Form 2-A Annual Report for Nonmajor natural gas companies

THIS FILING IS
Item 1:

An Initial (Original)
Submission

OR

Resubmission No. ____

Form 2-A Approved
OMB No. 1902-0030
(Expires 6/30/2007)
Form 3-Q: Approved
OMB No.1902-0205
(Expires 6/30/2007)

FERC FINANCIAL REPORT
FERC FORM No. 2-A: Annual Report of
Non-Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report

These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. 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 these reports to be of a confidential nature.

Exact Legal Name of Respondent (Company)

Year/Period of Report
End of

FERC FORM No. 2/3Q (02-04)

INSTRUCTIONS FOR FILING FERC FORM NOS. 2, 2-A and 3-Q
GENERAL INFORMATION
I.

Purpose

FERC Form Nos. 2, 2-A, and 3-Q are designed to collect financial and operational information from
natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These
reports are considered to be non-confidential public use forms.

II.

Who Must Submit

Each natural gas company whose combined gas transported or stored for a fee exceed 50 million
dekatherms in each of the previous three calendar years must submit FERC Form Nos. 2 and 3-Q.
Each natural gas company not meeting the filing threshold for FERC Form No. 2, but having total
gas sales or volume transactions exceeding 200,000 dekatherms in each of the previous three calendar
years must submit FERC Form Nos. 2-A and 3-Q.
Newly established entities must use projected data to determine whether they must file the FERC
Form No. 3-Q, and FERC Form Nos. 2 or 2-A.

III.

What and Where to Submit

(a) Submit FERC Form Nos 2, 2-A and 3-Q electronically through the forms submission software at
http://www.ferc.gov/docs-filing/eforms/form-2/elec-subm-soft.asp.
(b) The Corporate Officer Certification must be submitted electronically as part of the FERC Form Nos.
2, 2-A, and 3-Q filings.
(b) Submit immediately upon publication, by either eFiling or mail, two (2) copies to the Secretary of the
Commission, the latest Annual Report to Stockholders and any annual financial or statistical report
regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not
include monthly and quarterly reports. Indicate by checking the appropriate box on FERC Form No. 2,
Page 3, List of Schedules, if the reports to stockholders will be submitted or if no Annual Report to
Stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the
Secretary of the Commission at:
Secretary
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(d) For the CPA Certification Statement, submit with the original submission of this form, a letter or
report (not applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared
in conformity with the current standards of reporting which will:
(i) attest to the conformity, in all material respects, of the schedules listed below with the
Commission's applicable Uniform System of Accounts (including applicable notes relating thereto and the
Chief Accountant's published accounting releases), and
(ii) be signed by independent certified public accountants or an independent licensed public
accountant certified or licensed by a regulatory authority of a State or other political subdivision of the
U.S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications).

FERC FORM 2, 2-A and 3-Q (ED 03-07)

i

Reference

Reference
Schedules Pages

Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements

110-113
114-117
118-119
120-121
122-123

The letter or report must state which, if any, of the pages above do not conform to the Commission’s
requirements. Describe the discrepancies that exist.
(c) Filers are encouraged to file their Annual Report to Stockholders, and CPA Certification Statement
using eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA
Certification Statement,” have been added to the dropdown “pick list” from which companies must choose
when eFiling. Further instructions are found on the Commission’s website at
http://www.ferc.gov/help/how-to.asp.
(d) Federal, State and Local Governments and other authorized users may obtain additional blank
copies of FERC Form Nos. 2, 2-A and 3-Q free of charge from http://www.ferc.gov/docsfiling/eforms/form-2/form-2.pdf , http://www.ferc.gov/docs-filing/eforms/form-2a/form-2a.pdf and
http://www.ferc.gov/docs-filing/eforms.asp#3Q-gas .
IV.

When to Submit:

FERC Form Nos. 2, 2-A, and 3-Q must be filed by the dates:
(a)

FERC Form Nos. 2 and 2-A for each year ending December 31 must be filed by April 18th of the
following year (18 C.F.R. §§ 260.1 and 260.2),

(b)

FERC Form No. 3-Q – Natural gas companies that file a FERC Form 2 must file the FERC Form No.
3-Q within 60 days after the end of the reporting quarter (18 CFR § 260.300), and

(c)

FERC Form No. 3-Q – Natural gas companies that file a FERC Form 2-A must file the FERC Form
No. 3-Q within 70 days after the end of the reporting quarter (18 CFR § 260.300).

V.

Where to Send Comments on Public Reporting Burden

The public reporting burden for the FERC Form 2 collection of information is estimated to average
1,570 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 2-A collection of information is estimated to average 115
hours per response. The public reporting burden for the FERC Form 3-Q collection of information is
estimated to average 150 hours per response.
Send comments regarding these burden estimates or any aspect of these collections of information,
including suggestions for reducing 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). No person shall be subject to any penalty
if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

FERC FORM 2, 2-A and 3-Q (ED 03-07)

ii

GENERAL INSTRUCTIONS
I. Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 CFR Part 201).
Interpret all accounting words and phrases in accordance with the USofA.
II. Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for
averages and figures per unit where cents are important. The truncating of cents is allowed
except on the four basic financial statements where rounding is required.) 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 statement of income
accounts the current year's year to date amounts.
III. Complete each question fully and accurately, even if it has been answered in a previous report.
Enter the word "None" where it truly and completely states the fact.
IV. For any page(s) that is not applicable to the respondent, 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"
included in the header of each page is to be completed only for resubmissions (see VII.
below).
VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits or
credits, must be reported as positive. Numbers having a sign that is different from the expected
sign must be reported by enclosing the numbers in parentheses.
VII. For any resubmissions, submit the electronic filing using the form submission software only.
Please explain the reason for the resubmission in a footnote to the data field.
VIII. Footnote and further explain accounts or pages as necessary.
IX. Do not make references to reports of previous periods/years or to other reports in lieu of required
entries, except as specifically authorized.
X. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must
be based upon those shown by the report of the previous period/year, or an appropriate
explanation given as to why the different figures were used.
XI. Report all gas volumes in Dth unless the schedule specifically requires the reporting in a different
unit of measurement.

FERC FORM 2, 2-A and 3-Q (ED 03-07)

iii

DEFINITIONS
I. Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at
constant pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a
temperature of 60˚F if saturated with water vapor and under a pressure equivalent to that of 30˚F, and
under standard gravitational force (980.665 cm. per sec) with air of the same temperature and pressure
as the gas, when the products of combustion are cooled to the initial temperature of gas and when the
water formed by combustion is condensed to the liquid state (called gross heating value or total heating
value air.
II. Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or
any Commission. Name the commission whose authorization was obtained and give date of the
authorization.
III. Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
IV. Respondent – The person, corporation, licensee, agency, authority, or other legal entity or
instrumentality on whose behalf the report is made.

