Form FERC-3Q Quarterly Financial Report of Electric Utilities License

THIS FILING IS
Item 1:

An Initial (Original)
Submission

OR

Resubmission No. ____

Form 2 Approved
OMB No. 1902-0028
(Expires 6/30/2010)
Form 3-Q: Approved
OMB No.1902-0205
(Expires 2/28/2009)

FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report

These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.

Exact Legal Name of Respondent (Company)

Year/Period of Report
End of

FERC FORM No. 2/3Q (02-04)

INSTRUCTIONS FOR FILING FERC FORM NOS. 2, 2-A and 3-Q
GENERAL INFORMATION
I.

Purpose

FERC Form Nos. 2, 2-A, and 3-Q are designed to collect financial and operational information from natural gas companies
subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are considered to be non-confidential
public use forms.

II.

Who Must Submit

Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each of the
previous three calendar years must submit FERC Form Nos. 2 and 3-Q.
Each natural gas company not meeting the filing threshold for FERC Form No. 2, but having total gas sales or volume
transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form Nos. 2-A and
3-Q.
Newly established entities must use projected data to determine whether they must file the FERC Form No. 3-Q, and FERC
Form Nos. 2 or 2-A.

III.

What and Where to Submit

(a) Submit FERC Form Nos 2, 2-A and 3-Q electronically through the forms submission software at
http://www.ferc.gov/docs-filing/eforms/form-2/elec-subm-soft.asp.
(b)

The Corporate Officer Certification must be submitted electronically as part of the FERC Form Nos. 2, 2-A, and 3-Q filings.

(c) Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the Commission, the latest
Annual Report to Stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders,
security analysts, or industry associations. Do not include monthly and quarterly reports. Indicate by checking the appropriate box
on FERC Form No. 2, Page 3, List of Schedules, if the reports to stockholders will be submitted or if no Annual Report to
Stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the
Commission at:
Secretary
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(d) For the CPA Certification Statement, submit with the original submission of this form, a letter or report (not applicable to
respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards of
reporting which will:
(i) attest to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform
System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and
(ii) be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a
regulatory authority of a State or other political subdivision of the U.S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications).
FERC FORM 2, 2-A and 3-Q (ED 03-07)

i

Reference

Reference
Schedule Pages

Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements

110-113
114-117
118-119
120-121
122-123

The letter or report must state which, if any, of the pages above do not conform to the Commission’s requirements. Describe the
discrepancies that exist.
(a) Filers are encouraged to file their Annual Report to Stockholders, and CPA Certification Statement using eFiling. To further
that effort, new selections, “Annual Report to Stockholders” and “CPA Certification Statement,” have been added to the
dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission’s
website at http://www.ferc.gov/help/how-to.asp.
(b) Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form Nos. 2,
2-A and 3-Q free of charge from http://www.ferc.gov/docs-filing/eforms/form-2/form-2.pdf ,
http://www.ferc.gov/docs-filing/eforms/form-2a/form-2a.pdf and http://www.ferc.gov/docs-filing/eforms.asp#3Q-gas .

IV.

When to Submit:

FERC Form Nos. 2, 2-A, and 3-Q must be filed by the dates:
(a) FERC Form Nos. 2 and 2-A for each year ending December 31 must be filed by April 18th of the following year (18 C.F.R. §§
260.1 and 260.2),
(b) FERC Form No. 3-Q – Natural gas companies that file a FERC Form 2 must file the FERC Form No. 3-Q within 60 days after
the end of the reporting quarter (18 CFR § 260.300), and
(c) FERC Form No. 3-Q – Natural gas companies that file a FERC Form 2-A must file the FERC Form No. 3-Q within 70 days
after the end of the reporting quarter (18 CFR § 260.300).
V.

Where to Send Comments on Public Reporting Burden

The public reporting burden for the FERC Form 2 collection of information is estimated to average 1,570 hours per response,
including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and
completing and reviewing the collection of information. The public reporting burden for the FERC Form 2-A collection of
information is estimated to average 115 hours per response. The public reporting burden for the FERC Form 3-Q collection of
information is estimated to average 150 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for
reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention:
Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget,
Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to
any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

FERC FORM 2, 2-A and 3-Q (ED 03-07)

ii

GENERAL INSTRUCTIONS
Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 CFR Part 201). Interpret all accounting words
and phrases in accordance with the USofA.
Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per unit where
cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is
required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they
support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the
balances at the end of the current reporting period, and use for statement of income accounts the current year's year to
date amounts.
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it
truly and completely states the fact.
For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column
(d) on the List of Schedules, pages 2 and 3.
Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of
each page is to be completed only for resubmissions (see VII. below).
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as
positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in
parentheses.
For any resubmissions, submit the electronic filing using the form submission software only. Please explain the reason for the
resubmission in a footnote to the data field.
Footnote and further explain accounts or pages as necessary.
Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically
authorized.

Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown
by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.

