122 FERC ¶ 61,262 

UNITED STATES OF AMERICA 

FEDERAL ENERGY REGULATORY COMMISSION 

18 CFR Parts 158 and 260 

(Docket No. RM07-9-000; Order No. 710) 

Revisions to Forms, Statements, and Reporting 

Requirements for Natural Gas Pipelines 

(Issued March 21, 2008) 

AGENCY: Federal Energy Regulatory Commission. 

ACTION: Final Rule. 

SUMMARY: In this Final Rule, the Federal Energy Regulatory Commission 

(Commission) is revising its financial forms, statements, and reports for natural 

gas companies, contained in FERC Form Nos. 2, 2-A and 3-Q. The revisions are 

designed to enhance the forms’ usefulness by updating them to reflect current 

market and cost information relevant to interstate natural gas pipelines and their 

customers. The changes will provide additional information that the Commission 

needs to carry out its responsibilities under the Natural Gas Act (NGA). 

EFFECTIVE DATE: This Final Rule is effective January 1, 2008 for the revisions 

to FERC Form Nos. 2, 2-A, and 3-Q and February 28, 2009 for the termination of 

FERC Form No. 11. 

FOR FURTHER INFORMATION CONTACT: 

 Michelle Veloso (Technical Information) 

 Division of Financial Regulation 

 Office of Enforcement 

 Federal Energy Regulatory Commission 
Docket No. RM07-9-000 2

 888 First Street, N.E., Washington, D.C. 20426 

 Telephone: (202) 502-8363 

E-mail: michelle.veloso@ferc.gov

 Scott Molony (Technical Information) 

 Chief Accountant 

 Division of Financial Regulation 

 Office of Enforcement 

 Federal Energy Regulatory Commission 

 888 First Street, N.E., Washington, D.C. 20426 

 Telephone: (202) 502-8919 

E-mail: scott.molony@ferc.gov

 Jane E. Stelck (Legal Information) 

 Office of Enforcement 

 Federal Energy Regulatory Commission 

 888 First Street, N.E., Washington, D.C. 20426 

 Telephone: (202) 502-6648 

E-mail: jane.stelck@ferc.gov

SUPPLEMENTARY INFORMATION:
 

122 FERC ¶ 61,262 

UNITED STATES OF AMERICA 

FEDERAL ENERGY REGULATORY COMMISSION 

Before Commissioners: Joseph T. Kelliher, Chairman; 

 Suedeen G. Kelly, Marc Spitzer, 

 Philip D. Moeller, and Jon Wellinghoff. 

Revisions to Forms, Statements, and Reporting Docket No. RM07-9-00 

Requirements for Natural Gas Pipelines 

ORDER NO. 710 

FINAL RULE 

(Issued March 21, 2008) 

I. Inroduction

1. The Federal Energy Regulatory Commission (Commission) is revising 

Parts 158 and 260 of its regulations to effect changes to its FERC Form No. 2 

(Form 2), Annual report for major natural gas companies, FERC Form No. 2-A 

(Form 2-A), Annual report for nonmajor natural gas companies, and FERC Form 

No. 3-Q (Form 3-Q), Quarterly financial report of electric utilities, licensees and 

natural gas companies to expand and update the forms to reflect current market 

and cost information relevant to interstate natural gas pipelines and their 

customers.1

 The Commission is revising these financial forms to provide, in 

 1

 Section 10 of the Natural Gas Act (NGA), 15 U.S.C. 717g, authorizes the 

Commission to prescribe rules and regulations concerning annual and other 

periodic or special reports, as necessary or appropriate for purposes of 

administering the NGA. The Commission may prescribe the manner and form in 

which such reports are to be made, and require from natural gas companies 

specific answers to all questions on which the Commission may need information. 
Docket No. RM07-9-000 2

greater detail, the information the Commission needs to carry out its 

responsibilities under the NGA to ensure that rates are just and reasonable, and to 

provide pipeline customers and the public the information they need to assess the 

justness and reasonableness of pipeline rates. 

II. Background

2. Before the restructuring of pipeline services promulgated by the 

Commission’s Order No. 636, interstate natural gas pipelines offered both sales 

and transportation services.2

 Gas costs were charged to a purchased gas 

adjustment (PGA) account and were periodically adjusted and passed through to 

customers. The quid pro quo for the ability to recover the gas costs through a 

PGA tracker was the requirement that the pipelines file to restate their rates every 

three years. Order No. 636 eliminated the PGA regulations and the triennial filing 

requirement. Subsequently, the Commission issued a final rule that changed 

pipeline filing and reporting requirements in the post-Order No. 636 unbundled 

environment.3

 2

 See Pipeline Service Obligations and Revisions to Regulations Governing 

Self-Implementing Transportation; and Regulation of Natural Gas Pipelines After 

Partial Wellhead Decontrol, Order No. 636, FERC Stats. & Regs. ¶ 30,939, order 

on reh’g, Order No. 636-A, FERC Stats. & Regs. ¶ 30,950, order on reh’g, Order 

No. 636-B, 61 FERC ¶ 61,272 (1992), order on reh’g, 62 FERC ¶ 61,007 (1993), 

aff’d in part and remanded in part sub nom. United Distribution Cos. v. FERC, 

88 F.3d 1105 (D.C. Cir. 1996), order on remand, Order No. 636-C, 78 FERC 

¶ 61,186 (1997). 

3

 See Filing and Reporting Requirements for Interstate Natural Gas 

Company Rate Schedules and Tariffs, FERC Stats. & Regs. ¶ 31,025 (1995). 
Docket No. RM07-9-000 3

3. The financial reporting forms for natural gas companies were again revised 

in 1995, in Order No. 581, to reflect the changed regulatory environment of 

unbundled pipeline sales for resale at market-based prices and open-access 

transportation of natural gas.4

 Order No. 637, issued in 2000, among other things, 

revised the Commission’s regulatory approach to pipeline pricing by permitting 

pipelines to propose peak/off peak and term differentiated rate structures.5

4. Since the Commission eliminated the triennial restatement of rates filing 

requirement in Order No. 636, there has been a decline in filings under NGA 

section 4.6

 As stated in the NOPR, the records indicate that as many as 15 major 

and 20 nonmajor gas pipelines have not filed a section 4 rate case in more than a 

decade.7

 While the Commission may, on its motion, institute a section 5 

 4

 Revisions to Uniform System of Accounts, Forms, Statements, and 

Reporting Requirements for Natural Gas Companies, Order No. 581, FERC Stats. 

& Regs. ¶ 31,026 (1995), order on reh’g, Order No. 581-A, FERC Stats. & Regs. 

¶ 31,032 (1996). 

5

 Regulation of Short-Term Natural Gas Transportation Services, and 

Regulation of Interstate Natural Gas Transportation Services, Order No. 637, 

FERC Stats. & Regs. ¶ 31,091, clarified, Order No. 637-A, FERC Stats. & Regs. 

¶ 31,099, reh’g denied, Order No. 637-B, 92 FERC ¶ 61,062 (2000), aff’d in part 

and remanded in part sub nom. Interstate Natural Gas Ass’n of America v. FERC, 

285 F.3d 18 (D.C. Cir. 2002), order on remand, 101 FERC ¶ 61,127 (2002), order 

on reh’g, 106 FERC ¶ 61,088 (2004), aff’d sub nom. American Gas Ass’n v. 

FERC, 428 F.3d 255 (D.C. Cir. 2005). 

6

 15 U.S.C. 717c. 

7

 Revisions to Forms, Statements, and Reporting Requirements for Natural 

Gas Pipelines, 72 FR 54860 (Sept. 27, 2007), FERC Stats. & Regs. ¶ 32,623, at 

note 60 (2002). (NOPR) 
Docket No. RM07-9-000 4

investigation, it relies also on section 5 complaints filed by pipeline customers or 

state public utility commissions, to review a pipeline company’s rates outside of a 

section 4 proceeding.8

 A section 5 complaint may rely on Forms 2, 2-A, and 3-Q 

financial data to support a complaint. 

5. In 2006, two section 5 complaints were filed with the Commission, both 

relying on data provided in Forms 2 and 2-A to support allegations that the 

pipeline’s rates were unjust and unreasonable.9

 In National Fuel, the pipeline 

responded that the Form 2 data relied upon by the complainants was not sufficient 

to support a complaint and that only a detailed cost and revenue study could 

provide the necessary justification for a section 5 investigation. In setting the 

complaint for hearing, the Commission rejected National Fuel’s contention, noting 

that the Form 2 data relied upon by complainants was sufficient to raise serious 

questions about the pipeline’s rates.10 The National Fuel complaint was followed 

by a section 5 action filed by a group of Southwest Gas customers alleging unjust 

and unreasonable rates and relying, in that instance, on Form 2-A data.11

 8

 15 U.S.C. 717d. 

9

 See Public Service Commission of New York, Pennsylvania Public Utility 

Commission and Pennsylvania Office of Consumer Advocate v. National Fuel Gas 

Supply Corp., 115 FERC ¶ 61,299 (2006), (National Fuel), order approving 

uncontested settlement, 118 FERC ¶ 61,091 (2007); Panhandle Complainants v. 

Southwest Gas Storage Co., 117 FERC ¶ 61,318 (2006) (Southwest Gas). 

10 National Fuel at P 37. 

11 Southwest Gas, 117 FERC at P 1. 
Docket No. RM07-9-000 5

6. The question of whether the Commission’s financial forms provide data 

sufficient to support a complaint resulted in a review of Forms 1, 1-F, 2, 2-A, and 

3-Q data in the fall of 2006. Staff met with both form filers and users to discuss 

the need for additional information or other clarifications. Thereafter, on 

February 15, 2007, the Commission issued a Notice of Inquiry (NOI).12

7. The NOI sought comments on the need for changes to the financial forms. 

The Commission received 35 comments and 15 reply comments in response to the 

NOI. Eleven initial comments and two reply comments specifically addressed 

Forms 2, 2-A, and 3-Q data, with most pipeline customers seeking expanded 

information and pipelines opposing additional filing requirements. 

8. Following a careful review of the comments and reply comments, the 

Commission issued a Notice of Proposed Rulemaking (NOPR) on September 20, 

2007, proposing revisions to Forms 2, 2-A, and 3-Q, and the elimination of 

Form 11.13 The NOPR proposed to add several new schedules, requiring pipelines 

to report: (1) the disposition of shipper-supplied gas; (2) transactions between the 

pipeline and its affiliates; (3) revenues and volumes applicable to discount and 

negotiated rate services; and (4) identification of rate treatment afforded new 

pipeline projects. In addition, the NOPR proposed modifications to existing 

 12 Assessment of Information Requirements for FERC Financial Forms, 

Notice of Inquiry, 72 FR 8316 (Feb. 26, 2007), FERC Stats. & Regs. ¶ 35,554 

(2007). The NOI also invited comments from filers and users of Form 6 and 6-Q. 

13 See NOPR. 
Docket No. RM07-9-000 6

schedules to require more detail regarding: (1) sales data; (2) deferred income 

taxes; (3) state income tax expense; (4) regulatory assets and liabilities; 

(5) distribution of salaries and wages; and (6) employee pensions and benefits. 

9. The Commission received 17 comments in response to the proposed 

reporting requirements which ranged from favorable to those seeking yet more 

detailed information, and a few who argued that the proposed modifications were 

unnecessary or burdensome.14 In general, most commenters applauded the 

Commission’s efforts to improve the quality of the financial forms. After careful 

consideration of the comments received, the Commission is adopting the changes 

and revisions as proposed in the NOPR with certain modifications and 

clarifications as discussed below. If no comments were received on a particular 

issue and it is not discussed below, the proposal is adopted as set forth in the 

NOPR. 

III. Discussion

 A. General

10. The NOPR discussed a concern raised by the Interstate Natural Gas 

Association of America (INGAA) that the proposed changes to reporting 

requirements could blur the distinction between sections 4 and 5 of the NGA, and 

invited comments on this issue.15 A few commenters addressed this issue. 

