implementation-guide_0

FERC-545, Gas Pipeline Rates: Rate Change (Non-formal) (Proposed modification in Docket No. RM96-1-043 NOPR)

implementation-guide_0

OMB: 1902-0154

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FEDERAL ENERGY REGULATORY COMMISSION
Office of the Secretary

Implementation Guide for Electronic Filing of
Parts 35, 154, 284, 300, and 341 Tariff Filings
Version: August 17November 14, 2016

Form Approved
OMB Control Nos. 1902-0089 (Oil program) (Expires 9/30/201611/30/2016)
1902-0096 (Electric program) (Expires 8/31/2019)
1902-0154 (Gas program) (Expires 12/31/2018)
1902-0155 (Certified Rate Filings) (Expires 2/28/2019)
1902-0086 (NGPA 311 program) (Expires 9/30/201611/30/2016)

Implementation Guide for Electronic Tariff Filing

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Implementation Guide for Electronic Tariff Filing
Executive Summary
This implementation guide is for use by entities required to submit tariffs, rate
schedules, and service agreements together with supporting documentation to the
Federal Energy Regulatory Commission (FERC) pursuant to Title 18 Code of Federal
Regulations Parts 35, 154, 284, 300, 341 or other Parts as required by FERC. Filings
which historically were submitted in hard copy should be submitted electronically
according to the guidelines contained herein. To accomplish this, the components of
the previous filings will need to be separated into various pieces of identifying
information as defined by the data elements contained herein. These data elements
and their accompanying data, are hierarchically organized by the XML schema and
when compiled constitute an XML filing package for an electronic Tariff Filing. The XML
filing package is then uploaded through a web portal. The following is a guide
describing the various processes/mechanisms, data tables, code values/reference
tables, and technical specifications used in the submission of such Tariff Filings.
Table of Contents:
GENERAL INFORMATION........................................................................................................ 2
I. Purpose:................................................................................................................................. 2
II. Who Must File: .................................................................................................................... 2
III. What To Submit: ................................................................................................................ 2
IV. When To Submit: .............................................................................................................. 3
V. Where To Submit: .............................................................................................................. 3
Data Element Overview: ........................................................................................................... 4
Details of Individual Data Elements: ..................................................................................... 4
Filing Data Table Data Elements: ....................................................................................... 4
Attachment Data Table Data Elements: ............................................................................ 6
Tariff Record Content Data Table Data Elements: ......................................................... 8
DATA DICTONARY................................................................................................................... 14
Filing Data ............................................................................................................................... 15
Attachment Data ................................................................................................................... 18
Tariff Record Content Data ................................................................................................ 20
Code Values Dictionaries and FERC Reference Tables ................................................ 24
FERC Reference Tables Provided in Downloadable Files ............................................ 25
Electronic Delivery Specifications ...................................................................................... 32
XML Schema Version 1 ....................................................................................................... 35
Appendix .................................................................................................................................... 37
Instruction Manual for Electronic Filing of Part 154 Rate Filings............................ 37

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GENERAL INFORMATION
I. Purpose:
Companies and entities are required to submit tariffs, rate schedules, and service agreements
together with supporting documentation to the Federal Energy Regulatory Commission (FERC)
pursuant to Title 18 Code of Federal Regulations Parts 35, 154, 284, 300, 341 or other Parts as
required by FERC. Filings which historically were submitted in hard copy should be submitted
electronically according to the guidelines contained herein.

II. Who Must File:
The companies or entities covered are those that submit tariffs, rates, or contracts with the
Commission pursuant to the Natural Gas Act (NGA), the Natural Gas Policy Act of 1978
(NGPA), the Federal Power Act (FPA), the Interstate Commerce Act (ICA), the Flood Control
Act, the Bonneville Power Act, the Northwest Power Planning Act, and other relevant statutes.
Included among the companies or entities covered by the requirements are: Regional
Transmission Organizations (RTOs) and independent system operators (ISOs); power
authorities and federal power marketing administrations which file rates, contracts, or tariffs at
the Commission; intrastate natural gas pipelines that file rates and operating conditions
pursuant to the NGPA; interstate natural gas pipelines subject to the NGA which serve only an
industrial customer; and companies or entities that may make voluntary tariff filings, such as
reciprocity filings pursuant to Order No. 888.

III. What To Submit:
Under the standards and guidelines described below, tariff filings and related supporting
material made by covered filing entities must be made in conformance with the XML schema.
The schema essentially is a method by which the filing entities can communicate information to
the Commission. The schema proscribes the metadata elements and the textual information
that must be included in the filing package. The data elements included in XML filing package
are required to properly identify the nature of the tariff filing, organize the tariff database, and
maintain the proper relationship of tariff provisions in relation to other provisions. The XML filing
package must be zipped before filing with the Commission. The XML schema will be
maintained on the Commission website along with the required codes, descriptions, and other
requirements. The Secretary of the Commission, under Order No. 703, has delegated authority
to make modifications to them if necessary. 1
Documents submitted as part of the XML filing package must conform with the Secretary of the
Commission’s instructions pertaining to allowable electronic file and document formats, the filing
of complex documents, whether paper copes are required, and procedural guidelines for
submissions via the Internet. 2

1

18 CFR 375.302(z) (2010).

2

Id.

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Special permission is required if a filing entity wants to covert an electronic tariff on file with the
Commission from a sheet or section based approach to an entire document approach.

IV. When To Submit:
The tariff filing should be filed with the Commission at the time the filing entity proposes a
change in service or rate, or as required by Commission regulation or order.

V. Where To Submit:
Submit this report to:
Office of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426

Interested persons may obtain information on the reporting requirements by contacting the
following: Federal Energy Regulatory Commission, 888 First Street, N.E., Washington, D.C.
20426, [Attention: Information Clearance Officer, Office of the Executive Director, email:
[email protected], phone: (202) 502-8663, fax: (202) 273-0873] Please send comments
concerning the collections of information and the associated burden estimate(s), to the contact
listed above and to the Office of Information and Regulatory Affairs, Office of Management and
Budget, Washington, D.C. 20503 [Attention: Desk Officer for the Federal Energy Regulatory
Commission, phone (202) 395-7345, fax: (202) 395-7285]. Due to security concerns,
comments should be sent
electronically to the following
e-mail address:
[email protected]. Please reference the OMB control numbers identified above in
your submission.
You shall not be penalized for failure to respond to this collection of information unless the
collection of information displays a valid OMB control number.

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Data Element Overview:
The data elements are the individual pieces of information or data that make up the Tariff Filing.
Each will have a defined format, may be required, conditional or optional and may have
restricted values. A data element may contain text or an electronic file (e.g., a .PDF file) as
more fully explained in this implementation guide. An explanation of the individual data
elements is provided in the data table portion of this implementation guide. In such tables, for
each data element, the following information is provided:
•

Business Name

•

Element Name (this is the corresponding technical (metadata) name used in the XML
schema)

•

Definition of Data Element

•

Field Format (length)

•

Valid Values

•

Usage / Responsibility and Conditions

Details of Individual Data Elements:
The following are the individual data elements provided in the same order as they appear in the
Data Tables:
Note:

For additional information on each data element, e.g., formatting requirements see the
definitions and other requirements as set forth in the data tables.

Filing Data Table Data Elements:
Schema Version:
This is the version of the XML schema used to create the specific Tariff Filing. The
Schema Version and the actual schema will be published on the FERC website located
at www.ferc.gov. Any changes to the schema will be made through a FERC notice or
order.
Company Identifier:
A FERC-designated company identifier code used to define an entity registered with
FERC to make Tariff Filings. To acquire a company identifier code, a company should
apply at FERC’s Online Company Registration application, located at www.ferc.gov.
Tariff Identifier:
A unique identifier for a Tariff Submitter’s database as it pertains to the database being
modified by a Tariff Filing. A Tariff Submitter may have more than one active database.
A database may contain one or more tariffs, rate schedules, or service agreements. A
Tariff Identifier is supplied by the Tariff Submitter. Once a Tariff Identifier in a Tariff

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Filing has been accepted for filing by the Office of the Secretary (OSEC), it cannot be
changed. A Tariff Identifier cannot be reused if cancelled.
Tariff Title:
The name of the database assigned by the Tariff Submitter. The name of the database
may not be changed. It is suggested that the Tariff Submitter’s name not be included in
the Tariff Title, as the Tariff Submitter’s name is captured by the Company Identifier.
Filing Identifier:
A unique number identifying the subject Tariff Filing. The Tariff Submitter assigns the
value. Filing Identifiers do not have to be assigned sequentially from one filing to the
next. If a Tariff Filing is rejected by OSEC prior to being docketed, the Filing Identifier
may be reused.
Filing Title/Description:
The title given to the filing by the Tariff Submitter. Additional instructions may be
published on the FERC website or via FERC notice or order. This data element will be
used in eLibrary as part of the description of the Tariff Filing. The description may be
edited by the OSEC before or after posting in eLibrary.
Type of Filing Code:
A numeric code that identifies the Type of Filing being made as defined by FERC
regulation. Only one Type of Filing can be submitted in a single Tariff Filing. The Type
of Filing Code will dictate the data requirements for the subject filing. A list of allowable
codes will be published on the FERC website located at www.ferc.gov, with changes
communicated via a FERC notice or order. FERC will provide this information in CSV
(comma separated value) and PDF formats which will be updated as regulations are
modified. The Commission will use the Type of Filing Code together with the Tariff
Record Proposed Effective Date to establish whether a filing is statutory and the
applicable statutory timelines.
Associated Filing Identifier:
Identifies the previous filing, if any, to which the subject filing pertains. The value
provided is the Filing Identifier for the previous filing. When Associated Filing data is
required, only one Associated Filing number can be provided.
Validation e-mail:
An e-mail address provided by the Tariff Submitter for notification of the results of the
technical validations from the eTariff verification process. The Validation e-mail address
does not have to be eRegistered with FERC.
Payment Confirmation Code:
For certain Type of Filings, the regulations require that a fee be paid along with the Tariff
Filing. The payment of such fee is made at www.pay.gov through the FERC Online’s
eFiling page. The Payment Confirmation Code will be the Accession Number provided
on FERC Online’s pay.gov confirmation screen when. a successful payment is made.
It is suggested that the Tariff Submitter be familiar with the FERC Online’s www.pay.gov
procedures or pre-pay a set of fees prior to making the Tariff Filing with FERC to avoid
last minute delays that may prevent a timely filing.
Suspension Motion:

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As of January 2008, this data element is only applicable to certain Part 154 filings made
by interstate natural gas pipelines. It is not applicable to the electric or oil industries.
This data element indicates whether or not the Tariff Records should automatically go
into effect at the end of the applicable suspension period. If the value provided is no
(“N”), the status of the Tariff Record will remain “Suspended” until such time as the Tariff
Submitter files an appropriate motion filing. If the value provided is yes (“Y”), FERC’s
eTariff maintenance will automatically change the status from “Suspended” to “Effective”
at the end of the suspension period with no further action required of the Tariff
Submitter.
Attachment Data Table Data Elements:
Attachment Reference Code:
The data code identifies the type of attachment based on the Type of Filing Code. A list
of allowable codes will be published on the FERC website located at www.ferc.gov, with
changes communicated via a FERC notice or order. FERC will provide this information
in CSV and PDF formats which will be updated as regulations are modified. This data
element must be completed for each required attachment, regardless of whether a
waiver is requested for the subject attachment. Other attachments should use the
Attachment Reference Code provided for “Other”.
Attachment Description:
This is the description of the individual attachment. For attachments that are pre-defined
by FERC's regulations, the description should be the FERC pre-defined description. For
attachments that are added by the Tariff Submitter that are “Other”, the description can
be any value desired. The Attachment Description is not required if a waiver has been
requested for the subject attachment. The Attachment Descriptions provided will be
displayed in eLibrary. Additional instructions regarding this data element may be
published on the FERC website or via FERC notice or order.
Attachment Waiver Requested:
This data element indicates whether or not a waiver is requested. A FERC table
providing rules for attachments is located at www.ferc.gov. This table indicates whether
an attachment for a given Type of Filing Code can be waived. If an attachment is
provided, the field is filled with no (“N”). If a waiver for the attachment is allowed, and
the Tariff Submitter wants to request a waiver, the field is filled with a yes (“Y”). If “Y” is
chosen, there is no need to attach the corresponding attachment. The Waiver Request
code is solely for the purpose of passing the OSEC’s electronic filing validation checks.
The actual request for waiver of the FERC’s regulations and supporting documentation
must be provided in the transmittal letter.

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Attachment Document File Name:
This is the actual file name for the identified attachment provided by the Tariff Submitter.
The file name is the name of the individual electronic document, including the extension.
The name is chosen by the Tariff Submitter, unless otherwise provided in FERC
instructions. The OSEC’s file name extension rules will be enforced. The Attachment
Document File Name will appear in eLibrary. The Attachment Document File Name is
not required if a waiver has been requested for the subject attachment.
Attachment Document:
This is the content of the actual attached document in a base64 bit encoded binary file.
This binary file is in the native format of the saved file generated from the word
processing software, or other FERC approved software format(s), in which the
attachment was written. Base64 bit encoding is an additional step that must be applied
to the binary file, using encoding software, enabling the file to be inserted into the XML.
The Attachment Document is not required if a waiver has been requested for the subject
attachment.
All Tariff Filing attachments must meet the same rules and requirements applicable to
any document filed with FERC through its eFiling portal. Instructions with regard to the
electronic format and content of electronic documents will be published on the FERC
website located at www.ferc.gov or via FERC notice or order. However, the eTariff
verification process does not enforce these rules, which are subject to other FERC
processes.
A clean copy of the proposed tariff, rate schedule, or service agreement for posting in
eLibrary is required for all Tariff Filings. The guidelines for this document are as follows:
Guidelines for the attachment that represents the clean copy of the proposed
tariff, rate schedule, or service agreement, or portion thereof, for posting in
eLibrary:
1.

The electronic version of the clean copy of the proposed tariff, rate schedule,
or service agreement, or portion thereof, must conform with the OSEC’s
guidelines for electronically filed text documents, located at www.ferc.gov.

2.

No information is required in the header or footer of the clean tariff, rate
schedule, or service agreement, or portion thereof, to be posted in eLibrary.
At its discretion, a Tariff Submitter may include information in the header or
footer.

3.

When using Whole Document Format and the Record Binary Data is
submitted in PDF, a title page should be included containing the following
information:
a.
Tariff Submitter
b.
FERC Tariff Program name. The current programs are:
i. FERC FPA Electric Tariff
ii. FERC PA Electric Tariff
iii. FERC NGA Gas Tariff
iv. FERC NGPA Gas Tariff
v. FERC ICA Oil Tariff
c.
Tariff Title

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Implementation Guide for Electronic Tariff Filing
d.
e.
f.
g.
4.

8

Tariff Record Proposed Effective Date
Tariff Record Title
Option Code
Other information as the FERC may require by notice or order

The attachment that is the clean copy for posting in eLibrary must be identical
with that provided in the Record Binary Data with the exception of the text in
the header or footer information.

Attachment Content Type Code:
This is the numeric code representing the software format of the specific attachment. A
list of allowable codes will be published on the FERC website located at www.ferc.gov
with changes communicated via a FERC notice or order. FERC will provide this
information in CSV and PDF formats which will be updated as necessary. The
Attachment Content Type Code is not required if a waiver has been requested for the
subject attachment.
Attachment Security Level:
This code is used to indicate the level of security for the specific attachment. For
example, the code indicates whether the attachment is Public, Privileged, or if Critical
Energy Infrastructure Information (CEII) classification is being requested. Certain
attachments are required to be Public; however, those attachments may be submitted in
redacted form along with an un-redacted copy of the attachment. Additional instructions
may be published on the FERC website located at www.ferc.gov or via FERC notice or
order. The Attachment Security Level is not required if a waiver has been requested for
the subject attachment. Documents provided with a public (redacted) and non-public
levels of security should use the same Attachment Reference Code for each attachment.
Tariff Record Content Data Table Data Elements:
Tariff Record Identifier:
This data element is a numeric value assigned by the Tariff Submitter to uniquely identify
each Tariff Record. This identifier will not change with each revision within a given Tariff
Record. The Tariff Record Identifier does not have to be sequential.
Option Code:
This data element permits a Tariff Submitter to propose alternate sets of Tariff Records
(Option Sets) in a single Tariff Filing, with a request that FERC determine which Option
Set to accept (i.e., place into effect). For each set of Tariff Records, the Tariff Submitter
proposed options must start with “A” and increment sequentially through the alphabet,
i.e., the Tariff Record can not have an option designated as “A” and another option
designated as “C” without having an option of “B”. If no alternative Options Sets are
being proposed, the value for this data element would be an “A”. Each Option Set must
contain all Tariff Records for the relevant Tariff Filing even if some of the Tariff Records
are identical across the Option Sets. For Tariff Filings with multiple Option Sets, the
Tariff Submitter should make Option “A” its primary proposal. If the Type of Filing Code
provides for a statutory period and the Commission does not formally act, Option “A” will
be deemed Accepted and all other Options deemed Rejected. If FERC accepts tariff
text from various Option Sets, it will require a compliance filing.

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Tariff Record Title:
The Tariff Record Title is chosen by the Tariff Submitter for the individual Tariff Record.
The Tariff Record Title may be changed in a subsequent Tariff Filing. If the Whole
Document Format is used, the Tariff Record Title of the tariff, rate schedule, or service
agreement should reflect the existing FERC naming conventions e.g., FERC Electric
Tariff Volume Number 1, Rate Schedule X-5, Service Agreement No. 4 Under Tariff
Volume No. 3.
Record Content Description:
This is a textual description of the Tariff Record. When the database is assembled, this
field may be used to generate the database Table of Contents. The Record Content
Description may be changed in a subsequent Tariff Filing.
Record Version Number:
This is a representation of the version (designation) of the Tariff Record, in the format of
x.y.z, where “x” represents revision number for the given Tariff Record, “y” delineates
that it is a substitute for a previously filed Tariff Record, and “z” indicates that it is a
“squeeze” Tariff Record. A "squeeze" Tariff Record occurs when a Tariff Record needs
to be made effective on a date which occurs between the effective dates of two Tariff
Records with the same Tariff Record Identifier already on file with FERC. Commonly,
this occurs when a Tariff Record is suspended and subsequent Tariff Records need to
be made effective prior to when the suspended Tariff Record becomes effective. The
Tariff Submitter may choose to use only “x” for all revised, substitute, and squeezed
Tariff Records. In that case, the “y” and “z” should be zero.
This information is not used to determine actual status of a Tariff Record. This field will
not be checked by the eTariff verification process. FERC will not use it in any automated
fashion. This field is provided for ease of business and FERC referencing and will only
be used for display.
Guidelines for the Record Version Number:
1.
Each version of a Tariff Record must have a unique Record Version
Number.
2.
The “x”, “y” and “z” components:
• are integers
• begin with 0.0.0
• increment separately by one
3.
Record Version Numbers are not required for the following Type of Filings
and Tariff Record changes:
• Withdrawal
• Motions to place Tariff Records into effect or delay effectiveness
Record Narrative Name:
This is an optional data element that provides the Tariff Submitter the ability to include
an additional narrative description of the Tariff Record. As of January 2008, FERC has
not determined how this information will be utilized.
Tariff Record Collation Value:
This is a value provided by the Tariff Submitter that determines the order in which the
Tariff Records are compiled. In other words, it will provide the appropriate sequencing of
the Tariff Records. For each Tariff Record:

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•
•

10

Use a unique Tariff Record Collation Value, and
It is recommended that in the preparation of a new database, a sufficient gap
(e.g., increments of 1,000) be provided between the collation values to allow for
future insertion of new Tariff Records.

A Tariff Record Collation Value may be modified as part of another Tariff Filing.
Example:
Tariff Record
Common Service Provisions
Definitions
Table of Contents

Collation Value
2000
3000
1000

The Tariff Records would be assembled in the following order:
Table of Contents
Common Service Provisions
Definitions
Tariff Record Parent Identifier:
The Tariff Record Parent Identifier provides the hierarchical structure to identify the
higher-level part of the database to which the subject Tariff Record belongs.
When a database is first organized, thought should be given to how the electronic Table
of Contents will appear. A Tariff Record that has no parent has a Tariff Record Parent
Identifier of “0”, i.e., top level record. If the value provided is not “0”, it must be a valid
Tariff Record Identifier of another Tariff Record. It is suggested by FERC that no more
than 7 levels under a top level record be used.
A Tariff Record Parent Identifier may be modified as part of another Tariff Filing.
Tariff Record Proposed Effective Date:
This indicates the date the given Tariff Record is proposed to go into effect. It is used to
determine which version of a Tariff Record change is effective in accordance with
applicable law, regulations and business practices. The data in this field is subject to
FERC review and disposition, which will impact the status of a Tariff Record for any
given period of time. The Commission will use the Type of Filing Code together with the
Tariff Record Proposed Effective Date to establish whether a filing is statutory and the
applicable statutory timelines.
If the effective date is not known at the time of the filing, such as the effective date is
contingent on FERC approval, the closing of a plant sale, etc., the date of 12/31/9998
must be used. Use of this option may have regulatory consequences depending on the
FERC Tariff Program.
Changing a Tariff Record Proposed Effective Date requires a Tariff Filing.
Record Effective Priority Order:

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A positive integer assigned by the Tariff Submitter that indicates the order of multiple
changes for a given Tariff Record (i.e., the same Tariff Record Identifier) proposed to go
into effect on the same date. The Tariff Record with the highest Record Effective Priority
Order will supersede any other Tariff Records with the same Tariff Record Identifier also
proposed to be effective for that date. The value must be unique across Tariff Records
with the same Tariff Record Identifier and Tariff Record Proposed Effective Date. It is
recommended that the default Record Effective Priority Order value be set relatively
high, e.g., 500, thereby allowing subsequent Tariff Filings with Record Effective Priority
Orders either before or after the initial Record Effective Priority Order.
Record Content Type Code:
This is the numeric code representing the software format of the specific Record Binary
Data. A list of allowable codes will be published on the FERC website located at
www.ferc.gov with changes communicated via a FERC notice or order. FERC will
provide this information in CSV and PDF formats which will be updated as necessary.
Record Binary Data:
This is the content of the Tariff Record in a Base64 bit encoded binary file. This binary
file is in the native format of the saved file generated from the word processing software,
or other FERC approved software format(s), in which the Tariff Record content was
written. Base64 bit encoding is an additional step that must be applied to the binary file,
using encoding software, enabling the file to be inserted into the XML.
All Record Binary Data must meet the same rules and requirements applicable to any
document filed with FERC through its eFiling website. Instructions with regard to the
electronic format and content of electronic documents will be published on the FERC
website located at www.ferc.gov or via FERC notice or order. However, the eTariff
verification process does not enforce these rules, which are subject to other FERC
processes.
Record Plain Text:
This is the plain text version of the content of the Record Binary Data. Formatting and
other binary values are stripped from this content. This field will be used for searching
and indexing.
Record Change Type:
This data element indicates the type of change / revision / maintenance action being
requested for the Tariff Record, e.g., new, change, cancel, etc. Some Type of Filings
are restricted to the choice of Record Change Types.
Business descriptions of the Record Change Types are as follows:
NEW:

To create a new Tariff Record Identifier.

CHANGE:

To change an existing Tariff Record. Modifications to a Tariff Record
that has been cancelled may be made if the Tariff Record Proposed
Effective Date is prior to the cancellation date.

CANCEL:

Used to cancel a Tariff Record Identifier. Once cancelled, the Tariff
Record Identifier cannot be changed with a filing that contains a Tariff
Record Proposed Effective Date that is after the accepted date of

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cancellation. Cancellation of a Tariff Record Identifier that is a Tariff
Record Parent Identifier will automatically cancel all related child Tariff
Record Identifiers.
Cancellation of a Tariff Record Identifier should not be confused with
canceling a Tariff Identifier, which requires the submission of a
cancellation Type of Filing.
WITHDRAW: Used to withdraw a pending or suspended Tariff Record. The
withdrawal of a “NEW” Tariff Record Parent Identifier will automatically
cancel all “NEW” children. Withdrawal of “CHANGE” Tariff Records
requires identification of each changed Tariff Record to be withdrawn.
Filings to withdraw Tariff Records that are no longer pending or
suspended will result in a verification error and OSEC rejection.
Depending on the program, withdrawal’s effectiveness may be reflected
automatically by FERC’s eTariff database maintenance. At a minimum,
the Tariff Submitter needs to provide the following data elements:
Tariff Record Identifier
Option Code
Record Change Type
Associated Filing Identifier
Associated Record Identifier
Associated Option Code
PRO FORMA: Used to submit a Tariff Record proposal without invoking statutory
processing timelines. The Tariff Submitter should include a Tariff
Record Proposed Effective Date, which is used for database
maintenance. Pro Forma Tariff Records cannot be converted to
effective Tariff Records by FERC, and should be resubmitted as actual
Tariff Records.
Associated Filing Identifier:
Used to provide the Tariff Filing Identifier associated with a previously filed Tariff Record
that the subject Tariff Record replaces. This field is only populated when the Associated
Filing Identifier data element (in the Filing Data Table) is populated. This data element is
used in conjunction with the Associated Record Identifier and the Associated Option
Code (below). This is not applicable to all Type of Filings.
An Associated Filing Identifier for the subject Tariff Record does not have to be the same
as the Associated Filing at the filing level used in this Tariff Filing.
Amendment and Compliance Type of Filings permit multiple Associated Filing Identifiers,
however only one Associated Filing Identifier may be provided for each Tariff Record.
Associated Record Identifier:
This field is used in conjunction with the Associated Filing Identifier and the Associated
Option Code to provide the Tariff Record Identifier of the Tariff Record which the subject
Tariff Record replaces. It should refer to a Tariff Record Identifier in a previous filing, and
this value should be that record's Tariff Record Identifier.

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Associated Option Code:
This field is used in conjunction with the Associated Filing Identifier and the Associated
Record Identifier. The value should be the correct Option Code for the Associated
Record Identifier.

