All system balancing gas recorded under the fixed asset method as defined by FERC Order 581.
System gas volumes needed for load balancing, no notice transportation and other operational purposes is recorded in account 117.2 (current portion). For purposes of accounting for encroachment resulting from line inventory changes, we used Account 117.4 with appropriate debits to Account 808.1 and credits to Account 808.2.
Contributions of intercompany advance receivables —
| Significant non-cash transactions: |
|
| Estimated cash out imbalance |
$ (1,278,094) |
| Other regulatory liabilities - other |
$ 9,976 |
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
- |
| Other regulatory assets - fuel tracker |
$ 13,033,270 |
| Other regulatory assets - other |
- |
| |
$ 13,033,270 |
| Significant non-cash transactions: |
|
| CWIP accruals |
$ 6,510,143 |
| CWIP retainage |
$ (1,641,693) |
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.
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.
Docket No. RP16-899-000
East Tennessee Natural Gas LLC estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.
All system balancing gas recorded under the fixed asset method as defined by FERC Order 581. System gas volumes needed for load balancing, no notice transportation and other operational purposes is recorded in account 117.2 (current portion). For purposes of accounting for encroachment resulting from line inventory changes, we used Account 117.4 with appropriate debits to Account 808.1 and credits to Account 808.2.
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. FERC ACA is amortized monthly to expense account 928.
980-710-25, "Accounting for the Effects of Certain Types of Regulation" contains discussion of the regulatory accounting implicationsofrecordingaccruedvacationunderASC710-10-25.
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. |
| Cashout receipts |
2,866 |
| Line pack receipts |
65,560
|
| Total |
68,426 |
48,297,024 Dths are the only volumes subject to ACA surcharges.
| Cashout receipts |
1,139,681 |
| Line pack receipts |
132,747
|
| Total |
1,272,428 |
126,213,830 Dths are the only volumes subject to ACA surcharges.
| Auction gas |
0 |
| Cashout deliveries |
508,189 |
| Construction gas loss |
3,075 |
| Heater fuel |
4,330 |
| Line pack deliveries |
80,657 |
| M&R fuel |
5,169 |
| O&M gas loss |
24,221
|
| Total |
625,641 |
| Auction Gas |
0 |
| Cashout deliveries |
508,189 |
| Construction gas loss |
3,075 |
| Heater fuel |
990 |
| Line pack deliveries |
34,754 |
| M&R fuel |
2,048 |
| O&M gas loss |
15,885
|
| Total |
564,941 |
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 |
58 |
| M&R fuel |
870 |
| O&M gas loss |
2,645
|
| Total |
3,573 |
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.
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 |
15 |
| M&R fuel |
586 |
| O&M gas loss |
4,822
|
| Total |
5,423 |
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.
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 |
2 |
| M&R fuel |
592 |
| O&M gas loss |
8,418
|
| Total |
9,012 |
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.
| Significant non-cash transactions: |
|
| Estimated cash out imbalance |
$ (380,752) |
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
$ 15,489,966 |
| Other regulatory assets - fuel tracker |
$ 1,325,006 |
| Other regulatory assets - other |
- |
| Total |
$ 1,325,006 |
| Other regulatory liabilities - other |
$ 1,285,101
|
| Significant non-cash transactions: |
|
| CWIP accruals |
$ 39,421,341 |
| CWIP retainage |
- |
| Contributions of intercompany advance receivables |
$ 172,237,318 |
| Contribution in aid of Construction |
$ 496,342 |
| Debt, discount and expense |
$ 8,044 |
| Regulatory commission expense (ACA) |
$ 182,310 |
| Regulatory liabilities-Rate Case Settlement Amortization |
$ (1,114,015) |
| Total |
$ (923,661)
|
| Other current assets - other |
$ (76,376) |
| Other current liabilities |
—
|
| Other deferred charges and liabilities (net) |
$ 446,182 |
| Total |
$ 369,806
|
| Debt, discount and expense |
$ (23,175) |
| Regulatory commission expense (ACA) |
$ 167,328 |
| Regulatory liabilities-Rate Case Settlement Amortization |
$ (1,114,015) |
| Total |
$ (969,862) |
| Other current assets - other |
$ (4,475,017) |
| Other current liabilities |
—
|
| Other deferred charges and liabilities (net) |
$ 2,455,577 |
| Total |
$ (2,019,440)
|