Form 6Q Quarterly Report of Oil Pipeline Companies

Form 6 Approved
OMB No. 1902-0022
(Expires 6/30/2007)
Form 6-Q Approved
OMB No. 1902-0206
(Expires 6/30/2007)

Check appropriate box:
An Initial (Original) Submission
Resubmission No. _____

FERC Financial Report
FERC Form No. 6: ANNUAL REPORT
OF OIL PIPELINE COMPANIES and
Supplemental Form 6-Q:
Quarterly Financial Report
(Formerly ICC Form P)

These reports are mandatory under the Interstate Commerce Act, Sections 20 and 18 CFR
Parts 357.2 and 357.4. Failure to report may result in criminal fines, civil penalties and other
sanctions as provided by law. The Federal Energy Regulatory Commission does not consider
this report to be of a confidential nature.

Exact Legal Name of Respondent (Company)

Year/Period of Report
End of

FERC FORM No. 6/6-Q (ED. 02-04)

INSTRUCTIONS FOR FILING FERC FORMS 6 AND 6-Q
GENERAL INFORMATION
I. Purpose
The FERC Form No. 6 (FERC Form 6) is an annual regulatory support requirement (18 C.F.R. §
357.2). The FERC Form No. 6-Q (FERC Form 6-Q) is a quarterly regulatory support
requirement (18 C.F.R. § 357.4). These reporting requirements are designed to collect financial
and operational informational from oil pipeline companies subject to the jurisdiction of the
Federal Energy Regulatory Commission. These reports are also considered to be nonconfidential public use forms.
II. Who Must File
(a)
Each oil pipeline carrier whose annual jurisdictional operating revenues has been
$500,000 or more for each of the three previous calendar years must file FERC Form 6 (18
C.F.R. § 357.2 (a)). Oil pipeline carriers submitting FERC Form 6 must submit FERC Form
6-Q (18 C.F.R. § 357.4(a)).
(b)
Oil pipeline carriers exempt from filing FERC Form 6 whose annual jurisdictional
operating revenues have been more than $350,000 but less than $500,000 for each of the three
previous calendar years must prepare and file page 301, “Operating Revenue Accounts (Account
600), and page 700, “Annual cost of Service Based Analysis Schedule,” of FERC Form 6. When
submitting pages 301 and 700, each exempt oil pipeline carrier must include page 1 of the FERC
Form 6, the Identification and Attestation schedules (18 C.F.R. § 357.2 (a)(2)).
(c)
Oil pipeline carriers exempt from filing FERC Form 6 and pages 301 and whose annual
jurisdictional operating revenues were $350,000 or less for each of the three previous calendar
years must prepare and file page 700, “Annual Cost of Service Based Analysis Schedule,” of
FERC Form 6. When submitting page 700, each exempt oil pipeline carrier must include page 1
of FERC Form 6, the Identification and Attestation schedule (18 C.F.R. § 357.2 (a)(3)).
III. What and Where to Submit
(a)
Submit FERC Form 6 and 6-Q electronically through the forms submission software
available at http://www.ferc.gov/docs-filing/eforms/form-6/elec-subm-soft.asp. Retain one copy
of this report for your files.
(b)
The Corporate Officer Certification must be submitted electronically as part of FERC
Form 6 and 6-Q filings.
(c)
Indicate by checking the appropriate box on Page 3, List of Schedules, if the Annual
Report to Stockholders will be submitted, or if no Annual Report to Stockholders has been
prepared.
(d)
Submit immediately upon publication, by either eFiling or mail, two (2) copies of the
latest Annual Report to Stockholders, to the Secretary of the Commission at:

FERC FORMS 6 and 6-Q (ED. 03-07)

i

Secretary
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(e)
Filers are encouraged to file their Annual Report to Stockholders using eFiling. To
further that effort, a new selection, “Annual Report to Stockholders,” has been added to the
dropdown “pick list” from which companies must choose when eFiling. Further instructions are
posted to the Commission’s website at http://www.ferc.gov/help/how-to.asp.
(f) Federal, State and Local Governments and other authorized users may obtain additional blank
copies of FERC Forms 6 and 6-Q free of charge from http://www.ferc.gov/docsfiling/eforms.asp#6 and http://www.ferc.gov/docs-filing/eforms.asp#6Q .
IV. When to Submit
FERC Forms must be filed by the following schedule:
(a) FERC Form 6 for each year ending December 31 must be filed by April 18th of the following
year (18 C.F.R. § 357.2), and
(b) FERC Form 6-Q for each calendar quarter must be filed within 70 days after the end of the
reporting quarter (18 C.F.R. § 357.4).
V. Where to Send Comments on Public Reporting Burden
(a)
The public reporting burden for the FERC Form 6 is estimated to average 186 hours per
response, including the time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of
information. The public reporting burden for the FERC Form 6-Q is estimated to average 150
hours per response. Send comments regarding these burden estimates or any aspect of these
information collections, including suggestions for reducing this burden, to the Federal Energy
Regulatory Commission, 888 First Street, NE, Washington DC 20426 (Attention: Information
Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of
Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal
Energy Regulatory Commission).
(b)
You shall not be penalized for failure to respond to this collection of information unless
the collection of information displays a valid OMB control number.