 14 A list of commenters is attached as Appendix B. 

15 NOPR at P 28. 
Docket No. RM07-9-000 7

Dominion Resources, Inc. (Dominion) commends the Commission for recognizing 

this concern and requests that the Commission keep the concern in mind when 

finalizing the rule.16 The Michigan Public Service Commission (MPSC) urges the 

Commission to reject any argument that the reporting requirements proposed in 

the NOPR would improperly shift the burden of proof under section 5 of the NGA 

by requiring pipelines to justify their existing rates outside the context of a 

section 4 rate case.17 The MPSC states that the NGA explicitly gives the 

Commission the authority to require periodic reporting as necessary for purposes 

of administering the NGA.18 The Process Gas Consumers Group (PGC) states that 

the NOPR is proposing greater transparency and accuracy, which are essential to 

the Commission’s oversight obligations and neither of which could reasonably 

impact the burden of proof in section 5 proceedings.19 

11. The Kansas Corporation Commission (KCC) and Apache Corporation 

(Apache) express concern that the ability of a pipeline to file a section 4 rate case 

even after parties have filed a section 5 complaint, as transpired in the recent 

Southwest Gas proceeding, may serve as a disincentive for some parties to file 

 16 Dominion NOPR Comments at 4. 

17 MPSC NOPR Comments at 4. 

18 MPSC NOPR Comments at 4. 

19 PGC NOPR Comments at 5. 
Docket No. RM07-9-000 8

section 5 complaints.20 Apache recommends that the Commission add to the 

Form 2 and 2-A a cost and revenue summary page that would provide the 

Commission and interested parties a clear view of whether a pipeline’s filed rates 

are just and reasonable.21 The KCC agrees that the possibility that a pipeline may 

file a section 4 rate case after a complaint has been lodged will make potential 

complainants hesitant about incurring the costs of a section 5 complaint.22 The 

KCC further notes the fact that any relief under a section 5 proceeding is limited 

since it is prospective only and urges the Commission to reinstate a periodic raterefiling requirement as a condition to approval of pipeline blanket certificates.23

12. As an initial matter, the Commission has no intention of obscuring the 

distinction between sections 4 and 5 of the NGA by any changes implemented 

here to the financial forms filed by natural gas companies. Therefore, the 

Commission will not reinstate a periodic rate review absent a concomitant benefit 

as was the case when, in exchange for recovering purchased gas costs through a 

tracker, pipelines were required to restate their rates every three years.24 In 

addition, the Commission rejects the proposal to order companies to file cost and 

 20 KCC NOPR Comments at 15-16; Apache NOPR Comments at 2. 

21 Apache NOPR Comments at 2. 

22 KCC NOPR Comments at 17. 

23 KCC NOPR Comments at 17-18. 

24 See Public Service Commission of the State of New York v. FERC, 866 

F.2d 487, 492 (D.C. Cir. 1989). 
Docket No. RM07-9-000 9

revenue studies as part of these forms. Also, the changes being implemented here 

do not affect existing rates nor change any rate on file. In like vein, the 

Commission cannot alter the rights and obligations of pipelines and their 

customers under sections 4 and 5 of the NGA. Under section 4 of the NGA, a 

pipeline has the right to file a rate case at any time. The Commission cannot 

compel a pipeline to file under section 4, nor can it preclude it from filing under 

section 4 for any reason, including the presence of a section 5 complaint. The 

pipeline can agree to bind itself, for example through an agreement to a rate 

moratorium in a rate case settlement, but the Commission does not have the power 

to prohibit a pipeline from filing a rate case. The requested data is designed to 

provide the Commission and pipeline customers with information that will aid 

their ability to make a reasonable assessment of a pipeline’s cost of service. 

Greater transparency is essential to the Commission’s oversight responsibilities 

and, as implemented here, will not affect the burden of proof in section 5 

proceedings. A party filing a section 5 complaint would still have the burden to 

show why the information in the Commission’s financial forms support an 

allegation that the pipeline’s existing rates are unjust and unreasonable. Stated 

briefly, the changes adopted in the final rule will not be used to limit an entity’s 

right under the NGA and our regulations. Nor will the changes to the forms 

change the Commission’s obligation to rule on complaints, petitions, or other 

requests for relief based on a full record and substantial evidence. 
Docket No. RM07-9-000 10

 B. Acquisition and Disposition of Gas: Shipper-supplied Gas

 1. Financial Forms NOPR

13. In the NOPR, the Commission noted that despite current accounting and 

reporting requirements for gas used in operations, gas lost, and gas sold, Forms 2 

and 2-A users cannot readily determine the disposition and value of any shippersupplied gas that exceeds the pipeline’s operational needs or the source and cost of 

any gas acquired to meet deficiencies in shipper-supplied gas.25 Comments on the 

NOI identified information regarding the pipeline’s fuel retainage percentage as 

particularly lacking in detail. The complainants in the National Fuel case, 

referenced above, asserted that the principal reason for the pipeline’s alleged 

excess revenue was due to its retention of more than twice as much fuel from 

shippers than is necessary to operate the system and that it then sold and retained 

all revenues from those sales.26 In light of these concerns, the Commission 

proposed the addition of a new schedule to Forms 2, 2-A, and 3-Q, which would 

require the pipeline to report the following: (1) the difference between the volume 

of gas received from shippers and the volume of gas consumed in pipeline 

operations each month; (2) the disposition of any excess and the accounting 

recognition given to such disposition, including the basis of valuing the gas and 

the specific accounts charged or credited; and (3) the source of gas used to meet 

 25 NOPR at P 37. 

26 See National Fuel, 115 FERC ¶ 61,299 at P 8. 
Docket No. RM07-9-000 11

any deficiency, including the accounting basis of the gas and the specific 

account(s) charged or credited.27 In addition, the NOPR proposed to add page 520 

(Gas Account-Natural Gas) to Form 3-Q in order to provide more timely reporting 

of the quantity of natural gas received and delivered by the pipeline.28 The NOPR 

also proposed to require pipelines to provide in a footnote to page 520, the 

volumes of gas purchased applicable to each of the gas pipeline expense 

accounts.29 

 2. Commenters

14. Most commenters support the addition of this information to Forms 2, 2-A, 

and 3-Q. INGAA and Williston Basin Interstate Pipeline Company (Williston), 

however, request that the Commission revise pages 521a and 521b to remove the 

monthly reporting requirement and replace it with a quarterly reporting 

requirement.30 INGAA also requests that the Commission revise its proposal to 

remove the requirement that pipelines categorize the discrete offsetting gas 

transactions of any excess or deficiency related to shipper supplied gas.31 

Dominion requests that the Commission modify the proposal to require the new 

 27 NOPR at P 39. 

28 Id.

29 Id. See 18 CFR Part 201, Account Nos. 800-05. 

30 INGAA NOPR Comments at 5; Williston NOPR Comments at 5-6. 

31 INGAA NOPR Comments at 5. 
Docket No. RM07-9-000 12

reporting on shipper-supplied gas on only an annual basis and not in quarterly 

reports.32 

15. The American Gas Association (AGA) supports the NOPR’s proposal to 

require this information but believes that greater clarity can be achieved if the 

Commission requires the information to be broken out by function (e.g., 

transportation, storage, gathering, etc.) and to include, by function, the amount of 

fuel that has been waived, discounted or reduced as part of a negotiated rate 

agreement.33 The Natural Gas Supply Association (NGSA) requests that a column 

be added to proposed page 521 to require pipelines to identify the specific 

accounts being used to record the various sources and disposition of fuel gas.34 In 

NGSA’s view, this information would enable users to reconcile the volumes 

broken out by account reported on proposed page 521 to data recorded elsewhere 

in Forms 2, 2-A and 3-Q.35 Calpine Corporation (Calpine) requests that the 

Commission require the fuel gas accounts to be broken down by month so that 

these costs can be reconciled with those reported in other filings such as annual 

fuel tracker reports.36

 32 Dominion NOPR Comments at 7. 

33 AGA NOPR Comments at 5. 

34 NGSA NOPR Comments at 5. 

35 Id.

36 Calpine NOPR Comments at 5. 
Docket No. RM07-9-000 13

 3. Commission Determination

16. As stated in the NOPR, the Commission is concerned about the increased 

impact on the pipeline’s cost of service resulting from rising gas prices.37 The 

escalation of gas prices coupled with the decline of section 4 rate reviews has 

made this an important issue in the pipeline’s cost of transportation. Currently, 

Forms 2 and 2-A users cannot determine the disposition and value of any shippersupplied gas that exceeds the pipeline’s operational needs or the source and cost of 

any gas acquired to meet deficiencies in shipper-supplied gas. While we 

recognize INGAA’s desire that the data be reported on a quarterly, and not 

monthly basis, we agree with Calpine that monthly data is necessary for the 

purpose of comparing and attempting to reconcile these costs with other routine 

pipeline filings such as annual fuel tracker reports. In addition, INGAA objects to 

the requirement that pipelines categorize the discrete offsetting gas transactions 

relating to any excess or deficiency shipper supplied gas. The Commission deems 

this information critical to the clarity and transparency needed to support a 

reasonable analysis of gas costs. The information broken out by function (e.g., 

transportation, storage, gathering, etc.) sought by AGA is available in Form 2 at 

page 520. On Page 520 (Gas Account), pipelines are required to provide detailed 

information regarding gas received and delivered by the pipeline, identified by 

function and account number. Regarding NGSA’s request that a column be added 

 37 See NOPR at P 38. 
Docket No. RM07-9-000 14

to page 521 to require pipelines to identify the specific accounts being used to 

record the various sources and disposition, we reject it as unnecessary. 

Pages 521a and 521b already require in columns (d) and (e) that the specific 

account(s) be identified.. The NOPR’s proposals are designed to provide needed 

transparency but also to reflect a fair balance between the need for the information 

and the additional burden on the pipeline. We believe that the new schedules 

(pages 521a and 521b) proposed in the NOPR reflect this balance. Accordingly, 

the proposal is adopted as outlined in the NOPR. 

 C. Other Gas Dispositions

 1. Financial Forms NOPR

17. The NOPR proposed to expand the detail provided on pages 300-01 of 

Form 2 and 2-A (Gas Operating Revenues) to require filers to report sales amounts 

reported in Account 480 (Residential Sales); Account 481 (Commercial and 

Industrial Sales); Account 482 (Other Sales to Public Authorities); Account 483 

(Sales for Resale); and Account 484 (Interdepartmental Sales). Currently this 

schedule, entitled “Gas Operating Revenues,” aggregates on one line all sales data 

for these separate accounts. Providing this data by account, rather than in an 

aggregated number, will enable users to identify the dispositions of gas acquired 

by or tendered to the pipeline and how those transactions may affect the pipeline’s 

cost of service. In addition, the NOPR proposed to modify the schedule for 

Account 495, Other Gas Revenues, on page 308 of Form 2 and add a new page to 
Docket No. RM07-9-000 15

Form 2-A to specify that the following types of revenues must be separately 

reported on the schedule: (1) commissions on sale or distribution of gas of others; 

(2) compensation for minor or incidental services provided for others; (3) profit or 

loss on sale of material and supplies not ordinarily purchased for resale; (4) sales 

of steam, water, or electricity, including sales or transfers to other departments; 

(5) miscellaneous royalties; (6) revenues from dehydration and other processing of 

gas of others except as provided for in the instructions to Account 495; 

(7) revenues for rights and/or benefits received from others which are realized 

through research, development, and demonstration ventures; (8) gains on 

settlements of imbalances receivable and payables; (9) revenues from penalties 

earned pursuant to tariff provisions, including penalties associated with cash-out 

settlements; and (10) revenues from shipper-supplied gas. 

 2. Commenters

18. NGSA states that the information on pages 300-01 of the forms could be 

made more useful by requiring pipelines that use these accounts to add footnotes 

detailing the type of transaction(s) being reported.38 NGSA argues that the 

activities listed under these accounts are outdated and the Commission should 

require additional detail.39 NGSA also requests that to the extent a pipeline has 

revenues associated with items not listed for Account 495 on page 308 of Form 2, 

 38 NGSA NOPR Comments at 5. 

39 Id. at 6. 
Docket No. RM07-9-000 16

the pipeline be required to specify each such type and amount of revenue on a 

separate line under line 11 and provide sufficient detail for customers to identify 

the accounts to which these revenues are attributable.40 The Independent 

Petroleum Association of America (IPPA) and the Texas Independent Producers 

and Royalty Owners Association (TIPRO) also request that pipelines that continue 

to use Account Nos. 480-484 be required to add footnotes on revised pages 300-

301 of Form 2 detailing the type of transaction(s) reported.41 Finally, Calpine 

suggests the addition of a revenue category to page 308 for purposes of capturing 

any environmental credits earned by the pipeline.42

 3. Commission Determination

19. The NOPR proposed the disaggregation of this revenue data to enable the 

Commission and the forms’ users to achieve a meaningful understanding of the 

nature of the business activities from which the revenues are derived. The 

Commission recognized that greater detail concerning these revenue accounts 

could provide data that would enable the Commission and pipeline customers to 

identify the dispositions of gas acquired by or tendered to the pipeline and how 

these transactions may affect the pipeline’s cost of service. To that end, the NOPR 

proposed a new schedule which requires a breakdown of revenue into ten 

 40 NGSA NOPR Comments at 6. 

41 IPAA and TIPRO NOPR Comments at 4. 

42 Calpine NOPR Comments at 6. 
Docket No. RM07-9-000 17

categories. The NOPR addressed many of the issues raised by NGSA, IPPA and 

TIPRO and we believe that the additional detail sought by these parties would add 

unnecessary burden to this new reporting requirement. We agree with Calpine 

that identifying environmental credits received by the pipeline is useful and 

important information. Rather than add a new revenue category to page 308, we 

will require pipelines that receive environmental credits to list those credits in a 

footnote to the Financial Statements. 

