Distributions to members			$	(59,000,000)

Distributions to members			$	(39,500,000)

Regulatory assets			$	113,598
Regulatory commission expense (ACA)			36,447
Total			$	150,045

Regulatory assets			$	113,598
Regulatory commission expense (ACA)			34,237
Total			$	147,835

Significant non-cash transactions:
Deemed contributions of taxes accrued

Significant non-cash transactions:
Deemed contributions of taxes accrued

Other Regulatory Assets - Fuel Tracker
Other regulatory Assets - other			$	18,796,621

Other Regulatory Assets - Fuel Tracker			$	(230,449)
Other regulatory Assets - other			$	(1,640)

Other Regulatory Liabilities - Fuel Tracker

Other Regulatory Liabilities - Other

$

40,158

Other Regulatory liabilities			$	—

Other current assets - other			$	167,253
Other deferred charges and liabilities (net)			(16,733)
Total			$	150,520

Other current assets - other			$	167,779
Other Cur. Liab- Other
Other deferred charges and liabilities (net)			291,809
Total			$	459,588

Significant non-cash transactions:
CWIP accruals			$	(5,252)

Significant non-cash transactions:
CWIP accruals			$	(487,050)

Saving bank investment

Contributions in aid of construction

Distributions to members			$	(59,000,000)

Distributions to members			$	(39,500,000)

Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).

Per FERC Docket (CP96-178-000), represents costs incurred on a portion of the M&N Phase I facilities which were placed into service on March 10, 1999. This regulatory asset arises from the deferral of operating costs incurred on the 83 miles of Phase I joint facilities with Portland Natural Gas Transmission System (PNGTS).

The FERC allowed M&N to defer the costs beginning from 12/1/99. The asset is being amortized at a rate of 2.2% over the life of the facilities.

Balance relates to a regulatory asset created as a result of the difference between GAAP and FERC depreciation (Levelized depreciation) created in the years that the FERC rate was less than straight-line rate (prior to 2003).

Per FERC Docket (RP02-134-000): The commission approved, by order dated 4/14/1999, M&N's proposal to use the modified depreciation expense approach to achieve a levelized cost-of-serviceover the first four years of service on M&N's facilities. The depreciation rate change relates to main pipeline except laterals, intangibles and general plant. In that order, the Commission directed that M&N record the regulatory asset created by the difference in the depreciation expense between the modified depreciation rate and the straight-line book depreciation rate in account 182.3. Accordingly, the March 12, 2003 Order in Docket No. RP02-134-000 approves the un-amortized regulatory asset remaining after this levelization period shall continue to be depreciated.

Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.

Docket No. RM95-4-000 Order 581 issued September 28, 1995.

Relates to the establishment of a regulatory liability as a result of the U.S. tax reform legislation dated December 22, 2017.

Maritimes & Northeast Pipeline estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.

Docket RP13-1350-000

Cashout receipts			2,259
Linepack receipts			134,531
Total			136,790

45,531,405 Dths are the only volumes subject to ACA surcharges.

Cashout delivery			0
Construction gas loss			0
Heater fuel and M&R fuel			470
Linepack delivery			176,500
O&M gas loss			921
Warehouse fuel			16,570
Total			194,461

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.

Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.

O&M gas loss			297
M&R Fuel			58
Heater Fuel			38
Warehouse fuel			5,364
Total			5,757

O&M gas loss			221
M&R Fuel			58
Heater Fuel			32
Warehouse fuel			5,765
Total			6,076

O&M gas loss			403
M&R Fuel			72
Heater Fuel			212
Warehouse fuel			5,441
Total			6,128

Since we administer the recovery of gas used for fuel by means of a tracking mechanism with a cash transaction-based make-up provision, no dollar values are assigned to the net excesses or deficiencies which results from shipper supplied gas.  The dollar values reported are for the sole purpose of complying with this schedule.

Since we administer the recovery of gas used for fuel by means of a tracking mechanism with a cash transaction-based make-up provision, no dollar values are assigned to the net excesses or deficiencies which results from shipper supplied gas.  The dollar values reported are for the sole purpose of complying with this schedule.

Since we administer the recovery of gas used for fuel by means of a tracking mechanism with a cash transaction-based make-up provision, no dollar values are assigned to the net excesses or deficiencies which results from shipper supplied gas.  The dollar values reported are for the sole purpose of complying with this schedule.