THIS FILING IS
Item 1:
☐ An Initial (Original) Submission
OR
☐ Resubmission No.

FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
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.
(02-04)

INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q

GENERAL INFORMATION

  1. Purpose

    FERC Forms 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 also considered to be a non-confidential public use forms.

  2. 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 years must submit FERC Form 2 and 3-Q.

    Each natural gas company not meeting the filing threshold for FERC Form 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 2-A and 3-Q.

    Newly established entities must use projected data to determine whether they must file the FERC Form 3-Q and FERC Form 2 or 2-A.

  3. What and Where to Submit

    1. Submit FERC Form Nos. 2, 2-A and 3-Q electronically through the eCollection portal at https://eCollection.ferc.gov, and according to the specifications in the Form 2, 2-A and 3-Q taxonomies..
    2. The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-Q filings.
    3. Submit immediately upon publication, by either eFiling or mailing 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 Form 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 of the Commission
      Federal Energy Regulatory Commission
      888 First Street, NE
      Washington, DC 20426
    4. For the Annual CPA certification, 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:
      1. Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and
      2. 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.)

        Reference
        		 Reference Schedules Pages
        Comparative Balance Sheet 110-113
        Statement of Income 114-117
        Statement of Retained Earnings 118-119
        Statement of Cash Flows 120-121
        Notes to Financial Statements 122-123
      Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist
    5. Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. Further instructions are found on the Commission website at https://www.ferc.gov/ferc-online/ferc-online/frequently-asked-questions-faqs-efilingferc-online .
    6. Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 2 and 2-A free of charge from: https://www.ferc.gov/industries-data/natural-gas/industry-forms . Copies may also be obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202).502-8371

  4. When to Submit:

    FERC Forms 2, 2-A, and 3-Q must be filed by the dates:

    1. FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)
    2. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and
    3. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-Q within 70 days after the reporting quarter (18 C.F.R. § 260.300).

  5. Where to Send Comments on Public Reporting Burden.

    The public reporting burden for the Form 2 collection of information is estimated to average 1,671.66 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 Form 2A collection of information is estimated to average 295.66 hours per response. The public reporting burden for the Form 3-Q collection of information is estimated to average 167 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)).

GENERAL INSTRUCTIONS

  1. Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all accounting words and phrases in accordance with the USofA.
  2. 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.
  3. 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.
  4. For any page(s) that is not applicable to the respondent, indicate whether a schedule has been omitted by entering "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, page 2.
  5. 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.
  6. 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.
  7. For any resubmissions, please explain the reason for the resubmission in a footnote to the data field.
  8. Footnote and further explain accounts or pages as necessary.
  9. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.
  10. 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.
  11. Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement.
  12. Schedule specific instructions are found in the applicable taxonomy and on the applicable blank rendered form.

DEFINITIONS
  1. 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 air when the water formed by combustion is condensed to the liquid state (called gross heating value or total heating value).
  2. Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
  3. Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
  4. Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose behalf the report is made.

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 NO.
FERC FORM NO.

REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent
02 Year/ Period of Report


End of:
/
03 Previous Name and Date of Change (if name changed during year)

/
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
05 Name of Contact Person
06 Title of Contact Person
07 Address of Contact Person (Street, City, State, Zip Code)
08 Telephone of Contact Person, Including Area Code
09 This Report is An Original / A Resubmission

(1)
☐ An Original

(2)
☐ A Resubmission
10 Date of Report (Mo, Da, Yr)
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.



11 Name
12 Title
13 Signature
14 Date Signed
Title 18, U.S.C. 1001 makes it a crime for any person to 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.
(02-04)
Page
1
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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, to indicate no information or amounts have been reported for certain pages.
Line No.
Title of Schedule
(a)
Reference Page No.
(b)
Date Revised
(c)
Remarks
(d)
ScheduleIdentificationAbstract Identification 1
02-04
ScheduleListOfSchedulesAbstract List of Schedules (Natural Gas Campnay) 2
REV 12-07
GeneralCorporateInformationAndFinancialStatementsAbstract GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1
 ScheduleImportantChangesDuringTheQuarterYearAbstract Important Changes During the Year 108
12-96
2
 ScheduleComparativeBalanceSheetAbstract Comparative Balance Sheet
REV 06-04
ScheduleComparativeBalanceSheetAssetsAndOtherDebitsAbstract Comparative Balance Sheet (Assets And Other Debits) 110
REV 06-04
ScheduleComparativeBalanceSheetLiabilitiesOtherCreditsAbstract Comparative Balance Sheet (Liabilities and Other Credits) 112
REV 06-04
3
 ScheduleStatementOfIncomeAbstract Statement of Income for the Year 114
REV 06-04
4
 ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract Statement of Accumulated Comprehensive Income and Hedging Activities 117
NEW 06-02
5
 ScheduleStatementOfRetainedEarningsAbstract Statement of Retained Earnings for the Year 118
REV 06-04
6
 ScheduleStatementOfCashFlowsAbstract Statement of Cash Flows 120
REV 06-04
7
 ScheduleNotesToFinancialStatementsAbstract Notes to Financial Statements 122.1
REV 12-07
BalanceSheetSupportingSchedulesAbstract BALANCE SHEET SUPPORTING SCHEDULES
8
 ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200
12-96
9
 ScheduleGasPlantInServiceAndAccumulatedProvisionForDepreciationByFunctionAbstract Gas Plant in Service and Accumulated Provision for Depreciation by Function 210
NEW 06-04
10
 ScheduleOtherRegulatoryAssetsAbstract Other Regulatory Assets 232
REV 12-07
11
 ScheduleOtherRegulatoryLiabilitiesAbstract Other Regulatory Liabilities 278
REV 12-07
AccessoryElectricEquipmentNuclearProductionAbstract INCOME ACCOUNT SUPPORTING SCHEDULES
12
 ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract Monthly Quantity & Revenue Data 299
NEW 12-08
13
 ScheduleNaturalGasCompanyGasRevenuesAndDekathermsAbstract Natural Gas Company- Gas Revenues and Dekatherms 309
NEW 12-97
14
 ScheduleGasProductionAndOtherGasSupplyExpensesAbstract Gas Production and Other Gas Supply Expenses 310
NEW 06-04
15
 ScheduleNaturalGasStorageTerminalingProcessingServicesAbstract Natural Gas Storage, Terminaling, Processing Services 311
NEW 06-04
16
 ScheduleGasCustomerAccountsServiceSalesAdministrativeAndGeneralExpensesAbstract Gas Customer Accounts, Service, Sales, Administrative and General Expenses 312
NEW 06-04
17
 ScheduleDepreciationDepletionAndAmortization2QAbstract Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405) (Except Amort of Acqusition Adjustments) 339
NEW 06-04
StatisticalDataAbstract GAS PLANT STATISTICAL DATA
18
 ScheduleGasAccountNaturalGasAbstract Gas Account - Natural Gas 520
REV 01-11
19
 ScheduleShipperSuppliedGasForTheCurrentQuarterAbstract Shipper Supplied Gas for the Current Quarter 521
REVISED 02-11

