,470,178 4,463,862 4,470,178 4,470,178 4,463,862 4,462,175 5,341,630 5,350,418 57,993,848

1,490,776 1,369,138 1,461,788 7,298,031 7,455,394 7,288,699 7,604,759 7,609,577 7,321,361 335,050 1,572,714 1,702,130 52,509,417

3,251,625 2,959,857 3,246,274 2,414,380 2,485,051 2,414,089 2,489,702 2,489,852 2,415,106 2,501,642 2,828,466 2,920,776 32,416,819286,450 286,450 286,450 3,737,615 3,852,013 3,737,542 3,853,182 3,853,220 3,737,798 2,328,067 286,450 286,450 26,531,687792,734 792,734 792,734 2,795,626 2,837,775 2,792,359 2,890,212 2,891,903 2,803,794 792,734 792,734 792,734 21,768,075

2,412,290 2,202,989 2,413,497 1,824,366 1,876,442 1,824,275 1,877,893 1,877,940 1,824,592 1,877,846 2,101,555 2,171,577 24,285,2611,049,193 955,900 1,049,193 700,271 722,100 700,260 722,271 722,276 700,297 722,265 682,887 702,811 9,429,723

12,962,647 11,822,312 12,770,617 5,069,961 5,207,601 5,069,627 5,212,938 5,213,110 5,070,794 5,212,766 11,292,690 11,768,200 96,673,2654,266,760 3,921,858 4,060,779 3,539,724 3,446,984 3,404,043 3,502,568 3,499,012 3,300,360 3,417,592 3,506,234 3,793,643 43,659,5578,164,058 7,454,489 8,143,459 6,608,981 6,796,562 6,608,595 6,802,741 6,802,940 6,609,946 6,802,542 7,149,400 7,436,557 85,380,270

- - - - - - - - - - - - -

34,676,535 31,765,726 34,224,791 33,988,955 34,679,922 33,839,490 34,956,264 34,959,830 33,784,048 23,990,503 30,213,130 31,574,879 392,654,074

Page 81: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 15 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 21,704 21,402 21,558 101,667 101,613 101,667 101,613 101,613 101,667 44,021 23,233 60,769 24,507,289

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,206,791

ANR Alliance Total Purchase Receipts (Dth) - - - 47,882 37,855 37,801 37,855 37,855 37,801 - - - 7,224,983

Nexus Total Purchase Receipts (Dth) - - - 38,002 38,002 38,002 38,002 38,002 38,002 - 0 - 6,954,297

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,806,525

Vector Total Purchase Receipts (Dth) 7,000 7,000 7,000 - 10,089 10,089 10,089 10,089 10,089 - - - 2,180,584

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 130,917 130,917 34,467,951

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - 12,807,387

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,090,540

ANR/SE Total Purchase Receipts (Dth) -

137,246,348

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Company Total Transport Capacity:Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

Page 82: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 16 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SETotal

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

1,850,263 1,681,954 1,740,288 7,267,235 7,170,660 6,568,480 7,015,365 7,048,440 6,712,745 3,074,971 1,602,192 4,755,224 56,487,818

2,695,967 2,520,522 2,690,043 1,884,969 1,927,971 1,879,653 1,958,403 1,962,907 1,890,976 1,962,907 2,463,324 2,556,830 26,394,474

- - - 3,527,958 2,839,860 2,773,801 2,904,402 2,913,790 2,797,615 - - - 17,757,428

- - - 2,583,350 2,627,052 2,571,950 2,691,845 2,701,269 2,595,891 - 0 - 15,771,357

1,897,601 1,796,880 1,913,767 1,293,403 1,336,119 1,293,296 1,336,729 1,336,819 1,293,523 1,336,819 1,666,676 1,731,424 18,233,057

617,365 577,535 617,365 - 756,860 740,315 774,062 776,564 746,671 - - - 5,606,736

10,092,108 9,393,192 9,905,558 4,012,786 4,144,005 4,012,103 4,147,887 4,148,452 4,013,538 4,148,452 8,531,870 9,401,120 75,951,071

3,014,339 2,758,555 2,805,040 2,328,498 2,285,939 2,212,084 2,246,118 2,264,843 2,056,675 2,206,059 2,363,594 - 26,541,743

6,560,831 6,113,175 6,465,719 5,024,500 5,117,753 5,004,546 5,231,161 5,247,656 5,046,450 5,247,656 5,508,315 6,022,441 66,590,204

-

26,728,475 24,841,812 26,137,781 27,922,700 28,206,220 27,056,229 28,305,972 28,400,741 27,154,085 17,976,865 22,135,971 24,467,038 309,333,889

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

232,444 233,387 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,790286,450 286,450 286,450 303,263 300,185 299,723 300,185 300,185 299,723 286,450 286,450 286,450 3,521,964792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813254,131 253,320 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,98685,446 85,428 85,446 42,583 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,721

1,796,200 1,785,300 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,790,750 1,796,200 15,541,776969,641 969,266 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 963,829 11,628,758936,963 933,281 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,232,508

-5,354,009 5,339,167 5,351,654 4,462,585 4,465,623 4,459,435 4,465,623 4,465,623 4,459,435 4,451,485 5,341,353 5,344,326 57,960,316

1,850,263 1,681,954 1,740,288 7,267,235 7,170,660 6,568,480 7,015,365 7,048,440 6,712,745 3,074,971 1,602,192 4,755,224 56,487,818

2,928,410 2,753,909 2,919,902 2,112,587 2,155,919 2,107,271 2,186,351 2,190,855 2,118,594 2,190,855 2,691,160 2,785,452 29,141,264286,450 286,450 286,450 3,831,221 3,140,045 3,073,524 3,204,588 3,213,976 3,097,338 286,450 286,450 286,450 21,279,392792,734 792,734 792,734 3,376,085 3,419,786 3,364,684 3,484,579 3,494,004 3,388,625 792,734 792,734 792,734 25,284,169

2,151,733 2,050,200 2,168,129 1,547,244 1,590,481 1,547,137 1,591,091 1,591,181 1,547,364 1,591,181 1,920,517 1,985,786 21,282,044702,811 662,963 702,811 42,583 799,846 783,288 817,048 819,550 789,644 42,583 85,166 85,166 6,333,457

11,888,308 11,178,492 11,701,758 4,950,756 5,084,809 4,950,073 5,088,691 5,089,256 4,951,508 5,089,256 10,322,620 11,197,320 91,492,8473,983,980 3,727,821 3,774,681 3,297,951 3,255,580 3,181,538 3,215,759 3,234,484 3,026,129 3,175,700 3,333,048 963,829 38,170,5017,497,794 7,046,456 7,402,682 5,959,622 6,054,716 5,939,668 6,168,123 6,184,619 5,981,572 6,184,619 6,443,437 6,959,404 77,822,713

- - - - - - - - - - - - -32,082,484 30,180,979 31,489,435 32,385,285 32,671,843 31,515,664 32,771,594 32,866,364 31,613,520 22,428,350 27,477,324 29,811,364 367,294,205

Page 83: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 17 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 23,569 1,786 1,613 90,134 90,134 101,667 101,613 101,613 101,667 1,613 1,667 1,613 18,878,821

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 38,781 38,836 38,836 38,781 5,826 - - 7,990,207

Nexus Total Purchase Receipts (Dth) - 21,729 21,961 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 11,739,664

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 114,965 115,000 33,365,002

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 30,008,326

ANR/SE Total Purchase Receipts (Dth) -

136,743,925

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 84: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 18 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

1,922,569 130,875 124,500 6,273,049 6,195,191 6,393,105 6,838,020 6,884,010 6,592,880 111,105 113,940 125,610 41,704,854

2,565,999 2,314,807 2,554,957 1,830,381 1,859,785 1,826,707 1,917,592 1,929,362 1,863,726 1,949,391 2,245,033 2,446,966 25,304,705

- - - 3,463,504 3,347,994 2,409,602 2,637,269 2,651,836 2,559,104 400,168 - - 17,469,477

- 1,529,517 1,617,295 2,428,532 2,410,644 2,332,312 2,373,182 2,392,856 2,201,206 2,358,221 2,434,460 2,725,655 24,803,878

1,713,486 1,568,232 1,729,913 1,276,568 1,297,075 1,274,005 1,337,391 1,345,600 1,299,824 1,359,569 1,565,759 1,706,594 17,474,016

- - - 693,190 670,072 626,846 685,115 688,899 665,738 - - - 4,029,861

9,714,826 8,682,299 9,163,608 3,912,867 3,849,140 3,794,617 4,184,692 4,182,159 4,013,144 4,118,847 7,204,150 8,082,906 70,903,254

2,765,811 2,497,616 2,590,999 2,148,200 2,108,876 2,043,027 2,074,151 2,096,787 1,914,571 2,065,380 2,183,870 2,448,425 26,937,713

6,287,288 5,634,845 5,944,348 4,938,302 4,882,198 4,828,792 5,171,470 5,202,054 4,940,028 5,139,357 5,226,875 5,847,373 64,042,931

-

24,969,979 22,358,191 23,725,620 26,964,592 26,620,975 25,529,012 27,218,882 27,373,564 26,050,221 17,502,039 20,974,086 23,383,528 292,670,690

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

232,444 232,848 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,250286,450 286,450 286,450 304,150 304,740 300,067 300,541 300,541 300,067 288,564 286,450 286,450 3,530,921792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,46585,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,290

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,770,827 1,775,658 15,495,861969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

-5,353,729 5,330,367 5,351,374 4,463,862 4,470,178 4,459,779 4,465,979 4,465,979 4,459,779 4,453,599 5,321,430 5,329,596 57,925,650

1,922,569 130,875 124,500 6,273,049 6,195,191 6,393,105 6,838,020 6,884,010 6,592,880 111,105 113,940 125,610 41,704,854

2,798,442 2,547,654 2,784,815 2,057,999 2,087,733 2,054,325 2,145,540 2,157,310 2,091,344 2,177,338 2,472,868 2,675,588 28,050,956286,450 286,450 286,450 3,767,654 3,652,734 2,709,670 2,937,810 2,952,377 2,859,172 688,732 286,450 286,450 21,000,398792,734 2,322,251 2,410,029 3,221,266 3,203,379 3,125,046 3,165,917 3,185,590 2,993,940 3,150,955 3,227,194 3,518,389 34,316,691

