All system balancing gas recorded under the fixed asset method as defined by FERC Order 581.
Initial line pack is recorded in the plant account 117.1 (non-current). Any additional 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 in aid of construction | $ | — | |||
| Other current assets - other | $ | (1,239,778) | |||
| Other Current Assets- Imbalances and Fuel Trackers | — | ||||
| Other Deferred Charges and Liabilities (net) | 570 | ||||
| Net gain on sale of property | — | ||||
| Other Current Liabilities- Imbalances and Fuel Trackers | — | ||||
| Total | $ | (1,239,208) | |||
| Fixed asset (cash received for salvaged materials) | — | ||||
| 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. | ||
| Deemed distribution of deferred taxes | $ | — | |||
| Other regulatory liabilities - other | $ | 1,139,694 | |||
| Distributions to members | $ | 16,000,000 | |||
| Debt discount and expense | $ | 283,206 | |||
| Regulatory commission expenses (ACA) | 176,599 | ||||
| Utility plant | 28,953 | ||||
| $ | 488,758 | ||||
| Deemed contribution of taxes accrued | — | ||||
| Other regulatory assets - other | $ | 467,091 | |||
| Other regulatory assets - fuel tracker | $ | (1,082,790) | |||
| CWIP accruals | $ | (97,182) | |||
| CWIP retainage | — | ||||
| Accounts Payable associated with construction costs | — | ||||
| Total | $ | (97,182) | |||
| Distributions to members | $ | (20,110,000) | |||
| Docket No. RM95-4-000 Order 581 issued September 28, 1995. | ||
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Line Pack Receipts | 96,479 |
| TEAL OBA Adjustments | 192,044 |
| Total | 288,523 |
126,238,664 Dths are the only volumes subject to ACA surcharges.
| Lease Fuel | 1,203,801 |
| Cashout Deliveries | 1,064 |
| Line Pack Deliveries | 70,629 |
| M&R Fuel | 5,366 |
| Total | 1,280,860 |
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.
| Lease Fuel | 404,416 |
| M&R Fuel | 1,778 |
| Total | 406,194 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
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.
| Lease Fuel | 420,196 |
| M&R Fuel | 1,848 |
| Total | 422,044 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
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.
| Lease Fuel | 379,190 |
| M&R Fuel | 1,740 |
| Total | 380,930 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
Docket RP18-1037-000
| Account 142 | 13,613 |
| Account 146 | 2,794 |
| Total | 16,407 |
| Distributions to members | $ | 37,040,000 | |||
| Debt discount and expense | $ | 299,704 | |||
| Regulatory commission expenses (ACA) | 174,516 | ||||
| Utility plant | 28,953 | ||||
| $ | 503,173 | ||||
| Deemed distribution of deferred taxes | $ | — | |||
| Deemed contribution of taxes accrued | — | ||||
| Other regulatory assets - other | $ | - | |||
| Other regulatory assets - fuel tracker | $ | - | |||
| Other regulatory liabilities - other | $ | 40,812 | |||
| Other current assets - other | $ | 57,799 | |||
| Other Current Assets- Imbalances and Fuel Trackers | — | ||||
| Other Deferred Charges and Liabilities (net) | 707 | ||||
| Net gain on sale of property | — | ||||
| Other Current Liabilities- Imbalances and Fuel Trackers | — | ||||
| Total | $ | 58,506 | |||
| CWIP accruals | $ | 2,214,941 | |||
| CWIP retainage | — | ||||
| Accounts Payable associated with construction costs | (65,527) | ||||
| Total | $ | 2,149,414 | |||
| Contributions in aid of construction | $ | — | |||
| Distributions to members | $ | (41,030,000) | |||