FERC FORMS 6 and 6-Q (ED. 03-07)

ii

GENERAL INSTRUCTIONS
I. Prepare these reports in conformity with the Uniform System of Accounts (18 C.F.R. Part 352)
(USofA). Interpret all accounting words and phrases in accordance with the USofA.
II. Enter in whole numbers (dollars) only, except where otherwise noted. Enter cents for
averages where cents are important. The amounts shown on all supporting pages must agree
with the amounts entered on the statements that they support. When applying thresholds to
determine significance for reporting purposes, use for balance sheet accounts the balances at the
end of the current reporting period, and use for income statement accounts the current year’s
amounts. Quarterly reporting should be consistent with the previous year’s reporting.
III. Complete each question fully and accurately, even if it has been answered in a previous
period. Enter the word "None" where it truly and completely states the fact.
IV. For any page(s) that is not applicable to the Filer, either
(a)
(b)

Enter the words “Not Applicable” on the particular page(s), or
Omit the page(s) and enter “NA”, “None”, or “Not Applicable” in column (d) on
the List of Schedules, pages 2 and 3.

V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of
Report" at the top of each page is applicable only to resubmissions. (see VII. Below).
VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits
or credits, must be reported in the positive. Numbers having a sign that is different from the
expected sign should be entered with a negative (-) sign.
VII. Resubmit any revised FERC Form 6 data via the Internet using the forms submission
software only. Please explain the reason for the resubmission in a footnote to the data field.
VIII. Do not make references to reports of previous periods or to other reports in lieu of required
entries, except as specifically authorized.
IX. Whenever (schedule) pages refer to figures from a previous period the figures reported must
be based upon those shown by the report of the previous period or an appropriate explanation
given as to why different figures were used.

FERC FORMS 6 and 6-Q (ED. 03-07)

iii

DEFINITIONS
1. Active Corporation - A corporation which maintains an organization for operating property or administering its financial
affairs.
2. Actually Issued - For the purposes of this report, capital stock and other securities are considered to be actually issued
when sold to a bona fide purchaser for a valuable consideration, and such pur chaser holds free from control by the
respondent.
3. Actually Outstanding - For the purposes of this report, capital stock and other securities actually issued and not
reacquired by or for the respondent.
4. Affiliated Companies - The situation where one company directly or indirectly controls the other, or where they are
subject to a common control.
5. Carrier - A common carrier by pipeline subject to the Interstate Commerce Act.
6

Commission - Means the Federal Energy Regulatory Commission.

7. Control (including the terms "controlling," "controlled by," and "under common control with") –
(a) The possession, directly or indirectly, of the power to direct or cause the direction of the management and policies
of a company, whether such power is exercised through one or more intermediary companies, or alone, or in conjunction
with, or pursuant to an agreement. Also, it is necessary whether such power is established through a majority or minority
ownership or voting of securities, common directors, officers or stockholders, voting trusts, holding trusts, associated
companies, contract or any other direct or indirect means. When there is doubt about an existence of control in any
particular situation, the carrier shall report all pertinent facts to the Commission for determination. (18 CFR 352, Definition
10.)
(b) For the purposes of this report, the following are to be considered forms of control:
(1) Right through title to securities issued or assumed to exercise the major part of the voting power in the
controlled company;
(2) Right through agreement of through sources other than title to securities to name the ma jority of the board of
directors, managers, or trustees of the controlled company;
(3) Right to foreclose a priority lien upon all or a major part in value of the tangible property of the controlled
company;
(4) Right to secure control in consequence of advances made for construction of the property of the controlled
company. Indirect control is that exercised through an intermediary.
(c) A leasehold interest in the property of a company is not for the purpose of these accounts to be classed as a form
of control over the lessor company.
8. Crude Oil - Oil in its natural state (including natural gas and other similar natural constituents), not altered, refined, or
prepared for use by any process.
9. Inactive Corporation - A corporation which has been practically absorbed in a controlling corporation, and which
neither operates property nor administers its financial affairs; if it maintains an organization it does so only for the purpose
of complying with legal requirements and maintaining title to property or franchises.
10. Nominally Issued - For the purposes of this report, capital stock and other securities are considered to be nominally
issued when certificates are signed and sealed and placed with the proper officer for sale and delivery or are pledged or
otherwise placed in some special fund of the respondent.
11. Nominally Outstanding - For the purposes of this report, those capital stock and other securities reacquired by or for
the respondent under such circumstances require them to be considered held alive and not canceled or retired.
12. Products - Oils that have been refined, altered, or processed for use, such as fuel oil and gasoline.
13. Undivided Joint Interest Pipeline - Physical pipeline property owned in undivided joint interest by more than one
person/entity.
14. Undivided Joint Interest Property - Carrier property owned as part of an undivided joint interest pipeline.