 D. Affiliate Transactions

 1. Financial Forms NOPR

20. The NOPR proposed that pipelines be required to provide detailed 

information regarding affiliate transactions. The Commission agreed with the 

form users’ assertions that currently, Forms 2 and 2-A do not require any reporting 

of affiliate transactions and that disclosures of affiliate transactions are needed to 

prevent cross-subsidization between regulated and unregulated companies. The 

NOPR proposed to add a new schedule, page 358, to both Forms 2 and 2-A 

entitled “Transactions with Associated (Affiliated) Companies” that would require 

filers to report affiliate transactions. The NOPR proposed that filers be required to 

report the following: (1) a description of the good or service transacted; (2) the 

name of the associated (affiliated) company; (3) the FERC account charged or 

credited; and (4) the amount charged or credited. The NOPR proposed that where 

amounts billed to or from an affiliate are based on an allocation process, filers be 

required to explain the basis of the allocation in a footnote. The NOPR also 
Docket No. RM07-9-000 18

proposed to amend the existing instructions for page 357, Charges for Outside 

Professional and Other Consultative Services, to exclude affiliate transactions, and 

remove the existing $250,000 threshold for reporting services. 

 2. Commenters

21. INGAA, AGA, Williston, Kinder Morgan Interstate Pipelines (Kinder 

Morgan) and other commenters ask the Commission to reconsider the proposed 

removal of the $250,000 cost threshold for the reporting of non-affiliated “Charges 

for Outside Professional and Other Consultative Services” on page 357 of 

Form 2.43 INGAA and Williston assert that eliminating the threshold will add a 

significant burden to Form 2 filers without adding a significant benefit to the 

form’s users.44 For similar reasons, AGA and Williston also recommend that the 

$250,000 cost threshold be applied to the new schedule for affiliate transactions.45 

AGA requests that the Commission clarify that the required affiliate information 

be limited to transactions between a jurisdictional entity and its affiliates and not 

include transactions solely between affiliated entities that are not subject to the 

Commission’s reporting requirements.46 Dominion asks the Commission to 

 43 INGAA NOPR Comments at 3-4; AGA NOPR Comments at 6; Williston 

NOPR Comments at 3; Kinder Morgan NOPR Comments at 3-4; Enbridge Energy 

Partners (Enbrdige) NOPR Comments at 7-9; Dominion NOPR Comments at 11. 

44 INGAA NOPR Comments at 4; Williston NOPR Comments at 3-4. 

45 AGA NOPR Comments at 6; Williston NOPR Comments at 3-4. 

46 AGA NOPR Comments at 5-6. 
Docket No. RM07-9-000 19

clarify that when an affiliate provides a service on an on-going basis, only a single 

line entry describing that service is required.47 

 3. Commission Determination

22. The Commission agrees that elimination of the $250,000 cost threshold for 

page 357 of Forms 2 and 2-F and the absence of a similar threshold for the new 

schedule for reporting affiliate transactions may add a substantial burden to the 

forms’ filers. Accordingly, we will reinstate the $250,000 cost threshold on 

page 357 (Charges for Outside Professional and Other Consultative Services) and 

add an instruction to the new schedule on page 358 (Transactions with Associated 

(Affiliated) Companies) to require reporting of amounts in excess of $250,000. 

However, in order to ensure full reporting of these expenses, we will add a 

requirement for pages 357 and 358 that the filer must provide the total amount of 

all services amounting to $250,000 or less. As requested by AGA, we clarify that 

affiliate transactions reported are limited to transactions between a jurisdictional 

entity and its affiliates. Finally, in response to Dominion’s request, we clarify that 

when an affiliate provides an on-going service, only a single line entry describing 

that service is required. 

 47 Dominion NOPR Comments at 10-11. 
Docket No. RM07-9-000 20

 E. Incremental Pricing Policy

 1. Financial Forms NOPR

23. The NOPR proposed to add a new schedule to Forms 2 and 2-A (page 217), 

entitled “Non-Traditional Rate Treatment Afforded New Projects,” to collect 

information regarding a company’s individual rate treatments for services. The 

necessity for more information regarding rate treatment for new pipeline 

construction arose as a result of the evolution of the Commission’s pricing policy 

for pipeline capacity expansions, due in part to the changes in the industry brought 

by Order No. 636. The “rolled-in” rate treatment approach for pipeline capacity 

pricing, where added facilities were integrated into the pipeline’s mainline system 

to the benefit of all customers, has changed as Commission policy now requires 

that a pipeline be prepared to financially support expansion projects without 

relying on subsidization from existing customers.48 Where incremental rates for 

new capacity have been approved, the Commission has required pipelines to 

maintain their accounting records so as to be able to identify the facilities and 

related costs used to provide service to the incremental rate customers.49 To date, 

however, the Commission has not required the disaggregation of these costs in 

Forms 2 and 2-A. The NOPR proposed that a proper rate assessment would be 

 48 See Certification of New Interstate Natural Gas Pipeline Facilities, 

Statement of Policy, 88 FERC ¶ 61,227 (1999), order clarifying policy, 90 FERC 

¶ 61,128 (2000), order clarifying policy, 92 FERC ¶ 61,094 (2000) (Certificate 

Policy Statement). 

49 See 18 CFR 154.309. 
Docket No. RM07-9-000 21

enhanced by providing a breakdown of costs related to these separate facilities. 

The NOPR proposed to add a new schedule to Forms 2 and 2-A, at page 217, 

entitled “Non-Traditional Rate Treatment Afforded New Projects,” to report the 

following: (1) the name of the facility; (2) the docket number under which the 

facility was approved; (3) the type of rate treatment (e.g., incremental or another 

rate treatment); (4) the amount of plant in service; (5) the amount of accumulated 

depreciation; (6) the amount of accumulated deferred income taxes; (7) amount of 

operating expenses; (8) the amount of maintenance expenses; (9) the amount of 

depreciation expense; (10) incremental revenues; and (11) other expenses. 

 2. Commenters

24. Most commenters supported the addition of this requirement. Calpine 

requests that the list of required information be expanded to include other items 

such as incremental fuel treatment and project financing.50 Calpine asserts that 

this separate recording of incremental costs and functions should be expanded 

throughout the proposed modifications to Forms 2 and 2-A.51 Dominion states 

that the Commission should exempt from these new reporting requirements LNG 

import projects authorized on a “proprietary” basis with deregulated rates under 

 50 Calpine NOPR Comments at 8. 

51 Id.
Docket No. RM07-9-000 22

the Energy Policy Act of 2005 (EPAct 2005) and the Commission’s “Hackberry” 

policy.52 

 3. Commission Determination

25. Calpine’s request for additional information is granted in part. We agree 

that if incremental projects charge a separate fuel rate rather than using the system 

wide fuel rate, the pipeline should identify the volumes received and used for a 

particular incremental project. We will require this information to be provided in 

a footnote to the report with the information identified for each incremental project 

to which the requirement applies. Further, we deny Calpine’s request for 

information related to project financing. The Commission generally approves 

rates for incremental projects designed on the rate of return approved in the 

pipeline’s last rate case; thus, the information is not necessary.53 With that 

addition, we adopt the new requirements proposed in the NOPR. Further, we 

clarify that this rule does not affect any waivers or exemptions from filing 

requirements granted previously by the Commission. 

 52 Dominion NOPR Comments at 8-9. See Hackberry LNG Terminal LLC, 

101 FERC ¶ 61,294 (2002) (Hackberry), order issuing certificates and granting 

reh’g, 104 FERC ¶ 61,269 (2003). 

53 See, e.g., Texas Eastern, LP, 99 FERC ¶ 61,383, at P 22 (2002); Kern 

River Gas Transmission Co., 98 FERC ¶ 61,205, at 61,721-22 (2002); Trailblazer 

Pipeline Co., 95 FERC ¶ 61,258, at 61,903 (2001). 
Docket No. RM07-9-000 23

 F. Discounted and Negotiated Rate Services

 1. Financial Forms NOPR

26. The NOPR proposed to add a new schedule, page 313, entitled “Discounted 

Rate Services and Negotiated Rate Services,” to Forms 2 and 2-A to require 

pipelines to report the revenues and volumes applicable to discounted and 

negotiated rate services provided during the reporting period. Currently, Form 2 

filers report the dollar amounts and volumes associated with the type of 

transportation provided. These are pages 300-01, Gas Operating Revenue; 

pages 302-03, Revenues from Gas Transportation of Others Through Gathering 

Facilities; pages 304-05, Revenues from Gas Transportation of Others Through 

Transmission Facilities; pages 306-07, Revenues from Storing Gas of Others; and, 

page 308, Other Gas Revenues. However, the current schedules do not require 

filers to identify the volumes and revenues applicable to discounted, negotiated, or 

recourse rates. The Commission believes that since individual pipelines may 

provide services from the same facilities using different rates, it is important for 

the Commission and the pipeline customer to know the level of services provided 

under each rate schedule in order to protect against cross-subsidization and to 

ensure that recourse rates remain just and reasonable. 

 2. Commenters

27. One commenter, Calpine, requests that the Commission further clarify that 

filers of this schedule be required to complete a separate chart for each 
Docket No. RM07-9-000 24

incremental vintage so that the revenues and volumes can be appropriately 

attributed.54 

 3. Commission Determination

28. The Commission believes that the proposed schedule described in the 

NOPR, requiring filers to report the revenues and volumes associated with the 

types of transportation provided, is adequate for purposes of assessing rates to 

prevent cross-subsidization and to ensure the justness and reasonableness of 

recourse rates. The Commission finds that the additional information requested by 

Calpine would add unnecessary burden to the pipeline’s reporting requirements. 

Accordingly, the modification is accepted as outlined in the NOPR. 

G. Rate Base and Other Cost of Service Components - Deferred Income 

Taxes

 1. Financial Forms NOPR

29. The NOPR proposed to add an instruction to each deferred income tax 

schedule, as listed below, requiring the pipeline to provide a summary of the type 

and amount of deferred income taxes reported in the beginning-of-year and endof-year balances for deferred income taxes used to develop jurisdictional recourse 

rates. At present, Form 2 filers are required to report only a single line of data for 

the total deferred income tax balance related to gas operations on the following 

schedules: (1) Accumulated Deferred Income Taxes (Account 190), pages 234-

35; (2) Accumulated Deferred Income Taxes—Other Property (Account 282), 

 54 Calpine NOPR Comments at 8-9. 
Docket No. RM07-9-000 25

pages 274-75; and (3) Accumulated Deferred Income Taxes—Other (Account 

283), pages 276-77. Deferred income tax balances are an important factor in 

determining rate base and evaluating a pipeline’s earned rate of return. The level 

of detail now required in Form 2 for deferred income taxes related to gas 

operations does not provide sufficient information to enable customers to evaluate 

the pipeline’s current rates. The NOPR also proposed to add these deferred tax 

reporting schedules to Form 2-A to allow all pipeline customers access to this 

information. 

 2. Commenters

30. Calpine asks the Commission to clarify that the reporting of deferred 

income taxes should be done on a disaggregated basis when possible.55 Williston, 

on the other hand, argues that due to the subjectivity of deferred income taxes, 

speculation on which deferred income taxes are included in rate base is a subject 

more appropriately addressed in a rate case.56

 3. Commission Determination

31. Contrary to Williston’s concern, the NOPR’s proposal does not require 

speculation on the part of the pipeline. The proposal would simply require the 

pipeline to provide an estimate for the deferred income tax accounts for the 

immediate reporting year, and to provide a summary of the end of year and 

 55 Calpine NOPR Comments at 9. 

56 Williston NOPR Comments at 4-5. 
Docket No. RM07-9-000 26

beginning of year balances for the reported amounts. These estimates are not 

binding on the pipeline at such time as it may file a section 4 rate case. Customers 

need this information in order to assess the reasonableness of the rates currently 

paid. With respect to Calpine’s request that reporting of deferred income taxes be 

done on a disaggregated basis when possible, we believe that the required 

summary of the type and amount of deferred income taxes reported in the 

beginning-of-year and end-of-year balances will provide adequate detail. 

Accordingly, the proposal as outlined in the NOPR is adopted. 

 H. State Income Tax Expense

 1. Financial Forms NOPR

32. The NOPR proposed to add a new column Q to the Taxes Accrued, Prepaid 

and Charged During Year, Distribution of Taxes Charged schedule on pages 262-3 

of Form 2 and to add the same schedule to Form 2-A to require pipelines to report 

state and local income tax rates. Currently, only the aggregate state deferred 

income tax for the entire reporting entity is required to be reported on Form 2. 

