Item 2.02 Results of Operations and Financial Condition
The information in this Current Report on Form 8-K, including the exhibits
attached hereto, shall not be deemed "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended, or otherwise subject to the
liabilities under that Section. Furthermore, such information, including the
exhibits attached hereto, shall not be deemed to be incorporated by reference in
any filing under the Securities Act of 1933, as amended, except as shall be
expressly set forth by specific reference in such filing.
On October 27, 2022, The Southern Company ("Southern Company") issued a press
release regarding its earnings for the three-month and nine-month periods ended
September 30, 2022. A copy of this release is being furnished as Exhibit 99.01
to this Current Report on Form 8-K. In addition, certain additional information
regarding the financial results for the three-month and nine-month periods ended
September 30, 2022 is being furnished as Exhibits 99.02 through 99.07 to this
Current Report on Form 8-K.
Use of Non-GAAP Financial Measures
Exhibits 99.01, 99.02, 99.03 and 99.04 to this Current Report on Form 8-K
include earnings and earnings per share in accordance with generally accepted
accounting principles ("GAAP") for the three-month and nine-month periods ended
September 30, 2022 and 2021. These exhibits also include earnings and earnings
per share (1) for the three-month and nine-month periods ended September 30,
2022 and 2021, excluding (a) charges and credits (net of salvage proceeds),
associated legal expenses (net of insurance recoveries), and tax impacts related
to plants under construction and (b) acquisition and disposition impacts and (2)
for the three-month and nine-month periods ended September 30, 2021, excluding
(a) earnings from the Wholesale Gas Services business and (b) impairment charges
associated with investments in a leveraged lease and a gas pipeline project. The
attached exhibits include additional information regarding these excluded items,
as well as reconciliations of each non-GAAP financial measure to the most
comparable financial measure under GAAP. Southern Company believes the
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presentation of earnings and earnings per share, excluding these items, is
useful to investors because it provides investors with additional information to
evaluate the performance of Southern Company's ongoing business activities.
Southern Company management also uses earnings and earnings per share, excluding
the effect of these items, to evaluate the performance of Southern Company's
ongoing business activities. The presentation of this additional information is
not meant to be considered a substitute for financial measures prepared in
accordance with GAAP.
Exhibits
The exhibits hereto contain business segment information for Alabama Power
Company, Georgia Power Company, Mississippi Power Company, Southern Power
Company and Southern Company Gas. Accordingly, this report is also being
furnished on behalf of each such registrant.
The following exhibits relate to the three-month and nine-month periods ended
September 30, 2022:
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SOUTHERN COMPANY 