1,967,617 1,821,031 1,984,274 1,530,409 1,551,437 1,527,846 1,591,753 1,599,962 1,553,664 1,613,931 1,819,600 1,960,956 20,522,48185,166 85,166 85,166 736,163 713,058 669,819 728,101 731,885 708,711 42,583 85,166 85,166 4,756,151

11,511,026 10,462,149 10,959,808 4,850,837 4,789,944 4,732,587 5,125,496 5,122,963 4,951,114 5,059,651 8,974,977 9,858,564 86,399,1153,735,452 3,466,695 3,560,641 3,117,654 3,078,517 3,012,481 3,043,792 3,066,428 2,884,024 3,035,022 3,153,324 3,418,066 38,572,0967,224,251 6,566,286 6,881,311 5,873,424 5,819,161 5,763,914 6,108,433 6,139,017 5,875,150 6,076,320 6,161,997 6,784,336 75,273,598

- - - - - - - - - - - - -30,323,708 27,688,558 29,076,994 31,428,454 31,091,153 29,988,792 31,684,861 31,839,543 30,510,001 21,955,638 26,295,515 28,713,124 350,596,340

Page 85: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 19 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) 1,613 1,786 1,613 90,567 90,567 101,667 101,613 101,613 101,667 1,613 101,667 1,613 21,224,606

Great Lakes Total Purchase Receipts (Dth) 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 30,620 11,176,171

ANR Alliance Total Purchase Receipts (Dth) - - - 50,408 50,408 39,218 39,273 39,273 39,218 6,615 - - 8,067,954

Nexus Total Purchase Receipts (Dth) 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 38,002 76,003 76,003 16,188,691

Viking/ANR Total Purchase Receipts (Dth) 21,050 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 21,355 7,785,170

Vector Total Purchase Receipts (Dth) - - - 10,089 10,089 10,089 10,089 10,089 10,089 - - - 1,846,247

PEPL Total Purchase Receipts (Dth) 130,917 130,917 130,917 68,077 68,077 68,077 68,077 68,077 68,077 68,077 8,323 113,103 30,106,935

Nexus + Teal Total Purchase Receipts (Dth) 22,544 22,090 22,003 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - - 10,180,917

ANR/SW Total Purchase Receipts (Dth) 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 81,679 29,812,862

ANR/SE Total Purchase Receipts (Dth)

136,389,553

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Transportation Cost Summary

Great Lakes 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390 30,390ANR Alliance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000NEXUS PL 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 - -Viking/ANR 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Vector 20,000 20,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 20,000 20,000Panhandle 125,000 125,000 125,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 125,000 125,000NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 75,000 75,000ANR/SW 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000 79,000ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth) 400,390 400,390 400,390 330,390 330,390 330,390 330,390 330,390 330,390 330,390 400,390 400,390

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 86: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 20 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

130,935 130,295 124,650 6,296,421 6,242,950 6,402,560 6,838,965 6,887,790 6,608,740 111,520 6,915,570 125,310 46,815,705

2,543,026 2,267,434 2,441,461 1,851,325 1,889,590 1,853,162 1,942,461 1,955,371 1,892,294 1,981,949 2,265,701 2,475,917 25,359,691

- - - 3,460,934 3,358,932 2,441,222 2,668,159 2,684,108 2,594,997 456,179 - - 17,664,532

2,922,978 2,627,234 2,771,245 2,376,089 2,372,004 2,291,498 2,329,241 2,349,386 2,170,539 2,326,060 5,040,611 5,639,091 35,215,977

1,748,253 1,581,383 1,702,754 1,291,175 1,317,862 1,292,456 1,354,736 1,363,739 1,319,748 1,382,276 1,580,174 1,726,785 17,661,341

- - - 692,676 672,261 627,996 685,428 689,525 667,554 - - - 4,035,440

9,571,023 8,538,490 8,980,114 3,944,318 3,898,523 3,837,301 4,225,211 4,224,789 4,061,751 4,174,984 531,286 8,120,311 64,108,100

1,734,018 1,527,210 1,604,548 2,390,432 2,386,322 2,305,330 2,343,301 2,363,567 2,183,640 2,340,101 - - 21,178,468

6,148,074 5,498,897 5,746,744 4,902,950 4,869,388 4,808,610 5,142,343 5,175,260 4,924,268 5,130,696 5,253,108 5,893,096 63,493,432

-

24,798,306 22,170,942 23,371,516 27,206,319 27,007,833 25,860,136 27,529,845 27,693,534 26,423,532 17,903,764 21,586,449 23,980,511 295,532,686

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

232,444 232,848 229,858 227,618 227,947 227,618 227,947 227,947 227,618 227,947 227,835 228,622 2,746,250286,450 286,450 286,450 304,150 304,740 300,221 300,700 300,700 300,221 288,850 286,450 286,450 3,531,831792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 1,585,469 1,585,469 11,098,281254,131 252,799 254,362 253,841 254,362 253,841 254,362 254,362 253,841 254,362 253,841 254,362 3,048,46585,166 85,166 85,166 42,973 42,986 42,973 42,986 42,986 42,973 42,583 85,166 85,166 726,290

1,796,200 1,779,850 1,796,200 937,970 940,804 937,970 940,804 940,804 937,970 940,804 1,637,644 1,773,210 15,360,230967,256 966,862 967,174 969,454 969,641 969,454 969,641 969,641 969,454 969,641 - - 9,688,219936,963 931,441 936,963 935,122 936,963 935,122 936,963 936,963 935,122 936,963 935,122 936,963 11,230,668

-5,351,344 5,328,150 5,348,907 4,463,862 4,470,178 4,459,933 4,466,137 4,466,137 4,459,933 4,453,885 5,011,528 5,150,241 57,430,234

130,935 130,295 124,650 6,296,421 6,242,950 6,402,560 6,838,965 6,887,790 6,608,740 111,520 6,915,570 125,310 46,815,705

2,775,470 2,500,282 2,671,319 2,078,943 2,117,538 2,080,780 2,170,409 2,183,318 2,119,912 2,209,896 2,493,536 2,704,539 28,105,941286,450 286,450 286,450 3,765,084 3,663,672 2,741,443 2,968,859 2,984,807 2,895,218 745,029 286,450 286,450 21,196,362

3,715,713 3,419,969 3,563,980 3,168,824 3,164,739 3,084,232 3,121,975 3,142,120 2,963,273 3,118,795 6,626,080 7,224,560 46,314,2582,002,384 1,834,182 1,957,116 1,545,016 1,572,224 1,546,297 1,609,098 1,618,101 1,573,589 1,636,638 1,834,015 1,981,147 20,709,806

85,166 85,166 85,166 735,649 715,247 670,969 728,414 732,511 710,527 42,583 85,166 85,166 4,761,73011,367,223 10,318,340 10,776,314 4,882,288 4,839,327 4,775,271 5,166,015 5,165,593 4,999,721 5,115,788 2,168,930 9,893,521 79,468,3302,701,274 2,494,072 2,571,722 3,359,886 3,355,963 3,274,783 3,312,942 3,333,208 3,153,094 3,309,742 - - 30,866,6877,085,036 6,430,337 6,683,706 5,838,072 5,806,351 5,743,732 6,079,306 6,112,222 5,859,390 6,067,658 6,188,230 6,830,059 74,724,100

- - - - - - - - - - - - -30,149,650 27,499,092 28,720,423 31,670,181 31,478,010 30,320,069 31,995,982 32,159,671 30,883,465 22,357,649 26,597,977 29,130,752 352,962,920

Page 87: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 21 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Variance - Teal + Nexus vs Nexus Only By Year

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) - (0) - - - (0) - - - (0) (38,231) 14,525 (696,656)

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus Total Purchase Receipts (Dth) - 0 - - - - - - - - - (52,756) (1,635,435)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

NEXUS + Teal Total Purchase Receipts (Dth) - - - - - - - - - - 38,231 38,231 2,332,091

ANR/SW Total Purchase Receipts (Dth) (126,200) (126,170) (126,230) (82,215) (82,215) (82,215) (82,215) (82,215) (82,215) (82,215) (82,215) (82,215) (33,967,075)

ANR/SW N17N18 Only Total Purchase Receipts (Dth) 126,200 126,170 126,230 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 82,215 33,967,075

- - - - - (0) - - - - - 0 -

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE Gathering - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL - - - - - - - - - (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -

NEXUS + Teal - - - - - - - - - - 37,500 37,500

ANR/SW - - - - - - - - - - - -ANR SW N17M18 Only - - - - - - - - - - - -Company Total Transport Capacity (Dth) - - - - - - - - - - - -

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

Page 88: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 22 of 34

Variance - Teal + Nexus vs Nexus Only By Year

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

NEXUS + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SW N17N18 Only Total Purchase Receipts (Dth)

Transportation Cost Summary

MCCG MCC

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandle

NEXUS + Teal

ANR/SWANR SW N17M18 OnlyCompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR SW N17M18 Only

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- (0) - - - (0) - - - (0) (3,215,992) 1,303,093 (1,912,899)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - (4,657,229) (4,657,229)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - 2,935,797 3,122,663 6,058,460

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- (0) - - - (0) - - - (0) (280,195) (231,473) (511,668)

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - (1,585,470) (792,736) (800,756) (3,178,962)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

- - - - - - - - - - 969,454 969,641 1,939,095

- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - (1,585,470) 176,718 168,885 (1,239,867)

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

- (0) - - - (0) - - - (3,215,992) 1,303,093 (1,912,899)

- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - (792,736) (5,457,986) (6,250,721)- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - - - -- - - - - - - - - 3,905,251 4,092,304 7,997,555- - - - - - - - - - - -- - - - - - - - - - - -- - - - - (0) - - - (103,477) (62,588) (166,065)

Page 89: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 23 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (38,231) (38,231) (38,231) - - - - - - (16,354) (38,231) (38,231) (6,279,870)

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - - - (22,055) - - (683,711)

Nexus Total Purchase Receipts (Dth) - - - (37,872) (37,871) (37,872) (37,871) (37,871) (37,872) - - - (6,930,436)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus +Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 13,954,318

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

60,301

Transportation Cost Summary

Company Total Transport Capacity:

