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Schedule Page: 102 Line No.: 1 Column: a
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Northwest Pipeline is indirectly owned by The Williams Companies, Inc.
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Schedule Page: 217 Line No.: 7 Column: a
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Evergreen - 25 Year costs related to 18,256 Dth per day of vintage capacity are not included. The total cost of service related to the vintage capacity is approximately $1.7 million.
The information contained on this page excludes regulatory assets. See FERC Form 2, page 232 - "Other Regulatory Assets (Account 182.3)" for this additional information.
* This project has an additional incremental fuel rate. We retained 106,035 Dth of gas from our shippers in 2025.
Northwest uses the Fixed Asset Method to report storage.
This account captures storage encroachments on Northwest’s fixed asset system balancing gas recorded in account 117.2. Northwest debits 808.1 and credits 117.4 for any net shortage of supplied gas and debits 117.4 and credits 808.2 for any net excess of supplied gas.
The gas inventory balance is classified to account 164.1. Gas is withdrawn from this account for expansion projects and to replace gas lost or used during maintenance work.
Schedule Page: 234 Line No.: 3 Column: k
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CTD DESCRIPTION
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DEF TAX ACCT
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12/31/2025 Balance
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PROPERTY, PLANT, & EQUIPMENT
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190
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$
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22,932,685
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REGULATORY LIABILITIES
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190
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47,636,551
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OTHER ACCRUED LIABILITIES
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190
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35,767,061
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190 TOTAL
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$
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106,336,297
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$250,000,000 was issued on April, 3, 2017 and another $250,000,000 was issued on August 24, 2018 as a re-opening to the April 3, 2017 issuance. Both issuances have the same coupon rate and maturity date
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Schedule Page: 262 Line No.: 40 Column: s
(a) Use tax is distributed to various accounts based on the accounts charged for the originating invoice
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Schedule Page: 274 Line No.: 3 Column: k
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CTD DESCRIPTION
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DEF TAX ACCOUNT
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12/31/2025 Balance
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PROPERTY, PLANT, & EQUIPMENT
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282
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263,786,576
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282 TOTAL
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263,786,576
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Schedule Page: 276 Line No.: 3 Column: k
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CTD DESCRIPTION
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DEFERRED TAX ACCOUNT
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12/31/2025 Balance
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PROPERTY, PLANT, & EQUIPMENT
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283
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(1,708,312)
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REGULATORY ASSETS
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283
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50,421,124
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DEFERRED CHARGES & OTHER ASSETS
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283
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653,916
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283 TOTAL
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49,366,728
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Pursuant to Docket No. RP12-490.
This amount represents the EDIT created by the reduction in the federal corporate income tax rate under TCJA, the decrease in the weighted marginal state income tax rate, and a state income tax adjustment associated with changes in ownership. The timing of the refund of the regulatory liability to rate payers is stated in the Docket No. RP22-1155 rate case settlement. Additionally, as of December 31, 2025, Northwest has $6 million of rate based deferred taxes established as a result of a decrease to the effective state income tax rate. This item will be subject to future discussions and negotiation with our customers in our next rate case..
This amount represents the EDIT created by the reduction in the federal corporate income tax rate under TCJA, the decrease in the weighted marginal state income tax rate, and a state income tax adjustment associated with changes in ownership. The timing of the refund of the regulatory liability to rate payers is stated in the Docket No. RP22-1155 rate case settlement.
Pursuant to Section 14.12 of the General Terms and Conditions of Northwest's Tariff.
Pursuant to Section 14.12 of the General Terms and Conditions of Northwest's Tariff.
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Schedule Page: 299 Line No.: 6 Column: a
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The 25-year Evergreen incremental revenues and volumes are shown as separate line items although they fall under the TF-1 rate schedule.
These revenues are the result of all discounted one-part rates and all discounted reservation rates. Northwest has not discounted any commodity rates.
Volumes shown represent those tied to discounted revenue on volumetric transactions and not those associated with discounted revenue based upon contract demand.
Revenues resulting from negotiated reservation rates.