FERC FORM 2, 2-A and 3-Q (ED 03-07)

iv

EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C. §§ 717-717w)
"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or
special reports as the Commission may by rules and regulations or order prescribe as necessary or
appropriate to assist the Commission in the proper administration of this act. The Commission may
prescribe the manner and form in which such reports shall be made and require from such natural-gas
companies specific answers to all questions upon which the Commission may need information. The
Commission may require that such reports include, among other things, full information as to assets and
liabilities, capitalization, investment and reduction thereof, gross receipts, interest dues and paid,
depreciation, amortization, and other reserves, cost of facilities, costs of maintenance and operation of
facilities for the production, transportation, delivery, use, or sale of natural gas, costs of renewal and
replacement of such facilities, transportation, delivery, use and sale of natural gas..."
"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue,
make, amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to
carry out the provisions of this act. Among other things, such rules and regulations may define
accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all
statements declarations, applications, and reports to be filed with the Commission, the information which
they shall contain, and time within they shall be filed..."
General Penalties
The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA
§ 22(a), 15 U.S.C. § 717t-1(a).

FERC FORM 2, 2-A and 3-Q (ED 03-07)

v

QUARTERLY/ANNUAL REPORT OF NON-MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
Year/Period of Report
End of

01 Exact Legal Name of Respondent
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)
This Report Is:
(1)
An Original
(2)
A Resubmission

08 Telephone of Contact Person, Including Area Code

11 Name of Officer Having Custody of the Books of Account

10 Date of Report
(Mo, Da, Yr)

12 Title of Officer

13 Address of Officer Where Books of Accounts Are Kept (Street, City, State, Zip Code)
14 Name of State Where Respondent is
Incorporated

15 Date of Incorporation (Mo, Da, Yr)

16 If applicable Reference Law Incorporated
Under

17 Explanation of Manner and Extent of Corporate Control (If the respondent controls or is controlled by any other corporation, business trust, or
similar organization)

ANNUAL 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.

18 Name

19 Title

20 Signature

21 Date Signed

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. 2-A/3-Q (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 (Natural Gas Company)

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
Line
No.

Reference
Page No.
(b)

(a)
GENERAL CORPORATE INFORMATION AND
FINANCIAL STATEMENTS

1

Security Holders and Voting Powers

2

Important Changes During the Year/Period

2

Comparative Balance Sheet

110-113

3

Statement of Income for the Year

114-116

4

Statement of Accumulated Comprehensive Income and Hedging Activities

5

Statement of Retained Earnings for the Year

118-119

6

Statements of Cash Flows

120-121

7

Notes to Financial Statements

107
108

117

122

BALANCE SHEET SUPPORTING SCHEDULES
(Assets and Other Debits)
8

Gas Plant in Service

9

General Information on Plant and Operations

10

Gas Property and Capacity Leased From and to Others

11

Accumulated Provision for Depreciation of Gas Utility Plant

219

12

Other Regulatory Assets - Gas

232

204-209
211
212-213

BALANCE SHEET SUPPORTING SCHEDULES
(Liabilities and Other Credits)
13

Capital Stock and Long-Term Debt Data

250

14

Other Regulatory Liabilities

278

INCOME ACCOUNT SUPPORTING SCHEDULES
15

Gas Operating Revenues

300-301

16

Gas Operation and Maintenance Expenses

317-325

GAS PLANT STATISTICAL DATA
17

Gas Account-Natural Gas

FERC FORM NO. 2-A (12-96)

520

Page 2

Date Revised

Remarks

(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

Security Holders and Voting Powers

1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent,
and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock
book prior to end of year, and, in a footnote, state
the purpose of such closing:

2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors of the
respondent and number of such votes cast by proxy.

3. Give the date and place of
such meeting:

Total:
By Proxy:
VOTING SECURITIES
4. Number of votes as of (date):
Line
No.

Name (Title) and Address of
Security Holder
(a)

Total Votes

Common Stock

Preferred Stock

Other

(b)

(c)

(d)

(e)

5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

FERC FORM NO. 2-A (12-96)

Page 107

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report

Important Changes During the Quarter/Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. 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.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

FERC FORM NO. 2 (12-96)

108.1

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Comparative Balance Sheet (Assets and Other Debits)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

1

UTILITY PLANT

2

Utility Plant (101-106, 114)

3

Construction Work in Progress (107)

4

TOTAL Utility Plant (Total of lines 2 and 3)

5

(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)

6

Net Utility Plant (Total of line 4 less 5)

7

Nuclear Fuel (120.1 thru 120.4, and 120.6)

8

(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)

9

Nuclear Fuel (Total of line 7 less 8)

10

Net Utility Plant (Total of lines 6 and 9)

11

Utility Plant Adjustments (116)

12

Gas Stored-Base Gas (117.1)

13

System Balancing Gas (117.2)

14

Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)

15

Gas Owned to System Gas (117.4)

16

OTHER PROPERTY AND INVESTMENTS

17

Nonutility Property (121)

18

(Less) Accum. Provision for Depreciation and Amortization (122)

19

Investments in Associated Companies (123)

20

Investments in Subsidiary Companies (123.1)

21

(For Cost of Account 123.1 See Footnote Page 224, line 40)

22

Noncurrent Portion of Allowances

23

Other Investments (124)

24

Sinking Funds (125)

25

Depreciation Fund (126)

26

Amortization Fund - Federal (127)

27

Other Special Funds (128)

28

Long-Term Portion of Derivative Assets (175)

29

Long-Term Portion of Derivative Assets - Hedges (176)

30

TOTAL Other Property and Investments (Total of lines 17-20, 22-29)

31

CURRENT AND ACCRUED ASSETS

32

Cash (131)

33

Special Deposits (132-134)

34

Working Funds (135)

35

Temporary Cash Investments (136)

36

Notes Receivable (141)

37

Customer Accounts Receivable (142)

38

Other Accounts Receivable (143)

39

(Less) Accum. Provision for Uncollectible Accounts - Credit (144)

40

Notes Receivable from Associated Companies (145)

41

Accounts Receivable from Associated Companies (146)

42

Fuel Stock (151)

43

Fuel Stock Expenses Undistributed (152)

FERC FORM NO. 2-A (REV 06-04)

Page

110

Current Year End of
Quarter/Year Balance
(c)

Prior Year
End Balance
12/31
(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 (Assets and Other Debits)(continued)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

44

Residuals (Elec) and Extracted Products (Gas) (153)

45

Plant Materials and Operating Supplies (154)

46

Merchandise (155)

47

Other Materials and Supplies (156)

48

Nuclear Materials Held for Sale (157)

49

Allowances (158.1 and 158.2)

50

(Less) Noncurrent Portion of Allowances

51

Stores Expense Undistributed (163)