Great Lakes - - - - - - - - - - - -

ANR Alliance - - - - - - - - - - - -

NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)

Viking/ANR - - - - - - - - - - - -

Vector - - - - - - - - - - - -

Panhandle - - - - - - - - - - - -

NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500

ANR/SW - - - - - - - - - - - -

ANR/SE - - - - - - - - - - - -

Company Total Transport Capacity (Dth) - - - - - - - - - - - -

Total Cost of Gas Summary

MCCG

Great Lakes - DTE Gathering

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

Page 90: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 24 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus +Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:

Great Lakes

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE Gathering

ANR Alliance

NEXUS PL

Viking/ANR

Vector

Panhandle

NEXUS + Teal

ANR/SW

ANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Total

(3,530,595) (3,150,388) (3,359,932) - - - - - - (1,228,432) (2,908,615) (3,147,788) (17,325,750)

- - - - - - - - - - - - -

- - - - - - - - - (1,634,412) - - (1,634,412)

- - - (2,785,835) (2,838,725) (2,781,290) (2,911,513) (2,913,861) (2,797,196) - - - (17,028,421)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

3,297,119 2,952,780 3,091,138 2,570,271 2,477,343 2,434,589 2,532,927 2,529,371 2,330,906 2,447,951 2,536,780 2,824,002 32,025,174

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(233,477) (197,608) (268,795) (215,564) (361,383) (346,701) (378,587) (384,490) (466,290) (414,893) (371,835) (323,786) (3,963,409)

- - - - - - - - - - - - -

- - - - - - - - - (8,002) - - (8,002)

792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 792,734 9,512,813

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(615,829) (616,391) (615,829) (625,594) (625,734) (625,594) (625,734) (625,734) (625,594) (615,829) (616,016) (615,829) (7,449,709)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

176,906 176,343 176,906 167,140 167,000 167,140 167,000 167,000 167,140 168,903 176,718 176,906 2,055,101

(3,530,595) (3,150,388) (3,359,932) - - - - - - (1,228,432) (2,908,615) (3,147,788) (17,325,750)

- - - - - - - - - - - - -

- - - - - - - - - (1,642,414) - - (1,642,414)

792,734 792,734 792,734 (1,993,100) (2,045,991) (1,988,556) (2,118,779) (2,121,127) (2,004,462) 792,734 792,734 792,734 (7,515,608)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

2,681,290 2,336,388 2,475,309 1,944,676 1,851,608 1,808,994 1,907,192 1,903,637 1,705,312 1,832,122 1,920,764 2,208,173 24,575,465

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(56,571) (21,265) (91,889) (48,424) (194,383) (179,561) (211,587) (217,490) (299,150) (245,990) (195,117) (146,880) (1,908,308)

Page 91: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 25 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (37,500) (37,500) 19,946 - - - - - - 37,500 (37,500) 59,157 239,667

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - 0 0 0 0 0 - - - 0

Nexus Total Purchase Receipts (Dth) - - (58,565) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (76,462) 0 (60,310) (13,093,704)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - - - -

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - 12,807,387

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - - -

(46,650)

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20

Transportation Cost Summary

Company Total Transport Capacity:Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 92: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 26 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Company Total Transport Capacity:Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

(3,196,875) (2,947,125) 1,610,088 - - - - - - 2,619,461 (2,586,038) 4,629,014 128,526

- - - - - - - - - - - - -

- - - - 0 0 0 0 0 - - - -

- - (4,570,047) (2,692,299) (2,606,857) (2,487,389) (2,456,021) (2,478,122) (2,143,913) (5,054,239) 0 (4,590,434) (29,079,321)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - - - -

3,014,339 2,758,555 2,805,040 2,328,498 2,285,939 2,212,084 2,246,118 2,264,843 2,056,675 2,206,059 2,363,594 - 26,541,743

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(182,536) (188,570) (154,919) (363,802) (320,918) (275,305) (209,904) (213,279) (87,238) (228,718) (222,444) 38,580 (2,409,052)

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -

(792,736) (792,736) (801,640) (803,986) (804,361) (803,986) (804,361) (804,361) (803,986) (804,361) (792,736) (801,905) (9,611,151)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

969,641 969,266 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 963,829 11,628,758- - - - - - - - - - - - -- - - - - - - - - - - - -

(3,196,875) (2,947,125) 1,610,088 - - - - - - 2,619,461 (2,586,038) 4,629,014 128,526

- - - - - - - - - - - - -- - - - 0 0 0 0 0 - - - -

(792,736) (792,736) (5,371,686) (3,496,285) (3,411,218) (3,291,374) (3,260,382) (3,282,483) (2,947,899) (5,858,599) (792,736) (5,392,339) (38,690,472)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

3,983,980 3,727,821 3,774,681 3,297,951 3,255,580 3,181,538 3,215,759 3,234,484 3,026,129 3,175,700 3,333,048 963,829 38,170,501- - - - - - - - - - - - -- - - - - - - - - - - - -

(5,630) (12,040) 13,083 (198,334) (155,637) (109,836) (44,623) (47,999) 78,230 (63,438) (45,726) 200,504 (391,446)

Page 93: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 27 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) (37,500) (58,943) (59,171) - - - - - - - (59,768) -

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - (11,627) - - - (0) - -

Nexus Total Purchase Receipts (Dth) - 21,729 21,961 (38,460) (38,460) (26,703) (38,460) (38,460) (38,460) (38,460) 38,002 (22,966)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - (15,953) (15,918)

Nexus + Teal Total Purchase Receipts (Dth) 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231 38,231

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - -

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Page 94: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 28 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

(3,058,886) (4,319,903) (4,567,426) - - - - - - - (4,086,001) - (16,032,217)

- - - - - - - - - - - - -

- - - - - (722,417) - - - (0) - - (722,417)

- 1,529,517 1,617,295 (2,356,461) (2,457,998) (1,709,127) (2,632,939) (2,641,709) (2,664,072) (2,726,121) 2,434,460 (1,836,219) (13,443,375)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - (999,663) (1,118,799) (2,118,462)

2,765,811 2,497,616 2,590,999 2,148,200 2,108,876 2,043,027 2,074,151 2,096,787 1,914,571 2,065,380 2,183,870 2,448,425 26,937,713

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(293,075) (292,770) (359,132) (208,261) (349,122) (388,518) (558,788) (544,922) (749,501) (660,740) (467,334) (506,594) (5,378,758)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

(27,284) (26,940) (27,514) (27,323) (27,514) (27,323) (27,514) (27,514) (27,323) (27,514) (27,323) (27,514) (328,603)- - - - - (4,083) - - - - - - (4,083)

(792,736) (792,736) (792,736) (803,986) (804,361) (802,256) (804,361) (804,361) (803,986) (804,361) (792,736) (802,005) (9,600,617)27,284 26,940 27,514 27,323 27,514 27,323 27,514 27,514 27,323 27,514 27,323 27,514 328,603

- - - - - - - - - - - - -- - - - - - - - - - (19,923) (20,542) (40,465)

969,641 969,079 969,641 969,454 969,641 969,454 969,641 969,641 969,454 969,641 969,454 969,641 11,634,383- - - - - - - - - - - - -- - - - - - - - - - - - -

176,906 176,343 176,906 165,468 165,281 163,115 165,281 165,281 165,468 165,281 156,795 147,094 1,989,218

(3,058,886) (4,319,903) (4,567,426) - - - - - - - (4,086,001) - (16,032,217)

(27,284) (26,940) (27,514) (27,323) (27,514) (27,323) (27,514) (27,514) (27,323) (27,514) (27,323) (27,514) (328,603)- - - - - (726,500) - - - (0) - - (726,500)

(792,736) 736,781 824,559 (3,160,447) (3,262,359) (2,511,383) (3,437,299) (3,446,070) (3,468,058) (3,530,481) 1,641,724 (2,638,224) (23,043,992)27,284 26,940 27,514 27,323 27,514 27,323 27,514 27,514 27,323 27,514 27,323 27,514 328,603

- - - - - - - - - - - - -- - - - - - - - - - (1,019,586) (1,139,341) (2,158,927)

3,735,452 3,466,695 3,560,641 3,117,654 3,078,517 3,012,481 3,043,792 3,066,428 2,884,024 3,035,022 3,153,324 3,418,066 38,572,096- - - - - - - - - - - - -- - - - - - - - - - - - -

(116,170) (116,427) (182,226) (42,793) (183,842) (225,402) (393,507) (379,641) (584,033) (495,460) (310,539) (359,499) (3,389,540)

Page 95: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 29 of 34

DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY DTH/DAY ANNUAL DTH

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth) - - - - - - - - - - - -

Great Lakes Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR Alliance Total Purchase Receipts (Dth) - - - - - - - (0) - (0) - -

Nexus Total Purchase Receipts (Dth) (22,773) (22,320) (22,232) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (38,460) (459) (459)

Viking/ANR Total Purchase Receipts (Dth) - - - - - - - - - - - -

Vector Total Purchase Receipts (Dth) - - - - - - - - - - - -

PEPL Total Purchase Receipts (Dth) - - - - - - - - - - (0) -

Nexus + Teal Total Purchase Receipts (Dth) 22,544 22,090 22,003 38,231 38,231 38,231 38,231 38,231 38,231 38,231 - -

ANR/SW Total Purchase Receipts (Dth) - - - - - - - - - - - -

ANR/SE Total Purchase Receipts (Dth) - - - - - - - - - - - -

(229) (229) (229) (229) (229) (229) (229) (229) (229) (229) (459) (459) -

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21

Transportation Cost Summary

Great Lakes - - - - - - - - - - - -ANR Alliance - - - - - - - - - - - -NEXUS PL (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (75,000) (75,000)Viking/ANR - - - - - - - - - - - -Vector - - - - - - - - - - - -Panhandle - - - - - - - - - - - -NEXUS + Teal 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 75,000 75,000ANR/SW - - - - - - - - - - - -ANR/SE - - - - - - - - - - - -Company Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Variance - Teal + Nexus vs Nexus Only =

Page 96: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

Nexus vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 30 of 34

Cost of Gas Purchase

New City Gate Total Purchase Receipts (Dth)

Great Lakes Total Purchase Receipts (Dth)

ANR Alliance Total Purchase Receipts (Dth)