FERC FORM No.
(REV 12-07)
Page
2
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Important Changes During the 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.
(12-96)
Page
108
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Comparative Balance Sheet (Assets And Other Debits)
Line No.
Title of Account
(a)
Reference Page Number
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
UtilityPlantAbstract
UTILITY PLANT
2
UtilityPlant
Utility Plant (101-106, 114)
200-201
3
ConstructionWorkInProgress
Construction Work in Progress (107)
200-201
4
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 2 and 3)
200-201
5
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
6
UtilityPlantNet
Net Utility Plant (Total of line 4 less 5)
7
NuclearFuel
Nuclear Fuel (120.1 thru 120.4, and 120.6)
8
AccumulatedProvisionForAmortizationOfNuclearFuelAssemblies
(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9
NuclearFuelNet
Nuclear Fuel (Total of line 7 less 8)
10
UtilityPlantAndNuclearFuelNet
Net Utility Plant (Total of lines 6 and 9)
11
OtherGasPlantAdjustments
Utility Plant Adjustments (116)
122
12
GasStoredBaseGas
Gas Stored-Base Gas (117.1)
220
13
SystemBalancingGas
System Balancing Gas (117.2)
220
14
GasStoredInReservoirsAndPipelinesNoncurrent
Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)
220
15
GasOwedToSystemGas
Gas Owed to System Gas (117.4)
220
16
OtherPropertyAndInvestmentsAbstract
OTHER PROPERTY AND INVESTMENTS
17
NonutilityProperty
Nonutility Property (121)
18
AccumulatedProvisionForDepreciationAndAmortizationOfNonutilityProperty
(Less) Accum. Provision for Depreciation and Amortization (122)
19
InvestmentInAssociatedCompanies
Investments in Associated Companies (123)
222-223
20
InvestmentInSubsidiaryCompanies
Investments in Subsidiary Companies (123.1)
224-225
22
NoncurrentPortionOfAllowances
Noncurrent Portion of Allowances
23
OtherInvestments
Other Investments (124)
222-223
24
SinkingFunds
Sinking Funds (125)
25
DepreciationFund
Depreciation Fund (126)
26
AmortizationFundFederal
Amortization Fund - Federal (127)
27
OtherSpecialFunds
Other Special Funds (128)
28
DerivativeInstrumentAssetsLongTerm
Long-Term Portion of Derivative Assets (175)
29
DerivativeInstrumentAssetsHedgesLongTerm
Long-Term Portion of Derivative Assets - Hedges (176)
30
OtherPropertyAndInvestments
TOTAL Other Property and Investments (Total of lines 17-20, 22-29)
31
CurrentAndAccruedAssetsAbstract
CURRENT AND ACCRUED ASSETS
32
Cash
Cash (131)
33
SpecialDeposits
Special Deposits (132-134)
34
WorkingFunds
Working Funds (135)
35
TemporaryCashInvestments
Temporary Cash Investments (136)
222-223
36
NotesReceivable
Notes Receivable (141)
37
CustomerAccountsReceivable
Customer Accounts Receivable (142)
38
OtherAccountsReceivable
Other Accounts Receivable (143)
39
AccumulatedProvisionForUncollectibleAccountsCredit
(Less) Accum. Provision for Uncollectible Accounts - Credit (144)
40
NotesReceivableFromAssociatedCompanies
Notes Receivable from Associated Companies (145)
41
AccountsReceivableFromAssociatedCompanies
Accounts Receivable from Associated Companies (146)
42
FuelStock
Fuel Stock (151)
43
FuelStockExpensesUndistributed
Fuel Stock Expenses Undistributed (152)
44
ResidualsAndExtractedProducts
Residuals (Elec) and Extracted Products (Gas) (153)
45
PlantMaterialsAndOperatingSupplies
Plant Materials and Operating Supplies (154)
46
Merchandise
Merchandise (155)
47
OtherMaterialsAndSupplies
Other Materials and Supplies (156)
48
NuclearMaterialsHeldForSale
Nuclear Materials Held for Sale (157)
49
AllowanceInventoryAndWithheld
Allowances (158.1 and 158.2)
50
NoncurrentPortionOfAllowances
(Less) Noncurrent Portion of Allowances
51
StoresExpenseUndistributed
Stores Expense Undistributed (163)
52
GasStoredCurrent
Gas Stored Underground-Current (164.1)
220
53
LiquefiedNaturalGasStoredAndHeldForProcessing
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)
220
54
Prepayments
Prepayments (165)
230
55
AdvancesForGas
Advances for Gas (166 thru 167)
56
InterestAndDividendsReceivable
Interest and Dividends Receivable (171)
57
RentsReceivable
Rents Receivable (172)
58
AccruedUtilityRevenues
Accrued Utility Revenues (173)
59
MiscellaneousCurrentAndAccruedAssets
Miscellaneous Current and Accrued Assets (174)
60
DerivativeInstrumentAssets
Derivative Instrument Assets (175)
61
DerivativeInstrumentAssetsLongTerm
(Less) Long-Term Portion of Derivative Instrument Assets (175)
62
DerivativeInstrumentAssetsHedges
Derivative Instrument Assets - Hedges (176)
63
DerivativeInstrumentAssetsHedgesLongTerm
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176)
64
CurrentAndAccruedAssets
TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
65
DeferredDebitsAbstract
DEFERRED DEBITS
66
UnamortizedDebtExpense
Unamortized Debt Expense (181)
67
ExtraordinaryPropertyLosses
Extraordinary Property Losses (182.1)
230
68
UnrecoveredPlantAndRegulatoryStudyCosts
Unrecovered Plant and Regulatory Study Costs (182.2)
230
69
OtherRegulatoryAssets
Other Regulatory Assets (182.3)
232
70
PreliminarySurveyAndInvestigationCharges
Preliminary Survey and Investigation Charges (Electric)(183)
71
PreliminaryNaturalGasSurveyAndInvestigationChargesAndOtherPreliminarySurveyAndInvestigationCharges
Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72
ClearingAccounts
Clearing Accounts (184)
73
TemporaryFacilities
Temporary Facilities (185)
74
MiscellaneousDeferredDebits
Miscellaneous Deferred Debits (186)
233
75
DeferredLossesFromDispositionOfUtilityPlant
Deferred Losses from Disposition of Utility Plant (187)
76
ResearchDevelopmentAndDemonstrationExpenditures
Research, Development, and Demonstration Expend. (188)
77
UnamortizedLossOnReacquiredDebt
Unamortized Loss on Reacquired Debt (189)
78
AccumulatedDeferredIncomeTaxes
Accumulated Deferred Income Taxes (190)
234-235
79
UnrecoveredPurchasedGasCosts
Unrecovered Purchased Gas Costs (191)
80
DeferredDebits
TOTAL Deferred Debits (Total of lines 66 thru 79)
81
AssetsAndOtherDebits
TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)