52

Gas Stored Underground-Current (164.1)

53

Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)

54

Prepayments (165)

55

Advances for Gas (166 thru 167)

56

Interest and Dividends Receivable (171)

57

Rents Receivable (172)

58

Accrued Utility Revenues (173)

59

Miscellaneous Current and Accrued Assets (174)

60

Derivative Instrument Assets (175)

61

(Less) Long-Term Portion of Derivative Instrument Assets (175)

62

Derivative Instrument Assets - Hedges (176)

63

(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)

64

TOTAL Current and Accrued Assets (Total of lines 32 thru 63)

65

DEFERRED DEBITS

66

Unamortized Debt Expense (181)

67

Extraordinary Property Losses (182.1)

68

Unrecovered Plant and Regulatory Study Costs (182.2)

69

Other Regulatory Assets (182.3)

70

Preliminary Survey and Investigation Charges (Electric)(183)

71

Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)

72

Clearing Accounts (184)

73

Temporary Facilities (185)

74

Miscellaneous Deferred Debits (186)

75

Deferred Losses from Disposition of Utility Plant (187)

76

Research, Development, and Demonstration Expend. (188)

77

Unamortized Loss on Reacquired Debt (189)

78

Accumulated Deferred Income Taxes (190)

79

Unrecovered Purchased Gas Costs (191)

80

TOTAL Deferred Debits (Total of lines 66 thru 79)

81

TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)

FERC FORM NO. 2-A (REV 06-04)

Page

111

Current Year End of
Quarter/Year Balance
(c)

Prior Year
End Balance
12/31
(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 (Liabilities and Other Credits)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

1

PROPRIETARY CAPITAL

2

Common Stock Issued (201)

3

Preferred Stock Issued (204)

4

Capital Stock Subscribed (202, 205)

5

Stock Liability for Conversion (203, 206)

6

Premium on Capital Stock (207)

7

Other Paid-In Capital (208-211)

8

Installments Received on Capital Stock (212)

9

(Less) Discount on Capital Stock (213)

10

(Less) Capital Stock Expense (214)

11

Retained Earnings (215, 215.1, 216)

12

Unappropriated Undistributed Subsidiary Earnings (216.1)

13

(Less) Reacquired Capital Stock (217)

14

Accumulated Other Comprehensive Income (219)

15

TOTAL Proprietary Capital (Total of lines 2 thru 14)

16

LONG TERM DEBT

17

Bonds (221)

18

(Less) Reacquired Bonds (222)

19

Advances from Associated Companies (223)

20

Other Long-Term Debt (224)

21

Unamortized Premium on Long-Term Debt (225)

22

(Less) Unamortized Discount on Long-Term Debt-Dr (226)

23

(Less) Current Portion of Long-Term Debt

24

TOTAL Long-Term Debt (Total of lines 17 thru 23)

25

OTHER NONCURRENT LIABILITIES

26

Obligations Under Capital Leases-Noncurrent (227)

27

Accumulated Provision for Property Insurance (228.1)

28

Accumulated Provision for Injuries and Damages (228.2)

29

Accumulated Provision for Pensions and Benefits (228.3)

30

Accumulated Miscellaneous Operating Provisions (228.4)

31

Accumulated Provision for Rate Refunds (229)

FERC FORM NO. 2-A (REV 06-04)

Page

112

Current Year
End of
Quarter/Year
Balance

Prior Year
End Balance
12/31
(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 (Liabilities and Other Credits)(continued)
Line
No.

Title of Account

Reference
Page Number

(a)

(b)

32

Long-Term Portion of Derivative Instrument Liabilities

33

Long-Term Portion of Derivative Instrument Liabilities - Hedges

34

Asset Retirement Obligations (230)

35

TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)

36

CURRENT AND ACCRUED LIABILITIES

37

Current Portion of Long-Term Debt

38

Notes Payable (231)

39

Accounts Payable (232)

40

Notes Payable to Associated Companies (233)

41

Accounts Payable to Associated Companies (234)

42

Customer Deposits (235)

43

Taxes Accrued (236)

44

Interest Accrued (237)

45

Dividends Declared (238)

46

Matured Long-Term Debt (239)

47

Matured Interest (240)

48

Tax Collections Payable (241)

49

Miscellaneous Current and Accrued Liabilities (242)

50

Obligations Under Capital Leases-Current (243)

51

Derivative Instrument Liabilities (244)

52

(Less) Long-Term Portion of Derivative Instrument Liabilities

53

Derivative Instrument Liabilities - Hedges (245)

54

(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges

55

TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)

56

DEFERRED CREDITS

57

Customer Advances for Construction (252)

58

Accumulated Deferred Investment Tax Credits (255)

59

Deferred Gains from Disposition of Utility Plant (256)

60

Other Deferred Credits (253)

61

Other Regulatory Liabilities (254)

62

Unamortized Gain on Reacquired Debt (257)

63

Accumulated Deferred Income Taxes - Accelerated Amortization (281)

64

Accumulated Deferred Income Taxes - Other Property (282)

65

Accumulated Deferred Income Taxes - Other (283)

66

TOTAL Deferred Credits (Total of lines 57 thru 65)

67

TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)

FERC FORM NO. 2-A (REV 06-04)

Page

113

Current Year
End of
Quarter/Year
Balance

Prior Year
End Balance
12/31
(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 Income
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for
other utility function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for
other utility function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's
customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with
respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues
received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of
allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.

Title of Account

(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
24
25
26

Reference
Page
Number
(b)

Total
Current Year to
Date Balance
for Quarter/Year
(c)

UTILITY OPERATING INCOME
Gas Operating Revenues (400)
Operating Expenses
Operation Expenses (401)
Maintenance Expenses (402)
Depreciation Expense (403)
Depreciation Expense for Asset Retirement Costs (403.1)
Amortization and Depletion of Utility Plant (404-405)
Amortization of Utility Plant Acu. Adjustment (406)
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
Amortization of Conversion Expenses (407.2)
Regulatory Debits (407.3)
(Less) Regulatory Credits (407.4)
Taxes Other than Income Taxes (408.1)
Income Taxes-Federal (409.1)
Income Taxes-Other (409.1)
Provision of Deferred Income Taxes (410.1)
(Less) Provision for Deferred Income Taxes-Credit (411.1)
Investment Tax Credit Adjustment-Net (411.4)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.8)
Losses from Disposition of Allowances (411.9)
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)

FERC FORM NO. 2-A (REV 06-04)

Page

114

Total
Prior Year to Date
Balance
for Quarter/Year
(d)

Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)

Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(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 Income(continued)
Title of Account

(a)

Line
No.
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
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

Reference
Page
Number
(b)

Total
Current Year to
Date Balance
for Quarter/Year
(c)

Net Utility Operating Income (Carried forward from page 114)
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutility Operating Income
Revenues form Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
Revenues from Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.1)
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Total of lines 31 thru 40)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Donations (426.1)
Life Insurance (426.2)
Penalties (426.3)
Expenditures for Certain Civic, Political and Related Activities (426.4)
Other Deductions (426.5)
TOTAL Other Income Deductions (Total of lines 43 thru 49)
Taxes Applic. to Other Income and Deductions
Taxes Other than Income Taxes (408.2)
Income Taxes-Federal (409.2)
Income Taxes-Other (409.2)
Provision for Deferred Income Taxes (410.2)
(Less) Provision for Deferred Income Taxes-Credit (411.2)
Investment Tax Credit Adjustments-Net (411.5)
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
Net Other Income and Deductions (Total of lines 41, 50, 59)
INTEREST CHARGES
Interest on Long-Term Debt (427)
Amortization of Debt Disc. and Expense (428)
Amortization of Loss on Reacquired Debt (428.1)
(Less) Amortization of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
Interest on Debt to Associated Companies (430)
Other Interest Expense (431)
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
Net Interest Charges (Total of lines 62 thru 69)
Income Before Extraordinary Items (Total of lines 27,60 and 70)
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.3)
Extraordinary Items after Taxes (Total of line 75 less line 76)
Net Income (Total of lines 71 and 77)

FERC FORM NO. 2-A (REV 06-04)

Page

116

Total
Prior Year to Date
Balance
for Quarter/Year
(d)

Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)

Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(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 Income

Line
No.

Elec. Utility
Current
Year to Date
(in dollars)
(g)

Elec. Utility
Previous
Year to Date
(in dollars)
(h)

Gas Utility
Current
Year to Date
(in dollars)
(i)

Gas Utility
Previous
Year to Date
(in dollars)
(j)

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

FERC FORM NO. 2-A (REV 06-04)

Page

115

Other Utility
Current
Year to Date
(in dollars)
(k)

Other Utility
Previous
Year to Date
(in dollars)
(l)

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) 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. 2 (NEW 06-02)

Page 117

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
Interest Rate Swaps

Other Cash Flow Hedges
(Insert Category)

(f)

(g)

Totals for each
category of
items recorded in
Account 219
(h)

1
2
3
4
5
6
7
8
9
10

FERC FORM NO. 2 (NEW 06-02)

Page 117a

Net Income
(Carried Forward
from Page 116,
Line 78)
(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

Statement of Retained Earnings
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reservation or appropriation of retained earnings.
4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
5. Show dividends for each class and series of capital stock.

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
24
25
26

Item

Contra Primary
Account Affected

(a)

(b)

UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)

Appropriations of Retained Earnings (Account 436)
Dividends Declared-Preferred Stock (Account 437)
Dividends Declared-Common Stock (Account 438)
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
Report only on an Annual Basis no Quarterly
Balance-Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.1)
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance-End of Year

FERC FORM NO. 2-A (REV 06-04)

Page

118-119

Current Quarter
Year to Date
Balance
(c)

Previous Quarter
Year to Date
Balance
(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 in the 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 activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Description (See Instructions for explanation of codes)

Line
No.

(a)
1

Net Cash Flow from Operating Activities

2

Net Income (Line 78(c) on page 116)

3

Noncash Charges (Credits) to Income:

4

Depreciation and Depletion

5
6

Deferred Income Taxes (Net)

7

Investment Tax Credit Adjustments (Net)

8

Net (Increase) Decrease in Receivables

9

Net (Increase) Decrease in Inventory

10

Net (Increase) Decrease in Allowances Inventory

11

Net Increase (Decrease) in Payables and Accrued Expenses

12

Net (Increase) Decrease in Other Regulatory Assets

13

Net Increase (Decrease) in Other Regulatory Liabilities

14

(Less) Allowance for Other Funds Used During Construction

15

(Less) Undistributed Earnings from Subsidiary Companies

16
17

Net Cash Provided by (Used in) Operating Activities

18

(Total of Lines 2 thru 16)

19
20
21

Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):

22

Gross Additions to Utility Plant (less nuclear fuel)

23

Gross Additions to Nuclear Fuel

24

Gross Additions to Common Utility Plant

25

Gross Additions to Nonutility Plant

26

(Less) Allowance for Other Funds Used During Construction

27
28

Cash Outflows for Plant (Total of lines 22 thru 27)

29
30

Acquisition of Other Noncurrent Assets (d)

31

Proceeds from Disposal of Noncurrent Assets (d)

32
33

Investments in and Advances to Assoc. and Subsidiary Companies

34

Contributions and Advances from Assoc. and Subsidiary Companies

35

Disposition of Investments in (and Advances to)

36

Associated and Subsidiary Companies

37
38

Purchase of Investment Securities (a)

39

Proceeds from Sales of Investment Securities (a)

FERC FORM NO. 2-A (REV 06-04)

Page

120

Current Year
to Date
Quarter/Year

Previous Year
to Date
Quarter/Year

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)
Description (See Instructions for explanation of codes)

Line
No.

(a)
40

Loans Made or Purchased

41

Collections on Loans

42
43

Net (Increase) Decrease in Receivables

44

Net (Increase) Decrease in Inventory

45

Net (Increase) Decrease in Allowances Held for Speculation

46

Net Increase (Decrease) in Payables and Accrued Expenses

47
48

Net Cash Provided by (Used in) Investing Activities

49

(Total of lines 28 thru 47)

50
51
52

Cash Flows from Financing Activities:
Proceeds from Issuance of:

53

Long-Term Debt (b)

54

Preferred Stock

55

Common Stock

56
57

Net Increase in Short-term Debt (c)

58
59

Cash Provided by Outside Sources (Total of lines 53 thru 58)

60
61

Payments for Retirement of:

62

Long-Term Debt (b)

63

Preferred Stock

64

Common Stock

65
66

Net Decrease in Short-Term Debt (c)

67
68

Dividends on Preferred Stock

69

Dividends on Common Stock

70

Net Cash Provided by (Used in) Financing Activities

71

(Total of lines 59 thru 69)

72
73

Net Increase (Decrease) in Cash and Cash Equivalents

74

(Total of line 18, 49 and 71)

75
76

Cash and Cash Equivalents at Beginning of Period

77
78

Cash and Cash Equivalents at End of Period

FERC FORM NO. 2-A (REV 06-04)

Page

120a

Current Year
to Date
Quarter/Year

Previous Year
to Date
Quarter/Year

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report

Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments,
terminations, transfers, or reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
5. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
6. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
7. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the
utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain
such revenues or to recover amounts paid with respect to power and gas purchases.
8. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
10. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
11. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year 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.
12. 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.

FERC FORM NO. 2-A/3-Q (01-04)

122.1

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Plant in Service (Accounts 101, 102, 103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Line
No.