Nexus Total Purchase Receipts (Dth)

Viking/ANR Total Purchase Receipts (Dth)

Vector Total Purchase Receipts (Dth)

PEPL Total Purchase Receipts (Dth)

Nexus + Teal Total Purchase Receipts (Dth)

ANR/SW Total Purchase Receipts (Dth)

ANR/SE Total Purchase Receipts (Dth)

Transportation Cost Summary

Great LakesANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SECompany Total Transport Capacity (Dth)

Total Cost of Gas Summary

MCCG

Great Lakes - DTE GatheringANR AllianceNEXUS PLViking/ANRVectorPanhandleNEXUS + TealANR/SWANR/SE

Variance - Teal + Nexus vs Nexus Only =

MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ MONTHLY $ ANNUAL $

Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Total

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - (0) - (0) - - -

2,922,978 2,627,234 2,771,245 2,376,089 2,372,004 2,291,498 2,329,241 2,349,386 2,170,539 2,326,060 5,040,611 5,639,091 35,215,977

- - - - - - - - - - - - -

- - - - - - - - - - - - -

- - - - - - - - - - (0) - -

(2,940,622) (2,643,093) (2,787,973) (2,390,432) (2,386,322) (2,305,330) (2,343,301) (2,363,567) (2,183,640) (2,340,101) (5,071,037) (5,673,130) (35,428,548)

- - - - - - - - - - - - -

- - - - - - - - - - - - -

(17,644) (15,859) (16,728) (14,343) (14,318) (13,832) (14,060) (14,181) (13,102) (14,041) (30,426) (34,039) (212,571)

Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total

- - - - - - - - - - - - -- - - - - - - - - - - - -

1,328,268 1,033,481 1,176,618 779,369 774,909 694,778 732,146 752,291 573,819 728,965 3,443,891 4,041,996 (8,057,165)- - - - - - - - - - - - -- - - - - - - - - - - - -- - - - - - - - - - - - -

967,256 966,862 967,174 969,454 969,641 969,454 969,641 969,641 969,454 969,641 - - 9,688,219- - - - - - - - - - - - -- - - - - - - - - - - - -

2,295,525 2,000,343 2,143,792 1,748,823 1,744,550 1,664,232 1,701,787 1,721,932 1,543,272 1,698,606 3,443,891 4,041,996 1,631,054

- - - - - - - - - - -

- - - - - - - - - - -- - - - - - - (0) - (0) (0)

2,121,003 1,826,215 1,969,352 1,572,104 1,567,644 1,487,512 1,524,880 1,545,025 1,366,553 1,521,700 16,501,988- - - - - - - - - - -- - - - - - - - - - -- - - - - - - - - - -

(1,973,366) (1,676,231) (1,820,799) (1,420,978) (1,416,681) (1,335,876) (1,373,660) (1,393,926) (1,214,187) (1,370,460) (14,996,163)- - - - - - - - - - -- - - - - - - - - - -

147,637 149,985 148,553 151,126 150,963 151,636 151,221 151,099 152,366 151,240 1,505,825

Page 97: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 31 of 34Supply Basin Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19

Viking Great Lakes Emerson

9/14/2018 (0.1920) (0.1900) (0.2400) 0.0700 0.0700 0.0700 0.0700 0.0700 (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.2153) (0.2169)

NYMEX Henry Hub

9/14/2018 2.8220 2.8950 2.7670 2.939 3.029 3.114 3.078 2.97 2.662 2.628 2.658 2.69 2.692 2.672 2.688 2.736 2.856

MichCon city-gate9/14/2018 0.0080 (0.0250) (0.1050) (0.1350) (0.1350) (0.1350) (0.1350) (0.1350) (0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2650) (0.2000) (0.2000)

Chicago city-gate

9/14/2018 (0.0920) (0.1450) (0.1950) 0.0625 0.0625 0.0625 0.0625 0.0625 (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.3075) (0.0325) (0.0325)Vector/ANR-Alliance (0.0920) (0.1450) (0.2050) 0.0725 0.0725 0.0725 0.0725 0.0725 (0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.2975) (0.0125) (0.0125)

Panhandle Field

9/14/2018 (0.4820) (0.6750) (0.7550) (0.6050) (0.6050) (0.6050) (0.6050) (0.6050) (0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.6950) (0.5100) (0.5100)

ANR SW Field9/14/2018 (0.4820) (0.6550) (0.7150) (0.5800) (0.5800) (0.5800) (0.5800) (0.5800) (0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.6750) (0.4850) (0.4850)

ANR SE Transmission Pool

9/14/2018 (0.1120) (0.1150) (0.1550) (0.1350) (0.1350) (0.1350) (0.1350) (0.1350) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1400) (0.1400)

Alberta AECO C/N.I.T. 1.0694

9/14/2018 (1.7526) (1.9350) (1.7900) (1.3550) (1.3550) (1.3550) (1.3550) (1.3550) (1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.6150) (1.2850) (1.2850)

Dawn Basis 0.0380 0.0050 (0.1050) 0.1200 0.1200 0.1200 0.1200 0.1200 (0.2500) (0.2500) (0.2500) (0.2500) (0.2500) (0.2500) (0.2500) 0.0000 0.0000

9/14/2018

Dawn Price 2.8600 2.9000 4.0000 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

Trunkline ELA Index Price 2.7400 2.7900 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200 3.7200

Trunkline ELA Basis (0.1200) 0.8800 (0.1200) (0.124) (0.114) (0.119) (0.114) (0.126) (0.143) (0.140) (0.142) (0.142) (0.137) (0.137) (0.138) (0.140) (0.138)9/14/2018

Trunkline Z1A Index Price 2.6700 2.7300 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500 3.6500Trunkline Z1A Basis (0.1520) (0.1650) (0.1900) (0.1750) (0.1750) (0.1750) (0.1750) (0.1750) (0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2400) (0.2000) (0.2000)

9/14/2018

DOM. South Point 2.3340 2.5740 (0.4000) (0.3600) (0.3600) (0.3600) (0.3600) (0.3600) (0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4900) (0.4350) (0.4350)

S.P. Basis (0.4880) (0.3210)

Nexus PL (Sta.219) (0.2320) (0.2050) - (0.1670) (0.1813) (0.1958) (0.1911) (0.1867) (0.1393) (0.2452) (0.2500) (0.2799) (0.3050) (0.3909) (0.3606) (0.3003) (0.2631)

Nexus PL Plus $.28 (0.080) (0.080) (0.080) (0.080) (0.080) (0.210) (0.210) (0.210) (0.210) (0.210) (0.210) (0.210) (0.155) (0.155)M2 Basis (0.4220) (0.4350) (0.3400) (0.38) (0.39) (0.33) (0.32) (0.36) (0.42) (0.54) (0.54) (0.55) (0.56) (0.64) (0.62) (0.52) (0.47)

Basis Spreads

AECO vs Emerson 1.5606 1.7450 1.5500 1.4250 1.4250 1.4250 1.4250 1.4250 1.1550 1.1550 1.1550 1.1550 1.1550 1.1550 1.1550 (0.2153) 1.0681

Dawn vs MCCG 0.0300 0.0300 - 0.2550 0.2550 0.2550 0.2550 0.2550 0.0150 0.0150 0.0150 0.0150 0.0150 0.0150 0.0150 0.2000 0.2000

PEPL vs SW - (0.0200) (0.0400) (0.0250) (0.0250) (0.0250) (0.0250) (0.0250) (0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0200) (0.0250) (0.0250)

Chicago vs Dawn 0.1300 0.1500 0.1000 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0475 0.0125 0.0125

DOM. SP Basis vs MCCG 2.33 2.60 (0.30) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.23) (0.24) (0.24)

NEXUS vs MCCG (0.24) (0.18) 0.11 (0.03) (0.05) (0.06) (0.06) (0.05) 0.13 0.02 0.02 (0.01) (0.04) (0.13) (0.10) (0.10) (0.06)NEXUS vs M2 0.19 0.23 0.34 0.21 0.21 0.14 0.13 0.18 0.28 0.29 0.29 0.27 0.25 0.25 0.26 0.22 0.21

Blue = Amexrex

Yellow = OTC

Page 98: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 32 of 34Supply Basin

Viking Great Lakes Emerson

9/14/2018

NYMEX Henry Hub

9/14/2018

MichCon city-gate9/14/2018

Chicago city-gate

9/14/2018Vector/ANR-Alliance

Panhandle Field

9/14/2018

ANR SW Field9/14/2018

ANR SE Transmission Pool

9/14/2018

Alberta AECO C/N.I.T.

9/14/2018

Dawn Basis

9/14/2018

Dawn Price

Trunkline ELA Index Price

Trunkline ELA Basis9/14/2018

Trunkline Z1A Index PriceTrunkline Z1A Basis

9/14/2018

DOM. South Point

S.P. Basis

Nexus PL (Sta.219)

Nexus PL Plus $.28M2 Basis

Basis Spreads

AECO vs Emerson

Dawn vs MCCG

PEPL vs SW

Chicago vs Dawn

DOM. SP Basis vs MCCG

NEXUS vs MCCGNEXUS vs M2

Blue = Amexrex

Yellow = OTC

Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21

(0.2177) (0.2172) (0.2165) (0.5353) (0.5354) (0.5353) (0.5350) (0.5348) (0.5350) (0.5348) (0.1444) (0.1445) (0.1442) (0.1443) (0.1442) (0.4534)

2.95 2.91 2.804 2.516 2.48 2.506 2.535 2.543 2.527 2.543 2.596 2.722 2.823 2.788 2.701 2.446

(0.2000) (0.2000) (0.2000) (0.1333) (0.2036) (0.3524) (0.3079) (0.3054) (0.3261) (0.2897) (0.2973) (0.1978) (0.1917) (0.1705) (0.2110) (0.1261)

(0.0325) (0.0325) (0.0325) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.1450) (0.0147) 0.0649 0.0652 (0.0862) (0.1757)(0.0125) (0.0125) (0.0125) (0.0600) (0.0600) (0.0600) (0.0600) (0.0600) (0.0600) (0.0600) (0.1250) 0.0053 0.0849 0.0852 (0.0662) (0.1557)

