FEDERAL ENERGY REGULATORY COMMISSION

Office of the Secretary

Implementation Guide for Electronic Filing of 

Parts 35, 154, 284, 300, and 341 Tariff Filings

Version: August 17November 14, 2016

Form Approved

OMB Control Nos. 1902-0089 (Oil program) (Expires 9/30/201611/30/2016)

1902-0096 (Electric program) (Expires 8/31/2019)

1902-0154 (Gas program) (Expires 12/31/2018)

1902-0155 (Certified Rate Filings) (Expires 2/28/2019)

1902-0086 (NGPA 311 program) (Expires 9/30/201611/30/2016)
Implementation Guide for Electronic Tariff Filing 1

Version: November 14, 2016

Implementation Guide for Electronic Tariff Filing

Executive Summary

This implementation guide is for use by entities required to submit tariffs, rate 

schedules, and service agreements together with supporting documentation to the 

Federal Energy Regulatory Commission (FERC) pursuant to Title 18 Code of Federal 

Regulations Parts 35, 154, 284, 300, 341 or other Parts as required by FERC. Filings 

which historically were submitted in hard copy should be submitted electronically 

according to the guidelines contained herein. To accomplish this, the components of 

the previous filings will need to be separated into various pieces of identifying 

information as defined by the data elements contained herein. These data elements 

and their accompanying data, are hierarchically organized by the XML schema and 

when compiled constitute an XML filing package for an electronic Tariff Filing. The XML 

filing package is then uploaded through a web portal. The following is a guide 

describing the various processes/mechanisms, data tables, code values/reference 

tables, and technical specifications used in the submission of such Tariff Filings.

Table of Contents:

GENERAL INFORMATION........................................................................................................ 2

I. Purpose:................................................................................................................................. 2

II. Who Must File: .................................................................................................................... 2

III. What To Submit:................................................................................................................ 2

IV. When To Submit: .............................................................................................................. 3

V. Where To Submit:.............................................................................................................. 3

Data Element Overview:........................................................................................................... 4

Details of Individual Data Elements:..................................................................................... 4

Filing Data Table Data Elements: ....................................................................................... 4

Attachment Data Table Data Elements:............................................................................ 6

Tariff Record Content Data Table Data Elements:......................................................... 8

DATA DICTONARY................................................................................................................... 14

Filing Data............................................................................................................................... 15

Attachment Data ................................................................................................................... 18

Tariff Record Content Data ................................................................................................ 20

Code Values Dictionaries and FERC Reference Tables................................................ 24

FERC Reference Tables Provided in Downloadable Files............................................ 25

Electronic Delivery Specifications ...................................................................................... 32

XML Schema Version 1 ....................................................................................................... 35

Appendix .................................................................................................................................... 37

Instruction Manual for Electronic Filing of Part 154 Rate Filings............................ 37
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GENERAL INFORMATION

I. Purpose:

Companies and entities are required to submit tariffs, rate schedules, and service agreements 

together with supporting documentation to the Federal Energy Regulatory Commission (FERC) 

pursuant to Title 18 Code of Federal Regulations Parts 35, 154, 284, 300, 341 or other Parts as 

required by FERC. Filings which historically were submitted in hard copy should be submitted 

electronically according to the guidelines contained herein.

II. Who Must File:

The companies or entities covered are those that submit tariffs, rates, or contracts with the 

Commission pursuant to the Natural Gas Act (NGA), the Natural Gas Policy Act of 1978 

(NGPA), the Federal Power Act (FPA), the Interstate Commerce Act (ICA), the Flood Control 

Act, the Bonneville Power Act, the Northwest Power Planning Act, and other relevant statutes. 

Included among the companies or entities covered by the requirements are: Regional 

Transmission Organizations (RTOs) and independent system operators (ISOs); power 

authorities and federal power marketing administrations which file rates, contracts, or tariffs at 

the Commission; intrastate natural gas pipelines that file rates and operating conditions 

pursuant to the NGPA; interstate natural gas pipelines subject to the NGA which serve only an 

industrial customer; and companies or entities that may make voluntary tariff filings, such as 

reciprocity filings pursuant to Order No. 888.

III. What To Submit:

Under the standards and guidelines described below, tariff filings and related supporting 

material made by covered filing entities must be made in conformance with the XML schema. 

The schema essentially is a method by which the filing entities can communicate information to 

the Commission. The schema proscribes the metadata elements and the textual information 

that must be included in the filing package. The data elements included in XML filing package 

are required to properly identify the nature of the tariff filing, organize the tariff database, and 

maintain the proper relationship of tariff provisions in relation to other provisions. The XML filing 

package must be zipped before filing with the Commission. The XML schema will be 

maintained on the Commission website along with the required codes, descriptions, and other 

requirements. The Secretary of the Commission, under Order No. 703, has delegated authority 

to make modifications to them if necessary.1

 

Documents submitted as part of the XML filing package must conform with the Secretary of the 

Commission’s instructions pertaining to allowable electronic file and document formats, the filing 

of complex documents, whether paper copes are required, and procedural guidelines for 

submissions via the Internet.2

 

 1 18 CFR 375.302(z) (2010).

2 Id.
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Special permission is required if a filing entity wants to covert an electronic tariff on file with the 

Commission from a sheet or section based approach to an entire document approach.

IV. When To Submit: 

The tariff filing should be filed with the Commission at the time the filing entity proposes a 

change in service or rate, or as required by Commission regulation or order.

V. Where To Submit: 

Submit this report to: 

Office of the Secretary 

Federal Energy Regulatory Commission 

Washington, DC 20426 

Interested persons may obtain information on the reporting requirements by contacting the 

following: Federal Energy Regulatory Commission, 888 First Street, N.E., Washington, D.C. 

20426, [Attention: Information Clearance Officer, Office of the Executive Director, email: 

dataclearance@ferc.gov, phone: (202) 502-8663, fax: (202) 273-0873] Please send comments 

concerning the collections of information and the associated burden estimate(s), to the contact 

listed above and to the Office of Information and Regulatory Affairs, Office of Management and 

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

Commission, phone (202) 395-7345, fax: (202) 395-7285]. Due to security concerns, 

comments should be sent electronically to the following e-mail address: 

oira_submission@omb.eop.gov. Please reference the OMB control numbers identified above in 

your submission.

You shall not be penalized for failure to respond to this collection of information unless the 

collection of information displays a valid OMB control number.
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Data Element Overview:

The data elements are the individual pieces of information or data that make up the Tariff Filing. 

Each will have a defined format, may be required, conditional or optional and may have 

restricted values. A data element may contain text or an electronic file (e.g., a .PDF file) as 

more fully explained in this implementation guide. An explanation of the individual data 

elements is provided in the data table portion of this implementation guide. In such tables, for 

each data element, the following information is provided:

• Business Name

• Element Name (this is the corresponding technical (metadata) name used in the XML 

schema)

• Definition of Data Element

• Field Format (length)

• Valid Values

• Usage / Responsibility and Conditions

Details of Individual Data Elements:

The following are the individual data elements provided in the same order as they appear in the 

Data Tables:

Note: For additional information on each data element, e.g., formatting requirements see the 

definitions and other requirements as set forth in the data tables.

Filing Data Table Data Elements:

Schema Version:

This is the version of the XML schema used to create the specific Tariff Filing. The 

Schema Version and the actual schema will be published on the FERC website located 

at www.ferc.gov. Any changes to the schema will be made through a FERC notice or 

order. 

Company Identifier:

A FERC-designated company identifier code used to define an entity registered with 

FERC to make Tariff Filings. To acquire a company identifier code, a company should 

apply at FERC’s Online Company Registration application, located at www.ferc.gov. 

Tariff Identifier:

A unique identifier for a Tariff Submitter’s database as it pertains to the database being 

modified by a Tariff Filing. A Tariff Submitter may have more than one active database. 

A database may contain one or more tariffs, rate schedules, or service agreements. A 

Tariff Identifier is supplied by the Tariff Submitter. Once a Tariff Identifier in a Tariff 
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Filing has been accepted for filing by the Office of the Secretary (OSEC), it cannot be 

changed. A Tariff Identifier cannot be reused if cancelled. 

Tariff Title:

The name of the database assigned by the Tariff Submitter. The name of the database 

may not be changed. It is suggested that the Tariff Submitter’s name not be included in 

the Tariff Title, as the Tariff Submitter’s name is captured by the Company Identifier. 

Filing Identifier:

A unique number identifying the subject Tariff Filing. The Tariff Submitter assigns the 

value. Filing Identifiers do not have to be assigned sequentially from one filing to the 

next. If a Tariff Filing is rejected by OSEC prior to being docketed, the Filing Identifier 

may be reused. 

Filing Title/Description:

The title given to the filing by the Tariff Submitter. Additional instructions may be 

published on the FERC website or via FERC notice or order. This data element will be 

used in eLibrary as part of the description of the Tariff Filing. The description may be 

edited by the OSEC before or after posting in eLibrary.

Type of Filing Code:

A numeric code that identifies the Type of Filing being made as defined by FERC 

regulation. Only one Type of Filing can be submitted in a single Tariff Filing. The Type 

of Filing Code will dictate the data requirements for the subject filing. A list of allowable 

codes will be published on the FERC website located at www.ferc.gov, with changes 

communicated via a FERC notice or order. FERC will provide this information in CSV 

(comma separated value) and PDF formats which will be updated as regulations are 

modified. The Commission will use the Type of Filing Code together with the Tariff 

Record Proposed Effective Date to establish whether a filing is statutory and the 

applicable statutory timelines.

Associated Filing Identifier:

Identifies the previous filing, if any, to which the subject filing pertains. The value 

provided is the Filing Identifier for the previous filing. When Associated Filing data is 

required, only one Associated Filing number can be provided.

Validation e-mail:

An e-mail address provided by the Tariff Submitter for notification of the results of the 

technical validations from the eTariff verification process. The Validation e-mail address 

does not have to be eRegistered with FERC.

Payment Confirmation Code:

For certain Type of Filings, the regulations require that a fee be paid along with the Tariff 

Filing. The payment of such fee is made at www.pay.gov through the FERC Online’s 

eFiling page. The Payment Confirmation Code will be the Accession Number provided 

on FERC Online’s pay.gov confirmation screen when. a successful payment is made. 

It is suggested that the Tariff Submitter be familiar with the FERC Online’s www.pay.gov

procedures or pre-pay a set of fees prior to making the Tariff Filing with FERC to avoid 

last minute delays that may prevent a timely filing.

Suspension Motion:
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As of January 2008, this data element is only applicable to certain Part 154 filings made 

by interstate natural gas pipelines. It is not applicable to the electric or oil industries. 

This data element indicates whether or not the Tariff Records should automatically go 

into effect at the end of the applicable suspension period. If the value provided is no 

(“N”), the status of the Tariff Record will remain “Suspended” until such time as the Tariff 

Submitter files an appropriate motion filing. If the value provided is yes (“Y”), FERC’s 

eTariff maintenance will automatically change the status from “Suspended” to “Effective” 

at the end of the suspension period with no further action required of the Tariff 

Submitter.

Attachment Data Table Data Elements:

Attachment Reference Code:

The data code identifies the type of attachment based on the Type of Filing Code. A list 

of allowable codes will be published on the FERC website located at www.ferc.gov, with 

changes communicated via a FERC notice or order. FERC will provide this information 

in CSV and PDF formats which will be updated as regulations are modified. This data 

element must be completed for each required attachment, regardless of whether a 

waiver is requested for the subject attachment. Other attachments should use the 

Attachment Reference Code provided for “Other”.

Attachment Description:

This is the description of the individual attachment. For attachments that are pre-defined 

by FERC's regulations, the description should be the FERC pre-defined description. For 

attachments that are added by the Tariff Submitter that are “Other”, the description can 

be any value desired. The Attachment Description is not required if a waiver has been 

requested for the subject attachment. The Attachment Descriptions provided will be 

displayed in eLibrary. Additional instructions regarding this data element may be 

published on the FERC website or via FERC notice or order.

Attachment Waiver Requested:

This data element indicates whether or not a waiver is requested. A FERC table 

providing rules for attachments is located at www.ferc.gov. This table indicates whether 

an attachment for a given Type of Filing Code can be waived. If an attachment is 

provided, the field is filled with no (“N”). If a waiver for the attachment is allowed, and 

the Tariff Submitter wants to request a waiver, the field is filled with a yes (“Y”). If “Y” is 

chosen, there is no need to attach the corresponding attachment. The Waiver Request 

code is solely for the purpose of passing the OSEC’s electronic filing validation checks. 

The actual request for waiver of the FERC’s regulations and supporting documentation 

must be provided in the transmittal letter. 
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Attachment Document File Name:

This is the actual file name for the identified attachment provided by the Tariff Submitter. 

The file name is the name of the individual electronic document, including the extension. 

The name is chosen by the Tariff Submitter, unless otherwise provided in FERC 

instructions. The OSEC’s file name extension rules will be enforced. The Attachment 

Document File Name will appear in eLibrary. The Attachment Document File Name is 

not required if a waiver has been requested for the subject attachment. 

Attachment Document:

This is the content of the actual attached document in a base64 bit encoded binary file. 

This binary file is in the native format of the saved file generated from the word 

processing software, or other FERC approved software format(s), in which the 

attachment was written. Base64 bit encoding is an additional step that must be applied 

to the binary file, using encoding software, enabling the file to be inserted into the XML. 

The Attachment Document is not required if a waiver has been requested for the subject 

attachment. 

All Tariff Filing attachments must meet the same rules and requirements applicable to 

any document filed with FERC through its eFiling portal. Instructions with regard to the 

electronic format and content of electronic documents will be published on the FERC 

website located at www.ferc.gov or via FERC notice or order. However, the eTariff 

verification process does not enforce these rules, which are subject to other FERC 

processes. 

A clean copy of the proposed tariff, rate schedule, or service agreement for posting in 

eLibrary is required for all Tariff Filings. The guidelines for this document are as follows: 

Guidelines for the attachment that represents the clean copy of the proposed 

tariff, rate schedule, or service agreement, or portion thereof, for posting in 

eLibrary:

1. The electronic version of the clean copy of the proposed tariff, rate schedule, 

or service agreement, or portion thereof, must conform with the OSEC’s 

guidelines for electronically filed text documents, located at www.ferc.gov. 

2. No information is required in the header or footer of the clean tariff, rate 

schedule, or service agreement, or portion thereof, to be posted in eLibrary. 

At its discretion, a Tariff Submitter may include information in the header or 

footer.

3. When using Whole Document Format and the Record Binary Data is 

submitted in PDF, a title page should be included containing the following 

information:

a. Tariff Submitter

b. FERC Tariff Program name. The current programs are:

i. FERC FPA Electric Tariff

ii. FERC PA Electric Tariff

iii. FERC NGA Gas Tariff

iv. FERC NGPA Gas Tariff

v. FERC ICA Oil Tariff

c. Tariff Title
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d. Tariff Record Proposed Effective Date

e. Tariff Record Title

f. Option Code

g. Other information as the FERC may require by notice or order

4. The attachment that is the clean copy for posting in eLibrary must be identical 

with that provided in the Record Binary Data with the exception of the text in 

the header or footer information. 

Attachment Content Type Code:

This is the numeric code representing the software format of the specific attachment. A 

list of allowable codes will be published on the FERC website located at www.ferc.gov 

with changes communicated via a FERC notice or order. FERC will provide this 

information in CSV and PDF formats which will be updated as necessary. The 

Attachment Content Type Code is not required if a waiver has been requested for the 

subject attachment. 

Attachment Security Level:

This code is used to indicate the level of security for the specific attachment. For 

example, the code indicates whether the attachment is Public, Privileged, or if Critical 

Energy Infrastructure Information (CEII) classification is being requested. Certain 

attachments are required to be Public; however, those attachments may be submitted in 

redacted form along with an un-redacted copy of the attachment. Additional instructions 

may be published on the FERC website located at www.ferc.gov or via FERC notice or

order. The Attachment Security Level is not required if a waiver has been requested for 

the subject attachment. Documents provided with a public (redacted) and non-public 

levels of security should use the same Attachment Reference Code for each attachment. 

Tariff Record Content Data Table Data Elements:

Tariff Record Identifier:

This data element is a numeric value assigned by the Tariff Submitter to uniquely identify 

each Tariff Record. This identifier will not change with each revision within a given Tariff 

Record. The Tariff Record Identifier does not have to be sequential. 