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DATA DICTONARY
Introduction
The following three Data Tables make up the Data Dictionary for electronic Tariff Filings. Conceptually, the purpose of each table is:
•

Filing Data - describes the overall filing.

•

Attachment Data - supporting documents required by specific Type of Filing Code or additional documents supplied by the Tariff Submitter.

•

Tariff Record Content Data - the actual “text” or “content” of the tariff, rate schedule, or service agreement along with its associated
metadata.

The data elements contained in the three data tables are presented in the order in which they appear in the XML schema.

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15

Filing Data
This data defines the Tariff Filing and this data will be provided with each Tariff Filing.
Usage
Field Format

Responsibility

Business Name

Element Name

Definition of Data Element

(length)

Valid Values

Conditions

(1)

(2)

(3)

(4)

(5)

(6)

Schema Version

schema_version

Company Identifier company_id

Tariff Identifier

Tariff Title

tariff_id

tariff_title

The version of the XML schema used to
create the specific Tariff Filing.

Numeric (10)

Any number
between 1 and
2,147,483,648

Required.

A FERC-designated Company Identifier
Alphanumeric (10) Free form text
code used to identify an entity required to
submit Tariff Filings to FERC pursuant to
Title 18 Code of Federal Regulations Parts
35, 154, 284, 300, 341 or other Parts as
required by FERC.

Required.

A unique identifier for the Tariff Submitter’s Numeric (10)
database assigned by the Tariff Submitter
as it pertains to the database being
modified by the Tariff Filing. This can be
any value in the allowable range of
numbers, but it must be unique for each
Tariff Submitter’s database. A Tariff
Submitter may have more than one active
database.

Any number
between 1 and
2,147,483,648

Required.

The name of the database assigned by the Alphanumeric
(100)
Tariff Submitter.

Free form text.

Required only when creating a new database.
After the initial submission, the Tariff Identifier is
used, and this data element may be left blank.

Assigned by FERC and provided in the Tariff
Filing by the Tariff Submitter.

Assigned and provided by the Tariff Submitter.
The Tariff Identifier of the database cannot
change.

Assigned and provided by the Tariff Submitter.
The Tariff Title of the database cannot change.
Filing Identifier

filing_id

Version: November 14, 2016

A unique identifier for the subject Tariff
Filing for the Tariff Submitter.

Numeric (10)

Any number
between 1 and
2,147,483,648

Required.
Assigned and provided by the Tariff Submitter.
This can be any value in the valid range of
numbers, but it must be unique across all Tariff
Filings for a specific Tariff Submitter.

Implementation Guide for Electronic Tariff Filing

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Usage
Field Format

Responsibility

Business Name

Element Name

Definition of Data Element

(length)

Valid Values

Conditions

(1)

(2)

(3)

(4)

(5)

(6)

Filing Title /
Description

filing_title

The title given to the Tariff Filing by the
Tariff Submitter.

Alphanumeric (80) Free form text.

Required.
Assigned and provided by the Tariff Submitter.
This will not be used in FERC’s eTariff system
and will be used in eLibrary.

Type of Filing Code filing_type

Associated Filing
Identifier

A code that identifies the specific FERC
Numeric (10)
defined type of Tariff Filing as set forth in
Title 18 Code of Federal Regulations Parts
35, 154, 284, 300, 341 or other Parts as
required by the Commission (e.g., initial,
compliance, surcharge, etc.). The Type of
Filing will dictate the data requirements for
the subject filing

associated_filing_id The Filing Identifier for the previous Tariff
Filing to which the subject filing pertains
(i.e., associated).

Numeric (10)

See list of
Required.
codes posted @
www.ferc.gov

Any number
between 1 and
2,147,483,648

Conditional.
Assigned and provided by the Tariff Submitter.
This is not applicable to all Type of Filings.
Where it is used, it must refer to a previous Tariff
Filing, and the value should be that previous
Tariff Filing's "filing_id" value.
An example might be the subject Tariff Filing is a
compliance (or withdrawal) filing and the
previous, applicable Tariff Filing to which it
pertains must be identified in this field.

Validation e-mail

validation_email

The e-mail address provided by the Tariff
Submitter for notification of whether the
Tariff Filing meets the technical
requirements such that it can be passed
on to the OSEC for further processing.

Payment
Confirmation Code

pay_confirm_code

The Accession Number for the associated Alphanumeric (15)
fee that has been previously submitted via
FERC Online’s www.pay.gov, as
applicable.

Version: November 14, 2016

Alphanumeric
(100)

Free form text

Required.

FERC
Accession
Number in
nnnnnnnn-nnnn
format

Conditional based on the Type of Filing.
Required if payment is required by the
regulations.
Provided by the Tariff Submitter.

Implementation Guide for Electronic Tariff Filing

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Usage
Field Format

Responsibility

Business Name

Element Name

Definition of Data Element

(length)

Valid Values

Conditions

(1)

(2)

(3)

(4)

(5)

(6)

Suspension Motion suspend_motion

Version: November 14, 2016

An indication of whether or not the Tariff
Character (1)
Records should automatically go into effect
at the end of the applicable suspension
period.

"Y" or "N"

Conditional based off of Type of Filing.
Provided by the Tariff Submitter.

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18

Attachment Data
This defines data for each supporting / attached document that is either (1) being provided with the Tariff Filing or (2) for which a waiver is
requested.
Usage
Field Format

Responsibility

Business Name

Element Name

Definition of Data Element

(length)

Valid Values

Conditions

(1)

(2)

(3)

(4)

(5)

(6)

Attachment
Reference Code

att_ref_code

The FERC assigned reference code for
each attachment type.

Numeric (10)

See list of
Required.
codes posted @ Provided by the Tariff Submitter.
www.ferc.gov
If the attachment pertains to a specific document
defined for the Type of Filing, the appropriate
document reference code must be used.
Note: The code may be different for each Type
of Filing.

Attachment
Description

att_desc

The title given to the attachment submitted Alphanumeric (80) Free form text.
by the Tariff Submitter.

Attachment Waiver att_waiver_request An indication of whether or not the Tariff
Requested
Submitter is requesting a waiver for
submission of the attachment specified as
required by the Attachment Reference
Code.

Character (1)

Attachment
Document

Binary (50 MB)

att_binary_data

This is the actual document content.

"Y" - waiver is
requested
"N" or " " waiver not
requested

Binary Base64
bit encoded file
content

Required.
For attachments that are pre-defined by FERC's
regulations, the description will be the FERC predefined description. For other attachments that
are added by the Tariff Submitter, the description
can be any value desired. These descriptions will
be displayed in eLibrary as assigned and
provided by the Tariff Submitter.
Conditional on the Type of Filing – required for
those attachments that are required by
regulations.
Assigned and provided by the Tariff Submitter.
For each document that is requested to be
waived, the Attachment Reference Code (above)
is provided, and a value of "Y" is entered here. If
an actual document is being provided, this value
should be "N" or “ “.
Conditional on the Type of Filings. Required if
Attachment Document is required by regulation
and waiver of such is not requested in the field
“Attachment Waiver Requested.”
Provided by the Tariff Submitter.

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Usage
Field Format

Responsibility

Business Name

Element Name

Definition of Data Element

(length)

Valid Values

Conditions

(1)

(2)

(3)

(4)

(5)

(6)

Attachment
Document File
Name

att_filename

The complete file name, including the
Alphanumeric (60)
extension, assigned by the Tariff Submitter
of the Attachment Document being
attached.

Free form text.

If the Attachment Waiver Requested is "Y",
Attachment Document File Name is not required.
Must not
include ? / * \ " ' Assigned and provided by the Tariff Submitter if
not otherwise pre-defined by FERC's regulations
> or <.
or instructions.
This file name will be used to identify the
document and the extension will be used for
retrieval purposes.
Valid file names cannot include special
characters such as: ? / * \ " ' > <

Attachment
Content Type
Code

att_content_type_c The numeric code representing the
ode
software format of the specific Attachment
Document.

Attachment
Security Level

att_security_level

Numeric (10)

The level of security requested for the
Character (1)
specific attached document corresponding
to the applicable Attachment Document.

See list of
Conditional, required when the Attachment
codes posted @ Document is provided.
www.ferc.gov
"P" - Public
"M" - Privileged
"X" - Critical
Energy
Infrastructure
Information
See list of
codes posted @
www.ferc.gov

Version: November 14, 2016

Conditional based on Type of Filing. Required
when the Attachment Document is provided.
Certain Attachment Documents are required to
be Public.
Assigned and provided by the Tariff Submitter.

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Tariff Record Content Data
This provides the data for each Tariff Record.

Business Name
(1)

Element Name
(2)

Definition of Data Element
(3)

Field Format
(length)
(4)

Valid Values
(5)

Usage
Responsibility
Conditions
(6)

Tariff Record
Identifier

record_id

An identifier for the Tariff Record within a
given database that will not change as a
result of revisions to the content of the
Tariff Record (with same or different
effective dates). No two different Tariff
Records in the same database may have
the same Tariff Record Identifier.

Option Code

option_code

An identifier that designates the alternative Character (1)
Tariff Record option being submitted. An
identifier that designates the primary Tariff
Record as “A” and designates all
alternative Tariff Record options being
submitted, if any, sequentially in alphabetic
order.

Tariff Record Title

record_title

The name of the Tariff Record contents.

Alphanumeric (60) Free form text.

Required, if Tariff Record is a first-level Parent or
in a Whole Document Format.
Optional in other cases.
Assigned by the Tariff Submitter.
This field may be used in a database generated
Table of Contents.

Record Content
Description

record_content_de
sc

Textual description of the Tariff Record.

Alphanumeric (25) Free form text.

Required.
Assigned by the Tariff Submitter.
This field may be used in a database generated
Table of Contents.

Version: November 14, 2016

Numeric (10)

Any number
between 1 and
2,147,483,648

Required.
Assigned by the Tariff Submitter.
Each Tariff Record in the database has an
associated Tariff Record Identifier number that
does not change with each revision within a given
database.
The Tariff Record Identifier is not used for
collation and does not have to be assigned
sequentially.

"A" thru "Z"
allowed.

Required.
Provided by the Tariff Submitter.
Default (no more than one option is provided) is
“A”.

Implementation Guide for Electronic Tariff Filing

Business Name
(1)
Record Version
Number

Element Name
(2)
record_version_nu
m

Definition of Data Element
(3)
A representation of the version
(designation) of the Tariff Record.

21

Field Format
(length)
(4)

Usage
Responsibility
Conditions
(6)

Valid Values
(5)

Alphanumeric (10) x.y.z
x = revision
number
y = substitute
number

Conditional based on Type of Filing.
This information is not used to determine actual
status of a Tariff Record. It is not used in any
automated fashion other than display (possibly in
the table of contents). This data is provided for
ease of business and FERC referencing only.

z = “squeezed”
number
Record Narrative
Name

record_narrative_n An additional narrative description of the
ame
Tariff Record.

Tariff Record
Collation Value

collation_value

Tariff Record
Parent Identifier

record_parent_id

A value that will determine the sort order in Numeric (25)
which the Tariff Records are merged.

Provides the hierarchical structure to
identify the higher-level part of the
database to which this Tariff Record
belongs.

Tariff Record
proposed_effective The proposed effective date for the
specified Tariff Record.
Proposed Effective _date
Date

Version: November 14, 2016

Alphanumeric
(254)

Numeric (10)

Date (10)

Free form text

Optional.

Any number
between 1 and
2,147,483,648

Required.

Any number
between 0 and
2,147,483,648

Required.

YYYY-MM-DD

Required.
Assigned by the Tariff Submitter.

Assigned by the Tariff Submitter.

Assigned by the Tariff Submitter. If the Tariff
Submitter chooses not to use the functionality of
this field, they must still populate the field with “0”.
Otherwise, the value must be a valid Tariff
Record Identifier.

Implementation Guide for Electronic Tariff Filing

Business Name
(1)

Element Name
(2)

Definition of Data Element
(3)

22

Field Format
(length)
(4)

Record Effective
Priority Order

priority_order

A positive integer that directs which of
Numeric (10)
multiple changes of a given Tariff Record
(the same Tariff Record Identifier)
proposed to go into effect on the same
day, will take precedence, i.e., the Tariff
Record with the highest numeric value will
supersede any other Tariff Records with
the same Record Identifier also proposed
to be effective for that day.

Record Content
Type Code

record_content_typ The version of the software used to create Numeric (10)
e_code
the specific Tariff Record.

Record Binary Data record_binary_data The actual Tariff Record content.

Record Plain Text

record_plain_text

Record Change
Type

record_change_typ A description of the type of change being
e
requested.

Version: November 14, 2016

Binary (10 MB)

The plain text version of the content of the Alphanumeric (10
Record Binary Data. Formatting and other MB)
binary values are stripped from this
content.

Valid Values
(5)
Any number
between 1 and
2,147,483,648

Usage
Responsibility
Conditions
(6)
Required.
Assigned by the Tariff Submitter.
Default value should allow for priority values
below and above the Tariff Record of a specific
Tariff Record Proposed Effective Date initial
value (for example: 500). The value must be
unique for a specific Tariff Record for a specific
Tariff Record Proposed Effective Date.
When the current database is assembled for a
particular effective date and there are multiple
Tariff Records with the same Record Identifier
and the same effective date, the approved Tariff
Record for that effective date with the highest
Record Effective Priority Order number will be the
effective Tariff Record.

See list of
Conditional based on Type of Filing and/or
codes posted @ structure of database.
www.ferc.gov
Provided by the Tariff Submitter.
Binary Base64
bit encoded file
content

Conditional based on Type of Filing and/or
structure of database.
Provided by the Tariff Submitter.

Free form text

Conditional based on Type of Filing and/or
structure of database.
Provided by the Tariff Submitter.

Alphanumeric (15) See Code
Values
Dictionary

Required.
Assigned by the Tariff Submitter. Used to identify
the appropriate Tariff Record maintenance action.
Some Type of Filings restrict the choice of
Record Change Types.

Implementation Guide for Electronic Tariff Filing

Business Name
(1)
Associated Filing
Identifier

Element Name
(2)

Definition of Data Element
(3)

23

Field Format
(length)
(4)

associated_filing_id The Tariff Filing Identifier associated with a Numeric (10)
previously filed Tariff Record which the
subject Tariff Record replaces.

Valid Values
(5)
Number
between 1 and
2,147,483,648
used by the
Tariff Submitter
in a previous
Tariff Filing

Conditional.

Numeric (10)

Number
between 1 and
2,147,483,648
used by the
Tariff Submitter
for the targeted
Tariff Record
Identifier

Conditional.
Assigned by the Tariff Submitter.
This is not applicable to all Type of Filings.
Where it is used, it must refer to a Tariff Record
Identifier in the associated filing.

associated_option_ An identifier that designates the alternative Character (1)
code
associated record option of a previously
filed Tariff Record.

"A" thru "Z"
used by the
Tariff Submitter
for the targeted
Tariff Record
Identifier

Conditional.
Assigned by the Tariff Submitter.
Where it is used, the value should be the
applicable Option Code value for the Associated
Record Identifier.

Note: This is used in conjunction with the
Associated Record Identifier and the
Associated Option Code (below).
Associated Record associated_record_ This is used to associate the specific
Identifier
id
content with a previously filed Tariff
Record. For example, withdrawal Tariff
Filings must identify the content being
requested to be withdrawn.
Note: This is used in conjunction with the
Associated Filing Identifier (above)
and the Associated Option Code
(below).
Associated Option
Code

Usage
Responsibility
Conditions
(6)

Note: This is used in conjunction with the
Associated Filing Identifier and the
Associated Record Identifier (above).

Version: November 14, 2016

Assigned by the Tariff Submitter.
This is not applicable to all Type of Filings.
Where the Type of Filings permits or requires its
use, it must refer to a previous Tariff Filing, and
the value should be that previous Tariff Filing's
Filing Identifier.

Implementation Guide for Electronic Tariff Filing

24

Code Values Dictionaries and FERC Reference Tables
Certain data elements need to be populated with standardized responses (code values). Some
of these data elements lend themselves to simple code value tables as provided below. For
others, FERC will provide reference tables in a downloadable CSV file. After the following data
element code values tables is an extensive explanation of the FERC reference tables.
Data Element:

Attachment Waiver Requested

Code Value

Code Value Description

N

No, a waiver of the attachment is not being requested.

Y

Yes, a waiver of the attachment is being requested.

Data Element:

Option Code

Code Value
A
B, C, through Z

Data Element:

Code Value Description
Default for the primary Tariff Record.
Subsequent codes used for alternatives and must be provided in alphabetical
order.

Record Change Type - (code values is case sensitive)

Code Value

Code Value Description

CANCEL

Used to cancel a Tariff Record Identifier.

CHANGE

Used to change an existing Tariff Record.

NEW

Used to create a new Tariff Record Identifier.

PRO FORMA

Used to submit a Tariff Record proposal without invoking statutory processing
timelines.

WITHDRAW

Used to withdraw a pending or suspended Tariff Record.

Data Element:

Suspension Motion

Code Value

Code Value Description

N

No, the filing should not become effective without a separate filing to request
such.

Y

Yes, the Tariff Record(s) should go into effect at the end of the suspension
period.

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25

FERC Reference Tables Provided in Downloadable Files
FERC will provide reference tables in downloadable files for the remaining data elements which
have standardized code values, as well as to provide information to assist in the development of
a Tariff Submitter’s document management system and the creation of a Tariff Filing. The
downloadable files will contain the appropriate codes to be used to populate the identified XML
data elements (schema) and/or contain data that can be used to assist in error processing,
provide FERC validation information and/or FERC business rules used to process the Tariff
Filing.
This section is composed of three parts:
(1)
A list of the FERC File Downloads and their contents;
(2)
The Format of the FERC File Download Files; and
(3) A description of the data elements contained in the FERC File Downloads

(1)

List of FERC File Downloads

The following is a list of the downloadable files that FERC will post on its website, located at
www.ferc.gov. The files listed will be available in CSV and may be provided in PDF formats.
•
•
•
•
•
•
(2)

Type of Filing (filing_type) – code values and rules of use
Attachment Reference Code (att_ref_code) – code values and rules of use
Attachment Content Type Code (att_content_type_code) – code values
Attachment Security Level (att_security_level) – code values
Record Content Type Code (record_content_type_code) – code values
Validation error codes provided by FERC.

Format of the FERC File Downloads

The downloadable files posted on the FERC website will be formatted in CSV. The first row of
the file will be the title of each of the columns and will determine the order in which the
corresponding data is to appear in all subsequent rows. The following are the CSV file format
specifications:
•
•
•
•
•

Rows are separated by a carriage return/line feed (CRLF).
Fields are separated by commas.
When a field contains a comma, the field will be enclosed by double-quotes.
When numeric data contains decimal precision, the decimal point will be included
within the field.
When a field contains no data, the empty field will contain two delimiters next to
each other. Note that there will be no blank spaces between the delimiters.

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Implementation Guide for Electronic Tariff Filing
(3)

26

Description of the Data Elements contained in the FERC File Downloads

FERC’s Tariff Filing requirements are the function of many statutory, regulatory and business
processes. A Tariff Filing must satisfy many rules simply to be considered a filing acceptable for
processing by the FERC. How FERC maintains the contents of Tariff Filings is a function of
these statutory, regulatory and business rules, plus its own findings with regard to the merits of
the Tariff Submitter’s proposal(s). FERC has created software for internal purposes of
automating the Tariff Filing review process and much of the eTariff maintenance process. It is
in the interest of the FERC that Tariff Submitters create electronic Tariff Filings that are
compatible with FERC’s automated Tariff Filing and eTariff maintenance processes. For that
reason, FERC provides the public information on additional data elements that it uses as part of
its processes. This information may be used by Tariff Submitter’s document management
system to add functionality to the processes and to improve accuracy of the Tariff Filings.
FERC will not review or certify any Tariff Submitter’s document management system.
Following is a description of each of the downloadable files and the data contained in such files
(both eTariff XML data elements and non-eTariff data elements used by FERC). The names of
the columns that will be contained in the downloadable files are reflected below and are either
shown in bold text (XML schema data elements) or in italics (non-XML schema data elements).
•

Type of Filing (filing_type) - This file contains seventeen columns:
1. filing_type – The values are used to populate the filing_type XML data element for the
subject Tariff Filing. The statutes, regulations and business rules provide for many
different filing types. Every Type of Filing has a unique code that is randomly
generated by FERC. It is used to direct the software to a set of data elements that
describe that filing type.
2. description – Description of the filing_type.
description for each Type of Filing Code.

In this column FERC will provide its

3. prog_code: The “program code” refers to the different FERC Tariff Programs. As of
January 2008, FERC has divided the various Type of Filings into five programs which
are reflected by the six values below. FERC will allow the Tariff Submitter to determine
which Type of Filing Codes are relevant based on its FERC Tariff Programs. Within
the five programs are dozens of different Type of Filings. The values in this column are
defined below:
E = Federal Power Act Electric (Traditional Cost of Service and Market Based
Rates) Public Utilities
F = Power Administrations
G = NGA Gas Pipelines
K = NGPA 311 Gas Pipelines
M = Federal Power Act Electric (Market Based Rate) Public Utilities
O= Oil Pipelines
FERC assigns one of the above program codes to a Tariff Submitter at the time the
Tariff Submitter registers with FERC as part of the company registration process. The
Tariff Submitter can only make Tariff Filings with one of the Type of Filing Codes that
are under the same program code as the Tariff Submitter.

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Implementation Guide for Electronic Tariff Filing
Note:

27

The program code of “M” is a subset of the “E” program code unique for
FPA Tariff Submitters that only sell power at Market Based Rates. Tariff
Submitters with “E” and “M” program codes will need to change their
program code through the FERC company registration process if it
requires access to Type of Filing Codes not available in its program.

4. new_type – This column will indicate either yes (Y) or no (N). This reflects a type of
Baseline category Type of Filing that requires both the creation of a new Company
Identifier and a new Tariff Identifier. Such filings follow the business process rules of
Normal/Statutory type of filing category. A more detailed explanation of the broad
category of Baseline is provided below.
5. refiled_type – This column will indicate either yes (Y) or no (N). This reflects a type of
Baseline category Type of Filing wherein the Tariff Submitter already has a pre-existing
database or collection of paper tariffs, rate schedules, or service agreements and is
requesting a new Tariff Identifier. Such filings follow the business process rules of
Compliance type of filing category. A more detailed explanation of the broad category
of Baseline is provided below.
6. compliance_type – This column will indicate either yes (Y) or no (N). This reflects a
Type of Filing more fully explained below for the broad category of Compliance type.
7. amendment_type – This column will indicate either yes (Y) or no (N). This reflects a
Type of Filing more fully explained below for the broad category of Amendment type.
8. motion_type – This column will indicate either yes (Y) or no (N). This reflects a Type of
Filing more fully explained below for the broad category of Motion type.
9. withdraw_type – This column will indicate either yes (Y) or no (N). This reflects a Type
of Filing more fully explained below for the broad category of Withdraw type.
10. report_type – This column will indicate either yes (Y) or no (N). This reflects a Type of
Filing more fully explained below for the broad category of Report type.
11. cancellation_type – This column will indicate either yes (Y) or no (N). This reflects a
Type of Filing more fully explained below for the broad category of Cancellation type.
12. suspend_motion_response – This column will indicate either yes (Y) or no (N). FERC
may suspend certain Type of Filings. For some programs, the Tariff Submitter is
required to inform FERC whether or not it is submitting a motion to place suspended
Tariff Records into effect at the end of the suspension period. The download file will
indicate the Type of Filings requiring such a data element be populated by the Tariff
Submitter.
13. status_change_timeout – Many Type of Filings must be acted upon by FERC by a
certain number of days from the date of the Tariff Filing. This data element shows the
number of days from the date of the filing before the FERC internal system will
automatically change the status in the absence of a FERC order.
14. fee_required - This column will indicate either yes (Y) or no (N). If yes (Y), then this
Type of Filing requires a filing fee be made with the Commission.

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28

15. active_date – This column will indicate the effective date of the other data elements on
the row.
16. inactive_date – This column will indicate the retirement date of the other data elements
on the row. If there is no known retirement date, the date of 12/31/9998 will appear.
17. citation – This column provides the corresponding Citation to FERC regulation. This is
a text field that provides the reader with additional information as to the source of the
requirement.

Explanation of Type of Filing Categories:
Different Type of Filings have different business processes as required by statute,
regulation or business practice. FERC breaks down the dozens of different Type of
Filings into eight broad categories that have similar business processes. The eight
broad categories are explained below however, not all of them have individual columns
in the download file.
The eight broad categories of Type of Filings are defined by FERC as:
 Baseline - This category is used for a Type of Filing that requires a new Tariff
Identifier. Every Tariff Submitter establishing a new Tariff Identifier must
start with a Baseline filing. However, the automated processing is different
depending on whether the requested action is “New” or “Refiled” as more
fully explained in the description above for the columns “new_type” and
“refiled_type”:
•

Normal/Statutory - This category is used for a Type of Filing wherein the Tariff
Submitter is the proponent of the change(s) in a tariff, rate schedule, or
service agreement. This business process rule will be the most commonly
used by Tariff Submitters. FERC has rules for some programs, such as
when a Type of Filing is appropriate relative to various indices, such as the
status of a Tariff Filing or Tariff Identifier. Statutory, regulatory and
business rules apply to the status of a proposed change(s) in a tariff, rate
schedule, or service agreement. Many of these rules are automated to
change the status conditions in the appropriate circumstances. A Type of
Filing is a "normal" type if the data in the columns on the download file for
all category types (motion_type, report_type, amendment_type, etc.) are
set to "N".

•

Compliance - This category is used for a Type of Filing wherein the Tariff
Submitter proposes to comply with a FERC order. There is no automated
rule to change the status of the Tariff Filing. These status changes will
require FERC action.

