Download:
pdf |
pdfTHIS FILING IS
Item 1:
An Initial (Original)
Submission
OR
Resubmission No. ____
Form 2 Approved
OMB No.1902-0028
(Expires 09/30/2017)
Form 3-Q Approved
OMB No.1902-0205
(Expires 11/30/2016)
FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)
Year/Period of Report
End of
FERC FORM No. 2/3Q (02-04)
INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q
GENERAL INFORMATION
I
Purpose
FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information form natural gas companies
subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be a
non-confidential public use forms.
II.
Who Must Submit
Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each
of the previous three years must submit FERC Form 2 and 3-Q.
Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or volume
transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form 2-A and
3-Q.
Newly established entities must use projected data to determine whether they must file the FERC Form 3-Q and FERC
Form 2 or 2-A.
III.
What and Where to Submit
(a) Submit Forms 2, 2-A and 3-Q electronically through the submission software at
http://www.ferc.gov/docs-filing/eforms/form-2/elec-subm-soft.asp .
(b) The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-Q filings.
(c) Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the
Commission, the latest Annual Report to Stockholders and any annual financial or statistical report regularly prepared and
distributed to bondholders, security analysts, or industry associations. Do not include monthly and quarterly reports.
Indicate by checking the appropriate box on Form 2, Page 3, List of Schedules, if the reports to stockholders will be
submitted or if no annual report to stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these
reports to the Secretary of the Commission at:
Secretary of the Commission
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(d) For the Annual CPA certification, submit with the original submission of this form, a letter or report (not applicable
to respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards
of reporting which will:
(i)
Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with
the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the
Chief Accountant's published accounting releases), and
(ii)
be signed by independent certified public accountants or an independent licensed public accountant
certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§
158.10-158.12 for specific qualifications.)
i
Reference
Reference
Schedules Pages
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements
110-113
114-117
118-119
120-121
122-123
Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s
requirements. Describe the discrepancies that exist
.
(e) Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using
eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA Certification Statement,” have
been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on
the Commission website at http://www.ferc.gov/help/how-to.asp
(f) Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC
Form 2 and 2-A free of charge from: http://www.ferc.gov/docs-filing/eforms/form-2/form-2.pdf and
http://www.ferc.gov/docs-filing/eforms/form-2a/form-2a.pdf, respectively. Copies may also be obtained from the
Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A,
Washington, DC 20426 or by calling (202).502-8371
IV. When to Submit:
FERC Forms 2, 2-A, and 3-Q must be filed by the dates:
(a) FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)
(b) FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the
reporting quarter (18 C.F.R.§ 260.300), and
(c) FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-Q within 70 days after the
reporting quarter (18 C.F.R. § 260.300).
V.
Where to Send Comments on Public Reporting Burden.
The public reporting burden for the Form 2 collection of information is estimated to average 1,623 hours per
response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the
data-needed, and completing and reviewing the collection of information. The public reporting burden for the Form 2A
collection of information is estimated to average 250 hours per response. The public reporting burden for the Form
3-Q collection of information is estimated to average 165 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information, including
suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC
20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of
Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory
Commission). No person shall be subject to any penalty if any collection of information does not display a valid control
number (44 U.S.C. § 3512 (a)).
ii
GENERAL INSTRUCTIONS
I.
Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all
accounting words and phrases in accordance with the USofA.
II.
Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures
per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements
where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on
the statements that they support. When applying thresholds to determine significance for reporting purposes, use
for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income
accounts the current year's year to date amounts.
III
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word
"None" where it truly and completely states the fact.
IV.
For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not
Applicable" in column (d) on the List of Schedules, pages 2 and 3.
V.
Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the
header of each page is to be completed only for resubmissions.
VI.
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be
reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing
the numbers in parentheses.
VII
For any resubmissions, submit the electronic filing using the form submission only. Please explain the reason for
the resubmission in a footnote to the data field.
VIII.
Footnote and further explain accounts or pages as necessary.
IX.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as
specifically authorized.
X.
Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon
those shown by the report of the previous period/year, or an appropriate explanation given as to why the different
figures were used.
XI.
Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of
measurement.
iii
I.
DEFINITIONS
Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure,
of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated
with water vapor and under a pressure equivalent to that of 30°F, and under standard gravitational
force (980.665 cm. per sec) with air of the same temperature and pressure as the gas, when the
products of combustion are cooled to the initial temperature of gas and air when the water formed by combustion
is condensed to the liquid state (called gross heating value or total heating value).
II.
Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any other
Commission. Name the commission whose authorization was obtained and give date of the authorization.
III.
Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
IV
Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on
whose behalf the report is made.
iv
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C. 717-717w)
"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the
Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper
administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require
from such natural-gas companies specific answers to all questions upon which the Commission may need information. The
Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization,
investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of
facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas,
costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."
"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind such
orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other things, such
rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all
statements declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and
time within they shall be filed..."
General Penalties
The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. §
717t-1(a).
v
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
Year/Period of Report
01 Exact Legal Name of Respondent
End of
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
05 Name of Contact Person
06 Title of Contact Person
07 Address of Contact Person (Street, City, State, Zip Code)
This Report Is:
(1)
An Original
(2)
A Resubmission
08 Telephone of Contact Person, Including Area Code
10 Date of Report
(Mo, Da, Yr)
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name
12 Title
13 Signature
14 Date Signed
Title 18, U.S.C. 1001, makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO. 2/3Q (02-04)
Page
1
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Title of Schedule
Line
No.
Reference
Page No.
(b)
(a)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1
General Information
101
2
Control Over Respondent
102
3
Corporations Controlled by Respondent
103
4
Security Holders and Voting Powers
107
5
Important Changes During the Year
108
6
Comparative Balance Sheet
110-113
7
Statement of Income for the Year
114-116
8
Statement of Accumulated Comprehensive Income and Hedging Activities
9
Statement of Retained Earnings for the Year
118-119
10
Statements of Cash Flows
120-121
11
Notes to Financial Statements
117
122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion
200-201
13
Gas Plant in Service
204-209
14
Gas Property and Capacity Leased from Others
212
15
Gas Property and Capacity Leased to Others
213
16
Gas Plant Held for Future Use
214
17
Construction Work in Progress-Gas
216
18
Non-Traditional Rate Treatment Afforded New Projects
217
19
General Description of Construction Overhead Procedure
218
20
Accumulated Provision for Depreciation of Gas Utility Plant
219
21
Gas Stored
220
22
Investments
222-223
224-225
23
Investments in Subsidiary Companies
24
Prepayments
230
25
Extraordinary Property Losses
230
26
Unrecovered Plant and Regulatory Study Costs
230
27
Other Regulatory Assets
232
28
Miscellaneous Deferred Debits
29
Accumulated Deferred Income Taxes
233
234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
30
Capital Stock
31
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and
250-251
Installments Received on Capital Stock
252
32
Other Paid-in Capital
253
33
Discount on Capital Stock
254
34
Capital Stock Expense
254
35
Securities issued or Assumed and Securities Refunded or Retired During the Year
255
36
Long-Term Debt
256-257
37
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt
258-259
FERC FORM NO. 2 (REV 12-07)
Page 2
Date Revised
Remarks
(c)
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Title of Schedule
Line
No.
Reference
Page No.
(b)
(a)
38
Unamortized Loss and Gain on Reacquired Debt
39
Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes
40
Taxes Accrued, Prepaid, and Charged During Year
41
Miscellaneous Current and Accrued Liabilities
42
Other Deferred Credits
43
Accumulated Deferred Income Taxes-Other Property
274-275
44
Accumulated Deferred Income Taxes-Other
276-277
45
Other Regulatory Liabilities
260
261
262-263
268
269
278
INCOME ACCOUNT SUPPORTING SCHEDULES
46
Monthly Quantity & Revenue Data by Rate Schedule
47
Gas Operating Revenues
300-301
48
Revenues from Transportation of Gas of Others Through Gathering Facilities
302-303
49
Revenues from Transportation of Gas of Others Through Transmission Facilities
304-305
50
Revenues from Storage Gas of Others
306-307
51
Other Gas Revenues
52
Discounted Rate Services and Negotiated Rate Services
53
Gas Operation and Maintenance Expenses
54
Exchange and Imbalance Transactions
328
55
Gas Used in Utility Operations
331
56
Transmission and Compression of Gas by Others
332
57
Other Gas Supply Expenses
334
58
Miscellaneous General Expenses-Gas
335
59
Depreciation, Depletion, and Amortization of Gas Plant
60
Particulars Concerning Certain Income Deduction and Interest Charges Accounts
299
308
313
317-325
336-338
340
COMMON SECTION
61
Regulatory Commission Expenses
62
Employee Pensions and Benefits (Account 926)
63
Distribution of Salaries and Wages
64
Charges for Outside Professional and Other Consultative Services
357
65
Transactions with Associated (Affiliated) Companies
358
350-351
352
354-355
GAS PLANT STATISTICAL DATA
66
Compressor Stations
508-509
67
Gas Storage Projects
512-513
68
Transmission Lines
514
69
Transmission System Peak Deliveries
518
70
Auxiliary Peaking Facilities
519
71
Gas Account-Natural Gas
520
72
Shipper Supplied Gas for the Current Quarter
521
73
System Map
522
74
Footnote Reference
551
75
Footnote Text
552
76
Stockholder's Reports (check appropriate box)
Four copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO. 2 (REV 12-07)
Page 3
Date Revised
Remarks
(c)
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
General Information
1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept and address of office
where any other corporate books of account are kept, if different from that where the general corporate books are kept.
2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not
incorporated, state that fact and give the type of organization and the date organized.
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c)
the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial
statements?
(1)
Yes... Enter the date when such independent accountant was initially engaged:
(2)
No
FERC FORM NO. 2 (12-96)
Page 101
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Control Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding
company organization, report in a footnote the chain of organization.
2. If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose of the trust.
3. In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect, or a "J" for joint control.
Line
No.
Company Name
Type of Control
(a)
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FERC FORM NO. 2 (12-96)
Page
102
State of
Incorporation
(c)
Percent Voting
Stock Owned
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Corporations Controlled by Respondent
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held,
naming any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
4. In column (b) designate type of control of the respondent as "D" for direct, an "I" for indirect, or a "J" for joint control.
--------------------------DEFINITIONS
--------------------------1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
Type of Control
Kind of Business
(a)
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FERC FORM NO. 2 (12-96)
Page
103
Percent Voting
Stock Owned
(d)
Footnote
Reference
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Security Holders and Voting Powers
1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent,
and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock
book prior to end of year, and, in a footnote, state
the purpose of such closing:
2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors of the
respondent and number of such votes cast by proxy.
3. Give the date and place of
such meeting:
Total:
By Proxy:
VOTING SECURITIES
4. Number of votes as of (date):
Line
No.
Name (Title) and Address of
Security Holder
(a)
Total Votes
Common Stock
Preferred Stock
Other
(b)
(c)
(d)
(e)
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
FERC FORM NO. 2 (12-96)
Page 107
Name of Respondent
This Report is:
(1) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
Important Changes During the Quarter/Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
FERC FORM NO. 2 (12-96)
108.1
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Comparative Balance Sheet (Assets and Other Debits)
Line
No.
Title of Account
Reference
Page Number
(a)
(b)
1
UTILITY PLANT
2
Utility Plant (101-106, 114)
200-201
3
Construction Work in Progress (107)
200-201
4
TOTAL Utility Plant (Total of lines 2 and 3)
200-201
5
(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
6
Net Utility Plant (Total of line 4 less 5)
7
Nuclear Fuel (120.1 thru 120.4, and 120.6)
8
(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9
Nuclear Fuel (Total of line 7 less 8)
10
Net Utility Plant (Total of lines 6 and 9)
11
Utility Plant Adjustments (116)
122
12
Gas Stored-Base Gas (117.1)
220
13
System Balancing Gas (117.2)
220
14
Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)
220
15
Gas Owed to System Gas (117.4)
220
16
OTHER PROPERTY AND INVESTMENTS
17
Nonutility Property (121)
18
(Less) Accum. Provision for Depreciation and Amortization (122)
19
Investments in Associated Companies (123)
222-223
20
Investments in Subsidiary Companies (123.1)
224-225
21
(For Cost of Account 123.1 See Footnote Page 224, line 40)
22
Noncurrent Portion of Allowances
23
Other Investments (124)
24
Sinking Funds (125)
25
Depreciation Fund (126)
26
Amortization Fund - Federal (127)
27
Other Special Funds (128)
28
Long-Term Portion of Derivative Assets (175)
29
Long-Term Portion of Derivative Assets - Hedges (176)
30
222-223
TOTAL Other Property and Investments (Total of lines 17-20, 22-29)
31
CURRENT AND ACCRUED ASSETS
32
Cash (131)
33
Special Deposits (132-134)
34
Working Funds (135)
35
Temporary Cash Investments (136)
36
Notes Receivable (141)
37
Customer Accounts Receivable (142)
38
Other Accounts Receivable (143)
39
(Less) Accum. Provision for Uncollectible Accounts - Credit (144)
40
Notes Receivable from Associated Companies (145)
41
Accounts Receivable from Associated Companies (146)
42
Fuel Stock (151)
43
Fuel Stock Expenses Undistributed (152)
FERC FORM NO. 2 (REV 06-04)
222-223
Page
110
Current Year End of
Quarter/Year Balance
(c)
Prior Year
End Balance
12/31
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Comparative Balance Sheet (Assets and Other Debits)(continued)
Line
No.
