|
The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 190 (Accumulated Deferred Taxes). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. East Tennessee’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account 190, including amounts in Account 190 for East Tennessee. Certain amounts in Account 190 may be excluded in the development of jurisdictional recourse rates in the future.
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| Schedule Page: 120 Line No.: 5 Column: c | |
| Debt, discount and expense | $17,217 |
| Regulatory commission expense (ACA) | 357,128 |
| Regulatory liabilities-Rate Case Settlement Amortization | (2,228,031) |
| Total | $(1,853,686) |
| Schedule Page: 120 Line No.: 12 Column: c | |
| Other regulatory assets - fuel tracker | $21,340,174 |
| Other regulatory assets - other | (318,349) |
| Total | $21,021,825 |
| Schedule Page: 120 Line No.: 16 Column: c | |
| Other current assets - other | $(25,155) |
| Other current liabilities - other | |
| Other deferred charges and liabilities (net) | 669,640 |
| Total | $644,485 |
| Schedule Page: 120 Line No.: 22 Column: c | |
| Significant non-cash transactions: | |
| CWIP accruals | $62,803,100 |
| CWIP retainage | 524,258 |
| Schedule Page: 120 Line No.: 67 Column: c | |
| Significant non-cash transactions: | |
| Distributions of intercompany advance payables | $(136,882,533) |
| The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 283 (Accumulated Deferred Taxes-Other). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. East Tennessee’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account 283, including amounts in Account 283 for East Tennessee. Certain amounts in Account 283 may be excluded in the development of jurisdictional recourse rates in the future. | |||||
| The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 283 (Accumulated Deferred Taxes-Other). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. East Tennessee’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account 283, including amounts in Account 283 for East Tennessee. Certain amounts in Account 283 may be excluded in the development of jurisdictional recourse rates in the future. | |||||
| The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 282 (Accumulated Deferred Taxes-Other). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. East Tennessee’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account 282, including amounts in Account 282 for East Tennessee. Certain amounts in Account 282 may be excluded in the development of jurisdictional recourse rates in the future | |||||
| The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 282 (Accumulated Deferred Taxes-Other). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. East Tennessee’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account 282, including amounts in Account 282 for East Tennessee. Certain amounts in Account 282 may be excluded in the development of jurisdictional recourse rates in the future | |||||
| Schedule Page: 120 Line No.: 8 Column: c | |
| Significant non-cash transactions: | |
| Estimated cash out imbalance | $(1,007,610) |
| Schedule Page: 120 Line No.: 11 Column: c | |
| Significant non-cash transactions: | |
| Deemed contribution of taxes accrued | $13,318,026 |
Net cash advance payable with Spectra Energy Partners LP in the amount of $80,261,043 is reclassified from account 123 on page 222.
Volume retained under separately stated fuel rate = 25,417 Dth
East Tennessee Natural Gas, LLC used its own capital structure.
The reported rate of return has been approved in a rate case.
All plant base amounts reported are the ending plant balances.
All plant base amounts reported are the ending plant balances.
All plant base amounts reported are the ending plant balances.
All plant base amounts reported are the ending plant balances.
All plant base amounts reported are the ending plant balances.
All plant base amounts reported are the ending plant balances.
| Account | Amount |
| 924 | 609,908 |
| 925 | 670,178 |
| Total | $ 1,280,086 |
| Account | Amount |
| 408.1 |
1,779,849
|
| 421 |
(1)
|
| 426.1 |
133,342
|
| 426.4 |
3,992
|
| 844.2 |
1,733,536
|
| 844.6 |
1,779
|
| 844.7 | 619 |
| 847.4 | 36,263 |
| 850 | 1,301 |
| 851 | 1,915,282 |
| 852 | 21,246 |
| 853 | 6,123,441 |
| 854 | 472 |
| 855 | 124,094 |
| 856 | 5,100,460 |
| 857 | 1,870,412 |
| 859 | 53,578 |
| 861 | 660 |
| 862 | 510 |
| 863 | 4,416,147 |
| 864 | 1,439,236 |
| 865 | 167,433 |
| 866 | 3,534 |
| 867 | 1,725 |
| 912 |
563,679
|
| 920 |
3,129,597
|
| 921 |
1,243,086
|
| 922 |
(4,508,359)
|
| 923 |
3,589,247
|
| 926 |
2,704,099
|
| 930.2 |
2,129,790
|
| 931 |
784,035
|
| Total |
$ 34,564,084
|
Beginning of year net cash advance payable with Spectra Energy Partners LP in the amount of $51,763,618 is reclassified to account 223 on page 256.
Balance included 274,037,809 non cash advance receivable contribution from Spectra Energy Partners LP.
| Current year sales and other dispositions: | (434,777,292) |
| Net advance payable reclassified to account 223: | 80,261,043 |
| Beginning balance reclassed to account 223: | (51,763,618) |
| 2025 sales and other dispositions | (406,279,867) |
Net cash advance payable with Spectra Energy Partners LP in the amount of $80,261,043 is reclassified to account 223 on page 256.