FERC FORM NO. 6 (ED. 12-00)

Page iv

EXCERPTS FROM THE LAW
Interstate Commerce Act, Part I
Section 20
(1) The Commission is hereby authorized to require annual, periodical, or special reports from
carriers, lessors, * * * (as defined in this section), to prescribe the manner and form in which such
reports shall be made, and to require from such carriers, lessors, * * * specific and full, true, and
correct answers to all questions upon which the Commission may deem information to be
necessary, classify such carriers, lessors, * * * as it may deem proper for any of these purposes.
Such annual reports shall give an account of the affairs of the carrier, lessor, * * * in such form
and detail as may be prescribed by the Commission.
(2) Said annual reports shall contain all the required information for the period of twelve months
ending on the 31st day of December in each year, unless the Commission shall specify a different
date, and shall be made out under oath and filed with the Commission at its office in Washington
within three months after the close of the year for which report is made, unless additional time be
granted in any case by the Commission.
GENERAL PENALTIES
Section 20
(7)(b) Any person who shall knowingly and willfully make, cause to be made, or participate in the
making of any false entry in any annual or other report required under this section to be filed, * * *
or shall knowingly or willfully file with the Commission any false report, or other document, shall
be deemed guilty of a misdemeanor and shall be subject, upon conviction in any court of the
United States of competent jurisdiction to a fine of not more than five thousand dollars or
imprisonment for not more than two years, or both such fine and imprisonment: * * *
(7)(c) Any carrier or lessor, or any officer, agent, employee, or representative thereof, who shall
fail to make and file an annual or other report with the Commission within the time fixed by the
Commission, or to make specific and full true and correct answer to any question within thirty
days from the time it is lawfully required by the Commission so to do, shall forfeit to the United
States the sum of one hundred dollars for each and every day it shall continue to be in default
with respect thereto.

FERC FORM NO. 6 (ED. 12-96)

Page v

FERC FORM NO. 6/6-Q:
REPORT OF OIL PIPELINE COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent

02 Year/Period of Report
End of

03 Previous Name and Date of Change (if name changed during year)
04 Address of Principal Office at End of Year (street, City, State, Zip Code)
05 Name of Contact Person

06 Title of Contact Person

07 Address of Contact Person (Street, City, State, Zip Code)
08 Telephone of Contact Person, Including Area Code

09 This Report Is
(1)
(2)

An Original
A Resubmission

10 Date of Report
(Mo, Da, Yr)

QUARTERLY CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of
the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to
the Uniform System of Accounts.

01 Name

02 Title

03 Signature

04 Date Signed (Mo, Da, Yr)

Title 18, U.S.C. 1001, makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any false,
fictitious or fraudulent statements as to any matter within its jurisdiction.

FERC FORM NO. 6/6-Q (REV. 02-04)

Page

1

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

List of Schedules

Enter in column (d) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Title of Schedule
(a)

Reference
Page No.
(b)

Date
Revised
(c)

Important Changes During the Quarter

108-109

REV 12-95

Comparative Balance Sheet Statement

110-113

REV 12-03

Income Statement

114

REV 12-03

Statement of Accumulated Comprehensive Income and Hedging Activities

116

NEW 12-02

Unappropriated Retained Income Statement

119

REV 12-95

Statement of Cash Flows

120-121

REV 12-95

Notes to Financial Statements

122-123

REV 12-95

Operating Revenue Accounts

301

REV 12-00

Operating Expense Accounts

302-303

REV 12-00

Statistics of Operations

600-601

REV 12-00

Stockholders' Reports (check appropriate box)
Two copies will be submitted

FERC FORM No. 6/6-Q (REV. 12-95)

Page 2

Remarks
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Important Changes During the Quarter/Year

Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number these in
accordance with the inquiries. Each inquiry should be answered. Enter "none" or "not applicable" where applicable. If information
which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1.) Changes and important additions to franchise rights: Describe the actual consideration given therefor and state from whom the
franchise rights were acquired. State if no consideration was given.
2.) Acquisition of ownership in other carrier operations by reorganization, merger, or consolidation with other companies: Give names
of companies involved, particulars concerning the transactions, and reference to dates of Commission authorization and journal entries
filed if applicable.
3.) Important extension or reduction of carrier pipeline operations: State territory added or relinquished and date operations began or
ceased and give reference to Commission authorization, if any was required.
4.) State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
5.) If the important changes during the year relating to the respondent company appearing in the respondent's annual report to
stockholders are applicable in every respect and furnish the data required by instructions 1 to 4 above, such notes may be attached to
this page.

THIS PAGE INTENTIONALLY LEFT BLANK SEE PAGE 109

FERC FORM No. 6/6-Q (ED. 12-95)

Page 108

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission
Important Changes During the Quarter/Year (continued)

FERC FORM NO. 6 (REV. 12-95)

109.1

Date of Report Year of Report
(Mo, Da, Yr)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet Statement

For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
1.) For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The
entries in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
2.) On line 30, include depreciation applicable to investment
in system property.
For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
Line
No.

Item
(a)

Reference
Page No.
for Annual
(b)

CURRENT ASSETS
1 Cash (10)
2 Special Deposits (10-5)
3 Temporary Investments (11)
4 Notes Receivable (12)
5 Receivables from Affiliated Companies (13)

200

6 Accounts Receivable (14)
7 Accumulated Provision For Uncollectible Accounts (14-5)
8 Interest and Dividends Receivable (15)
9 Oil Inventory (16)
10 Material and Supplies (17)
11 Prepayment (18)
12 Other Current Assets (19)
13 Deferred Income Tax Assets (19-5)
14

230-231

TOTAL Current Assets (Total of lines 1 thru 13)
INVESTMENTS AND SPECIAL FUNDS
Investments in Affiliated Companies (20):