•

Amendment - This category is used for Type of Filings wherein the Tariff
Submitter proposes to change a pending Tariff Filing prior to FERC or
business process rule action on a Normal/Statutory Type of Filing. A Tariff
Submitter cannot amend a filing that FERC has acted upon either by order
or by rule of law. Amendment Type of Filings modify the timing of

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automated action on the associated Normal/Statutory or Amendment Type
of Filing. Amendments can be infinitely associated with each other with the
same result of modifying the timing of automated action on the associated
Normal/Statutory Type of Filing and subordinates it to the Amendment Type
of Filing.
•

Motion - This category of Type of Filing can only be associated with Tariff
Records whose status condition in the FERC eTariff database is
“suspended”. The only action that a filing in this category can do is to
change the Proposed Effective Date of the Tariff Record that is
“suspended”. Any change in the tariff, rate schedule, or service agreement
is ignored. If a Tariff Submitter wishes to change both the status of
suspended Tariff Record and tariff, rate schedule, or service agreement, it
must file a “Compliance” Type of Filing.

•

Withdraw - This category of Type of Filing can only be associated with Tariff
Records that are (depending on the program) in the FERC eTariff database
in a “pending”, “conditional” or “suspended” status condition. Any change in
the tariff, rate schedule, or service agreement is ignored. This business
process rule may (depending on the program) automatically withdraw the
targeted Tariff Record and change the formerly “superseded” Tariff Records
to “effective.” Therefore, no additional Tariff Filing or Tariff Records are
required to reinstate the superseded Tariff Record.
Note: The Withdraw category of Type of Filing should not be confused with
the Record Change Type of WITHDRAW. The Withdraw category of
Type of Filing acts upon the associated filing as a whole, whereas the
WITHDRAW Record Change Type acts upon the associated tariff
record.

•

•

Report - This category of Type of Filing contains no Tariff Record information.
It can only be used to supplement the record of the proceeding. Basically,
the Report Type of Filing is meant to provide Tariff Submitters a means to
make complex filings with FERC in an established proceeding as an
alternative to FERC’s eFiling website portal for non-Tariff Filings.

•

Cancellation - This category of Type of Filing is used by the Tariff Submitter to
terminate a Tariff Identifier. Once a Tariff Identifier is cancelled, only
Compliance Type of Filings with a Proposed Effective Date before the
effective date of the cancelled Tariff Record may be filed using the
cancelled Tariff Identifier.

Attachment Reference Code (att_ref_code) - This file contains seven columns:
1.

filing_type – This column relates the Type of Filing with the available selection of
attachments.

2.

att_ref_code – This column is used to populate the att_ref_code XML data element
field for each attachment.

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3.

att_desc – This column is used to populate the att_desc XML data element field for
each attachment.

4.

citations – This column provides the corresponding Citation to FERC regulation. This
is simply a text field that provides the reader with additional information as to the
source of the requirement.

5.

is_required – This column will indicate either yes (Y) or no (N). Certain documents are
required by either regulation or business rule for the Tariff Filing to be considered
complete enough for the OSEC to accept for filing. For each Type of Filing Code, the
attachments expected with each filing are identified, and for each attachment the
coding as to whether the attachment is required by the OSEC as a minimal condition is
provided.

6.

can_waive - This column will indicate either yes (Y) or no (N). Some attachments may
be required, but FERC may permit the Tariff Submitter to request that the requirement
be waived. FERC will post whether a required attachment may be waived.

7.

req_access_lvl – This column indicates the required security level on a file as indicated
in the att_security_level download file. A blank indicates no required security level.
The values are defined below:
P = Public
M = Privileged
X = Critical Energy Infrastructure Information

Attachment Content Type Code (att_content_type_code) - This file contains five columns:
1.

att_content_type_code - The values are used to populate the att_content_type_code
XML data element for each attachment.

2. description – The description of the electronic format represented by the code.
3.
4.

file_extension – This column contains the electronic format extensions.
active_date – This column will indicate the effective date of the other data elements on

the row.
5.

inactive_date – This column will indicate the retirement date of the other data elements

on the row. If there is no known retirement date, the date of 12/31/9998 will appear.

•

Attachment Security Level (att_security_level) - This file contains four columns:
1.

att_security_level – The values are used to populate the att_security_level field for
each attachment.

2.

description - Description of the FERC security level associated with the
att_security_level. Note that every attached document must have a populated
att_security_level. FERC will not presume any default document security level.

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3. active_date – This column will indicate the effective date of the other data elements on
the row.
4. inactive_date – This column will indicate the retirement date of the other data elements
on the row. If there is no known retirement date, the date of 12/31/9998 will appear.
•

•

Record Content Type Code (record_content_type_code) - This file contains two columns:
1.

record_content_type_code – The values
record_content_type_code field for each record.

are

2.

description - Describes the record_content_type_code.

used

to

populate

Validation Error Codes (validation_error_code.csv) - This file contains two columns:
1.

error_code – The values for the identified error.

2.

description - Describes the error.

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Electronic Delivery Specifications
•

High-level Summary

The following section defines the technical details and processes for computer-tocomputer exchange of an XML file between a Tariff Submitter and FERC for electronicTariff Filings. It also defines eFiling authentication, eTariff portal security, and
information on error / messages, security and maintenance. It does not provide
information related to developing a Tariff Submitter’s document management system as
FERC is not providing a system to manage the Tariff Submitter’s tariffs, rate schedules,
or service agreements. The Tariff Submitter can either purchase a third party software
system, or design and develop its own system (manual or automated) to maintain its
tariffs, rate schedules, or service agreements. The Tariff Submitter will provide an XML
formatted eTariff filing in accordance with the eTariff standards and other FERC
requirements.
The Tariff Submitter will not have direct access to the FERC eTariff database to add,
change or delete records. The Tariff Submitter will only be able to maintain its data in
the FERC eTariff database via data sent through the eTariff filing process.
The following process describes the electronic Tariff Filings that must be filed through
the FERC’s eFiling web page located at www.ferc.gov.
•

Format of Upload Data

The eFiling portal for eTariff filing packages assumes the Tariff Submitter has already
produced an XML file that contains both data tags and embedded data per the business
specifications provided and has been packaged as a zip file. There are no restrictions
on the file name other than “normal” file naming conventions (i.e., a file name should
contain no periods except the period preceding the file extension and no backslashes),
the total character length must be 64 characters or less, and must have a “.ZIP”
extension.
•

Login/authentication Requirements
eRegistration:
In order to submit a Tariff Filing through the eTariff portal, the User must be
eRegistered with FERC. The eRegistration process will allow the User to login to
FERC’s eFiling portal. The instructions on how a User may become eRegistered are
located at www.ferc.gov.

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eFiling Requirements:
The FERC’s eFiling Reference Guide located at www.ferc.gov provides a step-bystep set of instructions and expected results for the eFiling process.
Company Registration Requirements:
To log into FERC’s eTariff portal, the User will be required to have a Company
Identifier. This Company Identifier is unique for each company filing tariffs, rate
schedules, or service agreements with FERC. All Users will enter the same
Company Identifier for a given company. Instructions on how to obtain a Company
Identifier are located at FERC’s Online Company Registration application, located at
www.ferc.gov. Note: The eTariff Company Identifier should not be confused with
the data element Company Identifier contained in the data dictionary.
•

Minimum Technical Capabilities of Browser Clients

FERC’s eFiling portal is compatible with most common internet browsers, but is
optimized for use with Microsoft® Internet Explorer 9.
•

Error Codes and Handling

Error codes that can occur during the upload of the eTariff package on the FERC eFiling
portal will be provided as described in the eFiling documentation, located at
www.ferc.gov.
The e-mail that results from the eTariff verification process will use specific error
codes/descriptions. The error codes provided within the e-mail can be decoded with the
FERC-published code table located at www.ferc.gov. This table can be downloaded in
CSV format and may be available in PDF format.
If the XML file is malformed and cannot be read, to the extent OSEC is able to identify
the resulting error messages, the error messages will be provided to the Tariff Submitter
as part of the OSEC Rejection e-mail. The Tariff Submitter is responsible for
researching the nature of the XML error messages at locations such as www.w3.org
(i.e.: http://validator.w3.org/docs/errors.html).
•

Security Specifications

Tariff Submitters are responsible for security of all data contained in their filing that
resides on their internal systems. The Company Identifier is public information.
Electronic transfer of the ZIP file is via the FERC eFiling portal using secure login (from
eRegistration) and HTTPS for User interaction, and data transfer using a web browser.
Refer to FERC eFiling specifications for minimal requirements of browsers using FERC
web pages located at www.ferc.gov.

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Data security at FERC is the responsibility of FERC.
•

Testing Guidelines

FERC will provide a facility/function that will receive an eTariff XML filing package and
verify it can be opened and parsed, and, if the appropriate data is provided, it will
validate data content against production data. This facility will be available for use at
any time. Information on how to access and use this testing facility is available at
www.ferc.gov.
•

Maintenance

The eTariff XML schema and associated code definition and downloadable CSV files
will be maintained on the FERC website. Significant changes to any of these items will
follow normal FERC notice/comment process. This process will also indicate the
effective date of the change, and whether there will be a transition period.
Revisions to the eTariff XML schema code definition files will be posted in downloadable
XSD and PDF formats located at www.ferc.gov. In the event of a discrepancy between
the PDF and XSD files, the XSD file shall take precedence.
Revised code definition files will be posted in downloadable CSV file and may be
available in a PDF file on FERC’s website located at www.ferc.gov.
FERC will not certify or will not support software that Tariff Submitters may develop or
purchase. Owners of these software packages are responsible for their maintenance
and ensuring that any required eTariff XML schema and/or code revisions posted by
FERC are properly recognized by such software.

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XML Schema Version 1
Set forth below is Version 1 of the XML Schema that must be used to submit a Tariff
Filing through FERC’s eFiling / eTariff Portal.









































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Note:

The XML Schema definition language (XSD) defines four attributes for use in XML
instance documents, indicated by the http://www.w3.org/2001/XMLSchema-instance
namespace.
Information regarding these four attributes is located at
http://msdn2.microsoft.com/en-us/library/ms256207.aspx
and
http://www.w3.org/TR/xmlschema-1/. The eTariff specifications contained in this
document utilize the nil="true" attribute to indicate an empty (null) numeric element. It
has been determined that some XML software tools do not support the nil=”true"
attribute. The software developer should thoroughly investigate the capabilities of their
development tool sets to ensure that they support the nil=”true” attribute.

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Appendix

Instruction Manual for Electronic Filing of Part 154 Rate Filings

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Instruction Manual for Electronic Filing of Part 154 Rate Filings

TABLE OF CONTENTS

Contents
GENERAL INFORMATION ................................................................................................................ 2
I.
GENERAL INSTRUCTIONS ................................................................................................... 3
II. ELECTRONIC FILING FORMAT ......................................................................................... 5
Filing in TAB Delimited Format................................................................................... 7
III. SPECIFIC INSTRUCTIONS ............................................................................................. 17
COMPOSITION OF SCHEDULES FOR MAJOR RATE CHANGES. ..................................... 17
COMPOSITION OF SCHEDULES FOR MINOR RATE CHANGES. ..................................... 36
IV. GENERIC TEMPLATE .......................................................................................................... 40
V. TEMPLATES APPLICABLE TO SPECIFIC STATEMENTS AND SCHEDULES ............ 43
VI. SCHEDULES G-1, G-2, AND G-3 INSTRUCTIONS ............................................... 128
VII. RATE FILINGS - SAMPLE TAB DELIMITED FILE ........................................... 131
APPENDIX A .................................................................................................................................. 132

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GENERAL INFORMATION
Purpose
Under the authority of the Natural Gas Act (15 USC 717), the
Federal Energy Regulatory Commission (the Commission)
promulgated 18 CFR § 154.4(a). Section 154.4(a) requires that
all filings made in proceedings initiated under this part must
be made electronically. These instructions provide information
on the material filed in electronic form.
Who Must Submit
Each natural gas company, as defined in the Natural Gas Act,
filing for a change in rates pursuant to subpart D of Part 154
of the Commission's regulations.
What and Where to Submit
All tariff filings must be submitted using eTariff.
Instructions for using eTariff can be found on the Commission’s
website http://www.ferc.gov .
When to Submit
All proposed changes in tariffs, contracts, or any parts thereof
must be filed with the Commission consistent with the notice
requirements of 18 CFR § 154.207
Public Reporting Burden
The public reporting burden for the FERC-545 and FERC-546 is
estimated to average 130.37 hours per response and 195 hours per
response respectively, including the time for reviewing
instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the
collection of information. Send comments regarding these burden
estimates or any aspect of these information collections,
including suggestions for reducing this burden, to
[email protected], or to the Federal Energy Regulatory
Commission, 888 First Street, NE, Washington DC 20426
(Attention: CIO Information Clearance Officer). Comments should
also be sent 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) at [email protected]. No person shall be
Instruction Manual for Electronic Filing of Part 154 Rate Filings

2

subject to any penalty if any collection of information does not
display a valid control number (44 U.S.C. § 3512 (a)).

I. GENERAL INSTRUCTIONS
Submission of spreadsheets in native file format is preferred
for Statements A through M, including related schedules.
Statements O and P may use any electronic format that renders
text, graphics, spreadsheets or data bases that the Commission
accepts (the list of FERC Acceptable File Formats is available
on www.ferc.gov).
1.

The statements, schedules, workpapers, and supporting
data listed in subpart D of Part 154 of the Commission's
regulations must be reported electronically according to
these instructions. Generally, the information is
ordered in columns and rows, it should be filed in a
spreadsheet format.
The electronic filing requirement is not limited to a
company's initial filing under subpart D. All tariff and
report filings pursuant to Part 154 must be filed
electronically, including when moving suspended rates into
effect, must be submitted electronically consistent with
the requirement of § 154.4 of the Commission’s
regulations.

2.

3.

All spreadsheet "pages" with the same columnar headings
should be saved together in a single file. However, a
filing company may save individual pages in separate
files at the company's election.
The file naming convention should follow the instructions
for the Attachment Document File Name data element. Those
instructions are available in the Guide for Electronic
Filing of Parts 35, 154, 284, 300, and 341 Tariff Filings’
data dictionary, available on www.ferc.gov.
The file extension should indicate the format of the file.
A tab-delimited file must contain the extension TAB. An
ASCII file must contain the extension ASC. Files submitted
in the proprietary format of the software used to create the
file must contain the extension commonly associated with the
software. For example, a file created in EXCEL would have a
file extension of XLS.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

3

4.

Report data as directed in subpart D of Part 154.

5.

All fields must adhere to the following conventions
for coding data on the electronic filing:

5.

A.

Numeric items do not require leading zeros,
unless otherwise noted. Use a single "0" to
report a zero value.

B.

Indicate negative amounts with a "-" sign preceding
the first nonzero digit reported or with parentheses
encompassing the number. Avoid using parentheses to
enclose a number in a text field, such as in a column
heading for column identification, (1), (2), (3),
etc.

C.

Do not include units (Dth) in reporting any numeric
value. Include units in the title, in a column
designated for that purpose, in the row description,
or column heading as demonstrated in the section
entitled "Templates Applicable to Specific Statements
and Schedules." It is preferable to exclude
quotation marks (") when reporting data, unless they
are necessary under the rules of grammar. Do not use
commas or units ($, Dth) when reporting any numeric
value on Statements G-1, G-2, or G-3. Include units
in the title or column headings.

For ASCII data, whether delimited or not, the pipeline
must use the standard ASCII character set. There are a
few symbols which are commonly available in commercial
software which are not included in the standard ASCII
character set. A few are listed below:
Character Description
¢
!
¶
§
©
®
TM
½,¼

cent
bullet
paragraph
section
copyright
registered trademark
trademark
common fractions

Where necessary, respondents should spell out the name
of the symbol they would otherwise use.
When saving a file into ASCII representation, be aware
that all special coding will be lost. Shading,
Instruction Manual for Electronic Filing of Part 154 Rate Filings

4

underlining, bolding, text colors and other formatting
characteristics are lost in the transition. Prepare your
files with this in mind.
6.

Source of Codes.

The abbreviations for the schedule and statement names to be
used in the file name are contained in Appendix A.

II. ELECTRONIC FILING FORMAT
Submission of spreadsheets in native file format is preferred
for Statements A through M, including related schedules. The
statements’ and schedules’ organizational format must be
consistent with the templates specified in these instructions
under "Templates Applicable to Specific Statements and
Schedules." Statements O and P may use any electronic format
that renders text, graphics, spreadsheets or data bases that the
Commission accepts (the list of FERC Acceptable File Formats is
available on www.ferc.gov).
If spreadsheet format is not available, certain statements and
schedules may be filed in “TAB” delimited format or in flat
ASCII files. The appropriate format to use for each statement
or schedule is listed below. The statements’ and schedules’
organizational format must be consistent with the templates
specified in these instructions under "Templates Applicable to
Specific Statements and Schedules."
If no template is provided, the spreadsheet organization must
meet the general requirements of these instructions but
otherwise may be organized as the pipeline wishes.
The pipeline may include material in its filing which does not
fit within the definitions of the statements and schedules
listed below, for example requests for disposition of the costs
of stranded facilities. In that case, the pipeline must label
the additional material as a statement using a letter not
already in use, for example, Statement R. The format of the
file depends on the content of the additional material. If the
additional material consists of tabular material, the file must
be in spreadsheet or data base format.
If the additional material is narrative text, the file should be
a text file format such as “DOCX” or “PDF”.
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5

If a statement or schedule does not apply, a pipeline may
include a narrative so stating. The narrative should be in a
text file format such as “DOCX” or “PDF”. Use the file name
otherwise applicable to the statement or schedule being omitted.
If a table of contents for the entire filing is included,
provide it in the document named “Transmittal Letter” or a file
named Contents.
This file should be in a text file format such
as “DOCX” or “PDF”.

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6

Filing in TAB Delimited Format
If spreadsheet format is not available, the following filing formats apply to the
statements and schedules named in section 154.312:
Statement Name

Format of File

Statement A,

Cost of Service Summary

Tab-delimited ASCII file

Statement B,

Rate Base and Return Summary

Tab-delimited ASCII file

Schedule B-1,

Accumulated Deferred Income Taxes

Tab-delimited ASCII file

Schedule B-2,

Regulatory Asset and Liability

Tab-delimited ASCII file

Statement C,

Cost of Plant Summary

Tab-delimited ASCII file

Schedule C-1,

Tab-delimited ASCII file

Schedule C-2,

End of Base and Test Period Plant
Functionalized
Work Orders

Schedule C-3,

Storage Data

Tab-delimited ASCII file

Schedule C-4,

Methods and Procedures for Capitalizing
AFUDC

ASCII flat file or tabdelimited file

Schedule C-5,

Gas Plant in Service not used for
Gas Service

Tab-delimited ASCII file

Statement D,

Accumulated Provisions for Depreciation,
Depletion, and Amortization

Tab-delimited ASCII file

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Tab-delimited ASCII file

7

Schedule D-1,

Depreciation Reserve Book Balance Workpaper

Tab-delimited ASCII file

Schedule D-2,

Methods and Procedures for Depreciating,
Depleting, and Amortizing Plant

ASCII flat file or tabdelimited file

Statement E,

Working Capital

Tab-delimited ASCII file

Schedule E-1,

Computation of Cash Working Capital
Adjusting Rate Base

Tab-delimited ASCII file

Schedule E-2,

Materials, Supplies, and Prepayments

Tab-delimited ASCII file

Schedule E-3,

Storage Inputs, Outputs, and Balances

Tab-delimited ASCII file

Statement F-1,

Rate of Return Claimed

ASCII flat file or tabdelimited file

Statement F-2,

Capitalization and Rate of Return

Tab-delimited ASCII file

Statement F-3,

Debt Capital

Tab-delimited ASCII file

Statement F-4,

Preferred Stock Capital

Tab-delimited ASCII file

Statement G,

Revenues, Credits, and Billing Determinants
Summary (filed with initial filing)

Tab-delimited ASCII file

Schedule G-1,

Base Period Revenues

Tab-delimited ASCII file

Schedule G-2,

Adjustment Period Revenues

Tab-delimited ASCII file

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8

Schedule G-3,

Adjustments to Base Period Actual Billing
Determinants

Tab-delimited ASCII file

Schedule G-4,

At-Risk Revenue

Tab-delimited ASCII file

Schedule G-5,

Other Revenues (Accounts 490-495)

Tab-delimited ASCII file

Schedule G-6,

Miscellaneous Revenues
(Penalties, Cash-outs, and Exit Fees)

Tab-delimited ASCII file

Schedules G-1 through G-6 are filed 15 days subsequent to the initial filing
Statement H-1,

Operation and Maintenance Expense

Tab-delimited ASCII file

Schedule H-1(1),
Schedule H-1(1)(a), Labor Costs

Tab-delimited ASCII file

Schedule H-1(1)(b), Materials and Other Charges

Tab-delimited ASCII file

Schedule H-1(1)(c), Quantities Associated with Accounts 810,
811, and 812
Schedule H-1(2),
Schedule H-1(2)(a), Accounts 806, 808.1, 808.2, 809.1, 809.2,
813, 823, and Other Accounts Recording
Fuel Use or Losses

Tab-delimited ASCII file

Tab-delimited ASCII file

Schedule H-1(2)(b), Accounts 913 and 930.1, Advertising Expenses Tab-delimited ASCII file
Schedule H-1(2)(c), Account 921, Office Supplies and Expenses

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Tab-delimited ASCII file

9

Schedule H-1(2)(d), Account 922, Administrative Expenses
Transferred - Credit

Tab-delimited ASCII file

Schedule H-1(2)(e), Account 923, Outside Services Employed

Tab-delimited ASCII file

Schedule H-1(2)(f), Account 926, Employee Pensions and Benefits

Tab-delimited ASCII file

Schedule H-1(2)(g), Account 928, Regulatory Commission Expenses

Tab-delimited ASCII file

Schedule H-1(2)(h), Account 929, Duplicate Charges

Tab-delimited ASCII file

Schedule H-1(2)(i), Account 930.2, Miscellaneous General
Expenses

Tab-delimited ASCII file

Schedule H-1(2)(j), Intercompany and Interdepartmental
Transactions

Tab-delimited ASCII file

Schedule H-1(2)(k), Lease Payments

Tab-delimited ASCII file

Statement H-2,

Depreciation, Depletion, Amortization,
and Negative Salvage Expenses

Tab-delimited ASCII file

Schedule H-2(1),

Depreciable Plant Reconciliation

Tab-delimited ASCII file

Statement H-3,

Income Taxes

Tab-delimited ASCII file

Schedule H-3(1),

State Income Taxes

Native Application
Format*

Schedule H-3(2),

Reconciliation between Book and Tax
Depreciable Plant

Instruction Manual for Electronic Filing of Part 154 Rate Filings

Tab-delimited ASCII file

10

Statement H-4,

Other Taxes

Tab-delimited ASCII file

Schedule H-4,

Tax Adjustments

Tab-delimited ASCII file

Schedule I-1,

Functionalization of Cost of Service

Native Application
Format*

Schedule I-1(a),

Cost of Service by Function of Facility

Native Application
Format*

Schedule I-1(b),

Incremental and Non-Incremental Facilities

Native Application
Format*

Schedule I-1(c),

Costs Separated by Zone

Native Application
Format*

Schedule I-1(d),

Allocation Method of Common and Joint Costs

Native Application
Format*

Schedule I-2,

Classification of Cost of Service

Native Application
Format*

Schedule I-3,

Allocation of Cost of Service

Native Application
Format*

Schedule I-4,

Transmission and Compression of Gas by
Others - Account 858

Native Application
Format*

Schedule I-5,

Gas Balance

Native Application

Statement I

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11

Format*
Native Application
Format*

Statement J,

Comparison and Reconciliation of
Estimated Operating Revenues
with Cost of Service

Schedule J-1,

Summary of Billing Determinants

Native Application
Format*

Schedule J-2,

Derivation of Rates

Native Application
Format*

Statement L,

Balance Sheet

ASCII flat file or tabdelimited file

Statement M,

Income Statement

ASCII flat file or tabdelimited file

Statement O,

Description of Company Operations

Text file
format

Statement P,

Explanatory Text and Prepared Testimony

Text file format

Exhibits to testimony should be in ASCII flat file or tab-delimited ASCII file format
depending on the nature of the exhibit. Use a tab-delimited format if the exhibit is in
tabular form. Use a text file format such as “DOCX” or “PDF” if the material is mostly
text.
The following filing formats apply, as noted, to the statements and schedules named in
section 154.313:
Schedule A,

Overall Cost of Service by Function

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12

Schedule B,

Overall Rate Base and Return

Tab-delimited ASCII file

Schedule B-1,

Accumulated Deferred Income Taxes

Tab-delimited ASCII file

Schedule B-2,

Regulatory Asset and Liability

Tab-delimited ASCII file

Schedule C,

Cost of Plant by Function

Tab-delimited ASCII file

Schedule D,

Accumulated Provisions for Depreciation,
Depletion, Amortization, and Abandonment

Tab-delimited ASCII file

Schedule E,

Working Capital

Tab-delimited ASCII file

Schedule F,

Rate of Return

Tab-delimited ASCII file

Schedule G,

Revenues and Billing Determinants

Tab-delimited ASCII file

Schedule G-1,

Adjustment Period Revenues

Tab-delimited ASCII file

Schedule H,

Operation and Maintenance Expenses

Tab-delimited ASCII file

Schedule H-1

Workpapers for Expense Accounts

Tab-delimited ASCII file

Schedule H-2

Depreciation, Depletion, Amortization,
and Negative Salvage Expenses

Tab-delimited ASCII file

Schedule H-3,

Income Tax Allowances Computed on the Basis
of the Rate of Return Claimed

Tab-delimited ASCII file

Schedule H-3 (1),

Reconciliation between Book and Tax
Depreciable Plant

Tab-delimited ASCII file

Schedule H-4,

Other Taxes

Tab-delimited ASCII file

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*

Native application refers to the software used to create the file. When a file is
submitted in native application format it is submitted in the format of the software
used to create the file. For example, if the file is created in Microsoft Excel
2010, submit the file in an Excel format, generally denoted by an extension of XLSX.
All files submitted in native application format must be saved and filed using one
of the Commission’s accepted electronic document file formats. The list of FERC
Acceptable File Formats is available on www.ferc.gov.