Title of Account
Reference
Page Number
(a)
(b)
44
Residuals (Elec) and Extracted Products (Gas) (153)
45
Plant Materials and Operating Supplies (154)
46
Merchandise (155)
47
Other Materials and Supplies (156)
48
Nuclear Materials Held for Sale (157)
49
Allowances (158.1 and 158.2)
50
(Less) Noncurrent Portion of Allowances
51
Stores Expense Undistributed (163)
52
Gas Stored Underground-Current (164.1)
220
53
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)
220
54
Prepayments (165)
230
55
Advances for Gas (166 thru 167)
56
Interest and Dividends Receivable (171)
57
Rents Receivable (172)
58
Accrued Utility Revenues (173)
59
Miscellaneous Current and Accrued Assets (174)
60
Derivative Instrument Assets (175)
61
(Less) Long-Term Portion of Derivative Instrument Assets (175)
62
Derivative Instrument Assets - Hedges (176)
63
(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)
64
TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
65
DEFERRED DEBITS
66
Unamortized Debt Expense (181)
67
Extraordinary Property Losses (182.1)
230
68
Unrecovered Plant and Regulatory Study Costs (182.2)
230
69
Other Regulatory Assets (182.3)
232
70
Preliminary Survey and Investigation Charges (Electric)(183)
71
Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72
Clearing Accounts (184)
73
Temporary Facilities (185)
74
Miscellaneous Deferred Debits (186)
75
Deferred Losses from Disposition of Utility Plant (187)
76
Research, Development, and Demonstration Expend. (188)
77
Unamortized Loss on Reacquired Debt (189)
78
Accumulated Deferred Income Taxes (190)
79
Unrecovered Purchased Gas Costs (191)
233
234-235
80
TOTAL Deferred Debits (Total of lines 66 thru 79)
81
TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)
FERC FORM NO. 2 (REV 06-04)
Page
111
Current Year End of
Quarter/Year Balance
(c)
Prior Year
End Balance
12/31
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Comparative Balance Sheet (Liabilities and Other Credits)
Line
No.
Title of Account
Reference
Page Number
(a)
(b)
1
PROPRIETARY CAPITAL
2
Common Stock Issued (201)
250-251
3
Preferred Stock Issued (204)
250-251
4
Capital Stock Subscribed (202, 205)
252
5
Stock Liability for Conversion (203, 206)
252
6
Premium on Capital Stock (207)
252
7
Other Paid-In Capital (208-211)
253
8
Installments Received on Capital Stock (212)
252
9
(Less) Discount on Capital Stock (213)
254
10
(Less) Capital Stock Expense (214)
254
11
Retained Earnings (215, 215.1, 216)
118-119
12
Unappropriated Undistributed Subsidiary Earnings (216.1)
118-119
13
(Less) Reacquired Capital Stock (217)
250-251
14
Accumulated Other Comprehensive Income (219)
15
117
TOTAL Proprietary Capital (Total of lines 2 thru 14)
16
LONG TERM DEBT
17
Bonds (221)
256-257
18
(Less) Reacquired Bonds (222)
256-257
19
Advances from Associated Companies (223)
256-257
20
Other Long-Term Debt (224)
256-257
21
Unamortized Premium on Long-Term Debt (225)
258-259
22
(Less) Unamortized Discount on Long-Term Debt-Dr (226)
258-259
23
(Less) Current Portion of Long-Term Debt
24
TOTAL Long-Term Debt (Total of lines 17 thru 23)
25
OTHER NONCURRENT LIABILITIES
26
Obligations Under Capital Leases-Noncurrent (227)
27
Accumulated Provision for Property Insurance (228.1)
28
Accumulated Provision for Injuries and Damages (228.2)
29
Accumulated Provision for Pensions and Benefits (228.3)
30
Accumulated Miscellaneous Operating Provisions (228.4)
31
Accumulated Provision for Rate Refunds (229)
FERC FORM NO. 2 (REV 06-04)
Page
112
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12/31
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Line
No.
Title of Account
Reference
Page Number
(a)
(b)
32
Long-Term Portion of Derivative Instrument Liabilities
33
Long-Term Portion of Derivative Instrument Liabilities - Hedges
34
Asset Retirement Obligations (230)
35
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
36
CURRENT AND ACCRUED LIABILITIES
37
Current Portion of Long-Term Debt
38
Notes Payable (231)
39
Accounts Payable (232)
40
Notes Payable to Associated Companies (233)
41
Accounts Payable to Associated Companies (234)
42
Customer Deposits (235)
43
Taxes Accrued (236)
44
Interest Accrued (237)
45
Dividends Declared (238)
46
Matured Long-Term Debt (239)
47
Matured Interest (240)
262-263
48
Tax Collections Payable (241)
49
Miscellaneous Current and Accrued Liabilities (242)
50
Obligations Under Capital Leases-Current (243)
51
Derivative Instrument Liabilities (244)
52
(Less) Long-Term Portion of Derivative Instrument Liabilities
53
Derivative Instrument Liabilities - Hedges (245)
54
(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges
55
268
TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
56
DEFERRED CREDITS
57
Customer Advances for Construction (252)
58
Accumulated Deferred Investment Tax Credits (255)
59
Deferred Gains from Disposition of Utility Plant (256)
60
Other Deferred Credits (253)
269
61
Other Regulatory Liabilities (254)
278
62
Unamortized Gain on Reacquired Debt (257)
260
63
Accumulated Deferred Income Taxes - Accelerated Amortization (281)
64
Accumulated Deferred Income Taxes - Other Property (282)
65
Accumulated Deferred Income Taxes - Other (283)
66
TOTAL Deferred Credits (Total of lines 57 thru 65)
67
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)
FERC FORM NO. 2 (REV 06-04)
Page
113
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12/31
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Income
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for
other utility function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for
other utility function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's
customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with
respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues
received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of
allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Title of Account
(a)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Reference
Page
Number
(b)
Total
Current Year to
Date Balance
for Quarter/Year
(c)
UTILITY OPERATING INCOME
Gas Operating Revenues (400)
300-301
Operating Expenses
Operation Expenses (401)
317-325
Maintenance Expenses (402)
317-325
Depreciation Expense (403)
336-338
Depreciation Expense for Asset Retirement Costs (403.1)
336-338
Amortization and Depletion of Utility Plant (404-405)
336-338
Amortization of Utility Plant Acu. Adjustment (406)
336-338
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
Amortization of Conversion Expenses (407.2)
Regulatory Debits (407.3)
(Less) Regulatory Credits (407.4)
Taxes Other than Income Taxes (408.1)
262-263
Income Taxes-Federal (409.1)
262-263
Income Taxes-Other (409.1)
262-263
Provision of Deferred Income Taxes (410.1)
234-235
(Less) Provision for Deferred Income Taxes-Credit (411.1)
234-235
Investment Tax Credit Adjustment-Net (411.4)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.8)
Losses from Disposition of Allowances (411.9)
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)
FERC FORM NO. 2 (REV 06-04)
Page
114
Total
Prior Year to Date
Balance
for Quarter/Year
(d)
Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)
Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Income(continued)
Title of Account
(a)
Line
No.
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
Reference
Page
Number
(b)
Total
Current Year to
Date Balance
for Quarter/Year
(c)
Net Utility Operating Income (Carried forward from page 114)
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutility Operating Income
Revenues form Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
Revenues from Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.1)
119
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Total of lines 31 thru 40)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Donations (426.1)
340
Life Insurance (426.2)
Penalties (426.3)
Expenditures for Certain Civic, Political and Related Activities (426.4)
Other Deductions (426.5)
TOTAL Other Income Deductions (Total of lines 43 thru 49)
340
Taxes Applic. to Other Income and Deductions
Taxes Other than Income Taxes (408.2)
262-263
Income Taxes-Federal (409.2)
262-263
Income Taxes-Other (409.2)
262-263
Provision for Deferred Income Taxes (410.2)
234-235
(Less) Provision for Deferred Income Taxes-Credit (411.2)
234-235
Investment Tax Credit Adjustments-Net (411.5)
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
Net Other Income and Deductions (Total of lines 41, 50, 59)
INTEREST CHARGES
Interest on Long-Term Debt (427)
Amortization of Debt Disc. and Expense (428)
258-259
Amortization of Loss on Reacquired Debt (428.1)
(Less) Amortization of Premium on Debt-Credit (429)
258-259
(Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
Interest on Debt to Associated Companies (430)
340
Other Interest Expense (431)
340
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
Net Interest Charges (Total of lines 62 thru 69)
Income Before Extraordinary Items (Total of lines 27,60 and 70)
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.3)
262-263
Extraordinary Items after Taxes (Total of line 75 less line 76)
Net Income (Total of lines 71 and 77)
FERC FORM NO. 2 (REV 06-04)
Page
116
Total
Prior Year to Date
Balance
for Quarter/Year
(d)
Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)
Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Income
Line
No.
Elec. Utility
Current
Year to Date
(in dollars)
(g)
Elec. Utility
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Current
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Date
(in dollars)
(j)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
FERC FORM NO. 2 (REV 06-04)
Page
115
Other Utility
Current
Year to Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
(l)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Accumulated Comprehensive Income and Hedging Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Line
No.
Item
(a)
Unrealized Gains
and Losses on
available-for-sale
securities
(b)
1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Quarter/Year to Date Reclassifications
from Account 219 to Net Income
3 Preceding Quarter/Year to Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding
Quarter/Year
6 Balance of Account 219 at Beginning of Current Year
7 Current Quarter/Year to Date Reclassifications from
Account 219 to Net Income
8 Current Quarter/Year to Date Changes in Fair Value
9 Total (lines 7 and 8)
10 Balance of Account 219 at End of Current
Quarter/Year
FERC FORM NO. 2 (NEW 06-02)
Page 117
Minimum Pension
liabililty Adjustment
(net amount)
Foreign Currency
Hedges
Other
Adjustments
(c)
(d)
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Accumulated Comprehensive Income and Hedging Activities(continued)
Line
No.
Other Cash Flow Hedges
Interest Rate Swaps
Other Cash Flow Hedges
(Insert Category)
(f)
(g)
Totals for each
category of
items recorded in
Account 219
(h)
1
2
3
4
5
6
7
8
9
10
FERC FORM NO. 2 (NEW 06-02)
Page 117a
Net Income
(Carried Forward
from Page 116,
Line 78)
(i)
Total
Comprehensive
Income
(j)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Retained Earnings
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reservation or appropriation of retained earnings.
4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
5. Show dividends for each class and series of capital stock.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Item
Contra Primary
Account Affected
(a)
(b)
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)
Appropriations of Retained Earnings (Account 436)
Dividends Declared-Preferred Stock (Account 437)
Dividends Declared-Common Stock (Account 438)
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
Report only on an Annual Basis no Quarterly
Balance-Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.1)
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance-End of Year
FERC FORM NO. 2 (REV 06-04)
Page
118-119
Current Quarter
Year to Date
Balance
(c)
Previous Quarter
Year to Date
Balance
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify
separately such items as investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Description (See Instructions for explanation of codes)
Line
No.
(a)
1
Net Cash Flow from Operating Activities
2
Net Income (Line 78(c) on page 116)
3
Noncash Charges (Credits) to Income:
4
Depreciation and Depletion
5
6
Deferred Income Taxes (Net)
7
Investment Tax Credit Adjustments (Net)
8
Net (Increase) Decrease in Receivables
9
Net (Increase) Decrease in Inventory
10
Net (Increase) Decrease in Allowances Inventory
11
Net Increase (Decrease) in Payables and Accrued Expenses
12
Net (Increase) Decrease in Other Regulatory Assets
13
Net Increase (Decrease) in Other Regulatory Liabilities
14
(Less) Allowance for Other Funds Used During Construction
15
(Less) Undistributed Earnings from Subsidiary Companies
16
17
Net Cash Provided by (Used in) Operating Activities
18
(Total of Lines 2 thru 16)
19
20
21
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
22
Gross Additions to Utility Plant (less nuclear fuel)
23
Gross Additions to Nuclear Fuel
24
Gross Additions to Common Utility Plant
25
Gross Additions to Nonutility Plant
26
(Less) Allowance for Other Funds Used During Construction
27
28
Cash Outflows for Plant (Total of lines 22 thru 27)
29
30
Acquisition of Other Noncurrent Assets (d)
31
Proceeds from Disposal of Noncurrent Assets (d)
32
33
Investments in and Advances to Assoc. and Subsidiary Companies
34
Contributions and Advances from Assoc. and Subsidiary Companies
35
Disposition of Investments in (and Advances to)
36
Associated and Subsidiary Companies
37
38
Purchase of Investment Securities (a)
39
Proceeds from Sales of Investment Securities (a)
FERC FORM NO. 2 (REV 06-04)
Page
120
Current Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Statement of Cash Flows (continued)
Description (See Instructions for explanation of codes)
Line
No.