Option Code:

This data element permits a Tariff Submitter to propose alternate sets of Tariff Records 

(Option Sets) in a single Tariff Filing, with a request that FERC determine which Option 

Set to accept (i.e., place into effect). For each set of Tariff Records, the Tariff Submitter 

proposed options must start with “A” and increment sequentially through the alphabet, 

i.e., the Tariff Record can not have an option designated as “A” and another option 

designated as “C” without having an option of “B”. If no alternative Options Sets are 

being proposed, the value for this data element would be an “A”. Each Option Set must 

contain all Tariff Records for the relevant Tariff Filing even if some of the Tariff Records 

are identical across the Option Sets. For Tariff Filings with multiple Option Sets, the 

Tariff Submitter should make Option “A” its primary proposal. If the Type of Filing Code 

provides for a statutory period and the Commission does not formally act, Option “A” will 

be deemed Accepted and all other Options deemed Rejected. If FERC accepts tariff 

text from various Option Sets, it will require a compliance filing.
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Tariff Record Title:

The Tariff Record Title is chosen by the Tariff Submitter for the individual Tariff Record. 

The Tariff Record Title may be changed in a subsequent Tariff Filing. If the Whole 

Document Format is used, the Tariff Record Title of the tariff, rate schedule, or service 

agreement should reflect the existing FERC naming conventions e.g., FERC Electric 

Tariff Volume Number 1, Rate Schedule X-5, Service Agreement No. 4 Under Tariff 

Volume No. 3.

Record Content Description:

This is a textual description of the Tariff Record. When the database is assembled, this 

field may be used to generate the database Table of Contents. The Record Content 

Description may be changed in a subsequent Tariff Filing. 

Record Version Number:

This is a representation of the version (designation) of the Tariff Record, in the format of 

x.y.z, where “x” represents revision number for the given Tariff Record, “y” delineates 

that it is a substitute for a previously filed Tariff Record, and “z” indicates that it is a 

“squeeze” Tariff Record. A "squeeze" Tariff Record occurs when a Tariff Record needs 

to be made effective on a date which occurs between the effective dates of two Tariff 

Records with the same Tariff Record Identifier already on file with FERC. Commonly, 

this occurs when a Tariff Record is suspended and subsequent Tariff Records need to 

be made effective prior to when the suspended Tariff Record becomes effective. The 

Tariff Submitter may choose to use only “x” for all revised, substitute, and squeezed 

Tariff Records. In that case, the “y” and “z” should be zero. 

This information is not used to determine actual status of a Tariff Record. This field will 

not be checked by the eTariff verification process. FERC will not use it in any automated 

fashion. This field is provided for ease of business and FERC referencing and will only 

be used for display.

Guidelines for the Record Version Number:

1. Each version of a Tariff Record must have a unique Record Version 

Number.

2. The “x”, “y” and “z” components:

• are integers 

• begin with 0.0.0

• increment separately by one

3. Record Version Numbers are not required for the following Type of Filings 

and Tariff Record changes:

• Withdrawal

• Motions to place Tariff Records into effect or delay effectiveness

Record Narrative Name:

This is an optional data element that provides the Tariff Submitter the ability to include 

an additional narrative description of the Tariff Record. As of January 2008, FERC has 

not determined how this information will be utilized.

Tariff Record Collation Value:

This is a value provided by the Tariff Submitter that determines the order in which the 

Tariff Records are compiled. In other words, it will provide the appropriate sequencing of 

the Tariff Records. For each Tariff Record:
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• Use a unique Tariff Record Collation Value, and 

• It is recommended that in the preparation of a new database, a sufficient gap 

(e.g., increments of 1,000) be provided between the collation values to allow for 

future insertion of new Tariff Records. 

A Tariff Record Collation Value may be modified as part of another Tariff Filing.

Example: 

Tariff Record Collation Value

Common Service Provisions 2000

Definitions 3000

Table of Contents 1000

The Tariff Records would be assembled in the following order:

Table of Contents

Common Service Provisions

Definitions

Tariff Record Parent Identifier:

The Tariff Record Parent Identifier provides the hierarchical structure to identify the 

higher-level part of the database to which the subject Tariff Record belongs. 

When a database is first organized, thought should be given to how the electronic Table 

of Contents will appear. A Tariff Record that has no parent has a Tariff Record Parent 

Identifier of “0”, i.e., top level record. If the value provided is not “0”, it must be a valid 

Tariff Record Identifier of another Tariff Record. It is suggested by FERC that no more 

than 7 levels under a top level record be used. 

A Tariff Record Parent Identifier may be modified as part of another Tariff Filing.

Tariff Record Proposed Effective Date:

This indicates the date the given Tariff Record is proposed to go into effect. It is used to 

determine which version of a Tariff Record change is effective in accordance with 

applicable law, regulations and business practices. The data in this field is subject to 

FERC review and disposition, which will impact the status of a Tariff Record for any 

given period of time. The Commission will use the Type of Filing Code together with the 

Tariff Record Proposed Effective Date to establish whether a filing is statutory and the 

applicable statutory timelines.

If the effective date is not known at the time of the filing, such as the effective date is 

contingent on FERC approval, the closing of a plant sale, etc., the date of 12/31/9998

must be used. Use of this option may have regulatory consequences depending on the 

FERC Tariff Program.

Changing a Tariff Record Proposed Effective Date requires a Tariff Filing. 

Record Effective Priority Order:
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A positive integer assigned by the Tariff Submitter that indicates the order of multiple 

changes for a given Tariff Record (i.e., the same Tariff Record Identifier) proposed to go 

into effect on the same date. The Tariff Record with the highest Record Effective Priority 

Order will supersede any other Tariff Records with the same Tariff Record Identifier also 

proposed to be effective for that date. The value must be unique across Tariff Records 

with the same Tariff Record Identifier and Tariff Record Proposed Effective Date. It is 

recommended that the default Record Effective Priority Order value be set relatively 

high, e.g., 500, thereby allowing subsequent Tariff Filings with Record Effective Priority 

Orders either before or after the initial Record Effective Priority Order. 

Record Content Type Code:

This is the numeric code representing the software format of the specific Record Binary 

Data. A list of allowable codes will be published on the FERC website located at 

www.ferc.gov with changes communicated via a FERC notice or order. FERC will 

provide this information in CSV and PDF formats which will be updated as necessary. 

Record Binary Data:

This is the content of the Tariff Record in a Base64 bit encoded binary file. This binary 

file is in the native format of the saved file generated from the word processing software, 

or other FERC approved software format(s), in which the Tariff Record content was 

written. Base64 bit encoding is an additional step that must be applied to the binary file, 

using encoding software, enabling the file to be inserted into the XML. 

All Record Binary Data must meet the same rules and requirements applicable to any 

document filed with FERC through its eFiling website. Instructions with regard to the 

electronic format and content of electronic documents will be published on the FERC 

website located at www.ferc.gov or via FERC notice or order. However, the eTariff 

verification process does not enforce these rules, which are subject to other FERC 

processes. 

Record Plain Text:

This is the plain text version of the content of the Record Binary Data. Formatting and 

other binary values are stripped from this content. This field will be used for searching 

and indexing.

Record Change Type:

This data element indicates the type of change / revision / maintenance action being 

requested for the Tariff Record, e.g., new, change, cancel, etc. Some Type of Filings 

are restricted to the choice of Record Change Types. 

Business descriptions of the Record Change Types are as follows:

NEW: To create a new Tariff Record Identifier. 

CHANGE: To change an existing Tariff Record. Modifications to a Tariff Record 

that has been cancelled may be made if the Tariff Record Proposed 

Effective Date is prior to the cancellation date. 

CANCEL: Used to cancel a Tariff Record Identifier. Once cancelled, the Tariff 

Record Identifier cannot be changed with a filing that contains a Tariff 

Record Proposed Effective Date that is after the accepted date of 
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cancellation. Cancellation of a Tariff Record Identifier that is a Tariff 

Record Parent Identifier will automatically cancel all related child Tariff 

Record Identifiers. 

Cancellation of a Tariff Record Identifier should not be confused with 

canceling a Tariff Identifier, which requires the submission of a 

cancellation Type of Filing. 

WITHDRAW: Used to withdraw a pending or suspended Tariff Record. The 

withdrawal of a “NEW” Tariff Record Parent Identifier will automatically 

cancel all “NEW” children. Withdrawal of “CHANGE” Tariff Records 

requires identification of each changed Tariff Record to be withdrawn. 

Filings to withdraw Tariff Records that are no longer pending or 

suspended will result in a verification error and OSEC rejection. 

Depending on the program, withdrawal’s effectiveness may be reflected 

automatically by FERC’s eTariff database maintenance. At a minimum, 

the Tariff Submitter needs to provide the following data elements:

Tariff Record Identifier

Option Code

Record Change Type

Associated Filing Identifier

Associated Record Identifier

Associated Option Code

PRO FORMA: Used to submit a Tariff Record proposal without invoking statutory 

processing timelines. The Tariff Submitter should include a Tariff 

Record Proposed Effective Date, which is used for database 

maintenance. Pro Forma Tariff Records cannot be converted to 

effective Tariff Records by FERC, and should be resubmitted as actual 

Tariff Records. 

Associated Filing Identifier:

Used to provide the Tariff Filing Identifier associated with a previously filed Tariff Record 

that the subject Tariff Record replaces. This field is only populated when the Associated 

Filing Identifier data element (in the Filing Data Table) is populated. This data element is 

used in conjunction with the Associated Record Identifier and the Associated Option 

Code (below). This is not applicable to all Type of Filings. 

An Associated Filing Identifier for the subject Tariff Record does not have to be the same 

as the Associated Filing at the filing level used in this Tariff Filing. 

Amendment and Compliance Type of Filings permit multiple Associated Filing Identifiers, 

however only one Associated Filing Identifier may be provided for each Tariff Record.

Associated Record Identifier:

This field is used in conjunction with the Associated Filing Identifier and the Associated 

Option Code to provide the Tariff Record Identifier of the Tariff Record which the subject 

Tariff Record replaces. It should refer to a Tariff Record Identifier in a previous filing, and 

this value should be that record's Tariff Record Identifier.
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Associated Option Code:

This field is used in conjunction with the Associated Filing Identifier and the Associated 

Record Identifier. The value should be the correct Option Code for the Associated 

Record Identifier.
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DATA DICTONARY

Introduction

The following three Data Tables make up the Data Dictionary for electronic Tariff Filings. Conceptually, the purpose of each table is:

• Filing Data - describes the overall filing.

• Attachment Data - supporting documents required by specific Type of Filing Code or additional documents supplied by the Tariff Submitter.

• Tariff Record Content Data - the actual “text” or “content” of the tariff, rate schedule, or service agreement along with its associated 

metadata.

The data elements contained in the three data tables are presented in the order in which they appear in the XML schema.
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Filing Data

This data defines the Tariff Filing and this data will be provided with each Tariff Filing.

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Schema Version schema_version The version of the XML schema used to 

create the specific Tariff Filing.

Numeric (10) Any number 

between 1 and 

2,147,483,648

Required.

Company Identifier company_id A FERC-designated Company Identifier 

code used to identify an entity required to 

submit Tariff Filings to FERC pursuant to 

Title 18 Code of Federal Regulations Parts 

35, 154, 284, 300, 341 or other Parts as 

required by FERC.

Alphanumeric (10) Free form text Required. 

Assigned by FERC and provided in the Tariff 

Filing by the Tariff Submitter.

Tariff Identifier tariff_id A unique identifier for the Tariff Submitter’s 

database assigned by the Tariff Submitter 

as it pertains to the database being 

modified by the Tariff Filing. This can be 

any value in the allowable range of 

numbers, but it must be unique for each 

Tariff Submitter’s database. A Tariff 

Submitter may have more than one active 

database.

Numeric (10) Any number 

between 1 and 

2,147,483,648

Required. 

Assigned and provided by the Tariff Submitter.

The Tariff Identifier of the database cannot

change.

Tariff Title tariff_title The name of the database assigned by the 

Tariff Submitter. 

Alphanumeric 

(100) 

Free form text. Required only when creating a new database. 

After the initial submission, the Tariff Identifier is 

used, and this data element may be left blank.

Assigned and provided by the Tariff Submitter. 

The Tariff Title of the database cannot change.

Filing Identifier filing_id A unique identifier for the subject Tariff 

Filing for the Tariff Submitter. 

Numeric (10) Any number 

between 1 and 

2,147,483,648

Required. 

Assigned and provided by the Tariff Submitter. 

This can be any value in the valid range of 

numbers, but it must be unique across all Tariff 

Filings for a specific Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 16

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Filing Title / 

Description

filing_title The title given to the Tariff Filing by the 

Tariff Submitter.

Alphanumeric (80) Free form text. Required.

Assigned and provided by the Tariff Submitter.

This will not be used in FERC’s eTariff system 

and will be used in eLibrary.

Type of Filing Code filing_type A code that identifies the specific FERC 

defined type of Tariff Filing as set forth in 

Title 18 Code of Federal Regulations Parts 

35, 154, 284, 300, 341 or other Parts as 

required by the Commission (e.g., initial, 

compliance, surcharge, etc.). The Type of 

Filing will dictate the data requirements for 

the subject filing

Numeric (10) See list of 

codes posted @ 

www.ferc.gov

Required. 

Associated Filing 

Identifier

associated_filing_id The Filing Identifier for the previous Tariff 

Filing to which the subject filing pertains 

(i.e., associated). 

Numeric (10) Any number 

between 1 and 

2,147,483,648

Conditional. 

Assigned and provided by the Tariff Submitter. 

This is not applicable to all Type of Filings. 

Where it is used, it must refer to a previous Tariff 

Filing, and the value should be that previous 

Tariff Filing's "filing_id" value.

An example might be the subject Tariff Filing is a 

compliance (or withdrawal) filing and the 

previous, applicable Tariff Filing to which it 

pertains must be identified in this field. 

Validation e-mail validation_email The e-mail address provided by the Tariff 

Submitter for notification of whether the 

Tariff Filing meets the technical 

requirements such that it can be passed 

on to the OSEC for further processing.

Alphanumeric 

(100)

Free form text Required.

Payment 

Confirmation Code

pay_confirm_code The Accession Number for the associated 

fee that has been previously submitted via

FERC Online’s www.pay.gov, as 

applicable.

Alphanumeric (15) FERC 

Accession 

Number in 

nnnnnnnn-nnnn 

format

Conditional based on the Type of Filing. 

Required if payment is required by the 

regulations.

Provided by the Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 17

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Suspension Motion suspend_motion An indication of whether or not the Tariff 

Records should automatically go into effect 

at the end of the applicable suspension 

period.

Character (1) "Y" or "N" Conditional based off of Type of Filing. 

Provided by the Tariff Submitter. 
Implementation Guide for Electronic Tariff Filing 18

Version: November 14, 2016

Attachment Data

This defines data for each supporting / attached document that is either (1) being provided with the Tariff Filing or (2) for which a waiver is 

requested.

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Attachment 

Reference Code

att_ref_code The FERC assigned reference code for 

each attachment type. 

Numeric (10) See list of 

codes posted @ 

www.ferc.gov

Required. 

Provided by the Tariff Submitter. 

If the attachment pertains to a specific document 

defined for the Type of Filing, the appropriate 

document reference code must be used. 

Note: The code may be different for each Type 

of Filing.

Attachment 

Description

att_desc The title given to the attachment submitted 

by the Tariff Submitter.

Alphanumeric (80) Free form text. Required. 

For attachments that are pre-defined by FERC's 

regulations, the description will be the FERC predefined description. For other attachments that 

are added by the Tariff Submitter, the description 

can be any value desired. These descriptions will 

be displayed in eLibrary as assigned and 

provided by the Tariff Submitter.

Attachment Waiver 

Requested

att_waiver_request An indication of whether or not the Tariff 

Submitter is requesting a waiver for 

submission of the attachment specified as 

required by the Attachment Reference 

Code.

Character (1) "Y" - waiver is 

requested

"N" or " " -

waiver not 

requested

Conditional on the Type of Filing – required for 

those attachments that are required by 

regulations. 

Assigned and provided by the Tariff Submitter. 

For each document that is requested to be 

waived, the Attachment Reference Code (above) 

is provided, and a value of "Y" is entered here. If 

an actual document is being provided, this value 

should be "N" or “ “. 

Attachment 

Document

att_binary_data This is the actual document content. Binary (50 MB) Binary Base64 

bit encoded file 

content

Conditional on the Type of Filings. Required if 

Attachment Document is required by regulation 

and waiver of such is not requested in the field 

“Attachment Waiver Requested.” 

Provided by the Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 19

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Attachment 

Document File 

Name

att_filename The complete file name, including the 

extension, assigned by the Tariff Submitter

of the Attachment Document being 

attached. 

Alphanumeric (60) Free form text.

Must not 

include ? / * \ " ' 

> or <.

If the Attachment Waiver Requested is "Y", 

Attachment Document File Name is not required. 

Assigned and provided by the Tariff Submitter if 

not otherwise pre-defined by FERC's regulations 

or instructions.

This file name will be used to identify the 

document and the extension will be used for 

retrieval purposes. 

Valid file names cannot include special 

characters such as: ? / * \ " ' > <

Attachment 

Content Type 

Code

att_content_type_c

ode

The numeric code representing the 

software format of the specific Attachment 

Document.