Report all gas volumes in Dth unless the schedule specifically requires the reporting in a different unit of measurement.

FERC FORM 2, 2-A and 3-Q (ED 03-07)

iii

DEFINITIONS
Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated with water
vapor and under a pressure equivalent to that of 30°F, and under standard gravitational force (980.665 cm. per
sec) with air of the same temperature and pressure as the gas, when the products of combustion are cooled to
the initial temperature of gas and when the water formed by combustion is condensed to the liquid state (called
gross heating value or total heating value air.
Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any Commission.
Name the commission whose authorization was obtained and give date of the authorization.
Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose
behalf the report is made.

FERC FORM 2, 2-A and 3-Q (ED 03-07)

iv

EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C. §§ 717-717w)
"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the
Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper
administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require
from such natural-gas companies specific answers to all questions upon which the Commission may need information. The
Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization,
investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of
facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas,
costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."
"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind
such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other
things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form
or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they shall
contain, and time within they shall be filed..."
General Penalties
The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. §
717t-1(a).

FERC FORM 2, 2-A and 3-Q (ED 03-07)

v

QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
Year/Period of Report

01 Exact Legal Name of Respondent

End of
03 Previous Name and Date of Change (If name changed during year)

04 Address of Principal Office at End of Year (Street, City, State, Zip Code)

05 Name of Contact Person

06 Title of Contact Person

07 Address of Contact Person (Street, City, State, Zip Code)

This Report Is:
(1)
An Original
(2)
A Resubmission

08 Telephone of Contact Person, Including Area Code

10 Date of Report
(Mo, Da, Yr)

QUARTERLY CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.

11 Name

12 Title

13 Signature

14 Date Signed

Title 18, U.S.C. 1001, makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.

FERC FORM NO. 2/3-Q (02-04)

Page

1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

List of Schedules (Natural Gas Company)

Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."

Title of Schedule
Line
No.

Reference
Page No.
(b)

(a)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS

1

Important Changes During the Year

2

Comparative Balance Sheet

110-113
114-116

108

3

Statement of Income for the Year

4

Statement of Accumulated Comprehensive Income and Hedging Activities

5

Statement of Retained Earnings for the Year

118-119

6

Statements of Cash Flows

120-121

7

Notes to Financial Statements

117

122

BALANCE SHEET SUPPORTING SCHEDULES
8

Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion

9

Gas Plant in Service and Accumulated Provision for Depreciation by Function

210

10

Other Regulatory Assets

232

11

Other Regulatory Liabilities

278

200-201

INCOME ACCOUNT SUPPORTING SCHEDULES
12

Natural Gas Company- Gas Revenues and Dekatherms

309

13

Gas Production and Other Gas Supply Expenses

310

14

Natural Gas Storage, Terminaling, Processing Services

311

15

Gas Customer Accounts, Service, Sales, Administrative and General Expenses

312

16

Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405)
(Except Amort of Acqusition Adjustments)

FERC FORM NO. 2 (12-96)

339

Page 2

Date Revised

Remarks

(c)

(d)

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report

Important Changes During the Quarter/Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

FERC FORM NO. 2 (12-96)

108.1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet (Assets and Other Debits)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

1

UTILITY PLANT

2

Utility Plant (101-106, 114)

3

Construction Work in Progress (107)

4

TOTAL Utility Plant (Total of lines 2 and 3)

5

(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)

6

Net Utility Plant (Total of line 4 less 5)

7

Nuclear Fuel (120.1 thru 120.4, and 120.6)

8

(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)

9

Nuclear Fuel (Total of line 7 less 8)

10

Net Utility Plant (Total of lines 6 and 9)

11

Utility Plant Adjustments (116)

12

Gas Stored-Base Gas (117.1)

13

System Balancing Gas (117.2)

14

Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)

15

Gas Owned to System Gas (117.4)

16

OTHER PROPERTY AND INVESTMENTS

17

Nonutility Property (121)

18

(Less) Accum. Provision for Depreciation and Amortization (122)

19

Investments in Associated Companies (123)

20

Investments in Subsidiary Companies (123.1)

21

(For Cost of Account 123.1 See Footnote Page 224, line 40)

22

Noncurrent Portion of Allowances

23

Other Investments (124)

24

Sinking Funds (125)

25

Depreciation Fund (126)

26

Amortization Fund - Federal (127)

27

Other Special Funds (128)

28

Long-Term Portion of Derivative Assets (175)

29

Long-Term Portion of Derivative Assets - Hedges (176)

30

TOTAL Other Property and Investments (Total of lines 17-20, 22-29)

31

CURRENT AND ACCRUED ASSETS

32

Cash (131)

33

Special Deposits (132-134)

34

Working Funds (135)

35

Temporary Cash Investments (136)

36

Notes Receivable (141)

37

Customer Accounts Receivable (142)

38

Other Accounts Receivable (143)

39

(Less) Accum. Provision for Uncollectible Accounts - Credit (144)