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1.

TAB-DELIMITED FILES

The "TAB" delimiter is an ASCII 9 - decimal or 09 - hexadecimal
character. Each logical record in the TAB delimited and ASCII
flat files should be terminated by a carriage return (CR)
character (ASCII character - 13 decimal, 0D - hexadecimal) and
line feed (LF) character (ASCII character 10 - decimal, 0A hexadecimal). These characters together are denoted as a hard
return  and are entered on the record by pressing the
"Enter" key. An example of a tab-delimited file format is
provided in Section VII.
The following instruction regarding "TAB"
delimited files is very important:
It is imperative the respondent realizes that the "TAB"
characters are as important as the actual data coded onto the
record. Without the correct "TAB" characters on the record to
locate and distinguish separate data fields, the file cannot be
processed correctly. The respondent must be careful not to
create the "TAB" delimited records by using a software program
which either does not accurately enter "TAB" characters as
separators or which merely converts the "TAB" characters the
user enters into equivalent space characters (ASCII 0 - decimal
or 00 - hexadecimal).
When preparing a spreadsheet to be converted to a tab- delimited
file, do not use special features of the software which will not
translate into a tab-delimited format. For example, do not use
the text box feature available in Excel. Further, make sure
that your spreadsheet columns are wide enough to display all
numbers. If the column width is insufficient, only the
characters “***” will be displayed. When saved as a tabdelimited file the *** will be saved instead of the value.
2.

ASCII FLAT FILES

Any file saved as an ASCII flat file may also be filed in
another format. For example, the pipeline may submit the file
in native application format, PDF, or Rich Text Format (RTF).
3.

GRAPHIC MATERIAL

To the greatest extent possible, all material in the rate filing
should be presented in ASCII characters.
Where necessary, alternative presentations in ASCII should be
used for non-ASCII characters. For example, exponentiation can
be displayed using the convention X**Y, to represent the number
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15

X taken to the power Y. The square root of a number can be
displayed using X**1/2 or X taken to the power 1/2.
Where the original file contains an embedded graphic already in
the file form, BMP (Bitmap), GIF (Graphic Interchange Format),
or JPEG (Joint Photographic Experts Group), enter a note in the
ASCII file where the graphic appears stating the graphic is in
an accompanying file and provide the file name. File the BMP,
GIF, JPEG or PDF (Portable Document Format) file in addition to
the ASCII file.

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III. SPECIFIC INSTRUCTIONS
The following instructions refer to the statements and
schedules named in §§ 154.312 and 154.313 of the Commission’s
regulations.
The statements required by §§ 154.312 must show all costs
(investment, operation, maintenance, depreciation, and taxes)
that have been allocated to the natural gas operations
involved in the subject rate change and are associated with
joint facilities. The methods used in making such
allocations must be provided.
If the company maintains records of costs by zone, and proposes
a zone rate methodology based on those costs, the statements
and schedules in § 154.312 must reflect costs detailed by zone.
A company may choose to reflect the costs for joint
facilities and zones and all allocations in Statement I. If
a company makes the choice to reflect these costs in
Statement I, all costs must be presented in the schedules in
Statement I to enable reconciliation with the other
statements in the filing.
COMPOSITION OF SCHEDULES FOR MAJOR RATE CHANGES.
STATEMENT A.

COST-OF-SERVICE SUMMARY.

Summarize the overall gas utility cost-of-service:
operation and maintenance expenses, depreciation, taxes,
credits to cost-of-service, and return as developed in other
statements and schedules.
STATEMENT B.

RATE BASE AND RETURN SUMMARY.

Summarize the overall gas utility rate base shown in
Statements C, D, E, and Schedules B-1 and B-2. Show the
application of the claimed rate of return to the overall
rate base.
SCHEDULE B-1. ACCUMULATED DEFERRED INCOME TAXES (Account Nos.
190, 282, and 283)
Show monthly book balances of accumulated deferred income
taxes, by account and by month, for each of the 12 months
during the base period. In adjoining columns, show adjustment
period additions and reductions and the total adjusted
balance. Separately identify the individual components and
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the amounts in these accounts that the company seeks to
include in its rate base.
SCHEDULE B-2.

REGULATORY ASSET AND LIABILITY.

If the pipeline seeks recovery of such balances in rate base,
show monthly book balances of regulatory assets (Account 182.3)
and liabilities (Account 254) for each of the 12 months during
the base period. In adjoining columns, show additions and
reductions for the adjustment period balance and the total
adjusted balance. Separately identify the individual components
and the amounts in these accounts that the company seeks to
include in its rate base. Identify any specific Commission
authority that required the establishment of these amounts.
STATEMENT C. COST OF PLANT SUMMARY.
Show the amounts of gas utility plant classified by
Accounts 101, 102, 103, 104, 105, 106, 107, 117.1, and 117.2
as of the beginning of the 12 months of actual experience, the
book additions and reductions (in separate columns) during the
12 months, and the book balances at the end of the 12-month
period. In adjoining columns, show the claimed adjustments, if
any, to the book balances and the total cost of plant to be
included in rate base. Explain all adjustments in Schedules
C-1, C-2, C-3, C-4, and C-5.
SCHEDULE C-1. END OF BASE AND TEST PERIOD PLANT FUNCTIONALIZED.
Demonstrate the ending base and test period balances for
Plant in Service, in columnar form, by detailed plant account
with subtotals by functional classifications, e.g., Intangible
Plant, Natural Gas Production and Gathering Plant, Products
Extraction Plant, Storage Plant, Transmission Plant, and
General Plant. Show plant by zones, to the extent required by
§ 154.310, and for each expansion, to the extent required by
§ 154.309. Separately identify those facilities and
associated costs claimed for the test period that require
certificate authority but such authority has not been obtained
at the time of filing. Give the docket number of the
certificate proceeding.
SCHEDULE C-2. WORK ORDERS.
Show, for Accounts 106 and 107, a list of work orders
claimed in the rate base. In adjacent columns, give the work
order number, docket number, description, amount of each work
order, and the amounts of each type of undistributed
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construction overhead. Work orders amounting to $500,000 or
less may be grouped by category of items.
SCHEDULE C-3. STORAGE DATA.
A cross-reference to updated information in the company's
FERC Form No. 2 may be substituted for this schedule. Give
details of each storage project owned and storage projects
under contract to the company, showing cost by major
functions. Show base and system gas storage quantities and
associated costs by account and subaccount for the 12 months
of actual experience with monthly inputs and outputs to system
gas. Show separately any proposed adjustments and provide the
adjusted totals by account and subaccount. State the method
used for accounting for system gas recorded in Account No.
117.2.
SCHEDULE C-4. METHODS AND PROCEDURES FOR CAPITALIZING AFUDC.
This schedule is part of the workpapers. State the
methods and procedures followed in capitalizing the allowance
for funds used during construction and other construction
overheads. This schedule must be provided only in situations
when the pipeline has changed any of its procedures since the
last filed FERC Form Nos. 2 or 2-A.
SCHEDULE C-5. GAS PLANT IN SERVICE NOT USED FOR GAS SERVICE.
This schedule is part of the workpapers. Set forth, by
account, the cost of Plant in Service carried on the company's
books as gas utility plant which was not being used in
rendering gas service. Describe the plant. This schedule must
be provided only if there is a significant change of $500,000
or more since the end of the year reported in the company's
last FERC Form Nos. 2 or 2-A.
STATEMENT D. ACCUMULATED PROVISIONS FOR DEPRECIATION,
DEPLETION, AND AMORTIZATION.
Show the accumulated provisions for depreciation,
depletion, amortization, and abandonment (Account 108,
detailed by functional plant classification, and Account 111),
as of the beginning of the 12 months of actual experience, the
book additions and reductions during the 12 months, and the
balances at the end of the 12-month period. In adjoining
columns, show adjustments to these ending book balances and
the total adjusted balances. All adjustments must be
explained in the supporting material. For each functional
plant classification, show depreciation reserve associated
with offshore and onshore plant separately. Schedules D-1,
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D-2, and any additional material must be submitted as part of
Statement D.
SCHEDULE D-1.

DEPRECIATION RESERVE BOOK BALANCE WORKPAPER.

This schedule is part of the workpapers. Show the
depreciation reserve book balance applicable to that portion of
the depreciation rate not yet approved by the Commission, the
depreciation rates, the docket number of the order approving
such rate, and an explanation of any difference.
SCHEDULE D-2. METHODS AND PROCEDURES FOR DEPRECIATING,
DEPLETING AND AMORTIZING PLANT.
This schedule is part of the workpapers. Give a
description of the methods and procedures used in depreciating,
depleting, and amortizing plant and in recording abandonments.
This schedule must be filed only if a policy change has been
made effective since the period covered by the last annual
report on FERC Form Nos. 2 or 2-A.
STATEMENT E.

WORKING CAPITAL.

Show the components of working capital in sufficient
detail to explain how the amount of each component was
computed. Components of working capital, other than cash
working capital, may include an allowance for the average of 13
monthly balances of materials and supplies and prepayments
actually expended and gas for resale. To the extent the
applicant files to adjust the average of any 13 monthly
balances, workpapers must be submitted that support the
adjustment(s). Show the computations, cross-references, and
sources from which the data used in computing claimed working
capital are derived. Schedules E-1, E-2, E-3, and other
material must be submitted as part of Statement E.
SCHEDULE E-1. COMPUTATION OF CASH WORKING CAPITAL ADJUSTING
RATE BASE.
Show the computation of cash working capital claimed as
an adjustment to the gas company's rate base. Any adjustment
to rate base requested must be based on a fully-developed and
reliable lead-lag study. The components of the lead-lag study
must include actual total company revenues, purchased gas
costs, storage expense, transportation and compression of gas
by others, salaries and wages, administrative and general
expenses, income taxes payable, taxes other than income taxes,
and any other operating and maintenance expenses for the base
period. Cash working capital allowances in the form of
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additions to rate base may not exceed one-eighth of the annual
operating expenses, as adjusted, net of non-cash items.
Include as part of this schedule a summary schedule
showing the components of the lead-lag study, the net lead or
lag working capital factor and the resulting cash working
capital amounts by component and in total. Workpapers
supporting the calculation of the working capital factors for
each component must be included. Provide a separate schedule
demonstrating that the claimed allowance does not exceed oneeighth of annual operating expenses, net of non-cash items.
SCHEDULE E-2. MATERIALS, SUPPLIES, AND PREPAYMENTS.
Set forth 13 monthly balances for materials and supplies
inventory and prepayments in separate columns and in such
detail as to disclose, either by subaccounts regularly
maintained on the books or by analysis of the principal items
included in the main account, the nature of such charges. Show
the average balance and any adjustments to the average balance,
and explain all adjustments.
SCHEDULE E-3.

STORAGE INPUTS, OUTPUTS, AND BALANCES.

For FERC Accounts 117.3, 164.1, 164.2 and 164.3, show the
quantities and the respective costs of natural gas stored, by
storage field and in total, at the beginning of the test
period, the input, output and balance remaining in Dth and
associated unit and total costs by month for 13 months and the
average balance. The method of pricing input, output and
balance, and the claimed adjustments shall be disclosed and
clearly and fully explained. Pipelines using the inventory
method for system gas should not include any system gas
inventory balances in this schedule.
STATEMENT F-1.

RATE OF RETURN CLAIMED.

Show the percentage rate of return claimed and explain
the general reasons therefor.
STATEMENT F-2. CAPITALIZATION AND RATE OF RETURN.
Show:
(1)

the capitalization, capital structure, cost of
debt capital, preferred stock capital, and the
claimed return on stockholders' equity;

(2)

the weighted cost of each capital class based on
the capital structure; and,

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(3)

the overall rate of return claimed.

STATEMENT F-3.

DEBT CAPITAL.

Show the weighted average cost of debt capital based upon
the following data for each class and series of long-term debt
outstanding according to the balance sheet, as of the end of
the 12-month base period of actual experience and as of the
end of the 9-month test period.
(1)

Title.

(2)

Date of issuance and date of maturity.

(3)

Interest rate.

(4)

Principal amount of issue: Gross proceeds;
Underwriters' discount or commission: Amount;
Percent gross proceeds; Issuance expense: Amount;
Percent gross proceeds; Net proceeds; Net proceeds
per unit.

(5)

Cost of money: Yield to maturity based on the
interest rate and net proceeds per unit outstanding
determined by reference to any generally accepted
table of bond yields. The yield to maturity is to
be expressed as a nominal annual interest rate. For
example, for bonds having semiannual payments, the
yield to maturity is twice the semiannual rate.

(6)

If the issue is owned by an affiliate, state the
name and relationship of the owner.

(7)

If the filing company has acquired, at a discount or
premium, some part of its outstanding debt which
could be used in meeting sinking fund requirements,
or for other reasons, separately show: the annual
amortization of the discount or premium for each
series of debt from the date of reacquisition over
the remaining life of the debt being retired; and,
the total discount and premium, as a result of such
amortization, applicable to the test period.

STATEMENT F-4.

PREFERRED STOCK CAPITAL.

Show the weighted average cost of preferred stock capital
based upon the following data for each class and series of
preferred stock outstanding according to the balance sheet, as
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of the end of the 12-month base period of actual experience and
as of the end of the nine-month test period.
(1)

Title.

(2)

Date of issuance.

(3)

If callable, call price.

(4)

If convertible, terms of conversion.

(5)

Dividend rate.

(6)

Par or stated
Underwriters'
Percent gross
Percent gross
per unit.

(7)

Cost of money: Annual dividend rate divided by
net proceeds per unit.

(8)

State whether the issue was offered to
stockholders through subscription rights or to
the public.

(9)

If the issue is owned by an affiliate, state the
name and relationship of the owner.

STATEMENT G.

amount of issue: Gross proceeds;
discount or commission: Amount;
proceeds; Issuance expenses: Amount;
proceeds; Net proceeds; Net proceeds

REVENUES, CREDITS, AND BILLING DETERMINANTS.

Show in summary format the information requested below
on revenues, credits and billing determinants for the base
period and as adjusted. Explain the basis for each
adjustment. The level of billing determinants should not be
adjusted for discounting.
(i) Revenues. Provide the total revenues, from
jurisdictional and non-jurisdictional services,
classified in accordance with the Commission's Uniform
System of Accounts for the base period and as adjusted.
Separate operating revenues by major rate component
(e.g., reservation charges, demand charges, usage
charges, commodity charges, injection charges,
withdrawal charges, etc.) from revenues received from
penalties, surcharges or other sources (e.g., ACA, GRI,
transition costs). Show revenues by rate schedule and
by receipt and delivery rate zones, if applicable. Show
separately the revenues for firm services under
contracts with a primary term of less than one year.
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For services provided through released capacity,
identify total revenues by rate schedule and by receipt
and delivery rate zones, if applicable.
(ii) Credits. Show the principal components comprising
each of the various items which are reflected as credits
to the cost-of-service in preparing Statement A, Overall
Cost- of-service for the base period and as adjusted.
Any transition cost component of interruptible
transportation revenue must not be treated as operating
revenues as defined above.
(iii) Billing Determinants. Show total reservation and
usage billing determinants for the base period and as
adjusted, by rate schedule by receipt and delivery rate
zones, if applicable. Show separately the billing
determinants for firm services under contracts with a
primary term of less than one year. For services
provided through released capacity, identify billing
determinants by rate schedule and by receipt and delivery
rate zones, if applicable.
NOTE:

Schedules G-1 through G-6 must be filed at the
Commission and served on all state commissions
having jurisdiction over the affected customers
within fifteen days after the rate case is filed.
Schedules G-1 through G-6 must also be served on
parties that request such service within 15 days of
the filing of the rate case.

SCHEDULE G-1.

BASE PERIOD REVENUES.

For the base period:
(1)

Show total actual revenues and billing determinants by
month by customer name, by rate schedule, by receipt
and delivery zone, if applicable, by major rate
component (e.g., reservation charges) and totals.

(2)

Billing determinants must not be adjusted for
discounting.

(3)

Provide actual throughput (i.e., usage or commodity
quantities, unadjusted for discounting) and actual
contract demand levels (unadjusted for discounting).
Provide this information separately for firm service
under contracts with a primary term of less than one
year.

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(4)

Separate operating revenues from revenues received
from surcharges or other sources (e.g., ACA, GRI,
transition costs). Identify customers who are
affiliates.

(5)

Identify rate schedules under which costs are
allocated and rate schedules under which revenues are
credited for the base period with cross-references to
the other filed statements and schedules.

SCHEDULE G-2.

ADJUSTMENT PERIOD REVENUES.

A:
(1)

Show revenues and billing determinants by month, by
customer name, by rate schedule, by receipt and
delivery zone, if applicable, by major rate component
(e.g., reservation charges) and totals for the base
period adjusted for known and measurable changes which
are expected to occur within the adjustment period
computed under the rates expected to be charged.

(2)

Billing determinants must not be adjusted for
discounting.

(3)

Provide projected throughput (i.e., usage or commodity
quantities, unadjusted for discounting) and projected
contract demand levels (unadjusted for discounting).
Provide this information separately for firm service
under contracts with a primary term of less than one
year.

(4)

Separate operating revenues from revenues received
from surcharges or other sources (e.g., ACA, GRI,
transition costs).

(5)

Identify customers who are affiliates.

(6)

Identify rate schedules under which costs are
allocated and rate schedules under which revenues are
credited for the adjustment period with crossreferences to the other filed statements and
schedules.

B:

Provide a reconciliation of the base period revenues
and billing determinants and the revenues and billing
determinants for the base period as adjusted.

SCHEDULE G-3. ADJUSTMENTS TO BASE PERIOD ACTUAL
BILLING DETERMINANTS.
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Specify, quantify, and justify each proposed adjustment
(capacity release, plant closure, contract termination, etc.)
to base period actual billing determinants, and provide a
detailed explanation for each factor contributing to the
adjustment. Include references to any certificate docket
authorizing changes. Submit workpapers with all formulae.
SCHEDULE G-4.

AT-RISK REVENUE.

For each instance where there is a separate cost-ofservice associated with facilities for which the applicant is
"at risk":
(1)

Show the base period and adjustment period revenue
by customer or customer code, by rate schedule, by
receipt and delivery zone, if applicable, and as
12-month totals.

(2)

Provide this information by month unless otherwise
agreed to by interested parties and if monthly
reporting is consistent with past practice of the
pipeline. However, if seasonal services are
involved, or if billing determinants vary from month
to month, the information must be provided monthly.

(3)

Provide projected throughput (i.e., usage or
commodity quantities, unadjusted for discounting)
and projected contract demand levels (unadjusted for
discounting).

SCHEDULE G-5.

OTHER REVENUES.

(A) Describe and quantify, by month, the types of
revenue included in Account Nos. 490-495 for the base and
test periods. Show revenues applicable to the sale of
products. Show the principal components comprising each
of the various items which are reflected as credits to
the cost-of-service in Statement A.
(B) To the extent the credits to the cost-of-service
reflected in Statement A differ from the amounts shown
on Schedule G-5:
(i)

compare and reconcile the two statements.

(ii) Quantify and explain each proposed adjustment
to base period actuals. For Account No. 490,
show the name and location of each product
extraction plant processing gas for the
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applicant, and the inlet and outlet monthly
Dth of the pipeline's gas at each plant.
(iii) Show the revenues received by the applicant
by product by month for each extraction
plant for the base period and proposed for
the test period.
(C) Separately state each item and revenue received for
the transportation of liquids, liquefiable hydrocarbon,
or non-hydrocarbon constituents owned by shippers. For
both the base and test periods, indicate by shipper
contract: the quantity transported and the revenues
received.
(D) Separately state the revenues received from the
release by the pipeline of transportation and
compression capacity it holds on other pipeline systems.
The revenues must equal the revenues reflected on
Schedule I-4(iv).
SCHEDULE G-6.

MISCELLANEOUS REVENUES.

Separately state by month and in total the base and
adjustment period revenues and the associated quantities
received as penalties from jurisdictional customers; the
revenues received from cash outs and other imbalance
adjustments; and, the revenues received from exit fees.
STATEMENT H-1.

OPERATION AND MAINTENANCE EXPENSES.

Show the gas operation and maintenance expenses according
to each applicable account of the Commission's Uniform System of
Accounts for Natural Gas Companies.
Show the expenses under
columnar headings, with subtotals for each functional
classification, as follows: Operation and maintenance expense by
months, as booked, for the 12 months of actual experience, and
the 12-month total; adjustments, if any, to expenses as booked;
and, total adjusted operation and maintenance expenses. Provide
a detailed narrative explanation of, and the basis and
supporting workpapers for, each adjustment. The following
schedules and additional material must be submitted as part of
Statement H-1:
(1) Schedule H-1 (1).
812.

Expenses in Accounts 810, 811, and

This schedule is part of the workpapers. Show the labor
costs, materials, and other charges (excluding purchased
gas costs) and expenses associated with Accounts 810, 811,
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and 812 recorded in each gas operation and maintenance
expenses account of the Uniform System of Accounts. Show
these expenses, under the columnar headings, with subtotals
for each functional classification, as follows: operation
and maintenance expenses by month, as booked, for the 12
months of actual experience, and the 12 month total;
adjustments, if any, to expenses as booked; and total
adjusted operation and maintenance expenses. Disclose and
explain all accruals on the books at the end of the base
period or other normalizing accounting entries for internal
purposes reflected in the monthly expenses presented per
book. Explain any amounts not currently payable, except
depreciation charged through clearing accounts, included in
operation and maintenance expenses.
(2)

Schedule H-1 (1)(a).

Labor Costs.

(3)
Schedule H-1 (1)(b). Materials and Other Charges
(Excluding Purchased Gas Costs and items shown in Schedule
H-1 (1)(c)).
(4)
Schedule H-1 (1)(c). Quantities Applicable to
Accounts Nos. 810, 811, and 812. Show the quantities for
each of the contra-accounts for both base and test periods.
Schedule H-1 (2).
This schedule is part of the
workpapers. In each of the following schedules show, for
the 12 months of actual experience and claimed adjustments:
a classification of principal charges, credits and volumes;
particulars of supporting computations and accounting
bases; a description of services and related dollar amounts
for which liability is incurred or accrued; and, the name
of the firm or individual rendering such services.
Expenses reported in Schedules H-1 (2)(a) through H-1(2)(k)
of $100,000 or less per type of service may be grouped.
(1)
Schedule H-1 (2)(a). Accounts 806, 808.1, 808.2,
809.1, 809.2, 813, 823, and any other account used to
record fuel use or gas losses. Provide details of each
type of expense.
(2)
Schedule H-1 (2)(b). Accounts 913 and 930.1.
Advertising Expenses. Disclose cost of principal types of
advertising such as TV, newspaper, etc., by type and by
account.

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(3) Schedule H-1(2)(c).
Expenses.

Account 921.

Office Supplies and

(4) Schedule H-1(2)(d). Account 922.
Expenses Transferred Credit.

Administrative

(5) Schedule H-1(2)(e). Account 923.
Employed.

Outside Services

(6) Schedule H-1(2)(f). Account 926.
and Benefits

Employee Pensions

(7) Schedule H-1(2)(g). Account 928.
Commission Expenses.

Regulatory

(8) Schedule H-1(2)(h). Account 929.
Credit.

Duplicate Charges.

(9) Schedule H-1(2)(i).
General Expenses.

Account 930.2.

Miscellaneous

(10) Schedule H-1(2)(j).
Intercompany and
Interdepartmental Transactions. Provide a complete
disclosure of all corporate overhead costs allocated to the
company. If the expense accounts contain charges or
credits to and from associated or affiliated companies or
nonutility departments of the company, submit a schedule,
or schedules, as to each associated or affiliated company
or nonutility department showing:
(i)
The amount of the charges, or credits, during
each month and in total for the base period and the
adjustment period.
(ii)

The FERC Account Number charged (or credited).

(iii) Descriptions of the specific services performed
for, or by, the associated/affiliated company or
nonutility department.
(iv) The bases used in determining the amounts of the
charges (credits). Explain and demonstrate the
derivation of the allocation bases with underlying
calculations used to allocate costs among affiliated
companies, and identify (by account number) all costs
paid to, or received from affiliated companies which
are included in a pipeline's cost-of-service for both
the base and test periods.
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29

(11) Schedule H-1(2)(k).
Show all lease payments
applicable to gas operation contained in the operation and
maintenance accounts, by accounts. Leases of $500,000 or
less may be grouped by type of lease.
STATEMENT H-2. DEPRECIATION, DEPLETION, AMORTIZATION
AND NEGATIVE SALVAGE EXPENSES.
Show, separately, the gas plant depreciation, depletion,
amortization, and negative salvage expenses by functional
classifications. For each functional plant classification, show
depreciation associated with offshore and onshore plant
separately. Show, in separate columns: expenses for the 12
months of actual experience; adjustments, if any, to such
expense; and, the total adjusted expense claimed. Explain the
bases, methods, essential computations, and derivation of unit
rates for the calculation of depreciation, depletion, and
amortization expense for the 12 months of actual experience and
for the adjustments. The amounts of depreciable plant must be
shown by the functions specified in paragraph C of Account 108,
Accumulated Provisions for Depreciation of Gas Utility Plant,
and Account 111, Accumulated Provision for Amortization and
Depletion of Gas Utility Plant, of the Commission's Uniform
System of Accounts for Natural Gas Companies, and, if available,
for each detailed plant account (300 Series) together with the
rates used in computing such expenses. Explain any deviation
from the rates determined to be just and reasonable by the
Commission.
Show the rate or rates previously used together
with supporting data for the new rate or rates used for this
filing. Schedule H-2(1) and additional material must be
submitted as a part of Statement H-2.
SCHEDULE H-2(1).

DEPRECIABLE PLANT.

Reconcile the depreciable plant shown in Statement H-2 with
the aggregate investment in gas plant shown in Statement C, and
the expense charged to other than prescribed depreciation,
depletion, amortization, and negative salvage expense accounts.
Identify the amounts of plant costs and associated plant
accounts used as the bases for depreciation expense charged to
clearing accounts. For each functional plant classification,
show depreciable plant associated with offshore and onshore
plant separately .
STATEMENT H-3.