Numeric (10) See list of 

codes posted @ 

www.ferc.gov 

Conditional, required when the Attachment 

Document is provided. 

Attachment 

Security Level

att_security_level The level of security requested for the 

specific attached document corresponding 

to the applicable Attachment Document.

Character (1) "P" - Public

"M" - Privileged

"X" - Critical 

Energy 

Infrastructure 

Information

See list of 

codes posted @

www.ferc.gov 

Conditional based on Type of Filing. Required 

when the Attachment Document is provided. 

Certain Attachment Documents are required to 

be Public.

Assigned and provided by the Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 20

Version: November 14, 2016

Tariff Record Content Data

This provides the data for each Tariff Record.

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Tariff Record 

Identifier

record_id An identifier for the Tariff Record within a 

given database that will not change as a 

result of revisions to the content of the 

Tariff Record (with same or different 

effective dates). No two different Tariff 

Records in the same database may have 

the same Tariff Record Identifier.

Numeric (10) Any number 

between 1 and 

2,147,483,648

Required. 

Assigned by the Tariff Submitter. 

Each Tariff Record in the database has an 

associated Tariff Record Identifier number that 

does not change with each revision within a given 

database. 

The Tariff Record Identifier is not used for 

collation and does not have to be assigned 

sequentially.

Option Code option_code An identifier that designates the alternative 

Tariff Record option being submitted. An 

identifier that designates the primary Tariff 

Record as “A” and designates all 

alternative Tariff Record options being 

submitted, if any, sequentially in alphabetic 

order. 

Character (1) "A" thru "Z" 

allowed.

Required. 

Provided by the Tariff Submitter.

Default (no more than one option is provided) is 

“A”. 

Tariff Record Title record_title The name of the Tariff Record contents. Alphanumeric (60) Free form text. Required, if Tariff Record is a first-level Parent or 

in a Whole Document Format. 

Optional in other cases. 

Assigned by the Tariff Submitter. 

This field may be used in a database generated 

Table of Contents.

Record Content 

Description

record_content_de

sc

Textual description of the Tariff Record. Alphanumeric (25) Free form text. Required. 

Assigned by the Tariff Submitter. 

This field may be used in a database generated 

Table of Contents.
Implementation Guide for Electronic Tariff Filing 21

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Record Version 

Number

record_version_nu

m

A representation of the version 

(designation) of the Tariff Record.

Alphanumeric (10) x.y.z

x = revision 

number

y = substitute 

number

z = “squeezed” 

number

Conditional based on Type of Filing. 

This information is not used to determine actual 

status of a Tariff Record. It is not used in any 

automated fashion other than display (possibly in 

the table of contents). This data is provided for 

ease of business and FERC referencing only.

Record Narrative 

Name

record_narrative_n

ame

An additional narrative description of the 

Tariff Record.

Alphanumeric 

(254)

Free form text Optional.

Tariff Record 

Collation Value

collation_value A value that will determine the sort order in 

which the Tariff Records are merged.

Numeric (25) Any number 

between 1 and 

2,147,483,648

Required.

Assigned by the Tariff Submitter. 

Tariff Record 

Parent Identifier

record_parent_id Provides the hierarchical structure to 

identify the higher-level part of the 

database to which this Tariff Record 

belongs. 

Numeric (10) Any number 

between 0 and 

2,147,483,648 

Required. 

Assigned by the Tariff Submitter. If the Tariff 

Submitter chooses not to use the functionality of 

this field, they must still populate the field with “0”. 

Otherwise, the value must be a valid Tariff 

Record Identifier. 

Tariff Record 

Proposed Effective 

Date

proposed_effective

_date

The proposed effective date for the 

specified Tariff Record.

Date (10) YYYY-MM-DD Required. 

Assigned by the Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 22

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Record Effective 

Priority Order

priority_order A positive integer that directs which of 

multiple changes of a given Tariff Record 

(the same Tariff Record Identifier) 

proposed to go into effect on the same 

day, will take precedence, i.e., the Tariff 

Record with the highest numeric value will 

supersede any other Tariff Records with 

the same Record Identifier also proposed 

to be effective for that day.

Numeric (10) Any number 

between 1 and 

2,147,483,648

Required. 

Assigned by the Tariff Submitter. 

Default value should allow for priority values 

below and above the Tariff Record of a specific 

Tariff Record Proposed Effective Date initial 

value (for example: 500). The value must be 

unique for a specific Tariff Record for a specific 

Tariff Record Proposed Effective Date.

When the current database is assembled for a 

particular effective date and there are multiple 

Tariff Records with the same Record Identifier 

and the same effective date, the approved Tariff 

Record for that effective date with the highest 

Record Effective Priority Order number will be the

effective Tariff Record.

Record Content 

Type Code

record_content_typ

e_code

The version of the software used to create 

the specific Tariff Record.

Numeric (10) See list of 

codes posted @ 

www.ferc.gov

Conditional based on Type of Filing and/or 

structure of database. 

Provided by the Tariff Submitter. 

Record Binary Data record_binary_data The actual Tariff Record content. Binary (10 MB) Binary Base64 

bit encoded file 

content

Conditional based on Type of Filing and/or 

structure of database. 

Provided by the Tariff Submitter.

Record Plain Text record_plain_text The plain text version of the content of the 

Record Binary Data. Formatting and other 

binary values are stripped from this 

content. 

Alphanumeric (10 

MB) 

Free form text Conditional based on Type of Filing and/or 

structure of database. 

Provided by the Tariff Submitter.

Record Change 

Type

record_change_typ

e

A description of the type of change being 

requested. 

Alphanumeric (15) See Code 

Values 

Dictionary

Required.

Assigned by the Tariff Submitter. Used to identify 

the appropriate Tariff Record maintenance action. 

Some Type of Filings restrict the choice of 

Record Change Types. 
Implementation Guide for Electronic Tariff Filing 23

Version: November 14, 2016

Business Name

(1)

Element Name

(2)

Definition of Data Element

(3)

Field Format

(length)

(4)

Valid Values

(5)

Usage 

Responsibility

Conditions 

(6)

Associated Filing 

Identifier

associated_filing_id The Tariff Filing Identifier associated with a 

previously filed Tariff Record which the 

subject Tariff Record replaces. 

Note: This is used in conjunction with the 

Associated Record Identifier and the 

Associated Option Code (below).

Numeric (10) Number 

between 1 and

2,147,483,648 

used by the 

Tariff Submitter 

in a previous 

Tariff Filing

Conditional. 

Assigned by the Tariff Submitter.

This is not applicable to all Type of Filings. 

Where the Type of Filings permits or requires its 

use, it must refer to a previous Tariff Filing, and 

the value should be that previous Tariff Filing's 

Filing Identifier. 

Associated Record 

Identifier

associated_record_

id 

This is used to associate the specific 

content with a previously filed Tariff 

Record. For example, withdrawal Tariff 

Filings must identify the content being 

requested to be withdrawn.

Note: This is used in conjunction with the 

Associated Filing Identifier (above) 

and the Associated Option Code 

(below).

Numeric (10) Number 

between 1 and

2,147,483,648 

used by the 

Tariff Submitter 

for the targeted 

Tariff Record 

Identifier

Conditional. 

Assigned by the Tariff Submitter.

This is not applicable to all Type of Filings. 

Where it is used, it must refer to a Tariff Record 

Identifier in the associated filing.

Associated Option 

Code

associated_option_

code

An identifier that designates the alternative 

associated record option of a previously 

filed Tariff Record. 

Note: This is used in conjunction with the 

Associated Filing Identifier and the 

Associated Record Identifier (above).

Character (1) "A" thru "Z" 

used by the 

Tariff Submitter 

for the targeted 

Tariff Record 

Identifier

Conditional. 

Assigned by the Tariff Submitter.

Where it is used, the value should be the 

applicable Option Code value for the Associated 

Record Identifier.
Implementation Guide for Electronic Tariff Filing 24

Version: November 14, 2016

Code Values Dictionaries and FERC Reference Tables

Certain data elements need to be populated with standardized responses (code values). Some 

of these data elements lend themselves to simple code value tables as provided below. For 

others, FERC will provide reference tables in a downloadable CSV file. After the following data 

element code values tables is an extensive explanation of the FERC reference tables. 

Data Element: Attachment Waiver Requested

Code Value Code Value Description

N No, a waiver of the attachment is not being requested.

Y Yes, a waiver of the attachment is being requested.

Data Element: Option Code

Code Value Code Value Description

A Default for the primary Tariff Record.

B, C, through Z Subsequent codes used for alternatives and must be provided in alphabetical 

order.

Data Element: Record Change Type - (code values is case sensitive)

Code Value Code Value Description

CANCEL Used to cancel a Tariff Record Identifier.

CHANGE Used to change an existing Tariff Record. 

NEW Used to create a new Tariff Record Identifier.

PRO FORMA Used to submit a Tariff Record proposal without invoking statutory processing 

timelines.

WITHDRAW Used to withdraw a pending or suspended Tariff Record. 

Data Element: Suspension Motion

Code Value Code Value Description

N No, the filing should not become effective without a separate filing to request 

such.

Y Yes, the Tariff Record(s) should go into effect at the end of the suspension 

period. 
Implementation Guide for Electronic Tariff Filing 25

Version: November 14, 2016

FERC Reference Tables Provided in Downloadable Files

FERC will provide reference tables in downloadable files for the remaining data elements which 

have standardized code values, as well as to provide information to assist in the development of 

a Tariff Submitter’s document management system and the creation of a Tariff Filing. The 

downloadable files will contain the appropriate codes to be used to populate the identified XML 

data elements (schema) and/or contain data that can be used to assist in error processing, 

provide FERC validation information and/or FERC business rules used to process the Tariff 

Filing. 

This section is composed of three parts: 

(1) A list of the FERC File Downloads and their contents; 

(2) The Format of the FERC File Download Files; and 

(3) A description of the data elements contained in the FERC File Downloads

(1) List of FERC File Downloads

The following is a list of the downloadable files that FERC will post on its website, located at 

www.ferc.gov. The files listed will be available in CSV and may be provided in PDF formats. 

• Type of Filing (filing_type) – code values and rules of use

• Attachment Reference Code (att_ref_code) – code values and rules of use

• Attachment Content Type Code (att_content_type_code) – code values

• Attachment Security Level (att_security_level) – code values

• Record Content Type Code (record_content_type_code) – code values

• Validation error codes provided by FERC. 

(2) Format of the FERC File Downloads

The downloadable files posted on the FERC website will be formatted in CSV. The first row of 

the file will be the title of each of the columns and will determine the order in which the 

corresponding data is to appear in all subsequent rows. The following are the CSV file format 

specifications:

• Rows are separated by a carriage return/line feed (CRLF).

• Fields are separated by commas.

• When a field contains a comma, the field will be enclosed by double-quotes.

• When numeric data contains decimal precision, the decimal point will be included 

within the field.

• When a field contains no data, the empty field will contain two delimiters next to 

each other. Note that there will be no blank spaces between the delimiters.
Implementation Guide for Electronic Tariff Filing 26

Version: November 14, 2016

(3) Description of the Data Elements contained in the FERC File Downloads

FERC’s Tariff Filing requirements are the function of many statutory, regulatory and business 

processes. A Tariff Filing must satisfy many rules simply to be considered a filing acceptable for 

processing by the FERC. How FERC maintains the contents of Tariff Filings is a function of 

these statutory, regulatory and business rules, plus its own findings with regard to the merits of 

the Tariff Submitter’s proposal(s). FERC has created software for internal purposes of 

automating the Tariff Filing review process and much of the eTariff maintenance process. It is 

in the interest of the FERC that Tariff Submitters create electronic Tariff Filings that are 

compatible with FERC’s automated Tariff Filing and eTariff maintenance processes. For that 

reason, FERC provides the public information on additional data elements that it uses as part of 

its processes. This information may be used by Tariff Submitter’s document management 

system to add functionality to the processes and to improve accuracy of the Tariff Filings. 

FERC will not review or certify any Tariff Submitter’s document management system. 

Following is a description of each of the downloadable files and the data contained in such files 

(both eTariff XML data elements and non-eTariff data elements used by FERC). The names of 

the columns that will be contained in the downloadable files are reflected below and are either 

shown in bold text (XML schema data elements) or in italics (non-XML schema data elements). 

• Type of Filing (filing_type) - This file contains seventeen columns: 

1. filing_type – The values are used to populate the filing_type XML data element for the 

subject Tariff Filing. The statutes, regulations and business rules provide for many 

different filing types. Every Type of Filing has a unique code that is randomly 

generated by FERC. It is used to direct the software to a set of data elements that 

describe that filing type.

2. description – Description of the filing_type. In this column FERC will provide its 

description for each Type of Filing Code. 

3. prog_code: The “program code” refers to the different FERC Tariff Programs. As of 

January 2008, FERC has divided the various Type of Filings into five programs which 

are reflected by the six values below. FERC will allow the Tariff Submitter to determine 

which Type of Filing Codes are relevant based on its FERC Tariff Programs. Within 

the five programs are dozens of different Type of Filings. The values in this column are 

defined below:

E = Federal Power Act Electric (Traditional Cost of Service and Market Based 

Rates) Public Utilities

F = Power Administrations

G = NGA Gas Pipelines

K = NGPA 311 Gas Pipelines

M = Federal Power Act Electric (Market Based Rate) Public Utilities

O= Oil Pipelines

FERC assigns one of the above program codes to a Tariff Submitter at the time the 

Tariff Submitter registers with FERC as part of the company registration process. The 

Tariff Submitter can only make Tariff Filings with one of the Type of Filing Codes that 

are under the same program code as the Tariff Submitter.
Implementation Guide for Electronic Tariff Filing 27

Version: November 14, 2016

Note: The program code of “M” is a subset of the “E” program code unique for 

FPA Tariff Submitters that only sell power at Market Based Rates. Tariff 

Submitters with “E” and “M” program codes will need to change their 

program code through the FERC company registration process if it 

requires access to Type of Filing Codes not available in its program. 

4. new_type – This column will indicate either yes (Y) or no (N). This reflects a type of 

Baseline category Type of Filing that requires both the creation of a new Company 

Identifier and a new Tariff Identifier. Such filings follow the business process rules of 

Normal/Statutory type of filing category. A more detailed explanation of the broad 

category of Baseline is provided below.

5. refiled_type – This column will indicate either yes (Y) or no (N). This reflects a type of 

Baseline category Type of Filing wherein the Tariff Submitter already has a pre-existing 

database or collection of paper tariffs, rate schedules, or service agreements and is 

requesting a new Tariff Identifier. Such filings follow the business process rules of 

Compliance type of filing category. A more detailed explanation of the broad category 

of Baseline is provided below.

6. compliance_type – This column will indicate either yes (Y) or no (N). This reflects a 

Type of Filing more fully explained below for the broad category of Compliance type.

7. amendment_type – This column will indicate either yes (Y) or no (N). This reflects a 

Type of Filing more fully explained below for the broad category of Amendment type.

8. motion_type – This column will indicate either yes (Y) or no (N). This reflects a Type of 

Filing more fully explained below for the broad category of Motion type.

9. withdraw_type – This column will indicate either yes (Y) or no (N). This reflects a Type 

of Filing more fully explained below for the broad category of Withdraw type.

10.report_type – This column will indicate either yes (Y) or no (N). This reflects a Type of 

Filing more fully explained below for the broad category of Report type.

11.cancellation_type – This column will indicate either yes (Y) or no (N). This reflects a 

Type of Filing more fully explained below for the broad category of Cancellation type.

12.suspend_motion_response – This column will indicate either yes (Y) or no (N). FERC 

may suspend certain Type of Filings. For some programs, the Tariff Submitter is 

required to inform FERC whether or not it is submitting a motion to place suspended 

Tariff Records into effect at the end of the suspension period. The download file will 

indicate the Type of Filings requiring such a data element be populated by the Tariff 

Submitter.

13.status_change_timeout – Many Type of Filings must be acted upon by FERC by a 

certain number of days from the date of the Tariff Filing. This data element shows the 

number of days from the date of the filing before the FERC internal system will 

automatically change the status in the absence of a FERC order.

14.fee_required - This column will indicate either yes (Y) or no (N). If yes (Y), then this 

Type of Filing requires a filing fee be made with the Commission. 
Implementation Guide for Electronic Tariff Filing 28

Version: November 14, 2016

15.active_date – This column will indicate the effective date of the other data elements on 

the row.

16. inactive_date – This column will indicate the retirement date of the other data elements 

on the row. If there is no known retirement date, the date of 12/31/9998 will appear.

17. citation – This column provides the corresponding Citation to FERC regulation. This is 

a text field that provides the reader with additional information as to the source of the 

requirement.