FERC FORM No.
(REV 06-04)
Page
110
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Comparative Balance Sheet (Liabilities and Other Credits)
Line No.
Title of Account
(a)
Reference Page Number
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
ProprietaryCapitalAbstract
PROPRIETARY CAPITAL
2
CommonStockIssued
Common Stock Issued (201)
250-251
3
PreferredStockIssued
Preferred Stock Issued (204)
250-251
4
CapitalStockSubscribed
Capital Stock Subscribed (202, 205)
252
5
StockLiabilityForConversion
Stock Liability for Conversion (203, 206)
252
6
PremiumOnCapitalStock
Premium on Capital Stock (207)
252
7
OtherPaidInCapital
Other Paid-In Capital (208-211)
253
8
InstallmentsReceivedOnCapitalStock
Installments Received on Capital Stock (212)
252
9
DiscountOnCapitalStock
(Less) Discount on Capital Stock (213)
254
10
CapitalStockExpense
(Less) Capital Stock Expense (214)
254
11
RetainedEarnings
Retained Earnings (215, 215.1, 216)
118-119
12
UnappropriatedUndistributedSubsidiaryEarnings
Unappropriated Undistributed Subsidiary Earnings (216.1)
118-119
13
ReacquiredCapitalStock
(Less) Reacquired Capital Stock (217)
250-251
14
AccumulatedOtherComprehensiveIncome
Accumulated Other Comprehensive Income (219)
117
15
ProprietaryCapital
TOTAL Proprietary Capital (Total of lines 2 thru 14)
16
LongTermDebtAbstract
LONG TERM DEBT
17
Bonds
Bonds (221)
256-257
18
ReacquiredBonds
(Less) Reacquired Bonds (222)
256-257
19
AdvancesFromAssociatedCompanies
Advances from Associated Companies (223)
256-257
20
OtherLongTermDebt
Other Long-Term Debt (224)
256-257
21
UnamortizedPremiumOnLongTermDebt
Unamortized Premium on Long-Term Debt (225)
258-259
22
UnamortizedDiscountOnLongTermDebtDebit
(Less) Unamortized Discount on Long-Term Debt-Dr (226)
258-259
23
CurrentPortionOfLongTermDebt
(Less) Current Portion of Long-Term Debt
24
LongTermDebt
TOTAL Long-Term Debt (Total of lines 17 thru 23)
25
OtherNoncurrentLiabilitiesAbstract
OTHER NONCURRENT LIABILITIES
26
ObligationsUnderCapitalLeaseNoncurrent
Obligations Under Capital Leases-Noncurrent (227)
27
AccumulatedProvisionForPropertyInsurance
Accumulated Provision for Property Insurance (228.1)
28
AccumulatedProvisionForInjuriesAndDamages
Accumulated Provision for Injuries and Damages (228.2)
29
AccumulatedProvisionForPensionsAndBenefits
Accumulated Provision for Pensions and Benefits (228.3)
30
AccumulatedMiscellaneousOperatingProvisions
Accumulated Miscellaneous Operating Provisions (228.4)
31
AccumulatedProvisionForRateRefunds
Accumulated Provision for Rate Refunds (229)
32
LongTermPortionOfDerivativeInstrumentLiabilities
Long-Term Portion of Derivative Instrument Liabilities
33
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
Long-Term Portion of Derivative Instrument Liabilities - Hedges
34
AssetRetirementObligations
Asset Retirement Obligations (230)
35
OtherNoncurrentLiabilities
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
36
CurrentAndAccruedLiabilitiesAbstract
CURRENT AND ACCRUED LIABILITIES
37
CurrentPortionOfLongTermDebt
Current Portion of Long-Term Debt
38
NotesPayable
Notes Payable (231)
39
AccountsPayable
Accounts Payable (232)
40
NotesPayableToAssociatedCompanies
Notes Payable to Associated Companies (233)
41
AccountsPayableToAssociatedCompanies
Accounts Payable to Associated Companies (234)
42
CustomerDeposits
Customer Deposits (235)
43
TaxesAccrued
Taxes Accrued (236)
262-263
44
InterestAccrued
Interest Accrued (237)
45
DividendsDeclared
Dividends Declared (238)
46
MaturedLongTermDebt
Matured Long-Term Debt (239)
47
MaturedInterest
Matured Interest (240)
48
TaxCollectionsPayable
Tax Collections Payable (241)
49
MiscellaneousCurrentAndAccruedLiabilities
Miscellaneous Current and Accrued Liabilities (242)
268
50
ObligationsUnderCapitalLeasesCurrent
Obligations Under Capital Leases-Current (243)
51
DerivativesInstrumentLiabilities
Derivative Instrument Liabilities (244)
52
LongTermPortionOfDerivativeInstrumentLiabilities
(Less) Long-Term Portion of Derivative Instrument Liabilities
53
DerivativeInstrumentLiabilitiesHedges
Derivative Instrument Liabilities - Hedges (245)
54
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges
55
CurrentAndAccruedLiabilities
TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
56
DeferredCreditsAbstract
DEFERRED CREDITS
57
CustomerAdvancesForConstruction
Customer Advances for Construction (252)
58
AccumulatedDeferredInvestmentTaxCredits
Accumulated Deferred Investment Tax Credits (255)
59
DeferredGainsFromDispositionOfUtilityPlant
Deferred Gains from Disposition of Utility Plant (256)
60
OtherDeferredCredits
Other Deferred Credits (253)
269
61
OtherRegulatoryLiabilities
Other Regulatory Liabilities (254)
278
62
UnamortizedGainOnReacquiredDebt
Unamortized Gain on Reacquired Debt (257)
260
63
AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty
Accumulated Deferred Income Taxes - Accelerated Amortization (281)
64
AccumulatedDeferredIncomeTaxesOtherProperty
Accumulated Deferred Income Taxes - Other Property (282)
65
AccumulatedDeferredIncomeTaxesOther
Accumulated Deferred Income Taxes - Other (283)
66
DeferredCredits
TOTAL Deferred Credits (Total of lines 57 thru 65)
67
LiabilitiesAndOtherCredits
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)

