MountainWest Pipeline, LLC is indirectly owned by the The Williams Companies, Inc. through Williams Partners Operating LLC which directly owns MountainWest Pipelines Holding LLC.
White River Hub, LLC is owned 50% by MountainWest White River Hub, LLC and 50% by Enterprise White River Hub, LLC.
Certain reclassifications have been made to the prior year presentation to conform to the current year presentation. These reclassifications had no impact on total assets, liabilities, or equity, total net income, or cash flow.
Schedule Page 118/119 Line: 25 Column: d
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Purchase Accounting adjustments
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$
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3,605,356
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Certain reclassifications have been made to the prior year presentation to conform to the current year presentation. These reclassifications had no impact on total assets, liabilities, or equity, total net income, or cash flow.
Dockets CP91-2021 / CP97-49
Dockets CP95-115 / CP97-49
Dockets CP05-5 / CP07-25
Reconciliation of Plant & Provision Accounts:
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Includes Book Cost of Plant Retired - 101 (pg 209 line 129, col. d)
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$
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(8,030,342)
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Miscellaneous adjustment of assets in 2022 - 101 (pg 209 line 129, col. d)
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$
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(12,083,285)
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Inventory in account 117.1 represents the balance of recoverable gas volumes that are necessary to maintain pressure and deliverability requirements for MountainWest Pipeline’s storage facilities. Recoverable base gas is reported under the inventory method.
Inventory in account 117.2 represents the balance of system balancing gas volumes for load balancing, no notice transportation, and other operational purposes. System balancing gas is reported under the inventory method.
Inventory in account 117.4 represents volumes owed to the system and volumes lent to the system in a park and loan agreement, reported at market (estimated replacement) value.
Inventory in account 164.1 represents the balance of pipeline owned gas which the pipeline intends to sell. Pipeline owned gas is reported under the inventory method.
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Description
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2024
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Equity Earnings from 100% of MWOT's Net Income
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$
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45,190,045
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Description
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2024
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Equity Earnings from 100% of MWFS's Net Income
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$
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365,064
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Description
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2024
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Equity Earnings from 50% of WRH's Net Income
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$
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2,934,416
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Description
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2024
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Distribution to Williams
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(4,784,806)
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DEF
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CTD
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TAX
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12/31/2024
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DESCRIPTION
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ACCT
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Balance
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PROPERTY, PLANT, & EQUIPMENT
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190
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1,342,289
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REGULATORY LIABILITIES
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190
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15,851,617
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ENVIRONMENTAL LIABILITIES
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190
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39,141
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OTHER ACCRUED LIABILITIES
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190
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3,284,402
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190 TOTAL
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$
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20,517,449
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Account Description
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2024
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427/430 Total of Accounts 427 and 430 on Page 116
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$
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18,963,608
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427 Less: Amortization of Cash Flow Hedge Deferrals related to notes in Acct. 224
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(793,608)
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$
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18,170,000
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(a) Use tax is distributed to various accounts based on the accounts charged for the originating invoice
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DEF
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12/31/2024
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CTD
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TAX
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Balance
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DESCRIPTION
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ACCT
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PROPERTY, PLANT, & EQUIPMENT
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282
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(13,254,426)
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282 TOTAL
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(13,254,426)
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DEF
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CTD
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TAX
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12/31/2024
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DESCRIPTION
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ACCT
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Balance
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REGULATORY ASSETS
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283
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$
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(7,167,261)
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DEFERRED CHARGES & OTHER ASSETS
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283
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$
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(571,471)
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283 TOTAL
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$
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(7,738,732)
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Docket RP95-407
Balance predominately reflects MountainWest Pipeline's estimate of amounts probable of refund to customers for excess deferred income taxes (EDIT) resulting from the reduction in the corporate income tax rate to 21% under the 2017 Tax Reform Act. Refer to Note 2 to Financial Statements.
Docket RP10-1134
Docket RP24-213
Docket RP24-213
Docket RP95-407
Docket RP95-407
Docket RP09-882-000, et.al.
Docket RP00-397
Docket RP02-357
In addition to the reported withdrawal volumes, there were 43,613,540 Dth injection volumes.
In addition to the reported withdrawal volumes, there were 74,038,239 Dth injection volumes.