40

Notes Receivable from Associated Companies (145)

41

Accounts Receivable from Associated Companies (146)

42

Fuel Stock (151)

43

Fuel Stock Expenses Undistributed (152)

FERC FORM NO. 2 (REV 06-04)

Page

110

Current Year End of
Quarter/Year Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet (Assets and Other Debits)(continued)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

44

Residuals (Elec) and Extracted Products (Gas) (153)

45

Plant Materials and Operating Supplies (154)

46

Merchandise (155)

47

Other Materials and Supplies (156)

48

Nuclear Materials Held for Sale (157)

49

Allowances (158.1 and 158.2)

50

(Less) Noncurrent Portion of Allowances

51

Stores Expense Undistributed (163)

52

Gas Stored Underground-Current (164.1)

53

Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)

54

Prepayments (165)

55

Advances for Gas (166 thru 167)

56

Interest and Dividends Receivable (171)

57

Rents Receivable (172)

58

Accrued Utility Revenues (173)

59

Miscellaneous Current and Accrued Assets (174)

60

Derivative Instrument Assets (175)

61

(Less) Long-Term Portion of Derivative Instrument Assets (175)

62

Derivative Instrument Assets - Hedges (176)

63

(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)

64

TOTAL Current and Accrued Assets (Total of lines 32 thru 63)

65

DEFERRED DEBITS

66

Unamortized Debt Expense (181)

67

Extraordinary Property Losses (182.1)

68

Unrecovered Plant and Regulatory Study Costs (182.2)

69

Other Regulatory Assets (182.3)

70

Preliminary Survey and Investigation Charges (Electric)(183)

71

Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)

72

Clearing Accounts (184)

73

Temporary Facilities (185)

74

Miscellaneous Deferred Debits (186)

75

Deferred Losses from Disposition of Utility Plant (187)

76

Research, Development, and Demonstration Expend. (188)

77

Unamortized Loss on Reacquired Debt (189)

78

Accumulated Deferred Income Taxes (190)

79

Unrecovered Purchased Gas Costs (191)

80

TOTAL Deferred Debits (Total of lines 66 thru 79)

81

TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)

FERC FORM NO. 2 (REV 06-04)

Page

111

Current Year End of
Quarter/Year Balance
(c)

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet (Liabilities and Other Credits)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

1

PROPRIETARY CAPITAL

2

Common Stock Issued (201)

3

Preferred Stock Issued (204)

4

Capital Stock Subscribed (202, 205)

5

Stock Liability for Conversion (203, 206)

6

Premium on Capital Stock (207)

7

Other Paid-In Capital (208-211)

8

Installments Received on Capital Stock (212)

9

(Less) Discount on Capital Stock (213)

10

(Less) Capital Stock Expense (214)

11

Retained Earnings (215, 215.1, 216)

12

Unappropriated Undistributed Subsidiary Earnings (216.1)

13

(Less) Reacquired Capital Stock (217)

14

Accumulated Other Comprehensive Income (219)

15

TOTAL Proprietary Capital (Total of lines 2 thru 14)

16

LONG TERM DEBT

17

Bonds (221)

18

(Less) Reacquired Bonds (222)

19

Advances from Associated Companies (223)

20

Other Long-Term Debt (224)

21

Unamortized Premium on Long-Term Debt (225)

22

(Less) Unamortized Discount on Long-Term Debt-Dr (226)

23

(Less) Current Portion of Long-Term Debt

24

TOTAL Long-Term Debt (Total of lines 17 thru 23)

25

OTHER NONCURRENT LIABILITIES

26

Obligations Under Capital Leases-Noncurrent (227)

27

Accumulated Provision for Property Insurance (228.1)

28

Accumulated Provision for Injuries and Damages (228.2)

29

Accumulated Provision for Pensions and Benefits (228.3)

30

Accumulated Miscellaneous Operating Provisions (228.4)

31

Accumulated Provision for Rate Refunds (229)

FERC FORM NO. 2 (REV 06-04)

Page

112

Current Year
End of
Quarter/Year
Balance

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

32

Long-Term Portion of Derivative Instrument Liabilities

33

Long-Term Portion of Derivative Instrument Liabilities - Hedges

34

Asset Retirement Obligations (230)

35

TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)

36

CURRENT AND ACCRUED LIABILITIES

37

Current Portion of Long-Term Debt

38

Notes Payable (231)

39

Accounts Payable (232)

40

Notes Payable to Associated Companies (233)

41

Accounts Payable to Associated Companies (234)

42

Customer Deposits (235)

43

Taxes Accrued (236)

44

Interest Accrued (237)

45

Dividends Declared (238)

46

Matured Long-Term Debt (239)

47

Matured Interest (240)

48

Tax Collections Payable (241)

49

Miscellaneous Current and Accrued Liabilities (242)

50

Obligations Under Capital Leases-Current (243)