Explanation of Type of Filing Categories:

Different Type of Filings have different business processes as required by statute, 

regulation or business practice. FERC breaks down the dozens of different Type of 

Filings into eight broad categories that have similar business processes. The eight 

broad categories are explained below however, not all of them have individual columns 

in the download file. 

The eight broad categories of Type of Filings are defined by FERC as:

 Baseline - This category is used for a Type of Filing that requires a new Tariff 

Identifier. Every Tariff Submitter establishing a new Tariff Identifier must 

start with a Baseline filing. However, the automated processing is different 

depending on whether the requested action is “New” or “Refiled” as more 

fully explained in the description above for the columns “new_type” and 

“refiled_type”:

• Normal/Statutory - This category is used for a Type of Filing wherein the Tariff 

Submitter is the proponent of the change(s) in a tariff, rate schedule, or 

service agreement. This business process rule will be the most commonly 

used by Tariff Submitters. FERC has rules for some programs, such as 

when a Type of Filing is appropriate relative to various indices, such as the 

status of a Tariff Filing or Tariff Identifier. Statutory, regulatory and 

business rules apply to the status of a proposed change(s) in a tariff, rate 

schedule, or service agreement. Many of these rules are automated to 

change the status conditions in the appropriate circumstances. A Type of 

Filing is a "normal" type if the data in the columns on the download file for 

all category types (motion_type, report_type, amendment_type, etc.) are 

set to "N".

• Compliance - This category is used for a Type of Filing wherein the Tariff 

Submitter proposes to comply with a FERC order. There is no automated 

rule to change the status of the Tariff Filing. These status changes will 

require FERC action. 

• Amendment - This category is used for Type of Filings wherein the Tariff 

Submitter proposes to change a pending Tariff Filing prior to FERC or 

business process rule action on a Normal/Statutory Type of Filing. A Tariff 

Submitter cannot amend a filing that FERC has acted upon either by order 

or by rule of law. Amendment Type of Filings modify the timing of 
Implementation Guide for Electronic Tariff Filing 29

Version: November 14, 2016

automated action on the associated Normal/Statutory or Amendment Type 

of Filing. Amendments can be infinitely associated with each other with the 

same result of modifying the timing of automated action on the associated 

Normal/Statutory Type of Filing and subordinates it to the Amendment Type 

of Filing. 

• Motion - This category of Type of Filing can only be associated with Tariff 

Records whose status condition in the FERC eTariff database is 

“suspended”. The only action that a filing in this category can do is to 

change the Proposed Effective Date of the Tariff Record that is 

“suspended”. Any change in the tariff, rate schedule, or service agreement 

is ignored. If a Tariff Submitter wishes to change both the status of 

suspended Tariff Record and tariff, rate schedule, or service agreement, it 

must file a “Compliance” Type of Filing. 

• Withdraw - This category of Type of Filing can only be associated with Tariff 

Records that are (depending on the program) in the FERC eTariff database 

in a “pending”, “conditional” or “suspended” status condition. Any change in 

the tariff, rate schedule, or service agreement is ignored. This business 

process rule may (depending on the program) automatically withdraw the 

targeted Tariff Record and change the formerly “superseded” Tariff Records 

to “effective.” Therefore, no additional Tariff Filing or Tariff Records are 

required to reinstate the superseded Tariff Record. 

Note: The Withdraw category of Type of Filing should not be confused with 

the Record Change Type of WITHDRAW. The Withdraw category of 

Type of Filing acts upon the associated filing as a whole, whereas the 

WITHDRAW Record Change Type acts upon the associated tariff 

record.

• Report - This category of Type of Filing contains no Tariff Record information. 

It can only be used to supplement the record of the proceeding. Basically, 

the Report Type of Filing is meant to provide Tariff Submitters a means to 

make complex filings with FERC in an established proceeding as an 

alternative to FERC’s eFiling website portal for non-Tariff Filings.

• Cancellation - This category of Type of Filing is used by the Tariff Submitter to 

terminate a Tariff Identifier. Once a Tariff Identifier is cancelled, only 

Compliance Type of Filings with a Proposed Effective Date before the 

effective date of the cancelled Tariff Record may be filed using the 

cancelled Tariff Identifier. 

• Attachment Reference Code (att_ref_code) - This file contains seven columns:

1. filing_type – This column relates the Type of Filing with the available selection of 

attachments.

2. att_ref_code – This column is used to populate the att_ref_code XML data element 

field for each attachment.
Implementation Guide for Electronic Tariff Filing 30

Version: November 14, 2016

3. att_desc – This column is used to populate the att_desc XML data element field for 

each attachment. 

4. citations – This column provides the corresponding Citation to FERC regulation. This 

is simply a text field that provides the reader with additional information as to the 

source of the requirement.

5. is_required – This column will indicate either yes (Y) or no (N). Certain documents are 

required by either regulation or business rule for the Tariff Filing to be considered 

complete enough for the OSEC to accept for filing. For each Type of Filing Code, the 

attachments expected with each filing are identified, and for each attachment the 

coding as to whether the attachment is required by the OSEC as a minimal condition is 

provided.

6. can_waive - This column will indicate either yes (Y) or no (N). Some attachments may 

be required, but FERC may permit the Tariff Submitter to request that the requirement 

be waived. FERC will post whether a required attachment may be waived.

7. req_access_lvl – This column indicates the required security level on a file as indicated 

in the att_security_level download file. A blank indicates no required security level. 

The values are defined below:

P = Public

M = Privileged

X = Critical Energy Infrastructure Information

• Attachment Content Type Code (att_content_type_code) - This file contains five columns:

1. att_content_type_code - The values are used to populate the att_content_type_code 

XML data element for each attachment. 

2. description – The description of the electronic format represented by the code.

3. file_extension – This column contains the electronic format extensions.

4. active_date – This column will indicate the effective date of the other data elements on 

the row.

5. inactive_date – This column will indicate the retirement date of the other data elements 

on the row. If there is no known retirement date, the date of 12/31/9998 will appear.

• Attachment Security Level (att_security_level) - This file contains four columns:

1. att_security_level – The values are used to populate the att_security_level field for 

each attachment.

2. description - Description of the FERC security level associated with the 

att_security_level. Note that every attached document must have a populated 

att_security_level. FERC will not presume any default document security level.
Implementation Guide for Electronic Tariff Filing 31

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3. active_date – This column will indicate the effective date of the other data elements on 

the row.

4. inactive_date – This column will indicate the retirement date of the other data elements 

on the row. If there is no known retirement date, the date of 12/31/9998 will appear.

• Record Content Type Code (record_content_type_code) - This file contains two columns:

1. record_content_type_code – The values are used to populate the 

record_content_type_code field for each record. 

2. description - Describes the record_content_type_code. 

• Validation Error Codes (validation_error_code.csv) - This file contains two columns: 

1. error_code – The values for the identified error. 

2. description - Describes the error.
Implementation Guide for Electronic Tariff Filing 32

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Electronic Delivery Specifications

• High-level Summary

The following section defines the technical details and processes for computer-tocomputer exchange of an XML file between a Tariff Submitter and FERC for electronicTariff Filings. It also defines eFiling authentication, eTariff portal security, and 

information on error / messages, security and maintenance. It does not provide 

information related to developing a Tariff Submitter’s document management system as 

FERC is not providing a system to manage the Tariff Submitter’s tariffs, rate schedules, 

or service agreements. The Tariff Submitter can either purchase a third party software 

system, or design and develop its own system (manual or automated) to maintain its 

tariffs, rate schedules, or service agreements. The Tariff Submitter will provide an XML 

formatted eTariff filing in accordance with the eTariff standards and other FERC 

requirements.

The Tariff Submitter will not have direct access to the FERC eTariff database to add, 

change or delete records. The Tariff Submitter will only be able to maintain its data in 

the FERC eTariff database via data sent through the eTariff filing process. 

The following process describes the electronic Tariff Filings that must be filed through 

the FERC’s eFiling web page located at www.ferc.gov.

• Format of Upload Data

The eFiling portal for eTariff filing packages assumes the Tariff Submitter has already 

produced an XML file that contains both data tags and embedded data per the business 

specifications provided and has been packaged as a zip file. There are no restrictions 

on the file name other than “normal” file naming conventions (i.e., a file name should 

contain no periods except the period preceding the file extension and no backslashes), 

the total character length must be 64 characters or less, and must have a “.ZIP” 

extension. 

• Login/authentication Requirements 

eRegistration: 

In order to submit a Tariff Filing through the eTariff portal, the User must be 

eRegistered with FERC. The eRegistration process will allow the User to login to 

FERC’s eFiling portal. The instructions on how a User may become eRegistered are 

located at www.ferc.gov. 
Implementation Guide for Electronic Tariff Filing 33

Version: November 14, 2016

eFiling Requirements: 

The FERC’s eFiling Reference Guide located at www.ferc.gov provides a step-bystep set of instructions and expected results for the eFiling process. 

Company Registration Requirements: 

To log into FERC’s eTariff portal, the User will be required to have a Company 

Identifier. This Company Identifier is unique for each company filing tariffs, rate 

schedules, or service agreements with FERC. All Users will enter the same 

Company Identifier for a given company. Instructions on how to obtain a Company

Identifier are located at FERC’s Online Company Registration application, located at 

www.ferc.gov. Note: The eTariff Company Identifier should not be confused with 

the data element Company Identifier contained in the data dictionary.

• Minimum Technical Capabilities of Browser Clients

FERC’s eFiling portal is compatible with most common internet browsers, but is 

optimized for use with Microsoft® Internet Explorer 9. 

• Error Codes and Handling

Error codes that can occur during the upload of the eTariff package on the FERC eFiling 

portal will be provided as described in the eFiling documentation, located at 

www.ferc.gov. 

The e-mail that results from the eTariff verification process will use specific error 

codes/descriptions. The error codes provided within the e-mail can be decoded with the 

FERC-published code table located at www.ferc.gov. This table can be downloaded in 

CSV format and may be available in PDF format.

If the XML file is malformed and cannot be read, to the extent OSEC is able to identify 

the resulting error messages, the error messages will be provided to the Tariff Submitter 

as part of the OSEC Rejection e-mail. The Tariff Submitter is responsible for 

researching the nature of the XML error messages at locations such as www.w3.org

(i.e.: http://validator.w3.org/docs/errors.html).

• Security Specifications

Tariff Submitters are responsible for security of all data contained in their filing that 

resides on their internal systems. The Company Identifier is public information.

Electronic transfer of the ZIP file is via the FERC eFiling portal using secure login (from 

eRegistration) and HTTPS for User interaction, and data transfer using a web browser. 

Refer to FERC eFiling specifications for minimal requirements of browsers using FERC 

web pages located at www.ferc.gov. 
Implementation Guide for Electronic Tariff Filing 34

Version: November 14, 2016

Data security at FERC is the responsibility of FERC.

• Testing Guidelines 

FERC will provide a facility/function that will receive an eTariff XML filing package and 

verify it can be opened and parsed, and, if the appropriate data is provided, it will 

validate data content against production data. This facility will be available for use at 

any time. Information on how to access and use this testing facility is available at 

www.ferc.gov.

• Maintenance 

The eTariff XML schema and associated code definition and downloadable CSV files 

will be maintained on the FERC website. Significant changes to any of these items will 

follow normal FERC notice/comment process. This process will also indicate the 

effective date of the change, and whether there will be a transition period. 

Revisions to the eTariff XML schema code definition files will be posted in downloadable 

XSD and PDF formats located at www.ferc.gov. In the event of a discrepancy between 

the PDF and XSD files, the XSD file shall take precedence.

Revised code definition files will be posted in downloadable CSV file and may be 

available in a PDF file on FERC’s website located at www.ferc.gov.

FERC will not certify or will not support software that Tariff Submitters may develop or 

purchase. Owners of these software packages are responsible for their maintenance 

and ensuring that any required eTariff XML schema and/or code revisions posted by 

FERC are properly recognized by such software.
Implementation Guide for Electronic Tariff Filing 35

Version: November 14, 2016

XML Schema Version 1

Set forth below is Version 1 of the XML Schema that must be used to submit a Tariff 

Filing through FERC’s eFiling / eTariff Portal.

<?xml version="1.0" encoding="utf-8"?>

<xs:schema id="ferc_tariff_filing" targetNamespace="http://ferc.gov/etariff.xsd" 

elementFormDefault="qualified" xmlns="http://ferc.gov/etariff.xsd" 

xmlns:xs="http://www.w3.org/2001/XMLSchema" >

 <xs:element name="document">

 <xs:complexType>

 <xs:choice minOccurs="1" maxOccurs="1">

 <xs:element name="ferc_filing_data" minOccurs="1" maxOccurs="unbounded">

 <xs:complexType>

 <xs:sequence>

 <xs:element name="schema_version" type="xs:string" nillable="true"/>

 <xs:element name="company_id" type="xs:string" nillable="true"/>

 <xs:element name="tariff_id" type="xs:integer" nillable="true"/>

 <xs:element name="tariff_title" type="xs:string" nillable="true"/>

 <xs:element name="filing_id" type="xs:integer" nillable="true"/>

 <xs:element name="filing_title" type="xs:string" nillable="true"/>

 <xs:element name="filing_type" type="xs:integer" nillable="true"/>

 <xs:element name="associated_filing_id" type="xs:integer" nillable="true"/>

 <xs:element name="validation_email" type="xs:string" nillable="true"/>

 <xs:element name="pay_confirm_code" type="xs:string" nillable="true"/>

 <xs:element name="suspend_motion" type="xs:string" nillable="true"/>

 <xs:element name="attachment_data" minOccurs="1" maxOccurs="unbounded">

 <xs:complexType>

 <xs:sequence>

 <xs:element name="att_ref_code" type="xs:integer" nillable="true"/>

 <xs:element name="att_desc" type ="xs:string" nillable="true"/>

 <xs:element name="att_waiver_request" type="xs:string" nillable="true"/>

 <xs:element name="att_binary_data" type="xs:base64Binary" nillable="true" />

 <xs:element name="att_filename" type="xs:string" nillable="true"/>

 <xs:element name="att_content_type_code" type="xs:integer" nillable="true"/>

 <xs:element name="att_security_level" type="xs:string" nillable="true"/>

 </xs:sequence>

 </xs:complexType>

 </xs:element>

 <xs:element name="record_data" minOccurs="0" maxOccurs="unbounded">

 <xs:complexType>

 <xs:sequence>

 <xs:element name="record_id" type="xs:integer" nillable="true"/>

 <xs:element name="option_code" type="xs:string" nillable="true"/>

 <xs:element name="record_title" type="xs:string" nillable="true"/>

 <xs:element name="record_content_desc" type="xs:string" nillable="true"/>

 <xs:element name="record_version_num" type="xs:string" nillable="true"/>
Implementation Guide for Electronic Tariff Filing 36

Version: November 14, 2016

 <xs:element name="record_narrative_name" type="xs:string" nillable="true"/>

 <xs:element name="collation_value" type="xs:integer" nillable="true"/>

 <xs:element name="record_parent_id" type="xs:integer" nillable="true"/>

 <xs:element name="proposed_effective_date" type="xs:date" nillable="true"/>

 <xs:element name="priority_order" type="xs:integer" nillable="true"/>

 <xs:element name="record_content_type_code" type="xs:integer" nillable="true"/>

 <xs:element name="record_binary_data" type="xs:base64Binary" nillable="true"/>

 <xs:element name="record_plain_text" type="xs:string" nillable="true"/>

 <xs:element name="record_change_type" type="xs:string" nillable="true"/>

 <xs:element name="associated_filing_id" type="xs:integer" nillable="true" />

 <xs:element name="associated_record_id" type="xs:integer" nillable="true" />

 <xs:element name="associated_option_code" type="xs:string" nillable="true" />

 </xs:sequence>

 </xs:complexType>

 </xs:element>

 </xs:sequence>

 </xs:complexType>

 </xs:element>

 </xs:choice>

 </xs:complexType>

 </xs:element>

</xs:schema>

Note: The XML Schema definition language (XSD) defines four attributes for use in XML 

instance documents, indicated by the http://www.w3.org/2001/XMLSchema-instance 

namespace. Information regarding these four attributes is located at 

http://msdn2.microsoft.com/en-us/library/ms256207.aspx and 

http://www.w3.org/TR/xmlschema-1/. The eTariff specifications contained in this 

document utilize the nil="true" attribute to indicate an empty (null) numeric element. It 

has been determined that some XML software tools do not support the nil=”true" 

attribute. The software developer should thoroughly investigate the capabilities of their 

development tool sets to ensure that they support the nil=”true” attribute.
Implementation Guide for Electronic Tariff Filing 37

Version: November 14, 2016

Appendix

Instruction Manual for Electronic Filing of Part 154 Rate Filings
Version: November 14, 2016

Instruction Manual for Electronic Filing of Part 154 Rate Filings

TABLE OF CONTENTS

Contents

GENERAL INFORMATION ................................................................................................................ 2

I. GENERAL INSTRUCTIONS................................................................................................... 3

II. ELECTRONIC FILING FORMAT ......................................................................................... 5

Filing in TAB Delimited Format................................................................................... 7

III. SPECIFIC INSTRUCTIONS ............................................................................................. 17

COMPOSITION OF SCHEDULES FOR MAJOR RATE CHANGES. ..................................... 17

COMPOSITION OF SCHEDULES FOR MINOR RATE CHANGES. ..................................... 36

IV. GENERIC TEMPLATE .......................................................................................................... 40

V. TEMPLATES APPLICABLE TO SPECIFIC STATEMENTS AND SCHEDULES............ 43

VI. SCHEDULES G-1, G-2, AND G-3 INSTRUCTIONS............................................... 128

VII. RATE FILINGS - SAMPLE TAB DELIMITED FILE ........................................... 131

APPENDIX A.................................................................................................................................. 132
Instruction Manual for Electronic Filing of Part 154 Rate Filings 2

GENERAL INFORMATION

Purpose

Under the authority of the Natural Gas Act (15 USC 717), the 

Federal Energy Regulatory Commission (the Commission) 

promulgated 18 CFR § 154.4(a). Section 154.4(a) requires that 

all filings made in proceedings initiated under this part must 

be made electronically. These instructions provide information 

on the material filed in electronic form.

