SCHEDULE II

THE LACLEDE GROUP, INC. AND SUBSIDIARY COMPANIES

RESERVES

FOR THE YEARS ENDED SEPTEMBER 30, 2013, 2012, AND 2011



COLUMN A	COLUMN B		COLUMN C						COLUMN D			COLUMN E
	BALANCE AT		ADDITIONS			CHARGED			DEDUCTIONS			BALANCE
	BEGINNING		TO			TO OTHER			FROM			AT CLOSE
DESCRIPTION	OF PERIOD		INCOME			ACCOUNTS			RESERVES			OF PERIOD
(Thousands of Dollars)
YEAR ENDED SEPTEMBER 30, 2013:
DOUBTFUL ACCOUNTS	$	7,705	$	5,584		$	8,234	(b)	$	13,477	(c)	$	8,046
MISCELLANEOUS:
Injuries and property damage	$	4,540	$	1,934		$	—		$	2,135	(d)	$	4,339
Deferred compensation	14,205		1,781			—			1,306			14,680
Group medical claims incurred but not reported	1,560		17,205			—			16,116		(d)	2,649
TOTAL	$	20,305	$	20,920	(a)	$	—	(a)	$	19,557	(a)	$	21,668

YEAR ENDED SEPTEMBER 30, 2012:
DOUBTFUL ACCOUNTS	$	10,073	$	6,011		$	10,145	(b)	$	18,524	(c)	$	7,705
MISCELLANEOUS:
Injuries and property damage	$	3,603	$	3,150		$	—		$	2,213	(d)	$	4,540
Deferred compensation	13,474		1,756			—			1,025			14,205
Group medical claims incurred but not reported	1,300		15,381			—			15,121		(d)	1,560
TOTAL	$	18,377	$	20,287		$	—		$	18,359		$	20,305

YEAR ENDED SEPTEMBER 30, 2011:
DOUBTFUL ACCOUNTS	$	10,295	$	7,242		$	11,340	(b)	$	18,804	(c)	$	10,073
MISCELLANEOUS:
Injuries and property damage	$	3,228	$	2,416		$	—		$	2,041	(d)	$	3,603
Deferred compensation	12,571		1,893			—			990			13,474
Group medical claims incurred but not reported	1,450		14,171			—			14,321		(d)	1,300
TOTAL	$	17,249	$	18,480		$	—		$	17,352		$	18,377


(a)	Totals for the year ended September 30, 2013 includes one month of MGE activity.


(b)	Accounts reinstated, cash recoveries, etc.


(c)	Accounts written off.


(d)	Claims settled, less reimbursements from insurance companies.