51

Derivative Instrument Liabilities (244)

52

(Less) Long-Term Portion of Derivative Instrument Liabilities

53

Derivative Instrument Liabilities - Hedges (245)

54

(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges

55

TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)

56

DEFERRED CREDITS

57

Customer Advances for Construction (252)

58

Accumulated Deferred Investment Tax Credits (255)

59

Deferred Gains from Disposition of Utility Plant (256)

60

Other Deferred Credits (253)

61

Other Regulatory Liabilities (254)

62

Unamortized Gain on Reacquired Debt (257)

63

Accumulated Deferred Income Taxes - Accelerated Amortization (281)

64

Accumulated Deferred Income Taxes - Other Property (282)

65

Accumulated Deferred Income Taxes - Other (283)

66

TOTAL Deferred Credits (Total of lines 57 thru 65)

67

TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)

FERC FORM NO. 2 (REV 06-04)

Page

113

Current Year
End of
Quarter/Year
Balance

Prior Year
End Balance
12/31
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Income
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for
other utility function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for
other utility function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's
customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with
respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues
received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of
allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.

Title of Account

(a)

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Reference
Page
Number
(b)

Total
Current Year to
Date Balance
for Quarter/Year
(c)

UTILITY OPERATING INCOME
Gas Operating Revenues (400)
Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Depreciation Expense for Asset Retirement Costs (403.1)
Amortization and Depletion of Utility Plant (404-405)
Amortization of Utility Plant Acu. Adjustment (406)
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
Amortization of Conversion Expenses (407.2)
Regulatory Debits (407.3)
(Less) Regulatory Credits (407.4)
Taxes Other than Income Taxes (408.1)
Income Taxes-Federal (409.1)
Income Taxes-Other (409.1)
Provision of Deferred Income Taxes (410.1)
(Less) Provision for Deferred Income Taxes-Credit (411.1)
Investment Tax Credit Adjustment-Net (411.4)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.8)
Losses from Disposition of Allowances (411.9)
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)

FERC FORM NO. 2 (REV 06-04)

Page

114

Total
Prior Year to Date
Balance
for Quarter/Year
(d)

Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)

Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Income(continued)
Title of Account

(a)

Line
No.
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78

Reference
Page
Number
(b)

Total
Current Year to
Date Balance
for Quarter/Year
(c)

Net Utility Operating Income (Carried forward from page 114)
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutility Operating Income
Revenues form Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
Revenues from Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.1)
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Total of lines 31 thru 40)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Donations (426.1)
Life Insurance (426.2)
Penalties (426.3)
Expenditures for Certain Civic, Political and Related Activities (426.4)
Other Deductions (426.5)
TOTAL Other Income Deductions (Total of lines 43 thru 49)
Taxes Applic. to Other Income and Deductions
Taxes Other than Income Taxes (408.2)
Income Taxes-Federal (409.2)
Income Taxes-Other (409.2)
Provision for Deferred Income Taxes (410.2)
(Less) Provision for Deferred Income Taxes-Credit (411.2)
Investment Tax Credit Adjustments-Net (411.5)
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
Net Other Income and Deductions (Total of lines 41, 50, 59)
INTEREST CHARGES
Interest on Long-Term Debt (427)
Amortization of Debt Disc. and Expense (428)
Amortization of Loss on Reacquired Debt (428.1)
(Less) Amortization of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
Interest on Debt to Associated Companies (430)
Other Interest Expense (431)
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
Net Interest Charges (Total of lines 62 thru 69)
Income Before Extraordinary Items (Total of lines 27,60 and 70)
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.3)
Extraordinary Items after Taxes (Total of line 75 less line 76)
Net Income (Total of lines 71 and 77)

FERC FORM NO. 2 (REV 06-04)

Page

116

Total
Prior Year to Date
Balance
for Quarter/Year
(d)

Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)

Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Income

Line
No.

Elec. Utility
Current
Year to Date
(in dollars)
(g)

Elec. Utility
Previous
Year to Date
(in dollars)
(h)

Gas Utility
Current
Year to Date
(in dollars)
(i)

Gas Utility
Previous
Year to Date
(in dollars)
(j)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

FERC FORM NO. 2 (REV 06-04)

Page

115

Other Utility
Current
Year to Date
(in dollars)
(k)

Other Utility
Previous
Year to Date
(in dollars)
(l)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Accumulated Comprehensive Income and Hedging Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.

Line
No.

Item
(a)

Unrealized Gains
and Losses on
available-for-sale
securities
(b)

1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Quarter/Year to Date Reclassifications
from Account 219 to Net Income
3 Preceding Quarter/Year to Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding
Quarter/Year
6 Balance of Account 219 at Beginning of Current Year
7 Current Quarter/Year to Date Reclassifications from
Account 219 to Net Income
8 Current Quarter/Year to Date Changes in Fair Value
9 Total (lines 7 and 8)
10 Balance of Account 219 at End of Current
Quarter/Year

FERC FORM NO. 2 (NEW 06-02)

Page 117

Minimum Pension
liabililty Adjustment
(net amount)

Foreign Currency
Hedges

Other
Adjustments

(c)

(d)

(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Accumulated Comprehensive Income and Hedging Activities(continued)

Line
No.

