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.
| Utility plan | $ - |
| Regulatory commission expense (ACA) | 17,664 |
| Total | $ 17,664 |
| Significant non-cash transactions: | |
| Deemed contributions of taxes accrued | $ 2,875,736 |
| Other regulatory assets - fuel tracker | $ - |
| Other regulatory assets - other | (249,892) |
| Total | $ (249,892) |
| Other current assets - other | $ (100,592) |
| Other current liabilities - other | 200 |
| Other current assets - imbalances and fuel trackers | - |
| Other deferred charges and liabilities (net) | - |
| Total | $ (100,392) |
| Significant non-cash transactions: | |
| CWIP accruals | $ 383,538 |
| CWIP retainage | (177,531) |
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.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Relates to the establishment of a regulatory liability as a result of the U.S. tax reform legislation dated December 22, 2017.
Big Sandy estimates that the Deferred Income Tax Adjustment Gross-Up would not be included in the development of jurisdictional rates.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Linepack Receipts | 2,572 |
| Linepack Receipts | 0 |
10,185,300 Dths are the only volumes subject to ACA surcharges.
5,046,360 Dths are the only volumes subject to ACA surcharges.
| Linepack Deliveries | 5,921 |
| Linepack Deliveries | 3,672 |
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.
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
| Other current assets - other | $ (32,819) |
| Other current liabilities - other | - |
| Other current assets - imbalances and fuel trackers | - |
| Other deferred charges and liabilities (net) | 2,628 |
| Total | $ (30,191) |
| Utility plant | $ |
| Regulatory commission expense (ACA) | 12,468 |
| Total | $ 12,468 |
| Deemed contributions of taxes accrued | $ 2,530,143 |
| Other regulatory liabilities - other | $ 523,711 |
| Significant non-cash transactions: | |
| CWIP accruals | $ 11,599 |
| Significant non-cash transactions: | |
| Distributions of intercompany advance receivable | $ (14,524,459) |