Who Must Submit

Each natural gas company, as defined in the Natural Gas Act, 

filing for a change in rates pursuant to subpart D of Part 154 

of the Commission's regulations.

What and Where to Submit

All tariff filings must be submitted using eTariff. 

Instructions for using eTariff can be found on the Commission’s 

website http://www.ferc.gov . 

When to Submit

All proposed changes in tariffs, contracts, or any parts thereof 

must be filed with the Commission consistent with the notice 

requirements of 18 CFR § 154.207

Public Reporting Burden

The public reporting burden for the FERC-545 and FERC-546 is 

estimated to average 130.37 hours per response and 195 hours per 

response respectively, including the time for reviewing 

instructions, searching existing data sources, gathering and 

maintaining the data needed, and completing and reviewing the 

collection of information. Send comments regarding these burden 

estimates or any aspect of these information collections, 

including suggestions for reducing this burden, to 

DataClearance@ferc.gov, or to the Federal Energy Regulatory 

Commission, 888 First Street, NE, Washington DC 20426 

(Attention: CIO Information Clearance Officer). Comments should 

also be sent to the Office of Information and Regulatory 

Affairs, Office of Management and Budget, Washington, DC 20503 

(Attention: Desk Officer for the Federal Energy Regulatory 

Commission) at oira_submissions@omb.eop.gov. No person shall be 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 3

subject to any penalty if any collection of information does not 

display a valid control number (44 U.S.C. § 3512 (a)).

I. GENERAL INSTRUCTIONS

Submission of spreadsheets in native file format is preferred 

for Statements A through M, including related schedules. 

Statements O and P may use any electronic format that renders 

text, graphics, spreadsheets or data bases that the Commission 

accepts (the list of FERC Acceptable File Formats is available 

on www.ferc.gov).

1. The statements, schedules, workpapers, and supporting 

data listed in subpart D of Part 154 of the Commission's 

regulations must be reported electronically according to 

these instructions. Generally, the information is 

ordered in columns and rows, it should be filed in a 

spreadsheet format.

The electronic filing requirement is not limited to a 

company's initial filing under subpart D. All tariff and 

report filings pursuant to Part 154 must be filed 

electronically, including when moving suspended rates into 

effect, must be submitted electronically consistent with 

the requirement of § 154.4 of the Commission’s 

regulations.

2. All spreadsheet "pages" with the same columnar headings 

should be saved together in a single file. However, a 

filing company may save individual pages in separate 

files at the company's election.

3. The file naming convention should follow the instructions 

for the Attachment Document File Name data element. Those 

instructions are available in the Guide for Electronic 

Filing of Parts 35, 154, 284, 300, and 341 Tariff Filings’ 

data dictionary, available on www.ferc.gov.

The file extension should indicate the format of the file.

A tab-delimited file must contain the extension TAB. An 

ASCII file must contain the extension ASC. Files submitted 

in the proprietary format of the software used to create the 

file must contain the extension commonly associated with the 

software. For example, a file created in EXCEL would have a 

file extension of XLS.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 4

4. Report data as directed in subpart D of Part 154.

5. All fields must adhere to the following conventions 

for coding data on the electronic filing:

A. Numeric items do not require leading zeros, 

unless otherwise noted. Use a single "0" to 

report a zero value.

B. Indicate negative amounts with a "-" sign preceding 

the first nonzero digit reported or with parentheses 

encompassing the number. Avoid using parentheses to 

enclose a number in a text field, such as in a column 

heading for column identification, (1), (2), (3), 

etc.

C. Do not include units (Dth) in reporting any numeric 

value. Include units in the title, in a column 

designated for that purpose, in the row description, 

or column heading as demonstrated in the section 

entitled "Templates Applicable to Specific Statements 

and Schedules." It is preferable to exclude 

quotation marks (") when reporting data, unless they 

are necessary under the rules of grammar. Do not use 

commas or units ($, Dth) when reporting any numeric

value on Statements G-1, G-2, or G-3. Include units 

in the title or column headings.

5. For ASCII data, whether delimited or not, the pipeline 

must use the standard ASCII character set. There are a 

few symbols which are commonly available in commercial 

software which are not included in the standard ASCII 

character set. A few are listed below:

Character Description

¢ cent

! bullet

¶ paragraph

§ section

© copyright

® registered trademark

TM trademark

1⁄2,1⁄4 common fractions

Where necessary, respondents should spell out the name 

of the symbol they would otherwise use.

When saving a file into ASCII representation, be aware 

that all special coding will be lost. Shading, 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 5

underlining, bolding, text colors and other formatting 

characteristics are lost in the transition. Prepare your 

files with this in mind.

6. Source of Codes.

The abbreviations for the schedule and statement names to be 

used in the file name are contained in Appendix A.

II. ELECTRONIC FILING FORMAT

Submission of spreadsheets in native file format is preferred 

for Statements A through M, including related schedules. The 

statements’ and schedules’ organizational format must be 

consistent with the templates specified in these instructions 

under "Templates Applicable to Specific Statements and 

Schedules." Statements O and P may use any electronic format

that renders text, graphics, spreadsheets or data bases that the 

Commission accepts (the list of FERC Acceptable File Formats is 

available on www.ferc.gov).

If spreadsheet format is not available, certain statements and 

schedules may be filed in “TAB” delimited format or in flat 

ASCII files. The appropriate format to use for each statement 

or schedule is listed below. The statements’ and schedules’

organizational format must be consistent with the templates 

specified in these instructions under "Templates Applicable to 

Specific Statements and Schedules."

If no template is provided, the spreadsheet organization must 

meet the general requirements of these instructions but 

otherwise may be organized as the pipeline wishes.

The pipeline may include material in its filing which does not 

fit within the definitions of the statements and schedules 

listed below, for example requests for disposition of the costs 

of stranded facilities. In that case, the pipeline must label 

the additional material as a statement using a letter not 

already in use, for example, Statement R. The format of the 

file depends on the content of the additional material. If the 

additional material consists of tabular material, the file must 

be in spreadsheet or data base format.

If the additional material is narrative text, the file should be 

a text file format such as “DOCX” or “PDF”.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 6

If a statement or schedule does not apply, a pipeline may 

include a narrative so stating. The narrative should be in a

text file format such as “DOCX” or “PDF”. Use the file name 

otherwise applicable to the statement or schedule being omitted.

If a table of contents for the entire filing is included, 

provide it in the document named “Transmittal Letter” or a file 

named Contents. This file should be in a text file format such 

as “DOCX” or “PDF”.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 7

Filing in TAB Delimited Format

If spreadsheet format is not available, the following filing formats apply to the 

statements and schedules named in section 154.312:

Statement Name Format of File

Statement A, Cost of Service Summary Tab-delimited ASCII file 

Statement B, Rate Base and Return Summary Tab-delimited ASCII file 

Schedule B-1, Accumulated Deferred Income Taxes Tab-delimited ASCII file 

Schedule B-2, Regulatory Asset and Liability Tab-delimited ASCII file 

Statement C, Cost of Plant Summary Tab-delimited ASCII file

Schedule C-1, End of Base and Test Period Plant Tab-delimited ASCII file

Functionalized

Schedule C-2, Work Orders Tab-delimited ASCII file

Schedule C-3, Storage Data Tab-delimited ASCII file

Schedule C-4, Methods and Procedures for Capitalizing ASCII flat file or tabAFUDC delimited file

Schedule C-5, Gas Plant in Service not used for Tab-delimited ASCII file

Gas Service

Statement D, Accumulated Provisions for Depreciation, Tab-delimited ASCII file

Depletion, and Amortization
Instruction Manual for Electronic Filing of Part 154 Rate Filings 8

Schedule D-1, Depreciation Reserve Book Balance Workpaper Tab-delimited ASCII file

Schedule D-2, Methods and Procedures for Depreciating, 

Depleting, and Amortizing Plant

ASCII flat file or tabdelimited file

Statement E, Working Capital Tab-delimited ASCII file

Schedule E-1, Computation of Cash Working Capital Tab-delimited ASCII file

Adjusting Rate Base

Schedule E-2, Materials, Supplies, and Prepayments Tab-delimited ASCII file 

Schedule E-3, Storage Inputs, Outputs, and Balances Tab-delimited ASCII file 

Statement F-1, Rate of Return Claimed ASCII flat file or tabdelimited file

Statement F-2, Capitalization and Rate of Return Tab-delimited ASCII file

Statement F-3, Debt Capital Tab-delimited ASCII file

Statement F-4, Preferred Stock Capital Tab-delimited ASCII file

Statement G, Revenues, 

Summary

Credits, and Billing Determinants

(filed with initial filing)

Tab-delimited ASCII file

Schedule G-1, Base Period Revenues Tab-delimited ASCII file

Schedule G-2, Adjustment Period Revenues Tab-delimited ASCII file
Instruction Manual for Electronic Filing of Part 154 Rate Filings 9

Schedule G-3, Adjustments to Base Period Actual Billing Tab-delimited ASCII file

Determinants

Schedule G-4, At-Risk Revenue Tab-delimited ASCII file

Schedule G-5, Other Revenues (Accounts 490-495) Tab-delimited ASCII file

Schedule G-6, Miscellaneous Revenues

(Penalties, Cash-outs, and Exit Fees)

Tab-delimited ASCII file

Schedules G-1 through G-6 are filed 15 days subsequent to the initial filing

Statement H-1, Operation and Maintenance Expense Tab-delimited ASCII file

Schedule H-1(1),

Schedule H-1(1)(a), Labor Costs Tab-delimited ASCII file

Schedule H-1(1)(b), Materials and Other Charges Tab-delimited ASCII file

Schedule H-1(1)(c), Quantities Associated with Accounts 810, Tab-delimited ASCII file

811, and 812

Schedule H-1(2),

Schedule H-1(2)(a), Accounts 806, 808.1, 808.2, 809.1, 809.2, Tab-delimited ASCII file

813, 823, and Other Accounts Recording

Fuel Use or Losses

Schedule H-1(2)(b), Accounts 913 and 930.1, Advertising Expenses Tab-delimited ASCII file

Schedule H-1(2)(c), Account 921, Office Supplies and Expenses Tab-delimited ASCII file
Instruction Manual for Electronic Filing of Part 154 Rate Filings 10

Schedule H-1(2)(d), Account 922, Administrative Expenses Tab-delimited ASCII file

Transferred - Credit

Schedule H-1(2)(e), Account 923, Outside Services Employed Tab-delimited ASCII file 

Schedule H-1(2)(f), Account 926, Employee Pensions and Benefits Tab-delimited ASCII file 

Schedule H-1(2)(g), Account 928, Regulatory Commission Expenses Tab-delimited ASCII file 

Schedule H-1(2)(h), Account 929, Duplicate Charges Tab-delimited ASCII file 

Schedule H-1(2)(i), Account 930.2, Miscellaneous General Tab-delimited ASCII file

Expenses

Schedule H-1(2)(j), Intercompany and Interdepartmental Tab-delimited ASCII file

Transactions

Schedule H-1(2)(k), Lease Payments Tab-delimited ASCII file

Statement H-2, Depreciation, Depletion, Amortization, Tab-delimited ASCII file 

and Negative Salvage Expenses

Schedule H-2(1), Depreciable Plant Reconciliation Tab-delimited ASCII file 

Statement H-3, Income Taxes Tab-delimited ASCII file 

Schedule H-3(1), State Income Taxes Native Application

Format*

Schedule H-3(2), Reconciliation between Book and Tax

Depreciable Plant Tab-delimited ASCII file
Instruction Manual for Electronic Filing of Part 154 Rate Filings 11

Statement H-4, Other Taxes Tab-delimited ASCII file 

Schedule H-4, Tax Adjustments Tab-delimited ASCII file 

Statement I

Schedule I-1, Functionalization of Cost of Service Native Application

Format*

Schedule I-1(a), Cost of Service by Function of Facility Native Application

Format*

Schedule I-1(b), Incremental and Non-Incremental Facilities Native Application

Format*

Schedule I-1(c), Costs Separated by Zone Native Application

Format*

Schedule I-1(d), Allocation Method of Common and Joint Costs Native Application

Format*

Schedule I-2, Classification of Cost of Service Native Application

Format*

Schedule I-3, Allocation of Cost of Service Native Application

Format*

Schedule I-4, Transmission and Compression of Gas by Native Application

Others - Account 858 Format*

Schedule I-5, Gas Balance Native Application
Instruction Manual for Electronic Filing of Part 154 Rate Filings 12

Statement J, Comparison and Reconciliation of

Format*

Native Application

Estimated Operating Revenues

with Cost of Service

Format*

Schedule J-1, Summary of Billing Determinants Native Application

Format*

Schedule J-2, Derivation of Rates Native Application

Format*

Statement L, Balance Sheet ASCII flat file 

delimited file

or tabStatement M, Income Statement ASCII flat file 

delimited file

or tabStatement O, Description of Company Operations Text file 

format

Statement P, Explanatory Text and Prepared Testimony Text file format

Exhibits to testimony should be in ASCII flat file or tab-delimited ASCII file format 

depending on the nature of the exhibit. Use a tab-delimited format if the exhibit is in 

tabular form. Use a text file format such as “DOCX” or “PDF” if the material is mostly 

text.

The following filing formats apply, as noted, to the statements and schedules named in 

section 154.313:

Schedule A, Overall Cost of Service by Function Tab-delimited ASCII file
Instruction Manual for Electronic Filing of Part 154 Rate Filings 13

Schedule 

Schedule 

Schedule 

Schedule

Schedule

B,

B-1, 

B-2, 

C,

D,

Overall Rate Base and Return 

Accumulated Deferred Income Taxes 

Regulatory Asset and Liability 

Cost of Plant by Function

Accumulated Provisions for Depreciation,

Tab-delimited 

Tab-delimited 

Tab-delimited 

Tab-delimited

Tab-delimited

ASCII 

ASCII 

ASCII 

ASCII

ASCII

file 

file 

file 

file

file

Depletion, Amortization, and Abandonment

Schedule E, Working Capital Tab-delimited ASCII file

Schedule F, Rate of Return Tab-delimited ASCII file

Schedule G, Revenues and Billing Determinants Tab-delimited ASCII file

Schedule G-1, Adjustment Period Revenues Tab-delimited ASCII file

Schedule H, Operation and Maintenance Expenses Tab-delimited ASCII file

Schedule H-1 Workpapers for Expense Accounts Tab-delimited ASCII file

Schedule H-2 Depreciation, Depletion, Amortization, Tab-delimited ASCII file

and Negative Salvage Expenses

Schedule H-3, Income Tax Allowances Computed on the Basis Tab-delimited ASCII file 

of the Rate of Return Claimed

Schedule H-3 (1), Reconciliation between Book and Tax Tab-delimited ASCII file

Depreciable Plant

Schedule H-4, Other Taxes Tab-delimited ASCII file
Instruction Manual for Electronic Filing of Part 154 Rate Filings 14

* Native application refers to the software used to create the file. When a file is 

submitted in native application format it is submitted in the format of the software 

used to create the file. For example, if the file is created in Microsoft Excel 

2010, submit the file in an Excel format, generally denoted by an extension of XLSX. 

All files submitted in native application format must be saved and filed using one 

of the Commission’s accepted electronic document file formats. The list of FERC 

Acceptable File Formats is available on www.ferc.gov.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 15

1. TAB-DELIMITED FILES

The "TAB" delimiter is an ASCII 9 - decimal or 09 - hexadecimal 

character. Each logical record in the TAB delimited and ASCII 

flat files should be terminated by a carriage return (CR) 

character (ASCII character - 13 decimal, 0D - hexadecimal) and 

line feed (LF) character (ASCII character 10 - decimal, 0A -

hexadecimal). These characters together are denoted as a hard 

return <hrt> and are entered on the record by pressing the 

"Enter" key. An example of a tab-delimited file format is 

provided in Section VII.