Other Cash Flow Hedges
Interest Rate Swaps

Other Cash Flow Hedges
(Insert Category)

(f)

(g)

Totals for each
category of
items recorded in
Account 219
(h)

1
2
3
4
5
6
7
8
9
10

FERC FORM NO. 2 (NEW 06-02)

Page 117a

Net Income
(Carried Forward
from Page 116,
Line 78)
(i)

Total
Comprehensive
Income
(j)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Retained Earnings
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reservation or appropriation of retained earnings.
4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
5. Show dividends for each class and series of capital stock.

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Item

Contra Primary
Account Affected

(a)

(b)

UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)

Appropriations of Retained Earnings (Account 436)
Dividends Declared-Preferred Stock (Account 437)
Dividends Declared-Common Stock (Account 438)
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
Report only on an Annual Basis no Quarterly
Balance-Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.1)
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance-End of Year

FERC FORM NO. 2 (REV 06-04)

Page

118-119

Current Quarter
Year to Date
Balance
(c)

Previous Quarter
Year to Date
Balance
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify
separately such items as investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Description (See Instructions for explanation of codes)

Line
No.

(a)
1

Net Cash Flow from Operating Activities

2

Net Income (Line 78(c) on page 116)

3

Noncash Charges (Credits) to Income:

4

Depreciation and Depletion

5
6

Deferred Income Taxes (Net)

7

Investment Tax Credit Adjustments (Net)

8

Net (Increase) Decrease in Receivables

9

Net (Increase) Decrease in Inventory

10

Net (Increase) Decrease in Allowances Inventory

11

Net Increase (Decrease) in Payables and Accrued Expenses

12

Net (Increase) Decrease in Other Regulatory Assets

13

Net Increase (Decrease) in Other Regulatory Liabilities

14

(Less) Allowance for Other Funds Used During Construction

15

(Less) Undistributed Earnings from Subsidiary Companies

16
17

Net Cash Provided by (Used in) Operating Activities

18

(Total of Lines 2 thru 16)

19
20
21

Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):

22

Gross Additions to Utility Plant (less nuclear fuel)

23

Gross Additions to Nuclear Fuel

24

Gross Additions to Common Utility Plant

25

Gross Additions to Nonutility Plant

26

(Less) Allowance for Other Funds Used During Construction

27
28

Cash Outflows for Plant (Total of lines 22 thru 27)

29
30

Acquisition of Other Noncurrent Assets (d)

31

Proceeds from Disposal of Noncurrent Assets (d)

32
33

Investments in and Advances to Assoc. and Subsidiary Companies

34

Contributions and Advances from Assoc. and Subsidiary Companies

35

Disposition of Investments in (and Advances to)

36

Associated and Subsidiary Companies

37
38

Purchase of Investment Securities (a)

39

Proceeds from Sales of Investment Securities (a)

FERC FORM NO. 2 (REV 06-04)

Page

120

Current Year
to Date
Quarter/Year

Previous Year
to Date
Quarter/Year

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Cash Flows (continued)
Description (See Instructions for explanation of codes)

Line
No.

(a)
40

Loans Made or Purchased

41

Collections on Loans

42
43

Net (Increase) Decrease in Receivables

44

Net (Increase) Decrease in Inventory

45

Net (Increase) Decrease in Allowances Held for Speculation

46

Net Increase (Decrease) in Payables and Accrued Expenses

47
48

Net Cash Provided by (Used in) Investing Activities

49

(Total of lines 28 thru 47)

50
51
52

Cash Flows from Financing Activities:
Proceeds from Issuance of:

53

Long-Term Debt (b)

54

Preferred Stock

55

Common Stock

56
57

Net Increase in Short-term Debt (c)

58
59

Cash Provided by Outside Sources (Total of lines 53 thru 58)

60
61

Payments for Retirement of:

62

Long-Term Debt (b)

63

Preferred Stock

64

Common Stock

65
66

Net Decrease in Short-Term Debt (c)

67
68

Dividends on Preferred Stock

69

Dividends on Common Stock

70

Net Cash Provided by (Used in) Financing Activities

71

(Total of lines 59 thru 69)

72
73

Net Increase (Decrease) in Cash and Cash Equivalents

74

(Total of line 18, 49 and 71)

75
76

Cash and Cash Equivalents at Beginning of Period

77
78

Cash and Cash Equivalents at End of Period

FERC FORM NO. 2 (REV 06-04)

Page

120a

Current Year
to Date
Quarter/Year

Previous Year
to Date
Quarter/Year

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report

Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments,
terminations, transfers, or reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
5. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
6. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
7. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the
utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain
such revenues or to recover amounts paid with respect to power and gas purchases.
8. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
10. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
11. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term
contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from
business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
12. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.

