1. a) Description;
2. b) Time period charges were recorded;

3. c) Amortization period;

   1. d) ICC Docket Nos., if any, authorizing recording and/or recovery of the deferred charge;
4. e) Deferred charge balance at beginning of year;
5. f) Deferred charge balance at end of year;
6. g) Deferred charge balance in rate base; and
7. h) Amortization expense.

Provide information concerning each deferred charge item included in rate base for each of the three years immediately preceding the test year and the test year: