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
|
$
|
(89,500,000)
|
|
|
|
|
|
|
|
|
Regulatory assets
|
$
|
227,195
|
|
|
Regulatory commission expense (ACA)
|
72,894
|
|
Total
|
$
|
300,089
|
|
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
$ 28,885,934 |
| Customer Credit Reclass |
$ (1,030,758) |
|
|
|
|
|
|
|
Other Regulatory Assets - Fuel Tracker
|
|
|
Other regulatory Assets - other
|
$
|
(22,468)
|
|
|
|
|
|
|
|
|
Other Regulatory Liabilities - Fuel Tracker
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other Regulatory Liabilities - Other
|
$
|
89,979
|
|
|
|
|
|
|
|
|
Temporary Cash Investments
|
$
|
15,000,000
|
|
|
Other current assets - other
|
$
|
(216,594)
|
|
|
Other deferred charges and liabilities (net)
|
(3,380,919)
|
|
|
Total
|
$
|
11,402,487
|
|
|
|
|
|
|
|
|
Significant non-cash transactions:
|
|
|
CWIP accruals
|
$
|
(173,904)
|
|
|
|
|
|
|
|
|
Distributions to members
|
$
|
(89,500,000)
|
|
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 |
$ (63,500,000) |
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
| Cashout receipts |
14 |
| Linepack receipts |
665,775 |
| Total |
665,789 |
| Cashout receipts |
3 |
| Linepack receipts |
104,552 |
| Total |
104,555 |
77,574,821 Dths are the only volumes subject to ACA surcharges.
24,384,065 Dths are the only volumes subject to ACA surcharges.
| Cashout delivery |
- |
| Construction gas loss |
84 |
| Heater fuel and M&R fuel |
577 |
| Linepack delivery |
603,316 |
| O&M gas loss |
2,975 |
| Warehouse fuel |
27,736 |
| Total |
634,688 |
| Cashout delivery |
- |
| Construction gas loss |
84 |
| Heater fuel and M&R fuel |
201 |
| Linepack delivery |
386,602 |
| O&M gas loss |
351 |
| Warehouse fuel |
10,720 |
| Total |
397,958 |
| Regulatory assets |
$ 227,195 |
| Regulatory commission expenses (ACA) |
96,465 |
| Total |
$ 323,660 |
| Other Current assets - other |
$ 328,205 |
| Other Current Liabilities - other |
|
| Other Current Liabilities - Fuel Trackers |
|
| Other deferred charges and liabilities (net) |
|
| Total |
$ 328,205 |
| Distributions to members |
$ (63,500,000) |
| Significant non-cash transactions: |
|
| Deemed contribution of taxes accrued |
$ (30,568,440) |
| Customer Credit Reclass |
$ (6,752) |
| Significant non-cash transactions: |
|
| CWIP accruals |
$ (394,204) |
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
Per FERC Docket (CP96-178-000), represents costs incurred on a 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.
Balance relates to a regulatory asset created as a result of the difference between GAAP and FERC depreciation (Levelized depreciation) created in the years that the FERC rate was less than straight-line rate (prior to 2003). Per FERC Docket (RP02-134-000): The commission approved, by order dated 4/14/1999, M&N's proposal to use the modified depreciation expense approach to achieve a levelized cost-of-serviceover the first four years of service on M&N's facilities. The depreciation rate change relates to main pipeline except laterals, intangibles and general plant. In that order, the Commission directed that M&N record the regulatory asset 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.
Recorded pursuant to 18 CFR 154.402(a) and 18 CFR 382.202.
| 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. |
| O&M gas loss |
131 |
| M&R Fuel |
27 |
| Heater Fuel |
24 |
| Warehouse fuel |
2,880 |
| Total |
3,062 |
| 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. |
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.
O&M gas loss 145 M&R Fuel 55 Heater Fuel 23 Warehouse fuel 4,310 Total 4,533
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.
| 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. |
| O&M gas loss |
75 |
| M&R Fuel |
48 |
| Heater Fuel |
24 |
| Warehouse fuel |
3,530 |
| Total |
3,677 |
| 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. |