Sample findings report: TDU pass-through reconciliation

Sample report — synthetic data. A demonstration of the deliverable format, generated from a fabricated ERCOT-shaped dataset with known exceptions planted in it. Not a real client engagement; the provider shown does not exist.

Total value at issue

$386,725

Across 4,647 exceptions — 5.1% of everything the TDUs invoiced in the period. Two different kinds of problem are in that number: recoverable leakage you can go and collect, and payables exposure you owe or are owed. Part A and Part B separate them.

The three-way position

Every delivery dollar the TDU charged should be paid once and recovered once. These three totals are what actually happened.

810 — TDU invoiced you

$7,562,233

→

820 — you paid the TDU

$7,024,167

→

Recovered from customers

$7,491,293

Recovery rate

99.06%

of TDU charges billed back out

Net position

$467,126

recovered minus paid — flattered by $248,820 of TDU invoices not yet remitted

Paid and never recovered

$58,702

remitted to the TDU, never billed to a customer

Where the money is

Value at issue by exception type, across both seams. Payables items are keyed on the TDSP invoice; pass-through items on ESI ID and service month.

TDU invoiced, never paid 810 vs 820

$248,820

Charged by TDU, never recovered 810 vs billing

$62,178

Paid with no TDU invoice 810 vs 820

$28,522

Under-recovered from customer 810 vs billing

$20,722

Over-recovered from customer 810 vs billing

$8,058

TDU invoice paid twice 810 vs 820

$7,890

TDU invoice underpaid 810 vs 820

$5,029

Recovered with no TDU charge 810 vs billing

$3,903

TDU invoice overpaid 810 vs 820

$1,603

Root cause — the rate step that never landed

Your extracts don't contain the TDU tariff, so it was reconstructed from them: fitting delivery charge against kWh across every account in a zone-month recovers the volumetric rate and the fixed charge. Across 5 zones and 6 service months the worst fit was R² = 1.0000, so these rates are the tariff, not an estimate. Each customer's own bill was then tested against that history — an account still implying the previous rate after a step is one the pass-through table never updated.

■ root cause

TNMP

556 ESI-months · $2,211

TDU charges you$0.0663

You bill$0.0637

per kWh, since 2026-03

TNMP: delivery rates stepped from $0.0637 to $0.0663 per kWh in 2026-03. 556 ESI-months across 4 month(s) were still billed at the old rate — 125 accounts (5.2% of the zone) in the latest month alone. Under-recovered $2,211.19.

■ root cause

AEP CENTRAL

504 ESI-months · $2,173

TDU charges you$0.0675

You bill$0.0648

per kWh, since 2026-03

AEP CENTRAL: delivery rates stepped from $0.0648 to $0.0675 per kWh in 2026-03. 504 ESI-months across 4 month(s) were still billed at the old rate — 123 accounts (5.3% of the zone) in the latest month alone. Under-recovered $2,172.72.

■ root cause

CENTERPOINT

559 ESI-months · $2,155

TDU charges you$0.0637

You bill$0.0612

per kWh, since 2026-03

CENTERPOINT: delivery rates stepped from $0.0612 to $0.0637 per kWh in 2026-03. 559 ESI-months across 4 month(s) were still billed at the old rate — 144 accounts (6.0% of the zone) in the latest month alone. Under-recovered $2,155.01.

■ root cause

AEP NORTH

550 ESI-months · $2,098

TDU charges you$0.0615

You bill$0.0591

per kWh, since 2026-03

AEP NORTH: delivery rates stepped from $0.0591 to $0.0615 per kWh in 2026-03. 550 ESI-months across 4 month(s) were still billed at the old rate — 137 accounts (5.5% of the zone) in the latest month alone. Under-recovered $2,097.79.

■ root cause

ONCOR

517 ESI-months · $1,803

TDU charges you$0.0568

You bill$0.0546

per kWh, since 2026-03

ONCOR: delivery rates stepped from $0.0546 to $0.0568 per kWh in 2026-03. 517 ESI-months across 4 month(s) were still billed at the old rate — 128 accounts (5.4% of the zone) in the latest month alone. Under-recovered $1,802.72.

Part A — Payables integrity · 810 vs 820

Did what you remitted match what the TDU invoiced? Keyed on the TDSP invoice reference, so each row is a whole invoice covering many premises.

◆ serious

TDU invoiced, never paid

1 invoice · $248,820

The TDU billed you and no remittance went out. Past the due date this accrues late fees, and in the extreme it puts your collateral position and your standing with the TDU at risk.

