{"url_path":"/sec/cik-0001004155/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 PRINCIPAL ACCOUNTANT FEES AND SERVICES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-19","source_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000006-index.html","accession_number":"0000092122-26-000006","cik":"0001004155","ticker":null,"issuer_name":"SOUTHERN CO GAS","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000006-index.html","primary_entity_key":"0001004155","primary_entity_name":"SOUTHERN CO GAS"},"word_count":300,"has_tables":true,"body_markdown":"Item 14.PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nThe following represents fees billed to the Subsidiary Registrants in 2025 and 2024 by Deloitte & Touche LLP, each company's principal public accountant:\n\n20252024\n\n (in thousands)\n\nAlabama Power\n\nAudit Fees (a)\n$4,098 $3,663 \n\nAudit-Related Fees (b)\n92 128 \n\nTax Fees— — \n\nAll Other Fees (c)\n113 46 \n\nTotal$4,303 $3,837 \n\nGeorgia Power\n\nAudit Fees (a)\n$6,668 $6,216 \n\nAudit-Related Fees (b)\n154 196 \n\nTax Fees— — \n\nAll Other Fees (c)\n155 29 \n\nTotal$6,977 $6,441 \n\nMississippi Power\n\nAudit Fees (a)\n$681 $697 \n\nAudit-Related Fees (b)\n17 25 \n\nTax Fees— — \n\nAll Other Fees (c)\n25 7 \n\nTotal$723 $729 \n\nSouthern Power\n\nAudit Fees (a)\n$1,106 $1,028 \n\nAudit-Related Fees (d)\n2,130 2,478 \n\nTax Fees— — \n\nAll Other Fees (c)\n4 33 \n\nTotal$3,240 $3,539 \n\nSouthern Company Gas\n\nAudit Fees (a)(e)\n$2,626 $2,711 \n\nAudit-Related Fees (b)\n1,239 297 \n\nTax Fees— — \n\nAll Other Fees (c)\n12 11 \n\nTotal$3,877 $3,019 \n\n(a)Includes services performed in connection with financing transactions.\n\n(b)Represents fees for statutory and non-statutory audit services and other attest services.\n\n(c)Represents registration fees for attendance at Deloitte & Touche LLP-sponsored education seminars and other non-audit advisory services.\n\n(d)Represents fees in connection with audits of Southern Power partnerships, other statutory and non-statutory audit services, and other attest services.\n\n(e)Includes fees in connection with statutory audits of several Southern Company Gas subsidiaries.\n\nThe Southern Company Audit Committee (on behalf of Southern Company and its subsidiaries) has a Policy of Engagement of the Independent Auditor for Audit and Non-Audit Services that includes pre-approval requirements for the audit and non-audit services provided by Deloitte & Touche LLP. All of the services provided by Deloitte & Touche LLP in fiscal years 2025 and 2024 and related fees were approved in advance by the Southern Company Audit Committee.\n\nIII-2\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nPART IV"}