The following instruction regarding "TAB" 

delimited files is very important:

It is imperative the respondent realizes that the "TAB" 

characters are as important as the actual data coded onto the 

record. Without the correct "TAB" characters on the record to 

locate and distinguish separate data fields, the file cannot be 

processed correctly. The respondent must be careful not to 

create the "TAB" delimited records by using a software program 

which either does not accurately enter "TAB" characters as 

separators or which merely converts the "TAB" characters the 

user enters into equivalent space characters (ASCII 0 - decimal 

or 00 - hexadecimal).

When preparing a spreadsheet to be converted to a tab- delimited 

file, do not use special features of the software which will not 

translate into a tab-delimited format. For example, do not use 

the text box feature available in Excel. Further, make sure 

that your spreadsheet columns are wide enough to display all 

numbers. If the column width is insufficient, only the 

characters “***” will be displayed. When saved as a tabdelimited file the *** will be saved instead of the value.

2. ASCII FLAT FILES

Any file saved as an ASCII flat file may also be filed in 

another format. For example, the pipeline may submit the file 

in native application format, PDF, or Rich Text Format (RTF).

3. GRAPHIC MATERIAL

To the greatest extent possible, all material in the rate filing 

should be presented in ASCII characters.

Where necessary, alternative presentations in ASCII should be

used for non-ASCII characters. For example, exponentiation can 

be displayed using the convention X**Y, to represent the number 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 16

X taken to the power Y. The square root of a number can be 

displayed using X**1/2 or X taken to the power 1/2.

Where the original file contains an embedded graphic already in 

the file form, BMP (Bitmap), GIF (Graphic Interchange Format), 

or JPEG (Joint Photographic Experts Group), enter a note in the 

ASCII file where the graphic appears stating the graphic is in 

an accompanying file and provide the file name. File the BMP, 

GIF, JPEG or PDF (Portable Document Format) file in addition to 

the ASCII file.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 17

III. SPECIFIC INSTRUCTIONS

The following instructions refer to the statements and 

schedules named in §§ 154.312 and 154.313 of the Commission’s 

regulations.

The statements required by §§ 154.312 must show all costs 

(investment, operation, maintenance, depreciation, and taxes) 

that have been allocated to the natural gas operations 

involved in the subject rate change and are associated with 

joint facilities. The methods used in making such 

allocations must be provided.

If the company maintains records of costs by zone, and proposes 

a zone rate methodology based on those costs, the statements 

and schedules in § 154.312 must reflect costs detailed by zone.

A company may choose to reflect the costs for joint 

facilities and zones and all allocations in Statement I. If 

a company makes the choice to reflect these costs in 

Statement I, all costs must be presented in the schedules in 

Statement I to enable reconciliation with the other 

statements in the filing.

COMPOSITION OF SCHEDULES FOR MAJOR RATE CHANGES.

STATEMENT A. COST-OF-SERVICE SUMMARY.

Summarize the overall gas utility cost-of-service: 

operation and maintenance expenses, depreciation, taxes, 

credits to cost-of-service, and return as developed in other 

statements and schedules.

STATEMENT B. RATE BASE AND RETURN SUMMARY.

Summarize the overall gas utility rate base shown in 

Statements C, D, E, and Schedules B-1 and B-2. Show the 

application of the claimed rate of return to the overall 

rate base.

SCHEDULE B-1. ACCUMULATED DEFERRED INCOME TAXES (Account Nos.

190, 282, and 283)

Show monthly book balances of accumulated deferred income 

taxes, by account and by month, for each of the 12 months 

during the base period. In adjoining columns, show adjustment 

period additions and reductions and the total adjusted 

balance. Separately identify the individual components and 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 18

the amounts in these accounts that the company seeks to 

include in its rate base.

SCHEDULE B-2. REGULATORY ASSET AND LIABILITY.

If the pipeline seeks recovery of such balances in rate base, 

show monthly book balances of regulatory assets (Account 182.3) 

and liabilities (Account 254) for each of the 12 months during 

the base period. In adjoining columns, show additions and 

reductions for the adjustment period balance and the total 

adjusted balance. Separately identify the individual components 

and the amounts in these accounts that the company seeks to 

include in its rate base. Identify any specific Commission 

authority that required the establishment of these amounts.

STATEMENT C. COST OF PLANT SUMMARY.

Show the amounts of gas utility plant classified by 

Accounts 101, 102, 103, 104, 105, 106, 107, 117.1, and 117.2 

as of the beginning of the 12 months of actual experience, the 

book additions and reductions (in separate columns) during the 

12 months, and the book balances at the end of the 12-month 

period. In adjoining columns, show the claimed adjustments, if 

any, to the book balances and the total cost of plant to be 

included in rate base. Explain all adjustments in Schedules 

C-1, C-2, C-3, C-4, and C-5.

SCHEDULE C-1. END OF BASE AND TEST PERIOD PLANT FUNCTIONALIZED.

Demonstrate the ending base and test period balances for 

Plant in Service, in columnar form, by detailed plant account 

with subtotals by functional classifications, e.g., Intangible 

Plant, Natural Gas Production and Gathering Plant, Products 

Extraction Plant, Storage Plant, Transmission Plant, and 

General Plant. Show plant by zones, to the extent required by 

§ 154.310, and for each expansion, to the extent required by 

§ 154.309. Separately identify those facilities and 

associated costs claimed for the test period that require 

certificate authority but such authority has not been obtained 

at the time of filing. Give the docket number of the 

certificate proceeding.

SCHEDULE C-2. WORK ORDERS.

Show, for Accounts 106 and 107, a list of work orders 

claimed in the rate base. In adjacent columns, give the work 

order number, docket number, description, amount of each work 

order, and the amounts of each type of undistributed 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 19

construction overhead. Work orders amounting to $500,000 or 

less may be grouped by category of items.

SCHEDULE C-3. STORAGE DATA.

A cross-reference to updated information in the company's 

FERC Form No. 2 may be substituted for this schedule. Give 

details of each storage project owned and storage projects 

under contract to the company, showing cost by major 

functions. Show base and system gas storage quantities and 

associated costs by account and subaccount for the 12 months 

of actual experience with monthly inputs and outputs to system 

gas. Show separately any proposed adjustments and provide the 

adjusted totals by account and subaccount. State the method 

used for accounting for system gas recorded in Account No. 

117.2.

SCHEDULE C-4. METHODS AND PROCEDURES FOR CAPITALIZING AFUDC.

This schedule is part of the workpapers. State the 

methods and procedures followed in capitalizing the allowance 

for funds used during construction and other construction 

overheads. This schedule must be provided only in situations 

when the pipeline has changed any of its procedures since the 

last filed FERC Form Nos. 2 or 2-A.

SCHEDULE C-5. GAS PLANT IN SERVICE NOT USED FOR GAS SERVICE.

This schedule is part of the workpapers. Set forth, by 

account, the cost of Plant in Service carried on the company's 

books as gas utility plant which was not being used in 

rendering gas service. Describe the plant. This schedule must 

be provided only if there is a significant change of $500,000 

or more since the end of the year reported in the company's 

last FERC Form Nos. 2 or 2-A.

STATEMENT D. ACCUMULATED PROVISIONS FOR DEPRECIATION, 

DEPLETION, AND AMORTIZATION.

Show the accumulated provisions for depreciation, 

depletion, amortization, and abandonment (Account 108, 

detailed by functional plant classification, and Account 111), 

as of the beginning of the 12 months of actual experience, the 

book additions and reductions during the 12 months, and the 

balances at the end of the 12-month period. In adjoining 

columns, show adjustments to these ending book balances and 

the total adjusted balances. All adjustments must be 

explained in the supporting material. For each functional 

plant classification, show depreciation reserve associated 

with offshore and onshore plant separately. Schedules D-1, 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 20

D-2, and any additional material must be submitted as part of 

Statement D.

SCHEDULE D-1. DEPRECIATION RESERVE BOOK BALANCE WORKPAPER.

This schedule is part of the workpapers. Show the 

depreciation reserve book balance applicable to that portion of 

the depreciation rate not yet approved by the Commission, the 

depreciation rates, the docket number of the order approving 

such rate, and an explanation of any difference.

SCHEDULE D-2. METHODS AND PROCEDURES FOR DEPRECIATING, 

DEPLETING AND AMORTIZING PLANT.

This schedule is part of the workpapers. Give a 

description of the methods and procedures used in depreciating, 

depleting, and amortizing plant and in recording abandonments.

This schedule must be filed only if a policy change has been 

made effective since the period covered by the last annual 

report on FERC Form Nos. 2 or 2-A.

STATEMENT E. WORKING CAPITAL.

Show the components of working capital in sufficient 

detail to explain how the amount of each component was 

computed. Components of working capital, other than cash 

working capital, may include an allowance for the average of 13 

monthly balances of materials and supplies and prepayments 

actually expended and gas for resale. To the extent the 

applicant files to adjust the average of any 13 monthly 

balances, workpapers must be submitted that support the 

adjustment(s). Show the computations, cross-references, and 

sources from which the data used in computing claimed working 

capital are derived. Schedules E-1, E-2, E-3, and other 

material must be submitted as part of Statement E.

SCHEDULE E-1. COMPUTATION OF CASH WORKING CAPITAL ADJUSTING 

RATE BASE.

Show the computation of cash working capital claimed as 

an adjustment to the gas company's rate base. Any adjustment 

to rate base requested must be based on a fully-developed and 

reliable lead-lag study. The components of the lead-lag study 

must include actual total company revenues, purchased gas 

costs, storage expense, transportation and compression of gas 

by others, salaries and wages, administrative and general 

expenses, income taxes payable, taxes other than income taxes, 

and any other operating and maintenance expenses for the base 

period. Cash working capital allowances in the form of 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 21

additions to rate base may not exceed one-eighth of the annual 

operating expenses, as adjusted, net of non-cash items.

Include as part of this schedule a summary schedule 

showing the components of the lead-lag study, the net lead or 

lag working capital factor and the resulting cash working 

capital amounts by component and in total. Workpapers 

supporting the calculation of the working capital factors for 

each component must be included. Provide a separate schedule 

demonstrating that the claimed allowance does not exceed oneeighth of annual operating expenses, net of non-cash items.

SCHEDULE E-2. MATERIALS, SUPPLIES, AND PREPAYMENTS.

Set forth 13 monthly balances for materials and supplies 

inventory and prepayments in separate columns and in such 

detail as to disclose, either by subaccounts regularly 

maintained on the books or by analysis of the principal items 

included in the main account, the nature of such charges. Show 

the average balance and any adjustments to the average balance, 

and explain all adjustments.

SCHEDULE E-3. STORAGE INPUTS, OUTPUTS, AND BALANCES.

For FERC Accounts 117.3, 164.1, 164.2 and 164.3, show the 

quantities and the respective costs of natural gas stored, by 

storage field and in total, at the beginning of the test 

period, the input, output and balance remaining in Dth and 

associated unit and total costs by month for 13 months and the 

average balance. The method of pricing input, output and 

balance, and the claimed adjustments shall be disclosed and 

clearly and fully explained. Pipelines using the inventory 

method for system gas should not include any system gas 

inventory balances in this schedule.

STATEMENT F-1. RATE OF RETURN CLAIMED.

Show the percentage rate of return claimed and explain 

the general reasons therefor.

STATEMENT F-2. CAPITALIZATION AND RATE OF RETURN.

Show:

(1) the capitalization, capital structure, cost of 

debt capital, preferred stock capital, and the 

claimed return on stockholders' equity;

(2) the weighted cost of each capital class based on 

the capital structure; and,
Instruction Manual for Electronic Filing of Part 154 Rate Filings 22

(3) the overall rate of return claimed.

STATEMENT F-3. DEBT CAPITAL.

Show the weighted average cost of debt capital based upon 

the following data for each class and series of long-term debt 

outstanding according to the balance sheet, as of the end of 

the 12-month base period of actual experience and as of the 

end of the 9-month test period.

(1) Title.

(2) Date of issuance and date of maturity.

(3) Interest rate.

(4) Principal amount of issue: Gross proceeds; 

Underwriters' discount or commission: Amount; 

Percent gross proceeds; Issuance expense: Amount; 

Percent gross proceeds; Net proceeds; Net proceeds 

per unit.

(5) Cost of money: Yield to maturity based on the 

interest rate and net proceeds per unit outstanding 

determined by reference to any generally accepted 

table of bond yields. The yield to maturity is to 

be expressed as a nominal annual interest rate. For 

example, for bonds having semiannual payments, the 

yield to maturity is twice the semiannual rate.

(6) If the issue is owned by an affiliate, state the 

name and relationship of the owner.

(7) If the filing company has acquired, at a discount or 

premium, some part of its outstanding debt which 

could be used in meeting sinking fund requirements, 

or for other reasons, separately show: the annual

amortization of the discount or premium for each

series of debt from the date of reacquisition over 

the remaining life of the debt being retired; and, 

the total discount and premium, as a result of such

amortization, applicable to the test period.

STATEMENT F-4. PREFERRED STOCK CAPITAL.

Show the weighted average cost of preferred stock capital 

based upon the following data for each class and series of 

preferred stock outstanding according to the balance sheet, as 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 23

of the end of the 12-month base period of actual experience and 

as of the end of the nine-month test period.

(1) Title.

(2) Date of issuance.

(3) If callable, call price.

(4) If convertible, terms of conversion. 

(5) Dividend rate.

(6) Par or stated amount of issue: Gross proceeds; 

Underwriters' discount or commission: Amount;

Percent gross proceeds; Issuance expenses: Amount;

Percent gross proceeds; Net proceeds; Net proceeds 

per unit.

(7) Cost of money: Annual dividend rate divided by 

net proceeds per unit.

(8) State whether the issue was offered to 

stockholders through subscription rights or to 

the public.

(9) If the issue is owned by an affiliate, state the 

name and relationship of the owner.

STATEMENT G. REVENUES, CREDITS, AND BILLING DETERMINANTS.

Show in summary format the information requested below 

on revenues, credits and billing determinants for the base 

period and as adjusted. Explain the basis for each 

adjustment. The level of billing determinants should not be 

adjusted for discounting.

(i) Revenues. Provide the total revenues, from 

jurisdictional and non-jurisdictional services, 

classified in accordance with the Commission's Uniform 

System of Accounts for the base period and as adjusted. 

Separate operating revenues by major rate component 

(e.g., reservation charges, demand charges, usage 

charges, commodity charges, injection charges, 

withdrawal charges, etc.) from revenues received from 

penalties, surcharges or other sources (e.g., ACA, GRI, 

transition costs). Show revenues by rate schedule and 

by receipt and delivery rate zones, if applicable. Show 

separately the revenues for firm services under 

contracts with a primary term of less than one year. 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 24

For services provided through released capacity, 

identify total revenues by rate schedule and by receipt 

and delivery rate zones, if applicable.

(ii) Credits. Show the principal components comprising 

each of the various items which are reflected as credits 

to the cost-of-service in preparing Statement A, Overall 

Cost- of-service for the base period and as adjusted. 

Any transition cost component of interruptible 

transportation revenue must not be treated as operating 

revenues as defined above.

(iii) Billing Determinants. Show total reservation and 

usage billing determinants for the base period and as 

adjusted, by rate schedule by receipt and delivery rate 

zones, if applicable. Show separately the billing 

determinants for firm services under contracts with a 

primary term of less than one year. For services 

provided through released capacity, identify billing 

determinants by rate schedule and by receipt and delivery 

rate zones, if applicable.

NOTE: Schedules G-1 through G-6 must be filed at the 

Commission and served on all state commissions 

having jurisdiction over the affected customers 

within fifteen days after the rate case is filed. 

Schedules G-1 through G-6 must also be served on 

parties that request such service within 15 days of 

the filing of the rate case.

SCHEDULE G-1. BASE PERIOD REVENUES.

For the base period:

(1) Show total actual revenues and billing determinants by 

month by customer name, by rate schedule, by receipt 

and delivery zone, if applicable, by major rate 

component (e.g., reservation charges) and totals.

(2) Billing determinants must not be adjusted for 

discounting.

(3) Provide actual throughput (i.e., usage or commodity 

quantities, unadjusted for discounting) and actual 

contract demand levels (unadjusted for discounting).

Provide this information separately for firm service 

under contracts with a primary term of less than one 

year.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 25

(4) Separate operating revenues from revenues received 

from surcharges or other sources (e.g., ACA, GRI, 

transition costs). Identify customers who are 

affiliates.

(5) Identify rate schedules under which costs are 

allocated and rate schedules under which revenues are 

credited for the base period with cross-references to 

the other filed statements and schedules.