Loss and Unaccounted For (LAUF). LAUF incurred in the Operation of the pipeline is tracked and flowed through to customers. LAUF amounts are recorded as a debit to account 813-Other Gas Supply Expense and a credit to account 812-Gas Used for Other Operations.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Loss and Unaccounted For (LAUF). LAUF incurred in the operation of the pipeline is tracked and flowed through to cutomers. LAUF amounts are recored as a debit to account 813-Other Gas Supply Expense and credit to account 812-Gas Used for Other Operations.
| Receipts | c | Cashout receipts | 1,491,377 | |
| Line pack receipts | 212,340 | |||
| Total | 1,703,717 |
| Receipts | d | Cashout receipts | 64,400 | |
| Current QTR | Line pack receipts | 53,303 | ||
| Total | 117,703 | |||
227,325,893 Dths are the only volumes subject to ACA surcharges.
58,183,580 Dths are the only volumes subject to ACA surcharges.
| Deliveries | c | Auction gas | 610,000 | |
| YTD | Cashout deliveries | 645,884 | ||
| Construction gas loss | 7,119 | |||
| Heater fuel | 75,691 | |||
| Line pack deliveries | 287,520 | |||
| M&R fuel | 24,776 | |||
| O&M gas loss | 36,474 | |||
| Total | 1,687,464 |
| Deliveries | d | Auction Gas | 0 | |
| QTR | Cashout deliveries | 137,695 | ||
| Construction gas loss | 1 | |||
| Heater fuel | 26,495 | |||
| Line pack deliveries | 151,513 | |||
| M&R fuel | 2,118 | |||
| O&M gas loss | 6,622 | |||
| Total | 324,444 |
Effective November 1, 2025 (Docket No. RP25-844), Gateway Project (FT-AGW), Kingsport Expansion Project (FT-AKPT), Loudon Expansion Project (FT-ALE), and Wacker Project (FT-AWAC) have been rolled in to system recourse rates (FT-A).
Throughput volumes are reported on contracts with discounted or negotiated commodity rates.
| DUES | 6,945 |
| LOBBYING | 589 |
| MEALS & ENTERTAINMENT | 183,392 |
| BAD DEBT | (101,662) |
| OTHER RESERVES | 22,165,590 |
| OTHER PROPERTY DIFFERENCES | (34,600,274) |
| OTHER AFUDC DIFFERENCES | (43,774,200) |
| DEFERRED REVENUE | 11,007,996 |
| OTHER PROPERTY DIFFERENCES | (261,292) |
| DEFERRED STATE INCOME TAXES | 241,795 |
| HEDGING | (18,832) |
| ACCRUED VACATION | 59,749 |
| FUEL TRACKER | (333,498) |
| FERC EXPENSE | 11,141 |
| Deemed Contribution of Taxes Acrrued | ($20,196,310) |
| Deemed Contribution of Taxes Accrued | ($20,196,310) |
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.
| 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 | 0 |
| M&R fuel | 464 |
| O&M gas loss | 1,568 |
| Total | 2,032 |
| 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 | 16 |
| M&R fuel | 615 |
| O&M gas loss | 2,145 |
| Total | 2,776 |
| 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 | 61 |
| M&R fuel | 1,039 |
| O&M gas loss | 2,909 |
| Total | 4,009 |
| Debt, discount and expense | (45,879) |
| Regulatory commission expense (ACA) | 338,370 |
| Regulatory liabilities-Rate Case Settlement Amortization | (2,228,030) |
| Total | ($1,935,539) |
| Significant non-cash transactions: | |
| Deemed contribution of taxes accrued | $20,196,310 |
| Schedule Page: 120 Line No.: 12 Column: b | |
| Other regulatory assets - fuel tracker | - |
| Other regulatory assets - other | 3,237,345 |
| $3,237,345 |
| Schedule Page: 120 Line No.: 16 Column: b | |
| Other current assets - other | $(40,237) |
| Other current liabilities - other | |
| Other deferred charges and liabilities (net) | 10,900,228 |
| Total | $10,859,991 |
| Schedule Page: 120 Line No.: 13 Column: b | |
| Other regulatory liabilities - other | $22,196,359 |
| Schedule Page: 120 Line No.: 22 Column: b | |
| Significant non-cash transactions: | |
| CWIP accruals | $74,067,219 |
| CWIP retainage |
| Contributions in aid of construction | $160,000 |
| Schedule Page: 120 Line No.: 67 Column: b | |
| Distributions of intercompany advance payables | $302,535,234 |
| Deemed Contribution of Taxes Accrued | ($20,196,310) |
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.
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.
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.
Note: Inactive but not abandoned included in total FERC mileage
| Size | State | Miles | Line # | Ownership |
| 22" | TN | 0.6 | 3100-1 | Inactive |
Note: Not owned but operated by ETNG included in total FERC Mileage
| Size | State | Miles | Line # | Ownership* |
| 8" | TN | 0.53 | 3220A-400 | Alcoa 100% |
| 4" | TN | 0.80 | 3307D-100 | TN Eastman |