FERC FORM No.
(REV 06-04)
Page
112
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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 (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 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
  1. Do not report fourth quarter data in columns (e) and (f)
  2. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in 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.
  3. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
  4. 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.
  5. Use page 122 for important notes regarding the statement of income for any account thereof.
  6. 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.
  7. 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 purchases, and a summary of the adjustments made to balance sheet, income, and expense accounts.
  8. If any notes appearing in the report to stockholders are applicable to the Statement of Income, such notes may be included at page 122.
  9. Enter on page 122 a concise explanation of only those 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 appropriate dollar effect of such changes.
  10. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
  11. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Line No.
Title of Account
(a)
Reference Page Number
(b)
Total Current Year to Date Balance for Quarter/Year
(c)
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)
Elec. Utility Current Year to Date (in dollars)
(g)
Elec. Utility Previous Year to Date (in dollars)
(h)
Gas Utiity Current Year to Date (in dollars)
(i)
Gas Utility Previous Year to Date (in dollars)
(j)
Other Utility Current Year to Date (in dollars)
(k)
Other Utility Previous Year to Date (in dollars)
(l)
1
UtilityOperatingIncomeAbstract
UTILITY OPERATING INCOME
2
OperatingRevenues
Gas Operating Revenues (400)
300-301
3
OperatingExpensesAbstract
Operating Expenses
4
OperationExpense
Operation Expenses (401)
317-325
5
MaintenanceExpense
Maintenance Expenses (402)
317-325
6
DepreciationExpense
Depreciation Expense (403)
336-338
7
DepreciationExpenseForAssetRetirementCosts
Depreciation Expense for Asset Retirement Costs (403.1)
336-338
8
AmortizationAndDepletionOfUtilityPlant
Amort. & Depl. of Utility Plant (404-405)
336-338
9
AmortizationOfGasPlantAcquisitionAdjustments
Amortization of Utility Plant Acu. Adjustment (406)
336-338
10
AmortizationOfPropertyLossesUnrecoveredPlantAndRegulatoryStudyCosts
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
11
AmortizationOfConversionExpenses
Amortization of Conversion Expenses (407.2)
12
RegulatoryDebits
Regulatory Debits (407.3)
13
RegulatoryCredits
(Less) Regulatory Credits (407.4)
14
TaxesOtherThanIncomeTaxesUtilityOperatingIncome
Taxes Other Than Income Taxes (408.1)
262-263
15
IncomeTaxesUtilityOperatingIncome
Income Taxes-Federal (409.1)
262-263
16
IncomeTaxesUtilityOperatingIncomeOther
Income Taxes-Other (409.1)
262-263
17
ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome
Provision of Deferred Income Taxes (410.1)
234-235
18
ProvisionForDeferredIncomeTaxesCreditUtilityOperatingIncome
(Less) Provision for Deferred Income Taxes-Credit (411.1)
234-235
19
InvestmentTaxCreditAdjustments
Investment Tax Credit Adjustment-Net (411.4)
20
GainsFromDispositionOfPlant
(Less) Gains from Disposition of Utility Plant (411.6)
21
LossesFromDispositionOfUtilityPlant
Losses from Disposition of Utility Plant (411.7)
22
GainsFromDispositionOfAllowances
(Less) Gains from Disposition of Allowances (411.8)
23
LossesFromDispositionOfAllowances
Losses from Disposition of Allowances (411.9)
24
AccretionExpense
Accretion Expense (411.10)
25
UtilityOperatingExpenses
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
26
NetUtilityOperatingIncome
Net Utility Operating Income (Total of lines 2 less 25)
28
OtherIncomeAndDeductionsAbstract
OTHER INCOME AND DEDUCTIONS
29
OtherIncomeAbstract
Other Income
30
NonutilityOperatingIncomeAbstract
Nonutilty Operating Income
31
RevenuesFromMerchandisingJobbingAndContractWork
Revenues From Merchandising, Jobbing and Contract Work (415)
32
CostsAndExpensesOfMerchandisingJobbingAndContractWork
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
33
RevenuesFromNonutilityOperations
Revenues From Nonutility Operations (417)
34
ExpensesOfNonutilityOperations
(Less) Expenses of Nonutility Operations (417.1)
35
NonoperatingRentalIncome
Nonoperating Rental Income (418)
36
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings of Subsidiary Companies (418.1)
119
37
InterestAndDividendIncome
Interest and Dividend Income (419)
38
AllowanceForOtherFundsUsedDuringConstruction
Allowance for Other Funds Used During Construction (419.1)
39
MiscellaneousNonoperatingIncome
Miscellaneous Nonoperating Income (421)
40
GainOnDispositionOfProperty
Gain on Disposition of Property (421.1)
41
OtherIncome
TOTAL Other Income (Total of lines 31 thru 40)
42
OtherIncomeDeductionsAbstract
Other Income Deductions
43
LossOnDispositionOfProperty
Loss on Disposition of Property (421.2)
44
MiscellaneousAmortization
Miscellaneous Amortization (425)
45
Donations
Donations (426.1)
340
46
LifeInsurance
Life Insurance (426.2)
47
Penalties
Penalties (426.3)
48
ExpendituresForCertainCivicPoliticalAndRelatedActivities
Expenditures for Certain Civic, Political and Related Activities (426.4)
49
OtherDeductions
Other Deductions (426.5)
50
OtherIncomeDeductions
TOTAL Other Income Deductions (Total of lines 43 thru 49)
340
51
TaxesApplicableToOtherIncomeAndDeductionsAbstract
Taxes Applic. to Other Income and Deductions
52
TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions
Taxes Other Than Income Taxes (408.2)
262-263
53
IncomeTaxesFederal
Income Taxes-Federal (409.2)
262-263
54
IncomeTaxesOther
Income Taxes-Other (409.2)
262-263
55
ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions
Provision for Deferred Income Taxes (410.2)
234-235
56
ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions
(Less) Provision for Deferred Income Taxes-Credit (411.2)
234-235
57
InvestmentTaxCreditAdjustmentsNonutilityOperations
Investment Tax Credit Adjustments-Net (411.5)
58
InvestmentTaxCredits
(Less) Investment Tax Credits (420)
59
TaxesOnOtherIncomeAndDeductions
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
60
NetOtherIncomeAndDeductions
Net Other Income and Deductions (Total of lines 41, 50, 59)
61
InterestChargesAbstract
INTEREST CHARGES
62
InterestOnLongTermDebt
Interest on Long-Term Debt (427)
63
AmortizationOfDebtDiscountAndExpense
Amortization of Debt Disc. and Expense (428)
258-259
64
AmortizationOfLossOnReacquiredDebt
Amortization of Loss on Reacquired Debt (428.1)
65
AmortizationOfPremiumOnDebtCredit
(Less) Amortization of Premium on Debt-Credit (429)
258-259
66
AmortizationOfGainOnReacquiredDebtCredit
(Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
67
InterestOnDebtToAssociatedCompanies
Interest on Debt to Associated Companies (430)
340
68
OtherInterestExpense
Other Interest Expense (431)
340
69
AllowanceForBorrowedFundsUsedDuringConstructionCredit
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
70
NetInterestCharges
Net Interest Charges (Total of lines 62 thru 69)
71
IncomeBeforeExtraordinaryItems
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
72
ExtraordinaryItemsAbstract
EXTRAORDINARY ITEMS
73
ExtraordinaryIncome
Extraordinary Income (434)
74
ExtraordinaryDeductions
(Less) Extraordinary Deductions (435)
75
NetExtraordinaryItems
Net Extraordinary Items (Total of line 73 less line 74)
76
IncomeTaxesExtraordinaryItems
Income Taxes-Federal and Other (409.3)
262-263
77
ExtraordinaryItemsAfterTaxes
Extraordinary Items after Taxes (line 75 less line 76)
78
NetIncomeLoss
Net Income (Total of line 71 and 77)