(a)
40
Loans Made or Purchased
41
Collections on Loans
42
43
Net (Increase) Decrease in Receivables
44
Net (Increase) Decrease in Inventory
45
Net (Increase) Decrease in Allowances Held for Speculation
46
Net Increase (Decrease) in Payables and Accrued Expenses
47
48
Net Cash Provided by (Used in) Investing Activities
49
(Total of lines 28 thru 47)
50
51
52
Cash Flows from Financing Activities:
Proceeds from Issuance of:
53
Long-Term Debt (b)
54
Preferred Stock
55
Common Stock
56
57
Net Increase in Short-term Debt (c)
58
59
Cash Provided by Outside Sources (Total of lines 53 thru 58)
60
61
Payments for Retirement of:
62
Long-Term Debt (b)
63
Preferred Stock
64
Common Stock
65
66
Net Decrease in Short-Term Debt (c)
67
68
Dividends on Preferred Stock
69
Dividends on Common Stock
70
Net Cash Provided by (Used in) Financing Activities
71
(Total of lines 59 thru 69)
72
73
Net Increase (Decrease) in Cash and Cash Equivalents
74
(Total of line 18, 49 and 71)
75
76
Cash and Cash Equivalents at Beginning of Period
77
78
Cash and Cash Equivalents at End of Period
FERC FORM NO. 2 (REV 06-04)
Page
120a
Current Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
Name of Respondent
This Report is:
(1) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments,
terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company
sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the
respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total
plan costs.
4. Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts
recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds,
insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or
incurred on the settlement.
5. Provide a list of all environmental credits received during the reporting period.
6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to
retain such revenues or to recover amounts paid with respect to power and gas purchases.
11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
13. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term
contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from
business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.
FERC FORM NO. 2/3-Q (REV 12-07)
122.1
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Item
(a)
Line
No.
1
UTILITY PLANT
2
In Service
3
Plant in Service (Classified)
4
Property Under Capital Leases
5
Plant Purchased or Sold
6
Completed Construction not Classified
7
Experimental Plant Unclassified
8
TOTAL Utility Plant (Total of lines 3 thru 7)
9
Leased to Others
10
Held for Future Use
11
Construction Work in Progress
12
Acquisition Adjustments
13
14
15
Total Company
For the Current
Quarter/Year
TOTAL Utility Plant (Total of lines 8 thru 12)
Accumulated Provisions for Depreciation, Amortization, & Depletion
Net Utility Plant (Total of lines 13 and 14)
16
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17
In Service:
18
Depreciation
19
Amortization and Depletion of Producing Natural Gas Land and Land Rights
20
Amortization of Underground Storage Land and Land Rights
21
Amortization of Other Utility Plant
22
TOTAL In Service (Total of lines 18 thru 21)
23
Leased to Others
24
Depreciation
25
Amortization and Depletion
26
TOTAL Leased to Others (Total of lines 24 and 25)
27
Held for Future Use
28
Depreciation
29
Amortization
30
TOTAL Held for Future Use (Total of lines 28 and 29)
31
Abandonment of Leases (Natural Gas)
32
Amortization of Plant Acquisition Adjustment
33
TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22, 26, 30, 31, and 32)
FERC FORM NO. 2 (12-96)
Page
200
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
FERC FORM NO. 2 (12-96)
Page
201
Common
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Account
Balance at
Beginning of Year
(b)
(a)
INTANGIBLE PLANT
301 Organization
302 Franchises and Consents
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant (Enter Total of lines 2 thru 4)
PRODUCTION PLANT
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights
325.4 Rights-of-Way
325.5 Other Land and Land Rights
326 Gas Well Structures
327 Field Compressor Station Structures
328 Field Measuring and Regulating Station Equipment
329 Other Structures
330 Producing Gas Wells-Well Construction
331 Producing Gas Wells-Well Equipment
332 Field Lines
333 Field Compressor Station Equipment
334 Field Measuring and Regulating Station Equipment
335 Drilling and Cleaning Equipment
336 Purification Equipment
337 Other Equipment
338 Unsuccessful Exploration and Development Costs
339 Asset Retirement Costs for Natural Gas Production and
TOTAL Production and Gathering Plant (Enter Total of lines 8
PRODUCTS EXTRACTION PLANT
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
FERC FORM NO. 2 (12-96)
Page
204
Additions
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
Account
Balance at
Beginning of Year
(b)
(a)
345 Compressor Equipment
346 Gas Measuring and Regulating Equipment
347 Other Equipment
348 Asset Retirement Costs for Products Extraction Plant
TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37)
TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
Manufactured Gas Production Plant (Submit Supplementary
TOTAL Production Plant (Enter Total of lines 39 and 40)
NATURAL GAS STORAGE AND PROCESSING PLANT
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Other Equipment
356 Purification Equipment
357 Other Equipment
358 Asset Retirement Costs for Underground Storage Plant
TOTAL Underground Storage Plant (Enter Total of lines 44 thru
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Measuring and Regulating Equipment
363.5 Other Equipment
363.6 Asset Retirement Costs for Other Storage Plant
TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)
Base Load Liquefied Natural Gas Terminaling and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Terminal Equipment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
FERC FORM NO. 2 (12-96)
Page
206
Additions
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
Account
Balance at
Beginning of Year
(b)
(a)
TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57,
TRANSMISSION PLAN
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measuring and Regulating Station Equipment
370 Communication Equipment
371 Other Equipment
372 Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)
DISTRIBUTION PLANT
374 Land and Land Rights
375 Structures and Improvements
376 Mains
377 Compressor Station Equipment
378 Measuring and Regulating Station Equipment-General
379 Measuring and Regulating Station Equipment-City Gate
380 Services
381 Meters
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industrial Measuring and Regulating Station Equipment
386 Other Property on Customers' Premises
387 Other Equipment
388 Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 94 thru 108)
GENERAL PLANT
389 Land and Land Rights
390 Structures and Improvements
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop, and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
Subtotal (Enter Total of lines 111 thru 120)
399 Other Tangible Property
399.1 Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 121, 122 and 123)
TOTAL (Accounts 101 and 106)
Gas Plant Purchased (See Instruction 8)
(Less) Gas Plant Sold (See Instruction 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128)
FERC FORM NO. 2 (12-96)
Page
208
Additions
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of
such filing.
Line
No.
Retirements
Adjustments
Transfers
(d)
(e)
(f)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
FERC FORM NO. 2 (12-96)
Page
205
Balance at
End of Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Retirements
Adjustments
Transfers
(d)
(e)
(f)
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
FERC FORM NO. 2 (12-96)
Page
207
Balance at
End of Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Retirements
Adjustments
Transfers
(d)
(e)
(f)
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
FERC FORM NO. 2 (12-96)
Page
209
Balance at
End of Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Property and Capacity Leased from Others
1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Line
No.
Name of Lessor
*
Description of Lease
(a)
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 212
Lease Payments for
Current Year
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Property and Capacity Leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Name of Lessor
*
Description of Lease
(a)
(b)
(c)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 213
Lease Payments for
Current Year
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Plant Held for Future Use (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the
original cost was transferred to Account 105.
Description and Location
of Property
(a)
Line
No.
Date Originally Included
in this Account
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 214
Date Expected to be Used
in Utility Service
(c)
Balance at
End of Year
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Construction Work in Progress-Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Line
No.
Construction Work in
Progress-Gas
(Account 107)
(b)
Description of Project
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 216
Estimated Additional
Cost of Project
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Non-Traditional Rate Treatment Afforded New Projects
1. The Commission’s Certificate Policy Statement provides a threshold requirement for existing pipelines proposing new projects is that the pipeline must be prepared to financially
support the project without relying on subsidization from its existing customers. See Certification of New Interstate Natural Gas Pipeline Facilities, 88 FERC P61,227 (1999); order
clarifying policy, 90 FERC P61,128 (2000); order clarifying policy, 92 FERC P61,094 (2000) (Policy Statement). In column a, list the name of the facility granted non-traditional rate
treatment.
2. In column b, list the CP Docket Number where the Commission authorized the facility.
3. In column c, indicate the type of rate treatment approved by the Commission (e.g. incremental, at risk)
4. In column d, list the amount in Account 101, Gas Plant in Service, associated with the facility.
5. In column e, list the amount in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant, associated with the facility.
Name of Facility
CP
Docket No.
Type of
Rate
Treatment
Gas Plant
in Service
(a)
(b)
(c)
(d)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Total
FERC FORM NO. 2 (NEW 12-07)
Page
217
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Non-Traditional Rate Treatment Afforded New Projects (continued)
6. In column f, list the amount in Account 190, Accumulated Deferred Income Tax; Account 281, Accumulated Deferred Income Taxes – Accelerated Amortization Property; Account 282,
Accumulated Deferred Income Taxes – Other Property; Account 283, Accumulated Deferred Income Taxes – Other, associated with the facility.
7. In column g, report the total amount included in the gas operations expense accounts during the year related to the facility (Account 401, Operation Expense).
8. In column h, report the total amount included in the gas maintenance expense accounts during the year related to the facility.
9. In column i, report the amount of depreciation expense accrued on the facility during the year.
10. In column j, list any other expenses(including taxes) allocated to the facility.
11. In column k, report the incremental revenues associated with the facility.
12. Identify the volumes received and used for any incremental project that has a separate fuel rate for that project.
13. Provide the total amounts for each column.
Accumulated
Depreciation
Line
No.
(e)
Accumulated
Deferred
Income
Taxes
(f)
Operating
Expense
Maintenance
Expense
Depreciation
Expense
(g)
(h)
(i)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
FERC FORM NO. 2 (NEW 12-07)
Page
217a
Other
Expenses
(including
taxes)
(j)
Incremental
Revenues
(k)
Name of Respondent
This Report is:
(1) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
General Description of Construction Overhead Procedure
1. For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to
different types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is directly or
indirectly assigned.
2. Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant
Instructions 3 (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that
clearly indicates the amount of reduction in the gross rate for tax effects.
FERC FORM NO. 2 (REV 12-07)
218.1
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
General Description of Construction Overhead Procedure (continued)
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years.
2. Identify, in a footnote, the specific entity used as the source for the capital structure figures.
3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line
No.
Title
Amount
(a)
(b)
(1) Average Short-Term Debt
(2) Short-Term Interest
(3) Long-Term Debt
(4) Preferred Stock
(5) Common Equity
(6) Total Capitalization
(7) Average Construction Work In Progress Balance
2. Gross Rate for Borrowed Funds
3. Rate for Other Funds
Cost Rate
Percentage
(d)
S
s
d
p
c
D
P
C
W
s(S/W) + d[(D/(D+P+C)) (1-(S/W))]
[1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))]
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds b. Rate for Other Funds -
FERC FORM NO. 2 (REV 12-07)
Capitalization
Ration (percent)
(c)
Page
218a
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Line
No.
Item
(a)
Section A. BALANCES AND CHANGES DURING YEAR
1
Balance Beginning of Year
2
Depreciation Provisions for Year, Charged to
3
(403) Depreciation Expense
4
(403.1) Depreciation Expense for Asset Retirement Costs
5
(413) Expense of Gas Plant Leased to Others
6
Transportation Expenses - Clearing
7
Other Clearing Accounts
8
Other Clearing (Specify) (footnote details):
Total
(c+d+e)
(b)
9
10
TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8)
11
Net Charges for Plant Retired:
12
Book Cost of Plant Retired
13
Cost of Removal
14
Salvage (Credit)
15
TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14)
16
Other Debit or Credit Items (Describe) (footnote details):
17
18
Book Cost of Asset Retirement Costs
19
Balance End of Year (Total of lines 1,10,15,16 and 18)
Section B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21
Productions-Manufactured Gas
22
Production and Gathering-Natural Gas
23
Products Extraction-Natural Gas
24
Underground Gas Storage
25
Other Storage Plant
26
Base Load LNG Terminaling and Processing Plant
27
Transmission
28
Distribution
29
General
30
TOTAL (Total of lines 21 thru 29)
FERC FORM NO. 2 (12-96)
Page 219
Gas Plant in
Service
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3)
1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (i.e., fixed asset method or inventory method).
Description
Line
No.
(a)
1
Balance at Beginning of
2
Gas Delivered to Storage
3
Gas Withdrawn from
4
Other Debits and Credits
5
Balance at End of Year
6
Dth
7
Amount Per Dth
(Account
117.1)
(b)
FERC FORM NO. 2 (REV 04-04)
(Account
117.2)
(c)
Noncurrent
(Account
117.3)
(d)
(Account
117.4)
(e)
Page
220
Current
(Account
164.1)
(f)
LNG
(Account
164.2)
(g)
LNG
(Account
164.3)
(h)
Total
(i)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Investments (Account 123, 124, and 136)
1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2. Provide a subheading for each account and list thereunder the information called for:
(a) Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue,
maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and
included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136,
Temporary Cash Investments, also may be grouped by classes.
(b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances
subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account.
Description of Investment
Line
No.
*
(b)
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
222
Book Cost at Beginning of Year
(If book cost is different from
cost to respondent, give cost to
respondent in a footnote and
explain difference)
(c)
Purchases or
Additions
During the Year
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Investments (Account 123, 124, and 136) (continued)
List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, or employees.
3. Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose of the pledge.
4. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite Commission, date of authorization, and case or docket
number.
5. Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during the year.
6. In column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which
carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment includible in column (h).
Line
No.
Sales or Other
Dispositions
During Year
Principal Amount or
No. of Shares at
End of Year
(e)
(f)
Book Cost at End of Year
(If book cost is different from cost
to respondent, give cost to
respondent in a footnote and
explain difference)
(g)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
223
Revenues for
Year
Gain or Loss from
Investment
Disposed of
(h)
(i)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Investments in Subsidiary Companies (Account 123.1)
1. Report below investments in Account 123.1, Investments in Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the information called for below. Sub-total by company and give a total in columns (e), (f), (g) and (h).
(a) Investment in Securities-List and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect
to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.
Description of Investment
Date
Acquired
Date of
Maturity
(a)
(b)
(c)
Line
No.
Amount of
Investment at
Beginning of Year
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
TOTAL Cost of Account 123.1 $
FERC FORM NO. 2 (12-96)
TOTAL
Page
224
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Investments in Subsidiary Companies (Account 123.1) (continued)
4. Designate in a footnote, any securities, notes, or accounts that were pledged, and state the name of pledgee and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or
docket number.
6. Report in column (f) interest and dividend revenues from investments, including such revenues from securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which
carried in the books of account if different from cost), and the selling price thereof, not including interest adjustments includible in column (f).
8. Report on Line 40, column (a) the total cost of Account 123.1.
Line
No.
Equity in Subsidiary
Earnings for Year
Revenues for Year
Amount of Investment
at End of Year
(e)
(f)
(g)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
225
Gain or Loss from
Investment
Disposed of
(h)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Nature of Payment
Balance at End
of Year
(in dollars)
(b)
Line
No.
(a)
1
2
3
4
5
6
Prepaid Insurance
Prepaid Rents
Prepaid Taxes
Prepaid Interest
Miscellaneous Prepayments
TOTAL
FERC FORM NO. 2 (12-96)
Page
230a
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(continued)
EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.1)
Description of Extraordinary Loss [include the
date of loss, the date of Commission
Line
authorization to use Account 182.1 and period of
No.
amortization (mo, yr, to mo, yr)] Add rows as
necessary to report all data.
(a)
7
8
9
10
11
12
13
14
15
Balance at
Beginning
of Year
(b)
Total
Amount
of Loss
Losses
Recognized
During Year
(c)
(d)
Total
FERC FORM NO. 2 (12-96)
Page
230b
Written off
During Year
Written off
During Year
Account
Charged
(e)
Amount
(f)
Balance at
End of Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(continued)
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.2)
Description of Unrecovered Plant and Regulatory
Study Costs [Include in the description of costs,
the date of Commission authorization to use
Account 182.2 and period of amortization (mo,
Line
yr, to mo, yr)] Add rows as necessary to report
No.
all data. Number rows in sequence beginning
with the next row number after the last row
number used for extraordinary property losses.
(a)
16
17
18
19
20
21
22
23
24
25
26
Balance at
Beginning
of Year
(b)
Total
Amount
of Charges
(c)
(d)
Total
FERC FORM NO. 2 (12-96)
Page
Costs
Recognized
During Year
230c
Written off
During Year
Written off
During Year
Account
Charged
Amount
(e)
(f)
Balance at
End of Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Regulatory Assets (Account 182.3)
1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
5. Provide in a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state
commission order, court decision).
Description and Purpose of
Other Regulatory Assets
Line
No.
(a)
Balance at
Beginning
Current
Quarter/Year
(b)
Debits
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Total
FERC FORM NO. 2/3Q (REV 12-07)
Page 232
Written off During
Written off
Quarter/Year
During Period
Account
Amount Recovered
Charged
(d)
(e)
Written off
During Period
Amount Deemed
Unrecoverable
(f)
Balance at End of
Current
Quarter/Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Miscellaneous Deferred Debits (Account 186)
1. Report below the details called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Description of Miscellaneous
Deferred Debits
Line
No.
(a)
Balance at
Beginning
of Year
Debits
Credits
Credits
Amount
(b)
(c)
Account
Charged
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Miscellaneous Work in Progress
40
Total
FERC FORM NO. 2 (12-96)
Page 233
(e)
Balance at
End of Year
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes (Account 190)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income
taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Account Subdivisions
Balance at
Beginning
of Year
Line
No.
(b)
(a)
1
Account 190
2
Electric
3
Gas
4
5
Total (Total of lines 2 thru 4)
6
7
TOTAL Account 190 (Total of lines 5 thru 6)
8
Classification of TOTAL
9
Federal Income Tax
10
State Income Tax
11
Local Income Tax
FERC FORM NO. 2 (REV 12-07)
Page
234
Changes During
Year
Changes During
Year
Amounts Debited
to Account 410.1
(c)
Amounts Credited
to Account 411.1
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes (Account 190) (continued)
Line
No.
Changes During
Year
Changes During
Year
Amounts Debited
to Account 410.2
(e)
Amounts Credited
to Account 411.2
(f)
Adjustments
Adjustments
Adjustments
Adjustments
Debits
Debits
Credits
Credits
Account No.
(g)
Amount
(h)
Account No.
(i)
Amount
(j)
1
2
3
4
5
6
7
8
9
10
11
FERC FORM NO. 2 (REV 12-07)
Page
235
Balance at
End of Year
(k)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Capital Stock (Accounts 201 and 204)
1. Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and
preferred stock.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3. Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
Line
No.
Class and Series of Stock and
Name of Stock Exchange
Number of Shares
Authorized by Charter
Par or Stated Value
per Share
Call Price at
End of Year
(a)
(b)
(c)
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
250
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Capital Stock (Accounts 201 and 204)
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
5. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year.
6. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and
purpose of pledge.
Outstanding per Bal. Sheet
(total amt outstanding
Line without reduction for amts
No.
held by respondent)
Shares
(e)
Outstanding per Bal.
Sheet
Held by
Respondent
As Reacquired
Stock (Acct 217)
Held by
Respondent
As Reacquired
Stock (Acct 217)
Held by
Respondent
In Sinking and
Other Funds
Held by
Respondent
In Sinking and
Other Funds
Amount
(f)
Shares
(g)
Cost
(h)
Shares
(i)
Amount
(j)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
251
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Name of Account and
Description of Item
(a)
Line
No.
*
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Total
FERC FORM NO. 2 (12-96)
Page 252
Number
of Shares
(c)
Amount
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Paid-In Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits,
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Item
(a)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Total
FERC FORM NO. 2 (12-96)
Page 253
Amount
(b)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1. Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
during the year and specify the account charged.
Class and Series of Stock
Line
No.
Balance at
End of Year
(b)
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
TOTAL
CAPITAL STOCK EXPENSE (ACCOUNT 214)
1. Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as necessary to report all data. Number the rows in
sequence starting from the last row number used for Discount on Capital Stock above.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
of capital stock expense and specify the account charged.
Class and Series of Stock
Line
No.
Balance at
End of Year
(b)
(a)
16
17
18
19
20
21
22
23
24
25
26
27
28
TOTAL
FERC FORM NO. 2 (12-96)
Page
254
Name of Respondent
This Report is:
(1) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
Securities Issued or Assumed and Securities Refunded or Retired During the Year
1. Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for
the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates.
2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security
issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set
forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to
securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or
refinancing transactions with respect to securities previously refunded or retired.
3. Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance,
maturity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price and
name of the principal underwriting firm through which the security transactions were consummated.
4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in General Instruction 17 of the
Uniform System of Accounts, cite the Commission authorization for the different accounting and state the accounting method.
5. For securities assumed, give the name of the company for which the liability on the securities was assumed as well as details of the
transactions whereby the respondent undertook to pay obligations of another company. If any unamortized discount, premiums, expenses, and
gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities
clearly earmarked.
FERC FORM NO. 2 (12-96)
255.1
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Long-Term Debt (Accounts 221, 222, 223, and 224)
1. Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and
224, Other Long-Term Debt.
2. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names
of associated companies from which advances were received.
4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.
Line
No.
Class and Series of Obligation and
Name of Stock Exchange
Nominal Date
of Issue
Date of
Maturity
(a)
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
TOTAL
FERC FORM NO. 2 (12-96)
Page
256
Outstanding
(Total amount
outstanding without
reduction for amts
held by respondent)
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Long-Term Debt (Accounts 221, 222, 223, and 224)
5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates.
6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote.
8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (f). Explain in a footnote any
difference between the total of column (f) and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Line
No.
Interest for
Year
Interest for
Year
Held by
Respondent
Held by
Respondent
Rate
(in %)
(e)
Amount
Reacquired Bonds
(Acct 222)
(g)
Sinking and
Other Funds
(h)
(f)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
257
Redemption Price
per $100 at
End of Year
(i)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
1. Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense,
premium or discount applicable to each class and series of long-term debt.
2. Show premium amounts by enclosing the figures in parentheses.
3. In column (b) show the principal amount of bonds or other long-term debt originally issued.
4. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
Line
No.
Designation of
Long-Term Debt
Principal Amount
of Debt Issued
Total Expense
Premium or
Discount
(a)
(b)
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
258
Amortization
Period
Amortization
Period
Date From
(d)
Date To
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
5. Furnish in a footnote details regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote
the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts.
6. Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
7. Explain any debits and credits other than amortization debited to Account 428, Amortization of Debt Discount and Expense, or credited to Account 429, Amortization of Premium on
Debt-Credit.
Line
No.
Balance at
Beginning
of Year
Debits During
Year
Credits During
Year
Balance at
End of Year
(f)
(g)
(h)
(i)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page
259
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line
No.
Designation of
Long-Term Debt
Date
Reacquired
(a)
(b)
Principal
of Debt
Reacquired
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)
Page 260
Net Gain or
Loss
(d)
Balance at
Beginning
of Year
(e)
Balance at
End of Year
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Reconciliation of Reported Net Income with Taxable Income for Feder Income Taxes
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal Income Tax accruals
and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on
Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate
clearly the nature of each reconciling amount.
2. If the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income
as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State
names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax
among the group members.
Details
(a)
Line
No.
1
Net Income for the Year (Page 116)
2
Reconciling Items for the Year
3
4
Taxable Income Not Reported on Books
5
6
7
8
TOTAL
9
Deductions Recorded on Books Not Deducted for Return
10
11
12
13
TOTAL
14
Income Recorded on Books Not Included in Return
15
16
17
18
TOTAL
19
Deductions on Return Not Charged Against Book Income
20
21
22
23
24
25
26
TOTAL
27
Federal Tax Net Income
28
Show Computation of Tax:
29
30
31
32
33
34
35
FERC FORM NO. 2 (12-96)
Page 261
Amount
(b)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and
other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the
portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Kind of Tax
(See Instruction 5)
Line
No.
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL
FERC FORM NO. 2 (REV 12-07)
Page
262a
Balance at
Beg. of Year
Balance at
Beg. of Year
Taxes Accrued
(b)
Prepaid Taxes
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
11. Report in column (q) the applicable effective state income tax rate.
Line
No.
Taxes Charged
During Year
Taxes Paid
During Year
Adjustments
(d)
(e)
(f)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL
FERC FORM NO. 2 (REV 12-07)
Page
263a
Balance at
End of Year
Taxes Accrued
(Account 236)
(g)
Balance at
End of Year
Prepaid Taxes
(Included in Acct 165)
(h)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and
other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the
portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Electric
(Account 408.1,
409.1)
Gas
(Account 408.1,
409.1)
Other Utility Dept.
(Account 408.1,
409.1)
(i)
(j)
(k)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL
FERC FORM NO. 2 (REV 12-07)
Page
262b
Other Income and
Deductions
(Account 408.2,
409.2)
(l)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
11. Report in column (q) the applicable effective state income tax rate.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Extraordinary Items
(Account 409.3)
(m)
Other Utility Opn.
Income
(Account 408.1,
409.1)
(n)
Adjustment to Ret.
Earnings
(Account 439)
Other
State/Local
Income Tax
Rate
(o)
(p)
(q)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL
FERC FORM NO. 2 (REV 12-07)
Page
263b
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Miscellaneous Current and Accrued Liabilities (Account 242)
1. Describe and report the amount of other current and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under appropriate title.
Item
Line
No.
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 268
Balance at
End of Year
(b)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Deferred Credits (Account 253)
1. Report below the details called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (less than $250,000) may be grouped by classes.
Line
No.
Description of Other
Deferred Credits
(a)
Balance at
Beginning
of Year
(b)
Debit
Contra
Account
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2 (12-96)
Page 269
Debit
Credits
Amount
(d)
(e)
Balance at
End of Year
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes-Other Property (Account 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization.
2. At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Balance at
Beginning
of Year
(b)
Account Subdivisions
(a)
1
Account 282
2
Electric
3
Gas
4
5
Total (Enter Total of lines 2 thru 4)
6
7
TOTAL Account 282 (Enter Total of lines 5 thr
8
Classification of TOTAL
9
Federal Income Tax
10
State Income Tax
11
Local Income Tax
FERC FORM NO. 2 (REV 12-07)
Page
274
Amounts
Debited to
Account 410.1
(c)
Amounts
Credited to
Account 411.1
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes-Other Property (Account 282) (continued)
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the
respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Changes during
Year
Amounts Debited
to Account 410.2
(e)
Changes during
Year
Amounts Credited
to Account 411.2
(f)
Adjustments
Adjustments
Adjustments
Adjustments
Debits
Acct. No.