FERC FORM NO. 2/3-Q (02-04)

122.1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion

Line
No.

Item
(a)

Total Company
For the Current
Quarter/Year

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33

FERC FORM NO. 2 (12-96)

Page

200

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)

Line
No.

Electric
(c)

Gas
(d)

Other (specify)
(e)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33

FERC FORM NO. 2 (12-96)

Page

201

Common
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Plant in Service and Accumulated Provision for Depreciation by Function
1. Report below the original cost of plant in service by function. In addition to Account 101,
include Account 102, and Account 106. Report in column (b) the original cost of plant in service
and in column(c) the accumulated provision for depreciation and amortization by function.

Line
No.

1

Intangible Plant

2

Productions-Manufactured Gas

3

Production and Gathering-Natural Gas

4

Products Extraction-Natural Gas

Item

Plant in Service
Balance at
End of Quarter

(a)

(b)

5
6

Other Storage Plant

7

Base Load LNG Terminaling and Processing Plant

8

Transmission

9

Distribution

10

General

11

TOTAL (total of lines 1 thru 10)

FERC FORM NO. 2 (NEW 06-04)

Page

210

Accumulated
Depreciation
And Amortization
Balance at
End of Quarter
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Other Regulatory Assets (Account 182.3)

1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
Description and Purpose of
Other Regulatory Assets

Line
No.

(a)

Balance at
Beginning
Current
Quarter/Year
(b)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 2 (REV 06-04)

Page 232

Debits

(c)

Written off During
Quarter/Year
Account
Charged
(d)

Written off
During the
Period
Amount
(e)

Balance at End of
Current
Quarter/Year
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Other Regulatory Liabilities (Account 254)

1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2. For regulatory liabilities being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
Line
No.

Description and Purpose of
Other Regulatory Liabilities
(a)

Balance at
Beginning of
Current
Quarter/Year
(b)

DEBITS
Account
Credited
(c)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Total

FERC FORM NO. 2 (REV 06-04)

Page 278

DEBITS
Credits
Amount
(d)

(e)

Balance at
End of Current
Quarter/Year
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Natural Gas Company- Gas Revenues and Dekatherms
1. Report below in columns (b), (d) and (f) natural gas operating revenues for each prescribed account year to date
2. In column (f) report the quantity of Dekatherms sold of natural gas year to date.

Line
No.

Title of Account

Total Operating
Revenues
Year to Date
Current Qtr
(b)

(a)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

FERC FORM NO. 2 (NEW 06-04)

Page

309

Dekatherms of
Natural Gas
Year to Date
Current Qtr
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

End of

Gas Production and Other Gas Supply Expenses
Report the amount of gas production and other gas supply expenses year to date

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

Account

Year to Date

(a)

(b)

Production Expenses
Manufactured Gas Production
Total Manufactured Gas Production (700-742)
Natural Gas Production and Gathering
(750-760) Operation
(761-769) Maintenance
Total Natural Gas Production and Gathering (lines 5 and 6)
Production Extraction
(770-783) Operation
(784-791) Maintenance
Total Production Extraction (lines 9 and 10)
(795-798) Exploration and Development Expenses
Other Gas Supply Expenses
Operation
(800) Natural Gas Well Head Purchases
(800.1) Natural Gas Well Head Purchases, Intra company Transfers
(801) Natural Gas Field Line Purchases
(802) Natural Gasoline Plant Outlet Purchases
(803) Natural Gas Transmission Line Purchases
(804) Natural Gas City Gate Purchases
(804.1) Liquefied Natural Gas Purchases
(805) Other Gas Purchases
(805.1) (Less) Purchase Gas Cost Adjustments
Total Purchased Gas (lines 15 through 23)
(806) Exchange Gas
Purchased Gas Expenses
(807.1) Well Expense - Purchased Gas
(807.2) Operation of Purchased Gas Measuring Stations
(807.3) Maintenance of Purchased Gas Measuring Stations
(807.4) Purchased Gas Calculations Expenses
(807.5) Other Purchased Gas Expenses
Total Purchased Gas Expenses (lines 27 thru 31)
(808.1) Gas Withdrawn from Storage-Debit
(808.2) (Less) Gas Delivered to Storage - Credit
(809.1) Withdrawals of Liquefield Natural Gas for Processing - Debit
(809.2) (Less) Deliveries of Natural Gas Processing - Credit
Gas Used in Utility Operation - Credit
(810) Gas Used for Compressor Station Fuel - Credit
(811) Gas Used for Products Extraction - Credit

FERC FORM NO. 2 (NEW 06-04)

Page

310

Year/Period of Report

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

End of

Gas Production and Other Gas Supply Expenses (continued)
Line
No.