INCOME TAXES.

Show the computation of allowances for Federal and State
income taxes for the test period based on the claimed return
applied to the overall gas utility rate base. To indicate the
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30

accounting classification applicable to the amount claimed, the
computation of the Federal income tax allowance must show,
separately, the amounts designated as current tax and deferred
tax. Schedules H-3(1) and H-3(2) and additional material must
be submitted as a part of Statement H-3.
SCHEDULE H-3(1).

STATE INCOME TAXES.

This schedule is part of the workpapers. Show the
calculation of the income tax paid each State in the current
and/or previous year covered by the test period.
SCHEDULE H-3(2).
RECONCILIATION BETWEEN BOOK AND
TAX DEPRECIABLE PLANT.
This schedule is part of the workpapers. Show the
computation of an updated reconciliation between book
depreciable plant and tax depreciable plant and accumulated
provision for deferred income taxes, for the base period or
latest calendar or fiscal year (depending on the company's
reporting period). Any regulatory asset or liability related
to deferred income taxes, net of deferred tax amounts, should
be included in this reconciliation. Also, separately state the
gross amounts of the regulatory asset or liability.
STATEMENT H-4.

OTHER TAXES.

This schedule is part of the workpapers. Show the gas
utility taxes, other than Federal or state income taxes, by
state and by type of tax, in separate columns, as follows: Tax
expense per books for the 12 months of actual experience
(separately identify the amounts expensed or accrued during the
period); adjustments, if any, to amounts booked; and, the total
adjusted taxes claimed. Show the kind and amount of taxes paid
under protest or in connection with taxes under litigation.
SCHEDULE H-4.

TAX ADJUSTMENTS.

Show the computations of adjustments to taxes claimed in
Statement H(4), and provide explanations for all adjustments.
Schedule I-1.

Functionalization of Cost-of-service.

Show the overall cost-of-service contained in Statement
A as supported by Statements B, C, D, E, G (revenue credits),
and H, in total and by function, with a separate column for
each function.
SCHEDULE I-1(A).
FACILITY.

COST

OF

SERVICE

BY

FUNCTION

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OF
31

Show a separate overall cost-of-service for each function
of the pipeline. Put the cost-of-service for each function on
a separate worksheet. To the extent that the information
required by this Schedule I-1(A) is already provided in
Schedule I-1, Schedule I-1(A) does not have to be provided.
SCHEDULE
I-1(B).
FACILITIES.

INCREMENTAL

AND

NON-INCREMENTAL

Separate the costs for the transmission, storage, and
production function facilities between incremental and nonincremental facilities. If the pipeline proposes to directly
assign the costs of specific facilities, it must provide a
separate cost-of-service for every directly assigned facility
(e.g., lateral or storage field).
The information related to section 154.309 must be reported
here. It may be entered in one of two ways:
(1)
Consistent with § 154.309, for every expansion for
which incremental rates are charged, include a summary with
applicable cross-references to other statements and schedules,
of the costs and revenues associated with the expansion.
Identify every expansion that has an at-risk provision in the
certificate authorization. For each at-risk expansion, show the
costs and revenues associated with the facility in summary
format with applicable cross-references to other statements and
schedules. The summary statements must provide the formulae and
explain the bases used in the allocation of common costs to each
incremental facility, or
(2)
Where the required information appears on other
statements or schedules, reference the location of the
information.
SCHEDULE I-1(C). COSTS SEPARATED BY ZONE.
If the pipeline maintains records of costs by zone and
proposes a zone rate methodology based on those costs, show a
separately stated transmission, storage, and production function
cost-of-service, for each zone.
SCHEDULE I-1(D).

ALLOCATION METHOD OF COMMON AND JOINT COSTS.

Show the method used to allocate common and joint costs to
various functions including the allocation of A&G expenses.
Provide the factors underlying the allocation of general costs
(e.g., gross plant, labor).
Show the
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32

formulae used and explain the bases for the allocation of common
and joint costs.
SCHEDULE I-2.

CLASSIFICATION OF COST-OF-SERVICE.

(i)
For each functionalized cost-of-service provided
in Schedule I-1(a), (b), and (c), show the classification
of costs between fixed costs and variable costs and
between reservation costs and usage costs. The
classification must be for each element of the cost-ofservice (e.g., depreciation expenses, state income taxes,
revenue credits). For operation and maintenance expenses
and revenue credits, the classification must be provided
by account and by total.
(ii)
costs.

Explain the basis for the classification of

(iii)
Explain any difference between the method for
classifying costs and the classification method underlying
the pipeline's currently effective rates.
SCHEDULE I-3.

ALLOCATION OF COST-OF-SERVICE.

(i)
If the company provides gas sales and
transportation as a bundled service, show the allocation
of costs between direct sales or distribution sales and
the other services. If the company provides unbundled
transportation, show the allocation of costs between
services with cost-of-service rates and services with
market-based rates, including products extraction, sales,
and company-owned production. If the cost-of-service is
allocated among rate zones, show how the classified costof-service is allocated among rate zones by function. If
the pipeline proposes to establish rate zones for the
first time, or to change existing rate zone boundaries,
explain how the rate zone boundaries are established.
(ii)
Show how the classified costs of service provided
in Schedule I-2 or Schedule I-3(i) are allocated among the
pipeline's services and rate schedules.
(iii) Provide the formulae used in the allocation of the
cost-of-service. Provide the factors underlying the
allocation of the cost-of-service (e.g., contract demand,
annual billing determinants, three-day peak). Provide the
load factor or other basis for any imputed demand
quantities.
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(iv) Explain any changes in the basis for the allocation
of the cost-of-service from the allocation methodologies
underlying the currently effective rates.
SCHEDULE I-4. TRANSMISSION AND COMPRESSION OF GAS BY
OTHERS (ACCOUNT 858).
Provide the following information for each transaction
for the base and adjustment period:
(i)

The name of the transporter.

(ii)
The name of the rate schedule under which
service is provided, and the expiration date of the contract.
(iii)

Monthly usage volumes.

(iv)

Monthly costs.

(v)
The monthly revenues for volumes flowing
under released capacity.
SCHEDULE I-5. GAS BALANCE.
Show by months and in total, for the 12 months of actual
experience, the company's Gas Account, in the form required by
FERC Form No. 2, page 520. Show corresponding estimated data,
if claimed to be different from actual experience. Provide the
basis for any variation between estimated and actual base period
data.
STATEMENT J. COMPARISON AND RECONCILIATION OF
ESTIMATED OPERATING REVENUES WITH COST-OF-SERVICE.
Compare the total revenues by rate schedule (Schedule G-2)
to the allocated cost-of-service (Statement I). Identify any
surcharges that are reflected in Statement I.
SCHEDULE J-1.

SUMMARY OF BILLING DETERMINANTS.

Provide a summary of all billing determinants used to
derive rates. Provide a reconciliation of customers' total
billing determinants as shown on Schedule G-2 with those used to
derive rates in Schedule J-2. Provide an explanation of how any
discount adjustment is developed. If billing determinants are
imputed for interruptible service, explain the method for
calculating the billing determinants.
SCHEDULE J-2.

DERIVATION OF RATES.

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Show the derivation of each rate component of each
rate. For each rate component of each rate schedule,
include:
(i) A reference (by line and column) to the
allocated cost-of-service in Statement I;
(ii) A reference to the appropriate billing
determinants in Schedule J-1.
(iii)
Explain any changes in the method used for
the derivation of rates from the method used in
developing the underlying rates.
STATEMENT L.

BALANCE SHEET.

Provide a balance sheet in the form prescribed by the
Commission's Uniform System of Accounts for Natural Gas
Companies as of the beginning and end of the base period.
Include any notes. If the natural gas company is a member of a
group of companies, also provide a balance sheet on a
consolidated basis.
STATEMENT M.

INCOME STATEMENT.

Provide an income statement, including a section on
earnings, in the form prescribed by the Commission's Uniform
System of Accounts for Natural Gas Companies for the base
period. Include any notes. If the natural gas company is a
member of a system group of companies, provide an income
statement on a consolidated basis.
STATEMENT O.

DESCRIPTION OF COMPANY OPERATIONS.

Provide a description of the company's service area and
diversity of operations. Include the following:
(1) Only if significant changes have occurred since
the filing of the last FERC Form Nos. 2 or 2-A, provide a
detailed system map.
(2) A list of each major expansion and abandonment
since the company's last general rate case. Provide brief
descriptions, approximate dates of operation or retirement
from service, and costs classified by functions.
(3) A detailed description of how the company designs
and operates its systems. Include design temperature.
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STATEMENT P.

EXPLANATORY TEXT AND PREPARED TESTIMONY.

Provide prepared testimony indicating the line of proof
which the company would offer for its case-in-chief in the
event that the rates are suspended and the matter set for
hearing. Name the sponsoring witness of all testimony.
COMPOSITION OF SCHEDULES FOR MINOR RATE CHANGES.
A change in a rate or charge that, for the test period,
does not increase the company's revenues by the smaller of
$1,000,000 or 5 percent is a minor rate change. A change in a
rate level that does not directly or indirectly result in an
increased rate or charge to any customer or class of customers
is a minor rate change.
In addition to the schedules in this section, filings for
minor rate changes must include Statements L, M, O, P, I-1
through I-4, and J of § 154.312 whose instructions appear above.
The schedules listed below must contain the principal
determinants essential to test the reasonableness of the
proposed minor rate change. Any adjustments to book figures
must be separately stated and the basis for the adjustment must
be explained.
If the company maintains records of costs by zone, and
proposes a zone rate methodology based on those costs, the
statements and schedules in § 154.313 must reflect costs
detailed by zone.
SCHEDULE A.

OVERALL COST-OF-SERVICE BY FUNCTION.

Summarize the overall cost-of-service (operation and
maintenance expenses, depreciation, taxes, return, and credits
to cost-of-service) developed from the supporting schedules
below.
SCHEDULE B.

OVERALL RATE BASE AND RETURN.

Summarize the overall gas utility rate base by
function. Include the claimed rate of return and show the
application of the claimed rate of return to the overall
rate base.
SCHEDULE B-1. ACCUMULATED DEFERRED INCOME TAXES
(Account Nos. 190, 281, 282, and
283)
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Show monthly book balances of accumulated deferred
income taxes for each of the 12 months during the base period.
In adjoining columns, show additions and reductions for the
adjustment period balance and the total adjusted balance.
SCHEDULE B-2. REGULATORY ASSET AND LIABILITY.
Show monthly book balances of regulatory asset (Account
182.3) and liability (Account 254) for each of the 12 months
during the base period. In adjoining columns, show additions
and reductions for the adjustment period balance and the total
adjusted balance. Only include these accounts if recovery of
these balances are reflected in the company's costs. Identify
the specific Commission authority which required the
establishment of these accounts.
SCHEDULE C.

COST OF PLANT SUMMARY.

Provide the cost of plant by functional classification
as of the end of the base and adjustment periods.
SCHEDULE D. ACCUMULATED PROVISIONS FOR DEPRECIATION,
DEPLETION, AMORTIZATION, AND ABANDONMENT
Provide accumulated provisions for depreciation, depletion,
amortization, and abandonment by functional classifications as
of the beginning and as of the end of the test period.
SCHEDULE E.

WORKING CAPITAL.

Show the various components provided for in § 154.312,
Statement E. The instructions appear above.
SCHEDULE F.

RATE OF RETURN.

Show the rate of return claimed with a brief explanation of
the basis.
SCHEDULE G.

REVENUES AND BILLING DETERMINANTS.

Show in summary format the information requested below on
revenues and billing determinants for the base period and the
base period as adjusted.
(A) Revenues. Provide the total revenues by rate
schedule from jurisdictional services, classified in
accordance with the Commission's Uniform System of
Accounts for the base period and for the base period as
adjusted. Separate operating revenues by major rate
component (e.g., reservation charges, demand charges,
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37

usage charges, commodity charges, injection charges,
withdrawal charges, etc.) from revenues received from
penalties, surcharges or other sources (e.g., ACA, GRI,
transition costs). For services provided through
released capacity, identify total revenues by rate
schedule and by receipt and delivery rate zones, if
applicable.
(B) Billing Determinants. Show total reservation and
usage billing determinants by rate schedule for the base
period and the base period as adjusted. For services
provided through released capacity, identify total
billing determinants by rate schedule and by receipt and
delivery rate zones, if applicable.
SCHEDULE G-1.

ADJUSTMENT PERIOD REVENUES.

(1) Show revenues and billing determinants by month, by
customer name, by rate schedule, by major rate component (e.g.,
reservation charges) and totals for the base period adjusted for
known and measurable changes which are expected to occur within
the adjustment period computed under the rates expected to be
charged. Show commodity billing determinants by rate schedule.
Billing determinants must not be adjusted for discounting.
Provide projected throughput (i.e., usage or commodity
quantities, unadjusted for discounting) and projected contract
demand levels (unadjusted for discounting). Separate operating
revenues from revenues received from surcharges or other sources
(e.g., ACA, GRI, transition costs). Identify customers who are
affiliates. Identify rate schedules under which costs are
allocated and rate schedules under which revenues are credited
for the adjustment period with cross-references to the other
filed statements and schedules.
(2) Provide a reconciliation of the base period revenues
and billing determinants and the revenues and billing
determinants for the base period as adjusted.
SCHEDULE H.

OPERATION AND MAINTENANCE EXPENSES.

Show the gas operation and maintenance expenses according
to each applicable account of the Commission's Uniform System of
Accounts for Natural Gas Companies. The expenses must be shown
under appropriate columnar-headings, by labor, materials and
other charges, and purchased gas costs, with subtotals for each
functional classification: Operation and maintenance expense by
months, as booked, for the 12 months of actual experience, and
the total thereof; adjustments, if any, to expenses as booked;
and, total adjusted operation and maintenance expenses claimed.
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Explain all adjustments. Specify the month or months during
which the adjustments would be applicable.
SCHEDULE H-1.

WORKPAPERS FOR EXPENSE ACCOUNTS.

Furnish workpapers for the 12 months of actual experience
and claimed adjustments and analytical details as set forth in §
154.312, Schedule H-1(2). The instructions appear above.
SCHEDULE H-2. DEPRECIATION, DEPLETION, AMORTIZATION AND
NEGATIVE SALVAGE EXPENSES.
Show, separately, the gas plant depreciation, depletion,
amortization, and negative salvage expenses by functional
classifications. For each functional plant classification, show
depreciation associated with offshore and onshore plant
separately. Show the depreciable plant for each function and
the depreciation rates used to calculate depreciation expense.
The bases, methods, essential computations, and derivation of
unit rates for the calculation of depreciation, depletion,
amortization, and negative salvage expenses for actual
experience must be explained.
SCHEDULE H-3. INCOME TAX ALLOWANCES COMPUTED ON THE BASIS OF
THE RATE OF RETURN CLAIMED.
Show the computation of allowances for Federal and State
income taxes based on the claimed return applied to the overall
gas utility rate base.
SCHEDULE H-3(1). RECONCILIATION BETWEEN BOOK AND TAX
DEPRECIABLE PLANT.
This schedule is part of the workpapers. Show the
computation of an updated reconciliation between book
depreciable plant and tax depreciable plant and accumulated
provision for deferred income taxes, for the base period or
latest calendar or fiscal year (depending on the company's
reporting period).
SCHEDULE H-4.

OTHER TAXES.

Show the gas utility taxes, other than Federal or state
income taxes, by state and by kind of taxes, in separate
columns, as follows: Tax expense per books for the 12 months of
actual experience; adjustments, if any, to amounts booked; and,
the total adjusted taxes claimed. Provide the details of the
kind and amount of taxes paid under protest or in connection
with taxes under litigation. Explain all adjustments.
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IV. GENERIC TEMPLATE
The general file template listed below applies to all
files saved as spreadsheet, tab-delimited and native
application files. These instructions provide the general
organization of the file prior to saving.
Enter the following header and column heading information
in the first 14 lines of the file. Where necessary, the
pipeline may exceed the 14 line limit. Each item listed below
must appear in a separate row of the file, statement, schedule
or sheet.
ITEM
LOCATI
ON Docket Number,
if known
Statement or Schedule
Identification
Company Name
Schedule Title
Time Period the Data Covers

Upper righthand corner
Upper righthand corner

Column Headings
Enter the Docket Number if the filing is other than an
original submission and the Commission has assigned a docket
number to the case. The Statement or Schedule Identification
must be consistent with the table in Section II and the file
name (See General Instruction 3). The Company Name must be the
full legal name of the company. If the company is a pipeline,
the name of the company should be the same as registered with
the Commission under Company Registration. The Schedule Title
does not have to be the same as the Schedule Title shown in
Section II.
Data appears below the column headings. The first column
must contain row numbers. The second column must contain the
row description. Rows containing data must be sequentially
numbered to the end of the file without regard to where the page
breaks are located on the paper version of the filing. The
filing company may also number rows containing headings in the
description column at its election except in Statements G-1, G2, and G-3.
Additional descriptive information, such as footnotes,
follows the data. For those using the TAB delimited
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40

alternative, in cases where descriptive text exceeds one page,
enter the descriptive text in a separate text file such as
“DOCX” or “PDF”. Explanatory text applicable to statement H-1
must be included in a separate text file such as “DOCX” or
“PDF”, properly cross-referenced.
DO NOT ENTER PAGE NUMBERS.
All cross-references must refer to
the Schedule or Statement Identification, and the row and column
location of the item referenced.
DO NOT REPEAT the header information and column headings
elsewhere in the file. Use the print options of your software
to ensure header information and column headings appear on every
page of the paper version of the filing.
Do not use the custom header feature in your software
application to create the header in the first fourteen rows. A
header created in this way will not appear in the tab-delimited
file.
The only time column headings may be used outside the first
fourteen rows is in a spreadsheet which can be printed on one
page.
If the statement, schedule, or workpaper contains material for
which the company seeks confidential or Critical Energy
Infrastructure Information (CEII) treatment, the phrase –
Contains Privileged [or CEII] Information
Do Not Release
must appear in one of the first fourteen rows.

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SAMPLE GENERAL SPREADSHEET TEMPLATES
Docket No.
Statement Identification
Additional Identification
Additional Identification
Legal Name of the Company
Schedule Title
Time Period,(e.g., 12 Mos. Ending March 31, 1997)

Line
Number

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Row
First
Description Column

First Row
Second Row
Third Row
Fourth Row
Fifth Row
Sixth Row
Seventh Row
Eighth Row
Ninth Row
Tenth Row
Eleventh Row
Twelfth Row
Thirteenth Row
Fourteenth Row
Fifteenth Row
Sixteenth Row
Seventeen Row
Eighteenth Row

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Second
Column

Third
Column

Fourth
Column

Fifth
Column

Sixth
Column

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data
Data

Descriptive Text (Footnotes, etc.)

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V. TEMPLATES APPLICABLE TO SPECIFIC STATEMENTS AND
SCHEDULES.
The pipeline's spreadsheets must conform to the generic
template specified in section IV and conform to the format
prescribed in section II. The pipeline's spreadsheets must be
consistent with the templates set forth in this section. These
templates have been designed to provide a framework for
reporting of data among pipelines. To the extent all or a
portion of a template does not apply, the spreadsheet or that
portion of the spreadsheet which does not apply should be
omitted.
All narrative text applicable to Schedule H-1 must be
submitted in a separate file with appropriate cross references.
If a company chooses to reflect the costs for joint
facilities and zones and all allocations in Statement I, then
Statements A-1 through A-3 need not be included. However, in
that event, all costs must be presented in the schedules in
Statement I to enable reconciliation with the other statements
in the filing.

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Docket No. RP
Statement A
(Exhibit No.
)
Additional Line
Company Name
Overall Cost of Service
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total Company

Production

Storage

Transmission

As Adjusted
(a)
$

& Gathering
(b)
$

(c)
$

(d)
$

=============

============

=========

==========

Operation and Maintenance Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expense
Administrative & General

7

Total Operation And Maintenance Expenses

8

Depreciation Expense

9

Taxes Other Than Income

10

Return @

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

%

TOTAL

If the company has subfunctions, reflect the subfunctions on Statements A-1, A-2, or A-3.

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Docket No. RP
Statement A-1
(Exhibit No.
)
Additional Line
Company Name
Production & Gathering Cost of Service
12 Month Period Ending
, As Adjusted
Line
No.

Description

Reference

Total Company
As Adjusted
(a)
$

Production

=============

============

(b)
$

Gathering
(c)
$

Products
Extraction
(d)
$

=========

==========

Operation and Maintenance Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expense
Administrative & General

7

Total Operation And Maintenance Expenses

8

Depreciation Expense

9

Taxes Other Than Income

10

Return @

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

TOTAL

%

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Docket No. RP
Statement A-2
(Exhibit No.
)
Additional Line
Company Name
Storage Cost of Service
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total Company
As Adjusted
(a)
$

Storage
(b)
$

Incremental
Storage
(c)
$

Operation and Maintenance Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expense
Administrative & General

7

Total Operation And Maintenance Expenses

8

Depreciation Expense

9

Taxes Other Than Income

10

Return @

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

TOTAL

%

=============

Instruction Manual for Electronic Filing of Part 154 Rate Filings

============

=========

46

Docket No. RP
Statement A-3
(Exhibit No.
)
Additional Line
Company Name
Transmission Cost of Service
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total Company
As Adjusted
(a)
$

--------------Transmission---------------

=============

============

(b)
$

(c)
$

(d)
$

=========

==========

Operation and Maintenance Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expense
Administrative & General

7

Total Operation And Maintenance Expenses

8

Depreciation Expense

9

Taxes Other Than Income

10

Return @

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

%

TOTAL

Instruction Manual for Electronic Filing of Part 154 Rate Filings

47

Docket No. RP
Statement B
(Exhibit No.
)
Additional Line
Company Name
Rate Base and Return Allowance
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Total Gas Plant Investment

2

Accumulated Reserve for DDA

3

Net Gas Plant Investment

4

Working Capital

5

Accumulated Deferred Income Taxes

6

Total Rate Base

7

Rate of Return

8

Return Allowance

Reference

Total Company
As Adjusted
(a)
$

Production
&Gathering
(b)
$

Storage

Transmission

(c)
$

(d)
$

============== ===========

=========

==========

============== ===========

=========

==========

If the company has subfunctions, reflect the subfunctions on Statements B-1, B-2, or B-3.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

48

Docket No. RP
Statement B-1
(Exhibit No.
)
Additional Line
Company Name
Production & Gathering Rate Base and Return Allowance
12 Month Period Ending
, As Adjusted

Line
No.

Total Company
Description

1

Total Gas Plant Investment

2

Accumulated Reserve for DDA

3

Net Gas Plant Investment

4

Working Capital

5

Accumulated Deferred Income Taxes

6

Total Rate Base

7

Rate of Return

8

Return Allowance

Reference

As Adjusted
(a)
$

-------Production & Gathering--------

(c)
$

(d)
$

============== ===========

=========

==========

============== ===========

=========

==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

(b)
$

49

Docket No. RP
Statement B-2
(Exhibit No.
)
Additional Line
Company Name
Storage Rate Base and Return Allowance
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Total Gas Plant Investment

2

Accumulated Reserve for DDA

3

Net Gas Plant Investment

4

Working Capital

5

Accumulated Deferred Income Taxes

6

Total Rate Base

7

Rate of Return

8

Return Allowance

Reference

Total Company
As Adjusted
(a)
$

-----------------Storage--------------(c)
$

(d)
$

============== ===========

=========

==========

============== ===========

=========

==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

(b)
$

50

Docket No. RP
Statement B-3
(Exhibit No.
)
Additional Line
Company Name
Transmission Rate Base and Return Allowance
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Total Gas Plant Investment

2

Accumulated Reserve for DDA

3

Net Gas Plant Investment

4

Working Capital

5

Accumulated Deferred Income Taxes

6

Total Rate Base

7

Rate of Return

8

Return Allowance

Reference

Total Company
As Adjusted
(a)
$

---------------Transmission------------(c)
$

(d)
$

============== ===========

=========

==========

============== ===========

=========

==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

(b)
$

51

Docket No. RP
Schedule C-1
(Exhibit No.
)
Additional Line
Company Name
Gas Plant by Account
12 Month Period Ending
, As Adjusted

Line
No.

Description

Account
No.