15

Stocks

202-203

16

Bonds

202-203

17

Other Secured Obligations

202-203

18

Unsecured Notes

202-203

19

Investment Advances

202-203

20

Undistributed Earnings from Certain Invest. in Acct. 20

204

Other Investments (21):
21

Stocks

22

Bonds

23

Other Secured Obligations

24

Unsecured Notes

25

Investment Advances

26 Sinking and other funds (22)
27

TOTAL Investment and Special Funds (Total lines 15 thru 26)
TANGIBLE PROPERTY

28 Carrier Property (30)

FERC FORM NO. 6 (REV. 02-04)

Page 110

Current Year End of
Quarter/Year Balance
(in dollars)
(c)

Prior Year End
Balance 12/31
(in dollars)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet Statement (continued)

For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
1.) For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The
entries in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
2.) On line 30, include depreciation applicable to investment
in system property.
For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
Line
No.

Item
(a)

29

(Less) Accrued Depreciation-Carrier Property (31)

30

(Less) Accrued Amortization-Carrier Property (32)

Reference
Page No.
for Annual
(b)

31 Net Carrier Property (Line 28 less 29 and 30)
32 Operating Oil Supply (33)
33 Noncarrier Property (34)
34

(Less) Accrued Depreciation-Noncarrier Property

35 Net Noncarrier Property (Line 33 less 34)
36

TOTAL Tangible Property (Total of lines 31, 32, and 35)
OTHER ASSETS AND DEFERRED CHARGES

37 Organization Costs and Other Intangibles (40)
38

(Less) Accrued Amortization of Intangibles (41)

39 Reserved
40 Miscellaneous Other Assets (43)
41 Other Deferred Charges (44)

221

42 Accumulated Deferred Income Tax Assets (45)

230-231

43 Derivative Instrument Assets (46)
44 Derivative Instrument Assets - Hedges (47)
45

TOTAL Other Assets and Deferred Charges (37 thru 44)

FERC FORM NO. 6 (REV. 02-04)

Page 111

Current Year End of
Quarter/Year Balance
(in dollars)
(c)

Prior Year End
Balance 12/31
(in dollars)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet Statement (continued)

For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
1.) For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The
entries in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
2.) On line 30, include depreciation applicable to investment
in system property.
For instructions covering this schedule, see the text and instructions pertaining to Balance Sheet Accounts in the U.S. of A. The entries
in this balance sheet should be consistent with those in the supporting schedules on the pages indicated.
Line
No.

46

Item
(a)

Reference
Page No.
for Annual
(b)

TOTAL Assets (Total of lines 14, 27, 36 and 45)
CURRENT LIABILITIES

47 Notes Payable (50)
48 Payables to Affiliated Companies (51)
49 Accounts Payable (52)
50 Salaries and Wages Payable (53)
51 Interest Payable (54)
52 Dividends Payable (55)
53 Taxes Payable (56)
54 Long-Term Debt - Payable Within One Year (57)

226-227

55 Other Current Liabilities (58)
56 Deferred Income Tax Liabilities (59)
57

230-231

TOTAL Current Liabilities (Total of lines 47 thru 56)
NONCURRENT LIABILITIES

58 Long-Term Debt - Payable After One Year (60)

226-227

59 Unamortized Premium on Long-Term Debt (61)
60 (Less) Unamortized Discount on Long-Term Debt-Dr. (62)
61 Other Noncurrent Liabilities (63)
62 Accumulated Deferred Income Tax Liabilities (64)

230-231

63 Derivative Instrument Liabilities (65)
64 Derivative Instrument Liabilities - Hedges (66)
65 Asset Retirement Obligations (67)
66

TOTAL Noncurrent Liabilities (Total of lines 58 thru 65)

67

TOTAL Liabilities (Total of lines 57 and 66)
STOCKHOLDERS' EQUITY

68 Capital Stock (70)
69 Premiums on Capital Stock (71)
70 Capital Stock Subscriptions (72)
71 Additional Paid-In Capital (73)

254

72 Appropriated Retained Income (74)

118

73 Unappropriated Retained Income (75)

119

74 (Less) Treasury Stock (76)
75 Accumulated Other Comprehensive Income (77)
76

TOTAL Stockholders' Equity (Total of lines 68 thru 75)

77

TOTAL Liabilities and Stockholders' Equity (Total of lines 67 and 76)

FERC FORM NO. 6 (REV. 02-04)

115

Page 113

Current Year End of
Quarter/Year Balance
(in dollars)
(c)

Prior Year End
Balance 12/31
(in dollars)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Income Statement

1. Enter in column (c) the year to date operations for the period, and enter in column (d) the year to date operations for the same period
of the prior year.
2. Enter in column (e) the operations for the reporting quarter and enter in column (f) the operations for the same three month period for
the prior year. Do not report Annual data in columns (e) and (f)
Line
No.