40
41
42
43
44

Account

Year to Date

(a)

(b)

(812) Gas Used for Other Utility Operations - Credit
Total Gas Used in Utility Operations - Credit (Lines 38 thru 40)
(813) Other Gas Supply Expense
Total Other Gas Supply Expenses (Lines 24, 25, 32, 33, thru 36, 42, less 41)
Total Production Expenses (Lines 3,7,11,12, and 43)

FERC FORM NO. 2 (NEW 06-04)

Page

310.0

Year/Period of Report

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

End of

Natural Gas Storage, Terminaling, Processing Services
Report the amount of natural gas storage, terminaling, processing, transmission and distribution expenses year to date.

Account

Line
No.

Year to Date
Quarter
(b)

(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
UNDERGROUND STORAGE EXPENSES
(814-826) Operations
(830-837) Maintenance
Total Underground Storage Expenses (Lines 3 and 4)
OTHER STORAGE EXPENSES
(840-842.3) Operations
(843.1-843.9) Maintenance
Total Other Storage Expenses (lines 7 and 8)
LIQUEFIED NATURAL GAS TERMINALING AND PROCESSING
(844.1-846.2) Operations
(847.1-847.8) Maintenance
Total Liquefied Natural Gas Terminaling and Processing (Lines 11 and 12)
TRANSMISSION EXPENSES
Transmission Operation Expenses
(850) Operation Supervision and Engineering
(851) System Control and Load Dispatching
(852) Communication System Expenses
(853) Compressor Station Labor and Expenses
(854) Gas for Compressor Station Fuel
(855) Other Fuel and Power for Compressor Stations
(856) Mains Expenses
(857) Measuring and Regulating Station Expenses
(858) Transmission and Compression of Gas by Others
(859) Other Expenses
(860) Rents
Total Transmission Operation Expenses (Lines 16 through 26)
Transmission Maintenance Expenses
(861) Maintenance Supervision and Engineering
(862) Maintenance of Structures and Improvements
(863) Maintenance of Mains
(864) Maintenance of Compressor Station Equipment
(865) Maintenance of Measuring and Regulating Equipment
(866) Maintenance of Communication Equipment
(867) Maintenance of Other Equipment
Total Transmission Maintenance Expenses (Lines 29 through 35)
Total Transmission Expenses (lines 27 and 36)
DISTRIBUTION EXPENSES
(870-881) Operation Expenses
(885-894) Maintenance
Total Distribution Expenses (Lines 39 and 40)
Total (lines 5,9,13,37 and 41)

FERC FORM NO. 2 (NEW 06-04)

Page

311

Year/Period of Report

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

End of

Gas Customer Accounts, Service, Sales, Administrative and General Expenses
Report the amount of expenses for customer accounts, service, sales, and administrative
and general expenses year to date.

Account

Line
No.

Year to Date
Quarter

(a)
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

(901-905) Customer Accounts Expenses
(907-910) Customer Service and Information Expenses
(911-916) Sales Expenses
8. ADMINISTRATIVE AND GENERAL EXPENSES
Operations
920 Administrative and General Salaries
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
923 Outside Services Employed
924 Property Insurance
925 Injuries and Damages
926 Employee Pensions and Benefits
927 Franchise Requirements
928 Regulatory Commission Expenses
(Less) 929 Duplicate Charges-Credit
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses
931 Rents
TOTAL Operation (Total of lines 6 through 18)
Maintenance
932 Maintenance of General Plant
TOTAL Administrative and General Expenses (Total of lines 19 and 21)

FERC FORM NO. 2 (NEW 06-04)

Page

312

Year/Period of Report

Name of Respondent

Date of Report
(Mo, Da, Yr)

This Report Is:
(1)
An Original
(2)
A Resubmission

Year/Period of Report
End of

Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405) (Except
Amort of Acqusition Adjustments)

1. Report the year to date amounts of depreciation expense, asset retirement cost depreciation,
depletion and amortization, except amortization of acquisition adjustments for the accounts
indicated and classified according to the plant functional groups described.

Functional Classification

Line
No.

Depreciation
Expense
(Account 403)
(b)

(a)

1

Intangible Plant

2

Production Plant, Manufacturing Plant

3

Production and Gathering Plant - Natural Gas

4

Products Extraction - Natural Gas

5

Underground Gas Storage Plant

6

Other Storage Plant

7

Base Load LNG Terminaling and Processing Plant

8

Processing Plant

9

Transmission Plant

10

Distribution Plant

11

General Plant

12

Common Plant

13

TOTAL GAS (Lines 1 through 12)

FERC FORM NO. 2 (NEW 06-04)

Page

339

Depreciation Expense
for Asset Retirement
Costs
(Account 403.1)
(c)

Amortization and
Depletion of
Other Gas Plant
(Accounts 404.1,
404.2 and 404.3)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405) (Except
Amort of Acqusition Adjustments)

1. Report the year to date amounts of depreciation expense, asset retirement cost depreciation,
depletion and amortization, except amortization of acquisition adjustments for the accounts
indicated and classified according to the plant functional groups described.