Revenues resulting from discounted park and loan contracts.
Reflects the change in OBA imbalances as defined in Section 14.17 of Northwest's tariff.
Reflects the change in receiving party imbalances as defined in Section 15.2 of Northwest's tariff.
Reflects the change in shipper imbalances as defined in Section 15.7 of Northwest's tariff.
Reflects the change in Park and Loan Balances.
Reflects gas received from shippers for reimbursement of non-compressor station gas usage and gas purchases for capital projects
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Dth
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Jackson Prairie Contract Storage Fuel Reimbursement
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77,501
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Reflects gas received from shippers for reimbursement of non-compressor station gas usage and gas purchases for capital projects
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Dth
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Plymouth Contract Storage Fuel Reimbursement
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6,548
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UNDERGROUND STORAGE
Depreciation 2.23% (RP22-1155) Negative Salvage 0.53% (RP22-1155)
All underground storage plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
Underground Storage
Depreciation 2.23% (RP22-1155) Negative Salvage 0.53% (RP22-1155)
All underground storage plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
TRANSMISSION ONSHORE
Depreciation Non-incremental 2.50% (RP22-1155) Negative Salvage 0.20% (RP22-1155)
Depreciation Incremental-various based on contract life (RP22-1155) negative salvage 0.20% (RP22-1155) and range from 3.15% to 10.20%. All transmission plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
Transmission Onshore
Depreciation Incremental-various based on contract life (RP22-1155) negative salvage 0.20% (RP22-1155) and range from 3.15% to 10.20%. All transmission plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
GENERAL PLANT
General plant depreciation rates range from 4.00% to 33.33% (RP22-1155) based on the expected service life. General plant depreciation was primarily computed on depreciable plant in service based on the balance at the end of the preceding month
General Plant
General plant depreciation rates range from 4.00% to 33.33% (RP22-1155) based on the expected service life. General plant depreciation was primarily computed on depreciable plant in service based on the balance at the end of the preceding month
OTHER STORAGE
Depreciation 1.45% (RP22-1155) Negative Salvage 0.15% (RP22-1155)
All other storage plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
Other Storage
Depreciation 1.45% (RP22-1155) Negative Salvage 0.15% (RP22-1155)
All other storage plant depreciation was computed on depreciable plant in service based on the balance at the end of the preceding month.
LETTER OF CREDIT FEES INCURRED BY WILLIAMS ARE CHARGED TO ITS SUBSIDIARIES, INCLUDING NORTHWEST PIPELINE, BASED ON A THREE-FACTOR FORMULA, WHICH CONSIDERS REVENUES; PROPERTY, PLANT AND EQUIPMENT; AND PAYROLL.
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Schedule Page: 358 Line No.: 5 Column: (d)
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Enterprise shared service costs are allocated to franchises via specific or general methods. Specific allocations are based on metrics that bear a reasonable correlation to the delivery of services, for instance some human resource services costs are allocated based on employee headcount. General allocations are based on "Modified Massachusetts" formula (MMF) which is determined by the proportion of three components: net revenues; gross property, plant and equipment; and gross payroll.
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Schedule Page: 358 Line No.: 6 Column: (d)
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Enterprise shared service costs for fleet leasing and other fleet costs are allocated to franchises via specific allocations based on labor costs assigned to capital work orders.
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Schedule Page: 358 Line No.: 12 Column: (d)
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Payroll and non-payroll charges for the benefit of the operating area that are not specific to a franchise are allocated to franchises in the operating area via specific or general methods. Specific allocations are based on metrics that bear a reasonable correlation to the delivery of services, for instance some human resource services costs are allocated based on employee headcount. General allocations are based on "Modified Massachusetts" formula (MMF) which is determined by the proportion of three components: net revenues; gross property, plant and equipment; and gross payroll.
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Schedule Page: 358 Line No.: 13 Column: (d)
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Storage facilities charges recorded to a specific work order for the benefit of the storage facilities within Transmission, Power & Gulf Operating Area that are not specific to a franchise are allocated to franchises included in the operating area via specific allocations primarily based on labor costs.
