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 | $ | (38,000,000) | |||
| Other current assets - other | $ | (1,661,942) | |||
| Other current liabilities - other | — | ||||
| Other deferred charges and liabilities (net) | (2,097,578) | ||||
| Other accumulated provision for rate refunds | 4,345,540 | ||||
| Total | $ | 586,020 | |||
| Significant non-cash transactions: | |||||
| Distribution of intercompany advance receivable | $ | — | |||
| Significant non-cash transactions: | |||||
| Estimated cash out imbalance | $ | (18,771,708) | |||
| Other regulatory liabilities - fuel tracker | $ | (20,864,848) | |||
| Other regulatory liabilities - other | $ | (831,215) | |||
| Total | $ | (21,696,063) | |||
| Debt, discount and expense | $ | 13,603 | |||
| Regulatory commission expense (ACA) | 240,010 | ||||
| Utility plant | 24,500 | ||||
| Total | $ | 278,113 | |||
| Significant non-cash transactions: | |||||
| Deemed contribution of taxes accrued | $ | — | |||
| Significant non-cash transactions: | |||||
| CWIP accruals | $ | (3,945,387) | |||
| CWIP retainage | 501,758 | ||||
| Distributions to members | $ | (38,000,000) | |||
| Other regulatory assets - fuel tracker | $ | (33,876,533) | |||
| Other regulatory assets - other | — | ||||
| Total | $ | (33,876,533) | |||
Docket No. RP24-781-000 issued April 25, 2025.
Docket No. RM02-7-000, Order No. 631 issued April 9, 2003.
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.
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
Docket No. RM95-4-000 Order 581 issued September 28, 2015.
| Cashout receipts | 3,006,220 |
| Linepack receipts | 19,084 |
| Total | 3,025,304 |
Footnote-1
226,870,644 Dths are the only volumes subject to ACA subcharges.
| Auction gas | 0 |
| Cashout delivery | 0 |
| Construction gas loss | 0 |
| Heater fuel and M&R fuel | 471,969 |
| Linepack delivery | 42,294 |
| O&M gas loss | 4,412 |
| Warehouse fuel | 75 |
| Total | 518,750 |
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.
| M&R Fuel | 215,786 |
| O&M gas loss | 3,920 |
| Warehouse fuel | 25 |
| Total | 219,731 |
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.
| M&R Fuel | 246,785 |
| O&M gas loss | 277 |
| Warehouse fuel | 25 |
| Total | 247,087 |
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 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.
| M&R Fuel | 9,398 |
| O&M gas loss | 215 |
| Warehouse fuel | 25 |
| Total | 9,638 |
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 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 No RP11-2308-000
Relates to the establishment of a regulatory liability as a result of the U.S. tax reform legislation dated December 22, 2017.
Algonquin Gas Transmission estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.
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 | $ | (36,600,000) | |||
Docket No. RP24-781 NY Delivery Surcharge filing for Algonquin Transmission LLC
| Debt, discount and expense | $ | 14,292 | |||
| Regulatory commission expense (ACA) | 255,634 | ||||
| Utility plant | 16,618 | ||||
| Total | $ | 286,544 | |||
| Significant non-cash transactions: | |||||
| Estimated cash out imbalance | $ | 0 | |||
| Other regulatory assets - fuel tracker | $ | 0 | |||
| Other regulatory assets - other | (73,839,149) | ||||
| Total | $ | (73,839,149) | |||
| Other regulatory liabilities - fuel tracker | $ | _ | |||
| Other regulatory liabilities - other | $ | 536,068 | |||
| Total | $ | 536,068 | |||
| Significant non-cash transactions: | |||||
| Deemed contribution of taxes accrued | $ | — | |||
| Other current assets - other | $ | (1,728,581) | |||
| Other current liabilities - other | — | ||||
| Other deferred charges and liabilities (net) | (2,883,195) | ||||
| Other accumulated provision for rate refunds | _ | ||||
| Total | $ | 4,611,776 | |||
| Significant non-cash transactions: | |||||
| CWIP accruals | $ | (5,522,146) | |||
| CWIP retainage | --- | ||||
| Significant non-cash transactions: | |||||
| Distribution of intercompany advance receivable | $ | — | |||
| Distributions to members | $ | (36,600,000) | |||