1
2
3

INTANGIBLE PLANT
Organization
Franchises and consents
Miscellaneous intangible plant

301
302
303

4

Balance at
MM/DD/YYYY
(a)
$

Adjustments
(b)
$

Adjusted
Balance
(c)
$

Total Intangible Plant

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

PRODUCTION PLANT
Natural Gas Production and Gathering Plant
Producing Lands
Producing leaseholds
Gas rights
Rights-of-way
Other land and land rights
Gas well structures
Field compressor station structures
Field meas. and reg. station structures
Other structures
Producing gas wells-Well construction
Producing gas wells-Well equipment
Field lines
Field compressor station equipment
Field meas. and reg. station equipment
Drilling and cleaning equipment
Purification equipment
Other equipment
Unsuccessful explor. and develop. costs
Total Production and Gathering Plant

24
25
26
27
28
29
30
31
32
33

Products Extraction Plant
Land and land rights
Structures and improvements
Extraction and refining equipment
Pipe lines
Extracted product storage equipment
Compressor equipment
Gas measuring and regulating equipment
Other equipment
Total Products Extraction Plant
Total Production Plant

34
35
36
37
38
39
40
41
42
43
44
45
46

NATURAL GAS STORAGE AND PROCESSING PLANT
Underground Storage Plant
Land
Rights-of-way
Structures and improvements
Wells
Storage leaseholds and rights
Reservoirs
Non-recoverable natural gas
Lines
Compressor station equipment
Measuring and regulating equipment
Purification equipment
Other equipment
Total Underground Storage Plant

47
48
49

Other Storage Plant
Land and land rights
Structures and improvements
Gas holders

325.1
325.2
325.3
325.4
325.5
326
327
328
329
330
331
332
333
334
335
336
337
338

340
341
342
343
344
345
346
347
_

350.1
350.2
351
352
352.1
352.2
352.3
353
354
355
356
357

360
361
362

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52

50
51
52
53
54
55
56

Purification equipment
Liquefaction equipment
Vaporizing equipment
Compressor equipment
Measuring and regulating equipment
Other equipment
Total Other Storage Plant

363
363.1
363.2
363.3
363.4
363.5

65
66

Base Load Liquefied Natural Gas Terminaling and Processing Plant
Land and land rights
364.1
Structures and improvements
364.2
LNG processing terminal equipment
364.3
LNG transportation equipment
364.4
Measuring and regulating equipment
364.5
Compressor station equipment
366.6
Communication equipment
364.7
Other equipment
364.8
Total Base Load Liquefied Natural Gas
Terminaling and Processing Plant
Total Nat. Gas Storage & Proc. Plant

67
68
69
70
71
72
73
74
75

TRANSMISSION PLANT
Land and land rights
Rights-of-way
Structures and improvements
Mains
Compressor station equipment
Measuring and regulating station equipment
Communication equipment
Other equipment
Total Transmission Plant
_

365.1
365.2
366
367
368
369
370
371

76
77
78
79
80
81
82
83
84
85
86
87
88
89
90

DISTRIBUTION PLANT
Land and land rights
Structures and improvements
Mains
Compressor station equipment
Meas. and reg. station equipment-General
Meas. and reg. station equipment-City gate
Services
Meters
Meter installations
House regulators
House regulatory installations
Industrial meas. and reg. station equip.
Other property on customers' premises
Other equipment
Total Distribution Plant

374
375
376
377
378
379
380
381
382
383
384
385
386
387

91
92
93
94
95
96
97
98
99
100
101
102

GENERAL PLANT
Land and land rights
Structures and improvements
Office furniture and equipment
transportation equipment
Stores equipment
"Tools, shop and garage equipment"
Laboratory equipment
Power operated equipment
Communication equipment
Miscellaneous equipment
Other tangible property
Total General Plant

389
390
391
392
393
394
395
396
397
398
399

57
58
59
60
61
62
63
64

103

TOTAL GAS PLANT IN SERVICE

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53

Docket No. RP
Statement C
(Exhibit No.
)
Additional Line
Company Name
Cost of Plant
12 Month Period Ending
, As Adjusted

Line
No.

Description

Acct.
No.

1

Gas Plant in Service

101

2

Gas Plant Purchased or Sold

102

3

Gas Plant Held for Future Use

105

4

Completed Construction-Not Classified

106

5

Gas Stored Underground-Noncurrent

117.1

6

Gas Stored Underground-System

117.2

7
8
9

Schedule
Ref.

Balance at
MM/DD/YYYY
(a)
$

Additions
(b)
$

Reductions
(c)
$

Transfers
(d)
$

Balance at
MM/DD/YYYY
(e)
$

Adjustments
(f)
$

Total As
Adjusted
(g)
$

========

=======

=========

=========

=========

===========

=========

Total Plant Accounts
Construction Work in Progress

107

Total Cost of Plant

Instruction Manual for Electronic Filing of Part 154 Rate Filings

54

Docket No. RP
Statement D
(Exhibit No.
)
Additional Line
Company Name
Accumulated Provision for Depreciation, Depletion, and Amortization
12 Month Period Ending
, As Adjusted

Line
No.

Description

Balance at
MM/DD/YYYY
(a)
$

Additions
(b)
$

Reductions
(c)
$

Transfers
(d)
$

Balance at
MM/DD/YYYY
(e)
$

Adjustments
(f)
$

Adjusted
Balance
(g)
$

Account 108 - Accumulated Provisions
for Depreciation of Gas Plant in Service
Gathering
Onshore
Offshore

1
2
3

Negative Salvage

4

Total
Transmission
Onshore
Offshore

5
6
7

Negative Salvage

8

Total

9

Underground Storage

10

General Plant

11

Subtotal

12

Retirement Work in Progress

13

Total Account 108

Account 111-Accumulated Provision
for Amortization
14

Intangible

15

Total Account 111

16

Total Accumulated Provision

Instruction Manual for Electronic Filing of Part 154 Rate Filings

55

Docket No. RP
Statement E
(Exhibit No.
)
Additional Line
Company Name
Working Capital
12 Month Period Ending

Line
No.

Description

1

Cash Working Capital

2

Materials and Supplies

3

Prepayments

4

Gas Store Underground

5

Total

Schedule
Reference

, As Adjusted

Total
As Adjusted
(a)
$

Working Capital
===========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

56

Docket No. RP
Schedule E-2
(Exhibit No.
)
Additional Line
Company Name
Monthly Balances
12 Month Period Ending
, As Adjusted

Line
No.

Year

Month

Materials
and Supplies
(a)
$

Prepayments
(b)
$

============

============

============

=============

1
2
3
4
5
6
7
8
9
10
11
12
13
14

Total

15

13 Month Average

16

Adjustment

17

Total, As Adjusted

Instruction Manual for Electronic Filing of Part 154 Rate Filings

57

Docket No. RP
Statement H-1
(Exhibit No.
)
Additional Line
Company Name
Total Operation and Maintenance Expenses
12 Month Period Ending
, As Adjusted

Line
No.

Description

Months of the Base Period
--------------------------------------------Account First Second Third ... Eleventh Twelfth Total Base
No.
Period
(a)
(b)
(c)
(k)
(l)
(m)
$
$
$
$
$
$

Adjustments
(n)
$

Total, As
Adjusted
(o)
$

PRODUCTION EXPENSES

Steam Production
1
2
3
4
5

Operation supervision and equipment
Operation Labor
Boiler fuel
Miscellaneous steam expenses
Steam transferred-Credit

6

700
701
702
703
704

Total Operation

7
8
9
10
11
12

Maint.
Maint.
Maint.
Maint.

supervision and engineering
705
of structures & improvements 706
of boiler plant equipment
707
of other steam production plant 708

Total Maintenance
Total Steam Production
Manufactured Gas Production

13

Operation supervision & engineering

710

14
15
16
17
18
19
20
21

Steam expenses
Other power expenses
Coke oven expenses
Producer gas expenses
Water gas generating expenses
Oil gas generating expenses
Liquefied petroleum gas expenses
Other process production expenses

711
712
713
714
715
716
717
718

22

23
24
25
26
27

Total Production Labor & Expenses

Fuel under coke ovens
Producer gas fuel
Water gas generator fuel
Fuel for oil gas
Fuel for LPG process

719
720
721
722
723

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58

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

Other gas fuels
Fuel

724
724.1

Total Gas Fuels

Coal carbonized in coke ovens
Oil for water gas
Oil for oil gas
Liquefied petroleum gas
Raw materials for oth. gas processes
Raw materials
Residuals expenses
Residuals produced-Credit
Purification expenses
Gas mixing expenses
Duplicate charges
Miscellaneous production expenses
Rents
Operation supplies and expenses

725
726
727
728
729
729.1
730
731
732
733
734
735
736
737

Total Gas Raw Materials
Total Operation

Maint. supervision & engineering
Maint. of structures & improvements
Maintenance of production equipment
Maintenance of production plant

740
741
742
743

Total Maintenance
Total Mftd Gas Prod. Expenses

Natural Gas Production Expenses
Natural Gas Production and Gathering
Operation supervision & engineering
Production maps and records
Gas wells expenses
Field lines expenses
Field compressor station expenses
Field comp. station fuel & power
Field meas. & regulating stat. exp.
Purification expenses
Gas well royalties
Other expenses
Rents

750
751
752
753
754
755
756
757
758
759
760

Total Operation

Maint. supervision and engineering
Maint. of structures & improvements

761
762

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59

67
68
69

Maintenance of producing gas wells
763
Maintenance of field lines
764
Maint. of field comp. station equip. 765

70

Maint. of field. meas.
& reg. sta. equip.
Maint. of purification equipment
Maint. of drilling & cleaning equip.
Maintenance of other equipment
Maintenance of other plant

71
72
73
74
75
76

766
767
768
769
769.1

Total Maintenance
Total Natural Gas Prod. & Gathering

Products Extraction
77
78
79
80
81
82
83
84
85
86
87
88
89

Operation supervision & engineering
Operation labor
Gas shrinkage
Fuel
Power
Materials
Operation supplies and expenses
Gas processed by others
Royalties on products extracted
Marketing expenses
Products purchased
Variation in products inventory
Ext. prod. used by the utility-Cr.

90

Rents

91

92
93
94
95
96
97
98
99
100
101
102

770
771
772
773
774
775
776
777
778
779
780
781
782

783

Total Operation

Maint. supervision & engineering
Maint. of structures & improvements
Maint. of ext. & refining equip.
Maint. of pipe lines
Maint. of ext. products stor. equip.
Maint. of compressor equipment
Maint. of gas meas. & reg. equip.
Maintenance of other equipment
Maintenance of prod. ext. plant

784
785
786
787
788
789
790
791
792

Total Maintenance
Total Products Extraction

Exploration and Development Expenses
103
104
105

Delay rentals
Nonproductive well drilling
Abandoned leases

795
796
797

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60

106
107

Other exploration

798

Total Exploration & Development Exp.
Other Gas Supply Expenses

108
109
110
111
112
113
114
115
116
117
118

Natural Gas purchases
Natural gas well head purchases
Wellhead purch., interco. trfrs
Natural gas field line purchases
Nat gas gasoline plant outlet purch.
Nat. gas transmission line purchases
Natural gas city gate purchases
Liquefied natural gas purchases
Other gas purchases
Purchased gas cost adjustments

799
800
800.1
801
802
803
804
804.1
805
805.1

Total Purchased Gas

119

Exchange Gas

806

120
121
122
123
124

Well Expenses - Purchased Gas
Oper. of Purch. Gas Meas. Stations
Maint. of Purch. Gas Meas. Stations
Purchased Gas Calculation Expenses
Other Purchased Gas Expenses 807.5

807.1
807.2
807.3
807.4

125

126
127
128
129
130
131
132
133
134

135
136
137

Total Purchased Gas

Gas withdrawn from storage-Debit
Gas delivered to storage-Credit
W/drawals of LNG held for proc.-dr
Del. of natural gas for processing
Gas used for compressor sta. fuel-cr
Gas used for products extraction-cr
Gas used for other util. ops.-cr
Gas used in utility operations-cr

808.1
808.2
809.1
809.2
810
811
812
812.1

Tot. Gas Used in Util. Ops. - Cr

Other gas supply expenses

813

Total Other Gas Supply Expenses
Total Prod. Expenses

NATURAL GAS STORAGE TERMINALING AND PROCESSING EXPENSES

Underground Storage Expenses
138
139
140

Operation supervision & engineering
Maps and records
Wells expenses

814
815
816

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61

141
142
143

Lines expenses
Compressor station expenses
Compressor station fuel and power

817
818
819

144
145
146
147
148
149
150
151

Measuring and regulating sta. exp.
Purification expenses
Exploration and development
Gas losses
Other expenses
Storage well royalties
Rents
Operation supplies and expenses

820
821
822
823
824
825
826
827

152

153
154
155
156
157
158
159
160
161
162
163
164

Total Operation

Maintenance supervision and expenses
Maint. of structures and imp.
Maintenance of reservoir and wells
Maintenance of lines
Maint. of compressor station exp.
Maint. of meas. & regulating equip.
Maint. of purification equipment
Maint. of other equipment
Maint. of oth. underground stor. plt
Maintenance of local storage plant

830
831
832
833
834
835
836
837
838
839

Total Maintenance
Total Underground Storage Expenses

Other Storage Expenses
165
166
167
168
169
170
171

Operation supervision & engineering
Operation labor and expenses
Rents
Fuel
Power
Gas losses

840
841
842
842.1
842.2
842.3

Total Operation

172
173
174
175
176
177
178
179

Maint. supervision and engineering
Maint. of structures & improvements
Maintenance of gas holders
Maint. of purification equipment
Maint. of liquefaction equipment
Maint. of vaporizing equipment
Maintenance of compressor equipment
Maint. of meas. and reg. equipment

843.1
843.2
843.3
843.4
843.5
843.6
843.7
843.8

180

Maintenance of other equipment

843.9

181
182

Total Maintenance
Total Other Storage Expenses

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62

Liquefied Natural Gas Terminaling and Processing Expenses
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199

200
201
202
203
204
205
206
207
208
209
210

Oper. supervision and engineering
LNG proc. terminal labor & expenses
Lique. processing labor and expenses
LNG transportation labor & expenses
Measuring & regulating labor & exp.
Compressor station labor and exp.
Communication system expenses
System control and load dispatching
Fuel
Power
Rents
Demurrage charges
Wharfage receipts-credit
Proc. lique. or vap. gas by others
Gas losses
Other expenses

844.1
844.2
844.3
844.4
844.5
844.6
844.7
844.8
845.1
845.2
845.3
845.4
845.5
845.6
846.1
846.2

Total Operation

Maint.
Maint.
Maint.
Maint.
Maint.
Maint.
Maint.
Maint.

supervision & engineering
of structures & improvements
of LNG gas terminal equipment
of LNG transportation equip.
of meas. & regulating equip.
of compressor station equip.
of communication equipment
of other equipment

847.1
847.2
847.3
847.4
847.5
847.6
847.7
847.8

Total Maintenance
Total LNG Term. and Pro. Exp.
Total Natural Gas Storage

TRANSMISSION EXPENSES

211
212
213
214
215
216
217
218
219
220
221
222
223
224

Operation supervision and expenses
System control and load dispatching
Communication system expenses
Compressor sta. labor & expenses
Compressor station fuel and power
Gas for compressor station fuel
Oth. fuel & power for comp. sta.
Mains expenses
Measuring & regulating station exp.
Operation supplies and expenses
Trans. and comp. of gas by others
Other expenses
Rents

850
851
852
853
853.1
854
855
856
857
857.1
858
859
860

Total Operation

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63

225
226

Maintenance supervision and expenses 861
Maint. of structures & improvements 862

227
228
229
230
231
232
233

Maint. of mains
Maint. of compressor station exp.
Maint. of meas. & regulating equip.
Maint. of communication equipment
Maint. of other equipment
Maintenance of other plant
Operation supervision & engineering

234
235

863
864
865
866
867
868
870

Total Maintenance
Total Transmission Expenses

DISTRIBUTION EXPENSES

236
237
238
239
240
241
242
243
244
245
246
247
248

249
250
251
252
253
254
255
256
257
258
259
260
261
262

Distribution load dispatching
Compressor sta. labor & expenses
Compressor station fuel and power
Mains and services expenses
Meas. and reg. stat. exp.-General
Meas. and reg. stat. exp.-Industrial
M&R stat. exp.-City gate check sta.
Meter and house regulator expenses
Customer installation expenses
Other expenses
Miscellaneous distribution expenses
Rents

871
872
873
874
875
876
877
878
879
880
880.1
881

Total Operation

Maintenance Supervision and expenses
Maintenance of:
Structures & improvements
Mains
Compressor station exp.
M&R equipment-General
M&R equip.-Industrial
M&R equip.-Citygate chk sta.
Services
Lines
Meters and house regulators
Other equipment
Other plant

885
886
887
888
889
890
891
892
892.1
893
894
895

Total Maintenance
Total Distribution Expenses

CUSTOMER ACCOUNTS EXPENSES

263

Supervision

901

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64

264
265
266

Meter reading expenses
Customer records & collection exp.
Uncollectible accounts

267

Miscellaneous customer accounts exp. 905

268
269

902
903
904

Total Operation
Total Customer Accounts Expenses

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES

270
271
272
273
274

Cust. service & informational exp.
Supervision
Customer assistance expenses
Informational and instructional exp.
Misc. cust. serv. & info. exp.

275

Total Customer Service and
Information Expenses

906
907
908
909
910

SALES EXPENSES

276
277
278
279
280
281

Supervision
Demonstrating and selling expenses
Advertising expenses
Miscellaneous sales expenses
Sales expenses

911
912
913
916
917

Total Sales Expenses

ADMINISTRATIVE AND GENERAL EXPENSES

282
283
284
285
286
287
288
289
290
291
292
293
294
295

Administrative and general salaries
Office supplies and expenses
Admin. expenses transferred-Credit
Outside services employed
Property insurance
Injuries and damages
Employee pensions and benefits
Franchise requirements
Regulatory Commission expense
Duplicate charges-Credit
General advertising expenses
Miscellaneous general expenses
Rents

920
921
922
923
924
925
926
927
928
929
930.1
930.2
931

Total Operation

296

Transportation expenses

933

297

Maintenance of general plant

935

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298

Total Maintenance

299

Total Admin. and General Exp.

300

TOTAL O&M EXPENSES
======

=====

====

=====

=====

Note: Schedules H-1(1), H-1(1)(a), (b), &(c) should use this same Statement H-1 format.
Schedule H-1(1) (c).

Instruction Manual for Electronic Filing of Part 154 Rate Filings

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=======

=====

Report quantities but not dollars on

66

Docket No. RP
Statement H-2
(Exhibit No.
)
Additional Line
Company Name
Depreciation, Depletion, Amortization and Negative Salvage Expense
12 Month Period Ending
, As Adjusted
Adjusted
Depreciable

Line
No.

Description

Plant

Annual

Depr.

Rate per Books

Depr. Exp

Proposed Depr.

Total, As

Per Books

Rates

Adjusted

(a)

(b)

(c)

(d)

(e)

$

$

$

$

$

Account 403 - Depreciation

1
2
3

Production & Gathering
Onshore
Offshore
Negative Salvage

4
5
6

Transmission
Onshore
Offshore
Negative Salvage

7

Underground Storage

8

General

9

Total

Depreciation

Account 404 - Amortization
10

Intangible

11

Total

Amortization

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12

Total Depreciation and
Amortization Expense
=========

============

========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

=============

=========

68

Docket No. RP
Statement H-3
(Exhibit No.
)
Additional Line
Company Name
Income Taxes
12 Month Period Ending

Line
No.

Description

, As Adjusted

Reference

Total
(a)
$

Federal Income Tax
1

Return on Rate Base

2

Less:

3

at

%

Interest and Debt Expense

Federal Tax Base

Federal Income Tax Adjustments
4
5

6

Amortization of Equity AFUDC
Overfunded/Unfunded ADIT

Net FIT Adjustments

7

Return After FIT Adjustments

8

Federal Income Tax at
%
(Line _ x Federal tax on tax percentage)

9

State Income Taxes at
% of
Line 7 or as presented on a separate schedule

============

============

Show the derivation of the State Income Tax Rate on Line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings

69

Docket No. RP
Statement H-4
(Exhibit No.
)
Additional Line
Company Name
Summary - Other Taxes
12 Month Period Ending
, As Adjusted

Line
No.

Description of Tax

1

Ad Valorem
(List by state)

2

Franchise
(List by state)
Social Security

3
4

5

Expense
Per Books
(a)
$

Adjustments
(b)
$

Total Tax
Claimed
(c)
$

========

=========

========

Miscellaneous
(List by state)
Total Other Taxes

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70

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Functionalization of Cost of Service
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

Operating Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expenses
Administrative & General

7

Total Operating Expenses

8

Depreciation Expense

9

Taxes - Other than Income

10

Return

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

TOTAL
========

========

========

===========

All allocation methods and bases used to functionalize costs must be identified in Schedule I-1.
Instruction Manual for Electronic Filing of Part 154 Rate Filings

71

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Depreciation, Depletion, Amortization and Negative Salvage Expenses
12 Month Period Ending

Line
No.

Description

Reference

, As Adjusted

Total
As Adjusted Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

Account 403 - Depreciation

1
2
3

Production & Gathering
Offshore
Onshore
Negative Salvage

4
5
6

Transmission
Offshore
Onshore
Negative Salvage

7

Underground Storage

8

General

9

Total

10

Account 404 - Amortization

11

Total Depreciation &
Amortization Expense
==========

=========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

======

=========

72

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Taxes - Other than Income
12 Month Period Ending
, As Adjusted

Line
No.

1
2
3
4
5

Description

Reference

Total
As Adjusted

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

Ad Valorem
(List by State)
Franchise
(List by State)
Social Security
Miscellaneous
(List by State)
Total Other Taxes
==========

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==========

=====

=========

73

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Rate Base and Return
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

1

Plant

2
3
4
5
6
7
8

Production & Gathering
Underground Storage
Transmission
Gas Stored Underground - Noncurrent
Gas Stored Underground - System
General
Intangible

9

Total Plant

10

Accumulated Provision for
Depreciation

11

Net Plant

12

Acc. Deferred Income Taxes

13

Working Capital

14

Rate Base

15

Return on Rate Base at

Total
As Adjusted Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

==========

========

======

========

==========

========

======

========

==========

========

======

========

%

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Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Accumulated Provision for Depreciation, Depletion, Amortization
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total
As Adjusted

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

Account 108 - Accumulated Provision
for Depreciation

1
2

Production & Gathering
Offshore
Onshore

3

Negative Salvage

4

Total

5
6

Transmission
Offshore
Onshore

7

Negative Salvage

8

Total

9

Underground Storage

10

General

11
12

Subtotal
Retirement Work in Progress

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13

Total Account 108

14

Account 111 - Accumulated Provision
for Amortization

15

Total Accumulated Provision
==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

========

======

========

76

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Working Capital
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Cash Working Capital

2

Materials and Supplies

3

Prepayments

4

Gas Stored Underground

5

Total Working Capital

Reference

Total
As Adjusted

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

=======

======

==========

77

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Income Taxes
12 Month Period Ending

Line
No.

Description

Reference

, As Adjusted

Total
As Adjusted

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

==========

=======

=====

========

==========

=======

=====

========

==========

=======

=====

========

Federal Income Tax
1

Return on Rate Base at

2

Less:

3

%

Interest and Debt Expense

Federal Tax Base
Federal Income Tax Adjustments

4
5

Amortization of Equity AFUDC
Overfunded/Unfunded ADIT

6

Net FIT Adjustment

7

Return after FIT Adjustments

8

Federal Income Tax at
%
Line _ x Federal Tax on Tax Effect)

9

State Income Taxes
Allocation of State Income Taxes to
Functions

Show the derivation of the State Income Tax Rate on Line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings
78

Docket No. RP
Schedule I-1
(Exhibit No.
)
Additional Line
Company Name
Revenue Credits
12 Month Period Ending
, As Adjusted

Line
No.

1

Description

Reference

Total
As Adjusted

Production

Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

=======

=====

Revenue Credits
==========

========

Include all accounts.

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79

Docket No. RP
Schedule I-1(a)
(Exhibit No.
)
Additional Line

Company Name
Cost of Service - Production
12 Month Period Ending

Line
No.

Description

Reference

, As Adjusted

Total
(a)
$

Operating Expenses
1
2

Production & Gathering
Administrative & General

3

Total Operating Expenses

4

Depreciation Expense

5

Taxes - Other than Income

6

Return

7

Federal Income Tax

8

State Income Taxes

9

Revenue Credits

10

TOTAL
======
Provide this schedule for each applicable functional cost of service.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

80

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line
Company Name
Cost of Service for each Incremental or "At Risk" Facility
12 Month Period Ending
, As Adjusted"

Line

---Incremental or "At Risk" Facilities
---

No.

Description

Reference

Total
(a)

(b)

$

$

=======

=========

(c)
$

(d)
$

Operating Expenses
1
2
3
4
5
6

Production & Gathering
Underground Storage
Transmission
Customer Accounts
Sales Expenses
Administrative & General

7

Total Operating Expenses

8

Depreciation Expense

9

Taxes - Other than Income

10

Return

11

Federal Income Tax

12

State Income Taxes

13

Revenue Credits

14

TOTAL

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=======

81

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line
Company Name

Operation and Maintenance Expense by Incremental or "At Risk" Facility
12 Month Period Ending

Line
No.

Description

Reference

, As Adjusted

Total
As Adjusted
(a)
$

Labor
(b)
$

Supplies &
Expenses
(c)
$

PRODUCTION EXPENSES
Steam Production
1
2
3
4
5

Operation supervision and equipment
Operation Labor
Boiler fuel
Miscellaneous steam expenses
Steam transferred-Credit

6

700
701
702
703
704

Total Operation

7
8
9
10
11
12

Maint.
Maint.
Maint.
Maint.

supervision and engineering
of structures & improvements
of boiler plant equipment
of other steam prod. plant

705
706
707
708

Total Maintenance
Total Steam Production
Manufactured Gas Production

13

Operation supervision & engineering

710

14
15
16
17
18
19
20
21

Steam expenses
Other power expenses
Coke oven expenses
Producer gas expenses
Water gas generating expenses
Oil gas generating expenses
Liquefied petroleum gas expenses
Other process production expenses

711
712
713
714
715
716
717
718

22

23

Total Production Labor & Expenses

Fuel under coke ovens

719

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24
25
26
27
28
29
30

Producer gas fuel
Water gas generator fuel
Fuel for oil gas
Fuel for LPG process
Other gas fuels
Fuel

720
721
722
723
724
724.1

Total Gas Fuels

31
32
33
34
35
36
37
38
39

Coal carbonized in coke ovens
Oil for water gas
Oil for oil gas
Liquefied petroleum gas
Raw materials for oth. gas processes
Raw materials
Residuals expenses
Residuals produced-Credit
Purification expenses

725
726
727
728
729
729.1
730
731
732

40
41
42
43
44

Gas mixing expenses
Duplicate charges
Miscellaneous production expenses
Rents
Operation supplies and expenses

733
734
735
736
737

45
46

47
48
49
50
51
52

53
54
55
56
57
58
59
60
61
62
63
64

Total Gas Raw Materials
Total Operation

Maint. supervision & engineering
Maint. of structures & improvements
Maintenance of production equipment
Maintenance of production plant

740
741
742
743

Total Maintenance
Total Mftd Gas Prod. Expenses

Natural Gas Production Expenses
Natural Gas Production and Gathering
Operation supervision & engineering
Production maps and records
Gas wells expenses
Field lines expenses
Field compressor station expenses
Field comp. station fuel & power
Field meas. & regulating stat. exp.
Purification expenses
Gas well royalties
Other expenses
Rents

750
751
752
753
754
755
756
757
758
759
760

Total Operation

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65
66
67
68
69
70
71
72
73
74
75
76

Maint. supervision and engineering
Maint. of structures & improvements
Maintenance of producing gas wells
Maintenance of field lines
Maint. of field comp. station equip.
Maint. of field. meas.
& reg. sta. equip.
Maint. of purification equipment
Maint. of drilling & cleaning equip.
Maintenance of other equipment
Maintenance of other plant

761
762
763
764
765
766
767
768
769
769.1

Total Maintenance
Total Natural Gas Prod. & Gathering

Products Extraction
77

Operation supervision & engineering

770

78
79
80
81
82
83
84
85
86
87
88
89

Operation labor
Gas shrinkage
Fuel
Power
Materials
Operation supplies and expenses
Gas processed by others
Royalties on products extracted
Marketing expenses
Products purchased
Variation in products inventory
Ext. prod. used by the utility-Cr.