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Schedule Page: 358 Line No.: 14 Column: (d)
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Employees' direct assignment payroll and non-payroll charges recorded to a specific work order for the benefit of the Transmission, Power & Gulf Operating Area that are not specific to a franchise are allocated to franchises included in the operating area via general allocations based on "Modified Massachusetts" formula (MMF).
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Schedule Page: 358 Line No.: 18 Column: (d)
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Houston, Texas Williams tower building rent is allocated based on employee labor hours.
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Schedule Page: 358 Line No.: 19 Column: (d)
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Common systems hardware and software costs are allocated via general allocations using "Modified Massachusetts" formula (MMF).
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Schedule Page: 358 Line No.: 23 Column: (d)
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Salt Lake City, Utah building rent is allocated based on employee labor hours.
JACKSON PRAIRIE IS JOINTLY OWNED BY THREE COMPANIES: NORTHWEST (RESPONDENT), PUGET SOUND ENERGY AND AVISTA CORPORATION, EACH OWNS ONE THIRD OF THE FACILITIES.
COSTS REPRESENTS RESPONDENT'S 22.3% SHARE OF FACILITIES. TRANSWESTERN PIPELINE OWNS THE REMAINING 77.7%.
Reflects the change in system storage used for system balancing.
Reflects the change in system storage used for system balancing.
The Transferred to Tanks and "Boil Off" Vaporization Loss volumes do not include regeneration gas.
The Transferred to Tanks and "Boil Off" Vaporization Loss volumes do not include regeneration gas.
Owned 100% by the town of Rangely, Colorado.
Owned 50.15% by EPCOR Utilities, Inc., and 49.85% by Puget Sound Energy, Inc
Total OBA imbalance for the day.
Total OBA imbalance for the day.
Total Maximum Daily Delivery Capacity for the facility is 300 MMscfd. A conversion of 1033 BTU/scf was used to convert to Dth.
Total Maximum Daily Delivery Capacity for the field is 1150 MMscfd. Northwest Pipeline's share is 1/3. A conversion of 1040 BTU/scf was used to convert to Dth.
Adjustment for ACA Purposes:
The volumes in column (c) include volumes received from storage and transported under Northwest’s TF-2 Firm Redelivery Transportation service and other firm and interruptible transportation services to redeliver gas stored in (1) the Jackson Prairie Storage Project under Rate Schedules SGS-2F, SGS-2I or PAL, and (2) the Plymouth LNG Facility under Rate Schedules LS-2F or LS-2I. Northwest assesses the ACA surcharge on all transportation volumes that are delivered into the Jackson Prairie Storage Project and the Plymouth LNG Facility. Consequently, the ACA surcharge should not be assessed on volumes a second time when they move out of storage. The (1) TF-2 Redelivery Transportation volumes reported on Page 305, Line 4, Column (j) and (2) other 2025 firm and interruptible transportation volumes of 44,523,393 Dth redelivered from the Jackson Prairie Storage Project and the Plymouth LNG Facility should be excluded for ACA billing purposes from the volumes reported on Page 520, Line No. 5, Column (c). The ACA volume that should be used for ACA billing purposes is 935,870,691 Dth (i.e., 935,870,691 Dth (Total Dekatherms, page 305 column j) - 6,684,991 Dth (TF-2, page 305 column j, line 4) - 37,838,402 Dth (TF-1 Storage Re-deliveries transported from storage).
Gas of Others Received for Transmission represents scheduled receipt nominations net of in-kind fuel. The volumes shown do not impact the overall page 520 system gas balance because the differences between scheduled receipt nominations and actual physical receipts are captured in the 806 imbalances and are included in the numbers shown on lines 10 and 25 of page 520. The in-kind reimbursements are shown on lines 13 and 14.
Gas of Others Received for Contract Storage represents scheduled withdrawal nominations by others as shown on page 307. The volumes shown do not impact the overall page 520 system gas balance because the differences between scheduled storage withdrawal nominations and actual physical storage receipts onto the mainline are captured in the 806 imbalances shown on lines 10 and 25.