(g)
Debits
Amount
(h)
Credits
Account No.
(i)
Credits
Amount
(j)
1
2
3
4
5
6
7
8
9
10
11
FERC FORM NO. 2 (REV 12-07)
Page
275
Balance at
End of Year
(k)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes-Other (Account 283)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283.
2. At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Balance at
Beginning
of Year
(b)
Account Subdivisions
(a)
1
Account 283
2
Electric
3
Gas
4
5
Total (Total of lines 2 thru 4)
6
7
TOTAL Account 283 (Total of lines 5 thru
8
Classification of TOTAL
9
Federal Income Tax
10
State Income Tax
11
Local Income Tax
FERC FORM NO. 2/3Q (REV 12-07)
Page
276
Changes During Year
Amounts
Debited to
Account 410.1
(c)
Changes During Year
Amounts
Credited to
Account 411.1
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Accumulated Deferred Income Taxes-Other (Account 283) (continued)
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the
respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Changes during
Year
Amounts Debited
to Account 410.2
(e)
Changes during
Year
Amounts Credited
to Account 411.2
(f)
Adjustments
Adjustments
Adjustments
Adjustments
Debits
Acct. No.
(g)
Debits
Amount
(h)
Credits
Account No.
(i)
Credits
Amount
(j)
1
2
3
4
5
6
7
8
9
10
11
FERC FORM NO. 2/3Q (REV 12-07)
Page
277
Balance at
End of Year
(k)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Regulatory Liabilities (Account 254)
1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2. For regulatory liabilities being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state
commission order, court decision).
Line
No.
Description and Purpose of
Other Regulatory Liabilities
(a)
Balance at
Beginning of
Current
Quarter/Year
(b)
Written off during
Quarter/Period
Account
Credited
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total
FERC FORM NO. 2/3Q (REV 12-07)
Page 278
Written off
During Period
Amount
Refunded
(d)
Written off
During Period
Amount Deemed
Non-Refundable
(e)
Credits
(f)
Balance at
End of Current
Quarter/Year
(g)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Monthly Quantity & Revenue Data by Rate Schedule
1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts.
2. Total Quantities and Revenues in whole numbers
3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage,
report Dth of gas withdrawn from storage and revenues by rate schedule.
4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges,
less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495.
5. Enter footnotes as appropriate.
Item
Month 1
Quantity
Line
No.
(b)
Month 1
Revenue Costs
and
Take-or-Pay
(c)
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Total Sales (480-488)
Transportation of Gas for Others (489.2 and 489..3)
FERC FORM NO. 2/3Q (NEW 12-08)
Page 299
Month 1
Revenue
(GRI & ACA)
Month 1
Revenue
(Other)
Month 1
Revenue
(Total)
(d)
(e)
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Monthly Quantity & Revenue Data by Rate Schedule (continued)
Item
Month 1
Quantity
Line
No.
(b)
Month 1
Revenue Costs
and
Take-or-Pay
(c)
(a)
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
Total Transportation (Other than Gathering)
Storage (489.4)
Total Storage
Gathering (489.1)
Gathering-Firm
Gathering-Interruptible
Total Gathering (489.1)
Additional Revenues
Products Sales and Extraction (490-492)
Rents (493-494)
Other Gas Revenues (495)
(Less) Provision for Rate Refunds
Total Additional Revenues
Total Operating Revenues (Total of Lines 1,63,90,94 & 100)
FERC FORM NO. 2/3Q (NEW 12-08)
Page 299.1
Month 1
Revenue
(GRI & ACA)
Month 1
Revenue
(Other)
Month 1
Revenue
(Total)
(d)
(e)
(f)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Monthly Quantity & Revenue Data by Rate Schedule
1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts.
2. Total Quantities and Revenues in whole numbers
3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage,
report Dth of gas withdrawn from storage and revenues by rate schedule.
4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges,
less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495.
5. Enter footnotes as appropriate.
Month 2
Quantity
Line
No.
(g)
Month 2
Revenue Costs
and
Take-or-Pay
(h)
Month 2
Revenue
(GRI & ACA)
Month 2
Revenue
(Other)
Month 2
Revenue
(Total)
Month 3
Quantity
(i)
(j)
(k)
(l)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
FERC FORM NO. 2/3Q (NEW 12-08)
Page 299a
Month 3
Revenue Costs
and
Take-or-Pay
(m)
Month 3
Revenue
(GRI & ACA)
Month 3
Revenue
(Other)
Month 3
Revenue
(Total)
(n)
(o)
(p)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Monthly Quantity & Revenue Data by Rate Schedule (continued)
Month 2
Quantity
Line
No.
(g)
Month 2
Revenue Costs
and
Take-or-Pay
(h)
Month 2
Revenue
(GRI & ACA)
Month 2
Revenue
(Other)
Month 2
Revenue
(Total)
Month 3
Quantity
(i)
(j)
(k)
(l)
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
FERC FORM NO. 2/3Q (NEW 12-08)
Page 299a.1
Month 3
Revenue Costs
and
Take-or-Pay
(m)
Month 3
Revenue
(GRI & ACA)
Month 3
Revenue
(Other)
Month 3
Revenue
(Total)
(n)
(o)
(p)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operating Revenues
1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in
columns (f) and (g) revenues for Accounts 480-495.
Line
No.
Title of Account
(a)
1
480 Residential Sales
2
481 Commercial and Industrial Sales
3
482 Other Sales to Public Authorities
4
483 Sales for Resale
5
484 Interdepartmental Sales
6
485 Intracompany Transfers
7
487 Forfeited Discounts
8
488 Miscellaneous Service Revenues
9
489.1 Revenues from Transportation of Gas of Others
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
GRI and ACA
Revenues for
GRI and ACA
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Amount for
Current Year
(d)
Amount for
Previous Year
(e)
Through Gathering Facilities
10
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
11
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities
12
489.4 Revenues from Storing Gas of Others
13
490 Sales of Prod. Ext. from Natural Gas
14
491 Revenues from Natural Gas Proc. by Others
15
492 Incidental Gasoline and Oil Sales
16
493 Rent from Gas Property
17
494 Interdepartmental Rents
18
495 Other Gas Revenues
19
Subtotal:
20
496 (Less) Provision for Rate Refunds
21
TOTAL:
FERC FORM NO. 2 (REV 12-07)
Page
300
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operating Revenues
4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Other
Revenues
Other
Revenues
Total
Operating
Revenues
Total
Operating
Revenues
Dekatherm of
Natural Gas
Dekatherm of
Natural Gas
Amount for
Current Year
(f)
Amount for
Previous Year
(g)
Amount for
Current Year
(h)
Amount for
Previous Year
(i)
Amount for
Current Year
(j)
Amount for
Previous Year
(k)
Line
No.
1
480 Residential Sales
2
481 Commercial and Industrial Sales
3
482 Other Sales to Public Authorities
4
483 Sales for Resale
5
484 Interdepartmental Sales
6
485 Intracompany Transfers
7
487 Forfeited Discounts
8
488 Miscellaneous Service Revenues
9
489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities
10
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
11
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities
12
489.4 Revenues from Storing Gas of Others
13
490 Sales of Prod. Ext. from Natural Gas
14
491 Revenues from Natural Gas Proc. by Others
15
492 Incidental Gasoline and Oil Sales
16
493 Rent from Gas Property
17
494 Interdepartmental Rents
18
495 Other Gas Revenues
19
Subtotal:
20
496 (Less) Provision for Rate Refunds
21
TOTAL:
FERC FORM NO. 2 (REV 12-07)
Page
301
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.1)
1. Report revenues and Dth of gas delivered through gathering facilities by zone of receipt (i.e. state in which gas enters respondent's system).
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
Line
No.
Rate Schedule and
Zone of Receipt
(a)
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
Transaction
Costs and
Take-or-Pay
Revenues for
GRI and ACA
Revenues for
GRI and ACA
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Amount for
Current Year
(d)
Amount for
Current Year
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
302
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.1)
3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e).
4. Delivered Dth of gas must not be adjusted for discounting.
Other
Revenues
Other
Revenues
Total
Operating
Revenues
Total
Operating
Revenues
Dekatherm of
Natural Gas
Dekatherm of
Natural Gas
Amount for
Current Year
(f)
Amount for
Previous Year
(g)
Amount for
Current Year
(h)
Amount for
Previous Year
(i)
Amount for
Current Year
(j)
Amount for
Previous Year
(k)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
303
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.2)
1. Report revenues and Dth of gas delivered by Zone of Delivery by Rate Schedule. Total by Zone of Delivery and for all zones. If respondent does not have separate zones, provide
totals by rate schedule.
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges for transportation and hub services, less revenues reflected in
columns (b) through (e).
Line
No.
Zone of Delivery,
Rate Schedule
(a)
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
GRI and ACA
Revenues for
GRI and ACA
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Amount for
Current Year
(d)
Amount for
Previous Year
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
304
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.2)
4. Delivered Dth of gas must not be adjusted for discounting.
5. Each incremental rate schedule and each individually certificated rate schedule must be separately reported.
6. Where transportation services are bundled with storage services, report total revenues but only transportation Dth.
Other
Revenues
Other
Revenues
Total
Operating
Revenues
Total
Operating
Revenues
Dekatherm of
Natural Gas
Dekatherm of
Natural Gas
Amount for
Current Year
(f)
Amount for
Previous Year
(g)
Amount for
Current Year
(h)
Amount for
Previous Year
(i)
Amount for
Current Year
(j)
Amount for
Previous Year
(k)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
305
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Storing Gas of Others (Account 489.4)
1. Report revenues and Dth of gas withdrawn from storage by Rate Schedule and in total.
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3. Other revenues in columns (f) and (g) include reservation charges, deliverability charges, injection and withdrawal charges, less revenues reflected in columns (b) through (e).
Line
No.
Revenues for
Transition
Costs and
Take-or-Pay
Revenues for
Transaction
Costs and
Take-or-Pay
Revenues for
GRI and ACA
Revenues for
GRI and ACA
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Amount for
Current Year
(d)
Amount for
Previous Year
(e)
Rate Schedule
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
306
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Revenues from Storing Gas of Others (Account 489.4)
4. Dth of gas withdrawn from storage must not be adjusted for discounting.
5. Where transportation services are bundled with storage services, report only Dth withdrawn from storage.
Other
Revenues
Other
Revenues
Total
Operating
Revenues
Total
Operating
Revenues
Dekatherm of
Natural Gas
Dekatherm of
Natural Gas
Amount for
Current Year
(f)
Amount for
Previous Year
(g)
Amount for
Current Year
(h)
Amount for
Previous Year
(i)
Amount for
Current Year
(j)
Amount for
Previous Year
(k)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
307
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Gas Revenues (Account 495)
Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000
in one amount and provide the number of items.
Description of Transaction
Line
No.
(a)
1
Commissions on Sale or Distribution of Gas of Others
2
Compensation for Minor or Incidental Services Provided for Others
3
Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4
Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments
5
Miscellaneous Royalties
6
Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495
7
Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development, and Demonstration Ventures
8
Gains on Settlements of Imbalance Receivables and Payables
9
Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out Settlements
10
Revenues from Shipper Supplied Gas
11
Other revenues (Specify):
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
FERC FORM NO. 2 (12-96)
Page 308
Amount
(in dollars)
(b)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Discounted Rate Services and Negotiated Rate Services
1. In column b, report the revenues from discounted rate services.
2. In column c, report the volumes of discounted rate services.
3. In column d, report the revenues from negotiated rate services.
4. In column e, report the volumes of negotiated rate services.
Line
No.
Account
Discounted
Rate Services
Discounted
Rate Services
Negotiated
Rate Services
Negotiated
Rate Services
(a)
Revenue
(b)
Volumes
(c)
Revenue
(d)
Volumes
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
FERC FORM NO. 2 (NEW 12-07)
Page 313
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses
Line
No.