FERC FORM No.
(REV 06-04)
Page
114
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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)
Minimum Pension liabililty Adjustment (net amount)
(c)
Foreign Currency Hedges
(d)
Other Adjustments
(e)
Other Cash Flow Hedges Interest Rate Swaps
(f)
Other Cash Flow Hedges [Insert Footnote at Line 1 to specify]
(g)
Totals for each category of items recorded in Account 219
(h)
Net Income (Carried Forward from Page 114, Line 78)
(i)
Total Comprehensive Income
(j)
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.
(NEW 06-02)
Page
117
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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.
Item
(a)
Contra Primary Account Affected
(b)
Current Quarter/Year Year to Date Balance
(c)
Previous Quarter/Year Year to Date Balance
(d)
UnappropriatedRetainedEarningsAbstract
UNAPPROPRIATED RETAINED EARNINGS
1
UnappropriatedRetainedEarnings
Balance-Beginning of Period
2
ChangesAbstract
Changes (Identify by prescribed retained earnings accounts)
3
AdjustmentsToRetainedEarningsAbstract
Adjustments to Retained Earnings (Account 439)
4
AdjustmentsToRetainedEarningsCredit
Adjustments to Retained Earnings Credit (Debit)
6
BalanceTransferredFromIncome
Balance Transferred from Income (Account 433 less Account 418.1)
7
AppropriationsOfRetainedEarningsAbstract
Appropriations of Retained Earnings (Account 436)
8
AppropriationsOfRetainedEarnings
Appropriations of Retained Earnings Amount
9
DividendsDeclaredPreferredStockAbstract
Dividends Declared-Preferred Stock (Account 437)
10
DividendsDeclaredPreferredStock
Dividends Declared-Preferred Stock Amount
11
DividendsDeclaredCommonStockAbstract
Dividends Declared-Common Stock (Account 438)
12
DividendsDeclaredCommonStock
Dividends Declared-Common Stock Amount
13
TransfersFromUnappropriatedUndistributedSubsidiaryEarnings
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
14
UnappropriatedRetainedEarnings
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
15
AppropriatedRetainedEarningsAbstract
APPROPRIATED RETAINED EARNINGS (Account 215)
16
AppropriatedRetainedEarnings
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
17
AppropriatedRetainedEarningsAmortizationReserveFederalAbstract
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.1)
18
AppropriatedRetainedEarningsAmortizationReserveFederal
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 215.1)
19
AppropriatedRetainedEarningsIncludingReserveAmortization
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines of 16 and 18)
20
RetainedEarnings
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 19)
21
UnappropriatedUndistributedSubsidiaryEarningsAbstract
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
ReportOnlyOnAnAnnualBasisNoQuarterlyAbstract
Report only on an Annual Basis no Quarterly
22
UnappropriatedUndistributedSubsidiaryEarnings
Balance-Beginning of Year (Debit or Credit)
23
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings for Year (Credit) (Account 418.1)
24
DividendsReceived
(Less) Dividends Received (Debit)
25
ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits
Other Changes (Explain)
26
UnappropriatedUndistributedSubsidiaryEarnings
Balance-End of Year