(0.5100) (0.5100) (0.5100) (0.5850) (0.5850) (0.5850) (0.5850) (0.5850) (0.5850) (0.5850) (0.4922) (0.4478) (0.4574) (0.4522) (0.4960) (0.5301)

(0.4850) (0.4850) (0.4850) (0.5050) (0.5050) (0.5050) (0.5050) (0.5050) (0.5050) (0.5050) (0.4562) (0.4146) (0.3813) (0.3710) (0.4332) (0.4438)

(0.1400) (0.1400) (0.1400) (0.0875) (0.0955) (0.1031) (0.1058) (0.1059) (0.1032) (0.1006) (0.1132) (0.1078) (0.1048) (0.1021) (0.1023) (0.0800)

(1.2850) (1.2850) (1.2850) (1.4600) (1.4600) (1.4600) (1.4600) (1.4600) (1.4600) (1.4600) (1.1950) (1.1950) (1.1950) (1.1950) (1.1950) (1.2800)

0.0000 0.0000 0.0000 (0.1787) (0.2374) (0.2429) (0.2972) (0.3231) (0.3177) (0.3388) (0.06) (0.05) (0.05) (0.04) (0.04) (0.1894)

4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

3.7200 3.7200 3.7200

(0.143) (0.130) (0.140) (0.129) (0.131) (0.131) (0.129) (0.126) (0.128) (0.126) (0.152) (0.154) (0.138) (0.127) (0.135) (0.139)

3.6500 3.6500 3.6500(0.2000) (0.2000) (0.2000) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500)

(0.4350) (0.4350) (0.4350) (0.5300) (0.5300) (0.5300) (0.5300) (0.5300) (0.5300) (0.5300) (0.4600) (0.4600) (0.4600) (0.4600) (0.4600) (0.6400)

(0.2519) (0.2523) (0.2868) (0.2161) (0.2719) (0.3004) (0.3632) (0.3579) (0.4607) (0.4107) (0.3212) (0.2667) (0.2953) (0.2741) (0.3254) (0.3158)

(0.155) (0.155) (0.155) (0.250) (0.250) (0.250) (0.250) (0.250) (0.250) (0.250) (0.180) (0.180) (0.180) (0.180) (0.180) (0.360)(0.41) (0.42) (0.44) (0.49) (0.55) (0.58) (0.64) (0.63) (0.73) (0.68) (0.54) (0.50) (0.49) (0.45) (0.51) (0.57)

1.0673 1.0678 1.0685

0.2000 0.2000 0.2000

(0.0250) (0.0250) (0.0250) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0360) (0.0332) (0.0761) (0.0812) (0.0628)

0.0125 0.0125 0.0125

(0.24) (0.24) (0.24) (0.40) (0.33) (0.18) (0.22) (0.22) (0.20) (0.24) (0.16) (0.26) (0.27) (0.29) (0.25) (0.51)

(0.05) (0.05) (0.09) (0.08) (0.07) 0.05 (0.06) (0.05) (0.13) (0.12) (0.02) (0.07) (0.10) (0.10) (0.11) (0.19)0.15 0.17 0.15 0.27 0.28 0.28 0.28 0.27 0.27 0.27 0.21 0.23 0.19 0.18 0.19 0.26

Page 99: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 33 of 34Supply Basin

Viking Great Lakes Emerson

9/14/2018

NYMEX Henry Hub

9/14/2018

MichCon city-gate9/14/2018

Chicago city-gate

9/14/2018Vector/ANR-Alliance

Panhandle Field

9/14/2018

ANR SW Field9/14/2018

ANR SE Transmission Pool

9/14/2018

Alberta AECO C/N.I.T.

9/14/2018

Dawn Basis

9/14/2018

Dawn Price

Trunkline ELA Index Price

Trunkline ELA Basis9/14/2018

Trunkline Z1A Index PriceTrunkline Z1A Basis

9/14/2018

DOM. South Point

S.P. Basis

Nexus PL (Sta.219)

Nexus PL Plus $.28M2 Basis

Basis Spreads

AECO vs Emerson

Dawn vs MCCG

PEPL vs SW

Chicago vs Dawn

DOM. SP Basis vs MCCG

NEXUS vs MCCGNEXUS vs M2

Blue = Amexrex

Yellow = OTC

May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22

(0.4547) (0.4534) (0.4518) (0.4514) (0.4521) (0.4513) (0.1230) (0.1221) (0.1209) (0.1213) (0.1219) (0.4236) (0.4253) (0.4236) (0.4216) (0.4210)

2.414 2.442 2.472 2.484 2.481 2.505 2.567 2.7 2.8 2.766 2.694 2.439 2.416 2.441 2.468 2.481

(0.1968) (0.3459) (0.3012) (0.2986) (0.3194) (0.2829) (0.2882) (0.1878) (0.1813) (0.1601) (0.2010) (0.1216) (0.1924) (0.3418) (0.2969) (0.2944)

(0.2915) (0.3909) (0.3014) (0.3013) (0.3014) (0.3094) (0.14) (0.01) 0.07 0.07 (0.08) (0.17) (0.29) (0.39) (0.30) (0.30)(0.2715) (0.3709) (0.2814) (0.2813) (0.2814) (0.2894) (0.1222) 0.0083 0.0881 0.0883 (0.0633) (0.1504) (0.2665) (0.3661) (0.2764) (0.2763)

(0.5901) (0.5840) (0.4891) (0.5023) (0.5160) (0.5533) (0.4782) (0.4327) (0.4417) (0.4367) (0.4813) (0.5077) (0.5687) (0.5621) (0.4659) (0.4791)

(0.4984) (0.4842) (0.4429) (0.4429) (0.4781) (0.4885) (0.4478) (0.4057) (0.3719) (0.3616) (0.4244) (0.4381) (0.4929) (0.4786) (0.4371) (0.4371)

(0.0881) (0.0957) (0.0983) (0.0983) (0.0957) (0.0930) (0.1081) (0.1025) (0.0993) (0.0967) (0.0971) (0.0754) (0.0836) (0.0911) (0.0937) (0.0937)

(1.2800) (1.2800) (1.2800) (1.2800) (1.2800) (1.2800) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450) (1.2450)

(0.2477) (0.2534) (0.3076) (0.3334) (0.3279) (0.3489) (0.06) (0.04) (0.05) (0.04) (0.04) -0.1766 -0.2354 -0.2409 -0.2952 -0.3211

4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00

(0.142) (0.142) (0.139) (0.137) (0.139) (0.137) (0.145) (0.147) (0.131) (0.120) (0.128) (0.132) (0.135) (0.135) (0.132) (0.130)

(0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.1500) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800)

(0.6400) (0.6400) (0.6400) (0.6400) (0.6400) (0.6400) (0.6116) (0.5663) (0.5988) (0.5769) (0.6216) (0.6348) (0.6825) (0.7110) (0.7708) (0.7667)

(0.3677) (0.3962) (0.4575) (0.4528) (0.5502) (0.5032) (0.4316) (0.3863) (0.4188) (0.3969) (0.4416) (0.4248) (0.4725) (0.5010) (0.5608) (0.5567)

(0.360) (0.360) (0.360) (0.360) (0.360) (0.360) (0.332) (0.286) (0.319) (0.297) (0.342) (0.355) (0.403) (0.431) (0.491) (0.487)(0.63) (0.66) (0.72) (0.71) (0.81) (0.76) (0.66) (0.63) (0.63) (0.60) (0.65) (0.68) (0.74) (0.76) (0.82) (0.82)

(0.44) (0.29) (0.34) (0.34) (0.32) (0.36) (0.32) (0.38) (0.42) (0.42) (0.42) (0.51) (0.49) (0.37) (0.47) (0.47)

(0.17) (0.05) (0.16) (0.15) (0.23) (0.22) (0.14) (0.20) (0.24) (0.24) (0.24) (0.30) (0.28) (0.16) (0.26) (0.26)0.27 0.26 0.26 0.26 0.26 0.26 0.23 0.25 0.21 0.20 0.21 0.26 0.27 0.26 0.26 0.26

Page 100: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company

NEXUS vs Teal Ties 3rd Party Support

Case No: U-20210

Witness: E.P. Schiffer

Exhibit No: A-21

Page No: 34 of 34Supply Basin

Viking Great Lakes Emerson

9/14/2018

NYMEX Henry Hub

9/14/2018

MichCon city-gate9/14/2018

Chicago city-gate

9/14/2018Vector/ANR-Alliance

Panhandle Field

9/14/2018

ANR SW Field9/14/2018

ANR SE Transmission Pool

9/14/2018

Alberta AECO C/N.I.T.

9/14/2018

Dawn Basis

9/14/2018

Dawn Price

Trunkline ELA Index Price

Trunkline ELA Basis9/14/2018

Trunkline Z1A Index PriceTrunkline Z1A Basis

9/14/2018

DOM. South Point

S.P. Basis

Nexus PL (Sta.219)

Nexus PL Plus $.28M2 Basis

Basis Spreads

AECO vs Emerson

Dawn vs MCCG

PEPL vs SW

Chicago vs Dawn

DOM. SP Basis vs MCCG

NEXUS vs MCCGNEXUS vs M2

Blue = Amexrex

Yellow = OTC

Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23

(0.4220) (0.4210) (0.1065) (0.1046) (0.1027) (0.1034) (0.1045)

2.482 2.509 2.573 2.713 2.813 2.779 2.71

(0.3152) (0.2786) (0.3056) (0.2068) (0.2011) (0.1799) (0.2199)

(0.30) (0.30) (0.16) (0.03) 0.05 0.05 (0.10)(0.2764) (0.2843) (0.1354) (0.0062) 0.0726 0.0730 (0.0774)

(0.4932) (0.5307) (0.4452) (0.3970) (0.4045) (0.4000) (0.4465)

(0.4724) (0.4827) (0.4292) (0.3856) (0.3506) (0.3406) (0.4046)

(0.0911) (0.0884) (0.1034) (0.0975) (0.0941) (0.0915) (0.0921)

(1.2450) (1.2450) (1.1150) (1.1150) (1.1150) (1.1150) (1.1150)

-0.3157 -0.3368 -0.0584 -0.0434 -0.0465 -0.0383 -0.0378

(0.132) (0.130) (0.139) (0.141) (0.124) (0.113) (0.122)

(0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800) (0.0800)