This information does not permit the Commission or the pipeline’s customers to 

determine the amount of state income tax expense that should be associated with 

the before-tax net income generated from the sales of transportation services under 

more than one rate structure. 
Docket No. RM07-9-000 27

 2. Commenters

33. The American Public Gas Association (APGA) requests that the 

Commission add the requirement that pipelines include the property valuation 

used by taxing authorities.57

 3. Commission Determination

34. The Commission believes that the proposal to require pipelines to report the 

state and local income tax rates is sufficient to aid the forms’ users in interpreting 

the data. We reject APGA’s request that pipelines include the property valuation 

used by taxing authorities. We believe that access to disaggregated data will 

provide the necessary information. Accordingly, the proposed change outlined in 

the NOPR is adopted. 

 I. Regulatory Assets and Liabilities

 1. Financial Forms NOPR

35. The NOPR proposed to revise the schedule entitled “Other Regulatory 

Assets,” page 232, by adding footnote citations for each regulatory asset to record 

the item and adding a column to identify amounts written off during the period as 

non-recoverable. In addition, the NOPR proposed to revise the “Other Regulatory 

Liabilities,” schedule, page 278, by adding footnote citations for each regulatory 

liability to identify the regulatory approval to refund the item and adding a column 

to identify amounts written off during the period as non-refundable. At present, 

 57 APGA NOPR Comments at 5. 
Docket No. RM07-9-000 28

Forms 2 and 2-A filers are required to report a breakout of regulatory assets and 

liabilities where future recovery/refunding from ratepayers is probabable. These 

amounts, however, can be challenged in a section 4 rate case proceeding. The 

proposed revisions will allow the Commission and customers to determine which 

assets and liabilities have been written off or refunded during the reporting period. 

 2. Commenters

36. Dominion argues that the regulatory assets and liability information should 

not be included in the Form 3-Q, but only in the annual report.58 The MPSC 

suggests that the Commission modify its proposal to require pipelines to report the 

asserted basis for recording a regulatory asset or liability, including, but not 

limited to, any regulatory approval to record the item.59

 3. Commission Determination

37. The Commission believes that the footnote citations proposed in the NOPR 

will provide a level of detail sufficient to enable the forms’ users to assess the 

pipeline’s reporting for regulatory assets and liabilities. We believe it is 

unnecessary and burdensome to require the pipeline to report the basis for 

recording the asset or liability together with a citation to any regulatory approval. 

As drafted, the NOPR would require the pipeline to identify any regulatory 

approval to refund an item and to record such refund. We believe this data 

 58 Dominion NOPR Comments at 5-7. 

59 MPSC NOPR Comments at 7. 
Docket No. RM07-9-000 29

provides the forms’ users with the information necessary to determine which 

pipeline assets have been written off or refunded during the relevant reporting 

period. Accordingly, the proposal as outlined in the NOPR is adopted. 

 J. Employee Pensions and Benefits

 1. Financial Forms NOPR

38. The NOPR proposed to amend Instruction 3 to page 122.1 to require filers 

that participate in multi-employer post-retirement benefit plans to disclose the 

amount of cost recognized in the filer’s financial statements for each plan for the 

period presented and the basis for determining the filer’s share of the total plan 

costs. In addition, the NOPR proposed to add a schedule entitled Employee 

Pensions and Benefits, page 352, to both Forms 2 and 2-A, to provide additional 

details about the types and costs of employee benefits. At present, this 

information is not readily available in Forms 2 and 2-A, due in part to the 

pipelines’ participation in multi-employer benefit plans in which they are assigned 

a portion of the total cost, and the flexibility in the way in which information is 

described in a footnote disclosure. The NOPR would permit forms users to assess 

the cost of employee benefits and better compare this information between periods 

and entities. 

 2. Commenters

39. The MPSC requests that the Commission require pipelines to report the 

recommended/required contributions to pension and post-retirement benefits other 

than pensions (PBOP) funds identified by the pipelines’ actuaries and reconcile 
Docket No. RM07-9-000 30

any differences between these recommended contribution amounts and the cost 

recognized on the pipelines’ financial statements.60 Further, MPSC requests that 

pipelines also be required to reconcile any difference between the actuary’s 

recommended contribution and the amounts reported in Account 926.61 

 3. Commission Determination 

40. The Commission believes that the proposed changes are reasonable and 

respond adequately to the request for additional information on pensions and 

benefits. The NOPR’s proposal would require filers to disclose the amount of 

costs for benefit plans and the basis for determining the filer’s share of the total 

cost. We believe this level of detail is sufficient and reject as burdensome 

MPSC’s request that pipelines provide a reconciliation between costs 

recommended by an actuarial and costs adopted. The MPSC’s request for 

reconciliation is the basis of review in a rate case for employer pension and 

PBOPs. Accordingly, the proposed change in the NOPR is adopted. 

 K. Other Issues

 Source of Capital Structure

 1. Financial Forms NOPR

41. The NOPR rejected requests that pipelines be required to provide additional 

detail on capital structure.62 The Industry Coalition’s request for additional capital 

 60 MPSC NOPR Comments at 8. 

61 Id.

62 See NOPR at P 27. 
Docket No. RM07-9-000 31

structure information included the requirement that if the pipeline believes an 

alternative capital structure should be used for rate purposes, the appropriate 

capital structure should be included in a footnote along with an explanation of why 

another capital structure is appropriate.63 The NOPR rejected this request on the 

grounds that it would require the pipeline to speculate on a preferred capital 

structure.64 

 2. Commenters

42. Several commenters, including NGSA, APGA, Calpine, Enbridge, and 

Process Gas Consumers Group (PGC), urge the Commission to reconsider its 

ruling and to require pipelines to identify the specific entity used as the source for 

the capital structure figures reported on page 218a.65 PGC, APGA, NGSA and 

others observe that INGAA’s reply comments in response to the NOI stated that it 

has no objection to identifying the entity whose capital structure is reported on 

page 218a of Form 2.66

 63 See Industry Coalition NOI Comments at 4. 

64 NOPR at P 27. 

65 See APGA NOPR Comments at 3-4; NGSA NOPR Comments at 3; 

Enbridge NOPR Comments at 3-4; Calpine NOPR Comments at 12; PGC NOPR 

Comments at 3-4. 

66 NGSA NOPR Comments at 3; PGC NOPR Comments at 3; APGA 

NOPR Comments at 3-4. See INGAA NOI Reply Comments at 11. 
Docket No. RM07-9-000 32

 3. Commission Determination

43. In light of the comments on this issue, including the recognition that 

INGAA stated that it had no objection to identifying the entity whose capital 

structure is reported on page 218a of the form, the Commission will revise the 

instructions for page 218a of Form 2. The reporting pipeline will be required to 

provide, in a footnote, the name of the entity whose capital structure is reported. 

We reiterate, however, that the pipeline will not be required to identify whether it 

plans to use a different capital structure and an explanation of its appropriateness. 

 Reporting the Source of Return on Equity Figures

 1. Financial Forms NOPR

44. The NOPR rejected proposals to add additional requirements to the current 

return on equity disclosure. At present, page 218a of Form 2 requires that the 

pipeline provide the rate of return granted in the last rate proceeding. If this rate 

of return is not available, the form requires the pipeline to use the average rate of 

return earned during the preceding three years. The NOPR expressed concern that 

adding additional disclosures, including the pipeline’s calculation of the three year 

average rate of return, would be burdensome to the pipelines and could have the 

unintended effect of turning the Form 2 into a “mini” rate case.67

 67 NOPR P 27. 
Docket No. RM07-9-000 33

 2. Commenters

45. APGA, NGSA, and PGC request that the Commission reconsider this 

decision.68 At a minimum, PGC requests that the Commission require pipelines to 

document whether they have elected to use the FERC-approved rate of return on 

equity or a three-year average.69 APGA requests that page 218a of Form 2 be 

amended to include a mandatory disclosure of whether the listed return on equity 

is from the pipeline’s most recent rate proceeding (and if so, to identify such 

proceeding by docket number and reference to any applicable documents and/or 

Commission order), or if not, a description of the calculation used to derive the 

listed rate of return.70 APGA asserts that this approach would provide the public 

with vital information while not encumbering pipelines with any additional 

burden.71 NGSA states that INGAA’s reply comments to the NOI indicated that it 

did not object to providing which option was used for purposes of the rate of 

return, with the caveat that a “black box” settlement figure be viewed as an 

acceptable proxy for the pipeline’s approved rate of return.72 NGSA urges the 

 68 APGA NOPR Comments at 4; NGSA NOPR Comments 4; PGC NOPR 

Comments at 3. 

69 PGC NOPR Comments at 3. 

70 APGA NOPR Comments at 4-5. 

71 Id.

72 NGSA NOPR Comments at 4. See INGAA’s Reply Comments to NOI 

at 12. 
Docket No. RM07-9-000 34

Commission to adopt INGAA’s suggested compromise to document which option 

is reported.73

 3. Commission Determination

46. The Commission agrees that it would be a fair compromise to require that 

pipelines disclose the following information when reporting common equity at line 

(5), column (d), on page 218a: (1) indicate if the rate of return was formally 

approved in a rate case; (2) indicate if the rate of return was a calculated black-box 

settlement approved rate; or (3) if the rate of return was an actual three-year 

average rate of return. This information should provide sufficient clarification for 

the form’s users and will not, we believe, unduly burden the pipeline’s reporting 

requirements. 

Costs and Revenues Associated With Trackers or Special Surcharges

 1. Commenters

47. The New York Public Service Commission (NYPSC) states that it supports 

the Commission’s proposed amendments to Forms 2, 2-A, and 3-Q. NYPSC 

requests, however, that the Commission address its suggestions for additional 

reporting requirements on Form 2, including billing determinants for each rate 

schedule at the beginning and end of the year, as well as any revenues and costs 

associated with trackers or special surcharges.74 

 73 NGSA NOPR Comments at 4. 

74 NYPSC NOPR Comments at 3. 
Docket No. RM07-9-000 35

 2. Commission Determination

48. NYPSC’s comments did not identify the items subject to tracking or special 

surcharges. The Commission does not believe that a specific cost and revenue 

analysis of these revenues is required since, with the exception of some timing 

differences, the transactions generally should be a wash, i.e., the reported revenues 

would include the surcharge recoveries and the pipeline’s operation and 

maintenance expenses would reflect the costs incurred. We do agree that it would 

be beneficial to have a summary of the revenues and expenses for each tracked 

cost and special surcharge. Therefore, the Commission is adding this requirement 

to the final rule. We will require that the pipeline provide this summary in the 

footnotes to the financial statements. We decline to grant NYPSC’s request to 

require the pipeline to include billing determinants for each rate schedule at the 

beginning and end of the year. This information is available on the Index of 

Customers, filed by pipelines on a quarterly basis. 

 L. Elimination of Form 11

 1. Financial Forms NOPR

49. The NOPR sought comments on whether the information in FERC No. 11, 

Natural Gas Pipeline Company Quarterly Statement of Monthly Data (Form 11) is 

relied upon by pipeline customers. The NOPR also asked whether the information 

reported in Form 11 could, alternatively, be incorporated into Form 3-Q. Form 11 

is a quarterly filing made by natural gas companies whose gas transported or 
Docket No. RM07-9-000 36

stored for a fee exceeded 50 million Dth in each of the three previous years.75 In 

comments on the NOI, Williston had suggested that Form 11 be eliminated and 

that the information required in Form 11 be incorporated into Form 3-Q.76 

 2. Commenters

50. Most commenters expressed a need for the information reported in 

Form 11. NGSA, Calpine, the IPPA and TIPRO oppose the elimination of the 

form unless the information reported is added to Forms 2 and 3-Q, with the 

assurance that this alternative would maintain the monthly volume detail currently 

provided in Form 11.77 NGSA stated that the information reported in Form 11 is 

the only source of contract demand and volume information that enables 

customers to properly attribute costs to incremental services and design rates.78 

One commenter, Dominion, asserted that the information reported in Form 11 is 

unnecessary but stated that if the Commission deems that such information needs 

to be reported, Form 11 should be incorporated into Forms 2 and 3-Q.79

 75 See 18 CFR 260.3. 

76 See Williston Basin NOI Comments at 6-7. 

77 NGSA NOPR Comments at 7-8; Calpine NOPR Comments at 11; ITPI 

NOPR Comments at 3-4. 

