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.
| Distributions to members | $ | (59,000,000) | |||
| Loss on reacquired debt | ||
| Regulatory assets | $ 113,598 | |
| Regulatory commission expenses (ACA) | 36,447 | |
| Total | $ 150,045 |
| Other Regulatory liabilities | $ 40,158 |
| Significant non-cash transactions: | ||
| CWIP accruals | $ (5,252) |
| Distributions to members | $ (59,000,000) |
| Other regulatory assets - other | $ 18,796,621 |
| Other current assets - other | $ 167,253 | |
| Other Cur. Liab- Other | ||
| Other deferred charges and liabilities (net) | $ (16,733) | |
| Total | $ 150,520 |
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Distributions to members | $ | (32,000,000) | |||
| Significant non-cash transactions: | ||
| CWIP accruals | $ (921,233) |
| Regulatory assets | $ 113,598 | |
| Regulatory commission expenses (ACA) | $ 48,232 | |
| Total | $ 161,830 |
| Other current assets - other | $ 328,205 |
| Distributions to members | $ (32,000,000) |
| Schedule Page: 520 Line No.: 15 Column: c | |
| Cashout receipts | 11 |
| Linepack receipts | 561,223.00 |
| Total | 561,234.00 |
53,190,756 Dths are the only volumes subject to ACA surcharges.
| Schedule Page: 520 Line No.: 29 Column: c | |
| Cashout delivery | - |
| Construction gas loss | - |
| Heater fuel and M&R fuel | 376 |
| Linepack delivery | 216,714 |
| O&M gas loss | 2,624 |
| Warehouse fuel | 17,016 |
| Total | 236,730 |
Docket RP13-1350-000
portion of the M&N Phase I facilities which were placed into service on March 10, 1999. This regulatory asset arises from the deferral of operating costs incurred on the 83 miles of Phase I joint facilities with Portland Natural Gas Transmission System (PNGTS). The FERC allowed M&N to defer the costs beginning from 12/1/99. The asset is being amortized at a rate of 2.2% over the life of the facilities.
Footnote-1
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
created by the difference in the depreciation expense between the modified depreciation rate and the straight-line book depreciation rate in account 182.3. Accordingly, the March 12, 2003 Order in Docket No. RP02-134-000 approves the un-amortized regulatory asset remaining after this levelization period shall continue to be depreciated.
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
| 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. |
| Schedule Page: 521 Line No.: 18 Column: e | |
| O&M gas loss | 1,081 |
| M&R Fuel | 81 |
| Heater Fuel | 26 |
| Warehouse fuel | 5,781 |
| Total | 6,969 |
| 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. |
| Schedule Page: 521 Line No.: 18 Column: s | |
| O&M gas loss | 937 |
| M&R Fuel | 78 |
| Heater Fuel | 31 |
| Warehouse fuel | 6,266 |
| Total | 7,312 |
| 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. |
| 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. |
| Schedule Page: 521 Line No.: 18 Column: gg | |
| O&M gas loss | 606 |
| M&R Fuel | 134 |
| Heater Fuel | 26 |
| Warehouse fuel | 4,969 |
| Total | 5,735 |
| 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. |
| 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. |