Account
Amount for
Current Year
(b)
(a)
1
1. PRODUCTION EXPENSES
2
A. Manufactured Gas Production
3
Manufactured Gas Production (Submit Supplemental Statement)
4
B. Natural Gas Production
5
B1. Natural Gas Production and Gathering
6
Operation
7
750 Operation Supervision and Engineering
8
751 Production Maps and Records
9
752 Gas Well Expenses
10
753 Field Lines Expenses
11
754 Field Compressor Station Expenses
12
755 Field Compressor Station Fuel and Power
13
756 Field Measuring and Regulating Station Expenses
14
757 Purification Expenses
15
758 Gas Well Royalties
16
759 Other Expenses
17
760 Rents
18
TOTAL Operation (Total of lines 7 thru 17)
19
Maintenance
20
761 Maintenance Supervision and Engineering
21
762 Maintenance of Structures and Improvements
22
763 Maintenance of Producing Gas Wells
23
764 Maintenance of Field Lines
24
765 Maintenance of Field Compressor Station Equipment
25
766 Maintenance of Field Measuring and Regulating Station Equipment
26
767 Maintenance of Purification Equipment
27
768 Maintenance of Drilling and Cleaning Equipment
28
769 Maintenance of Other Equipment
29
TOTAL Maintenance (Total of lines 20 thru 28)
30
TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
FERC FORM NO. 2 (12-96)
Page
317
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
31
B2. Products Extraction
32
Operation
33
770 Operation Supervision and Engineering
34
771 Operation Labor
35
772 Gas Shrinkage
36
773 Fuel
37
774 Power
38
775 Materials
39
776 Operation Supplies and Expenses
40
777 Gas Processed by Others
41
778 Royalties on Products Extracted
42
779 Marketing Expenses
43
780 Products Purchased for Resale
44
781 Variation in Products Inventory
45
46
47
(Less) 782 Extracted Products Used by the Utility-Credit
783 Rents
TOTAL Operation (Total of lines 33 thru 46)
48
Maintenance
49
784 Maintenance Supervision and Engineering
50
785 Maintenance of Structures and Improvements
51
786 Maintenance of Extraction and Refining Equipment
52
787 Maintenance of Pipe Lines
53
788 Maintenance of Extracted Products Storage Equipment
54
789 Maintenance of Compressor Equipment
55
790 Maintenance of Gas Measuring and Regulating Equipment
56
791 Maintenance of Other Equipment
57
TOTAL Maintenance (Total of lines 49 thru 56)
58
TOTAL Products Extraction (Total of lines 47 and 57)
FERC FORM NO. 2 (12-96)
Page
318
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
59
C. Exploration and Development
60
Operation
61
795 Delay Rentals
62
796 Nonproductive Well Drilling
63
797 Abandoned Leases
64
798 Other Exploration
65
TOTAL Exploration and Development (Total of lines 61 thru 64)
66
D. Other Gas Supply Expenses
67
Operation
68
800 Natural Gas Well Head Purchases
69
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
70
801 Natural Gas Field Line Purchases
71
802 Natural Gas Gasoline Plant Outlet Purchases
72
803 Natural Gas Transmission Line Purchases
73
804 Natural Gas City Gate Purchases
74
804.1 Liquefied Natural Gas Purchases
75
805 Other Gas Purchases
76
(Less) 805.1 Purchases Gas Cost Adjustments
77
TOTAL Purchased Gas (Total of lines 68 thru 76)
78
806 Exchange Gas
79
Purchased Gas Expenses
80
807.1 Well Expense-Purchased Gas
81
807.2 Operation of Purchased Gas Measuring Stations
82
807.3 Maintenance of Purchased Gas Measuring Stations
83
807.4 Purchased Gas Calculations Expenses
84
807.5 Other Purchased Gas Expenses
85
TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
FERC FORM NO. 2 (12-96)
Page
319
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
86
808.1 Gas Withdrawn from Storage-Debit
87
(Less) 808.2 Gas Delivered to Storage-Credit
88
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
89
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
90
Gas used in Utility Operation-Credit
91
810 Gas Used for Compressor Station Fuel-Credit
92
811 Gas Used for Products Extraction-Credit
93
812 Gas Used for Other Utility Operations-Credit
94
95
TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)
813 Other Gas Supply Expenses
96
TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
97
TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)
98
2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99
A. Underground Storage Expenses
100
Operation
101
814 Operation Supervision and Engineering
102
815 Maps and Records
103
816 Wells Expenses
104
817 Lines Expense
105
818 Compressor Station Expenses
106
819 Compressor Station Fuel and Power
107
820 Measuring and Regulating Station Expenses
108
821 Purification Expenses
109
822 Exploration and Development
110
823 Gas Losses
111
824 Other Expenses
112
825 Storage Well Royalties
113
826 Rents
114
TOTAL Operation (Total of lines of 101 thru 113)
FERC FORM NO. 2 (12-96)
Page
320
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
115
Maintenance
116
830 Maintenance Supervision and Engineering
117
831 Maintenance of Structures and Improvements
118
832 Maintenance of Reservoirs and Wells
119
833 Maintenance of Lines
120
834 Maintenance of Compressor Station Equipment
121
835 Maintenance of Measuring and Regulating Station Equipment
122
836 Maintenance of Purification Equipment
123
837 Maintenance of Other Equipment
124
TOTAL Maintenance (Total of lines 116 thru 123)
125
TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126
B. Other Storage Expenses
127
Operation
128
840 Operation Supervision and Engineering
129
841 Operation Labor and Expenses
130
842 Rents
131
842.1 Fuel
132
842.2 Power
133
842.3 Gas Losses
134
TOTAL Operation (Total of lines 128 thru 133)
135
Maintenance
136
843.1 Maintenance Supervision and Engineering
137
843.2 Maintenance of Structures
138
843.3 Maintenance of Gas Holders
139
843.4 Maintenance of Purification Equipment
140
843.5 Maintenance of Liquefaction Equipment
141
843.6 Maintenance of Vaporizing Equipment
142
843.7 Maintenance of Compressor Equipment
143
843.8 Maintenance of Measuring and Regulating Equipment
144
843.9 Maintenance of Other Equipment
145
TOTAL Maintenance (Total of lines 136 thru 144)
146
TOTAL Other Storage Expenses (Total of lines 134 and 145)
FERC FORM NO. 2 (12-96)
Page
321
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
147
C. Liquefied Natural Gas Terminaling and Processing Expenses
148
Operation
149
844.1 Operation Supervision and Engineering
150
844.2 LNG Processing Terminal Labor and Expenses
151
844.3 Liquefaction Processing Labor and Expenses
152
844.4 Liquefaction Transportation Labor and Expenses
153
844.5 Measuring and Regulating Labor and Expenses
154
844.6 Compressor Station Labor and Expenses
155
844.7 Communication System Expenses
156
844.8 System Control and Load Dispatching
157
845.1 Fuel
158
845.2 Power
159
845.3 Rents
160
845.4 Demurrage Charges
161
(less) 845.5 Wharfage Receipts-Credit
162
845.6 Processing Liquefied or Vaporized Gas by Others
163
846.1 Gas Losses
164
846.2 Other Expenses
165
TOTAL Operation (Total of lines 149 thru 164)
166
Maintenance
167
847.1 Maintenance Supervision and Engineering
168
847.2 Maintenance of Structures and Improvements
169
847.3 Maintenance of LNG Processing Terminal Equipment
170
847.4 Maintenance of LNG Transportation Equipment
171
847.5 Maintenance of Measuring and Regulating Equipment
172
847.6 Maintenance of Compressor Station Equipment
173
847.7 Maintenance of Communication Equipment
174
847.8 Maintenance of Other Equipment
175
TOTAL Maintenance (Total of lines 167 thru 174)
176
TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)
177
TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)
FERC FORM NO. 2 (12-96)
Page
322
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
178
3. TRANSMISSION EXPENSES
179
Operation
180
850 Operation Supervision and Engineering
181
851 System Control and Load Dispatching
182
852 Communication System Expenses
183
853 Compressor Station Labor and Expenses
184
854 Gas for Compressor Station Fuel
185
855 Other Fuel and Power for Compressor Stations
186
856 Mains Expenses
187
857 Measuring and Regulating Station Expenses
188
858 Transmission and Compression of Gas by Others
189
859 Other Expenses
190
860 Rents
191
TOTAL Operation (Total of lines 180 thru 190)
192
Maintenance
193
861 Maintenance Supervision and Engineering
194
862 Maintenance of Structures and Improvements
195
863 Maintenance of Mains
196
864 Maintenance of Compressor Station Equipment
197
865 Maintenance of Measuring and Regulating Station Equipment
198
866 Maintenance of Communication Equipment
199
867 Maintenance of Other Equipment
200
TOTAL Maintenance (Total of lines 193 thru 199)
201
TOTAL Transmission Expenses (Total of lines 191 and 200)
202
4. DISTRIBUTION EXPENSES
203
Operation
204
870 Operation Supervision and Engineering
205
871 Distribution Load Dispatching
206
872 Compressor Station Labor and Expenses
207
873 Compressor Station Fuel and Power
FERC FORM NO. 2 (12-96)
Page
323
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
208
874 Mains and Services Expenses
209
875 Measuring and Regulating Station Expenses-General
210
876 Measuring and Regulating Station Expenses-Industrial
211
877 Measuring and Regulating Station Expenses-City Gas Check Station
212
878 Meter and House Regulator Expenses
213
879 Customer Installations Expenses
214
880 Other Expenses
215
881 Rents
216
TOTAL Operation (Total of lines 204 thru 215)
217
Maintenance
218
885 Maintenance Supervision and Engineering
219
886 Maintenance of Structures and Improvements
220
887 Maintenance of Mains
221
888 Maintenance of Compressor Station Equipment
222
889 Maintenance of Measuring and Regulating Station Equipment-General
223
890 Maintenance of Meas. and Reg. Station Equipment-Industrial
224
891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
225
892 Maintenance of Services
226
893 Maintenance of Meters and House Regulators
227
894 Maintenance of Other Equipment
228
TOTAL Maintenance (Total of lines 218 thru 227)
229
TOTAL Distribution Expenses (Total of lines 216 and 228)
230
5. CUSTOMER ACCOUNTS EXPENSES
231
Operation
232
901 Supervision
233
902 Meter Reading Expenses
234
903 Customer Records and Collection Expenses
FERC FORM NO. 2 (12-96)
Page
324
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
Amount for
Current Year
(b)
(a)
235
904 Uncollectible Accounts
236
905 Miscellaneous Customer Accounts Expenses
237
TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238
6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239
Operation
240
907 Supervision
241
908 Customer Assistance Expenses
242
909 Informational and Instructional Expenses
243
910 Miscellaneous Customer Service and Informational Expenses
244
TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245
7. SALES EXPENSES
246
Operation
247
911 Supervision
248
912 Demonstrating and Selling Expenses
249
913 Advertising Expenses
250
916 Miscellaneous Sales Expenses
251
TOTAL Sales Expenses (Total of lines 247 thru 250)
252
8. ADMINISTRATIVE AND GENERAL EXPENSES
253
Operation
254
920 Administrative and General Salaries
255
921 Office Supplies and Expenses
256
(Less) 922 Administrative Expenses Transferred-Credit
257
923 Outside Services Employed
258
924 Property Insurance
259
925 Injuries and Damages
260
926 Employee Pensions and Benefits
261
927 Franchise Requirements
262
928 Regulatory Commission Expenses
263
(Less) 929 Duplicate Charges-Credit
264
930.1General Advertising Expenses
265
930.2Miscellaneous General Expenses
266
931 Rents
267
TOTAL Operation (Total of lines 254 thru 266)
268
Maintenance
269
932 Maintenance of General Plant
270
TOTAL Administrative and General Expenses (Total of lines 267 and 269)
271
TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270)
FERC FORM NO. 2 (12-96)
Page
325
Amount for
Previous Year
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Exchange and Imbalance Transactions
1. Report below details by zone and rate schedule concerning the gas quantities and related dollar amount of imbalances associated with system balancing and
no-notice service. Also, report certificated natural gas exchange transactions during the year. Provide subtotals for imbalance and no-notice quantities for exchanges.
If respondent does not have separate zones, provide totals by rate schedule. Minor exchange transactions (less than 100,000 Dth) may be grouped.
Line
No.
Gas Received
from Others
Gas Received
from Others
Gas Delivered
to Others
Gas Delivered
to Others
Amount
(b)
Dth
(c)
Amount
(d)
Dth
(e)
Zone/Rate Schedule
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Total
FERC FORM NO. 2 (12-96)
Page 328
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Used in Utility Operations
1. Report below details of credits during the year to Accounts 810, 811, and 812.
2. If any natural gas was used by the respondent for which a charge was not made to the appropriate operating expense or other account, list separately in column (c) the Dth of gas
used, omitting entries in column (d).
Purpose for Which Gas
Was Used
Line
No.
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Natural Gas
Natural Gas
Natural Gas
Natural Gas
Gas Used
Dth
(c)
Amount of
Credit
(in dollars)
(d)
Amount of
Credit
(in dollars)
(d)
Amount of
Credit
(in dollars)
(d)
Account
Charged
(b)
810 Gas Used for Compressor Station Fuel - Credit
811 Gas Used for Products Extraction - Credit
Gas Shrinkage and Other Usage in Respondent's
Own Processing
Gas Shrinkage, etc. for Respondent's Gas
Processed by Others
812 Gas Used for Other Utility Operations - Credit
(Report separately for each principal use. Group
minor uses.)
Total
FERC FORM NO. 2 (12-96)
Page
331
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Transmission and Compression of Gas by Others (Account 858)
1. Report below details concerning gas transported or compressed for respondent by others equalling more than 1,000,000 Dth and amounts of payments for such services during the
year. Minor items (less than 1,000,000) Dth may be grouped. Also, include in column (c) amounts paid as transition costs to an upstream pipeline.
2. In column (a) give name of companies, points of delivery and receipt of gas. Designate points of delivery and receipt so that they can be identified readily on a map of respondent's
pipeline system.