Northwest had the following storage quantities at 12/31/2025:
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Dth
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Jackson Prairie Storage
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Contract Storage
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5,903,598
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System Balancing Gas
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1,569,005
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Plymouth Storage
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Contract Storage
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2,226,736
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System Balancing Gas
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(39,348)
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Customer Boil-off Balance
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129,098
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Clay Basin Storage
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System Balancing Gas
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1,363,488
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Gas of Others Received for Contract Storage represents scheduled withdrawal nominations by others as shown on page 307. The volumes shown do not impact the overall page 520 system gas balance because the differences between scheduled storage withdrawal nominations and actual physical storage receipts onto the mainline are captured in the 806 imbalances shown on lines 10 and 25
Northwest had the following storage quantities at 12/31/2025:
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Dth
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Jackson Prairie Storage
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Contract Storage
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5,903,598
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System Balancing Gas
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1,569,005
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Plymouth Storage
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Contract Storage
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2,226,736
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System Balancing Gas
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(39,348)
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Customer Boil-off Balance
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129,098
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Clay Basin Storage
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System Balancing Gas
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1,363,488
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Gas Received as Imbalances reflects the gas recorded (Northwest’s imbalances are cleared through in-kind exchanges and reflects the net change) in account 806 that relates to OBA, Receiving Party, Shipper and Park and Loan imbalances and is shown as Gas Received from others on page 328, lines 1-4 column (c).
Gas Received as Imbalances reflects the gas recorded (Northwest’s imbalances are cleared through in-kind exchanges and reflects the net change) in account 806 that relates to OBA, Receiving Party, Shipper and Park and Loan imbalances and is shown as Gas Received from others on page 328, lines 1-4 column (c).
Other Gas Withdrawn from Storage relates to system balancing.
Other Gas Withdrawn from Storage relates to system balancing.
Deliveries of Gas Transported by Others represents scheduled delivery nominations. The volumes shown do not impact the overall page 520 system gas balance because the differences between scheduled delivery nominations and actual physical deliveries are captured in the 806 imbalances and are included in the numbers shown on lines 10 and 25 of page 520.
Deliveries of Gas Transported by Others represents scheduled delivery nominations. The volumes shown do not impact the overall page 520 system gas balance because the differences between scheduled delivery
nominations and actual physical deliveries are captured in the 806 imbalances and are included in the numbers shown on lines 10 and 25 of page 520.
Deliveries of Contract Storage Gas represents scheduled injection nominations by others as shown on page 307. The volumes shown do not impact the overall page 520 system gas balance because the difference between scheduled storage injections nominations and actual physical volumes delivered into storage are captured in the 806 imbalances shown on lines 10 and 25.
Gas Delivered as Imbalances reflects the gas recorded in account 806 that relates to OBA, Receiving Party, Shipper and Park and Loan imbalances and is shown as Gas Delivered to Others on page 328, lines 1-4 column (e).
Gas Delivered as Imbalances reflects the gas recorded in account 806 that relates to OBA, Receiving Party, Shipper and Park and Loan imbalances and is shown as Gas Delivered to Others on page 328, lines 1-4 column (e).
Other Gas Delivered to Storage relates to system balancing.
Other Gas Delivered to Storage relates to system balancing.
The Other Deliveries reflects gas used for purposes other than operating compressor stations as reported on page 331, plus working gas, change in line pack and gas used in other non-mainline projects.
The Other Deliveries reflects gas used for purposes other than operating compressor stations as reported on page 331, plus working gas, change in line pack and gas used in other non-mainline projects.
The numbers shown on this page include any fuel usage and in-kind reimbursements associated with transmission and storage rate schedules.
The numbers shown on this page are derived by taking the total volume of throughput and allocating it among the three contract categories (i.e. contracts with discounted rates, contracts with negotiated rates, and contracts with recourse rates) based on the percentage of gas transported for each contract type.
Northwest does not discount fuel.
Any monthly excess or deficiency of gas is refunded or collected in-kind through Northwest’s semi-annual fuel filing process.