78 NGSA NOPR Comments at 7-8. 

79 Dominion NOPR Comments at 11-12. 
Docket No. RM07-9-000 37

 3. Commission Determination

51. The comments indicate that Form 11 information is unique and useful for 

performing a reasonable rate assessment. We agree with NGSA and others that 

eliminating Form 11 without incorporating the detail in other forms would remove 

from consideration data that is not available elsewhere. We believe that the most 

efficient way to collect the information now reported in Form 11 is to add a new 

schedule to Forms 2 and 3-Q, entitled “Monthly Quantity & Revenue Data by Rate 

Schedule,” to require the reporting of information now contained in Form 11. An 

additional benefit of this change in reporting is that the data collected in Form 11 

can now be filed using Commission issued software as part of the Form 2 filing 

rather than as a separate submission. Accordingly, FERC Form 11 will be 

terminated on February 29, 2009, the date that pipelines will be required to file a 

revised Form 3-Q. 

M. Miscellaneous Issues

52. The Commission proposed to extend the filing date for the Certified Public 

Accountant Certification Statement until May 18 of the following calendar year 

for natural gas companies.80 The Commission noted that this proposal would 

reduce the filing and administrative burden by allowing more time for the 

company and the certified public accountant to identify and resolve issues that 

 80 See 18 CFR 158.11. 
Docket No. RM07-9-000 38

may arise during the course of the examination.81 No comments were filed on this 

issue and, accordingly, the proposal is adopted as outlined in the NOPR. 

53. The NOPR discussed two questions posed in the NOI: (1) whether 

interstate pipelines should be required to notify the Commission when their total 

sales or transactions fall below the minimum thresholds established in the 

Commission’s regulations such that the pipeline believes that it is no longer 

subject to the filing requirements; and (2) whether the Commission should require 

a showing of good cause before granting an extension of time in which to file the 

reports.82 Calpine supports the concept that a pipeline should advise the 

Commission if it believes it does not meet the threshold requirements for 

reporting.83 The Commission agrees that notification of non-filing status would be 

helpful to the Commission and users of Forms 2 and 2-A. Accordingly, at such 

time as a pipeline now subject to the reporting requirements for either Form 2 or 

2-A has, in three consecutive years, experienced volumes and transactions below 

the threshold levels specified in the Commission’s regulations and believes that it 

is no longer required to file a Form 2 or 2-A, it must notify the Commission of this 

change. The pipeline must file the notification on the date that the form would 

otherwise be due. With respect to the requirement that a pipeline must provide 

 81 NOPR at P 63. 

82 See 18 CFR 260.1 and 260.2. 

83 Calpine NOPR Comments at 11. 
Docket No. RM07-9-000 39

good cause when requesting an extension of time in which to comply with the 

Commission’s reporting regulations, the Commission believes that any request for 

an extension of time must show good cause. Without such a showing, the request 

may not be granted. 

IV. Implementation

54. The NOPR proposed an effective date of January 1, 2008. Accordingly, 

companies subject to the new requirements would file their revised Form 3-Q 

beginning with the first quarter of 2009 and their revised Forms 2 and 2-A in 2009 

for calendar year 2008. Form 11 data will continue to be collected through 2008 

and pipelines will be required to file the form until February 28, 2009, when the 

revised 3-Q filings will commence. While INGAA did not object to the 

Commission’s proposed effective date, it requests that the Commission recognize 

that meeting this deadline may be difficult for some pipeline companies.84 

INGAA states that although pipelines will not be required to file their new annual 

Forms 2 and 2-A reflecting revised data for 2008 until 2009, the changes will 

require modifications to accounting and computer systems that will need to be in 

place on January 1, 2008, to capture data for the full year 2008.85 Enbridge 

requests that the effective date of the final rule be revised to the first day of the 

 84 INGAA NOPR Comments at 2. 

85 Id.
Docket No. RM07-9-000 40

first full calendar quarter that falls at least 90 days after the Commission’s 

issuance of a final rule.86

55. The Commission proposed the January 1, 2008 effective date so that 

pipelines’ revised Form 2 and 2-A filings, reflecting an entire year of data, could 

be filed in 2009. Enbridge’s suggestion that the effective date be changed to a 

mid-year calendar quarter would mean that the new Form 2 data for filing year 

2009 would be incomplete. The proposals contained in the September 20, 2007 

NOPR have not changed substantially in the final rule. The reporting of some 

information, deemed burdensome by pipeline filers, has been modified. Most of 

this data will have been collected by the pipeline during the first quarter of 2008 

and the Commission does not believe that the necessary changes warrant any delay 

in the filings required for 2009. 

V. Regulatory Flexibility Act Certification

56. The Regulatory Flexibility Act of 1080 (RFA)87 generally requires a 

description and analysis of final rules that will have a significant economic impact 

on a substantial number of small entities.88 However, the RFA does not define 

 86 Enbridge NOPR Comments at 10. 

87 5 U.S.C. 601-12. 

88 The RFA definition of “small entity” refers to the definition provided in 

the Small Business Act, which defines a “small business concern” as a business 

that is independently owned and operated and that is not dominant in its field of 

operation. 15 U.S.C. 632. The Small Business Size Standards component of the 

North American Industry Classification System defines a small natural gas 
Docket No. RM07-9-000 41

“significant” or “substantial.” Instead, the RFA leaves it up to an agency to 

determine the effect of its regulations on small entities. Most filing companies 

regulated by the Commission do not fall within the RFA’s definition of small 

entity. 

57. The Commission estimates that there are 74 Major natural gas pipeline 

companies and 44 Non-major companies that will be affected by the final rule.89 

As we stated in the NOPR, the rule will apply to all interstate natural gas 

companies subject to the Commission’s jurisdiction. While we do not foresee that 

the Rule will have a significant impact on a substantial number of small entities 

within the meaning of the Regulatory Flexibility Act, we will consider granting 

waivers in appropriate circumstances. In addition, the elimination of Form 11 

will further reduce the economic impact on most entities. 

58. Accordingly, the Commission certifies that the Rule will not have a 

significant impact on a substantial number of small entities. As a result, no 

regulatory flexibility analysis is required. 

VI. Environmental Statement

59. Commission regulations require that an environmental assessment or an 

environmental impact statement be prepared for a Commission action that 

 

pipeline company as one whose total annual revenues, including its affiliates, are 

$6.5 million or less. 13 CFR 121,201. 

89 These numbers are based on the most recent filings. 
Docket No. RM07-9-000 42

may have a significant effect on the human environment.90 However, in 18 CFR 

380.4(a)(5), we categorically excluded the type of information gathering required 

in this Rule from the requirement to prepare an environmental impact statement. 

Thus, we affirm the finding we made in the NOPR that this final rule does not 

impose any requirements that might have a significant effect on the human 

environment and find that no environmental impact statement concerning this rule 

is required. 

VII. Public Reporting Burden and Information Collection Statement

60. The following collections of information contained in this Final Rule have 

been submitted to the Office of Management and Budget (OMB) for review under 

Section 3507(d) of the Paperwork Reduction Act of 1995.91 The Commission 

identifies the information provided under Parts 158 and 260 of the Commission’s 

regulations. The Commission is revising the reporting requirements for interstate 

natural gas companies as contained in the above financial and operational 

information collections. 

Information Collection Statement 

Title: FERC Form No. 2, “Annual Report for Major natural gas companies;” 

FERC Form No. 2-A, “Annual Report for Nonmajor public utilities and licensees; 

 90 Regulations Implementing National Environmental Policy Act, Order 

No. 486, 52 FR 47897 (Dec. 17, 1987); FERC Stats. & Regs. ¶ 30,783 (Dec. 10, 

1987) (codified at 18 CFR Part 380). 

91 44 U.S.C. 3507(d). 
Docket No. RM07-9-000 43

FERC Form No. 3-Q, “Quarterly financial report of electric utilities, licensees, and 

natural gas companies.” 

FERC Form No. 11, “Natural gas pipeline quarterly statement of monthly data.: 

Action: Final Rule. 

OMB Control Nos.: 1902-0028 (Form 2); 1902-0030 (Form 2-A); 1902-0205 

(Form 3-Q), and 1902-0032 (Form 11). 

Respondents: Business or other for profit. 

Frequency of responses: Quarterly and Annually. 

Necessity of the information: This Final Rule prescribes certain modifications to 

the Commission’s financial reports for interstate natural gas companies, Form 

Nos. 2, 2-A, and 3-Q. The revisions adopted in this Final Rule will increase the 

forms’ usefulness to both the public and the Commission. The Final Rule will 

improve the usefulness, accuracy and transparency of financial information 

submitted to the Commission. Expanding the detail of the financial data assists 

the Commission in carrying out its responsibilities under the NGA to ensure that 

rates are just and reasonable. 

Burden Statement: There are an estimated 44 Nonmajor and 74 Major natural gas 

companies that will be affected by the Final Rule, for a total of 118 affected 

respondents.92 The change in annual public reporting burden per respondent for 

Form 2, Form 2-A, and Form 3-Q for Major and Form 3-Q for Nonmajor natural 

 92 These numbers are based on the most recent filings. 
Docket No. RM07-9-000 44

gas companies is estimated to be 53, 135, 30, and 21 additional hours respectively. 

These estimates translate into 83 additional hours for Major natural gas companies 

annually and 156 additional hours for Nonmajor natural gas companies annually. 

The corresponding annual aggregate increase per form is: 3,922 additional hours 

annually for Form 2; 5,940 additional hours annually for Form 2-A; 2,200 

additional hours annually for Form 3-Q for Major natural gas companies; and 924 

additional hours annually for Form 3-Q for Nonmajor natural gas companies. 

While the Final Rule increases the estimated total annual burden by 13,006 hours, 

the Rule eliminates Form 11 which reduces the total annual reporting burden by an 

estimated 888 hours. If this change is taken into consideration, the annual burden 

increase would be 12,118 hours. One commenter, Dominion, stated that while it 

applauds the Commission for striving to achieve a balance between the benefits 

these revisions will achieve, in assessing pipeline rates, and the imposition of any 

additional burden on the pipeline, it believes the estimated hours may be too low.93 

No other commenters offered burden estimates. Dominion estimates that the 

annual report will require an additional 60 hours (the Commission estimates 

53 hours) and that preparation of information for Form 3-Q would be about 

23 hours per quarter (the Commission estimates seven hours).94 Dominion also 

estimates that additional time will be required in the first year to implement, 

 93 Dominion NOPR Comments at 4. 

94 Id.
Docket No. RM07-9-000 45

including the required computer programming, the changes in reporting 

requirements.95 The Commission agrees that some time will be required to 

implement the changes, however, the Commission has provided the companies 

with the software to prepare the financial reports and we believe Dominion’s 

estimates are excessive. Most of the data required by the Final Rule is information 

that is already collected by the pipeline company. Certain of the schedules added 

to Form 3-Q are schedules that are currently in the annual forms and require only 

that this data be reported on a quarterly basis in addition to the annual reports. 

Further, the Final Rule has modified some requirements that will ease 

considerably the reporting burden, that is, reinstating the $250,000 cost threshold 

for page 357 of Form 2, and instating the same $250,000 threshold for new 

reporting on affiliate transactions on page 358. In addition, the Final Rule 

eliminates Form 11 which was previously filed in hard copy and incorporates that 

information into the annual and quarterly forms, thereby allowing the data to be 

submitted using Commission software. This, too, produces a substantial decrease 

in burden. We believe that the new, or revised, requirements strike a fair balance 

between the benefits these changes will facilitate and the imposition of any 

additional burden on the pipeline. 

Internal Review: The Commission has conducted an internal review of the public 

reporting burden associated with this collection of information and has assured 

 95 Id.
Docket No. RM07-9-000 46

itself, by means of its internal review, that there is specific, objective support for 

this information burden estimate. Moreover, the Commission has reviewed the 

collection of information required by this rule and has determined that the 

collection of information is necessary and conforms to the Commission’s plan, as 

described in this order, for the collection, efficient management, and use of the 

required information.96 

61. Interested persons may obtain information on the reporting requirements by 

contacting: Federal Energy Regulatory Commission, 888 First Street, N.E., 

Washington, D.C. 20426 [Attention: Michael Miller, Office of the Chief 

Information Officer, phone: (202) 502-8415, fax: (202) 273-0873, email: 

Michael.Miller@ferc.gov]. Comments concerning the collection of information 

and the associated burden estimates should be sent to the contact listed above and 

to the Office of Management and Budget, Office of Information and Regulatory 

Affairs, Washington, D.C. 20503 [Attention: Desk Officer for the Federal Energy 

Regulatory Commission, phone (202) 395-7318, fax: (202) 395-7285]. 

VIII. Document Availability

62. In addition to publishing the full text of this document in the Federal

Register, the Commission provides all interested persons an opportunity to view 

and/or print the contents of this document via the Internet through the 

Commission’s Home Page (http://www.ferc.gov) and in the Commission’s Public 

 96 See 44 U.S.C. 804(2). 
Docket No. RM07-9-000 47

Reference Room during normal business hours (8:30 a.m. to 5:00 p.m. Eastern 

time) at 888 First Street, N.E., Washington, D.C. 20426. 

