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.
Docket RP95-407
Account 254 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 MountainWest Pipeline's FERC Form No.2, Note 2 to Financial Statements for the year ended December 31, 2024 for further discussion.
The 2017 Tax Reform Act includes provisions that stipulate the method that EDIT related to accelerated tax depreciation reverse, which is generally over the remaining book life of the property based on the weighted average rate at which these deferred taxes were built. MountainWest Pipeline has estimated the amount of protected and unprotected EDIT expected to reverse in 2023, and, beginning January 1, 2020 started amortizing the related EDIT, which is currently under review by FERC under Docket No. RM18-12-000. Refer to MountainWest Pipeline's FERC Form No. 2, Note 3 to the Financial Statements for the year ended December 31, 2024 for further discussion.
FERC GAS TARIFF PT. 1 GENERAL TERMS & CONDITIONS SECTION 12.7
FERC GAS TARIFF PT. 1 GENERAL TERMS & CONDITIONS SECTION 12.15
FERC GAS TARIFF PT. 1 GENERAL TERMS & CONDITIONS SECTION 12.15
FERC GAS TARIFF PT. 1 GENERAL TERMS & CONDITIONS SECTION 1
FERC GAS TARIFF PT. 3 GENERAL TERMS & CONDITIONS SECTION 17
FERC GAS TARIFF PT. 3 GENERAL TERMS & CONDITIONS SECTION 16.4
FERC GAS TARIFF PT. 3 GENERAL TERMS & CONDITIONS SECTION 17
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Schedule Page: 309 Line No.: 13 Column: c
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Balance represents withdrawal volume only. In addition to the reported withdrawal volume, the injection volume was 5,648,193 Dths.
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Schedule Page: 520 Line No.: 2 Column:
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Footnote to Instruction 5:
MountainWest 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:
MountainWest Pipeline had the following storage quantities at 03/31/2025:
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Clay Basin Storage
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Dth
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Contract Storage
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17,326,678
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System Balancing Gas
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2,051,756
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Gas for Future Sale or Transportation
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694,889
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20,073,323
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Leroy Peaking Storage
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Dth
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Contract Storage
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732,544
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Coalville Peaking Storage
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Dth
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Contract Storage
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581,884
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Chalk Creek Peaking Storage
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Dth
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Contract Storage
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26,730
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Schedule Page: 520 Line No.: 5 Column: c
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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.
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Schedule Page: 520 Line No.: 7 Column: d
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This amount does not include System Balancing Gas withdrawals reported on Line 12, or 32,947 Dth of Gas Received for Fuel which is reported on Line 13.
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Schedule Page: 520 Line No.: 12 Column: c
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System Balancing Gas withdrawals. Applies to column (d) also.
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Schedule Page: 520 Line No.: 15.1 Column: c
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Other Receipts includes:
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Dth
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Change in Storage Inventory
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625,072
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Operations Gas
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—
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625,072
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Schedule Page: 520 Line No.: 20 Column: c
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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.
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Schedule Page: 520 Line No.: 27 Column: c
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System Balancing Gas injections. Applies to column (d) also.
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Schedule Page: 520 Line No.: 29 Column: c
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Other Deliveries includes:
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Dth
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Change in Storage Inventory
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26,509,141
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M&R, Mains, & Misc. Fuel
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133,036
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26,642,177
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Schedule Page: 521 Line No.: 4 Column: e
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Allocation method was based on throughput. Applies to lines 11, 18, and 26 also.
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Schedule Page: 521 Line No.: 4 Column: i
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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.
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Schedule Page: 521 Line No.: 4 Column: n
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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 month 2 & 3 also.
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Schedule Page: 521 Line No.: 6 Column: e
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Allocation method was based on actual gas supplied and used. Applies to Line 13 also.
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Schedule Page: 521 Line No.: 6 Column: n
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In accordance with FERC Order No. 581, Shipper Supplied Gas is not directly charged to an account. Applies to month 2 & 3 also.
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Schedule Page: 521 Line No.: 18 Column: e
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Gas used for M&R Fuel, Mains Fuel, and other Operational Fuel. Applies to all other columns on this line.
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Schedule Page: 521 Line No.: 34 Column: e
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“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. Applies to month 2 & 3 also.