SCHEDULE G-2. ADJUSTMENT PERIOD REVENUES.

A:

(1) Show revenues and billing determinants by month, by 

customer name, by rate schedule, by receipt and 

delivery zone, if applicable, by major rate component 

(e.g., reservation charges) and totals for the base 

period adjusted for known and measurable changes which 

are expected to occur within the adjustment period 

computed under the rates expected to be charged.

(2) Billing determinants must not be adjusted for 

discounting.

(3) Provide projected throughput (i.e., usage or commodity 

quantities, unadjusted for discounting) and projected 

contract demand levels (unadjusted for discounting). 

Provide this information separately for firm service 

under contracts with a primary term of less than one 

year.

(4) Separate operating revenues from revenues received 

from surcharges or other sources (e.g., ACA, GRI, 

transition costs).

(5) Identify customers who are affiliates.

(6) Identify rate schedules under which costs are 

allocated and rate schedules under which revenues are 

credited for the adjustment period with crossreferences to the other filed statements and 

schedules.

B: Provide a reconciliation of the base period revenues 

and billing determinants and the revenues and billing 

determinants for the base period as adjusted.

SCHEDULE G-3. ADJUSTMENTS TO BASE PERIOD ACTUAL 

BILLING DETERMINANTS.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 26

Specify, quantify, and justify each proposed adjustment 

(capacity release, plant closure, contract termination, etc.) 

to base period actual billing determinants, and provide a 

detailed explanation for each factor contributing to the 

adjustment. Include references to any certificate docket 

authorizing changes. Submit workpapers with all formulae.

SCHEDULE G-4. AT-RISK REVENUE.

For each instance where there is a separate cost-ofservice associated with facilities for which the applicant is 

"at risk":

(1) Show the base period and adjustment period revenue 

by customer or customer code, by rate schedule, by 

receipt and delivery zone, if applicable, and as 

12-month totals.

(2) Provide this information by month unless otherwise 

agreed to by interested parties and if monthly 

reporting is consistent with past practice of the 

pipeline. However, if seasonal services are 

involved, or if billing determinants vary from month 

to month, the information must be provided monthly.

(3) Provide projected throughput (i.e., usage or 

commodity quantities, unadjusted for discounting) 

and projected contract demand levels (unadjusted for 

discounting).

SCHEDULE G-5. OTHER REVENUES.

(A) Describe and quantify, by month, the types of 

revenue included in Account Nos. 490-495 for the base and 

test periods. Show revenues applicable to the sale of 

products. Show the principal components comprising each 

of the various items which are reflected as credits to 

the cost-of-service in Statement A.

(B) To the extent the credits to the cost-of-service 

reflected in Statement A differ from the amounts shown 

on Schedule G-5:

(i) compare and reconcile the two statements.

(ii) Quantify and explain each proposed adjustment 

to base period actuals. For Account No. 490, 

show the name and location of each product 

extraction plant processing gas for the 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 27

applicant, and the inlet and outlet monthly 

Dth of the pipeline's gas at each plant.

(iii) Show the revenues received by the applicant 

by product by month for each extraction 

plant for the base period and proposed for 

the test period.

(C) Separately state each item and revenue received for 

the transportation of liquids, liquefiable hydrocarbon, 

or non-hydrocarbon constituents owned by shippers. For 

both the base and test periods, indicate by shipper 

contract: the quantity transported and the revenues 

received.

(D) Separately state the revenues received from the 

release by the pipeline of transportation and 

compression capacity it holds on other pipeline systems. 

The revenues must equal the revenues reflected on 

Schedule I-4(iv).

SCHEDULE G-6. MISCELLANEOUS REVENUES.

Separately state by month and in total the base and 

adjustment period revenues and the associated quantities 

received as penalties from jurisdictional customers; the 

revenues received from cash outs and other imbalance 

adjustments; and, the revenues received from exit fees.

STATEMENT H-1. OPERATION AND MAINTENANCE EXPENSES.

Show the gas operation and maintenance expenses according 

to each applicable account of the Commission's Uniform System of 

Accounts for Natural Gas Companies. Show the expenses under 

columnar headings, with subtotals for each functional 

classification, as follows: Operation and maintenance expense by 

months, as booked, for the 12 months of actual experience, and 

the 12-month total; adjustments, if any, to expenses as booked; 

and, total adjusted operation and maintenance expenses. Provide

a detailed narrative explanation of, and the basis and 

supporting workpapers for, each adjustment. The following 

schedules and additional material must be submitted as part of 

Statement H-1:

(1) Schedule H-1 (1). Expenses in Accounts 810, 811, and

812.

This schedule is part of the workpapers. Show the labor 

costs, materials, and other charges (excluding purchased 

gas costs) and expenses associated with Accounts 810, 811, 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 28

and 812 recorded in each gas operation and maintenance 

expenses account of the Uniform System of Accounts. Show 

these expenses, under the columnar headings, with subtotals 

for each functional classification, as follows: operation 

and maintenance expenses by month, as booked, for the 12 

months of actual experience, and the 12 month total; 

adjustments, if any, to expenses as booked; and total

adjusted operation and maintenance expenses. Disclose and 

explain all accruals on the books at the end of the base 

period or other normalizing accounting entries for internal 

purposes reflected in the monthly expenses presented per 

book. Explain any amounts not currently payable, except 

depreciation charged through clearing accounts, included in 

operation and maintenance expenses.

(2) Schedule H-1 (1)(a). Labor Costs.

(3) Schedule H-1 (1)(b). Materials and Other Charges 

(Excluding Purchased Gas Costs and items shown in Schedule 

H-1 (1)(c)).

(4) Schedule H-1 (1)(c). Quantities Applicable to 

Accounts Nos. 810, 811, and 812. Show the quantities for 

each of the contra-accounts for both base and test periods.

Schedule H-1 (2). This schedule is part of the 

workpapers. In each of the following schedules show, for 

the 12 months of actual experience and claimed adjustments: 

a classification of principal charges, credits and volumes; 

particulars of supporting computations and accounting

bases; a description of services and related dollar amounts 

for which liability is incurred or accrued; and, the name

of the firm or individual rendering such services. 

Expenses reported in Schedules H-1 (2)(a) through H-1(2)(k) 

of $100,000 or less per type of service may be grouped.

(1) Schedule H-1 (2)(a). Accounts 806, 808.1, 808.2,

809.1, 809.2, 813, 823, and any other account used to

record fuel use or gas losses. Provide details of each 

type of expense.

(2) Schedule H-1 (2)(b). Accounts 913 and 930.1. 

Advertising Expenses. Disclose cost of principal types of 

advertising such as TV, newspaper, etc., by type and by 

account.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 29

(3) Schedule H-1(2)(c). Account 921. Office Supplies and 

Expenses.

(4) Schedule H-1(2)(d). Account 922. Administrative 

Expenses Transferred Credit. 

(5) Schedule H-1(2)(e). Account 923. Outside Services 

Employed.

(6) Schedule H-1(2)(f). Account 926. Employee Pensions 

and Benefits

(7) Schedule H-1(2)(g). Account 928. Regulatory 

Commission Expenses. 

(8) Schedule H-1(2)(h). Account 929. Duplicate Charges. 

Credit.

(9) Schedule H-1(2)(i). Account 930.2. Miscellaneous

General Expenses.

(10) Schedule H-1(2)(j). Intercompany and 

Interdepartmental Transactions. Provide a complete 

disclosure of all corporate overhead costs allocated to the 

company. If the expense accounts contain charges or 

credits to and from associated or affiliated companies or 

nonutility departments of the company, submit a schedule, 

or schedules, as to each associated or affiliated company 

or nonutility department showing:

(i) The amount of the charges, or credits, during 

each month and in total for the base period and the 

adjustment period.

(ii) The FERC Account Number charged (or credited).

(iii) Descriptions of the specific services performed 

for, or by, the associated/affiliated company or 

nonutility department.

(iv) The bases used in determining the amounts of the 

charges (credits). Explain and demonstrate the 

derivation of the allocation bases with underlying 

calculations used to allocate costs among affiliated 

companies, and identify (by account number) all costs 

paid to, or received from affiliated companies which 

are included in a pipeline's cost-of-service for both 

the base and test periods.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 30

(11) Schedule H-1(2)(k). Show all lease payments 

applicable to gas operation contained in the operation and 

maintenance accounts, by accounts. Leases of $500,000 or 

less may be grouped by type of lease.

STATEMENT H-2. DEPRECIATION, DEPLETION, AMORTIZATION 

AND NEGATIVE SALVAGE EXPENSES.

Show, separately, the gas plant depreciation, depletion, 

amortization, and negative salvage expenses by functional 

classifications. For each functional plant classification, show 

depreciation associated with offshore and onshore plant 

separately. Show, in separate columns: expenses for the 12 

months of actual experience; adjustments, if any, to such 

expense; and, the total adjusted expense claimed. Explain the 

bases, methods, essential computations, and derivation of unit 

rates for the calculation of depreciation, depletion, and 

amortization expense for the 12 months of actual experience and 

for the adjustments. The amounts of depreciable plant must be 

shown by the functions specified in paragraph C of Account 108,

Accumulated Provisions for Depreciation of Gas Utility Plant, 

and Account 111, Accumulated Provision for Amortization and 

Depletion of Gas Utility Plant, of the Commission's Uniform 

System of Accounts for Natural Gas Companies, and, if available, 

for each detailed plant account (300 Series) together with the 

rates used in computing such expenses. Explain any deviation 

from the rates determined to be just and reasonable by the 

Commission. Show the rate or rates previously used together 

with supporting data for the new rate or rates used for this 

filing. Schedule H-2(1) and additional material must be 

submitted as a part of Statement H-2.

SCHEDULE H-2(1). DEPRECIABLE PLANT.

Reconcile the depreciable plant shown in Statement H-2 with 

the aggregate investment in gas plant shown in Statement C, and 

the expense charged to other than prescribed depreciation, 

depletion, amortization, and negative salvage expense accounts. 

Identify the amounts of plant costs and associated plant 

accounts used as the bases for depreciation expense charged to 

clearing accounts. For each functional plant classification, 

show depreciable plant associated with offshore and onshore 

plant separately .

STATEMENT H-3. INCOME TAXES.

Show the computation of allowances for Federal and State 

income taxes for the test period based on the claimed return 

applied to the overall gas utility rate base. To indicate the 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 31

accounting classification applicable to the amount claimed, the 

computation of the Federal income tax allowance must show, 

separately, the amounts designated as current tax and deferred 

tax. Schedules H-3(1) and H-3(2) and additional material must 

be submitted as a part of Statement H-3.

SCHEDULE H-3(1). STATE INCOME TAXES.

This schedule is part of the workpapers. Show the 

calculation of the income tax paid each State in the current 

and/or previous year covered by the test period.

SCHEDULE H-3(2). RECONCILIATION BETWEEN BOOK AND 

TAX DEPRECIABLE PLANT.

This schedule is part of the workpapers. Show the 

computation of an updated reconciliation between book 

depreciable plant and tax depreciable plant and accumulated 

provision for deferred income taxes, for the base period or 

latest calendar or fiscal year (depending on the company's 

reporting period). Any regulatory asset or liability related 

to deferred income taxes, net of deferred tax amounts, should 

be included in this reconciliation. Also, separately state the 

gross amounts of the regulatory asset or liability.

STATEMENT H-4. OTHER TAXES.

This schedule is part of the workpapers. Show the gas 

utility taxes, other than Federal or state income taxes, by 

state and by type of tax, in separate columns, as follows: Tax 

expense per books for the 12 months of actual experience 

(separately identify the amounts expensed or accrued during the 

period); adjustments, if any, to amounts booked; and, the total 

adjusted taxes claimed. Show the kind and amount of taxes paid 

under protest or in connection with taxes under litigation.

SCHEDULE H-4. TAX ADJUSTMENTS.

Show the computations of adjustments to taxes claimed in

Statement H(4), and provide explanations for all adjustments. 

Schedule I-1. Functionalization of Cost-of-service.

Show the overall cost-of-service contained in Statement 

A as supported by Statements B, C, D, E, G (revenue credits), 

and H, in total and by function, with a separate column for 

each function.

SCHEDULE I-1(A). COST OF SERVICE BY FUNCTION OF 

FACILITY.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 32

Show a separate overall cost-of-service for each function 

of the pipeline. Put the cost-of-service for each function on 

a separate worksheet. To the extent that the information 

required by this Schedule I-1(A) is already provided in 

Schedule I-1, Schedule I-1(A) does not have to be provided.

SCHEDULE I-1(B). INCREMENTAL AND NON-INCREMENTAL 

FACILITIES.

Separate the costs for the transmission, storage, and 

production function facilities between incremental and nonincremental facilities. If the pipeline proposes to directly 

assign the costs of specific facilities, it must provide a 

separate cost-of-service for every directly assigned facility 

(e.g., lateral or storage field).

The information related to section 154.309 must be reported 

here. It may be entered in one of two ways:

(1) Consistent with § 154.309, for every expansion for 

which incremental rates are charged, include a summary with 

applicable cross-references to other statements and schedules, 

of the costs and revenues associated with the expansion. 

Identify every expansion that has an at-risk provision in the 

certificate authorization. For each at-risk expansion, show the 

costs and revenues associated with the facility in summary 

format with applicable cross-references to other statements and 

schedules. The summary statements must provide the formulae and 

explain the bases used in the allocation of common costs to each 

incremental facility, or

(2) Where the required information appears on other 

statements or schedules, reference the location of the 

information.

SCHEDULE I-1(C). COSTS SEPARATED BY ZONE.

If the pipeline maintains records of costs by zone and 

proposes a zone rate methodology based on those costs, show a

separately stated transmission, storage, and production function

cost-of-service, for each zone.

SCHEDULE I-1(D). ALLOCATION METHOD OF COMMON AND JOINT COSTS.

Show the method used to allocate common and joint costs to 

various functions including the allocation of A&G expenses. 

Provide the factors underlying the allocation of general costs 

(e.g., gross plant, labor). Show the 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 33

formulae used and explain the bases for the allocation of common 

and joint costs.

SCHEDULE I-2. CLASSIFICATION OF COST-OF-SERVICE.

(i) For each functionalized cost-of-service provided 

in Schedule I-1(a), (b), and (c), show the classification 

of costs between fixed costs and variable costs and 

between reservation costs and usage costs. The 

classification must be for each element of the cost-ofservice (e.g., depreciation expenses, state income taxes, 

revenue credits). For operation and maintenance expenses 

and revenue credits, the classification must be provided 

by account and by total.

(ii) Explain the basis for the classification of 

costs. 

(iii) Explain any difference between the method for 

classifying costs and the classification method underlying 

the pipeline's currently effective rates.

SCHEDULE I-3. ALLOCATION OF COST-OF-SERVICE.

(i) If the company provides gas sales and 

transportation as a bundled service, show the allocation 

of costs between direct sales or distribution sales and 

the other services. If the company provides unbundled 

transportation, show the allocation of costs between 

services with cost-of-service rates and services with 

market-based rates, including products extraction, sales,

and company-owned production. If the cost-of-service is

allocated among rate zones, show how the classified costof-service is allocated among rate zones by function. If 

the pipeline proposes to establish rate zones for the 

first time, or to change existing rate zone boundaries, 

explain how the rate zone boundaries are established.

(ii) Show how the classified costs of service provided 

in Schedule I-2 or Schedule I-3(i) are allocated among the 

pipeline's services and rate schedules. 

(iii) Provide the formulae used in the allocation of the 

cost-of-service. Provide the factors underlying the 

allocation of the cost-of-service (e.g., contract demand, 

annual billing determinants, three-day peak). Provide the 

load factor or other basis for any imputed demand 

quantities.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 34

(iv) Explain any changes in the basis for the allocation 

of the cost-of-service from the allocation methodologies 

underlying the currently effective rates.

SCHEDULE I-4. TRANSMISSION AND COMPRESSION OF GAS BY 

OTHERS (ACCOUNT 858).

Provide the following information for each transaction 

for the base and adjustment period:

(i) The name of the transporter.

(ii) The name of the rate schedule under which 

service is provided, and the expiration date of the contract.

(iii) Monthly usage volumes. 

(iv) Monthly costs.

(v) The monthly revenues for volumes flowing 

under released capacity.

SCHEDULE I-5. GAS BALANCE.

Show by months and in total, for the 12 months of actual 

experience, the company's Gas Account, in the form required by 

FERC Form No. 2, page 520. Show corresponding estimated data, 

if claimed to be different from actual experience. Provide the 

basis for any variation between estimated and actual base period 

data.

STATEMENT J. COMPARISON AND RECONCILIATION OF 

ESTIMATED OPERATING REVENUES WITH COST-OF-SERVICE.

