PETITION OF NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC PURSUANT TO IND. CODE §§ 8-1-2-42, 8-1-2-42.7 AND 8-1-2-61 FOR (1) AUTHORITY TO MODIFY ITS RETAIL RATES AND CHARGES FOR GAS UTILITY SERVICE THROUGH A PHASE IN OF RATES; (2) APPROVAL OF NEW SCHEDULES OF RATES AND CHARGES, GENERAL RULES AND REGULATIONS, AND RIDERS (BOTH EXISTING AND NEW); (3) APPROVAL OF A NEW SALES RECONCILIATION ADJUSTMENT MECHANISM; (4) APPROVAL OF REVISED GAS DEPRECIATION RATES APPLICABLE TO ITS GAS PLANT IN SERVICE; (5) APPROVAL OF NECESSARY AND APPROPRIATE ACCOUNTING RELIEF, INCLUDING BUT NOT LIMITED TO APPROVAL OF CERTAIN DEFERRAL MECHANISMS FOR PENSION, OTHER POST-RETIREMENT BENEFITS, AND LINE LOCATE EXPENSES; AND (6) TO THE EXTENT NECESSARY, APPROVAL OF ANY OF THE RELIEF REQUESTED HEREIN PURSUANT TO IND. CODE CH. 8-1-2.5.