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.
| Significant non-cash transactions: | |||||
| CWIP accruals | $ | 119 | |||
| CWIP retainage | (177,531) | ||||
| Significant non-cash transactions: | |||||
| Deemed contributions of taxes accrued | $ | — | |||
| Other regulatory liabilities - fuel tracker | $ | 23,337 | |||
| Other regulatory liabilities - other | — | ||||
| Total | 23,337 | ||||
| Other regulatory assets - fuel tracker | $ | (23,337) | |||
| Other regulatory assets - other | (224,715) | ||||
| Total | $ | (248,052) | |||
| Other current assets - other | $ | 12,129 | |||
| Other current liabilties - other | — | ||||
| Other Current Assets - Imbalances and Fuel Trackers | — | ||||
| Other deferred charges and liabilities (net) | — | ||||
| Total | $ | 12,129 | |||
| Utility plant | $ | — | |||
| Regulatory commission expense (ACA) | 8,832 | ||||
| Total | $ | 8,832 | |||
| Significant non-cash transactions: | |||||
| Distributions of intercompany advance receivable | $ | — | |||
| Linepack Receipts | 2,572 |
5,138,940 Dths are the only volumes subject to ACA surcharges.
| Linepack deliveries | 2,249 |
Our 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,is based upon the monthly index prices from the Upstream Cashout Rate Calculation for the Appalacia Indexes Market Area.
Our 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,is based upon the monthly index prices from the Upstream Cashout Rate Calculation for the Appalacia Indexes Market Area.
Our 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,is based upon the monthly index prices from the Upstream Cashout Rate Calculation for the Appalacia Indexes Market Area.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
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 710-10-2.
| Significant non-cash transactions: | |||||
| Deemed contributions of taxes accrued | $ | — | |||
| Other regulatory assets - fuel tracker | $ | — | |||
| Other regulatory assets - other | — | ||||
| Total | $ | — | |||
| Other regulatory liabilities - fuel tracker | $ | — | |||
| Other regulatory liabilities - other | — | ||||
| Total | — | ||||
| Other current assets - other | $ | 29,452 | |||
| Other current liabilties - other | — | ||||
| Other Current Assets - Imbalances and Fuel Trackers | — | ||||
| Other deferred charges and liabilities (net) | 1,711 | ||||
| Total | $ | 31,163 | |||
| Significant non-cash transactions: | |||||
| CWIP accruals | $ | (2,495) | |||
| CWIP retainage | - | ||||
| Significant non-cash transactions: | |||||
| Distributions of intercompany advance receivable | $ | — | |||
| Utility plant | $ | — | |||
| Regulatory commission expense (ACA) | 6,234 | ||||
| Total | $ | 6,234 | |||