TDSP	TDU invoice	Invoiced	Paid	At issue	Note
AEP NORTH	AEPN-202605	$248,820	$0	$248,820	61 days since invoice date, covering 2,476 ESI IDs

■ critical

Paid with no TDU invoice

2 invoices · $28,522

You remitted against an invoice you have no 810 for. Cash left the building with nothing supporting it — either a duplicate under another reference, a keying error, or a payment applied to the wrong TDU.

TDSP	TDU invoice	Invoiced	Paid	At issue	Note
CENTERPOINT	CEN-ADJ-2026	$0	$18,554	$18,554	Remittance against an invoice reference with no 810 on file
ONCOR	ONC-ADJ-2026	$0	$9,969	$9,969	Remittance against an invoice reference with no 810 on file

■ critical

TDU invoice paid twice

1 invoice · $7,890

One TDU invoice remitted more than once. Straightforward recoverable cash, and usually a symptom of an AP process that will do it again.

TDSP	TDU invoice	Invoiced	Paid	At issue	Note
CENTERPOINT	CNP-202602	$254,512	$262,402	$7,890	3 remittances totalling 262,401.82 against a 254,511.95 invoice

▲ warning

TDU invoice underpaid

1 invoice · $5,029

You paid less than the TDU invoiced. If it's a deliberate dispute that's fine and should be documented; if it isn't, it's a payable quietly aging.

TDSP	TDU invoice	Invoiced	Paid	At issue	Note
TNMP	TNMP-202603	$228,585	$223,556	$5,029	Invoiced 228,585.01, remitted 223,556.14

◆ serious

TDU invoice overpaid

1 invoice · $1,603

You paid more than the TDU invoiced. That's your cash sitting on the utility's balance sheet, and nobody at the TDU is going to volunteer it back.

TDSP	TDU invoice	Invoiced	Paid	At issue	Note
ONCOR	ONC-202604	$178,155	$179,759	$1,603	Invoiced 178,155.27, remitted 179,758.67

Part B — Pass-through recovery · 810 vs customer billing

Did the delivery charge reach the customer? Keyed on ESI ID and service month, so each row is one premise for one month.

■ critical

Charged by TDU, never recovered

597 ESI-months · $62,178

The TDU charged you for delivery at this premise and no delivery charge reached the customer's bill. This is the one that hurts — you paid it and recovered nothing. It is pure margin, gone, and invisible in aggregate.

ESI ID	Service month	TDSP	TDU charged	Recovered	At issue	Note
10089010007720	2026-06	AEP CENTRAL	$244	$0	$244	TDU charged 244.20, nothing billed to the customer — invoice was paid
10089010003507	2026-06	TNMP	$239	$0	$239	TDU charged 238.95, nothing billed to the customer — invoice was paid
10089010003583	2026-06	CENTERPOINT	$222	$0	$222	TDU charged 221.64, nothing billed to the customer — invoice was paid
10089010005206	2026-06	CENTERPOINT	$220	$0	$220	TDU charged 219.60, nothing billed to the customer — invoice was paid
10089010007538	2026-06	TNMP	$218	$0	$218	TDU charged 218.32, nothing billed to the customer — invoice was paid
10089010000940	2026-06	TNMP	$211	$0	$211	TDU charged 210.76, nothing billed to the customer — invoice was paid
10089010001818	2026-06	TNMP	$204	$0	$204	TDU charged 203.67, nothing billed to the customer — invoice was paid
10089010002512	2026-02	AEP CENTRAL	$203	$0	$203	TDU charged 203.00, nothing billed to the customer — invoice was paid
10089010005324	2026-01	CENTERPOINT	$202	$0	$202	TDU charged 201.94, nothing billed to the customer — invoice was paid
10089010000070	2026-06	CENTERPOINT	$201	$0	$201	TDU charged 200.68, nothing billed to the customer — invoice was paid
10089010006629	2026-06	AEP CENTRAL	$200	$0	$200	TDU charged 200.09, nothing billed to the customer — invoice was paid
10089010006732	2026-01	TNMP	$199	$0	$199	TDU charged 198.57, nothing billed to the customer — invoice was paid

+ 585 more in the Charged by TDU, never recovered tab of the workbook.

◆ serious

Under-recovered from customer

3,218 ESI-months · $20,722

You recovered less delivery than the TDU charged you. Concentrated around rate changes, where the pass-through table still holds the previous rate. Texas TDU rates step March 1 and September 1.