3. Designate associated companies with an asterisk in column (b).
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name of Company and Description of Service Performed
*
(a)
(b)
Total
FERC FORM NO. 2 (12-96)
Page
332
Amount of
Payment
(in dollars)
(c)
Dth of Gas
Delivered
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments
recorded in Account 117.4, and losses on settlements of imbalances and gas losses not associated with storage separately. Indicate the functional classification and purpose of property
to which any expenses relate. List separately items of $250,000 or more.
Description
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Amount
(in dollars)
(b)
(a)
Total
FERC FORM NO. 2 (12-96)
Page
334
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Miscellaneous General Expenses (Account 930.2)
1. Provide the information requested below on miscellaneous general expenses.
2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be
grouped if the number of items of so grouped is shown.
Description
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Amount
(in dollars)
(b)
(a)
Industry association dues.
Experimental and general research expenses.
a. Gas Research Institute (GRI)
b. Other
Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
Total
FERC FORM NO. 2 (12-96)
Page
335
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments)
1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown.
2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account,
subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line
No.
Functional Classification
Depreciation
Expense
(Account 403)
(a)
(b)
1
Intangible plant
2
Production plant, manufactured gas
3
Production and gathering plant, natural gas
4
Products extraction plant
5
Underground gas storage plant
6
Other storage plant
7
Base load LNG terminaling and processing plant
8
Transmission plant
9
Distribution plant
10
General plant
11
Common plant-gas
12
TOTAL
FERC FORM NO. 2 (12-96)
Page
336
Amortization
Expense for
Asset
Retirement
Costs
(Account
403.1) (c)
Amortization and
Depletion of
Producing Natural
Gas Land and Land
Rights
(Account 404.1)
(d)
Amortization of
Underground Storage
Land and Land
Rights
(Account 404.2)
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If
composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine
depreciation charges, show in a footnote any revisions made to estimated gas reserves.
3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line
No.
Amortization of
Other Limited-term
Gas Plant
(Account 404.3)
Amortization of
Other Gas Plant
(Account 405)
(f)
(g)
Total
(b to g)
Functional Classification
(a)
(h)
1
Intangible plant
2
Production plant, manufactured gas
3
Production and gathering plant, natural gas
4
Products extraction plant
5
Underground gas storage plant
6
Other storage plant
7
Base load LNG terminaling and processing plant
8
Transmission plant
9
Distribution plant
10
General plant
11
Common plant-gas
12
TOTAL
FERC FORM NO. 2 (12-96)
Page
337
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
Section B. Factors Used in Estimating Depreciation Charges
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Functional Classification
Plant Bases
(in thousands)
Applied Depreciation
or Amortization Rates
(percent)
(a)
(b)
(c)
Production and Gathering Plant
Offshore (footnote details)
Onshore (footnote details)
Underground Gas Storage Plant (footnote details)
Transmission Plant
Offshore (footnote details)
Onshore (footnote details)
General Plant (footnote details)
FERC FORM NO. 2 (12-96)
Page
338
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Particulars Concerning Certain Income Deductions and Interest Charges Accounts
Report the information specified below, in the order given, for the respective income deduction and interest charges accounts.
(a) Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the
period of amortization.
(b) Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance;
426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate
respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest. Explain the nature of other debt on
which interest was incurred during the year.
(d) Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year.
Line
No.
Item
(a)
Amount
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO. 2 (12-96)
Page
340
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Regulatory Commission Expenses (Account 928)
1. Report below details of regulatory commission expenses incurred during the current year (or in previous years, if being amortized) relating to formal cases before a regulatory body,
or cases in which such a body was a party.
2. In column (b) and (c), indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.
Line
No.
Description
(Furnish name of regulatory commission
or body, the docket number, and a
description of the case.)
Assessed by
Regulatory
Commission
Expenses
of
Utility
Total
Expenses
to Date
Deferred in
Account 182.3
at Beginning
of Year
(a)
(b)
(c)
(d)
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Total
FERC FORM NO. 2 (12-96)
Page
350
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Regulatory Commission Expenses (Account 928)
3.
4.
5.
6.
Show in column (k) any expenses incurred in prior years that are being amortized. List in column (a) the period of amortization.
Identify separately all annual charge adjustments (ACA).
List in column (f), (g), and (h) expenses incurred during year which were charges currently to income, plant, or other accounts.
Minor items (less than $250,000) may be grouped.
Line
No.
Expenses
Incurred
During Year
Charged
Currently To
Expenses
Incurred
During Year
Charged
Currently To
Expenses
Incurred
During Year
Charged
Currently To
Department
(f)
Account No.
(g)
Amount
(h)
Expenses
Incurred
During Year
Amortized
During Year
Deferred to
Account
182.3
(i)
Contra
Account
Amount
Deferred in
Account 182.3
End of Year
(j)
(k)
(l)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
351
Amortized
During Year
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Employee Pensions and Benefits (Account 926)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Expense
(a)
Line
No.
1
Pensions – defined benefit plans
2
Pensions – other
3
Post-retirement benefits other than pensions (PBOP)
4
Post- employment benefit plans
5
Other (Specify)
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
FERC FORM NO. 2 (NEW 12-07)
Page 352
Amount
(b)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Distribution of Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals
and Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the Respondent by an affiliated company must be assigned to
the particular operating function(s) relating to the expenses.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When
reporting detail of other accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Classification
Direct Payroll
Distribution
Payroll Billed
by Affiliated
Companies
(a)
(b)
(c)
Electric
Operation
Production
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
Transmission
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru 15)
Total Operation and Maintenance
Production (Total of lines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total of lines 5 and 14)
Customer Accounts (line 6)
Customer Service and Informational (line 7)
Sales (line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Operation
Production - Manufactured Gas
Production - Natural Gas(Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 28 thru 37)
Maintenance
Production - Manufactured Gas
Production - Natural Gas(Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution
FERC FORM NO. 2 (REVISED)
Page
354
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Total
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Distribution of Salaries and Wages (continued)
Line
No.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
Classification
Direct Payroll
Distribution
Payroll Billed
by Affiliated
Companies
(a)
(b)
(c)
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)
Gas (Continued)
Total Operation and Maintenance
Production - Manufactured Gas (Total of lines 28 and 40)
Production - Natural Gas (Including Expl. and Dev.)(ll. 29 and 41)
Other Gas Supply (Total of lines 30 and 42)
Storage, LNG Terminaling and Processing (Total of ll. 31 and 43)
Transmission (Total of lines 32 and 44)
Distribution (Total of lines 33 and 45)
Customer Accounts (Total of line 34)
Customer Service and Informational (Total of line 35)
Sales (Total of line 36)
Administrative and General (Total of lines 37 and 46)
Total Operation and Maintenance (Total of lines 50 thru 59)
Other Utility Departments
Operation and Maintenance
TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62)
Utility Plant
Construction (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Construction (Total of lines 66 thru 68)
Plant Removal (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Plant Removal (Total of lines 71 thru 73)
TOTAL Other Accounts
TOTAL SALARIES AND WAGES
FERC FORM NO. 2 (REVISED)
Page
355
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Total
(e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Charges for Outside Professional and Other Consultative Services
1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services.
These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations,
rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or
individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services,
except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities.
(a) Name of person or organization rendering services.
(b) Total charges for the year.
2. Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less.
3. Total under a description “Total”, the total of all of the aforementioned services.
4. Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358,
according to the instructions for that schedule.
Description
Line
No.
Amount
(in dollars)
(b)
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO. 2 (REVISED)
Page
357
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Transactions with Associated (Affiliated) Companies
1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000.
2. Sum under a description “Other”, all of the aforementioned goods and services amounting to $250,000 or less.
3. Total under a description “Total”, the total of all of the aforementioned goods and services.
4. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Description of the Good or Service
Name of Associated/Affiliated Company
(a)
(b)
Goods or Services Provided by Affiliated Company
Goods or Services Provided for Affiliated Company
FERC FORM NO. 2 (NEW 12-07)
Page
358
Account(s)
Charged or
Credited
(c)
Amount
Charged or
Credited
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Compressor Stations
1. Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground storage
compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations.
2. For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of stations
grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondent's title, and percent of ownership if
jointly owned.
Line
No.
Name of Station and Location
Number of
Units at
Station
Certificated
Horsepower for
Each Station
Plant Cost
(a)
(b)
(c)
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (REV 12-07)
Page
508
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account, or what disposition
of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation during the year and show in a
footnote each unit's size and the date the unit was placed in operation.
3. For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other fuel or power.
Line
No.
Expenses (except
depreciation and
taxes)
Expenses (except
depreciation and
taxes)
Expenses (except
depreciation and
taxes)
Fuel
(e)
Power
(f)
Other
(g)
Operational Data
Gas for
Compressor
Fuel in Dth
Electricity for
Compressor
Station in
kWh
(i)
(h)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (REV 12-07)
Page
509
Total Compressor
Hours of Operation
During Year
(j)
Operational Data
Number of
Compressors
Operated at Time
of Station Peak
(k)
Date of
Station
Peak
(l)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage projects used by respondent.
Gas
Belonging to
Respondent
(Dth)
(b)
Item
Line
No.
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
STORAGE OPERATIONS (in Dth)
Gas Delivered to Storage
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL (Total of lines 2 thru 13)
Gas Withdrawn from Storage
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL (Total of lines 16 thru 27)
FERC FORM NO. 2 (12-96)
Page
512_
Gas
Belonging to
Others
(Dth)
(c)
Total
Amount
(Dth)
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Storage Projects
1. On line 4, enter the total storage capacity certificated by FERC.
2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide conversion factor in a footnote.
Item
(a)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Total Amount
(b)
STORAGE OPERATIONS
Top or Working Gas End of Year
Cushion Gas (Including Native Gas)
Total Gas in Reservoir (Total of line 1 and 2)
Certificated Storage Capacity
Number of Injection - Withdrawal Wells
Number of Observation Wells
Maximum Days' Withdrawal from Storage
Date of Maximum Days' Withdrawal
LNG Terminal Companies (in Dth)
Number of Tanks
Capacity of Tanks
LNG Volume
Received at "Ship Rail"
Transferred to Tanks
Withdrawn from Tanks
"Boil Off" Vaporization Loss
FERC FORM NO. 2 (12-96)
Page
513_
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Transmission Lines
1. Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name of owner, or co-owner,
nature of respondent's title, and percent ownership if jointly owned.
3. Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been
retired in the books of account, or what disposition of the line and its book costs are contemplated.
4. Report the number of miles of pipe to one decimal point.
Line
No.
Designation (Identification)
of Line or Group of Lines
(a)
*
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)
Page
514
Total Miles
of Pipe
(c)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the year's end for which this report is submitted. The season's peak normally will be reached before the due date of this report, April 30, which
permits inclusion of the peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Dth of Gas
Delivered to
Interstate Pipelines
(b)
Description
Line
No.
SECTION A: SINGLE DAY PEAK DELIVERIES
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
TOTAL
Volumes of gas Withdrawn form Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Interruptible Storage
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
TOTAL
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
TOTAL
Volumes of Gas Withdrawn from Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Interruptible Storage
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
TOTAL
FERC FORM NO. 2 (12-96)
Page
518
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
(d)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Auxiliary Peaking Facilities
1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system, such as underground storage projects, liquefied petroleum gas
installations, gas liquefaction plants, oil gas sets, etc.
2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted.
For other facilities, report the rated maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a
separate plant as contemplated by general instruction 12 of the Uniform System of Accounts.
Line
No.
Location of
Facility
Type of
Facility
(a)
(b)
Maximum Daily
Delivery Capacity
of Facility
Dth
(c)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FERC FORM NO. 2 (12-96)
Page
519
Cost of
Facility
(in dollars)
(d)
Was Facility
Operated on Day
of Highest
Transmission Peak
Delivery?
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. Enter in column (d) the respective quarter’s Dth as reported in the schedules indicated for the items of receipts and deliveries.
5. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
6. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose.
7. Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another jurisdictional pipeline delivered to the
local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline
received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that
were not transported through any interstate portion of the reporting pipeline.
8. Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate.
9. Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales,transportation and compression volumes by the reporting
pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future
reporting year, and (3) contract storage quantities.
10. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional information as necessary to the
footnotes.
Ref. Page No. of
(FERC Form Nos.
2/2-A)
(b)
Item
Line
No.
(a)
01 Name of System:
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
GAS RECEIVED
Gas Purchases (Accounts 800-805)
Gas of Others Received for Gathering (Account 489.1)
Gas of Others Received for Transmission (Account 489.2)
Gas of Others Received for Distribution (Account 489.3)
Gas of Others Received for Contract Storage (Account 489.4)
Gas of Others Received for Production/Extraction/Processing (Account 490 and 491)
Exchanged Gas Received from Others (Account 806)
Gas Received as Imbalances (Account 806)
Receipts of Respondent's Gas Transported by Others (Account 858)
Other Gas Withdrawn from Storage (Explain)
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for
303
305
301
307
328
328
332
Total Receipts (Total of lines 3 thru 15)
GAS DELIVERED
Gas Sales (Accounts 480-484)
Deliveries of Gas Gathered for Others (Account 489.1)
Deliveries of Gas Transported for Others (Account 489.2)
Deliveries of Gas Distributed for Others (Account 489.3)
Deliveries of Contract Storage Gas (Account 489.4)
Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491)
Exchange Gas Delivered to Others (Account 806)
Gas Delivered as Imbalances (Account 806)
Deliveries of Gas to Others for Transportation (Account 858)
Other Gas Delivered to Storage (Explain)
Gas Used for Compressor Station Fuel
303
305
301
307
328
328
332
509
Total Deliveries (Total of lines 18 thru 29)
GAS LOSSES AND GAS UNACCOUNTED FOR
Gas Losses and Gas Unaccounted For
TOTALS
Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32)
FERC FORM NO. 2 (REV 01-11)
Page
520
Total Amount
of Dth
Year to Date
(c)
Current Three
Months
Ended Amount of Dth
Quarterly Only
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter
1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific
account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the
specific account(s) charged or credited.