FERC FORM No.
(REV 06-04)
Page
118
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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 27) 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.
Line No.
Description (See Instructions for explanation of codes)
(a)
Current Year to Date Quarter/Year
(b)
Previous Year to Date Quarter/Year
(c)
1
NetCashFlowFromOperatingActivitiesAbstract
Net Cash Flow from Operating Activities
2
NetIncomeLoss
Net Income (Line 78(c) on page 114)
3
NoncashChargesCreditsToIncomeAbstract
Noncash Charges (Credits) to Income:
4
DepreciationAndDepletion
Depreciation and Depletion
5
NoncashAdjustmentsToCashFlowsFromOperatingActivities
Amortization of (Specify) (footnote details)
6
DeferredIncomeTaxesNet
Deferred Income Taxes (Net)
7
InvestmentTaxCreditAdjustmentsNet
Investment Tax Credit Adjustments (Net)
8
NetIncreaseDecreaseInReceivablesOperatingActivities
Net (Increase) Decrease in Receivables
9
NetIncreaseDecreaseInInventoryOperatingActivities
Net (Increase) Decrease in Inventory
10
NetIncreaseDecreaseInAllowancesInventoryOperatingActivities
Net (Increase) Decrease in Allowances Inventory
11
NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
12
NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Net (Increase) Decrease in Other Regulatory Assets
13
NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities
Net Increase (Decrease) in Other Regulatory Liabilities
14
AllowanceForOtherFundsUsedDuringConstructionOperatingActivities
(Less) Allowance for Other Funds Used During Construction
15
UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities
(Less) Undistributed Earnings from Subsidiary Companies
16
OtherAdjustmentsToCashFlowsFromOperatingActivities
Other Adjustments to Cash Flows from Operating Activities
18
NetCashProvidedByUsedInOperatingActivities
Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 16)
20
CashFlowsFromInvestmentActivitiesAbstract
Cash Flows from Investment Activities:
21
ConstructionAndAcquisitionOfPlantIncludingLandAbstract
Construction and Acquisition of Plant (including land):
22
GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Gross Additions to Utility Plant (less nuclear fuel)
23
GrossAdditionsToNuclearFuelInvestingActivities
Gross Additions to Nuclear Fuel
24
GrossAdditionsToCommonUtilityPlantInvestingActivities
Gross Additions to Common Utility Plant
25
GrossAdditionsToNonutilityPlantInvestingActivities
Gross Additions to Nonutility Plant
26
AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
(Less) Allowance for Other Funds Used During Construction
27
OtherConstructionAndAcquisitionOfPlantInvestmentActivities
Other Construction and Acquisition of Plant, Investment Activities
28
CashOutflowsForPlant
Cash Outflows for Plant (Total of lines 22 thru 27)
30
AcquisitionOfOtherNoncurrentAssets
Acquisition of Other Noncurrent Assets (d)
31
ProceedsFromDisposalOfNoncurrentAssets
Proceeds from Disposal of Noncurrent Assets (d)
33
InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Investments in and Advances to Associated and Subsidiary Companies
34
ContributionsAndAdvancesFromAssociatedAndSubsidiaryCompanies
Contributions and Advances from Associated and Subsidiary Companies
36
DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Disposition of Investments in (and Advances to) Associated and Subsidiary Companies
38
PurchaseOfInvestmentSecurities
Purchase of Investment Securities (a)
39
ProceedsFromSalesOfInvestmentSecurities
Proceeds from Sales of Investment Securities (a)
40
LoansMadeOrPurchased
Loan Made or Purchased
41
CollectionsOnLoans
Collections on Loans
43
NetIncreaseDecreaseInReceivablesInvestingActivities
Net (Increase) Decrease in Receivables
44
NetIncreaseDecreaseInInventoryInvestingActivities
Net (Increase) Decrease in Inventory
45
NetIncreaseDecreaseInAllowancesHeldForSpeculationInvestingActivities
Net (Increase) Decrease in Allowances Held for Speculation
46
NetIncreaseDecreaseInPayablesAndAccruedExpensesInvestingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
47
OtherAdjustmentsToCashFlowsFromInvestmentActivities
Other Adjustments to Cash Flows from Investment Activities:
49
CashFlowsProvidedFromUsedInInvestmentActivities
Net Cash Provided by (Used in) Investing Activities (Total of lines 28 thru 47)
51
CashFlowsFromFinancingActivitiesAbstract
Cash Flows from Financing Activities:
52
ProceedsFromIssuanceAbstract
Proceeds from Issuance of:
53
ProceedsFromIssuanceOfLongTermDebtFinancingActivities
Proceeds from Issuance of Long-Term Debt (b)
54
ProceedsFromIssuanceOfPreferredStockFinancingActivities
Proceeds from Issuance of Preferred Stock
55
ProceedsFromIssuanceOfCommonStockFinancingActivities
Proceeds from Issuance of Common Stock
56
OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Net Increase in Debt (Long Term Advances)
57
NetIncreaseInShortTermDebt
Net Increase in Short-term Debt (c)
59
CashProvidedByOutsideSources
Cash Provided by Outside Sources (Total of lines 53 thru 58)
61
PaymentsForRetirementAbstract
Payments for Retirement
62
PaymentsForRetirementOfLongTermDebtFinancingActivities
Payments for Retirement of Long-Term Debt (b)
63
PaymentsForRetirementOfPreferredStockFinancingActivities
Payments for Retirement of Preferred Stock
64
PaymentsForRetirementOfCommonStockFinancingActivities
Payments for Retirement of Common Stock
65
OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Other Retirements
66
NetDecreaseInShortTermDebt
Net Decrease in Short-Term Debt (c)
67
OtherAdjustmentsToCashFlowsFromFinancingActivities
Other Adjustments to Financing Cash Flows
68
DividendsOnPreferredStock
Dividends on Preferred Stock
69
DividendsOnCommonStock
Dividends on Common Stock
70
CashFlowsProvidedFromUsedInFinancingActivities
Net Cash Provided by (Used in) Financing Activities (Total of lines 59 thru 69)
73
NetIncreaseDecreaseInCashAndCashEquivalentsAbstract
Net Increase (Decrease) in Cash and Cash Equivalents
74
NetIncreaseDecreaseInCashAndCashEquivalents
(Total of line 18, 49 and 71)
76
CashAndCashEquivalents
Cash and Cash Equivalents at Beginning of Period
78
CashAndCashEquivalents
Cash and Cash Equivalents at End of Period