771
772
773
774
775
776
777
778
779
780
781
782

90

Rents

783

91

92
93
94
95
96
97
98
99
100
101
102

Total Operation

Maint. supervision & engineering
Maint. of structures & improvements
Maint. of ext. & refining equip.
Maint. of pipe lines
Maint. of ext. products stor. equip.
Maint. of compressor equipment
Maint. of gas meas. & reg. equip.
Maintenance of other equipment
Maintenance of prod. ext. plant

784
785
786
787
788
789
790
791
792

Total Maintenance
Total Products Extraction

Exploration and Development Expenses
103
104
105

Delay rentals
Nonproductive well drilling
Abandoned leases

795
796
797

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106
107

Other exploration

798

Total Exploration & Development Exp.

Other Gas Supply Expenses
108
109
110
111
112
113
114
115
116
117

Natural Gas purchases
Natural gas well head purchases
Wellhead purch., interco. trfrs
Natural gas field line purchases
Nat gas gasoline plant outlet purch.
Nat. gas transmission line purchases
Natural gas city gate purchases
Liquefied natural gas purchases
Other gas purchases
Purchased gas cost adjustments

118

Total Purchased Gas

119

Exchange Gas

120
121
122
123
124
125

126
127
128
129
130
131
132
133
134

135
136
137

799
800
800.1
801
802
803
804
804.1
805
805.1

806

Well Expenses - Purchased Gas
Oper. of Purch. Gas Meas. Stations
Maint. of Purch. Gas Meas. Stations
Purchased Gas Calculation Expenses
Other Purchased Gas Expenses 807.5

807.1
807.2
807.3
807.4

Total Purchased Gas

Gas withdrawn from storage-Debit
Gas delivered to storage-Credit
W/drawals of LNG held for proc.-dr
Del. of natural gas for processing
Gas used for compressor sta. fuel-cr
Gas used for products extraction-cr
Gas used for other util. ops.-cr
Gas used in utility operations-cr

808.1
808.2
809.1
809.2
810
811
812
812.1

Tot. Gas Used in Util. Ops. - Cr

Other gas supply expenses

813

Total Other Gas Supply Expenses
Total Prod. Expenses

NATURAL GAS STORAGE TERMINALING AND PROCESSING EXPENSES

Underground Storage Expenses
138
139

Operation supervision & engineering
Maps and records

814
815

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140
141
142
143
144
145
146
147
148
149
150
151
152

Wells expenses
Lines expenses
Compressor station expenses
Compressor station fuel and power
Measuring and regulating sta. exp.
Purification expenses
Exploration and development
Gas losses
Other expenses
Storage well royalties
Rents
Operation supplies and expenses

816
817
818
819
820
821
822
823
824
825
826
827

Total Operation

153
154
155
156

Maintenance supervision and expenses
Maint. of structures and imp.
Maintenance of reservoir and wells
Maintenance of lines

830
831
832
833

157
158
159
160
161
162

Maint. of compressor station exp.
Maint. of meas. & regulating equip.
Maint. of purification equipment
Maint. of other equipment
Maint. of oth. underground stor. plt
Maintenance of local storage plant

834
835
836
837
838
839

163
164

Total Maintenance
Total Underground Storage Expenses
Other Storage Expenses

165
166
167
168
169
170
171

Operation supervision & engineering
Operation labor and expenses
Rents
Fuel
Power
Gas losses

840
841
842
842.1
842.2
842.3

Total Operation

172
173
174
175
176
177
178
179

Maint. supervision and engineering
Maint. of structures & improvements
Maintenance of gas holders
Maint. of purification equipment
Maint. of liquefaction equipment
Maint. of vaporizing equipment
Maintenance of compressor equipment
Maint. of meas. and reg. equipment

843.1
843.2
843.3
843.4
843.5
843.6
843.7
843.8

180

Maintenance of other equipment

843.9

181
182

Total Maintenance
Total Other Storage Expenses

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Liquefied Natural Gas Terminaling and Processing Expenses
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199

200
201
202
203
204
205
206
207
208
209
210

Oper. supervision and engineering
LNG proc. terminal labor & expenses
Lique. processing labor and expenses
LNG transportation labor & expenses
Measuring & regulating labor & exp.
Compressor station labor and exp.
Communication system expenses
System control and load dispatching
Fuel
Power
Rents
Demurrage charges
Wharfage receipts-credit
Proc. lique. or vap. gas by others
Gas losses
Other expenses

844.1
844.2
844.3
844.4
844.5
844.6
844.7
844.8
845.1
845.2
845.3
845.4
845.5
845.6
846.1
846.2

Total Operation

Maint.
Maint.
Maint.
Maint.
Maint.
Maint.
Maint.
Maint.

supervision & engineering
of structures & improvements
of LNG gas terminal equipment
of LNG transportation equip.
of meas. & regulating equip.
of compressor station equip.
of communication equipment
of other equipment

847.1
847.2
847.3
847.4
847.5
847.6
847.7
847.8

Total Maintenance
Total LNG Term. and Pro. Exp.
Total Natural Gas Storage

TRANSMISSION EXPENSES

211
212
213
214
215
216
217
218
219
220
221
222
223
224

Operation supervision and expenses
System control and load dispatching
Communication system expenses
Compressor sta. labor & expenses
Compressor station fuel and power
Gas for compressor station fuel
Oth. fuel & power for comp. sta.
Mains expenses
Measuring & regulating station exp.
Operation supplies and expenses
Trans. and comp. of gas by others
Other expenses
Rents

850
851
852
853
853.1
854
855
856
857
857.1
858
859
860

Total Operation

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225
226
227
228
229
230
231
232
233
234
235

Maintenance supervision and expenses
Maint. of structures & improvements
Maint. of mains
Maint. of compressor station exp.
Maint. of meas. & regulating equip.
Maint. of communication equipment
Maint. of other equipment
Maintenance of other plant
Operation supervision & engineering

861
862
863
864
865
866
867
868
870

Total Maintenance
Total Transmission Expenses

DISTRIBUTION EXPENSES
236
237
238
239
240
241
242
243
244
245
246
247
248

249
250
251
252
253
254
255
256
257
258
259
260
261
262

Distribution load dispatching
Compressor sta. labor & expenses
Compressor station fuel and power
Mains and services expenses
Meas. and reg. stat. exp.-General
Meas. and reg. stat. exp.-Industrial
M&R stat. exp.-City gate check sta.
Meter and house regulator expenses
Customer installation expenses
Other expenses
Miscellaneous distribution expenses
Rents

871
872
873
874
875
876
877
878
879
880
880.1
881

Total Operation

Maintenance Supervision and expenses
Maintenance of:
Structures & improvements
Mains
Compressor station exp.
M&R equipment-General
M&R equip.-Industrial
M&R equip.-Citygate chk sta.
Services
Lines
Meters and house regulators
Other equipment
Other plant

885
886
887
888
889
890
891
892
892.1
893
894
895

Total Maintenance
Total Distribution Expenses

CUSTOMER ACCOUNTS EXPENSES

263
264

Supervision
Meter reading expenses

901
902

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265
266
267
268
269

Customer records & collection exp.
903
Uncollectible accounts
904
Miscellaneous customer accounts exp. 905
Total Operation
Total Customer Accounts Expenses

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES

270
271
272
273
274

Cust. service & informational exp.
Supervision
Customer assistance expenses
Informational and instructional exp.
Misc. cust. serv. & info. exp.

275

Total Customer Service and
Information Expenses

906
907
908
909
910

SALES EXPENSES

276
277
278
279
280
281

Supervision
Demonstrating and selling expenses
Advertising expenses
Miscellaneous sales expenses
Sales expenses

911
912
913
916
917

Total Sales Expenses

ADMINISTRATIVE AND GENERAL EXPENSES

282
283
284
285
286
287
288
289
290
291
292
293
294
295

Administrative and general salaries
Office supplies and expenses
Admin. expenses transferred-Credit
Outside services employed
Property insurance
Injuries and damages
Employee pensions and benefits
Franchise requirements
Regulatory Commission expense
Duplicate charges-Credit
General advertising expenses
Miscellaneous general expenses
Rents

920
921
922
923
924
925
926
927
928
929
930.1
930.2
931

Total Operation

296

Transportation expenses

933

297

Maintenance of general plant

935

298

Total Maintenance

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89

299

Total Admin. and General Exp.

300

TOTAL O&M EXPENSES
==============

=======

==========

Provide this schedule for each incremental or "at risk" facility.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

90

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Administrative & General Expense by Incremental or "At Risk" Facility
12 Month Period Ending

Line
No.

Description

, As Adjusted

Reference

Total
(a)
$

--Incremental or "At Risk Facilities(b)
(c)
(d)
$
$

$
1

Total

2

Zone % of Production & Gathering Plant

3
4
5
6

A&G Expenses

A&G Zone Based on Direct Plant
Zone % of Production & Gathering Labor
A&G Zone Based on Direct Labor
Zone Prod. & Gath. A&G Expense

Provide all allocation factors.
Provide this schedule for each function by zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

91

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Depreciation, Depletion, Amortization and Negative Salvage Expenses for each Incremental Facility
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total
As, Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

Account 403 - Depreciation

1
2
3

Production & Gathering
Offshore
Onshore
Negative Salvage

4
5
6

Transmission
Offshore
Onshore
Negative Salvage

7

Underground Storage

8

General

9

Total

10

Account 404 - Amortization

11

Total Depreciation &
Amortization Expense
======

=========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

============

=========

92

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line
Company Name
Taxes - Other than Income for each Incremental or "At Risk" Facility
12 Month Period Ending

Line
No.

1
2
3
4
5

Description

Reference

, As Adjusted

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

Ad Valorem
(List by State)
Franchise
(List by State)
Social Security
Miscellaneous
(List by State)
Total Other Taxes
========

======

Instruction Manual for Electronic Filing of Part 154 Rate Filings

========

=======

93

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Rate Base and Return for each Incremental or "At Risk" Facility
12 Month Period Ending

Line
No.

Description

1

Plant

2
3
4
5
6
7
8

Production & Gathering
Underground Storage
Transmission
Gas Stored Underground - Noncurrent
Gas Stored Underground - System
General
Intangible

9

Total Plant

10

Accumulated Provision for
Depreciation

11

Net Plant

12

Accumulated Deferred Income Taxes

13

Working Capital

14

Rate Base

15

Return on Rate Base at

Reference

, As Adjusted

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

========

======

========

=======

========

======

========

=======

========

======

========

=======

%

Instruction Manual for Electronic Filing of Part 154 Rate Filings

94

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line
Company Name
Accumulated Provision for Depreciation, Depletion and Amortization
for each Incremental or "At Risk" Facility
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

Account 108 - Accumulated Provision
for Depreciation

1
2

Production & Gathering
Offshore
Onshore

3

Negative Salvage

4

Total

5
6

Transmission
Offshore
Onshore

7

Negative Salvage

8

Total

9

Underground Storage

10

General

11
12
13

Subtotal
Retirement Work in Progress
Total Account 108

Instruction Manual for Electronic Filing of Part 154 Rate Filings

95

14

Account 111 - Accumulated Provision
for Amortization

15

Total Accumulated Provision
========

======

Instruction Manual for Electronic Filing of Part 154 Rate Filings

========

=======

96

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Working Capital for each Incremental or "At Risk" Facility
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Cash Working Capital

2

Materials and Supplies

3

Prepayments

4

Gas Stored Underground

5

Total Working Capital

Reference

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

========

======

Instruction Manual for Electronic Filing of Part 154 Rate Filings

========

=======

97

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Income Taxes for each Incremental or "At Risk" Facility
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

Federal Income Tax
1

Return on Rate Base at

2

Less: Interest on Debt Expense

3

%

Federal Tax Base
Federal Income Tax Adjustments

4
5

Amortization of Equity AFUDC
Overfunded/Unfunded ADIT

6

Net FIT Adjustment

7

Return after FIT Adjustments

8

Federal Income Tax at
%
Line _ x Federal Tax on Tax Effect)

9

========

======

========

=======

========

======

========

=======

========

======

========

=======

State Income Taxes
Allocation of State Income Taxes to
Functions

Show the derivation of the state income tax rate on line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings

98

Docket No. RP
Schedule I-1(b)
(Exhibit No.
)
Additional Line

Company Name
Revenue Credits for each incremental or "At Risk" Facility
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Revenue Credits

Reference

Total
As Adjusted -----Incremental or "At Risk Facilities---(a)
(b)
(c)
(d)
$
$
$
$

Include all accounts.
========

======

Instruction Manual for Electronic Filing of Part 154 Rate Filings

========

=======

99

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Operation and Maintenance Expense
for Production Expenses
12 Month Period Ending

, As Adjusted

Line
No.

Total Prod.
Description

Reference

Expenses
(a)
$

Supplies &
Labor
(b)
$

Expenses
(c)
$

Production Expenses

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Natural Gas Production and Gathering
Operation supervision and engineering
Production maps and records
Gas wells expenses
Field lines expenses
Field compressor station expenses
Field compressor station fuel and power
Field meas. and regulating stat. expenses
Purification expenses
Gas well royalties
Other expenses
Rents

750
751
752
753
754
755
756
757
758
759
760

Total Operation
Maintenance supervision and engineering
Maint. of structures and improvements
Maintenance of producing gas wells
Maintenance of field lines
Maint. of field compressor stat. equip.
Maint. of field meas. & reg. stat. equip.

761
762
763
764
765
766

Instruction Manual for Electronic Filing of Part 154 Rate Filings

100

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
48
49
50

Maintenance of purification equipment
Maint. of drilling and cleaning equipment
Maintenance of other equipment
Maintenance of other plant

767
768
769
769.1

Total Maintenance

Total Nat. Gas Prod. and Gathering
Products Extraction
Operation supervision and engineering
Operation labor
Gas shrinkage
Fuel
Power
Materials
Operation supplies and expenses
Gas processed by others
Royalties on products extracted
Marketing expenses
Products purchased
Variation in products inventory
Extracted prod. used by the utility-Cr.
Rents

770
771
772
773
774
775
776
777
778
779
780
781
782
783

Total Operation
Maintenance supervision and engineering
Maint. of structures and improvements
Maint. of extraction and refining equip.
Maintenance of pipe lines
Maint. of extracted prod. storage equip.
Maintenance of compressor equipment
Maint. of gas meas. and regulating equip.
Maintenance of other equipment
Maintenance of products extraction plant

784
785
786
787
788
789
790
791
792

Total Maintenance
Total Products Extraction
Exploration and Development Expenses

Instruction Manual for Electronic Filing of Part 154 Rate Filings

101

51
52
53
54
55

56

Delay rentals
Nonproductive well drilling
Abandoned leases
Other exploration

795
796
797
798

Total Exploration and Development Expenses

Total Production Expenses
=========

========

==========

Provide this schedule for each expense by function, and by zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

102

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line

Company Name
Zone Administrative & General Expense - Production
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Total Production & Gathering A&G Expenses

2

Zone % of Production & Gathering Plant

3
4
5
6

Reference

Detail
(a)
$

Amount
(b)
$

A&G to Zone Based on Direct Plant
Zone % of Production & Gathering Labor
A&G to Zone Based on Direct Labor
Zone Prod. & Gath. A&G Expense

Provide all allocation factors.
Provide this schedule for each function by zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

103

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Depreciation, Depletion, Amortization and Negative Salvage
Expenses for Production & Gathering
12 Month Period Ending
, As Adjusted
Line

No.

Adjusted
Depreciable
Description

Gas Plant
(a)
$

Annual
Depreciation

Depreciation

Rate
(b)
$

Expense
(c)
$

Account 403 - Depreciation Expense

1
2
3

Production & Gathering
Offshore
Onshore
Negative Salvage

4

General

5

Total

6

Account 404 - Amortization

7

Total Depreciation &
Amortization Expense
==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

============

104

Reconciliation

8
9

Depreciable Plant
Clearing Account Plant

10

Non-Depreciable Plant

11

Total Zone

Plant Investment
==========

============

Provide this schedule for each function by zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

105

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Taxes - Other than Income
Production
12 Month Period Ending
, As Adjusted

Line
No.

1
2
3
4
5

Description of Tax

Reference

Amount
(a)
$

Production
(b)
$

Storage
(c)
$

Transmission
(d)
$

Ad Valorem
(List by State)
Franchise
(List by State)
Social Security
Miscellaneous
(List by State)
Total Other Taxes
=====

=====

=====

=====

Subsequent workpapers must reflect in detail each type of tax with all zone
information with a workpaper reference included in the reference column.
Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

106

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Rate Base and Return
12 Month Period Ending

Line
No.

Description

Reference

1

Plant

2

Accumulated Provision for
Depreciation

3

Net Plant

4

Accumulated Deferred Income Taxes

5

Working Capital

6

Rate Base - Zone

7

Return on Rate Base at

, As Adjusted

Total
As Adjusted
(a)
$

Production

=====

=====

=====

=====

=====

=====

=====

=====

(b)
$

Storage

Transmission

(c)
$

(d)
$

%

Subsequent workpapers must reflect in detail all components of each line item of the zone
Rate Base and workpaper references included in the reference column.
Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

107

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Income Taxes
for Production
12 Month Period Ending

Line
No.

Description

, As Adjusted

Reference

Detail
(a)
$

Amount
(b)
$

Federal Income Tax
1
2
3

Return on Rate Base at

%

Less: Interest and Debt Expense
Federal Tax Base

Federal Income Tax Adjustments
4
5

Amortization of Equity AFUDC
Overfunded/Unfunded ADIT

6

Net FIT Adjustment

7

Return after FIT Adjustments

8

Federal Income Tax at
%
Line _ x Federal Tax on Tax Effect)

Instruction Manual for Electronic Filing of Part 154 Rate Filings

====

====

====

====

108

9

State Income Taxes
Allocation of State Income Taxes to
Functions

====

====

Subsequent workpapers must reflect in detail all components of each line item of the zone Income Taxes
and workpaper references included in the reference column.
Provide this schedule for each function by zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

109

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Plant
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Gas Plant excluding Gen. & Int. Plt.

2

General

3

Intangible

4

Total Plant

Reference

Plant
Balance

Production Storage

Transmission

(a)

(b)

(c)

(d)

$

$

$

$

=====

=====

====

======

Subsequent workpapers must reflect in detail all components of each line item of the zone
Plant and workpaper references included in the reference column.
Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

110

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Accumulated Provision for Depreciation, Depletion
and Amortization
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Reserve
Balance
(a)
$

Production
(b)
$

Storage
(c)

Transmission
(d)

$

$

Account 108 - Accumulated Provision
for Depreciation

1
2
3
4

5
6
7

Production & Gathering
Offshore
Onshore
Total
Negative Salvage

Transmission
Offshore
Onshore
Total

8

Negative Salvage

9

Underground Storage

10

General

11

Subtotal

Instruction Manual for Electronic Filing of Part 154 Rate Filings

111

12

Retirement Work in Progress

13

Total Account 108

14

Account 111 - Accumulated Provision
for Amortization

15

Total Accumulated Provision
======

=====

=====

=======

Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

112

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Working Capital
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Cash Working Capital

2

Materials and Supplies

3

Prepayments

4

Gas Stored Underground

5

Total Working Capital

Reference

Amount
(a)
$

Production
(b)
$

====

====

Storage
(c)
$

====

Transmission
(d)
$

=====

Subsequent references must reflect in detail all components of each line item of
Working Capital and workpaper references included in the reference column.

Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

113

Docket No. RP
Schedule I-1(c)
(Exhibit No.
)
Additional Line
Company Name
Zone Revenue Credits
12 Month Period Ending
, As Adjusted

Line
No.

Description

1

Revenue Credits

Reference

Total
As Adjusted
(a)
$

=========

Production
(b)
$

Storage
(c)
$

======

===

Transmission
(d)
$

========

Include all accounts.
Subsequent workpapers must reflect in detail all components of each line item of the zone.
Revenue Credits and workpaper references should be included in the reference column.

Provide this schedule for each zone, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

114

Docket No. RP
Schedule I-1(d)
(Exhibit No.
)
Additional Line

Company Name
Basis of Allocation of Common Costs to Function
12 Month Period Ending
, As Adjusted

Line
No.

----Direct Gross Plant------Total, As Adj.
Percentage
(a)
(b)

Description

$

1
2
3

4
5
6

7
8
9

10

$

------Direct Labor----Amount
Percentage
(c)
(d)
$

$

Production & Gathering
Zones
Incremental or "At Risk " Facilities
Total

Underground Storage
Zones
Incremental or "At Risk" Facilities
Total

Transmission
Zones
Incremental or "At Risk" Facilities
Total

Total Pipeline System
============

100%
==========

Instruction Manual for Electronic Filing of Part 154 Rate Filings

===========

100%
==========

115

Docket No. RP
Schedule I-1(d)
(Exhibit No.
)
Additional Line

Company Name
A&G Expenses Functionalized by KN Method
12 Month Period Ending
, As Adjusted

Line
No.

Description

Total
As Adjusted
(a)
$

1
2

Direct Labor Costs
Direct Labor Percent

100%

3
4

Gross Plant Costs
Gross Plant Percent

100%

-------------------FUNCTIONALIZATION--------------------Prod. & Gath.
Storage
Transmission
(b)
$

(c)
$

(d)
$

A&G Allocation
5
6
7

Direct Labor
Direct Plant
Total

Provide this schedule for each zone and incremental or "At Risk" Facility, as well as for each
function.
Docket No. RP
Schedule I-1(d)
(Exhibit No.
)
Additional Line

Company Name
A&G Expenses Functionalized
Instruction Manual for Electronic Filing of Part 154 Rate Filings

116

12 Month Period Ending

Line

Account

No.

Description

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

Administrative and general salaries
Office supplies and expenses
Administrative expenses transferred-Credit
Outside services employed
Property insurance
Injuries and damages
Employee pensions and benefits
Franchise requirements
Regulatory Commission expense
Duplicate charges-Credit
General advertising expenses
Miscellaneous general expenses
Rents
Transportation expenses
Maintenance of general plant

16

Allocation of Others

No.

, As Adjusted

Expenses
As Adjusted
(a)
$

Labor
(b)
$

Plant
(c)
$

Other
(d)
$

920
921
922
923
924
925
926
927
928
929
930.1
930.2
931
933
935

Provide this schedule for each zone and incremental or "At Risk"
function.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

Facility, as well as for each

117

Docket No. RP
Schedule I-1(d)
(Exhibit No.
)
Additional Line

Company Name
Basis of Allocation of Common and General Costs to Functions
12 Month Period Ending
, As Adjusted

Line
No.

Description

Reference

Total
As Adjusted
(a)
$

1
2

Gas Plant Factors
Gas Plant Percent

12
13
14
15
16

Allocations
Plant
Gas Plant - Intangible
Gas Plant - General
Accumulated DDA
Account 108 - General
Account 111 - Intangible
DDA Expense
Intangible
General
Working Capital
Material & Supplies
Prepayments
Rate Base & Return Allowance
Deferred Income Tax
Taxes
Equity Portion - AFUDC
Overfunded/Unfunded ADIT
Ad Valorem Taxes
Taxes Other than Income
Revenue Credits

17
18

Labor Costs
Labor Percent

3
4
5
6
7
8
9
10
11

Production

Storage

(b)
$

(c)
$

Transmission
(d)
$

100%

100%

Instruction Manual for Electronic Filing of Part 154 Rate Filings

118

19
20
21

Items Allocated
Taxes
FICA
FUTA
SUTA

22
23

Rate Base
Rate Base Percent

24

Items Allocated
Taxes
Interest

100%

Direct Assignments

25

Items Allocated
Operation & Maintenance

Instruction Manual for Electronic Filing of Part 154 Rate Filings

119

Docket No. RP
Schedule I-1(d)
(Exhibit No.
)
Additional Line

Company Name
Basis of Allocation of Common and General Costs to Production Function by Zone & Incremental Facilities
12 Month Period Ending
, As Adjusted

Production
Total,

Line
No.

1
2

Description

Reference

Gas Plant Factors
Gas Plant Percent

12
13
14
15
16

Allocations
Plant
Gas Plant - Intangible
Gas Plant - General
Accumulated DDA
Account 108 - General
Account 111 - Intangible
DDA Expense
Intangible
General
Working Capital
Material & Supplies
Prepayments
Rate Base & Return Allowance
Deferred Income Tax
Taxes
Equity Portion - AFUDC
Overfunded/Underfunded ADIT
Ad Valorem Taxes
Taxes Other than Income
Revenue Credits

17

Labor Costs

3
4
5
6
7
8
9
10
11

As Adjusted
(a)
$

--------Zones--------

(b)
$

(c)
$

(d)
$

---Incrementals

(e)
$

(f)
$

(g)
$

100%

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120

18

Labor Percent

19
20
21

Items Allocated
Taxes
FICA
FUTA
SUTA

22
23

Rate Base
Rate Base Percent

24

Items Allocated
Taxes
Interest

100%

100%

Direct Assignments

25

Items Allocated
Operation & Maintenance
Provide this schedule for each function, as applicable.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

121

Docket No. RP
Schedule I-2
(Exhibit No.
)
Additional Line
Company Name
Classification of Production Cost of Service by Zone and Incremental or "At Risk Facility"
12 Month Period Ending
, As Adjusted

Line
No.