Account

Balance at
Beginning of Year
(b)

(a)

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
32
33

FERC FORM NO. 2-A (12-96)

Page

204

Additions
(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

Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.

Account

Balance at
Beginning of Year
(b)

(a)

34
35
36
37
38
39
40
41
42
43
44
45
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

FERC FORM NO. 2-A (12-96)

Page

206

Additions
(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

Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.

Account

Balance at
Beginning of Year
(b)

(a)

81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129

FERC FORM NO. 2-A (12-96)

Page

208

Additions
(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

Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary
account
classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of
Line
No.

Retirements

Adjustments

Transfers

(d)

(e)

(f)

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
32
33

FERC FORM NO. 2-A (12-96)

Page

205

Balance at
End of Year
(g)

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.

Retirements

Adjustments

Transfers

(d)

(e)

(f)

34
35
36
37
38
39
40
41
42
43
44
45
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

FERC FORM NO. 2-A (12-96)

Page

207

Balance at
End of Year
(g)

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.

Retirements

Adjustments

Transfers

(d)

(e)

(f)

81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129

FERC FORM NO. 2-A (12-96)

Page

209

Balance at
End of Year
(g)

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report

General Information on Plant and Operations
1. In the space below provide a brief description of the plant and operations of the respondent.
2. State the name and location of the fields in which the respondent operates, the number of acres of operated gas lands, number of gas wells,
miles of gathering lines, miles of transmission lines, number and capacity of compressor stations, and other information which will give a general
idea of the size and nature of the facilities operated by the respondent in the production, gathering, transmission and storage of natural gas.
3. Provide details covering any important changes in the scope of respondent's operations during the report year.

FERC FORM NO. 2-A (12-96)

211.1

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Property and Capacity Leased from Others

1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).

Line
No.

Name of Lessor

*

Description of Lease

(a)

(b)

(c)

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
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Total

FERC FORM NO. 2-A (12-96)

Page 212

Lease Payments for
Current Year
(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

Gas Property and Capacity Leased to Others

1. For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Line
No.

Name of Lessor

*

Description of Lease

(a)

(b)

(c)

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
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Total

FERC FORM NO. 2-A (12-96)

Page 213

Lease Payments for
Current Year
(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

Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)

1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Line
No.

Item
(a)
Section A. BALANCES AND CHANGES DURING YEAR

1

Balance Beginning of Year

2

Depreciation Provisions for Year, Charged to

3

(403) Depreciation Expense

4

(403.1) Depreciation Expense for Asset Retirement Costs

5

(413) Expense of Gas Plant Leased to Others

6

Transportation Expenses - Clearing

7

Other Clearing Accounts

8

Other Clearing (Specify) (footnote details):

Total
(c+d+e)
(b)

9
10

TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8)

11

Net Charges for Plant Retired:

12

Book Cost of Plant Retired

13

Cost of Removal

14

Salvage (Credit)

15

TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14)

16

Other Debit or Credit Items (Describe) (footnote details):

17
18

Book Cost of Asset Retirement Costs

19

Balance End of Year (Total of lines 1,10,15,16 and 18)
Section B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS

21

Productions-Manufactured Gas

22

Production and Gathering-Natural Gas

23

Products Extraction-Natural Gas

24

Underground Gas Storage

25

Other Storage Plant

26

Base Load LNG Terminaling and Processing Plant

27

Transmission

28

Distribution

29

General

30

TOTAL (Total of lines 21 thru 29)

FERC FORM NO. 2-A (12-96)

Page 219

Gas Plant in
Service
(c)

Gas Plant Held
for Future Use
(d)

Gas Plant Leased
to Others
(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

Other Regulatory Assets (Account 182.3)

1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
Description and Purpose of
Other Regulatory Assets

Line
No.

(a)

Balance at
Beginning
Current
Quarter/Year
(b)

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
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 2-A (REV 06-04)

Page 232

Debits

(c)

Written off During
Quarter/Year
Account
Charged
(d)

Written off
During the
Period
Amount
(e)

Balance at End of
Current
Quarter/Year
(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

CAPITAL STOCK DATA
1. Report below the details called for concerning common stock and long-term debt.
2. The total amount outstanding reflected in column (f) for Capital Stock Data refers to total amount outstanding without reduction for amounts held by respondent.
Class and Series of Stock
(Add lines as necessary to
report all data)

Line
No.

(a)

Number of
Shares
Authorized

Par Value
Per Share
of Par
Value
Stock
(c)

(b)

Stated Value
Per Share
of Nonpar
Stock
(d)

Outstanding
Per Balance
Sheet

Outstanding
Per Balance
Sheet

Shares
(e)

Amount
(f)

Interest
for Year

Interest
for Year

% Rate
(e)

Amount
(f)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
LONG-TERM DEBT

Line
No.

Class and Series of Obligation
(Add lines as necessary to report
all data.)

Nominal
Date of
Issue

Date of
Maturity

Outstanding
Per Balance
Sheet

(a)

(b)

(c)

(d)

16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total

FERC FORM NO. 2-A (12-96)

Page

250

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Other Regulatory Liabilities (Account 254)

1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2. For regulatory liabilities being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
Line
No.

Description and Purpose of
Other Regulatory Liabilities
(a)

Balance at
Beginning of
Current
Quarter/Year
(b)

DEBITS
Account
Credited
(c)

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
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Total

FERC FORM NO. 2-A (REV 06-04)

Page 278

DEBITS
Credits
Amount
(d)

(e)

Balance at
End of Current
Quarter/Year
(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

Gas Operating Revenues
1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in
columns (f) and (g) revenues for Accounts 480-495.

Line
No.
Title of Account
(a)
1

480-484 Sales

2

485 Intracompany Transfers

3

487 Forfeited Discounts

4

488 Miscellaneous Service Revenues

5

489.1 Revenues from Transportation of Gas of Others

Revenues for
Transition
Costs and
Take-or-Pay

Revenues for
Transition
Costs and
Take-or-Pay

Revenues for
GRI and ACA

Revenues for
GRI and ACA

Amount for
Current Year
(b)

Amount for
Previous Year
(c)

Amount for
Current Year
(d)

Amount for
Previous Year
(e)

Through Gathering Facilities
6

489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities

7

489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities

8

489.4 Revenues from Storing Gas of Others

9

490 Sales of Prod. Ext. from Natural Gas

10

491 Revenues from Natural Gas Proc. by Others

11

492 Incidental Gasoline and Oil Sales

12

493 Rent from Gas Property

13

494 Interdepartmental Rents

14

495 Other Gas Revenues

15

Subtotal:

16

496 (Less) Provision for Rate Refunds

17

TOTAL:

FERC FORM NO. 2-A (12-96)

Page

300

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Operating Revenues
4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Other
Revenues

Other
Revenues

Total
Operating
Revenues

Total
Operating
Revenues

Dekatherm of
Natural Gas

Dekatherm of
Natural Gas

Amount for
Current Year
(f)

Amount for
Previous Year
(g)

Amount for
Current Year
(h)

Amount for
Previous Year
(i)

Amount for
Current Year
(j)

Amount for
Previous Year
(k)

Line
No.

