|
|
|
|
|
|
|
Debt, discount and expense
|
$
|
(12,064)
|
|
|
Regulatory commission expense (ACA)
|
83,664
|
|
|
Regulatory liabilities-Rate Case Settlement Amortization
|
(557,008)
|
|
|
Total
|
$
|
(485,408)
|
|
|
|
|
|
|
|
|
Debt, discount and expense
|
$
|
4,006
|
|
|
Regulatory commission expense (ACA)
|
91,155
|
|
|
Regulatory liabilities-Rate Case Settlement Amortization
|
(557,008)
|
|
|
Total
|
$
|
(461,847)
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
Estimated cash out imbalance
|
$
|
(1,243,120)
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
Estimated cash out imbalance
|
$
|
(1,351,329)
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
Deemed contribution of taxes accrued
|
$
|
—
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
Deemed contribution of taxes accrued
|
$
|
—
|
|
|
|
|
|
|
|
|
Other regulatory assets - fuel tracker
|
$
|
(548,308)
|
|
|
Other regulatory assets - other
|
—
|
|
|
Total
|
$
|
(548,308)
|
|
|
|
|
|
|
|
|
Other regulatory assets - fuel tracker
|
$
|
(3,892,066)
|
|
|
Other regulatory assets - other
|
|
|
Total
|
$
|
(3,892,066)
|
|
|
|
|
|
|
|
|
Other regulatory liabilities - other
|
$
|
1,282,971
|
|
|
|
|
|
|
|
|
Other regulatory liabilities - other
|
$
|
9,976
|
|
|
|
|
|
|
|
|
Other current assets - other
|
$
|
(2,293,979)
|
|
|
Other current liabilities - other
|
—
|
|
|
Other deferred charges and liabilities (net)
|
131,709
|
|
|
|
|
Total
|
$
|
(2,162,270)
|
|
|
|
|
|
|
|
|
Other current assets - other
|
$
|
189,000
|
|
|
Other current liabilities - other
|
—
|
|
|
Other deferred charges and liabilities (net)
|
142,767
|
|
|
|
|
Total
|
$
|
331,767
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
CWIP accruals
|
$
|
17,619,857
|
|
|
CWIP retainage
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
CWIP accruals
|
$
|
16,705,251
|
|
|
CWIP retainage
|
1,109,278
|
|
|
|
|
|
|
|
|
Cash received for excess of sold scrap materials
|
$
|
—
|
|
|
|
|
|
|
|
|
Cash received for excess of sold scrap materials
|
$
|
—
|
|
|
|
|
|
|
|
|
Contributions of intercompany advance receivable
|
$
|
64,056,221
|
|
|
|
|
|
|
|
|
Contributions of intercompany advance receivable
|
$
|
0
|
|
|
|
|
|
|
|
|
Contributions in aid of construction
|
$
|
225,186
|
|
|
|
|
|
|
|
|
Contributions in aid of construction
|
$
|
160,000
|
|
|
|
|
|
|
|
|
Contributions from members
|
$
|
—
|
|
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
980-710-25, "Accounting for the Effects of Certain Types of Regulation" contains discussion of the regulatory accounting implications
of
recording
accrued
vacation
under
ASC
710-10-25.
Docket No. RM95-4 000 Order 581 issued September 28, 1995.
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202. FERC ACA is amortized monthly to expense account 928.
Docket No. RP20-980-004 issued on September 10, 2021. Section 4.3 Deficient Deferred Income Taxes (DDIT) Regulatory Asset related to ETNG Settlement. Pursuant to 18 CFR 367.1823.
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.
East Tennessee Natural Gas LLC estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.
Docket No. RP20-980-004 issued on September 10,2021. Section 4.4 Rate Case Regulatory Liability related to ETNG Settlement. Pursuant to 18 CFR 367.2540.
Effective January 2021, Rocky Top Expansion Project (FT-ART), Murray Project (AFT-AMUR), Patriot Project (FT-APT) and Northeastern Tennessee Projects (FT-ANET) were rolled in to system rate schedule (FT-A) per section 3.1 of the East Tennessee rate case settlement RP20-980
Withdrawals from LNG facility.
|
|
|
|
|
|
|
Cashout receipts
|
1,136,815
|
|
|
Line pack receipts
|
67,187
|
|
|
Total
|
1,204,002
|
|
77,916,806 Dths are the only volumes subject to ACA surcharges.
Injections to LNG facility.
|
|
|
|
|
|
|
Auction gas
|
—
|
|
|
Cashout deliveries
|
—
|
|
|
Construction gas loss
|
—
|
|
|
LNG Fuel
|
3,340
|
|
|
Line pack deliveries
|
45,903
|
|
|
Heater Fuel & M&R fuel
|
3,121
|
|
|
O&M gas loss
|
8,334
|
|
|
Total
|
60,698
|
|
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.
|
|
|
|
|
|
|
Heater fuel
|
145
|
|
|
M&R fuel
|
1,109
|
|
|
O&M gas loss
|
3,675
|
|
|
Total
|
4,929
|
|
|
|
|
|
|
|
|
Heater fuel
|
247
|
|
|
M&R fuel
|
1,075
|
|
|
O&M gas loss
|
2,359
|
|
|
Total
|
3,681
|
|
|
|
|
|
|
|
|
Heater fuel
|
116
|
|
|
M&R fuel
|
937
|
|
|
O&M gas loss
|
2,300
|
|
|
Total
|
3,353
|
|
The valuation of the net excesses or deficiencies which result from shipper supplied gas, as well as the valuation of the dispositions of excesses and the sources of deficiencies are reflected in the annual cashout report and refund plan filed pursuant to our tariff.
The valuation of the net excesses or deficiencies which result from shipper supplied gas, as well as the valuation of the dispositions of excesses and the sources of deficiencies are reflected in the annual cashout report and refund plan filed pursuant to our tariff.
The valuation of the net excesses or deficiencies which result from shipper supplied gas, as well as the valuation of the dispositions of excesses and the sources of deficiencies are reflected in the annual cashout report and refund plan filed pursuant to our tariff.