63. From the Commission’s Home Page on the Internet, this document is 

available at the Commission’s document management system, e-Library. The full 

text of this document is available on e-Library in PDF and Microsoft Word format 

for viewing, printing, and/or downloading. To access this document in e-Library, 

type the docket number excluding the last three digits of this document in the 

docket number field. 

63. User assistance is available for e-Library and the Commission’s website 

during normal business hours. For assistance, please contact FERC Online 

Support at 1-866-208-3676 (toll free) or 202-502-6652 (e-mail at FERCOnLineSupport@ferc.gov) or the Public Reference Room at 202-502-8371, TTY 

202-502-8659 (e-mail at public.reference@ferc.gov). 

IX. Effective Date and Congressional Notification

64. This final rule will take effect on January 1, 2008, as proposed in the 

NOPR, with one exception. While the rule eliminates Form 11, it is important that 

the data collected in Form 11 continue to be filed with the Commission. 

Accordingly, pipelines will be required to continue to collect the data and file 

Form 11 for the remainder of 2008. Form 11 will be eliminated effective 

February 28, 2009 when information for the fourth quarter of 2008 is filed. The 

January 1, 2008 effective date will require Form 2 and 2-A filers to collect the 

revised data during 2008 and file a revised annual form in 2009 for the 2008 
Docket No. RM07-9-000 48

reporting year. Form 3-Q filers will submit a revised 3-Q beginning with the first 

quarter of 2009. The information now reported in Form 11 will be incorporated 

into Forms 2 and 3-Q beginning in 2009. 

65. The Commission has determined with the concurrence of the Administrator 

of the Office of Information and Regulatory Affairs of OMB that this final rule is 

not a major rule within the meaning of section 251 of the Small Business 

Regulatory Enforcement Fairness Act of 1996.97 The Commission will submit the 

final rule to both houses of Congress and the General Accounting Office. 

List of Subjects

18 CFR Part 158

 Administrative practice and procedure, Natural gas, Reporting and 

recordkeeping requirements, Uniform System of Accounts. 

18 CFR Part 260

 Natural gas, Reporting and recordkeeping requirements. 

By the Commission. 

( S E A L ) 

 Kimberly D. Bose, 

 Secretary. 

 97 5 U.S.C. 801. 
Docket No. RM07-9-000 49

 In consideration of the foregoing, the Commission amends parts 158 and 

260 of Title 18 of the Code of Federal Regulations, as set forth below: 

PART 158 – ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION 

OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES

1. The authority citation for part 158 continues to read as follows: 

Authority: 15 U.S.C. 717-717w, 3301-3432; 42 U.S.C. 7102-7352. 

2. Section 158.11 is revised to read as follows: 

§ 158.11 Report of certification.

 Each natural gas company not classified as Class C or Class D prior to 

January 1, 1984 must file with the Commission by May 18 of the following 

calendar year, a letter or report of the independent accountant certifying approval, 

covering the subjects and in the format prescribed in the General Instructions of 

the applicable Form No. 2 or Form No. 2-A. The letter or report must also 

identify which, if any, of the examined schedules do not conform to the 

Commission’s requirements and must describe the discrepancies that exist. The 

Commission will not be bound by the certification of compliance made by an 

independent accountant under this paragraph. 

PART 260 – STATEMENTS AND REPORTS (SCHEDULES) 

1. The authority citation for part 260 continues to read as follows: 

Authority: 15 U.S.C. 717-717w, 3301-3432; 42 U.S.C. 7101-7352. 

2. Section 260.3 is removed. 
Docket No. RM07-9-000 50

Note: The following appendices will not be published in the Code of Federal 

Regulations.

Appendix A- Summary Table of Proposed Changes to Schedules for FERC 

Form Nos. 2, 2-A, and 3-Q. 

 

Page 

Numbers Schedule Form 2 Form 2-A 

Form 3-

Q, major 

Form 3-Q, 

non-major 

1 122.1 Notes to Financial Statements rev rev rev rev 

2 217 Rate Treatment new new 

3 218a 

General Description of Construction 

Overhead Procedure (continued) rev rev rev rev 

4 232 Other Regulatory Assets rev rev rev rev 

5 234-235 

Accumulated Deferred Income 

Taxes rev new 

6 262-263 

Taxes Accrued, Prepaid and 

Charged During Year, Distribution of 

Taxes Charged rev new 

7 274-275 

Accumulated Deferred Income 

Taxes-Other Property rev new 

8 276-277 

Accumulated Deferred Income 

Taxes-Other rev new 

9 278 Other Regulatory Liabilities rev rev rev rev 

10 299 

Monthly Quantity & Revenue Data 

by Rate Schedule new new 

11 300-301 Gas Operating Revenues rev rev 

12 308 Other Gas Revenues rev new 

13 313 

Discounted Services and Negotiated 

Services new new 

14 352 Employee Pensions and Benefits new new 

15 354-355 Distribution of Salaries and Wages rev 

16 357 

Charges for Outside Professional 

and Other Consultative Services rev new 

17 358 Transactions with Associated new new 

18 508-509 Compressor Station rev 

19 520 Gas Account – Natural Gas rev rev new new 

20 521 

Shipper Supplied Gas for the 

Current Quarter new new new new 

 

Total 

Changes 20 17 7 6 

 

Total 

New 6 11 3 2 

 KEY: 

 new = new 

 revised = rev 

 existing = ext 
Docket No. RM07-9-000 51

Appendix B- List of Commenters 

 Company Name Abbreviation 

 

1 American Gas Association AGA 

2 American Public Gas Association APGA 

3 Apache Corporation Apache 

4 Boardwalk Pipeline Partners, Gulf Crossing Pipeline Company, 

Gulf South Pipeline Company, and Texas Gas Transmission 

BGGT 

5 Bureau of Economic Analysis BEA 

6 Calpine Corporation Calpine 

7 Dominion Resources Dominion 

8 Enbridge and Enbridge Energy Partners Enbridge 

9 Independent Petroleum Association of America and Texas 

Independent Producers & Royalty Owners Association 

IPTA 

10 Interstate Natural Gas Association of America INGAA 

11 Kansas Corporation Commission KCC 

12 Kinder Morgan Interstate Pipelines Kinder 

Morgan 

13 Michigan Public Service Commission MIPSC 

14 Natural Gas Supply Association NGSA 

15 Public Service Commission of the State of New York NYPSC 

16 Process Gas Consumers Group PGC 

17 Williston Basin Interstate Pipeline Company Williston 

18 Electric Power Supply Association EPSA 

 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 52 

FERC FORM NO. 2 (REVISED) 122.1 

FERC FORM NO. 2-A (REVISED) 

FERC FORM NO. 3-Q MAJOR (REVISED) 

FERC FORM NO. 3-Q NON-MAJOR (REVISED) 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr 

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 items. 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. 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 53

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Non-Traditional Rate Treatment Afforded New Projects 

1. The Commission’s Certificate Policy Statement provides a threshold requirement for existing pipelines proposing new projects is that the pipeline must be prepared to 

financially support the project without relying on subsidization from its existing customers. See Certification of New Interstate Natural Gas Pipeline Facilities, 88 FERC 

P61,227 (1999); order clarifying policy, 90 FERC P61,128 (2000); order clarifying policy, 92 FERC P61,094 (2000) (Policy Statement). In column a, list the name of the 

facility granted non-traditional rate treatment. 

2. In column b, list the CP Docket Number where the Commission authorized the facility. 

3. In column c, indicate the type of rate treatment approved by the Commission (e.g. incremental, at risk) 

4. In column d, list the amount in Account 101, Gas Plant in Service, associated with the facility. 

5. In column e, list the amount in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant, associated with the facility. 

6. In column f, list the amount in Account 190, Accumulated Deferred Income Tax; Account 281, Accumulated Deferred Income Taxes – Accelerated Amortization 

Property; Account 282, Accumulated Deferred Income Taxes – Other Property; Account 283, Accumulated Deferred Income Taxes – Other, associated with the facility. 

7. In column g, report the total amount included in the gas operations expense accounts during the year related to the facility (Account 401, Operation Expense). 

8. In column h, report the total amount included in the gas maintenance expense accounts during the year related to the facility. 

9. In column i, report the amount of depreciation expense accrued on the facility during the year. 

10. In column j, list any other expenses(including taxes) allocated to the facility. 

11. In column k, report the incremental revenues associated with the facility. 

12. Identify the volumes received and used for any incremental project that has a separate fuel rate for that project. 

13. Provide the total amounts for each column. 

Line 

No. 

Name of 

Facility 

(a) 

CP 

Docket 

No. 

(b) 

Type of 

Rate 

Treatment 

(c) 

Gas 

Plant In 

Service 

(d) 

Accumulated 

Depreciation 

(e) 

Accumulated Deferred 

Income 

Taxes 

(f) 

Operating 

Expense 

(g) 

Maintenance Expense 

(h) 

Depreciation 

Expense 

(i) 

Other 

Expenses 

(including 

taxes) 

(j) 

Incremental 

Revenues 

(k) 

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 

Total 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 54

FERC FORM NO. 2 (NEW) Page 217 

FERC FORM NO. 2-A (NEW) 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 55

1. Components of Formula (Derived from actual book balances and actual cost rates): 

FERC FORM NO.2 (REVISED) Page 218a 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

General Description of Construction Overhead Procedure (continued) 

Computation of Allowance for Funds Used During Construction Rates 

1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years. 

2. Identify, in a footnote, the specific entity used as the source for the capital structure figures. 

3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate. 

Line 

No. 

Title 

(a) 

Amount 

(b) 

Capitalization Ration 

(percent) 

(c) 

Cost Rate Percentage 

(d) 

1 S 

2 s 

3 D d 

4 P p 

5 C c 

6 

7 W 

2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C))(1-(S/W))] 

3. Rate for Other Funds [1-(S/W)][p(P/(D+P+C)) + c(C/(D+P+C))] 

4. Weighted Average Rate Actually Used for the Year: 

 a. Rate for Borrowed Funds - 

 b. Rate for Other Funds- 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 56

Name of Respondent This Report Is: 

(1) ⁭ An Original 

(2) ⁭ A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

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 the period of amortization in column (a). 

3. Minor items (5% of the Balance at the End of the 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 a footnote, 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. Description and Purpose 

of Other Regulatory 

Assets 

(a) 

Balance at 

Beginning 

Current 

Quarter/Year 

(b) 

Debits 

(c) 

Written off 

During 

Quarter/Year 

Account 

Charged 

(d) 

Written off During the Period Balance at End 

of Current 

Quarter/Year 

(g) 

 Amount Recovered 

(e) 

Amount deemed 

Unrecoverable 

(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 

34 

35 

36 

37 

38 

Total 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (REVISED) 

FERC FORM NO. 3-Q MAJOR (REVISED) 

FERC FORM NO. 3-Q NON-MAJOR (REVISED) Page 232 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 57

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes (Account 190)

1. Report the information called for below concerning the respondent's accounting for deferred income taxes. 

2. At Other (Specify), include deferrals relating to other income and deductions. 

Line 

No. 

Account Subdivisions

(a) 

Balance at 

Beginning 

of Year 

(b) 

Changes During 

Year 

Amounts Debited 

to Account 410.1 

(c) 

Changes During 

Year 

Amounts Credited 

to Account 411.1 

(d) 

1 Account 190 

2 Electric 

3 Gas 

4 

5 

6 Other (Specify) (Footnote Details) 

7 TOTAL Account 190 (Enter TOTAL of Lines 1 thru 6 

8 Classification of TOTAL 

9 Federal Income Taxes 

10 State Income Taxes 

11 Local Income Taxes 

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 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 234 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 58

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes (Account 190) (continued)

3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income 

taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. 

Line 

No. 

Changes During 

Year 

Amounts Debited 

to Account 410.2 

(e) 

Changes During 

Year 

Amounts Credited 

to Account 411.2 

(f) 

Adjustments 

Debits 

Account No. 

(g) 

Adjustments 

Debits 

Amount 

(h) 

Adjustments 

Credits 

Account No. 

(i) 

Adjustments 

Credits 

Amount 

(j) 

Balance at 

End of Year 

(k) 

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 

46 

47 

48 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 235 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 59 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility department where applicable and account charged) 

1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include 

gasoline other sales taxes which have been charged to the accounts to which taxed materials was charged. If the actual or estimated amounts of such taxes are 

known, show the amounts in a footnote and designate whether estimated or actual amounts. 

2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both 

columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 

3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts other than accrued and prepaid tax accounts.4. List the 

aggregate of each kind of tax in such a manner that the total tax for each State and subdivision can be readily ascertained. 

Line 

No. 

