VERIFIED PETITION OF NORTHERN INDIANA PUBLIC SERVICE COMPANY LLC FOR (1) APPROVAL OF EXPENDITURES FOR IMPROVEMENTS TO PETITIONER’S INFORMATION TECHNOLOGY SYSTEMS THROUGH THE DESIGN, DEVELOPMENT, AND IMPLEMENTATION OF A WORK AND ASSET MANAGEMENT (“WAM”) PROGRAM; (2) AUTHORITY TO DEFER, AS A REGULATORY ASSET, CERTAIN COSTS INCURRED IN CONNECTION WITH THE WAM PROGRAM AS WELL AS DEPRECIATION / AMORTIZATION EXPENSE INCURRED AFTER THE WAM ASSETS ARE PLACED IN SERVICE UNTIL SUCH TIME AS THOSE COSTS CAN BE INCLUDED FOR RECOVERY IN BASE RATES; (3) AUTHORITY TO DEFER, AS A REGULATORY ASSET, POST INSERVICE CARRYING CHARGES AFTER THE WAM ASSETS ARE PLACED IN SERVICE UNTIL SUCH TIME AS THOSE COSTS CAN BE INCLUDED FOR RECOVERY IN BASE RATES; AND (4) CONFIRMATION THAT THE WAM PROGRAM ASSETS, INCLUDING THE REQUESTED REGULATORY ASSETS, WILL BE INCLUDED IN PETITIONER’S RATE BASE FOR RATEMAKING PURPOSES IN RATE CASES AFTER THE WAM ASSETS HAVE BEEN PLACED IN SERVICE, ALL PURSUANT TO IND. CODE § 8-1-2-23.