ESI ID	Service month	TDSP	TDU charged	Recovered	At issue	Note
10089010001859	2026-06	AEP NORTH	$213	$153	$59	TDU charged 212.91, recovered 153.48
10089010001028	2026-06	TNMP	$204	$148	$56	TDU charged 203.93, recovered 147.71
10089010000041	2026-05	TNMP	$173	$122	$51	TDU charged 172.97, recovered 121.83
10089010000175	2026-01	AEP NORTH	$180	$130	$50	TDU charged 179.63, recovered 129.98
10089010000812	2026-05	ONCOR	$168	$119	$49	TDU charged 168.38, recovered 119.36
10089010004687	2026-01	AEP NORTH	$181	$133	$48	TDU charged 181.29, recovered 132.93
10089010011169	2026-01	AEP NORTH	$167	$119	$48	TDU charged 166.81, recovered 118.56
10089010005205	2026-06	AEP CENTRAL	$170	$122	$48	TDU charged 170.14, recovered 121.95
10089010006614	2026-02	TNMP	$185	$137	$47	TDU charged 184.68, recovered 137.33
10089010011226	2026-06	ONCOR	$198	$151	$47	TDU charged 198.05, recovered 150.73
10089010008220	2026-06	AEP NORTH	$223	$177	$46	TDU charged 223.06, recovered 176.88
10089010007831	2026-05	TNMP	$180	$134	$46	TDU charged 180.13, recovered 134.27

+ 3,206 more in the Under-recovered from customer tab of the workbook.

▲ warning

Over-recovered from customer

788 ESI-months · $8,058

You recovered more than the TDU charged. Refund liability, and a PUCT complaint waiting for the first customer who checks the arithmetic.

ESI ID	Service month	TDSP	TDU charged	Recovered	At issue	Note
10089010011510	2026-06	TNMP	$211	$242	$32	Recovered 242.45 against a 210.70 TDU charge
10089010006191	2026-06	TNMP	$216	$247	$31	Recovered 247.42 against a 216.27 TDU charge
10089010006343	2026-06	ONCOR	$202	$233	$31	Recovered 233.11 against a 202.03 TDU charge
10089010011809	2026-06	TNMP	$211	$241	$30	Recovered 241.14 against a 211.16 TDU charge
10089010009179	2026-01	TNMP	$194	$223	$29	Recovered 222.86 against a 193.66 TDU charge
10089010002452	2026-06	AEP CENTRAL	$210	$239	$29	Recovered 238.84 against a 210.00 TDU charge
10089010000112	2026-06	ONCOR	$187	$216	$28	Recovered 215.71 against a 187.31 TDU charge
10089010007585	2026-06	TNMP	$215	$244	$28	Recovered 243.66 against a 215.47 TDU charge
10089010010064	2026-06	AEP CENTRAL	$188	$216	$28	Recovered 215.63 against a 188.08 TDU charge
10089010001642	2026-02	AEP CENTRAL	$183	$210	$28	Recovered 210.41 against a 182.91 TDU charge
10089010000413	2026-01	AEP CENTRAL	$193	$220	$27	Recovered 219.92 against a 192.83 TDU charge
10089010007312	2026-06	AEP CENTRAL	$175	$202	$26	Recovered 201.55 against a 175.06 TDU charge

+ 776 more in the Over-recovered from customer tab of the workbook.

▲ warning

Recovered with no TDU charge

38 ESI-months · $3,903

A delivery charge reached the customer with no 810 behind it. Either the invoice hasn't landed yet and the bill got ahead of it, or you billed something the TDU never charged you for.

ESI ID	Service month	TDSP	TDU charged	Recovered	At issue	Note
10089010005578	2026-07	Not on file	$0	$171	$171	Delivery charge billed to the customer with no 810 behind it
10089010010613	2026-07	Not on file	$0	$171	$171	Delivery charge billed to the customer with no 810 behind it
10089010010145	2026-07	Not on file	$0	$171	$171	Delivery charge billed to the customer with no 810 behind it
10089010009649	2026-07	Not on file	$0	$164	$164	Delivery charge billed to the customer with no 810 behind it
10089010006905	2026-07	Not on file	$0	$157	$157	Delivery charge billed to the customer with no 810 behind it
10089010004045	2026-07	Not on file	$0	$148	$148	Delivery charge billed to the customer with no 810 behind it
10089010010994	2026-07	Not on file	$0	$138	$138	Delivery charge billed to the customer with no 810 behind it
10089010008756	2026-07	Not on file	$0	$138	$138	Delivery charge billed to the customer with no 810 behind it
10089010003830	2026-07	Not on file	$0	$133	$133	Delivery charge billed to the customer with no 810 behind it
10089010003004	2026-07	Not on file	$0	$132	$132	Delivery charge billed to the customer with no 810 behind it
10089010005771	2026-07	Not on file	$0	$127	$127	Delivery charge billed to the customer with no 810 behind it
10089010001165	2026-07	Not on file	$0	$117	$117	Delivery charge billed to the customer with no 810 behind it

+ 26 more in the Recovered with no TDU charge tab of the workbook.

This is the format. The same reconciliation run against your own extracts would name your mechanisms and your numbers.

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