Kind of Tax 

(a) 

Balance at 

Beginning of Year 

Taxes Accrued 

(b) 

Balance at 

Beginning of Year 

Prepaid Taxes 

(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 TOTAL 

 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 262a 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 60

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr 

Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility department where applicable and account charged) 

(Continued) 

5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in 

column (a). 

6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by 

parentheses. 

7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such 

taxes to the taxing authority. 

8. Show in columns (i) thru (p) how tax accounts were distributed. Show both the utility department and the number of account charged. For taxes charged to 

utility plant, show the number of the appropriate balance sheet plant account or sub account. 

9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 

10. Items under $250,000 may be grouped. 

11. Report in column (q) the applicable effective state income tax rate. 

Line 

No. 

Taxes Charged 

During Year 

 

(d) 

Taxes Paid 

During Year 

(e) 

Adjustments 

 

(f) 

Balance at 

End of Year 

Taxes Accrued 

(Account 236) 

(g) 

Balance at 

End of Year 

Prepaid Taxes 

(Included in Account 165) 

(h) 

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 TOTAL 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 262b 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 61

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 263a 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility department where applicable and account charged) 

(Continued) 

1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include 

gasoline other sales taxes which have been charged to the accounts to which taxed materials was charged. If the actual or estimated amounts of such taxes are 

known, show the amounts in a footnote and designate whether estimated or actual amounts. 

2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both 

columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes. 

3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts other than accrued and prepaid tax accounts. 

4. List the aggregate of each kind of tax in such a manner that the total tax for each State and subdivision can be readily be ascertained. 

DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged) 

Line 

No. 

Electric 

(Account 408.1, 409.1) 

(i) 

Gas 

(Account 408.1, 409.1) 

(j) 

Other Utility Department 

(Account 408.1, 409.1) 

(k) 

Other Income and 

Deductions 

(Account 408.2, 409.2) 

(l) 

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 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 62

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility department where applicable and account charged) 

(Continued) 

5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in 

column (a). 

6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by 

parentheses. 

7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such 

taxes to the taxing authority. 

8. Show in columns (i) thru (p) how tax accounts were distributed. Show both the utility department and the number of account charged. For taxes charged to 

utility plant, show the number of the appropriate balance sheet plant account or sub account. 

9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax. 

10. Items under $250,000 may be grouped. 

11. Report in column (q) the applicable effective state income tax rate. 

DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged) 

Line 

No. 

Extraordinary Items 

(Account 409.3) 

(m) 

Other Utility Operating Income 

(Account 408.1 and Account 409.1) 

(n) 

Adjustments to Retained 

Earnings 

(Account 439) 

(o) 

Other 

(p) 

State/Local Income 

Tax Rate 

(q) 

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 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 263b 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 63

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 274 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes-Other Property (Account 282)

1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated 

amortization. 

2. At Other (Specify), include deferrals relating to other income and deductions. 

Line 

No. 

Account Subdivisions

(a) 

Balance at 

Beginning 

of Year 

(b) 

Changes During 

Year 

Amounts Debited 

to Account 410.1 

(c) 

Changes During 

Year 

Amounts Credited 

to Account 411.1 

(d) 

1 Account 282 

2 Electric 

3 Gas 

4 

5 

6 Other (Specify) (Footnote Details) 

7 TOTAL Account 282 (Enter TOTAL of Lines 1 thru 6 

8 Classification of TOTAL 

9 Federal Income Taxes 

10 State Income Taxes 

11 Local Income Taxes 

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 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 64

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes-Other Property (Account 282) (continued)

3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income 

taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. 

Line 

No. 

Changes During 

Year 

Amounts Debited 

to Account 410.2 

(e) 

Changes During 

Year 

Amounts Credited 

to Account 411.2 

(f) 

Adjustments 

Debits 

Account No. 

(g) 

Adjustments 

Debits 

Amount 

(h) 

Adjustments 

Credits 

Account No. 

(i) 

Adjustments 

Credits 

Amount 

(j) 

Balance at 

End of Year 

(k) 

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 

46 

47 

48 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 275 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 65

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 276 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes-Other (Account 283)

1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 

2. At Other (Specify), include deferrals relating to other income and deductions. 

Line 

No. 

Account Subdivisions

(a) 

Balance at 

Beginning 

of Year 

(b) 

Changes During 

Year 

Amounts Debited 

to Account 410.1 

(c) 

Changes During 

Year 

Amounts Credited 

to Account 411.1 

(d) 

1 Account 283 

2 Electric 

3 Gas 

4 

5 

6 Other (Specify) (Footnote Details) 

7 TOTAL Account 283 (Enter TOTAL of Lines 1 thru 6 

8 Classification of TOTAL 

9 Federal Income Taxes 

10 State Income Taxes 

11 Local Income Taxes 

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 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 66

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Accumulated Deferred Income Taxes-Other (Account 283) (continued)

3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income 

taxes that the respondent estimates could be included in the development of jurisdictional recourse rates. 

Line 

No. 

Changes During 

Year 

Amounts Debited 

to Account 410.2 

(e) 

Changes During 

Year 

Amounts Credited 

to Account 411.2 

(f) 

Adjustments 

Debits 

Account No. 

(g) 

Adjustments 

Debits 

Amount 

(h) 

Adjustments 

Credits 

Account No. 

(i) 

Adjustments 

Credits 

Amount 

(j) 

Balance at 

End of Year 

(k) 

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 

46 

47 

48 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 277 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 67

Name of Respondent This Report Is: 

(1) ⁭ An Original 

(2) ⁭ A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

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 accounts). 

2. For regulatory assets being amortized, show the period of amortization in column (a). 

3. Minor items (5% of the Balance at the End of the Year for Account 182.3 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. Description and Purpose 

of Other Regulatory 

Assets 

(a) 

Balance at 

Beginning 

Current 

Quarter/Year 

(b) 

Debits 

(c) 

Written off 

During 

Quarter/Year 

Account 

Charged 

(d) 

Written off During the Period Amount Balance at End 

of Current 

Quarter/Year 

(g) 

 Amount Refunded 

(e) 

Amount deemed 

non-refundable 

(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 

34 

35 

36 

37 

38 

Total 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (REVISED) 

FERC FORM NO. 3-Q MAJOR (REVISED) 

FERC FORM NO. 3-Q NON-MAJOR (REVISED) Page 278 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 68

FERC FORM NO. 2 (NEW) Page 299 

FERC FORM NO. 3-Q MAJOR (NEW) 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of 

Report 

End of Year/Qtr

Monthly Quantity & Revenue Data by Rate Schedule 

Select the appropriate Month from the dropdown menu below. 

 

 

 

1. Each natural gas company whose gas transported or stored for a fee exceeded 50 million Dth in each of the three previous calendar years is 

required to prepare this schedule. 

2. Refer to the form and/or Uniform System of Accounts (USofA) for Natural Gas Companies (18 CFR Part 201). Reference to account 

numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts. 

3. Total Quantities (1000s of Dth) and Revenues (1000s of $). 

4. Report revenues and quantities of gas by rate schedule. Add rows if necessary to report 2.001, 2.002 data for all rate schedules. The rate 

schedule must be identified in the same manner as 4.001, 4.002 identified in other reports to the Commission. 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. Add rows as necessary to report all rate schedules. When rows are added, the additional row numbers should 

follow in sequence, 2.001, 2.002, 2.003, etc. or 4.001, 4.002, 4.003, etc. 

5. Revenues in Column (d) include transition costs from upstream pipelines. Revenue (Other) in Column (f) includes reservation charges 

received by the pipeline plus usage charges, less revenues reflected in Columns (d) and (e). Include in Column (f), revenue for Accounts 

490-495. 

6. Enter footnotes as appropriate. 

7. Select the appropriate month from the dropdown menu above. 

Line 

No. 

(a) 

Item 

(b) 

Quantity 

(c) 

Revenue 

(Transition 

Costs and 

Take-orPay) 

(d) 

Revenue 

(GRI & ACA) 

(e) 

Revenue 

(Other) 

(f) 

Revenue 

(Total) 

(g) 

1 Total Sales 

2 Transportation of Gas for 

Others 

2.001 [Rate Schedule Number] 

2.002 [Rate Schedule Number] 

3 Total Transportation 

4 Storage 

4.001 [Rate Schedule Number] 

4.002 [Rate Schedule Number] 

5 Total Storage 

6 Gathering 

7 Gathering-Firm 

8 Gathering-Interruptible 

9 Additional Revenues 

10 Products Sale and Extraction 

(490-492) 

 

11 Rents (493-494) 

12 Other Gas Revenues (495) 

13 

14 

15 

16 

17 

18 

19 

20 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 69

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

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) 

Revenues for Transition 

Costs and Take-or-Pay 

Amount for 

Current Year 

(b) 

Revenues for Transition 

Costs and Take-or-Pay 

Amount for 

Previous Year 

(c) 

Revenues for 

GRI and ACA 

Amount for 

Current Year 

(d) 

Revenues for 

GRI and ACA 

Amount for 

Previous Year 

(e) 

1 480 Residential Sales 

2 481 Commercial and Industrial Sales 

3 482 Other Sales to Public Authorities 

4 483 Sales for Resale 

5 484Interdepartmental Sales 

6 485 Intracompany Transfers 

7 487 Forfeited Discounts 

8 488 Miscellaneous Service Revenues 

9 489.1 Revenues from Transportation of Gas 

of Others Through Gathering Facilities 

 

10 489.2 Revenues from Transportation of Gas 

of Others Through Transmission Facilities 

11 489.3 Revenues from Transportation of Gas 

of Others Through Distribution Facilities 

12 489.4 Revenues from Storing Gas of Others 

13 490 Sales of Prod. Ext. from Natural Gas 

14 491 Revenues from Natural Gas Proc. by 

Others 

 

15 492 Incidental Gasoline and Oil Sales 

16 493 Rent from Gas Property 

17 494 Interdepartmental Rents 

18 495 Other Gas Revenues 

19 Subtotal: 

20 496 (Less) Provision for Rate Refunds 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

39 

40 

41 

42 

43 

44 TOTAL: 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (REVISED) Page 300 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 70

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Gas Operating Revenues (Continued)

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. 

Line 

No. 

Other Revenues 

Amount for 

Current Year 

(f) 

Other 

Revenues 

Amount for 

Previous Year 

(g) 

Total 

Operating 

Revenues 

Amount for 

Current Year 

(h) 

Total 

Operating 

Revenues 

Amount for 

Previous Year 

(i) 

Dekatherm of 

Natural Gas 

Amount for 

Current Year 

(j) 

Dekatherm of 

Natural Gas 

Amount for 

Previous Year 

(k) 

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 

46 

47 

48 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (REVISED) Page 301 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 71

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Other Gas Revenues (Account 495) 

Report below transactions included in Account 495, Other Gas Revenues. 

Line 

No. 

Description of Transaction 

(a) 

Amount(b) 

1 Commissions on Sale or Distribution of Gas of Others 

2 Compensation for Minor or Incidental Services Provided for Others 

3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale 

4 Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments 

5 Miscellaneous Royalties 

6 Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495. 

7 Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development, and Demonstration Ventures 

8 Gains on Settlements of Imbalance Receivables and Payables 

9 Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out Settlements 

10 Revenues from Shipper Supplied Gas 

11 Other revenues (Specify) 

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 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 308 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 72

Name of Respondent This Report Is: 

(1) ⁭ An Original 

(2) ⁭ A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Discounted Rate Services and Negotiated Rate Services 

1. In column b, report the revenues from discounted rate services. 

2. In column c, report the volumes of discounted rate services. 

3. In column d, report the revenues from negotiated rate services. 

4. In column e, report the volumes of negotiated rate services. 

Line 

No. 

Account 

(a) 

Discounted Rate Services Negotiated Rate Services 

Revenue 

(b) 

Volumes 

(c) 

Revenue 

(d) 

Volumes 

(e) 

1 Account 489.1, Revenues from 

transportation of gas of others through 

gathering facilities. 

 

2 Account 489.2, Revenues from 

transportation of gas of others through 

transmission facilities. 

3 Account 489.4, Revenues from storing gas 

of others. 

4 Account 495, Other gas revenues. 

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 

Total 

FERC FORM NO. 2 (NEW) 

FERC FORM NO. 2-A (NEW) Page 313 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 73

Name of Respondent This Report Is: 

(1) ⁭ An Original 

(2) ⁭ A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Employee Pensions and Benefits (Account 926) 

1. Report below the items contained in Account 926, Employee Pensions and Benefits. 

 

Line No. Expense Amount 

1 Pensions – defined benefit plans 

2 Pensions – other 

3 Post-retirement benefits other than pensions (PBOP) 

4 Post- employment benefit plans 

5 Other (Specify) 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

Total 

FERC FORM NO. 2 (NEW) 

FERC FORM NO. 2-A (NEW) Page 352 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 74

FERC FORM NO. 2 (REVISED) Page 354 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Distribution of Salaries and Wages 

 Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, 

Construction, Plant Removals and Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the 

Respondent by an affiliated company must be assigned to the particular operating function(s) relating to the expenses. 