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PAL1 Daily Revenue - Account 489.4
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$
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2,836,751
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PAL1 Delivery Revenue - Account 489.4
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71,222
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Total PAL1 Revenue
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$
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2,907,973
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Peaking Storage Service Revenue:
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Reservation Revenue
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$
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6,366,792
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Withdrawal Revenue
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$
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60,601
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Injection Revenue
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$
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53,959
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$
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6,481,352
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Peaking Storage Service Volumes:
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Dth
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Withdrawal Volumes
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1,569,489
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Injection Volumes
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1,401,611
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2,971,100
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Delivery Points:
MAP 176 - ROBERSON CREEK
MAP 281 - KANDA COL OTPL DEL
MAP 384 - EAKIN TO OTPL
MAP 388 - ROBERSON THRU KANDA
MAP 868 - XO-16 NWP DELIVERY
MAP 390 - OVERTHRUST 121/KRGT PAINTER FROM QPC
MAP 345 - KEMMERER GATE TO OTP
MAP 389 - HAMS FORK FROM QPC
MAP 207 - NAUGHTON
MAP 425 - BELL BUTTE STORAGE INJECTION VIA DEOP
MAP 424 - RUBY FROM QPC
Receipt Points:
MAP 429 - OPAL PLANT TO QPC/EAKIN
MAP 869 - OTPL TO QPC XO16
MAP 285 - OVERTHRUST JL 36 MS
MAP 387 - OTPL TO QPC EAKIN
MAP 428 - OPAL PLANT TO QPC/WTNY
MAP 427 - WIC WAMSUTTER TO QPC
MAP 430 - PIONEER PLT TO QPC/WTNY
Delivery Points:
MAP 410 – WHITE RIVER HUB
Receipts Points:
MAP 409 – WHITE RIVER HUB
Underground Storage rates for lines 4 are based on the respective depreciable lives.
Transmission Plant rates for lines 7 & 10 are based on the respective depreciable lives.
General Plant rates for line 8 are based on the respective depreciable lives.
Intangible rate for line 9 is based on a 5 year depreciable basis.
Enterprise shared services are charged to MountainWest Pipeline and other franchises via specific allocations based on a relationship with the delivery of services, as in the case of some human resource services costs are allocated based on employee headcount, or via general allocations using the modified Massachusetts formula for residual overhead costs that are not readily assignable to a particular operating area or franchise via specific allocation.
Payroll and non-payroll charges for the benefit of the Transmission & Gulf of America Operating Area that are not specific to a franchise are allocated to franchises included in the Transmission & Gulf of America Operating Area, including MountainWest Pipeline, via specific allocations based on a relationship with the delivery of services, as in the case of some human resource services costs are allocated based on employee headcount, or via general allocations using the modified Massachusetts formula for residual overhead costs that are not readily assignable to a particular franchise via specific allocation. The Transmission & Gulf of America Operating Area includes certain non-regulated franchises, MountainWest Overthrust Pipeline, LLC, MountainWest Pipeline, LLC, Northwest Pipeline LLC, and Transcontinental Gas Pipe Line Company, LLC. Allocation to Williams Partners Operating LLC is for the non-regulated franchises in the operating area.
Storage facilities charges recorded to a specific work order for the benefit of the Transmission & Gulf of America Operating Area that are not specific to a franchise are allocated to franchises included in the Transmission & Gulf of America Operating Area, including MountainWest Pipeline, via specific allocations. The Transmission & Gulf of America Operating Area includes certain non-regulated franchises, MountainWest Overthrust Pipeline, LLC, MountainWest Pipeline, LLC, Northwest Pipeline LLC, and Transcontinental Gas Pipe Line Company, LLC.
Houston, Texas Williams tower building rent is allocated based on employee labor costs.
Employees' direct assignment payroll and non-payroll charges for the benefit of the Transmission & Gulf of America Operating Area that are not specific to a franchise are allocated to franchises included in the Transmission & Gulf of America Operating Area based on the modified Massachusetts formula. The Transmission & Gulf of America Operating Area includes certain non-regulated franchises, MountainWest Overthrust Pipeline, LLC, MountainWest Pipeline, LLC, Northwest Pipeline LLC, and Transcontinental Gas Pipe Line Company, LLC.
Salt Lake City, Utah building rent is allocated based on employee labor costs.
Dth calculated using the 1.065 Mcf/Dth conversion factor. Applied to line 2, 3, 4 & 7 also.
Operator Balancing Agreement allocations
Peaking Storage
Operator Balancing Agreement allocations
Peaking Storage
Chalk Creek and Coalville have been combined, only Chalk Creek operated on the day of highest transmission peak delivery.
Max deliverability for Chalk Creek assumes a BTU conversion of 1,036.4 BTU/SCF and a max rate of 35 MMscfd. Max deliverability for Coalville assumes a BTU conversion of 1,031.4 BTU/SCF and a max rate of 65 MMscfd.
