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).
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
Docket No. RM02-7-000 Order No. 631 issued April 9, 2003.
Docket No. RM95-4-000 Order 581 issued September 28, 1995.
Docket No. RP98-198-000 issued August 28, 1998.
Docket No. RP98-198-000 issued August 28, 1998.
On March 18, 1992, FERC approved an uncontested settlement ("Settlement") in the Texas Eastern Transmission Corp., 58 FERC 61,295 (1992). The order approving the Settlement became final on April 17, 1992. The compliance tariff filing, submitted April 24, 1992, was accepted by the Commission on June 17, 1992. Rates for twenty-four annual periods under the Settlement have also been filed and approved by the Commission. On August 9, 2017 Texas Eastern Transmission, LP refiled a Joint Settlement Extension Agreement (2017 Settlement Extension) to extend the Joint Stipulation and Agreement originally approved by the Commission in Docket No. RP88-67-000 on March 18, 1992. On October 10, 2017 the Commission approved the filing to extend the 1992 Settlement from March 18, 2017 through November 30, 2027.
Docket No. AI93-5-001 issued on April 23, 1993 (Accounting for Income Taxes).
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 710-10-25.
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, 1995.
| 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. |
| Plant thermal reduction | 0 |
| 3rd Party Transport Fuel Activity | 38,075 |
| O&M gas loss | 179,482 |
| Total | 217,557 |
| 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. |
| Plant thermal reduction | 0 |
| 3rd Party Transport Fuel Activity | 74,071 |
| O&M gas loss | 171,728 |
| Total | 245,799 |
| 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. |
| Plant thermal reduction | 0 |
| 3rd Party Transport Fuel Activity | 71,730 |
| O&M gas loss | 167,137 |
| Total | 238,867 |
| 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. |
| Estimated cash out imbalance | 1,032,935 |
| Deemed contribution of taxes accrued | 132,552,507 |
| Other regulatory assets - fuel tracker | (25,892,734) | |
| Other regulatory assets - other | - | |
| Total | (25,892,734) |
| Other regulatory liabilities - fuel tracker | - | |
| Other regulatory liabilities - other | 2,745,253 | |
| Total | 2,745,253 |
| Allowance for Other Funds Used During Construction | 19,450,693 | |
| Total | 19,450,693 |
| CWIP accruals | (54,258,287) | |
| CWIP retainage | 2,186,184 |
| Debt, discount and expense | 469,126 | |
| Regulatory commission expenses (ACA) | 2,924,795 | |
| Regulatory liabilities | (649,290) | |
| Utility plant | 1,099,115 | |
| Total | 3,843,746 |
| Estimated cash out imbalance | (680,123) |
| Other regulatory assets - fuel tracker | (42,082,901) | |
| Other regulatory assets - other | 2,163,256 | |
| Total | (39,919,645) |
| Other regulatory liabilities - fuel tracker | (2,926,395) | |
| Other regulatory liabilities - other | 1,888,375 | |
| Total | (1,038,020) |
| Other current assets - other | (10,285,343) | |
| (Gain) / Loss on Sale of Property | - | |
| Other current liabilities - other | 131,524 | |
| Other deferred charges and liabilities (net) | 1,135,127 | |
| Provision for rate refunds | ||
| Total | (9,018,692) |
| CWIP accruals | (66,584,117) | |
| CWIP retainage | 3,794,161 |
| Contributions in aid of construction | 14,038,851 |
Footnote-1
Includes reclass to liability account 254:
PCB cost-customer share $3,821,591
PCB deferred interest $717,625
Ties to page 278 Line No. 3 column (f) Footnote $ 4,539,216
Footnote-1
Includes YTD 2026 reclass to account 254 reversals
PCB cost-customer share $2,697,715
PCB deferred interest $647,076
Ties to page 278 Line No. 3 column (d) Footnote $3,344,791
Footnote-1
YTD 2026 reclass reversals
PCB cost-customer share $2,697,715
PCB deferred interest $647,076
Ties to page 232 Line No. 1 column (g) Footnote $3,344,791
Footnote-1
Reclass from asset account 182.3:
PCB cost-customer share $3,821,591
PCB deferred interest $717,625
Ties to page 232 Line No. 1 column (e) Footnote $4,539,216
| Debt, discount and expense |
490,232 |
|
| Regulatory commission expenses (ACA) | 3,081,347 | |
| Regulatory liabilities | (649,290) | |
| Utility plant | 1,037,156 | |
| Total | 3,959,444 |
| Other current assets - other | 193,692,573 | |
| (Gain) / Loss on Sale of Property | - | |
| Other current liabilities - other | (196,134,906) | |
| Other deferred charges and liabilities (net) | 16,665,693 | |
| Provision for rate refunds | ||
| Total | 14,223,360 |
| Cashout receipts | 5,262,484 |
| Line pack receipts | 614,570 |
| Total | 5,877,054 |
| Cashout receipts | 1,953,153 |
| Line pack receipts | 465,761 |
| Total | 2,418,914 |
2,586,100,840 Dths are the only volumes subject to ACA surcharges
1,213,846,785 Dths are the only volumes subject to ACA surcharges.
| Auction Gas | - |
| Cashout deliveries | 3,776,689 |
| Construction gas loss | 12,934 |
| Line pack deliveries | 406,429 |
| Other gas uses | 1,042,558 |
| Gas Loss | 127,463 |
| 3rd Party Transport Fuel | 517,200 |
| Total | 5,883,273 |
| Auction Gas | - |
| Cashout deliveries | 2,106,345 |
| Construction gas loss | 11,513 |
| Line pack deliveries | 338,333 |
| Other gas uses | 518,347 |
| Gas Loss | 84,310 |
| 3rd Party Transport Fuel | 183,876 |
| Total | 3,242,724 |