1

480-484 Sales

2

485 Intracompany Transfers

3

487 Forfeited Discounts

4

488 Miscellaneous Service Revenues

5

489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities

6

489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities

7

489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities

8

489.4 Revenues from Storing Gas of Others

9

490 Sales of Prod. Ext. from Natural Gas

10

491 Revenues from Natural Gas Proc. by Others

11

492 Incidental Gasoline and Oil Sales

12

493 Rent from Gas Property

13

494 Interdepartmental Rents

14

495 Other Gas Revenues

15

Subtotal:

16

496 (Less) Provision for Rate Refunds

17

TOTAL:

FERC FORM NO. 2-A (12-96)

Page

301

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report
End of

Gas Operation and Maintenance Expenses
Line
No.

Account

Amount for
Current Year
(b)

(a)
1

1. PRODUCTION EXPENSES

2

A. Manufactured Gas Production

3

Manufactured Gas Production (Submit Supplemental Statement)

4

B. Natural Gas Production

5

B1. Natural Gas Production and Gathering

6

Operation

7

750 Operation Supervision and Engineering

8

751 Production Maps and Records

9

752 Gas Well Expenses

10

753 Field Lines Expenses

11

754 Field Compressor Station Expenses

12

755 Field Compressor Station Fuel and Power

13

756 Field Measuring and Regulating Station Expenses

14

757 Purification Expenses

15

758 Gas Well Royalties

16

759 Other Expenses

17

760 Rents

18

TOTAL Operation (Total of lines 7 thru 17)

19

Maintenance

20

761 Maintenance Supervision and Engineering

21

762 Maintenance of Structures and Improvements

22

763 Maintenance of Producing Gas Wells

23

764 Maintenance of Field Lines

24

765 Maintenance of Field Compressor Station Equipment

25

766 Maintenance of Field Measuring and Regulating Station Equipment

26

767 Maintenance of Purification Equipment

27

768 Maintenance of Drilling and Cleaning Equipment

28

769 Maintenance of Other Equipment

29

TOTAL Maintenance (Total of lines 20 thru 28)

30

TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)

FERC FORM NO. 2-A (12-96)

Page

317

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
31

B2. Products Extraction

32

Operation

33

770 Operation Supervision and Engineering

34

771 Operation Labor

35

772 Gas Shrinkage

36

773 Fuel

37

774 Power

38

775 Materials

39

776 Operation Supplies and Expenses

40

777 Gas Processed by Others

41

778 Royalties on Products Extracted

42

779 Marketing Expenses

43

780 Products Purchased for Resale

44

781 Variation in Products Inventory

45
46
47

(Less) 782 Extracted Products Used by the Utility-Credit
783 Rents
TOTAL Operation (Total of lines 33 thru 46)

48

Maintenance

49

784 Maintenance Supervision and Engineering

50

785 Maintenance of Structures and Improvements

51

786 Maintenance of Extraction and Refining Equipment

52

787 Maintenance of Pipe Lines

53

788 Maintenance of Extracted Products Storage Equipment

54

789 Maintenance of Compressor Equipment

55

790 Maintenance of Gas Measuring and Regulating Equipment

56

791 Maintenance of Other Equipment

57

TOTAL Maintenance (Total of lines 49 thru 56)

58

TOTAL Products Extraction (Total of lines 47 and 57)

FERC FORM NO. 2-A (12-96)

Page

318

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
59

C. Exploration and Development

60

Operation

61

795 Delay Rentals

62

796 Nonproductive Well Drilling

63

797 Abandoned Leases

64

798 Other Exploration

65

TOTAL Exploration and Development (Total of lines 61 thru 64)

66

D. Other Gas Supply Expenses

67

Operation

68

800 Natural Gas Well Head Purchases

69

800.1 Natural Gas Well Head Purchases, Intracompany Transfers

70

801 Natural Gas Field Line Purchases

71

802 Natural Gas Gasoline Plant Outlet Purchases

72

803 Natural Gas Transmission Line Purchases

73

804 Natural Gas City Gate Purchases

74

804.1 Liquefied Natural Gas Purchases

75

805 Other Gas Purchases

76

(Less) 805.1 Purchases Gas Cost Adjustments

77

TOTAL Purchased Gas (Total of lines 68 thru 76)

78

806 Exchange Gas

79

Purchased Gas Expenses

80

807.1 Well Expense-Purchased Gas

81

807.2 Operation of Purchased Gas Measuring Stations

82

807.3 Maintenance of Purchased Gas Measuring Stations

83

807.4 Purchased Gas Calculations Expenses

84

807.5 Other Purchased Gas Expenses

85

TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)

FERC FORM NO. 2-A (12-96)

Page

319

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
86

808.1 Gas Withdrawn from Storage-Debit

87

(Less) 808.2 Gas Delivered to Storage-Credit

88

809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit

89

(Less) 809.2 Deliveries of Natural Gas for Processing-Credit

90

Gas used in Utility Operation-Credit

91

810 Gas Used for Compressor Station Fuel-Credit

92

811 Gas Used for Products Extraction-Credit

93

812 Gas Used for Other Utility Operations-Credit

94
95

TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)
813 Other Gas Supply Expenses

96

TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)

97

TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)

98

2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES

99

A. Underground Storage Expenses

100

Operation

101

814 Operation Supervision and Engineering

102

815 Maps and Records

103

816 Wells Expenses

104

817 Lines Expense

105

818 Compressor Station Expenses

106

819 Compressor Station Fuel and Power

107

820 Measuring and Regulating Station Expenses

108

821 Purification Expenses

109

822 Exploration and Development

110

823 Gas Losses

111

824 Other Expenses

112

825 Storage Well Royalties

113

826 Rents

114

TOTAL Operation (Total of lines of 101 thru 113)

FERC FORM NO. 2-A (12-96)

Page

320

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
115

Maintenance

116

830 Maintenance Supervision and Engineering

117

831 Maintenance of Structures and Improvements

118

832 Maintenance of Reservoirs and Wells

119

833 Maintenance of Lines

120

834 Maintenance of Compressor Station Equipment

121

835 Maintenance of Measuring and Regulating Station Equipment

122

836 Maintenance of Purification Equipment

123

837 Maintenance of Other Equipment

124

TOTAL Maintenance (Total of lines 116 thru 123)

125

TOTAL Underground Storage Expenses (Total of lines 114 and 124)