Max deliverability for Leroy assumes a BTU conversion of 1,028.4 BTU/SCF and a max rate of 75 MMscfd.
Max deliverability for Clay Basin assumes a BTU conversion of 1,065 BTU/SCF and a max rate of 765 MMscfd as limited by dehydration units.
Footnote to Instruction 5:
Mountain West Pipeline, LLC does not bundle Sales and Transportation Services.
Footnote to Instruction 7:
All quantities of gas were subject to Commission regulation.
Footnote to Instruction 9:
Mountain West Pipeline had the following storage quantities at 12/31/24:
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Clay Basin Storage
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Dth
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Contract Storage
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42,780,551
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System Balancing Gas
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2,402,133
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Gas for Future Sale or Transportation
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293,281
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45,475,965
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Leroy Peaking Storage
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Dth
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Contract Storage
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688,792
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Coalville Peaking Storage
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Dth
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Contract Storage
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591,132
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Chalk Creek Peaking Storage
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Dth
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Contract Storage
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279,026
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This amount has been reduced by the quantity of “Receipts of Respondent’s Gas Transported by Others” (Line 11). Applies to column (d) also.
This amount does not include System Balancing Gas withdrawals reported on Line 12, or 169,623 Dth of Gas Received for Fuel which is reported on Line 13.
This amount does not include System Balancing Gas withdrawals reported on Line 12, or 61,276 Dth of Gas Received for Fuel which is reported on Line 13.
System Balancing Gas withdrawals. Applies to column (d) also.
Other Receipts Includes:
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Dth
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Change in storage Inventory
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26,331,645
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Operational Gas
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10,311
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26,341,956
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Other Receipts Includes:
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Dth
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Change in storage Inventory
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5,824,428
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This amount has been reduced by the quantity of “Deliveries of Gas to Others for Transportation” (Line 26). Applies to column (d) also.
There were 48,246,669 Dth of natural gas received into underground storage as reported on line 14 of page 512, gas of others received for contract storage. Pursuant to section 4(f) of Rate Schedule FSS and Section 3(d) of respondent’s FERC Gas Tariff, First Revised Volume No.1, ACA is only applicable to 26,028,969 Dth of gas transported to storage by Northwest Pipeline Corporation.
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The total volume subject to ACA
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Dth
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Deliveries of Gas Transported for Others (Account 489.2)
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P.520,Line20
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374,953,478
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Deliveries of Gas to Others for Transportation (Account 858)
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P.520 Line26
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88,754,664
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Gas Transported to Storage by Northwest Pipeline Corporation
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26,028,969
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489,737,111
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System Balancing Gas injections. Applies to column (d) also
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Other Deliveries includes:
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Dth
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Change in Storage Inventory
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23,912,039
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M&R, Mains, & Misc. Fuel
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557,563
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24,469,602
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Other Deliveries includes:
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Dth
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Change in Storage Inventory
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3,248,826
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M&R, Mains, & Misc. Fuel
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201,279
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3,450,105
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Allocation method was based on throughput. Applies to lines 11, 18, and 26 also.
Shipper Supplied Gas, Gas Consumed in Pipeline Operations, and Net Excess or (Deficiency) balances are valued based on the "Inside FERC’s Gas Market Report" first-of-the-month posting for Northwest Pipeline Corp., Rocky Mountains, published for the first of the month following gas flow. Applies to lines 6, 11, 13, 18, 20, and 26 also
In accordance with FERC Order No. 581, Shipper Supplied Gas is not directly charged to an account. Any excess or deficiency in net Shipper Supplied Gas (line 37) is recorded as “Other Regulatory Assets/Liabilities” (Accounts 182.3 / 254) with offsetting entries booked to “Regulatory Debits/Credits”, (Accounts 407.3 / .4). Applies to months 2 & 3 also.
Allocation method was based on actual gas supplied and used. Applies to Line 13 also.
In accordance with FERC Order No. 581, Shipper Supplied Gas is not directly charged to an account.Applies to months 2 & 3 also.
Gas used for M&R Fuel, Mains Fuel, and other Operational Fuel. Applies to all other columns on this line.
“Net excess or (deficiency)” balances are refunded or collected in-kind through MountainWest Pipeline, LLC’s annual Fuel Gas Reimbursement and Tracking provision (§12.15) of the General Terms and Conditions of Part I of MountainWest Pipeline, LLC's FERC Gas Tariff.