{"url_path":"/sec/cik-0001004155/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS AND FINANCIAL STATEMENT SCHEDULES","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":292,"has_tables":true,"body_markdown":"Item 15.EXHIBITS AND FINANCIAL STATEMENT SCHEDULES\n\n(a)The following documents are filed as a part of this report on Form 10-K:\n\n(1)Financial Statements and Financial Statement Schedules:\n\nManagement's Reports on Internal Control Over Financial Reporting for Southern Company and Subsidiary Companies, Alabama Power, Georgia Power, Mississippi Power, Southern Power and Subsidiary Companies, and Southern Company Gas and Subsidiary Companies are listed under Item 9A herein.\n\nReports of Independent Registered Public Accounting Firm (Deloitte & Touche LLP, PCAOB ID: 34) on the financial statements and financial statement schedules for Southern Company and Subsidiary Companies, Alabama Power Company, Georgia Power Company, Mississippi Power Company, Southern Power Company and Subsidiary Companies, and Southern Company Gas and Subsidiary Companies are listed under Item 8 herein. Also included in Item 8 herein is the Report of Independent Registered Public Accounting Firm (BDO USA, P.C.; Houston, Texas; PCAOB ID: 243) on the financial statements of Southern Natural Gas Company, L.L.C., Southern Company Gas' investment which is accounted for by the use of the equity method.\n\nThe financial statements filed as a part of this report for Southern Company and Subsidiary Companies, Alabama Power, Georgia Power, Mississippi Power, Southern Power and Subsidiary Companies, and Southern Company Gas and Subsidiary Companies are listed under Item 8 herein.\n\nThe financial statement schedules (Schedule II, Valuation and Qualifying Accounts and Reserves) for Southern Company and Subsidiary Companies, Alabama Power, Georgia Power, Mississippi Power, Southern Power and Subsidiary Companies, and Southern Company Gas and Subsidiary Companies are included on pages IV-2 and IV-3. Columns in Schedule II may be omitted if the information is not applicable or not required. All other schedules are omitted as not applicable or not required.\n\n(2)Exhibits:\n\nExhibits for the Registrants are listed in the Exhibit Index at page E-1."}