All system balancing gas recorded under the fixed asset method as defined by FERC Order 581. Initial line pack is recorded in the plant account 117.1 (non-current).
Any additional system gas volumes needed for load balancing, no notice transportation and other operational purposes is recorded in account 117.2 (current portion).
On March 18, 1992, FERC approved an uncontested settlement ("Settlement") in Texas Eastern Transmission Corp., 58 FERC 61,295 (1992). The order approving the Settlement became final on April 17, 1992. The compliance tariff filing, submitted April 24, 1992, was accepted by the Commission on June 17, 1992. Rates for twenty-four annual periods under the Settlement have also been filed and approved by the Commission. On August 9, 2017 Texas Eastern Transmission, LP refiled a Joint Settlement Extension Agreement (2017 Settlement Extension) to extend the Joint Stipulation and Agreement orignally approved by the Commission in Docket No. RP88-67-000 on March 18, 1992. On October 10, 2017 the Commission approved the filing to extend the 1992 Settlement from March 18, 2017 through November 30, 2027.
On March 18, 1992, FERC approved an uncontested settlement ("Settlement") in Texas Eastern Transmission Corp., 58 FERC 61,295 (1992). The order approving the Settlement became final on April 17, 1992. The compliance tariff filing, submitted April 24, 1992, was accepted by the Commission on June 17, 1992. Rates for twenty-four annual periods under the Settlement have also been filed and approved by the Commission. On August 9, 2017 Texas Eastern Transmission, LP refiled a Joint Settlement Extension Agreement (2017 Settlement Extension) to extend the Joint Stipulation and Agreement orignally approved by the Commission in Docket No. RP88-67-000 on March 18, 1992. On October 10, 2017 the Commission approved the filing to extend the 1992 Settlement from March 18, 2017 through November 30, 2027.
Relates to the establishment of a regulatory liability as a result of the U.S. tax reform legislation dated December 22, 2017.
Texas Eastern estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the rate base used in the development of jurisdictional rates.
On March 18, 1992, FERC approved an uncontested settlement ("Settlement") in the Texas Eastern Transmission Corp., 58 FERC 61,295 (1992). The order approving the Settlement became final on April 17, 1992. The compliance tariff filing, submitted April 24, 1992, was accepted by the Commission on June 17, 1992. Rates for twenty-four annual periods under the Settlement have also been filed and approved by the Commission. On August 9, 2017 Texas Eastern Transmission, LP refiled a Joint Settlement Extension Agreement (2017 Settlement Extension) to extend the Joint Stipulation and Agreement originally approved by the Commission in Docket No. RP88-67-000 on March 18, 1992. On October 10, 2017 the Commission approved the filing to extend the 1992 Settlement from March 18, 2017 through November 30, 2027.
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
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 710-10-25.
Docket No. RM02-7-000 Order No. 631 issued April 9, 2003.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
| Debt, discount and expense |
449,007 |
| Regulatory commission expenses (ACA) |
2,968,466 |
| Regulatory liabilities |
(649,290) |
| Utility plant |
1,497,106 |
| Total |
4,265,289 |
| Significant non-cash transactions: |
|
| Estimated cash out imbalance |
(930,877) |
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
0 |
| Other regulatory assets - fuel tracker |
1,034,029 |
| Other regulatory assets - other |
(977,508) |
| Total |
56,521 |
| Other regulatory liabilities - fuel tracker |
(1,292,132) |
| Other regulatory liabilities - other |
(184,322) |
| Total |
(1,476,454) |
| Other current assets - other |
237,664 |
| (Gain)/Loss on Sale of Property |
0 |
| Other current liabilities - other |
49,973 |
| Other deferred charges and liabilities (net) |
(9,633,748) |
| Provision for rate refunds |
0 |
| Total |
(9,346,111) |
| Significant non-cash transactions: |
|
| CWIP accruals |
27,365,282 |
| CWIP retainage |
5,632,433 |
| Cash received for excess of sold scrap materials |
40,599 |
| Significant non-cash transactions: |
|
| Distributions of intercompany advance receivable |
|
| Contributions in aid of construction |
9,649,630 |
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Footnote-1
Includes reclass to liability account 254:
PCB cost-customer share $ 387,120
PCB deferred interest $529,056
Ties to page 278 Line No. 3 column (f) Footnote $ 916,176
Footnote-1
Includes YTD 2025 reclass to account 254 reversals
PCB cost-customer share $ —
PCB deferred interest $519,589
Ties to page 278 Line No. 3 column (d) Footnote $519,589
Footnote-1
YTD 2025 reclass reversals
PCB cost-customer share $ —
PCB deferred interest $519,589
Ties to page 232 Line No. 1 column (g) Footnote $519,589
Footnote-1
Reclass from asset account 182.3:
PCB cost-customer share $ 387,120
PCB deferred interest $529,056
Ties to page 232 Line No. 1 column (e) Footnote $916,176
All system balancing gas recorded under the fixed asset method as defined by FERC Order 581. Initial line pack is recorded in the plant account 117.1 (non-current). Any additional system gas volumes needed for load balancing, no notice transportation and other operational purposes is recorded in account 117.2 (current portion).
| Debt, discount and expense |
469,126 |
| Regulatory commission expenses (ACA) |
2,924,795 |
| Regulatory liabilities |
(649,290) |
| Utility plant |
1,099,115 |
| Total |
3,843,746 |
| Significant non-cash transactions: |
|
| Estimated cash out imblance |
(680,123) |
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
|
| Other regulatory assets - fuel tracker |
(42,082,901) |
| Other regulatory assets - other |
2,163,256 |
| Total |
(39,919,645) |
| Other regulatory liabilities - fuel tracker |
(2,926,395) |
| Other regulatory liabilities - other |
1,888,375 |
| Total |
(1,038,020) |
| Other current assets - other |
(10,285,343) |
| (Gain)/Loss on Sale of Property |
0 |
| Other current liabilities - other |
131,524 |
| Other deferred charges and liabilities (net) |
1,135,127 |
| Provision for rate refunds |
0 |
| Total |
(9,018,692) |
| Significant non-cash transactions: |
|
| CWIP accruals |
(66,584,117) |
| CWIP retainage |
3,794,161 |
| Significant non-cash transactions: |
|
| Distributions of intercompany advance receivable |
|
| Contributions in aid of construction |
14,447,322 |
Cashout receipts: 7,432,444
Line pack receipts: 969,333
Total: 8,401,777
Cashout receipts 2,911,673
Line pack receipts 661,602
Total: 3,573,275
2,363,200,143 Dths are the only volumes subject to ACA surcharges.
1,127,837,940 Dths are the only volumes subject to ACA surcharges.
Auction Gas: 0
Cashout deliveries: 2,556,714
Construction gas loss: 7,127
Line pack deliveries: 518,781
Other gas uses: 1,055,422
Storage fuel & loss: 501,030
Total: 4,639,074
Auction Gas: 0
Cashout deliveries: 1,514,196
Construction gas loss: 0
Line pack deliveries: 162,287
Other gas uses: 535,341
Storage fuel & loss: 188,850
Total: 2,400,674
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.
Plant thermal reduction — O&M gas loss 180,399 Total 180,399
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.
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.
Plant thermal reduction — O&M gas loss 171,622 Total 171,622
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.
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.
Plant thermal reduction — O&M gas loss 183,320 Total 183,320
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.