126

B. Other Storage Expenses

127

Operation

128

840 Operation Supervision and Engineering

129

841 Operation Labor and Expenses

130

842 Rents

131

842.1 Fuel

132

842.2 Power

133

842.3 Gas Losses

134

TOTAL Operation (Total of lines 128 thru 133)

135

Maintenance

136

843.1 Maintenance Supervision and Engineering

137

843.2 Maintenance of Structures

138

843.3 Maintenance of Gas Holders

139

843.4 Maintenance of Purification Equipment

140

843.5 Maintenance of Liquefaction Equipment

141

843.6 Maintenance of Vaporizing Equipment

142

843.7 Maintenance of Compressor Equipment

143

843.8 Maintenance of Measuring and Regulating Equipment

144

843.9 Maintenance of Other Equipment

145

TOTAL Maintenance (Total of lines 136 thru 144)

146

TOTAL Other Storage Expenses (Total of lines 134 and 145)

FERC FORM NO. 2-A (12-96)

Page

321

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
147

C. Liquefied Natural Gas Terminaling and Processing Expenses

148

Operation

149

844.1 Operation Supervision and Engineering

150

844.2 LNG Processing Terminal Labor and Expenses

151

844.3 Liquefaction Processing Labor and Expenses

152

844.4 Liquefaction Transportation Labor and Expenses

153

844.5 Measuring and Regulating Labor and Expenses

154

844.6 Compressor Station Labor and Expenses

155

844.7 Communication System Expenses

156

844.8 System Control and Load Dispatching

157

845.1 Fuel

158

845.2 Power

159

845.3 Rents

160

845.4 Demurrage Charges

161

(less) 845.5 Wharfage Receipts-Credit

162

845.6 Processing Liquefied or Vaporized Gas by Others

163

846.1 Gas Losses

164

846.2 Other Expenses

165

TOTAL Operation (Total of lines 149 thru 164)

166

Maintenance

167

847.1 Maintenance Supervision and Engineering

168

847.2 Maintenance of Structures and Improvements

169

847.3 Maintenance of LNG Processing Terminal Equipment

170

847.4 Maintenance of LNG Transportation Equipment

171

847.5 Maintenance of Measuring and Regulating Equipment

172

847.6 Maintenance of Compressor Station Equipment

173

847.7 Maintenance of Communication Equipment

174

847.8 Maintenance of Other Equipment

175

TOTAL Maintenance (Total of lines 167 thru 174)

176

TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)

177

TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)

FERC FORM NO. 2-A (12-96)

Page

322

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
178

3. TRANSMISSION EXPENSES

179

Operation

180

850 Operation Supervision and Engineering

181

851 System Control and Load Dispatching

182

852 Communication System Expenses

183

853 Compressor Station Labor and Expenses

184

854 Gas for Compressor Station Fuel

185

855 Other Fuel and Power for Compressor Stations

186

856 Mains Expenses

187

857 Measuring and Regulating Station Expenses

188

858 Transmission and Compression of Gas by Others

189

859 Other Expenses

190

860 Rents

191

TOTAL Operation (Total of lines 180 thru 190)

192

Maintenance

193

861 Maintenance Supervision and Engineering

194

862 Maintenance of Structures and Improvements

195

863 Maintenance of Mains

196

864 Maintenance of Compressor Station Equipment

197

865 Maintenance of Measuring and Regulating Station Equipment

198

866 Maintenance of Communication Equipment

199

867 Maintenance of Other Equipment

200

TOTAL Maintenance (Total of lines 193 thru 199)

201

TOTAL Transmission Expenses (Total of lines 191 and 200)

202

4. DISTRIBUTION EXPENSES

203

Operation

204

870 Operation Supervision and Engineering

205

871 Distribution Load Dispatching

206

872 Compressor Station Labor and Expenses

207

873 Compressor Station Fuel and Power

FERC FORM NO. 2-A (12-96)

Page

323

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
208

874 Mains and Services Expenses

209

875 Measuring and Regulating Station Expenses-General

210

876 Measuring and Regulating Station Expenses-Industrial

211

877 Measuring and Regulating Station Expenses-City Gas Check Station

212

878 Meter and House Regulator Expenses

213

879 Customer Installations Expenses

214

880 Other Expenses

215

881 Rents

216

TOTAL Operation (Total of lines 204 thru 215)

217

Maintenance

218

885 Maintenance Supervision and Engineering

219

886 Maintenance of Structures and Improvements

220

887 Maintenance of Mains

221

888 Maintenance of Compressor Station Equipment

222

889 Maintenance of Measuring and Regulating Station Equipment-General

223

890 Maintenance of Meas. and Reg. Station Equipment-Industrial

224

891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station

225

892 Maintenance of Services

226

893 Maintenance of Meters and House Regulators

227

894 Maintenance of Other Equipment

228

TOTAL Maintenance (Total of lines 218 thru 227)

229

TOTAL Distribution Expenses (Total of lines 216 and 228)

230

5. CUSTOMER ACCOUNTS EXPENSES

231

Operation

232

901 Supervision

233

902 Meter Reading Expenses

234

903 Customer Records and Collection Expenses

FERC FORM NO. 2-A (12-96)

Page

324

Amount for
Previous Year
(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

Gas Operation and Maintenance Expenses(continued)
Line
No.

Account

Amount for
Current Year
(b)

(a)
235

904 Uncollectible Accounts

236

905 Miscellaneous Customer Accounts Expenses

237

TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)

238

6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES

239

Operation

240

907 Supervision

241

908 Customer Assistance Expenses

242

909 Informational and Instructional Expenses

243

910 Miscellaneous Customer Service and Informational Expenses

244

TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)

245

7. SALES EXPENSES

246

Operation

247

911 Supervision

248

912 Demonstrating and Selling Expenses

249

913 Advertising Expenses

250

916 Miscellaneous Sales Expenses

251

TOTAL Sales Expenses (Total of lines 247 thru 250)

252

8. ADMINISTRATIVE AND GENERAL EXPENSES

253

Operation

254

920 Administrative and General Salaries

255

921 Office Supplies and Expenses

256

(Less) 922 Administrative Expenses Transferred-Credit

257

923 Outside Services Employed

258

924 Property Insurance

259

925 Injuries and Damages

260

926 Employee Pensions and Benefits

261

927 Franchise Requirements

262

928 Regulatory Commission Expenses

263

(Less) 929 Duplicate Charges-Credit

264

930.1General Advertising Expenses

265

930.2Miscellaneous General Expenses

266

931 Rents

267

TOTAL Operation (Total of lines 254 thru 266)

268

Maintenance

269

932 Maintenance of General Plant

270

TOTAL Administrative and General Expenses (Total of lines 267 and 269)

271

TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270)

FERC FORM NO. 2-A (12-96)

Page

325

Amount for
Previous Year
(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

Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
5. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. Use copies of pages 520.
6. Also indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another
jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local
distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the
reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline.
7. Also indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales, transportation and
compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year
which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities.
8. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional
rows as necessary to report all data, numbered 14.01, 14.02, etc.
Ref.
Page
No.
(b)

Item

Line
No.

