Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
ASC 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 710-10-2.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Deemed distribution of deferred taxes |
$ — |
| Deemed contribution of taxes accrued |
$ — |
|
Other regulatory assets - other
|
$ 6,257,419
|
| Other regulatory liabilities-fuel tracker |
$ 491,664 |
| CWIP accruals |
$ 4,523 |
| CWIP retainage |
—
|
| Accounts Payable associated with construction costs |
5,620 |
| Total |
$ 10,143 |
| Distributions to members |
$ 35,000,000
|
|
Cashout Receipts
|
0 |
| Line Pack Receipts |
78,204 |
| TEAL OBA Adjustments |
0 |
| Total |
78,204 |
236,157,385 Dths are the only volumes subject to ACA surcharges.
123,087,970 Dths are the only volumes subject to ACA surcharges.
| Lease Fuel |
2,524,326 |
| Auction Gas |
0 |
| Cashout Deliveries |
0 |
| Line Pack Deliveries |
110,094 |
| O&M Gas Loss |
2,568 |
| M&R Fuel |
10,100 |
| Total |
2,647,088 |
| Lease Fuel |
1,377,693 |
| Auction Gas |
0 |
| Cashout Deliveries |
0 |
| Line Pack Deliveries |
106,931 |
| O&M Gas Loss |
2,568 |
| M&R Fuel |
5,614 |
| Total |
1,492,806 |
| Deemed distribution of deferred taxes |
$ — |
| Deemed contribution of taxes accrued |
$ — |
| Other regulatory assets - other |
$ 149,532 |
| Other regulatory assets - fuel tracker |
192,322 |
| Total |
$ 341,854 |
| CWIP accruals |
$ (534,792) |
| CWIP retainage |
(404) |
| Accounts Payable associated with construction costs |
- |
| Total |
$ (535,196) |
| Debt discount and expense |
$ 570,449 |
| Regulatory commission expenses (ACA) |
353,199 |
| Utility plant |
57,905 |
| Total |
$ 981,553 |
| Other current assets - other |
$ (2,805,192) |
| Other Current Assets- Imbalances and Fuel Trackers |
- |
| Other Deferred Charges and Liabilities (net) |
1,221 |
| Net gain on sale of property |
- |
| Other Current Liabilities- Imbalances and Fuel Trackers |
- |
| Total |
$ (2,803,971) |
| Distributions to members |
$ (42,720,000) |
| Commercial Paper |
473 |
| Total |
$ (42,719,527) |
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Distributions to members |
$ 91,500,000
|
| Debt discount and expense |
$ 539,048 |
| Regulatory commission expenses (ACA) |
333,281 |
| Utility plant |
57,905 |
| Total |
$ 930,234 |
| Other current assets - other |
$ (335,024) |
| Other Current Assets- Imbalances and Fuel Trackers |
430,607 |
| Other Deferred Charges and Liabilities (net) |
9,878 |
| Gain on Sale of Property |
(1,000) |
| Other Current Liabilities- Imbalances and Fuel Trackers |
(311,189) |
| Total |
$ (206,728) |
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.
| Lease Fuel |
486,456 |
| M&R Fuel |
2,217 |
| O&M Gas Loss |
0 |
| Total |
488,673 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
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.
| Lease Fuel |
431,759 |
| M&R Fuel |
1,547 |
| O&M Gas Loss |
1,269 |
| Total |
434,575 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
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.
| Lease Fuel |
459,478 |
| M&R Fuel |
1,850 |
| O&M Gas Loss |
1,298 |
| Total |
462,626 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
| Distribution to members |
$ (99,250,000) |