Reference Page Total current year to
No. in Annual
date Balance for
Report
Quarter/Year
(b)
(c)

Item
(a)

ORDINARY ITEMS - Carrier Operating Income
1 Operating Revenues (600)

301

2 (Less) Operating Expenses (610)
3

302-304

Net Carrier Operating Income
Other Income and Deductions

4 Income (Net) from Noncarrier Property (602)

335

5 Interest and Dividend Income (From Investment under Cost Only ) (630)

336

6 Miscellaneous Income (640)

337

7 Unusual or Infrequent Items--Credits (645)
8 (Less) Interest Expense (650)
9 (Less) Miscellaneous Income Charges (660)

337

10 (Less) Unusual or Infrequent Items--Debit (665)
11

Dividend Income (From Investments under Equity Only)

12

Undistributed Earnings (Losses)

13

Equity in Earnings (Losses) of Affiliated Companies (Total lines 11 and 12)

14

TOTAL Other Income and Deductions (Total lines 4 thru 10 and 13)

15

Ordinary Income before Federal Income Taxes (Line 3 +/- 14)

16 (Less) Income Taxes on Income from Continuing Operations (670)
17 (Less) Provision for Deferred Taxes (671)
18

230-231

Income (Loss) from Continuing Operations (Total lines 15 thru 17)
Discontinued Operations

19 Income (Loss) from Operations of Discontinued Segments (675)*
20 Gain (Loss) on Disposal of Discontinued Segments (676)*
21

TOTAL Income (LOss) from Discontinued Operations (Lines 19 and 20)

22

Income (Loss) before Extraordinary Items (Total lines 18 and 21)
EXTRAORDINARY ITEMS AND ACCOUNT CHANGES

23 Extraordinary Items -- Net -- (Debit) Credit (680)

337

24 Income Taxes on Extraordinary Items -- Debit (Credit) (695)

337

25 Provision for Deferred Taxes -- Extraordinary Items (696)
26

230-231

TOTAL Extraordinary Items (Total lines 23 thru 25)

27 Cumulative Effect of Changes in Accounting Principles (697)*
28

TOTAL Extraordinary Items and Accounting Changes -- (Debit) Credit
(Line 26 + 27)

29

Net Income (Loss) (Total lines 22 and 28)
* Less applicable income taxes as reported on page 122

FERC FORM No. 6/6-Q (REV. 02-04)

Page 114

Total prior year to
date Balance for
Quarter/Year
(d)

Current 3 months
Prior 3 months
ended Quarterly
ended Quarterly
only no 4th Quarter only no 4th Quarter
(e)
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Accumulated Comprehensive Income and Hedging Activities
1. Report in columns (b) (c) (d) and (e) the amounts of accumulated other comprehensive income
items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges," report the
accounts affected and the related amounts in a footnote.
Line
No.

Item
(a)

Unrealized Gains
and Losses on
available-for-sale
securities
(b)

1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Quarter/Year to Date Reclassifications
from Account 219 to Net Income
3 Preceding Quarter/Year to Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding
Quarter/Year
6 Balance of Account 219 at Beginning of Current Year
7 Current Quarter/Year to Date Reclassifications from
Account 219 to Net Income
8 Current Quarter/Year to Date Changes in Fair Value
9 Total (lines 7 and 8)
10 Balance of Account 219 at End of Current
Quarter/Year

FERC FORM No. 6/6-Q (REV 02-04)

Page 116

Minimum Pension
liabililty Adjustment
(net amount)

Foreign Currency
Hedges

Other
Adjustments

(c)

(d)

(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Accumulated Comprehensive Income and Hedging Activities(continued)

Line
No.

Other Cash
Flow Hedges
[Specify]

Other Cash
Flow Hedges
[Specify]

(f)

(g)

Totals for each
category of
items recorded in
Account 77
(h)

1
2
3
4
5
6
7
8
9
10

FERC FORM No. 6/6-Q (REV 02-04)

Page 116a

Net Income
(Carried Forward
from Page 114,
Line 29)
(i)

Total
Comprehensive
Income
(j)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Unappropriated Retained Income Statement

1.) Report items of the Retained Income Accounts of the respondents for the period, classified in accordance with the U.S.of A.
2.) Report on lines 15 and 16 the amount of assigned Federal income tax consequences, Account Nos. 710 and 720.
3.) Report on lines 17 through 20 all amounts applicable to the equity in undistributed earnings (losses) of affiliated companies based
on the equity method of accounting.
4.) Line 18 should agree with Line 12, Schedule 114. The total of lines 2, 6, and 18 should agree with line 29, Schedule 114
5.) Include on lines 1 through 12 only amounts applicable to Retained Income exclusive of any amounts included on lines 17 through
20.

Line
No.

Item
(a)

Reference
page no. for
Year
(b)

UNAPPROPRIATED RETAINED INCOME
1 Balances at Beginning of Year
CREDITS
2 Net Balance Transferred from Income (700)

114

3 Prior Period Adjustments to Beginning Retained Income (705)
4 Other Credits to Retained Income (710)*
5

337

TOTAL (Lines 2 thru 4)
DEBITS

6 Net Balance Transferred from Income (700)

114

7 Other Debits to Retained Income (720)*

337

8 Appropriations of Retained Income (740)
9 Dividend Appropriations of Retained Income (750)

119

10

TOTAL (lines 6 thru 9)

11

Net Increase (Decrease) During Year (Line 5 minus line 10)

12

Balances at End of Year (Lines 1 and 11)

13

Balance from Line 20

14

TOTAL Unapprop. Retained Inc. and Equity in Undistr. Earnings. (Losses)
of Affil. Comp. at End of Year (Lines 12 & 13)
*Amount of Assigned Federal Income Tax Consequences