(a)
01 Name of System:
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
32
33
34
35
36
37

GAS RECEIVED
Gas Purchases (Accounts 800-805)
Gas of Others Received for Gathering (Account 489.1)
Gas of Others Received for Transmission (Account 489.2)
Gas of Others Received for Distribution (Account 489.3)
Gas of Others Received for Contract Storage (Account 489.4)
Exchanged Gas Received from Others (Account 806)
Gas Received as Imbalances (Account 806)
Receipts of Respondent's Gas Transported by Others (Account 858)
Other Gas Withdrawn from Storage (Explain)
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for

303
305
301
307
328
328
332

Total Receipts (Total of lines 3 thru 14)
GAS DELIVERED
Gas Sales (Accounts 480-484)
Deliveries of Gas Gathered for Others (Account 489.1)
Deliveries of Gas Transported for Others (Account 489.2)
Deliveries of Gas Distributed for Others (Account 489.3)
Deliveries of Contract Storage Gas (Account 489.4)
Exchange Gas Delivered to Others (Account 806)
Gas Delivered as Imbalances (Account 806)
Deliveries of Gas to Others for Transportation (Account 858)
Other Gas Delivered to Storage (Explain)
Gas Used for Compressor Station Fuel

303
305
301
307
328
328
332
509

Total Deliveries (Total of lines 17 thru 27)
GAS UNACCOUNTED FOR
Production System Losses
Gathering System Losses
Transmission System Losses
Distribution System Losses
Storage System Losses
Total Unaccounted For (Total of lines 30 thru 35)
Total Deliveries & Unaccounted For (Total of lines 28 and 36)

FERC FORM NO. 2-A (12-96)

Page

520

Amount of
Dth
(c)

Name of Respondent

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

Date of Report
(Mo, Da, Yr)

Year/Period of Report

System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production,
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated
by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
(j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report.

FERC FORM NO. 2-A (REV. 12-96)

522.1

INDEX
Accrued and prepaid taxes
Accumulated provision for depreciation of
gas utility plant
utility plant (summary)
Advance to associated companies
Associated companies
advances from
advances to
control over respondent
corporations controlled by respondent
investment in
service contracts charges
Attestation 1
Balance Sheet, comparative
Bonds
Capital Stock
discount
expense
premiums
reacquired
subscribed
Cash flows, statement of
Changes -- important during the year
Compressor Stations
Construction
overhead procedures, general description of
work in progress -- other utility departments
Contracts, service charges
Control
corporations controlled by respondent
over respondent
security holders and voting powers
CPA Certification, this report form
Current and accrued
liabilities, miscellaneous
Deferred
credits, other
debits, miscellaneous
income taxes, accumulated
income taxes, accumulated-other property
income taxes, accumulated-other
regulatory expenses
Definitions, this report form
Depletion
amortization and depreciation of gas plant
and amortization of producing natural gas land and land rights
Depreciation
gas plant
gas plant in service
Discount on Capital Stock

262-263
219
200-201
222
256
222-223
102
103
222-223
357
110-113
256-257
250-251
254
254
252
251
252
120-121
108
508-509
218
200-201
357
103
102
107
i
268
269
233
234-235
274-275
276-277
350-351
iv
336-338
336-338
336-338
219
254

Dividend appropriations
Earnings, retained
Exchange and imbalance transactions
Expenses, gas operation and maintenance
Extraordinary property losses
Filing Requirements, this report form
Footnote Data
Gas account -- natural
Gas
exchanged, natural
received
stored underground
used in utility operations, credit
plant in service
Gathering revenues
General description of construction overhead procedures
General information
Income
deductions -- details
340
statement of, for year
Installments received on capital stock
Interest
on debt to associated companies
on long-term from investment, advances, etc.
Instructions for filing the FERC Form No. 2
Investment
in associated companies
other222-223
subsidiary companies
securities disposed of during year
temporary cash
Law, excerpts applicable to this report form
List of Schedules, this report form
Legal proceedings during year
Long-term debt
assumed during year
retained during year
Management and engineering contracts
Map, system
522
Miscellaneous general expense
Notes
Payable, advances from associated companies
to balance sheet
to financial statement
to statement of income for the year
Operating
expenses -- gas
revenues -- gas
Other
donations received from stockholders

118-119
118-119
328
320-325
230
i-iii
551-552
520
328
328
220
331
204-209
302-303
218
101
256-259,
114-116
252
340
256-257
i-iii
222-223
224-225
222-223
222-223
iv
2-3
108
256-257
255
255
357

335
256-257
122
122
122
317-325
300-301
253

gains on resale or cancellation of reacquired capital stock
miscellaneous paid-in capital
other supplies expense
paid-in capital
reduction in par or stated value of capital stock
regulatory assets
regulatory liabilities
Peak deliveries, transmission system,
Peaking facilities, auxiliary
Plant -- gas
construction work in progress
held for future use

253
253
334
253
253
232
278
518
519

leased from others
leased to others
Plant --Utility
accumulated provisions (summary)
leased to others, income from
Premium on capital stock
Prepaid taxed
262-263
Prepayments
230
Professional services, charges for
Property losses, extraordinary
Reacquired
capital stock
long-term debt
Receivers’ certificate
Reconciliation of reported net income with taxable income from Federal income taxes
Regulatory commission expenses
Regulatory commission expenses -- deferred
Retained earnings
appropriated
statement of
unappropriated
Revenues
from storing gas of others
from transportation of gas through gathering facilities
from transportation of gas through transmission facilities
gas operating
Salaries and wages, distribution of
Sales
300-301
Securities
disposed of during year
holders and voting powers
investment in associated companies
investment, others
issued or assumed during year
refunded or retired during year
registered on a national exchange

212
213

216
214

200-201
213
252

357
230
250-251
256-257
256-257
261
350-351
232
118-119
118-119
118-119
306-307
302-303
304-305
300
354-355

222-223
107
222-223
222-223
255
255
250-251,

Stock liability for conversion
Storage
of natural gas, underground
revenues
Taxes
accrued and prepaid
charged during the year
on income, deferred -- accumulated
reconciliation of net income for
Transmission
and compression of gas by others
lines
revenues
system peak deliveries
Unamortized
debt discount and expense
loss and gain on reacquired debt
premium on debt
Underground
storage of natural gas, expense, operating data, plant
Unrecovered plant and regulatory study costs

256-257
252
512-513
306-307
262-263
262-263
222-223,
234-235
261
332
514
304-305
518
258-259
260
258-259
512-513
230