(0.8581) (0.8145) (0.6423) (0.5996) (0.6333) (0.6111) (0.6540)

(0.6481) (0.6045) (0.4623) (0.4196) (0.4533) (0.4311) (0.4740)

(0.578) (0.535) (0.362) (0.320) (0.353) (0.331) (0.374)(0.91) (0.86) (0.68) (0.65) (0.65) (0.61) (0.66)

(0.54) (0.54) (0.34) (0.39) (0.43) (0.43) (0.43)

(0.33) (0.33) (0.16) (0.21) (0.25) (0.25) (0.25)0.26 0.26 0.21 0.23 0.20 0.18 0.19

Page 101: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company Summary of Gas Cost Spreadsheets

Case No. U- 20210Witness: E.P. Schiffer

Exhibit No: A- 22Page No: 1 of 1

3rd Party Support and DTE Curves WithTeal Service

vsPeriod Nexus Only W/Teal Service @.15 Nexus Only

N18M19 168,537,143$ 168,324,074$ (213,069)$

N18O22 1,510,454,091$ 1,505,653,158$ (4,800,933)$

By PeriodN-D18 67,700,366$ 67,610,892$ (89,474)$

2019 394,582,754$ 393,290,218$ (1,292,536)$

2020 369,204,334$ 367,733,812$ (1,470,522)$

2021 354,321,340$ 352,716,560$ (1,604,780)$

J-O 2022 324,645,297$ 324,301,676$ (343,622)$ Total 1,510,454,091$ 1,505,653,158$ (4,800,933)$

Only 3rd Party Support WithTeal Service

vsPeriod Nexus Only W/Teal Service @.15 Nexus Only

N18M19 168,469,443$ 168,133,653$ (335,791)$

N18O22 1,479,594,944$ 1,475,245,410$ (4,349,534)$

By PeriodN-D18 67,632,666$ 67,466,601$ (166,065)$

2019 394,562,381$ 392,654,074$ (1,908,308)$

2020 367,685,651$ 367,294,205$ (391,446)$

2021 353,985,879$ 350,596,340$ (3,389,540)$

J-O 2022 295,728,367$ 297,234,192$ 1,505,825$ Total 1,479,594,944$ 1,475,245,410$ (4,349,534)$

VARIANCE

WithTeal Service

vsPeriod Nexus Only W/Teal Service @.15 Nexus Only

N18M19 (67,700)$ (190,421)$ (122,722)$

N18O22 (30,859,147)$ (30,407,747)$ 451,400$

By PeriodN-D18 (67,700)$ (144,291)$ (76,592)$

2019 (20,372)$ (636,144)$ (615,772)$

2020 (1,518,683)$ (439,607)$ 1,079,076$

2021 (335,461)$ (2,120,221)$ (1,784,760)$

J-O 2022 (28,916,931)$ (27,067,484)$ 1,849,447$ Total (30,859,147)$ (30,407,747)$ 451,400$

COG (from COGM 9/17/2018) Case w/ Teal Service 37,500 Dth/d Capacity

Page 102: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas Company Case No: U-20210 Cell References to AG Nexus vs Teal Witness: E. P. Schiffer April 2018 - March 2019 Exhibit No.: A-23

Page No: 1 of 1

COG (from COGM 9/17/2018) Case w/ Teal Service 37,500 Dth/d Capacity

Period Nexus Only W/Teal Service @.15

With Teal Service

vs Nexus Only

N18M19

N18022 B2

By Period BG47:BH47 BG254:BH254 BI463 N-D18

2019 BI87 BI294 BI504

2020 BI128 BI335 BI546

2021 BI169 BI376 BI587

J-0 2022 AW210:BF210 AW419:BF419 BI628 Total B2

Page 103: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas CompanyTeal vs Nexus Savings Monthly

Case No: U-20210Witness: E.P. Schiffer

Exhibit: A-24Page No: 1 of 1

TEAL Clarington vs NEXUS Kensington Saving History

Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 AVEItems 30 31 30 28 31 30 31 30 31 31 30 31 30 31 31 29 31 30

NEXUS Purchase Price 3.175$ 4.810$ 3.570$ 2.870$ 2.800$ 2.571$ 2.386$ 2.420$ 2.091$ 1.931$ 2.006$ 2.578$ 2.347$ 2.295$ 2.308$ 1.820$ 1.740$ 1.464$ 2.624$

TEAL Purchase Price 2.875$ 4.385$ 3.405$ 2.775$ 2.690$ 2.490$ 2.190$ 2.235$ 1.995$ 1.885$ 1.655$ 1.425$ 1.995$ 2.130$ 1.892$ 1.550$ 1.540$ 1.260$ 2.348$

NEXUS VS TEAL - COG 0.300$ 0.425$ 0.165$ 0.095$ 0.110$ 0.081$ 0.196$ 0.185$ 0.096$ 0.046$ 0.351$ 1.153$ 0.352$ 0.165$ 0.416$ 0.270$ 0.200$ 0.204$ 0.275$

Teal Demand Rate $.15/Dth (Additional to Nexus) 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.150$ 0.095$ 0.150$

Less Teal Saving (COG less Teal Demand Rate) 0.133$ 0.249$ (0.005)$ (0.072)$ (0.056)$ (0.084)$ 0.033$ 0.022$ (0.066)$ (0.115)$ 0.191$ 0.994$ 0.190$ 0.002$ 0.255$ 0.111$ 0.041$ 0.101$ 0.111$

Teal Capacity Dth/d 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 75,000 37,500

Teal Capacity Used Dth/d 28,244 37,418 37,500 37,482 37,470 37,500 37,500 37,500 37,500 37,500 37,500 37,500 28,727 37,500 37,500 12,632 12,632 75,000 34,811

Teal Capacity Load Factor % 75% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 77% 100% 100% 34% 34% 100% 93%

Teal Variable Transportation Costs - Fuel Use 0.017$ 0.026$ 0.020$ 0.017$ 0.016$ 0.015$ 0.013$ 0.013$ 0.012$ 0.011$ 0.010$ 0.009$ 0.012$ 0.013$ 0.011$ 0.009$ 0.009$ 0.008$ 0.014$

NEXUS Capacity Dth/d 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500

NEXUS Capacity Used Dth/d 19,736 19,736 0 9,868 0 37,500 19,739 0 37,500 37,500 37,500 0 28,748 37,500 0 0 0 0 17833

NEXUS Only Capacity Load Factor % 53% 53% 0% 26% 0% 100% 53% 0% 100% 100% 100% 0% 77% 100% 0% 0% 0% 0% 48%

Teal Savings vs NEXUS Cost -Gain/(Lost) 149,831$ 290,087$ (5,343)$ (74,608)$ (64,658)$ (94,435)$ 38,693$ 24,792$ (76,241)$ (133,624)$ 215,326$ 1,156,369$ 214,128$ 3,060$ 296,454$ 120,504$ 47,500$ 228,807$ 128,771$

Total Savings - Cum. 2,336,640$ GCR 1,812,525$

Note: Yellow Highlight = No Nexus Purchase - FOM Index Price SettleNote: Blue Highlight = Ave. of FOM Index Price Settle + NYMEX plus basis price.Note: Orange Highlight = If supply was available at Kensington it woulld be NYMEX -$0.17

Page 104: U-20210 Schiffer Rebuttal Testimony - force.com

DTE Gas CompanyVariable Price Analysis

Case No: U-20210Witness: E.P. Schiffer

Exhibit: A-25Page No: 1 of 1

1 Index Price ($/Dth): Nov-18 Dec-18 Jan-19 Feb-19 Mar-192 Panhandle Field Zone 2.78 4.39 3.17 2.67 2.47 3 ANR Southwest Field 2.89 4.47 3.29 2.73 2.58 4 Clarington 2.88 4.39 3.41 2.78 2.69 5 Kensington 3.18 4.81 2.87 6 MichCon city-gate 3.28 4.73 3.46 2.85 2.85 7 Great Lakes-Emerson 3.40 5.09 3.80 3.09 2.80 8 Viking-Emerson 3.40 5.09 3.80 3.09 2.80 9 Chicago 3.52 4.43 3.15 2.78 2.86

10 Vector-Alliance 3.52 4.43 3.99 3.20 2.78

From Exhibit AG-3From Exhibit A-2, Pg 12 (based on settled index prices)

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STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL TESTIMONY

OF

TIMOTHY J. KRYSINSKI

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DTE GAS COMPANY REBUTTAL TESTIMONY OF TIMOTHY J. KRYSINSKI

Line No.

TJK Rebuttal-1

Q1. What is your name, business address and by whom are you employed?1

A1. My name is Timothy J. Krysinski. My business address is One Energy Plaza, 2

Detroit, Michigan 48226. I am employed by DTE Energy Corporate Services, LLC 3

(DTE Energy) as a Principal Project Manager in the Regulatory Affairs Gas Strategy 4

group. 5

6

Q2. Did you previously file direct testimony in this proceeding on behalf of DTE 7

Gas Company? 8

A2. Yes. 9

10

Q3. What is the purpose of your rebuttal testimony? 11

A3. To respond to Residential Customer Group (RCG) Witness Crandall’s direct 12

testimony; specifically his concerns related to the actions taken by DTE Gas 13

regarding potential tax-related savings (within GCR transportation costs) arising 14

from passage of the Tax Cuts and Jobs Act (TCJA). 15

16

Q4. Are you sponsoring any rebuttal exhibits in this proceeding? 17

A4. Yes, I am sponsoring the following exhibits: 18

Exhibit Description 19

A-26 U-20210 RCGDG-1.5 20

A-27 U-20210 RCGDG-1.6 21

A-28 U-20210 RCGDG-2.21 22

23

Q5. Were these exhibits prepared by you or under your direction? 24

A5. Yes, they were. 25

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T. J. KRYSINSKI Line U-20210 No.