2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service
and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29.
The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage
service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and
23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s)
debited and credited in columns (m) and (n).
4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Line
No.
Item
(a)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
5
Distribution
6
Storage
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
12
Distribution
13
Storage
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
19
Distribution
20
Storage
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
27
Distribution
28
Storage
29
Other Losses (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Month 1
Discounted rate
Dth (b)
Page 521a-M1
Month 1
Negotiated Rate
Dth (c)
Month 1
Recourse Rate
Dth (d)
Month 1
Total
Dth (e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Line
No.
Item
(a)
Month 1
Discounted rate
Dth (b)
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction
34
Transmission
35
Distribution
36
Storage
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
42
Gas returned to shippers
43
Other (list)
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55
Other (list)
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
66
67
68
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521b-M1
Month 1
Negotiated Rate
Dth (c)
Month 1
Recourse Rate
Dth (d)
Month 1
Total
Dth (e)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter
1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific
account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the
specific account(s) charged or credited.
2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service
and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29.
The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage
service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and
23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s)
debited and credited in columns (m) and (n).
4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Line
No.
Item
(a)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
5
Distribution
6
Storage
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
12
Distribution
13
Storage
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
19
Distribution
20
Storage
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
27
Distribution
28
Storage
29
Other Losses (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Month 2
Discounted rate
Dth (p)
Page 521a-M2
Month 2
Negotiated Rate
Dth (q)
Month 2
Recourse Rate
Dth (r)
Month 2
Total
Dth (s)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Line
No.
Item
(a)
Month 2
Discounted rate
Dth (p)
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction
34
Transmission
35
Distribution
36
Storage
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
42
Gas returned to shippers
43
Other (list)
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55
Other (list)
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521b-M2
Month 2
Negotiated Rate
Dth (q)
Month 2
Recourse Rate
Dth (r)
Month 2
Total
Dth (s)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter
1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific
account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the
specific account(s) charged or credited.
2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service
and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29.
The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage
service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and
23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s)
debited and credited in columns (m) and (n).
4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Line
No.
Item
(a)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
5
Distribution
6
Storage
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
12
Distribution
13
Storage
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
19
Distribution
20
Storage
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
27
Distribution
28
Storage
29
Other Losses (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Month 3
Discounted rate
Dth (dd)
Page 521a-M3
Month 3
Negotiated Rate
Dth (ee)
Month 3
Recourse Rate
Dth (ff)
Month 3
Total
Dth (gg)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Line
No.
Item
(a)
Month 3
Discounted rate
Dth (dd)
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction
34
Transmission
35
Distribution
36
Storage
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
42
Gas returned to shippers
43
Other (list)
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55
Other (list)
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521b-M3
Month 3
Negotiated Rate
Dth (ee)
Month 3
Recourse Rate
Dth (ff)
Month 3
Total
Dth (gg)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
.
Amount Collected (Dollars)
Line
No.
1
Month 1
Month 1
Month 1
Discounted Rate Negotiated Rate Recourse rate
Amount (h)
Amount (f)
Amount (g)
Volume (in Dth) Not Collected
Month 1
Total
Amount (i)
Month 1
Waived
Dth (j)
Month 1
Discounted
Dth (k)
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
3
4
5
6
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
10
11
12
13
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
17
18
19
20
21
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
25
26
27
28
29
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521c-M1
Month 1
Negotiated
Dth (l)
Month 1
Total
Dth (m)
Month 1
Account(s)
Debited (n)
Month 1
Account(s)
Credited (o)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Amount Collected (Dollars)
Line
No.
Month 1
Month 1
Month 1
Recourse
rate
Discounted Rate Negotiated Rate
Amount
(h)
Amount (f)
Amount (g)
Volume (in Dth) Not Collected
Month 1
Total
Amount (i)
Month 1
Waived
Dth (j)
Month 1
Discounted
Dth (k)
NET EXCESS OR (DEFICIENCY)
31
32
33
34
35
36
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
40
41
42
43
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
54
55
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521d-M1
Month 1
Negotiated
Dth (l)
Month 1
Total
Dth (m)
Month 1
Account(s)
Debited (n)
Month 1
Account(s)
Credited (o)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
.
Amount Collected (Dollars)
Line
No.
1
Month 2
Month 2
Month 2
Discounted Rate Negotiated Rate Recourse rate
Amount (v)
Amount (t)
Amount (u)
Volume (in Dth) Not Collected
Month 2
Total
Amount (w)
Month 2
Waived
Dth (x)
Month 2
Discounted
Dth (y)
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
3
4
5
6
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
10
11
12
13
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
17
18
19
20
21
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
25
26
27
28
29
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521c-M2
Month 2
Negotiated
Dth (z)
Month 2
Total
Dth (aa)
Month 2
Account(s)
Debited (bb)
Month 2
Account(s)
Credited (cc)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Amount Collected (Dollars)
Line
No.
Month 2
Month 2
Month 2
Recourse
rate
Discounted Rate Negotiated Rate
Amount
(v)
Amount (t)
Amount (u)
Volume (in Dth) Not Collected
Month 2
Total
Amount (w)
Month 2
Waived
Dth (x)
Month 2
Discounted
Dth (y)
NET EXCESS OR (DEFICIENCY)
31
32
33
34
35
36
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
40
41
42
43
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
54
55
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521d-M2
Month 2
Negotiated
Dth (z)
Month 2
Total
Dth (aa)
Month 2
Account(s)
Debited (bb)
Month 2
Account(s)
Credited (cc)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
.
Amount Collected (Dollars)
Line
No.
1
Month 3
Month 3
Month 3
Discounted Rate Negotiated Rate Recourse rate
Amount (jj)
Amount (hh)
Amount (ii)
Volume (in Dth) Not Collected
Month 3
Total
Amount (kk)
Month 3
Waived
Dth (ll)
Month 3
Discounted
Dth (mm)
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
3
4
5
6
7
Total Shipper Supplied Gas
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE
520)
9
10
11
12
13
14
Total gas used in compressors
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER
OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
17
18
19
20
21
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
25
26
27
28
29
30
Total Gas Lost And Unaccounted For
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521c-M3
Month 3
Negotiated
Dth (nn)
Month 3
Total
Dth (oo)
Month 3
Account(s)
Debited (pp)
Month 3
Account(s)
Credited (qq)
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
End of
Shipper Supplied Gas for the Current Quarter (continued)
Amount Collected (Dollars)
Line
No.
Month 3
Month 3
Month 3
Recourse
rate
Discounted Rate Negotiated Rate
Amount
(jj)
Amount (hh)
Amount (ii)
Volume (in Dth) Not Collected
Month 3
Total
Amount (kk)
Month 3
Waived
Dth (ll)
Month 3
Discounted
Dth (mm)
NET EXCESS OR (DEFICIENCY)
31
32
33
34
35
36
37
Total Net Excess Or (Deficiency)
38
DISPOSITION OF EXCESS GAS:
39
40
41
42
43
44
45
46
47
48
49
50
51
Total Disposition Of Excess Gas
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
54
55
56
57
58
59
60
61
62
63
64
65
Total Gas Acquired To Meet Deficiency
FERC FORM NO. 2 / 3Q (REVISED 02-11)
Page 521d-M3
Month 3
Negotiated
Dth (nn)
Month 3
Total
Dth (oo)
Month 3
Account(s)
Debited (pp)
Month 3
Account(s)
Credited (qq)
Name of Respondent
This Report is:
(1) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year/Period of Report
System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production,
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated
by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
(j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report.
FERC FORM NO. 2 (REV. 12-96)
522.1
INDEX
Accrued and prepaid taxes
Accumulated provision for depreciation of
gas utility plant
utility plant (summary)
Advance to associated companies
Associated companies
advances from
advances to
control over respondent
corporations controlled by respondent
investment in
service contracts charges
Attestation 1
Balance Sheet, comparative
Bonds
Capital Stock
discount
expense
premiums
reacquired
subscribed
Cash flows, statement of
Changes -- important during the year
Compressor Stations
Construction
overhead procedures, general description of
work in progress -- other utility departments
Contracts, service charges
Control
corporations controlled by respondent
over respondent
security holders and voting powers
CPA Certification, this report form
Current and accrued
liabilities, miscellaneous
Deferred
credits, other
debits, miscellaneous
income taxes, accumulated
income taxes, accumulated-other property
income taxes, accumulated-other
regulatory expenses
Definitions, this report form
Depletion
amortization and depreciation of gas plant
and amortization of producing natural gas land and land rights
Depreciation
gas plant
gas plant in service
Discount on Capital Stock
262-263
219
200-201
222
256
222-223
102
103
222-223
357
110-113
256-257
250-251
254
254
252
251
252
120-121
108
508-509
218
200-201
357
103
102
107
i
268
269
233
234-235
274-275
276-277
350-351
iv
336-338
336-338
336-338
219
254
Dividend appropriations
Earnings, retained
Exchange and imbalance transactions
Expenses, gas operation and maintenance
Extraordinary property losses
Filing Requirements, this report form
Footnote Data
Gas account -- natural
Gas
exchanged, natural
received
stored underground
used in utility operations, credit
plant in service
Gathering revenues
General description of construction overhead procedures
General information
Income
deductions -- details
340
statement of, for year
Installments received on capital stock
Interest
on debt to associated companies
on long-term from investment, advances, etc.
Instructions for filing the FERC Form No. 2
Investment
in associated companies
other222-223
subsidiary companies
securities disposed of during year
temporary cash
Law, excerpts applicable to this report form
List of Schedules, this report form
Legal proceedings during year
Long-term debt
assumed during year
retained during year
Management and engineering contracts
Map, system
522
Miscellaneous general expense
Notes
Payable, advances from associated companies
to balance sheet
to financial statement
to statement of income for the year
Operating
expenses -- gas
revenues -- gas
Other
donations received from stockholders
118-119
118-119
328
320-325
230
i-iii
551-552
520
328
328
220
331
204-209
302-303
218
101
256-259,
114-116
252
340
256-257
i-iii
222-223
224-225
222-223
222-223
iv
2-3
108
256-257
255
255
357
335
256-257
122
122
122
317-325
300-301
253
gains on resale or cancellation of reacquired capital stock
miscellaneous paid-in capital
other supplies expense
paid-in capital
reduction in par or stated value of capital stock
regulatory assets
regulatory liabilities
Peak deliveries, transmission system,
Peaking facilities, auxiliary
Plant -- gas
construction work in progress
held for future use
253
253
334
253
253
232
278
518
519
leased from others
leased to others
Plant --Utility
accumulated provisions (summary)
leased to others, income from
Premium on capital stock
Prepaid taxed
262-263
Prepayments
230
Professional services, charges for
Property losses, extraordinary
Reacquired
capital stock
long-term debt
Receivers’ certificate
Reconciliation of reported net income with taxable income from Federal income taxes
Regulatory commission expenses
Regulatory commission expenses -- deferred
Retained earnings
appropriated
statement of
unappropriated
Revenues
from storing gas of others
from transportation of gas through gathering facilities
from transportation of gas through transmission facilities
gas operating
Salaries and wages, distribution of
Sales
300-301
Securities
disposed of during year
holders and voting powers
investment in associated companies
investment, others
issued or assumed during year
refunded or retired during year
registered on a national exchange
212
213
216
214
200-201
213
252
357
230
250-251
256-257
256-257
261
350-351
232
118-119
118-119
118-119
306-307
302-303
304-305
300
354-355
222-223
107
222-223
222-223
255
255
250-251,
Stock liability for conversion
Storage
of natural gas, underground
revenues
Taxes
accrued and prepaid
charged during the year
on income, deferred -- accumulated
reconciliation of net income for
Transmission
and compression of gas by others
lines
revenues
system peak deliveries
Unamortized
debt discount and expense
loss and gain on reacquired debt
premium on debt
Underground
storage of natural gas, expense, operating data, plant
Unrecovered plant and regulatory study costs
256-257
252
512-513
306-307
262-263
262-263
222-223,
234-235
261
332
514
304-305
518
258-259
260
258-259
512-513
230
| File Type | application/pdf |
| File Title | FERC Form 2 |
| Subject | FERC FINANCIAL REPORT, FERC FORM No. 2: Annual Report of, Major Natural Gas Companies and, Supplemental Form 3-Q: Quarterly, Fin |
| Author | FERC |
| File Modified | 2015-02-18 |
| File Created | 2015-02-05 |