 In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may 

be used. When reporting detail of other accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc. 

Line 

No. 

Classification 

(a) 

Direct Payroll 

Distribution 

(b) 

Payroll Billed 

by Affiliated 

Companies 

(c) 

Allocation of 

Payroll Charged 

for Clearing 

Accounts 

(d) 

Total 

(e) 

1 Electric 

2 Operation 

3 Production 

4 Transmission 

5 Distribution 

6 Customer Accounts 

7 Customer Service and Informational 

8 Sales 

9 Administrative and General 

10 TOTAL Operation (Total of lines 3 thru 9) 

11 Maintenance 

12 Production 

13 Transmission 

14 Distribution 

15 Administrative and General 

16 TOTAL Maintenance (Total of lines 12 thru 15) 

17 Total Operation and Maintenance 

18 Production (Total of lines 3 and 12) 

19 Transmission (Total of lines 4 and 13) 

20 Distribution (Total of lines 5 and 14) 

21 Customer Accounts (line 6) 

22 Customer Service and Informational (line 7) 

23 Sales (line 8) 

24 Administrative and General (Total of lines 9 and 15) 

25 TOTAL Operation and Maintenance (Total of lines 18 thru 24) 

26 Gas 

27 Operation 

28 Production – Manufactured Gas 

29 Production – Natural Gas(Including Exploration and Development) 

30 Other Gas Supply 

31 Storage, LNG Terminaling and Processing 

32 Transmission 

33 Distribution 

34 Customer Accounts 

35 Customer Service and Informational 

36 Sales 

37 Administration and General 

38 TOTAL Operation (Total of lines 28 thru 37) 

39 Maintenance 

40 Production – Manufactured Gas 

41 Production – Natural Gas(Including Exploration and Development) 

42 Other Gas Supply 

43 Storage, LNG Terminaling and Processing 

44 Transmission 

45 Distribution 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 75

FERC FORM NO. 2 (REVISED) Page 355 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Distribution of Salaries and Wages (continued) 

Line 

No. 

Classification 

(a) 

Direct Payroll 

Distribution 

(b) 

Payroll Billed 

by Affiliated 

Companies 

(c) 

Allocation of 

Payroll Charged 

for Clearing 

Accounts 

(d) 

Total 

(e) 

46 Administrative and General 

47 TOTAL Maintenance (Total of lines 40 thru 46) 

48 Gas (Continued) 

49 Total Operation and Maintenance 

50 Production – Manufactured Gas (Total of lines 28 and 40) 

51 Production – Natural Gas (Including Expl. And Dev.)(ll. 29 and 41) 

52 Other Gas Supply (Total of lines 30 and 42) 

53 Storage, LNG Terminaling and Processing (Total of ll. 31 and 43) 

54 Transmission (Total of lines 32 and 44) 

55 Distribution (Total of lines 33 and 45) 

56 Customer Accounts (Total of line 34) 

57 Customer Service and Informational (Total of line 35) 

58 Sales (Total of line 36) 

59 Administrative and General (Total of lines 37 and 46) 

60 Total Operation and Maintenance (Total of lines 50 thru 59) 

61 Other Utility Departments 

62 Operation and Maintenance 

63 TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62) 

64 Utility Plant 

65 Construction (By Utility Departments) 

66 Electric Plant 

67 Gas Plant 

68 Other 

69 TOTAL Construction (Total of lines 66 thru 68) 

70 Plant Removal (By Utility Departments) 

71 Electric Plant 

72 Gas Plant 

73 Other 

74 TOTAL Plant Removal (Total of lines 71 thru 73) 

75 Other Accounts (Specify) (footnote details) 

76 TOTAL Other Accounts 

77 TOTAL SALARIES AND WAGES 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 76

Charges for Outside Professional and Other Consultative Services

1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other 

professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising, 

labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any 

corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) 

amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, 

Political and Related Activities. 

(a) Name of person or organization rendering services. 

(b) Total charges for the year. 

2. Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less. 

3. Total under a description “Total”, the total of all of the aforementioned services. 

4. Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported 

on Page 358, according to the instructions for that schedule. 

Line 

No. 

Description 

(a)

Amount 

(in dollars) 

(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 

41 

42 

43 

44 

45 

FERC FORM NO. 2 (REVISED) 

FERC FORM NO. 2-A (NEW) Page 357 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 77

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Transactions with Associated (Affiliated) Companies 

1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than 

$250,000. 

 2. Sum under a description “Other”, all of the aforementioned goods and services amounting to $250,000 or less. 

3. Total under a description “Total”, the total of all of the aforementioned goods and services. 

4. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation. 

Line 

No. 

Description of the Good or Service 

(a) 

Name of Associated/Affiliated Company 

(b) 

Account(s) 

Charged or 

Credited 

(c) 

Amount 

Charged or 

Credited 

(d) 

1 Goods or Services Provided by Affiliated Company 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 Goods or Services Provided for Affiliated Company 

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 

FERC FORM NO. 2 (NEW) 

FERC FORM NO. 2-A (NEW) Page 358 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 78

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Compressor Stations 

1. Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground 

storage compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations.

2. For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of 

stations grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondent's title, and 

percent of ownership if jointly owned. 

 

Line 

No. 

Name of Station and Location

 

(a) 

Number of 

Units at 

Station

 

(b) 

Certificated 

Horsepower for 

Each Station

 

(c) 

Plant Cost

 

(d) 

Expenses(except 

depreciation and taxes) 

Fuel 

 (e) 

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 

Total 

FERC FORM NO. 2 (REVISED) Page 508 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 79

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Compressor Stations 

Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account, or 

what disposition of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation 

during the year and show in a footnote each unit's size and the date the unit was placed in operation. 

3. For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other 

fuel or power. 

Line 

No. 

Expenses(except 

depreciation and 

taxes) 

Power 

(f) 

Expenses(except 

depreciation and 

taxes) 

Other 

(g) 

Gas for Compressor 

Fuel in Dth 

(h) 

Electricity for 

Compressor Station in 

kWh 

(i) 

Operational Data 

Total Compressor 

Hours of Operation 

During Year 

(j) 

Operational Data 

Number of 

Compressors 

Operated at Time of 

Station Peak 

(k) 

Date of 

Station Peak 

(l) 

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 

Total 

FERC FORM NO. 2 (REVISED) Page 509 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 80

FERC FORM NO. 2 (REVISED) Page 520 

FERC FORM NO. 2-A (REVISED) 

FERC FORM NO. 3-Q MAJOR (NEW) 

FERC FORM NO. 3-Q NON-MAJOR (NEW) 

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

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 year to date Dth as reported in the schedules indicated for the items of receipts and deliveries. 

4. Enter in column (d) the respective quarter’s Dth as reported in the schedules indicated for the items of receipts and deliveries. 

5. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed. 

6. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. 

7. 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. 

8. Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate. 

9. 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. 

10. 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 information as necessary to the footnotes. 

11. Report on pages 520 A and B (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the 

accounting recognition given to such disposition and the specific account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the 

accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the specific account(s) charged or credited. Also, 

indicate in a footnote the basis for valuing the gas. 

 

Line 

No. 

Item 

(a) 

Ref. Page No. of 

 (FERC Form Nos. 2/2-A)

(b) 

Total 

Amount of Dth 

Year to Date 

(c) 

Current Three Months 

Ended Amount of Dth 

Quarterly Only 

 (d) 

1 Name of System: 

2 GAS RECEIVED 

3 Gas Purchases (Accounts 800-805) 

4 Gas of Others Received for Gathering (Account 489.1) 303 

5 Gas of Others Received for Transmission (Account 489.2) 305 

6 Gas of Others Received for Distribution (Account 489.3) 301 

7 Gas of Others Received for Contract Storage (Account 489.4) 307 

8 Exchange Gas Received from Others (Account 806) 328 

9 Gas Received as Imbalances (Account 806) 328 

10 Receipts of Respondent’s Gas Transported by Others (Account 858) 332 

11 Other Gas Withdrawn from Storage (Explain) 

12 Gas Received from Shippers as Compressor Station Fuel 

13 Gas Received from Shippers as Lost and Unaccounted for 

14 Other Receipts (Specify) (footnote details) 

15 Total Receipts (Total of lines 3 thru 14) 

16 GAS DELIVERED 

17 Gas Sales (Accounts 480-484) 

18 Deliveries of Gas Gathered for Others (Account 489.1) 303 

19 Deliveries of Gas Transported for Others (Account 489.2) 305 

20 Deliveries of Gas Distributed for Others (Account 489.3) 301 

21 Deliveries of Contract Storage Gas (Account 489.4) 307 

22 Exchange Gas Delivered to Others (Account 806) 328 

23 Gas Delivered as Imbalances (Account 806) 328 

24 Deliveries of Gas to Others for Transportation (Account 858) 332 

25 Other Gas Delivered to Storage (Explain) 

26 Gas Used for Compressor Station Fuel 509 

27 Other Deliveries (Specify)(footnote details) 

28 Total Deliveries (Total of lines 17 thru 27) 

29 GAS UNACCOUNTED FOR 

30 Production System Losses 

31 Gathering System Losses 

32 Transmission System Losses 

33 Distribution System Losses 

34 Storage System Losses 

35 Other Losses (Specify) (footnote details) 

36 Total Unaccounted For (Total of lines 30 thru 35) 

37 Total Deliveries & Unaccounted For (Total of lines 28 and 36) 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 81

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Shipper Supplied Gas For The Current Quarter 

1. On lines 1 through 4 report only the dekatherms of gas provided by shippers under tariff terms and conditions for transportation service and the use of that gas for 

compressor fuel, other operational purposes and lost and unaccounted for. 

2. On line 6 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas. 

3. On lines 10 through 17 report the dekatherms, the dollar amount and the account(s) credited for the dispositions of gas listed in column (a). 

4. On lines 19 through 27 report the dekatherms, the dollar amount and the account(s) debited for the sources of gas reported in column (a). 

 First Month of Current Quarter 

Line 

No. 

 

(a) 

Dths 

(b) 

Amount 

(c) 

Account(s) 

Debited 

(d) 

Account(s) 

Credited 

(e) 

1 Shipper Supplied Gas (Lines 12 and 13 page 520) 

2 Less gas used in compressors 

3 Less gas used for other operational purposes (footnote) 

4 Less gas lost and unaccounted for 

5 

6 Net excess or (deficiency) 

7 

8 

9 Disposition of excess gas: 

10 Gas sold to others 

11 Gas used to meet imbalances 

12 Gas added to system gas 

13 Gas returned to shippers 

14 Other (list) 

15 

16 

17 Total disposition of excess gas 

18 

19 Gas acquired to meet deficiency: 

20 System gas 

21 Purchased gas 

22 Other (list) 

23 

24 

25 

26 

27 Total acquired to meet deficiency 

 

FERC FORM NO. 2 (NEW) Page 521a 

FERC FORM NO. 2-A (NEW) 

FERC FORM NO. 3-Q MAJOR (NEW) 

FERC FORM NO. 3-Q NON-MAJOR (NEW) 
Docket No. RM07-9-000 Appendix C Revised Schedules for FERC Forms 2, 2-A, and 3-Q 82

Name of Respondent This Report is: 

(1) ⁫ An Original 

(2)  A Resubmission 

Date of Report 

(Mo, Da, Yr) 

 / / 

Year/Period of Report 

End of Year/Qtr

Shipper Supplied Gas For The Current Quarter 

1. On lines 1 through 4 report only the dekatherms of gas provided by shippers under tariff terms and conditions for transportation service and the use of that gas for 

compressor fuel, other operational purposes and lost and unaccounted for. 

2. On line 6 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas. 

3. On lines 10 through 17 report the dekatherms, the dollar amount and the account(s) credited for the dispositions of gas listed in column (a). 

4. On lines 19 through 27 report the dekatherms, the dollar amount and the account(s)t debited for the sources of gas reported in column (a). 

 Second Month of Current Quarter Third Month of Current Quarter 

Line 

No. 

Dths 

(b) 

Amount 

(c) 

Account(s) 

Debited 

(d) 

Account 

Credited 

(e) 

Dths 

(b) 

 

Amount 

(c) 

Account(s) 

Debited 

(d) 

Account 

Credited 

(e) 

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 

FERC FORM NO. 2 (NEW) Page 521b 

FERC FORM NO. 2-A (NEW) 

FERC FORM NO. 3-Q MAJOR (NEW) 

FERC FORM NO. 3-Q NON-MAJOR (NEW)