TJK Rebuttal-2

Q6. What does Witness Crandall say on page 4, lines 4 through 9 in his direct 1

testimony? 2

A6. Witness Crandall states it is his understanding that, “the FERC process of regulating 3

transmission tariffs includes an adjustment process, which modifies transmission 4

tariffs to immediately reduce tariffs when there are significant changes in Federal 5

corporate taxes.” 6

7

Q7. Do you agree with Witness Crandall’s statement (above) regarding the FERC 8

process of regulating transmission tariffs? 9

A7. No. That statement is not relevant to interstate natural gas transmission pipelines. 10

11

Q8. Why is Witness Crandall’s statement (above) not relevant to interstate natural 12

gas transmission pipelines? 13

A8. The statement Witness Crandall makes reference to is the process that applies to 14

electric utility transmission companies only, not interstate natural gas transmission 15

pipelines. 16

17

Q9. Witness Crandall presents an exhibit (referenced in his testimony on page 4 18

lines 6 and 7); does that exhibit contain information related to the treatment 19

of interstate natural gas pipelines? 20

A9. Yes. 21

22

Q10. What information is contained in Witness Crandall’s Exhibit RCG-2 (GCC-23

2) – that is relavant to interstate natural gas pipelines? 24

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T. J. KRYSINSKI Line U-20210 No.

TJK Rebuttal-3

A10. The exhibit is a FERC News Release. Under the section titled “Natural Gas” the 1

fact sheet states that FERC issued a Notice of Proposed Rule Making (NOPR) that 2

would, “allow FERC to determine which pipelines…may be collecting unjust and 3

unreasonable rates in light of the corporate tax reduction...” This is the same 4

information that is discussed in my direct testimony starting on page 2 line 5 and 5

continuing through page 8 ending on line 14. 6

7

Q11. What does Witness Crandall’s testimony state; starting on page 4 line 22 and 8

continuing through line 6 on page 5? 9

A11. Witness Crandall’s testimony states that this GCR filing does not include 10

discussion or proposed evidence regarding DTE’s efforts to reduce the cost of gas 11

and GCR related costs and capturing federal tax savings to the benefit of GCR 12

customers. Witness Crandall goes on to recommend that the Commission require 13

DTE to present evidence justifying what it has done in this GCR plan period to 14

pursue cost savings in delivering gas to its customers. 15

16

Q12. Do you agree with those testimony statements of Witness Crandall? 17

A12. No. 18

19

Q13. Why do you disagree? 20

A13. Witness Crandall is incorrect when he states that this filing does not incude 21

discussion or evidence regarding DTE Gas’s efforts to reduce the cost of gas for 22

the benefit of GCR customers. 23

24

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T. J. KRYSINSKI Line U-20210 No.

TJK Rebuttal-4

Q14. What discussion and evidence does this filing contain – which supports the 1

assertion that DTE Gas is actively engaged in pursuing cost reductions for its 2

GCR customers? 3

A14. The information that is discussed in my direct testimony starting on page 2 line 5 4

and continuing through page 8 ending on line 14; is the discussion and evidence 5

that DTE Gas is actively pursuing cost reductions for its GCR customers. The 6

discussion centers around the actions taken by FERC and the interventions and 7

actions taken by DTE Gas. Further, discovery responses provided by DTE Gas to 8

questions RCGDG-1.5; RCGDG-1.6; and RCGDG-2.21 included as exhibits A-26, 9

A-27, A-28; also show that DTE Gas is actively engaged in pursuing cost 10

reductions for its GCR customers. 11

12

Q15. On page 5 of his direct testimony, Witness Crandall suggests that the 13

Commission should put DTE on notice that under Act 304 460.6j (7) and under 14

Act 304 460.6j(13)(G) that DTE’s failure to aggressively pursue savings from 15

natural gas and GCR related costs would be unreasonable, imprudent and 16

would justify a disallowance. Do you agree with this suggestion? 17

A15. No. First, Act 304 460.6h (not Act 304 460.6j) is the relevant Michigan Case Law 18

applicable to this GCR proceeding. Second, DTE Gas has actively pursued cost 19

reaductions in all intertstate natural gas pipeline cases that impact DTE Gas 20

customers. Third, DTE Gas continues to do so; as evidenced by DTE Gas’s 21

participation in the ongoing proceedings of Panhandle and Viking. 22

23

Q16. Does this complete your rebuttal testimony? 24

A16. Yes. 25 26

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1

STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL EXHIBITS

Of

T. J. KRYSINSKI

Page 111: U-20210 Schiffer Rebuttal Testimony - force.com

MPSC Case No.:Requestor:

Question No.:Respondent:

Page:

U-20210RCGRCGDG-1.5T. J. Krysinski1 of 1

Question: Detail all reductions in gas costs that DTE has obtained for the 12 monthsof this GCR reconciliation case resulting from FERC orders or other actionsto reflect the reduction of federal income tax expense due to the adoptionof the Tax Cuts and Jobs Act (TCJA) effective January 1, 2018.

Answer: Please refer to Q&A number 25 of my direct testimony. DTE Gas receiveda 2% reduction for both maximum rate contracts held on Great Lakes(GLGT). The reduction was effective as of February 1, 2019 and remainsin place today. As of May 11, 2020 FERC, issued an order terminatingGLGT’s Form 501-G proceeding, stating, “We find that the rate reductionsprovided for in the 2017 Settlement and the 2.0% rate reduction from theLimited Section 4 Rate Reduction proceeding have provided substantialrate relief for Great Lakes’ shippers.” See FERC Docket Nos. RP19-399-000 and RP19-409-000.

Attachments: None.

Case: U-20210Exhibit: A-26Witness: T. J. KrysinskiPage: 1 of 1

Page 112: U-20210 Schiffer Rebuttal Testimony - force.com

MPSC Case No.:Requestor:

Question No.:Respondent:

Page:

U-20210RCGRCGDG-1.6T. J. Krysinski1 of 1

Question: Explain all reductions in costs that DTE has been able to negotiate, orexperience, from any of its suppliers or vendors as a result of the reductionof federal income tax expense resulting from the adoption of TCJA. Provideall documents relating to this question.

Answer: 1. Please refer to RCGDG-1.5 above for details of the GLGT reduction.Documents are publicly available within the FERC website – see DocketNos. RP19-399-000 and RP19-409-000.

2. As of May 7, 2020, Presiding Administrative Law Judge AndreaMcBarnette filed a Certification of Uncontested Settlement in the Vikingproceeding in Docket No. RP19-1340-000. The settlement (still awaitingfinal, ordered approval by the Commission) will result in a 9.5%decrease to the maximum rate contract that DTE Gas holds on Viking.The rate decrease became effective as of March 1, 2020, when Vikingfiled a Motion for Implementation of Interim Settlement Rates onFebruary 19, 2020. The Commission issued an order on February 21,2020, accepting the interim rate filing. Lastly, once the Commissionapproves the uncontested settlement, the rate decrease is retroactive toJanuary 1, 2020 – and will be refunded (including interest) subject toterms of the settlement. Documents are publicly available within theFERC website – please see Docket No. RP19-1340-000 and related subdockets.

Attachments: None.

Case: U-20210Exhibit: A-27Witness: T. J. KrysinskiPage: 1 of 1

Page 113: U-20210 Schiffer Rebuttal Testimony - force.com

MPSC Case No.:Requestor:

Question No.:Respondent:

Page:

U-20210RCGRCGDG-2.21T. J. Krysinski1 of 1

Question: With respect to DTE Witness Krysinski’s prefiled testimony, please updatethe status of the FERC cases dealing with the Tax Cuts and Jobs Act(TCJA) with respect to each pipeline as discussed in your testimony to thepresent date. Please also update the FERC cases discussed in yourtestimony relative to pipeline refunds or credits, and changes in pipelinerates.

Answer: Please see attached pdf titled, “U-20210 RCGDG-2.21 Docket Status” forupdate to TCJA cases. Note – there is no update beyond what wasprovided in direct testimony relative to pipeline refunds.

Attachments: U-20210 RCGDG-2.21 Docket Status

Case: U-20210Exhibit: A-28Witness: T.J. KrysinskiPage: 1 of 2

Page 114: U-20210 Schiffer Rebuttal Testimony - force.com

Current Status of Order 849-related Pipeline Cases

MPSC Case No.: U-20210

Question No.: RCGDG-2.21

Respondent: T. J. Krysinski

Pipeline Docket No. Filing Date Filing Current Status /

Latest Action

Vector Pipeline L.P. RP19-60-000 October 11, 2018 Form No. 501-G

FERC order

terminating proceeding

1/16/2019

Vector Pipeline L.P. RP19-61-000 October 11, 2018 Limited Section 4 FERC order accepting

filing 11/15/2018

Panhandle Eastern Pipe

Line Company, L.P. RP19-78-000 October 11, 2018 Form No. 501-G

Ongoing, section 5

trial proceeding and

ordered settlement

talks. Trial proceeding

has initial ALJ

decision scheduled for

January 2021.

ANR Pipeline Company RP19-403-000 December 6, 2018 Form No. 501-G

Motion for Leave to

Answer filed by ANR

2/04/2019

Great Lakes Gas

Transmission L.P. RP19-399-000 December 6, 2018 Form No. 501-G

FERC order

terminating proceeding

5/11/2020

Great Lakes Gas

Transmission L.P. RP19-409-000 December 6, 2018 Limited Section 4

FERC order accepting

filing 1/31/2019

Viking Gas Transmission

Company RP19-386-000 December 6, 2018 Form No. 501-G

FERC order

terminating proceeding

7/31/2019

Case: U-20210Exhibit: A-28Witness: T.J. KrysinskiPage: 2 of 2

Page 115: U-20210 Schiffer Rebuttal Testimony - force.com

STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL TESTIMONY

OF

LUCIAN BRATU

Page 116: U-20210 Schiffer Rebuttal Testimony - force.com

DTE GAS COMPANY REBUTTAL TESTIMONY OF LUCIAN BRATU

Line No.

LB Rebuttal -1

Q1. What is your name and business address?1

A1. My name is Lucian Bratu. My business address is One Energy Plaza, Detroit, 2

Michigan 48226. 3

4

Q2. By whom are you employed and in what capacity? 5

A2. I am employed by DTE Gas Company (DTE Gas or Company) as Senior Analyst 6

for Gas Supply and Planning. 7

8

Q3. Did you previously file direct testimony in this proceeding on behalf of DTE 9

Gas? 10

A3. Yes, I did. 11

12

Q4. What issues are you rebutting in this proceeding? 13

A4. I am rebutting Residential Customer Group (RCG) Witness Geoffrey C. Crandall’s 14

recommended disallowance of $7,000,000 in connection with Company use and 15

losses (Direct Testimony and Exhibits of Geoffrey C. Crandall, page 9). 16

17

Q5. Are you sponsoring any rebuttal exhibits in this proceeding? 18

A5. No, I am not. 19

20

Q6. Do you agree with Mr. Crandall’s proposed disallowance? 21

A6. No. 22

23

Q7. Why do you disagree with Mr. Crandall’s recommended $7,000,000 24

disallowance related to Company use and losses? 25

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L. BRATU Line U-20210 No.