15

Account No. 710

16

Account No. 720
EQUITY IN UNDISTRIBUTED EARNINGS (LOSSES) OF AFFILIATED
COMPANIES

17

Balances at Beginning of Year

18 Net Balance transferred from Income (700)

114

19 Other Credits (Debits)
20

Balances at End of Year

FERC FORM No. 6/6-Q (REV. 02-04)

Page 119

Current Quarter/Year
(in dollars)
(c)

Previous Quarter/Year
(in dollars)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Cash Flows
(1) Codes to be used: (a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt;(c) Include commercial paper; and (d) Identify
separately such items as investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided on Page 122 Notes to the Financial Statements. Also provide a
reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activitiesonly. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show on Page 122 Notes to the Financial Statements the amounts of interest paid (net ofamount
capitalized) and income taxes paid.
Line
No.

Description (See Instructions No. 5 for Explanation of Codes)
(a)

1 Cash Flow from Operating Activities:
2
Net Income
3
Noncash Charges (Credits) to Income:
4
Depreciation
5
Amortization
6
7
8
Deferred Income Taxes
9
10
Net (Increase) Decrease in Receivables
11
Net (Increase) Decrease in Inventory
12
Net Increase (Decrease) in Payables and Accrued Expenses
13
14
Other:
15
16
17
18
19
20
21
Net Cash Provided by (Used in) Operating Activities
22
(Total of lines 2 thru 20)
23
24 Cash Flows from Investment Activities:
25
Construction and Acquisition of Plant (including land):
26
Gross Additions to Carrier Property:
27
Gross Additions to Noncarrier Property
28
Other:
29
30
31
32
33
34
Cash Outflows for Plant (Total of lines 26 thru 33)
35
36
Acquisition of Other Noncurrent Assets (d)
37
Proceeds from Disposal of Noncurrent Assets (d)
38
39
Investments in and Advances to Assoc. and Subsidiary Companies
40
Contributors and Advances from Assoc. and Subsidiary Companies
41
Disposition of Investments in (and Advances to)
42
Associated and Subsidiary Companies
43
44
Purchase of Investment Securities (a)
45
Proceeds from Sales of Investment Securities (a)

FERC FORM No. 6/6-Q (REV. 02-04)

Page 120

Current Quarter/Year
Amount
(b)

Previous Quarter/Year
Amount
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statement of Cash Flows (continued)
(4) Investing Activities: Include at Other net cash outflow to acquire other companies. Providea reconciliation of assets acquired with liabilities assumed
on Page 122 Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized; insteadprovide a reconciliation
of the dollar amount of leases capitalized with the plant cost.
(5) Under "Other" specify significant amounts and group others.
(6) Enter on Page 122 clarifications and explanations.

Line
No.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90

Description (See Instructions No. 5 for Explanation of Codes)
(a)
Loans Made or Purchased
Collections on Loans
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net Increase (Decrease) in Payables and Accrued Expenses
Other:

Net Cash Provided by (Used in) Investing Activities
(Total of Lines 34 thru 55)
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-Term Debt (b)
Capital Stock
Other:

Net Increase in Short-Term Debt (c)
Other:

Cash Provided by Outside Sources (Total of lines 61 thru 69)
Payment for Retirement of:
Long-term Debt (b)
Capital Stock
Other:

Net Decrease in Short-Term Debt (c)
Dividends on Capital Stock
Other:
Net Cash Provided by (Used in) Financing Activities
(Total of lines 70 thru 81)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of Lines 22, 57, and 83)
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year

FERC FORM No. 6/6-Q (REV. 02-04)

Page 121

Current Quarter/Year
Amount
(b)

Previous Quarter/Year
Amount
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Notes to Financial Statements

Quarterly Notes
(1) Respondent must provide in the notes sufficient disclosures so as to make theinterim information not misleading. Disclosures which
would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
(2) Disclosures shall be provided where events subsequent to the end of the most recentyear have occurred which have a material
effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such
items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term
contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
(3) Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
Annual Notes
(1) Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained
Earnings for the year, and Statement of Cash Flows, or any account therefor. Classify the notes according to each basic statement,
providing a subheading for each statement, except where a note is applicable to more than one statement.
(2) Furnish details as to any significant commitments or contingent assets or liabilities existing at end of year, including a brief
explanation of any action initiated by the Internal Revenue Service involving possible assessments of additional income taxes of a
material amount, or of a claim for refund of income taxes of a material amount initiated by the respondent. State whether such
commitments or contingencies will have a material adverse effect upon the financial position or results of operations of the respondent.
(3) Furnish details on the accounting for the respondent's
pensions and postretirement benefits and explain any changes in the method of accounting for them. Include in the details a concise
breakdown of the effects of the various components on income for the year, funding for the plans and accumulated obligations at year
end.
(4) Provide an explanation of any significant changes in operations during the year. Give the financial statement effects of acquiring oil
pipelines by purchase or merger or by participating in joint ventures or similar activities.
(5) Furnish details on the respondent's accounting for income taxes and provide an explanation of any changes in the methods of
accounting for income taxes and give the financial statement effects resulting from these changes.
(6) Provide an explanation of any significant rate or other regulatory matters involving the respondent during the year and give the
effects, if any, on the respondent's financial statements.