FERC FORM No.
(REV 06-04)
Page
120
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
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. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total plan costs.
  4. Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement.
  5. Provide a list of all environmental credits received during the reporting period.
  6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
  7. 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.
  8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. 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.
(REV 12-07)
Page
122.1
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line No.
Item
(a)
Total Company For the Current Quarter/Year
(b)
Electric
(c)
Gas
(d)
Other (Specify)
(e)
Common
(f)
1
UtilityPlantAbstract
UTILITY PLANT
2
UtilityPlantInServiceAbstract
In Service
3
UtilityPlantInServiceClassified
Plant in Service (Classified)
4
UtilityPlantInServicePropertyUnderCapitalLeases
Property Under Capital Leases
5
UtilityPlantInServicePlantPurchasedOrSold
Plant Purchased or Sold
6
UtilityPlantInServiceCompletedConstructionNotClassified
Completed Construction not Classified
7
UtilityPlantInServiceExperimentalPlantUnclassified
Experimental Plant Unclassified
8
UtilityPlantInServiceClassifiedAndUnclassified
TOTAL Utility Plant (Total of lines 3 thru 7)
9
UtilityPlantLeasedToOthers
Leased to Others
10
UtilityPlantHeldForFutureUse
Held for Future Use
11
ConstructionWorkInProgress
Construction Work in Progress
12
UtilityPlantAcquisitionAdjustment
Acquisition Adjustments
13
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 8 thru 12)
14
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
Accumulated Provisions for Depreciation, Amortization, & Depletion
15
UtilityPlantNet
Net Utility Plant (Total of lines 13 and 14)
16
DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17
AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract
In Service:
18
DepreciationUtilityPlantInService
Depreciation
19
AmortizationAndDepletionOfProducingNaturalGasLandAndLandRightsutilityPlantInService
Amortization and Depletion of Producing Natural Gas Land and Land Rights
20
AmortizationOfUndergroundStorageLandAndLandRightsutilityPlantInService
Amortization of Underground Storage Land and Land Rights
21
AmortizationOfOtherUtilityPlantUtilityPlantInService
Amortization of Other Utility Plant
22
DepreciationAmortizationAndDepletionUtilityPlantInService
TOTAL In Service (Total of lines 18 thru 21)
23
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthersAbstract
Leased to Others
24
DepreciationUtilityPlantLeasedToOthers
Depreciation
25
AmortizationAndDepletionUtilityPlantLeasedToOthers
Amortization and Depletion
26
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthers
TOTAL Leased to Others (Total of lines 24 and 25)
27
DepreciationAndAmortizationUtilityPlantHeldForFutureUseAbstract
Held for Future Use
28
DepreciationUtilityPlantHeldForFutureUse
Depreciation
29
AmortizationUtilityPlantHeldForFutureUse
Amortization
30
DepreciationAndAmortizationUtilityPlantHeldForFutureUse
TOTAL Held for Future Use (Total of lines 28 and 29)
31
AbandonmentOfLeases
Abandonment of Leases (Natural Gas)
32
AmortizationOfPlantAcquisitionAdjustment
Amortization of Plant Acquisition Adjustment
33
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22, 26, 30, 31, and 32)