LB Rebuttal -2

A7. I disagree with Mr. Crandall because Company use and losses are recovered in base 1

rates, not in GCR proceedings. Witness Crandall is arguing in this proceeding for a 2

potential disallowance of $7,000,000 because the Company use and losses volumes 3

exceeded the 2018-2019 gas year plan by 2.4 Bcf. In response to this higher than 4

expected Company use and losses, DTE Gas made the reasonable and prudent 5

decision to increase GCR purchases by the same amount. Mr. Crandall asks the 6

Commission to disallow DTE Gas recovery of $7,000,000 because, in his opinion, 7

there is insufficient explanation as to why Company use and losses were 2.4 Bcf 8

higher than planned for the 2018-19 plan year. Mr. Crandall appears to be unaware, 9

however, that the cost related to Company use and losses for the 2018-19 gas year 10

is included in the Company’s General Rate Case proceeding, Case No. U-20642, 11

currently pending before the Commission. Cost related to Company use and losses 12

is not included in this GCR proceeding. 13

14

Q8. What is included in Company use and losses variance of 2.4 Bcf in Exhibit A-15

9, line 3, column (i)? 16

A8. Company use and losses has two components: (1) Company use gas and (2) Lost 17

And Unaccounted For gas (LAUF). For the entire 2018-19 gas year, Company use 18

and loses was higher than planned primarily due to LAUF: LAUF was 1.5 Bcf 19

higher than planned and Company use gas was 0.9 Bcf higher than planned, as 20

illustrated in the table below. 21

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L. BRATU Line U-20210 No.

LB Rebuttal -3

1

2

Q9. Is it unusual for the actual Company use and losses volume to be different than 3

the plan? 4

A9. No. Due to the nature of forecasting in general it is unlikely to forecast with 100% 5

accuracy because conditions often change. The actual volumes do not match 6

planned volumes because the plan assumes normal conditions, which may not occur 7

in day to day operations. As stated in the direct testimony of Company witness 8

Foster in Case No. U-18412, DTE Gas’s Commission-approved 2018-19 GCR 9

Plan, monthly GCR purchases are not expected to exactly match the plan (MPSC 10

Case No. U-18412, 3T 72 on lines 17-25 and 3T 73 on lines 1-6). 11

12

Q10. What types of occurrences can result in actual Company use and losses 13

volumes being different than planned? 14

A10. Differences in forecasted Company use versus actual volumes could vary for 15

several reasons, such as but not limited to fuel for compressors, gas processing at 16

storage facilities and gas to heat Company facilities. Lost gas versus actual volumes 17

could also vary for several reasons, such as but not limited to transmission losses, 18

distribution system leaks, theft and metering errors. 19

20

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L. BRATU Line U-20210 No.

LB Rebuttal -4

Q11. Why were Company use and loses actual volumes higher than planned for the 1

2018-19 gas year? 2

A11. Company use volume is directly impacted by the system’s throughput. This is also 3

true for losses. As I described in my direct testimony on page LB-6, the actual 4

sendout was higher than plan for the 2018-19 gas year primarily due to the colder 5

than normal weather experienced at that time. 6

7

Q12. Does the Company typically replace Company use and losses that are higher 8

than plan during the plan year? 9

A12. Yes. Typically, if Company use and losses volumes are above plan, DTE Gas will 10

replace those volumes to avoid a shortfall and ensure safe and reliable service to 11

natural gas customers. 12

13

Q13. Is DTE Gas seeking recovery of Company use and losses in this GCR 14

Reconciliation case? 15

A13. No. The cost related to Company use and losses is included in DTE Gas’s General 16

Rate Case, not the GCR Reconciliation case. 17

18

Q14. Should the Commission reject the RCG’s recommendation to disallow 19

$7,000,000 associated with Company use and losses? 20

A14. Yes. For the reasons given above, the Commission should reject the RCG’s 21

recommendation. 22

23

Q15. Does this complete your rebuttal testimony? 24

A15. Yes, it does. 25

Page 120: U-20210 Schiffer Rebuttal Testimony - force.com

STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE Gas Company ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

REBUTTAL TESTIMONY

OF

GANDOLFO LORE

Page 121: U-20210 Schiffer Rebuttal Testimony - force.com

DTE GAS COMPANY REBUTTAL TESTIMONY OF GANDOLFO LORE

Line No.

GL Rebuttal-1

Q1. What is your name and business address?1

A1. My name is Gandolfo LoRe. My business address is One Energy Plaza, Detroit, 2

Michigan 48226. 3

4

Q2. By whom are you employed and in what capacity? 5

A2. I am employed by DTE Energy Corporate Services, LLC as a Manager supporting 6

DTE Gas for the Controller’s Organization. 7

8

Q3. Did you previously file direct testimony in this proceeding on behalf of DTE 9

Gas Company? 10

A3. Yes. I filed testimony in U-20210, DTE Gas Company’s 2018-19 GCR 11

Reconciliation Case. 12

13

Q4. What issue are you rebutting in this proceeding? 14

A4. My testimony rebuts the Michigan Public Service Commission (MPSC) Staff 15

(Staff) witness Gretchen M. Wagner’s concerns about DTE Gas’ billing and 16

payment process with DTE Michigan Gathering Company (MGAT). 17

18

Q5. What was Ms. Wagner’s concern? 19

A5. As discussed on page 15 of her direct testimony, Ms. Wagner expressed concern 20

that DTE Gas might not be reviewing the journal entries made by MGAT. In 21

addition, Ms. Wagner suggests the Company may be in violation of the Code of 22

Conduct rule 4(3) of R 460.10104 as approved in MPSC Case No. U-18361, dated 23

December 20, 2018. Ms. Wagner notes that Generally Accepted Accounting 24

Principles (GAAP) requires each economic entity to separately maintain its 25

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G. Lore U-20210

Line No.

GL Rebuttal-2

financial records. She states “If MGAT is booking expenses on behalf of DTE Gas 1

then separate financial records are not being maintained by the Company.” 2

3

Q6. Do you agree with Ms. Wagner? 4

A6. No, I don’t. Separate books of accounts are maintained for every legal entity within 5

DTE Energy’s SAP-based accounting system. DTE Gas uses the Systems, 6

Applications & Products (SAP) financial software. The financial software is 7

integrated allowing for inter-company transactions to be recorded efficiently. The 8

way SAP operates, when an affiliate originates a charge to the utility, SAP 9

automatically records a corresponding credit to the intercompany payables account 10

on the books of the utility. This results in the revenue at the affiliate being recorded 11

in the same accounting period as the related cost at the Utility. Under the SAP 12

process, the inter-company payables and receivables are automatically recorded at 13

the individual entities, facilitating the completion of stand-alone financial 14

statements for each entity. Intercompany invoicing is generally not required as the 15

system handles intercompany transactions and settlements automatically via system 16

postings to all necessary intercompany accounts when intercompany journals are 17

utilized. Each month, the MGAT Accountant provides an electronic copy of the 18

journal entry recorded in SAP to the DTE Gas Accountant, for his or her review. 19

The financial records are maintained separately in SAP by both DTE Gas Company 20

and MGAT. DTE Gas Company follows the DTE Energy Affiliate Transactions 21

Policy, which is written in accordance with GAAP, MPSC Uniform System of 22

Accounts (USOA), and the Federal Energy Regulatory Commission Uniform 23

System of Accounts. 24

25

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G. Lore U-20210

Line No.

GL Rebuttal-3

Q7. Does this conclude your testimony? 1

A7. Yes, it does. 2

Page 124: U-20210 Schiffer Rebuttal Testimony - force.com

STATE OF MICHIGAN

BEFORE THE MICHIGAN PUBLIC SERVICE COMMISSION

In the matter of the Application of ) DTE GAS COMPANY ) for a Gas Cost Recovery Reconciliation ) Case No. U-20210 proceeding for the 12 months ending ) March 31, 2019 )

PROOF OF SERVICE STATE OF MICHIGAN ) ) ss COUNTY OF WAYNE )

ESTELLA R. BRANSON, being duly sworn, deposes and says that on the 25th day

of June 2020, DTE Gas Company’s Rebuttal Testimony and Exhibits of Witnesses, Timothy J.

Krysinski and Eric P. Schiffer, and Rebuttal Testimony of Witnesses, Lucian Bratu and Gandolfo

Lore, was served upon the persons on the attached service list via email.

.

ESTELLA R. BRANSON

Subscribed and sworn to before me this 25th day of June, 2020 . Karyn B. Kazyaka, Notary Public Macomb County, Michigan My Commission Expires: 7-21-2023 Acting in Wayne County

Page 125: U-20210 Schiffer Rebuttal Testimony - force.com

SERVICE LIST MPSC CASE NO. U-20210

ADMINISTRATIVE LAW JUDGE Honorable Martin Snider Administrative Law Judge Section 7109 West Saginaw Hwy, 3rd Floor Lansing, MI 48917 [email protected] ATTORNEY GENERAL (ENRA) Joel King G. Mennen Williams Bldg. 525 W. Ottawa Street, 6th Floor P.O. Box 30755 Lansing, MI 48909 [email protected] [email protected] MICHIGAN PUBLIC SERVICE COMMISSION STAFF ATTORNEYS Monica M. Stephens Heather M. S. Durian 7109 West Saginaw Hwy, 3rd Floor Lansing, MI 48917 [email protected] [email protected] RESIDENTIAL CUSTOMER GROUP Brian W. Coyer Don L. Keskey University Office Place 333 Albert Avenue, Suite 425 East Lansing, MI 48823 [email protected] [email protected] RETAIL ENERGY SUPPLY ASSOCIATION (RESA) Jennifer Utter Heston Fraser Trebilcock Davis & Dunlap, PC 124 W. Allegan, Suite 1000 Lansing, MI 48933 [email protected]


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