THIS PAGE INTENTIONALLY LEFT BLANK SEE PAGE 123

FERC FORM No. 6/6-Q (ED. 12-95)

Page 122

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission
Notes to Financial Statements (continued)

FERC FORM NO. 6 (REV. 12-95)

123.1

Date of Report Year of Report
(Mo, Da, Yr)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Operating Revenues

Report the respondent's pipeline operating revenues year to date, classified in accordance with the Uniform System of Accounts.

Account

Crude Oil Current
Year to Date
Quarter
(b)

Line
No.
(a)
1
2
3
4
5
6
7
8

(200) Gathering Revenues
(210) Trunk Revenues
(220) Delivery Revenues
(230) Allowance Oil Revenues
(240) Storage and Demurrage Revenue
(250) Rental Revenue
(260)Incidental Revenue
TOTAL (lines 1 through 7)

FERC FORM NO. 6/6-Q (NEW. 06-04)

Page 300

Products Current
Year to Date
Quarter
(c)

Total Year to Date
Quarter
(b)+(c)
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Operating Expense Accounts (Account 610)

State the pipeline operating expenses of the respondent for the year, classifying them in accordance with the U. S. of A.

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

Operating Expenses Accounts
(a)

CRUDE OIL
Gathering
Year to Date
(b)

OPERATIONS and MAINTENANCE
Salaries and Wages (300)
Materials and Supplies (310)
Outside Services (320)
Operating Fuel and Power (330)
Oil Losses and Shortages (340)
Rentals (350)
Other Expenses (390)
TOTAL Operations and Maintenance Expenses
GENERAL
Salaries and Wages (500)
Materials and Supplies (510)
Outside Services (520)
Rentals (530)
Depreciation and Amortization (540)
Depreciation Expense for Asset Retirement Costs
Employee Benefits (550)
Insurance (560)
Casualty and Other Losses (570)
Pipeline Taxes (580)
Other Expenses (590)
Accretion Expense (591)
Gains or losses on Asset Retirement Obligations
TOTAL General Expenses
GRAND TOTALS

FERC FORM No. 6/6-Q (REV. 12-03)

Page 302

CRUDE OIL
Trunk
Year to Date
(c)

CRUDE OIL
Delivery
Year to Date
(d)

CRUDE OIL
Total
Year to Date
(b + c + d)
(e)

Name of Respondent

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

Operating Expenses Accounts
(a)

This Report Is:
(1)
An Original
(2)
A Resubmission

PRODUCTS
(in dollars)
Trunk
Year to Date
(f)

OPERATIONS and MAINTENANCE
Salaries and Wages (300)
Materials and Supplies (310)
Outside Services (320)
Operating Fuel and Power (330)
Oil Losses and Shortages (340)
Rentals (350)
Other Expenses (390)
TOTAL Operations and Maintenance Expenses
GENERAL
Salaries and Wages (500)
Materials and Supplies (510)
Outside Services (520)
Rentals (530)
Depreciation and Amortization (540)
Depreciation Expense for Asset Retirement Costs
Employee Benefits (550)
Insurance (560)
Casualty and Other Losses (570)
Pipeline Taxes (580)
Other Expenses (590)
Accretion Expense (591)
Gains or losses on Asset Retirement Obligations
TOTAL General Expenses
GRAND TOTALS

FERC FORM No. 6/6-Q (REV. 12-03)

Page 303

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

PRODUCTS
(in dollars)
delivery
Year to Date
(g)

PRODUCTS
(in dollars)
Total Year to Date
(f + g)
(h)

Grand Total
Year to Date
(e + h)
(i)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statistics of Operations
1.) Give particulars (details) by States of origin for crude oil and for each kind of product received year to date and totals only (i.e. no State detail) for number of barrels of crude oil and of
each kind of product delivered out of the pipeline year to date. Classify and list in column (a) by States of origin the refined products transported in the following order: 29111, Gasoline, jet
fuels, and other high volatile petroleum fuels, except natural gasoline; 29112, Kerosene; 29113, Distillate fuel oil; 29114, Lubricating and similar oils and derivatives; 29117, Residual fuel
oil and other low volatile petroleum fuels; 29112, Products of petroleum refining, n.e.c. - Specify.
2.) In column (b) show all oils received by the respondent from connecting carriers reporting to the Federal Energy Regulatory Commission. In column (c) show all oils originated on
respondent’s gathering lines and in column (d) all oils received into respondent’s trunk line, except receipts shown in columns (b) and (c). Any barrels received into a pipeline owned by
the respondent, but operated by others, should be reported separately on additional pages (For example 600a- 601a, 600b- 601b, etc.).
3.) Entries in column (e) should be the sum of columns (b), (c), and (d). In column (f) show all oils delivered to connecting carriers reporting to the Federal Energy Regulatory
Commission. In column (g) show all oils terminated on the respondent’s gathering lines, and in column (h) all oils delivered out of respondent's pipeline, except deliveries shown under
columns (f) and (g).
State of Origin
(a)

Line
No.