FERC FORM No.
(12-96)
Page
200
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Gas Plant in Service and Accumulated Provision for Depreciation by Function
  1. Report below the original cost of plant in service by function. In addition to Account 101, include Account 102, and Account 106. Report in column (b) the original cost of plant in service and in column(c) the accumulated provision for depreciation and amortization by function.
Line No.
Item
(a)
Plant in Service Balance at End of Quarter
(b)
Accumulated Depreciation And Amortization Balance at End of Quarter
(c)
1
Intangible Plant
2
Productions-Manufactured Gas
3
Production and Gathering-Natural Gas
4
Products Extraction-Natural Gas
5
Underground Gas Storage
6
Other Storage Plant
7
Base Load LNG Terminaling and Processing Plant
8
Transmission
9
Distribution
10
General
11
TOTAL (total of lines 1 thru 10)

FERC FORM No.
(NEW 06-04)
Page
210
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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 (b).
  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.
  5. Provide in column (c), for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state commission order, court decision).
Line No.
DescriptionAndPurposeOfOtherRegulatoryAssets
Description and Purpose of Other Regulatory Assets
(a)
AmortizationPeriodOtherRegulatoryAssets
Amortization Period
(b)
CitationAuthorizationForOtherRegulatoryAssets
Regulatory Citation
(c)
OtherRegulatoryAssets
Balance at Beginning Current Quarter/Year
(d)
IncreaseDecreaseInOtherRegulatoryAssets
Debits
(e)
OtherRegulatoryAssetsWrittenOffAccountCharged
Written off During Quarter/Year Account Charged
(f)
OtherRegulatoryAssetsWrittenOffRecovered
Written off During Period Amount Recovered
(g)
OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable
Written off During Period Amount Deemed Unrecoverable
(h)
OtherRegulatoryAssets
Balance at End of Current Quarter/Year
(i)
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.
(REV 12-07)
Page
232
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
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.
  4. Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state commission order, court decision).
Line No.
DescriptionAndPurposeOfOtherRegulatoryLiabilities
Description and Purpose of Other Regulatory Liabilities
(a)
OtherRegulatoryLiabilities
Balance at Beginning of Current Quarter/Year
(b)
OtherRegulatoryLiabilityAccountOffsettingCredits
Written off during Quarter/Period Account Credited
(c)
OtherRegulatoryLiabilityWrittenOffRefunded
Written off During Period Amount Refunded
(d)
OtherRegulatoryLiabilityWrittenOffDeemedNonRefundable
Written off During Period Amount Deemed Non-Refundable
(e)
OtherRegulatoryLiabilityAdditions
Credits
(f)
OtherRegulatoryLiabilities
Balance at End of Current Quarter/Year
(g)
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.
(REV 12-07)
Page
278
Name of Respondent:
This report is:

(1)
☐ An Original

(2)
☐ A Resubmission
Date of Report:
Year/Period of Report:

End of:
/
Monthly Quantity & Revenue Data by Rate Schedule
  1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts.
  2. Total Quantities and Revenues in whole numbers.
  3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule.
  4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495.
  5. Enter footnotes as appropriate.
Line No.
Item
(a)
Month 1 Quantity
(b)
Month 1 Revenue Costs and Take-or-Pay
(c)
Month 1 Revenue (GRI & ACA)
(d)
Month 1 Revenue (Other)
(e)
Month 1 Revenue (Total)
(f)
Month 2 Quantity
(g)
Month 2 Revenue Costs and Take-or-Pay
(h)
Month 2 Revenue (GRI & ACA)
(i)
Month 2 Revenue (Other)
(j)
Month 2 Revenue (Total)
(k)
Month 3 Quantity
(l)
Month 3 Revenue Costs and Take-or-Pay
(m)
Month 3 Revenue (GRI & ACA)
(n)
Month 3 Revenue (Other)
(o)
Month 3 Revenue (Total)
(p)
1
Total Sales (480-488)
2
Transportation of Gas for Others (489.2 and 489..3)
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
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
Total Transportation (Other than Gathering)
64
Storage (489.4)
65
66
67
68
69