Description

Account
No.

Total
(a)
$

Fixed
(b)
$

Variable
(c)
$

Total
(d)
$

Reservation
(e)
$

Usage
(f)
$

PRODUCTION EXPENSES

1
2
3
4
5
6

Steam Production
Operation supervision and equipment
Operation Labor
Boiler fuel
Miscellaneous steam expenses
Steam transferred-Credit
Total Operation

7
8
9
10
11
12

Maint. supervision and engineering
Maint. of structures & improvements
Maint. of boiler plant equipment
Maint. of other steam prod. plant
Total Maintenance
Total Steam Production

13

Manufactured Gas Production
Operation supervision & engineering 710

14
15
16
17
18
19
20
21
22
23
24

Steam expenses
711
Other power expenses
712
Coke oven expenses
713
Producer gas expenses
714
Water gas generating expenses
715
Oil gas generating expenses
716
Liquefied petroleum gas expenses
717
Other process production expenses
718
Total Production Labor & Expenses
Fuel under coke ovens
719
Producer gas fuel
720

700
701
702
703
704

705
706
707
708

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122

25
26
27
28
29
30

Water gas generator fuel
721
Fuel for oil gas
722
Fuel for lique. petrol. gas process 723
Other gas fuels
724
Fuel
724.1
Total Gas Fuels

31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

Coal carbonized in c oke ovens
Oil for water gas
Oil for oil gas
Liquefied petroleum gas
Raw materials for other gas proc.
Raw materials
Residuals expenses
Residuals produced-Credit
Purification expenses
Gas mixing expenses
Duplicate charges
Miscellaneous production ex penses
Rents
Operation supplies and expenses
Total Gas Raw Materials
Total Operation

47
48
49
50
51
52

Maint. supervision & engineering
740
Maint. of structures & improvements 741
Maintenance of production equipment 742
Maintenance of production plant
743
Total Maintenance
Total Manufactured Gas Prod. Exp.

53
54
55
56
57
58
59
60
61
62
63
64
65

Natural Gas Production Expenses
Natural Gas Production and Gathering
Operation supervision & engineering 750
Production maps and records
751
Gas wells expenses
752
Field lines expenses
753
Field compressor station expenses
754
Field compressor sta. fuel & power 755
Field meas. & regulating sta. exp. 756
Purification expenses
757
Gas well royalties
758
Other expenses
759
Rents
760
Total Operation
Maint. supervision & engineering
761

725
726
727
728
729
729.1
730
731
732
733
734
735
736
737

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123

66
67
68
69
70
71
72
73
74
75
76

Maint. of structures & improvements 762
Maint. of producing gas wells
763
Maintenance of field lines
764
Maint of field comp. sta. equip.
765
Maint. of field meas. &
766
reg. sta. equip.
Maint. of purification equipment
767
Maint. of drilling & cleaning equip 768
Maintenance of other equipment
769
Maintenance of other plant
769.1
Total Maintenance
Total Nat. Gas Prod. and Gathering

77
78
79
80
81
82
83
84
85
86
87
88
89
90
91

Products Extraction
Op. supervision & engineering
Operation labor
Gas shrinkage
Fuel
Power
Materials
Operation supplies and expenses
Gas processed by others
Royalties on products extracted
Marketing expenses
Products purchased
Variation in products inventory
Extracted prod. used b y utility-Cr
Rents
Total Operation

92
93
94
95
96
97
98
99
100
101
102
103
104
105
106

770
771
772
773
774
775
776
777
778
779
780
781
782
783

Maint. supervision & engineering
784
Maint. of structures & improvements 785
Maint. of extract. & refining equip 786
Maint. of pipe lines
787
Maint. of ext. prod. storage equip. 788
Maint. of compressor equipment
789
Maint. of gas meas. & reg. equip.
790
Maint. of other equipment
791
Maint. of products extraction plant 792
Total Maintenance
Total Products Extraction
Exploration and Development Expenses
Delay rentals
795
Nonproductive well drilling
796
Abandoned leases
797
Other exploration
798

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124

107

Total Exploration and Development Exp.

113
114
115
116
117
118

Other Gas Supply Expenses
Natural Gas purchases
Natural gas well head purchases
Nat. gas wellhead purch.,
intercompany transfers
Natural gas field line purchases
Nat. gas gasoline plant
outlet purchases
Natural gas trans. line purch.
Natural gas city gate purchases
Liquefied natural gas purchases
Other gas purchases
Purchased gas cost adjustments
Total Purchased Gas

119

Exchange Gas

806

120
121
122
123
124
125

Well Expenses - Purchased Gas
Operation of Purch. Gas Meas. Sta.
Maint. of Purch. Gas Meas. Stations
Purchased Gas calculation Expenses
Other Purchased Gas Expenses
Total Purchased Gas

807.1
807.2
807.3
807.4
807.5

126
127
128
129
130
131
132
133
134

Gas withdrawn from storage-Debit
808.1
Gas delivered to storage-Credit
808.2
W/drawals of LNG held for proc.-dr 809.1
Del. of natural gas for processing 809.2
Gas used for comp. sta. fuel-credit 810
Gas used for prod. extraction-cr
811
Gas used for other utility ops-cr
812
Gas used in utility operations-cr
812.1
Total Gas Used in Utility Ops - Credit

135
136
137

Other gas supply expenses
813
Total Other Gas Supply Expenses
Total Production Expenses

138

Administrative & General Expenses

139

Total Operating Expenses

108
109
110
111
112

799
800
800.1
801
802
803
804
804.1
805
805.1

140
Depreciation Expense
141
Taxes - Other than Income
Instruction Manual for Electronic Filing of Part 154 Rate Filings

125

142

Return

143

Federal Income Tax

144

State Income Taxes

145

Revenue Credits

146

Total Production Cost of Service
Provide this schedule for each functional cost of service.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

126

Docket No. RPSchedule I-3
(Exhibit No.
)
Additional Line

Company Name
Allocation of Cost of Service
12 Month Period Ending
, As Adjusted

Line
No.

Description

Total
(a)
$

Reservation
(b)
$

Usage
(c)
$

Provide all services by function, zone and incremental or "At Risk" Facilities.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

127

VI.SCHEDULES G-1, G-2, AND G-3 INSTRUCTIONS
1.

The following information must appear in the spreadsheet, but not in the
order shown:
Requirements for Schedule G-1

Actual Revenues

-

Actual Billing Determinants
Month
Customer Name
Rate Schedule
-

Broken down between Operating Revenues, and
Revenues from Surcharges or Other Sources*
Affiliates Separately Identified
Differentiate rate schedules under which costs
are allocated and rate schedules under which
revenues are credited for the base period with
cross-references to the other filed statements
and schedules.

Receipt and Delivery Zone
Major Rate Component
(e.g., reservation charges)
Actual Throughput
Actual Contract Demand
Totals
Report separately firm contracts with a term of one year or more from firm
contracts with a term less than one year.
* Other Revenues are, e.g., ACA, GRI, and transition costs
Requirements for Schedule G-2
Revenues

-

Separated between operating
revenues and revenues from
surcharges or other sources*

Billing Determinants
Month
Customer Name
Rate Schedule

-

Separately identify affiliates
Differentiate rate schedules under which costs
are allocated and rate schedules under which
revenues are credited for the base period with
cross-references to the other filed statements
and schedules.

Receipt and Delivery Zone
Major Rate Component
Totals for the Base Period
Adjusted for Known and Measurable Changes
Projected Throughput
Projected Contract Demand
Report separately firm contracts with a term of one year or more from firm
contracts with a term less than one year.
* Other Revenues are, e.g., ACA, GRI, and transition costs
2.

All pieces of information appearing in the title, headings, or
subheadings must be repeated as a column of data in the tab-delimited
file following the last column of data appearing on the printed version
of the schedule.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

128

3.

Number only data lines.

4.

Rows containing totals or subtotals must be identified with the word
"Total" appearing in the second column. Fill in enough of the columns
to identify the nature of the total.

5.

Enter the month and year in a single column on Schedule G-1.

The spreadsheet organization shown in the sample on the next page is not
intended to establish a template for Schedules G-1, G-2, or G-3. The sample
spreadsheet is intended to demonstrate the concepts embodied in instructions 2
through 5 above.

Instruction Manual for Electronic Filing of Part 154 Rate Filings

129

Sample Spreadsheet for Schedule G-1
DOCKET: RP99-99-999
SCHEDULE:G-1

ABC Pipeline Company
Base Period Revenues
Base Period Ending December 31, 1997
Contracts With Terms of One Year or Greater

LN

MONTH

VOLUME OPERATING
REVENUE

SURCHARGE
REVENUE

TOTAL
REVENUE

FOOTNOTE #

Contract: 1
RATE COMPONENT:
USAGE

ZONE:

Customer 1
A
SERVICE: FT

1
2
3
4
5
6
7
8
9
10
11
12

563.88
305.88
634.44
555.84
704.16
794.88
437.76
561.84
582.24
822.48
310.08
418.68

-117.47
-63.72
-132.17
-115.80
-146.70
-165.60
-91.20
-117.05
-121.30
-171.35
-64.60
-87.22

9311
9312
9401
9402
9403
9404
9405
9406
9407
9408
9409
9410

4699
2549
5287
4632
5868
6624
3648
4682
4852
6854
2584
3489

TOTAL

55768

446.40
242.15
502.26
440.04
557.46
629.28
346.56
444.79
460.94
651.13
245.48
331.45

x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2

5297.96

Contract: 2
RATE COMPONENT:
USAGE

ZONE:

Customer 2
B
SERVICE: TI

13
14
15
16
17
18
19
20
21
22
23
24

0
0
0
0
1357.84
105.74
0
0
0
3149.26
0
0

0
0
0
0
0
0
0
0
0
0
0
0

Contract: 3
RATE COMPONENT:
USAGE

ZONE:

Customer 3
C
SERVICE: TI

25
26
27
28
29
30
31
32
33
34
35
36

0
125.16
0
0
116.5
0
98.04
0
45.16
0
0
73.58

0
0
0
0
0
0
0
0
0
0
0
0

9311
9312
9401
9402
9403
9404
9405
9406
9407
9408
9409
9410

0
0
0
0
67892
5287
0
0
0
157463
0
0

TOTAL

230642

9311
9312
9401
9402
9403
9404
9405
9406
9407
9408
9409
9410

0
6258
0
0
5825
0
4902
0
2258
0
0
3679

TOTAL

22922

0
0
0
0
1357.84
105.74
0
0
0
3149.26
0
0

x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2

4612.84

0
125.16
0
0
116.5
0
98.04
0
45.16
0
0
73.58
458.44

The entire spreadsheet must appear in the file.

x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2
x1/x2

CONTRACT

CUSTOMER

RATE
COMPONE NT

ZONE

SERVICE

TERM

1
1
1
1
1
1
1
1
1
1
1
1

Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer

1
1
1
1
1
1
1
1
1
1
1
1

USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE

A
A
A
A
A
A
A
A
A
A
A
A

FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT

A
A
A
A
A
A
A
A
A
A
A
A

YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR

1

Customer 1

USAGE

A

FT

A YEAR OR MORE

2
2
2
2
2
2
2
2
2
2
2
2

Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer

2
2
2
2
2
2
2
2
2
2
2
2

USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE

B
B
B
B
B
B
B
B
B
B
B
B

TI
TI
TI
TI
TI
TI
TI
TI
TI
TI
TI
TI

A
A
A
A
A
A
A
A
A
A
A
A

2

Customer 2

USAGE

B

TI

A YEAR OR MORE

3
3
3
3
3
3
3
3
3
3
3
3

Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer
Customer

3
3
3
3
3
3
3
3
3
3
3
3

USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE
USAGE

C
C
C
C
C
C
C
C
C
C
C
C

TI
TI
TI
TI
TI
TI
TI
TI
TI
TI
TI
TI

A
A
A
A
A
A
A
A
A
A
A
A

3

Customer 3

USAGE

C

TI

A YEAR OR MORE

YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR

YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR
YEAR

OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR

OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR

OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR
OR

MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE

MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE

MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE
MORE

The last six columns of data would not appear on the printed version of the schedule.

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130

VII. RATE FILINGS - SAMPLE TAB DELIMITED FILE
(as it would appear in the text file and in the native
application)
Docket No.
Statement

Legal Name of the Company
Statement Title
12 Mos. Ending March 31, 1997

Line

Row

First

Second

Third

Fourth

Fifth

Sixth

Number

Description

Column

Column

Column

Column

Column

Column

First Row
Second Row
Third Row

Data
Data
Data

Data
Data
Data

Data
Data
Data

Data
Data
Data

Data
Data
Data

Data
Data
Data

1
2
3

Descriptive Text
(as it would appear with Tabs and CR/LF denoted schematically as [] and , respectively.
[][][][][][]Docket No.
[][][][][][]Statement




[][]
Legal Name of Company
[][][]Statement Title
[][]12 Months Ending March 31, 1997
Line[]Row[]First[]Second[]Third[]Fourth[]Fifth[]Sixth
Number[]Description[]Column[]Column[]Column[]Column[]Column[]Column
1[]First Row[]Data[]Data[]Data[]Data[]Data[]Data
2[]Second Row[]Data[]Data[]Data[]Data[]Data[]Data
3[]Third Row[]Data[]Data[]Data[]Data[]Data[]Data
[][]

Descriptive Text[][][][][]

Instruction Manual for Electronic Filing of Part 154 Rate Filings

131

APPENDIX A
FILE CREATION HINTS
TAB-DELIMITED FILES
1.

If you are using wordprocessing software to create a tabdelimited file, make sure the package you select has the
capability to convert a "TAB" character to an ASCII 9 decimal or 09 - hexadecimal character, and does not just
convert the "TAB" into a certain number of blank spaces.
To save a file in tab-delimited format, use the following
instructions:
A

B.

WordPerfect:
1.

DOS versions through 5.1 - Create the individual
records using the "TAB" key to separate the data
items and the "Enter" key to end each record
with a carriage return/line feed. Save the file
using the "Text In/Text Out" / "Save As" /
"Generic" commands.

2.

DOS version 6.0 - Create the individual records
using the "TAB" key to separate the data items
and the "Enter" key to end each record with a
carriage return/line feed. Save the file using
the "File" / "Save As" / "ASCII Text (Stripped)"
commands.

3.

Windows versions 5.2 and 6.1 - Create the
individual records using the "TAB" key to
separate the data items and the "Enter" key to
end each record with a carriage return/line feed.
Save the file using the "File" / "Save As" /
"ASCII Generic Wordprocessor (DOS)" commands.

Microsoft Word: Create the individual records using the
"TAB" key to separate the data items and the "Enter"
key to end each record with a carriage return/line
feed. Save the file using the "File" / "Save As" /
"Save File As Type" / "Text Only (*.txt)" commands.

C.

2.

Windows Write: Create the individual records using the
"TAB" key to separate the data items and the "Enter"
key to end each record with a carriage return/line
feed. Save the file using the "File" / "Save As" /
"Save File As Type" / "Text Files (*.TXT)" commands.
If using a spreadsheet program to create the electronic
filing, make sure that it can save the spreadsheet as a
"TAB" delimited file. The only spreadsheet program that

Instruction Manual for Electronic Filings of Part 154 Rate Filings

132

staff has accessibility to, and has found capable of
saving "TAB" delimited files, is Microsoft Excel for
Windows.

3.

A.

Excel 4.0: Create the individual records using the
spreadsheet column cells to separate the data items
and rows for each record.
Save the file using the
"File" / "Save As" / "Save File As Type" / "Text (OS/2
or MS_DOS)" commands.

B.

Excel 5.0: Create the individual records using the
spreadsheet column cells to separate the data items
and rows for each record. Save the file using the
"File" / "Save As" / "Save File As Type" / "Text (Tab
delimited)" commands.

To test whether or not you have truly created a "TAB"
delimited file, read the file into a wordprocessor program
and change the "TAB" settings of the document. If the text
from the delimited file changes with the new "TAB"
settings, then the original file you created was in a "TAB"
delimited format.

ASCII FLAT FILE
1.

2.

It is important to save your wordprocessing document in
an ASCII file format which preserves as much of the
original document's appearance as possible. In order to
best accomplish this task you should use the following
tips:
A.
B.

Use a basic nonproportional font such as 'Courier'.
Use a pitch of 10 characters per inch (cpi) as your
basic character size. If more characters per line are
necessary, then use either 12 or 15/17 cpi. Any
larger number for the pitch will cause the characters
to be too small to read.

C.

Be aware that special wordprocessor formatting
characteristics such as bold, italics, underlining,
etc., will not translate to ASCII. Use these special
formatting characters sparingly or not at all. Try to
keep your original document as generic in appearance
as possible. You may use tabs, indents, headers,
footers, footnotes, line numbering and page numbering
as these formatting codes should convert to an ASCII
equivalent. Please test other formatting options prior
to creating your final wordprocessing documents to see
which codes will convert to the ASCII format.

The following instructions are for converting several
different wordprocessing software files into ASCII file
format. The commands (and options within commands) to

Instruction Manual for Electronic Filings of Part 154 Rate Filings

133

use for each software package are shown enclosed in
quotes.
A.

WordPerfect (DOS versions up to 6.0):
From the "Print" menu screen select the "Dos Text
Printer" from your list of available printers. If
this printer is not shown in the list then it will
have to be installed. Since there are several
different ways to install this printer depending on
where the printer driver is located, you should refer
to your WordPerfect documentation to perform this
task. For reference purposes, the printer driver file
name for this printer is DOTEXPRI.PRS.
Once the "DOS Text Printer" has been installed, then
it must be configured to write the output to a file
(rather than the printer) by using the "File" / "Print"
/ "Select Printer" / "Edit" / "Port" commands. At the
prompt type the drive\path\filename of the ASCII flat
file you want to create and save your document to.
Then "Exit" (F7 key) back to the "Print" menu screen
and execute the print "Full Document" command. The
WordPerfect document will be converted to ASCII and
written to the file you typed in at the "Port" option.
You can check the ASCII file by using any ASCII or DOS
text editor (for example, the DOS command edit.com for
DOS versions 6.0 and higher).

B.

For all Windows 3.1 versions of wordprocessing
software such as WordPerfect, Windows Write, and
Microsoft Word:
From the "Printer Setup" menu within the
wordprocessing software select the "Generic / Text
Only" printer from your list of available printers.
If you don't have this printer listed as a selection
then you must install it by using the following
procedure.
Go to PROGRAM MANAGER and select "Control Panel" from
the MAIN window under PROGRAM MANAGER. Next, double
click on the "Printers" icon, click once on the "Add"
button, highlight the "Generic / Text Only" entry and
click on the "Install" button. Then click once on
the "Connect" button and scroll down to highlight the
"FILE" option and click once on the "OK" button. Now
close the "Printers" window and then the "Control"
window.
Once you have performed this printer installation, all
of your Windows wordprocessing software will now have
the "Generic / Text only" printer as an option for
printing. Each time you select and print to this

Instruction Manual for Electronic Filings of Part 154 Rate Filings

134

printer while in your wordprocessing software, you
will be prompted to type in a filename for the
document tobe printed to and saved as an ASCII file.
You can review the ASCII file using the Windows
NOTEPAD program which is normally located within the
ACCESSORIES window of PROGRAM MANAGER.
NATIVE APPLICATION FILES
Save the file as you normally do.

Instruction Manual for Electronic Filings of Part 154 Rate Filings

135

APPENDIX B

STATEMENT AND SCHEDULE ABBREVIATIONS
The following abbreviations apply to the statements and schedules named in section 154.212:
Statement Name

Abbreviation for
File Name

Statement A,

Cost of Service Summary

A

Statement B,

Rate Base and Return Summary

B

Schedule B-1,

Accumulated Deferred Income Taxes

B1

Schedule B-2,

Regulatory Asset and Liability

B2

Statement C,

Cost of Plant Summary

C

Schedule C-1,

End of Base and Test Period Plant Functionalized

C1

Schedule C-2,

Work Orders

C2

Schedule C-3,

Storage Data

C3

Schedule C-4,

Methods and Procedures for Capitalizing AFUDC

C4

Schedule C-5,

Gas Plant in Service not used for Gas Service

C5

Statement D,

Accumulated Provisions for Depreciation, Depletion,
and Amortization

D

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136

Schedule D-1,

Depreciation Reserve Book Balance Workpaper

D1

Schedule D-2,

Methods and Procedures for Depreciating, Depleting,
and Amortizing Plant

D2

Statement E,

Working Capital

E

Schedule E-1,

Computation of Cash Working Capital Adjusting Rate Base

E1

Schedule E-2,

Materials, Supplies, and Prepayments

E2

Schedule E-3,

Storage Inputs, Outputs, and Balances

E3

Statement F-1,

Rate of Return Claimed

F1

Statement F-2,

Capitalization and Rate of Return

F2

Statement F-3,

Debt Capital

F3

Statement F-4,

Preferred Stock Capital

F4

Statement G,

Revenues, Credits, and Billing Determinants

G

Schedule G-1,

Base Period Revenues

G1

Schedule G-2,

Adjustment Period Revenues

G2

Schedule G-3,

Adjustments to Base Period Actual Billing Determinants

G3

Schedule G-4,

At-Risk Revenue

G4

Schedule G-5,

Other Revenues (Accounts 490-495)

G5

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137

Schedule G-6,

Miscellaneous Revenues (Penalties, Cash-outs,
and Exit Fees)

G6

Statement H-1,

Operation and Maintenance Expense

H1

Schedule H-1(1)

Expenses in Accounts 810, 811, and 812

H11

Schedule H-1(1)(a), Labor Costs

H11a

Schedule H-1(1)(b), Materials and Other Charges

H11b

Schedule H-1(1)(c), Quantities Associated with Accounts 810, 811, and 812

H11c

Schedule H-1(2),

H12

Additional Expenses

Schedule H-1(2)(a), Accounts 806, 808.1, 808.2, 809.1, 809.2, 813, 823, and
Other Accounts Recording Fuel Use or Losses

H12a

Schedule H-1(2)(b), Accounts 913 and 930.1, Advertising Expenses

H12b

Schedule H-1(2)(c), Account 921, Office Supplies and Expenses

H12c

Schedule H-1(2)(d), Account 922, Administrative Expenses Transferred
Credit

H12d

Schedule H-1(2)(e), Account 923, Outside Services Employed

H12e

Schedule H-1(2)(f), Account 926, Employee Pensions and Benefits

H12f

Schedule H-1(2)(g), Account 928, Regulatory Commission Expenses

H12g

Schedule H-1(2)(h), Account 929, Duplicate Charges

H12h

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138

Schedule H-1(2)(i), Account 930.2, Miscellaneous General Expenses

H12i

Schedule H-1(2)(j), Intercompany and Interdepartmental Transactions

H12j

Schedule H-1(2)(k), Lease Payments

H12k

Statement H-2

Depreciation, Depletion, Amortization,
and Negative Salvage Expenses

H2

Schedule H-2(1),

Depreciable Plant

H21

Statement H-3,

Income Taxes

H3

Schedule H-3(1),

State Income Taxes

H31

Schedule H-3(2),

Reconciliation between Book and Tax Depreciable Plant

H32

Statement H-4,

Other Taxes

H4

Schedule H-4,

Adjusted Taxes

H4

Schedule I-1,

Functionalization of Cost of Service

I1

Schedule I-1(a),

Cost of Service by Function of Facility

I1a

Schedule I-1(b),

Incremental and Non-Incremental Facilities

I1b

Schedule I-1(c),

Costs Separated by Zone

I1c

Schedule I-1(d),

Allocation Method of Common and Joint Costs

I1d

Statement I

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139

Schedule I-2,

Classification of Cost of Service

I2

Schedule I-3,

Allocation of Cost of Service

I3

Schedule I-4,

Transmission and Compression of Gas by Others Account 858

I4

Schedule I-5,

Gas Balance

I5

Statement J,

Comparison and Reconciliation of Estimated
Operating Revenues with Cost of Service

J

Schedule J-1,

Summary of Billing Determinants

J1

Schedule J-2,

Derivation of Rates

J2

Statement L,

Balance Sheet

L

Statement M,

Income Statement

M

Statement O,

Description of Company Operations

O

Statement P,

Explanatory Text and Prepared Testimony

P

The following abbreviations apply, as noted, to the schedules named in section 154.313:
Schedule A,

Overall Cost of Service by Function

A

Schedule B,

Overall Rate Base and Return

B

Schedule B-1,

Accumulated Deferred Income Taxes

B1

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140

Schedule B-2,

Regulatory Asset and Liability

B2

Schedule C,

Cost of Plant Summary

C

Schedule D,

Accumulated Provisions for Depreciation, Depletion,
Amortization, and Abandonment

D

Schedule E,

Working Capital

E

Schedule F,

Rate of Return

F

Schedule G,

Revenues and Billing Determinants

G

Schedule G-1,

Adjustment Period Revenues

G1

Schedule H,

Operation and Maintenance Expenses

H

Schedule H-1

Workpapers for Expense Accounts

H1

Schedule H-2

Depreciation, Depletion, Amortization,
and Negative Salvage Expenses

H2

Schedule H-3,

Income Tax Allowances Computed on the Basis of the Rate
of Return Claimed

H3

Schedule H-3(1),

Reconciliation between Book and Tax Depreciable Plant

H31

Schedule H-4,

Other Taxes

H4

In the event the pipeline must include additional material which does not fit within the
definition of the statements and schedules listed above, enter the additional material as a
statement using a letter not already in use, for example, Statement R. The abbreviation will

Instruction Manual for Electronic Filings of Part 154 Rate Filings

141

be the letter chosen.
be R.

In the example given, the abbreviation for use in the file name would

Instruction Manual for Electronic Filings of Part 154 Rate Filings

142


File Typeapplication/pdf
File TitleImplementation Guide for Electronic Tariff Filing
AuthorKeith Pierce
File Modified2016-11-14
File Created2016-11-14

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