Number of Barrels
Received
From Connecting
Carriers Year to Date
(b)

CRUDE OIL
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

PRODUCTS (State of Origin and
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

33a Total Number of Barrel-Miles (Trunk Lines Only):
(1) Crude Oil
(2) Products

FERC FORM No. 6/6-Q (REV. 12-00)

Page 600

Number of Barrels
Received
ORIGINATED
On Gathering Lines
Year to Date

Number of Barrels
Received
ORIGINATED
On Trunk Lines
Year to Date

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Statistics of Operations
Entries in column (i) should be the sum of columns (f), (g), and (h). Any barrels delivered out of a pipeline owned by the respondent, but operated by others, should be reported separately
on additional pages (For example 600a- 601a, 600b- 601b, etc.).
4.) Enter actual amount for lines 33a and 33b on an annual basis only. Do not report on a quarterly basis. Estimate if actual figures are not available. Barrel miles as reported on this
schedule are the summation, for all segments, of the number of miles associated with each pipeline segment (trunk line only) multiplied by the number of barrels delivered through the
segment. For example, 1,000 barrels moved through a 57-mile pipeline segment would be recorded as 57,000 barrel miles. For a crude pipeline with several segments:
Segments
A
B
C
Line
No.

Barrels Miles Barrel-Miles
1,000
57
57,000
5,000
10
50,000
1,000
25
25,000
Total Received
Year to Date
(b + c + d)
(e)

Number of Barrels
Delivered Out
To Connecting Carriers
Year to Date
(f)

Number of Barrels
Delivered Out
TERMINATED
On Gathering Lines
Year to Date

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

33b Total Number of Barrels of Oil Having Trunk-Line Movement:
(1) Crude Oil
(2) Products

FERC FORM No. 6/6-Q (REV. 12-00)

Page 601

Number of Barrels
Delivered Out
TERMINATED
On Trunk Lines
Year to Date

Total Delivered Out
Year to Date
(f + g + h)
(i)

INDEX
Schedule

Page No.

Accrued depreciation
carrier property
undivided joint interest property
Additional paid-in capital
Affiliated companies
investments in
payables to
receivables from
Amortization base and reserve
Analysis of federal income and other taxes deferred
Annual cost of service based analysis
Appropriated retained earnings
Balance sheet
assets
liabilities
notes
Bases for
amortization
Capital stock
changes during year
purpose for which issued or assumed during the year
Carrier
accrued depreciation - carrier property
accrued depreciation - undivided joint interest property
amortization
property
Cash flows, statement of
Changes during year
capital stock
important
Charges, other deferred
Comparative balance sheet statement
Companies controlled by respondent
Companies controlled directly by respondent other than through title to securities
Control over respondent
Debt, long-term
Deferred charges, other
Depreciation
accrued, carrier property
accrued, undivided joint interest property
Directors
Equity in undistributed earnings (losses) of affiliated companies
Expense accounts, operating
Federal income taxes
Footnotes (general)

FERC FORM NO. 6 (ED. 12-00)

Index 1

216
217
254
202, 203
225
200
218, 219
230, 231
700
118
110, 111
113
122, 123
218, 219
250, 251
252, 253
252
216
217
218, 219
212-215
120, 121
252, 253
108, 109
221
110-113
103
204, 205
102
226, 227
221
216
217
105
119
302, 303
230, 231
604

INDEX (Continued)
Schedule

Page No.

General
information
instructions
instructions concerning schedules 202 through 205
officers
Identity of respondent
Important changes during the year
Income
appropriated retained
from noncarrier property
interest and dividend
miscellaneous items in account for the year
retained, statement of
statement
statement notes
taxes, federal
unappropriated retained
Instructions for schedules 212 through 217
Interest and dividend income
Investments
in affiliated companies
in common stocks of affiliated companies
in securities made during the year
Long-term debt
Miles of pipeline operated at the end of the year
Miscellaneous
income from noncarrier property
items in income and retained
Noncarrier
property
income from
Notes to financial statements
Oath
Officers, general
Operated at end of year, miles of pipeline
Operating
expense accounts
revenue accounts
Operations, statistics of
Other
deferred charges
Paid in capital, additional
Payable to affiliated companies
Payments for services rendered by other than employees
Pipeline
miles of, operated at end of year
taxes
Property
carrier
noncarrier

FERC FORM NO. 6 (ED. 12-00)

Index 2

101
i-iv
201
104
1
108, 109
118
335
336
337
119
114
122, 123
230, 231
119
211
336
202, 203
204-205
202, 203
226, 227
602, 603
335
337
220
335
122, 123
1
104
602, 603
302, 303
301
600, 601
221
254
225
351
602, 603
305
212-215
220

INDEX (Continued)
Schedule

Page No.

Receivables from affiliated companies
Reserve
amortization
depreciation - carrier property
depreciation - undivided joint interest property
Respondent, identity of
Retained income
appropriated
dividend appropriation of
statement
unappropriated, at end of year
Revenue accounts, operating
Securities
investment in, made during the year
investment of affiliated companies
sold or otherwise disposed of during the year
Service not rendered by employees, payment for
Statement of cash flows
Statistics of operations
Stock
capital
changes during year
issued or assumed during the year, purposes of
Stockholders report
Taxes
federal income
pipeline
Treasury stock
Unappropriated retained income statement
Undivided joint interest property
Verification

200

FERC FORM NO. 6 (ED. 12-00)

218, 219
216
217
1
118
119
119
119
301
202-205
202, 203
202-205
351
120, 121
600, 601
250, 251
252, 253
252, 253
3
230, 231
305
113
119
214, 215
1

Index 3