Line
No.

Amortization of
Other Gas Plant
(Account 405)
(e)

Total

(b) to (e)

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

FERC FORM NO. 2 (NEW 06-04)

Page

339

INDEX
Accrued and prepaid taxes
Accumulated provision for depreciation of
gas utility plant
utility plant (summary)
Advance to associated companies
Associated companies
advances from
advances to
control over respondent
corporations controlled by respondent
investment in
service contracts charges
Attestation 1
Balance Sheet, comparative
Bonds
Capital Stock
discount
expense
premiums
reacquired
subscribed
Cash flows, statement of
Changes -- important during the year
Compressor Stations
Construction
overhead procedures, general description of
work in progress -- other utility departments
Contracts, service charges
Control
corporations controlled by respondent
over respondent
security holders and voting powers
CPA Certification, this report form
Current and accrued
liabilities, miscellaneous
Deferred
credits, other
debits, miscellaneous
income taxes, accumulated
income taxes, accumulated-other property
income taxes, accumulated-other
regulatory expenses
Definitions, this report form
Depletion
amortization and depreciation of gas plant
and amortization of producing natural gas land and land rights
Depreciation
gas plant
gas plant in service
Discount on Capital Stock

262-263
219
200-201
222
256
222-223
102
103
222-223
357
110-113
256-257
250-251
254
254
252
251
252
120-121
108
508-509
218
200-201
357
103
102
107
i
268
269
233
234-235
274-275
276-277
350-351
iv
336-338
336-338
336-338
219
254

Dividend appropriations
Earnings, retained
Exchange and imbalance transactions
Expenses, gas operation and maintenance
Extraordinary property losses
Filing Requirements, this report form
Footnote Data
Gas account -- natural
Gas
exchanged, natural
received
stored underground
used in utility operations, credit
plant in service
Gathering revenues
General description of construction overhead procedures
General information
Income
deductions -- details
340
statement of, for year
Installments received on capital stock
Interest
on debt to associated companies
on long-term from investment, advances, etc.
Instructions for filing the FERC Form No. 2
Investment
in associated companies
other222-223
subsidiary companies
securities disposed of during year
temporary cash
Law, excerpts applicable to this report form
List of Schedules, this report form
Legal proceedings during year
Long-term debt
assumed during year
retained during year
Management and engineering contracts
Map, system
522
Miscellaneous general expense
Notes
Payable, advances from associated companies
to balance sheet
to financial statement
to statement of income for the year
Operating
expenses -- gas
revenues -- gas
Other
donations received from stockholders

118-119
118-119
328
320-325
230
i-iii
551-552
520
328
328
220
331
204-209
302-303
218
101
256-259,
114-116
252
340
256-257
i-iii
222-223
224-225
222-223
222-223
iv
2-3
108
256-257
255
255
357

335
256-257
122
122
122
317-325
300-301
253

gains on resale or cancellation of reacquired capital stock
miscellaneous paid-in capital
other supplies expense
paid-in capital
reduction in par or stated value of capital stock
regulatory assets
regulatory liabilities
Peak deliveries, transmission system,
Peaking facilities, auxiliary
Plant -- gas
construction work in progress
held for future use

253
253
334
253
253
232
278
518
519

leased from others
leased to others
Plant --Utility
accumulated provisions (summary)
leased to others, income from
Premium on capital stock
Prepaid taxed
262-263
Prepayments
230
Professional services, charges for
Property losses, extraordinary
Reacquired
capital stock
long-term debt
Receivers’ certificate
Reconciliation of reported net income with taxable income from Federal income taxes
Regulatory commission expenses
Regulatory commission expenses -- deferred
Retained earnings
appropriated
statement of
unappropriated
Revenues
from storing gas of others
from transportation of gas through gathering facilities
from transportation of gas through transmission facilities
gas operating
Salaries and wages, distribution of
Sales
300-301
Securities
disposed of during year
holders and voting powers
investment in associated companies
investment, others
issued or assumed during year
refunded or retired during year
registered on a national exchange

212
213

216
214

200-201
213
252

357
230
250-251
256-257
256-257
261
350-351
232
118-119
118-119
118-119
306-307
302-303
304-305
300
354-355

222-223
107
222-223
222-223
255
255
250-251,

Stock liability for conversion
Storage
of natural gas, underground
revenues
Taxes
accrued and prepaid
charged during the year
on income, deferred -- accumulated
reconciliation of net income for
Transmission
and compression of gas by others
lines
revenues
system peak deliveries
Unamortized
debt discount and expense
loss and gain on reacquired debt
premium on debt
Underground
storage of natural gas, expense, operating data, plant
Unrecovered plant and regulatory study costs

256-257
252
512-513
306-307
262-263
262-263
222-223,
234-235
261
332
514
304-305
518
258-259
260
258-259
512-513
230