diff --git a/reports/il_lea/index.qmd b/reports/il_lea/index.qmd
index 3051a28..963357a 100644
--- a/reports/il_lea/index.qmd
+++ b/reports/il_lea/index.qmd
@@ -180,10 +180,25 @@ The authors would like to thank:
 
 
 ### Estimated data
-Peoples Gas did not report a cost per service line connection, so the figure is based on the average reported "per project" cost, which we interpret to mean connections. [^per_project_cost]
-Per project service line costs were calculated by subtracting the customer contribution from the total extension cost and dividing by the number of service line projects.
+#### Peoples Gas
+Peoples Gas did not report a cost per service line connection, so the figure is based on the average reported "per project" cost, which we interpret to mean connections.
+Per project service line costs were calculated by subtracting the customer contribution from the total extension cost and dividing by the number of service line projects in each year.
+
+Peoples Gas reported "the NonQIP main expenditures, excluding customer contributions, for projects that required main extensions. The expenditures include main related costs for the entire project". @peoplesgas_Docket230068Peoples_2023 Qualified Infrastructure Plant (QIP) typically refers to infrastructure replacement or modernization projects. We cannot be certain that all of these expenses were related to line extension allowances. The figures reported here should be considered an upper bound on the true cost of main line extension allowances for Peoples Gas.
+
+#### Nicor Gas
+The total LEA spending figure was calculated by subtracting the reported customer contribution from the reported total extension cost for main service lines in each year. @northernillinoisgascompany_Docket230066Nicor_2023
+
+Nicor provided estiamtes of their average cost in 200 foot free main allowance per foot and per customer. We interpret per customer to mean the average cost per new connection. It is unclear if this figure would include mulitple customers per connection in the case of a multi-family building.
+
+The per connection cost estimates for service line extensions were calculated by subtracting the reported customer contribution from the reported total extension cost for service line extensions in each year and dividing by the reported number of service line projects in each year. We assume that one project is equal to one new connection.
+
+#### Ameren Gas
+Ameren Gas did not report total LEA spending for service or main line extensions. Instead they provided data for two standing work orders (SWOs) for new business for transmission and distribution related work. The report describes **transmission SWO** includes "work for large meter sets, regulator station upgrades and SCADA when such equipment is required for acustomer load addition."" The **distribution SWO** includes "gas mains, service lines, fittings and other material associated with new service requests". For each of these SWOs, they also provided dollar values for the total Customer Contributions in Aid of Construction (CIAC). @kilhoffer_Docket230067Ameren_2023 We estiamted the total LEA spending by subtracting the distribution SWO CIAC from the distribution SWO total.
+
+Ameren Gas reported the standard cost equivalent for a new connection as 400 feet. We interpret this to mean the maximum LEA subsidy per new connection. The remainder of the connection cost is the responsibility of the customer. There was no data on the actual average cost per connection, so we used the standard cost equivalent which should be considered an upper bound.
+
 
-Total LEA was calculated
 ## Assumptions
 
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