LG&E Gas Line Tracker Rate Adjustment Request - Data Request
Summary
The Kentucky Public Service Commission issued a data request to Louisville Gas and Electric Company requiring the utility to provide detailed financial reconciliations and rate base documentation for its Gas Line Tracker rate adjustment proceeding (Case No. 2026-00052). Responses are due by April 20, 2026, covering rate base figures of approximately $110-115 million and net asset values around $86-87 million. The Commission directs LG&E to provide responses under oath with proper certification.
What changed
The Kentucky PSC Commission Staff issued a formal data request to LG&E requiring responses to questions regarding the utility's Gas Line Tracker rate adjustment application. The request seeks reconciliation of conflicting rate base figures between Case No. 2025-00114 ($110,475,478) and the current application ($110,573,301), as well as clarification on accumulated depreciation figures. LG&E must respond by April 20, 2026, with all responses under oath or accompanied by a signed certification of accuracy.
LG&E must prepare and file complete responses to the data requests by the April 20, 2026 deadline. Responses must be in searchable PDF format, properly bookmarked, with each response including the underlying question and responsible witness name. If LG&E cannot provide requested information, it must provide a written explanation of specific grounds for non-compliance. The utility must also amend prior responses if subsequent information indicates the original response was incorrect or incomplete.
What to do next
- Prepare and file complete responses to Commission Staff's data requests by April 20, 2026
- Ensure all responses include the underlying question text, responsible witness name, and are filed under oath with preparer certification
- Reconcile and explain variance between August 2025 Rate Base figures ($110,573,301 vs $110,475,478) and Net Asset values ($87,118,363 vs $86,971,476) across case proceedings
Source document (simplified)
COMMONWEALTH OF KENTUCKY BEFORE THE PUBLIC SERVICE COMMISSION In the Matter of:
COMMISSION STAFF'S FIRST REQUEST FOR INFORMATION TO LOUISVILLE GAS AND ELECTRIC COMPANY Louisville Gas and Electric Company (LG&E), pursuant to 807 KAR 5:001, shall file with the Commission an electronic version of the following information. The information requested is due on April 20, 2026. The Commission directs LG&E to the Commission's July 22, 2021 Order in Case No. 2020-00085 regarding filings with the 1 Commission. Electronic documents shall be in portable document format (PDF), shall be searchable, and shall be appropriately bookmarked. Each response shall include the question to which the response is made and shall include the name of the witness responsible for responding to the questions related to the information provided. Each response shall be answered under oath or, for representatives of a public or private corporation or a partnership or association or a governmental agency, be accompanied by a signed certification of the preparer or the person supervising the preparation of the response on behalf of the entity that the
Case No. 2020-00085, Electronic Emergency Docket Related to the Novel Coronavirus COVID-119 (Ky. PSC July 22, 2021), Order (in which the Commission ordered that for case filings made on and after March 16, 2020, filers are NOT required to file the original physical copies of the filings required by 807 KAR ELECTRONIC APPLICATION OF LOUISVILLE ) 5:001, Section 8).
GAS AND ELECTRIC COMPANY FOR ) CASE NO. APPROVAL OF REVISED GAS LINE TRACKER ) 2026-00052 RATES EFFECTIVE FOR SERVICES ) RENDERED ON AND AFTER MAY 1, 2026 )
response is true and accurate to the best of that person's knowledge, information, and belief formed after a reasonable inquiry. LG&E shall make timely amendment to any prior response if LG&E obtains information that indicates the response was incorrect or incomplete when made or, though correct or complete when made, is now incorrect or incomplete in any material respect. For any request to which LG&E fails or refuses to furnish all or part of the requested information, LG&E shall provide a written explanation of the specific grounds for its failure to completely and precisely respond. Careful attention shall be given to copied and scanned material to ensure that it is legible. When the requested information has been previously provided in this proceeding in the requested format, reference may be made to the specific location of that information in responding to this request. When applicable, the requested information shall be separately provided for total company operations and jurisdictional operations. When filing a paper containing personal information, LG&E shall, in accordance with 807 KAR 5:001, Section 4(10), encrypt or redact the paper so that personal information cannot be read.
- Refer to the Application, Exhibit 3, page 3, which identifies the August 2025 Rate Base as $110,573,301 and Net Asset value as $87,118,363. Refer also to the supplemental response filed on August 25, 2025, in Case No. 2025-00114 (Attachment 2 to Q54, Tab B-1.1 B), which lists Utility Plant at Original Cost and Net Plant Deductions
Case No. 2025-00114 Electronic Application of Louisville Gas and Electric Company for an 2Adjustment of Its Electric and Gas Rates and Approval of Certain Regulatory and Accounting Treatments.
-2- Case No. 2026-00052
for the Gas Line Tracker (GLT) Adjustment Clause as $110,475,478 and $86,971,476, respectively. Reconcile these two sets of figures and explain the specific factors driving the variance between the referenced amounts.
Refer to Application, Exhibit 3, page 3, which identifies the December 2025
Rate Base as $115,747,404 and Accumulated Depreciation as ($13,071,614). Refer also to Exhibit 4, page 1, which identifies Gas Plant Investment (net) as $113,971,164 and Accumulated Depreciation (net) as ($11,665,018) for the same period. Reconcile these figures and explain the specific accounting treatments or adjustments that result in the difference between these two exhibits.Refer to Application, Exhibit 4, page 1, which identifies a total Net Rate Base
of $99,516,665 for 2026. Refer also to Case No. 2025-00114 , supplemental response 3 filed on August 25, 2025 (Attachment to Q54, Tab SCH J-1.1|J-1.2, page 4), which identifies a GLT Rate Base of $98,883,227. Reconcile these two figures and explain the specific factors or adjustments driving the difference between these two reported amounts.
Case No. 2025-00114 Electronic Application of Louisville Gas and Electric Company for an 3Adjustment of Its Electric and Gas Rates and Approval of Certain Regulatory and Accounting Treatments.
-3- Case No. 2026-00052
________________________ Linda C. Bridwell, PE Executive Director Public Service Commission 211 Sower Blvd. Frankfort, KY 40601-8294
APR 02 2026DATED _____________________
cc: Parties of Record
Case No. 2026-00052
Service List for 2026-00052
- Andrea M. Fackler Manager, Revenue Requirement LG&E and KU Energy LLC 220 West Main Street Louisville, KY 40202
- Honorable Allyson K Sturgeon Vice President and Deputy General Counsel-Regulatory and PPL LG&E and KU Energy LLC 220 West Main Street Louisville, KY 40202
- Robert Conroy Vice President, State Regulation and Rates LG&E and KU Energy LLC 220 West Main Street Louisville, KY 40202
- Louisville Gas and Electric Company 820 West Broadway Louisville, KY 40203
- Denotes served by Email
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