Compare the total revenues by rate schedule (Schedule G-2) 

to the allocated cost-of-service (Statement I). Identify any 

surcharges that are reflected in Statement I.

SCHEDULE J-1. SUMMARY OF BILLING DETERMINANTS.

Provide a summary of all billing determinants used to 

derive rates. Provide a reconciliation of customers' total

billing determinants as shown on Schedule G-2 with those used to 

derive rates in Schedule J-2. Provide an explanation of how any 

discount adjustment is developed. If billing determinants are 

imputed for interruptible service, explain the method for 

calculating the billing determinants.

SCHEDULE J-2. DERIVATION OF RATES.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 35

Show the derivation of each rate component of each 

rate. For each rate component of each rate schedule, 

include:

(i) A reference (by line and column) to the 

allocated cost-of-service in Statement I;

(ii) A reference to the appropriate billing 

determinants in Schedule J-1.

(iii) Explain any changes in the method used for 

the derivation of rates from the method used in 

developing the underlying rates.

STATEMENT L. BALANCE SHEET.

Provide a balance sheet in the form prescribed by the 

Commission's Uniform System of Accounts for Natural Gas 

Companies as of the beginning and end of the base period. 

Include any notes. If the natural gas company is a member of a 

group of companies, also provide a balance sheet on a 

consolidated basis.

STATEMENT M. INCOME STATEMENT.

Provide an income statement, including a section on 

earnings, in the form prescribed by the Commission's Uniform 

System of Accounts for Natural Gas Companies for the base 

period. Include any notes. If the natural gas company is a 

member of a system group of companies, provide an income 

statement on a consolidated basis.

STATEMENT O. DESCRIPTION OF COMPANY OPERATIONS.

Provide a description of the company's service area and 

diversity of operations. Include the following:

(1) Only if significant changes have occurred since 

the filing of the last FERC Form Nos. 2 or 2-A, provide a 

detailed system map. 

(2) A list of each major expansion and abandonment 

since the company's last general rate case. Provide brief 

descriptions, approximate dates of operation or retirement 

from service, and costs classified by functions.

(3) A detailed description of how the company designs 

and operates its systems. Include design temperature.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 36

STATEMENT P. EXPLANATORY TEXT AND PREPARED TESTIMONY.

Provide prepared testimony indicating the line of proof 

which the company would offer for its case-in-chief in the 

event that the rates are suspended and the matter set for 

hearing. Name the sponsoring witness of all testimony.

COMPOSITION OF SCHEDULES FOR MINOR RATE CHANGES.

A change in a rate or charge that, for the test period, 

does not increase the company's revenues by the smaller of

$1,000,000 or 5 percent is a minor rate change. A change in a 

rate level that does not directly or indirectly result in an 

increased rate or charge to any customer or class of customers 

is a minor rate change.

In addition to the schedules in this section, filings for 

minor rate changes must include Statements L, M, O, P, I-1 

through I-4, and J of § 154.312 whose instructions appear above.

The schedules listed below must contain the principal 

determinants essential to test the reasonableness of the 

proposed minor rate change. Any adjustments to book figures 

must be separately stated and the basis for the adjustment must 

be explained.

If the company maintains records of costs by zone, and 

proposes a zone rate methodology based on those costs, the 

statements and schedules in § 154.313 must reflect costs 

detailed by zone.

SCHEDULE A. OVERALL COST-OF-SERVICE BY FUNCTION.

Summarize the overall cost-of-service (operation and 

maintenance expenses, depreciation, taxes, return, and credits 

to cost-of-service) developed from the supporting schedules 

below.

SCHEDULE B. OVERALL RATE BASE AND RETURN.

Summarize the overall gas utility rate base by 

function. Include the claimed rate of return and show the 

application of the claimed rate of return to the overall 

rate base.

SCHEDULE B-1. ACCUMULATED DEFERRED INCOME TAXES 

(Account Nos. 190, 281, 282, and 

283)
Instruction Manual for Electronic Filing of Part 154 Rate Filings 37

Show monthly book balances of accumulated deferred 

income taxes for each of the 12 months during the base period. 

In adjoining columns, show additions and reductions for the 

adjustment period balance and the total adjusted balance.

SCHEDULE B-2. REGULATORY ASSET AND LIABILITY.

Show monthly book balances of regulatory asset (Account

182.3) and liability (Account 254) for each of the 12 months

during the base period. In adjoining columns, show additions 

and reductions for the adjustment period balance and the total

adjusted balance. Only include these accounts if recovery of

these balances are reflected in the company's costs. Identify

the specific Commission authority which required the

establishment of these accounts.

SCHEDULE C. COST OF PLANT SUMMARY.

Provide the cost of plant by functional classification 

as of the end of the base and adjustment periods.

SCHEDULE D. ACCUMULATED PROVISIONS FOR DEPRECIATION, 

DEPLETION, AMORTIZATION, AND ABANDONMENT

Provide accumulated provisions for depreciation, depletion, 

amortization, and abandonment by functional classifications as 

of the beginning and as of the end of the test period.

SCHEDULE E. WORKING CAPITAL.

Show the various components provided for in § 154.312, 

Statement E. The instructions appear above.

SCHEDULE F. RATE OF RETURN.

Show the rate of return claimed with a brief explanation of 

the basis.

SCHEDULE G. REVENUES AND BILLING DETERMINANTS.

Show in summary format the information requested below on 

revenues and billing determinants for the base period and the 

base period as adjusted.

(A) Revenues. Provide the total revenues by rate 

schedule from jurisdictional services, classified in 

accordance with the Commission's Uniform System of 

Accounts for the base period and for the base period as 

adjusted. Separate operating revenues by major rate 

component (e.g., reservation charges, demand charges, 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 38

usage charges, commodity charges, injection charges, 

withdrawal charges, etc.) from revenues received from 

penalties, surcharges or other sources (e.g., ACA, GRI, 

transition costs). For services provided through 

released capacity, identify total revenues by rate 

schedule and by receipt and delivery rate zones, if 

applicable.

(B) Billing Determinants. Show total reservation and 

usage billing determinants by rate schedule for the base 

period and the base period as adjusted. For services 

provided through released capacity, identify total 

billing determinants by rate schedule and by receipt and 

delivery rate zones, if applicable.

SCHEDULE G-1. ADJUSTMENT PERIOD REVENUES.

(1) Show revenues and billing determinants by month, by 

customer name, by rate schedule, by major rate component (e.g., 

reservation charges) and totals for the base period adjusted for 

known and measurable changes which are expected to occur within 

the adjustment period computed under the rates expected to be 

charged. Show commodity billing determinants by rate schedule.

Billing determinants must not be adjusted for discounting.

Provide projected throughput (i.e., usage or commodity 

quantities, unadjusted for discounting) and projected contract 

demand levels (unadjusted for discounting). Separate operating 

revenues from revenues received from surcharges or other sources 

(e.g., ACA, GRI, transition costs). Identify customers who are 

affiliates. Identify rate schedules under which costs are 

allocated and rate schedules under which revenues are credited 

for the adjustment period with cross-references to the other 

filed statements and schedules.

(2) Provide a reconciliation of the base period revenues 

and billing determinants and the revenues and billing 

determinants for the base period as adjusted.

SCHEDULE H. OPERATION AND MAINTENANCE EXPENSES.

Show the gas operation and maintenance expenses according 

to each applicable account of the Commission's Uniform System of 

Accounts for Natural Gas Companies. The expenses must be shown 

under appropriate columnar-headings, by labor, materials and 

other charges, and purchased gas costs, with subtotals for each 

functional classification: Operation and maintenance expense by 

months, as booked, for the 12 months of actual experience, and 

the total thereof; adjustments, if any, to expenses as booked; 

and, total adjusted operation and maintenance expenses claimed. 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 39

Explain all adjustments. Specify the month or months during 

which the adjustments would be applicable.

SCHEDULE H-1. WORKPAPERS FOR EXPENSE ACCOUNTS.

Furnish workpapers for the 12 months of actual experience 

and claimed adjustments and analytical details as set forth in § 

154.312, Schedule H-1(2). The instructions appear above.

SCHEDULE H-2. DEPRECIATION, DEPLETION, AMORTIZATION AND 

NEGATIVE SALVAGE EXPENSES.

Show, separately, the gas plant depreciation, depletion, 

amortization, and negative salvage expenses by functional 

classifications. For each functional plant classification, show 

depreciation associated with offshore and onshore plant 

separately. Show the depreciable plant for each function and 

the depreciation rates used to calculate depreciation expense. 

The bases, methods, essential computations, and derivation of 

unit rates for the calculation of depreciation, depletion, 

amortization, and negative salvage expenses for actual 

experience must be explained.

SCHEDULE H-3. INCOME TAX ALLOWANCES COMPUTED ON THE BASIS OF 

THE RATE OF RETURN CLAIMED.

Show the computation of allowances for Federal and State 

income taxes based on the claimed return applied to the overall 

gas utility rate base.

SCHEDULE H-3(1). RECONCILIATION BETWEEN BOOK AND TAX 

DEPRECIABLE PLANT.

This schedule is part of the workpapers. Show the 

computation of an updated reconciliation between book 

depreciable plant and tax depreciable plant and accumulated 

provision for deferred income taxes, for the base period or 

latest calendar or fiscal year (depending on the company's 

reporting period).

SCHEDULE H-4. OTHER TAXES.

Show the gas utility taxes, other than Federal or state 

income taxes, by state and by kind of taxes, in separate 

columns, as follows: Tax expense per books for the 12 months of 

actual experience; adjustments, if any, to amounts booked; and, 

the total adjusted taxes claimed. Provide the details of the 

kind and amount of taxes paid under protest or in connection 

with taxes under litigation. Explain all adjustments.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 40

IV. GENERIC TEMPLATE

The general file template listed below applies to all 

files saved as spreadsheet, tab-delimited and native 

application files. These instructions provide the general 

organization of the file prior to saving.

Enter the following header and column heading information 

in the first 14 lines of the file. Where necessary, the 

pipeline may exceed the 14 line limit. Each item listed below 

must appear in a separate row of the file, statement, schedule 

or sheet.

ITEM

LOCATI

ON Docket Number,

if known Upper righthand corner

Statement or Schedule

Identification Upper righthand corner

Company Name

Schedule Title

Time Period the Data Covers

Column Headings

Enter the Docket Number if the filing is other than an 

original submission and the Commission has assigned a docket 

number to the case. The Statement or Schedule Identification

must be consistent with the table in Section II and the file 

name (See General Instruction 3). The Company Name must be the 

full legal name of the company. If the company is a pipeline, 

the name of the company should be the same as registered with 

the Commission under Company Registration. The Schedule Title 

does not have to be the same as the Schedule Title shown in 

Section II.

Data appears below the column headings. The first column 

must contain row numbers. The second column must contain the 

row description. Rows containing data must be sequentially 

numbered to the end of the file without regard to where the page 

breaks are located on the paper version of the filing. The 

filing company may also number rows containing headings in the 

description column at its election except in Statements G-1, G2, and G-3.

Additional descriptive information, such as footnotes, 

follows the data. For those using the TAB delimited 
Instruction Manual for Electronic Filing of Part 154 Rate Filings 41

alternative, in cases where descriptive text exceeds one page, 

enter the descriptive text in a separate text file such as 

“DOCX” or “PDF”. Explanatory text applicable to statement H-1 

must be included in a separate text file such as “DOCX” or 

“PDF”, properly cross-referenced.

DO NOT ENTER PAGE NUMBERS. All cross-references must refer to 

the Schedule or Statement Identification, and the row and column 

location of the item referenced.

DO NOT REPEAT the header information and column headings 

elsewhere in the file. Use the print options of your software 

to ensure header information and column headings appear on every 

page of the paper version of the filing.

Do not use the custom header feature in your software 

application to create the header in the first fourteen rows. A 

header created in this way will not appear in the tab-delimited 

file.

The only time column headings may be used outside the first 

fourteen rows is in a spreadsheet which can be printed on one 

page.

If the statement, schedule, or workpaper contains material for 

which the company seeks confidential or Critical Energy 

Infrastructure Information (CEII) treatment, the phrase –

Contains Privileged [or CEII] Information

Do Not Release

must appear in one of the first fourteen rows.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 42

SAMPLE GENERAL SPREADSHEET TEMPLATES

Legal Name of the Company

Schedule Title

Time Period,(e.g., 12 Mos. Ending March 31, 1997)

Docket No.

Statement Identification 

Additional Identification 

Additional Identification

Line Row First Second Third Fourth Fifth Sixth

Number Description Column Column Column Column Column Column

1 First Row Data Data Data Data Data Data

2 Second Row Data Data Data Data Data Data

3 Third Row Data Data Data Data Data Data

4 Fourth Row Data Data Data Data Data Data

5 Fifth Row Data Data Data Data Data Data

6 Sixth Row Data Data Data Data Data Data

7 Seventh Row Data Data Data Data Data Data

8 Eighth Row Data Data Data Data Data Data

9 Ninth Row Data Data Data Data Data Data

10 Tenth Row Data Data Data Data Data Data

11 Eleventh Row Data Data Data Data Data Data

12 Twelfth Row Data Data Data Data Data Data

13 Thirteenth Row Data Data Data Data Data Data

14 Fourteenth Row Data Data Data Data Data Data

15 Fifteenth Row Data Data Data Data Data Data

16 Sixteenth Row Data Data Data Data Data Data

17 Seventeen Row Data Data Data Data Data Data

18 Eighteenth Row Data Data Data Data Data Data

Descriptive Text (Footnotes, etc.)
Instruction Manual for Electronic Filing of Part 154 Rate Filings 43

V. TEMPLATES APPLICABLE TO SPECIFIC STATEMENTS AND 

SCHEDULES.

The pipeline's spreadsheets must conform to the generic 

template specified in section IV and conform to the format 

prescribed in section II. The pipeline's spreadsheets must be 

consistent with the templates set forth in this section. These 

templates have been designed to provide a framework for 

reporting of data among pipelines. To the extent all or a 

portion of a template does not apply, the spreadsheet or that 

portion of the spreadsheet which does not apply should be 

omitted.

All narrative text applicable to Schedule H-1 must be 

submitted in a separate file with appropriate cross references.

If a company chooses to reflect the costs for joint 

facilities and zones and all allocations in Statement I, then 

Statements A-1 through A-3 need not be included. However, in 

that event, all costs must be presented in the schedules in

Statement I to enable reconciliation with the other statements 

in the filing.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 44

Docket No. RP 

Statement A 

(Exhibit No. ) 

Additional Line

Company Name

Overall Cost of Service

12 Month Period Ending , As Adjusted

Line Total Company Production Storage Transmission

No. Description Reference As Adjusted

(a)

& Gathering

(b) (c) (d)

$ $ $ $

Operation and Maintenance Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expense

6 Administrative & General

7 Total Operation And Maintenance Expenses

8 Depreciation Expense

9 Taxes Other Than Income

10 Return @ %

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL

============= ============ ========= ==========

If the company has subfunctions, reflect the subfunctions on Statements A-1, A-2, or A-3.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 45

Docket No. RP 

Statement A-1 

(Exhibit No. ) 

Additional Line

Company Name

Production & Gathering Cost of Service

12 Month Period Ending , As Adjusted

Line Total Company Production Gathering Products

No. Description Reference As Adjusted Extraction

(a) (b) (c) (d)

$ $ $ $ 

Operation and Maintenance Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expense

6 Administrative & General

7 Total Operation And Maintenance Expenses

8 Depreciation Expense

9 Taxes Other Than Income

10 Return @ %

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL ============= ============ ========= ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 46

Company Name

Storage Cost of Service

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement A-2 

(Exhibit No. ) 

Additional Line

Line Total Company Storage Incremental

No. Description Reference As Adjusted Storage

(a) (b) (c)

$ $ $ 

Operation and Maintenance Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expense

6 Administrative & General

7 Total Operation And Maintenance Expenses

8 Depreciation Expense

9 Taxes Other Than Income

10 Return @ %

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL ============= ============ =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 47

Company Name

Transmission Cost of Service

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement A-3 

(Exhibit No. ) 

Additional Line

Line Total Company --------------Transmission---------------

No. Description Reference As Adjusted

(a) (b) (c) (d)

$ $ $ $

Operation and Maintenance Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expense

6 Administrative & General

7 Total Operation And Maintenance Expenses

8 Depreciation Expense

9 Taxes Other Than Income

10 Return @ %

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL

============= ============ ========= ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 48

Company Name

Rate Base and Return Allowance

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement B 

(Exhibit No. ) 

Additional Line

Line Total Company Production Storage Transmission

No. Description Reference As Adjusted &Gathering

(a) (b) (c) (d)

$ $ $ $

1 Total Gas Plant Investment

2 Accumulated Reserve for DDA

3 Net Gas Plant Investment

4 Working Capital

5 Accumulated Deferred Income Taxes

6 Total Rate Base

7 Rate of Return

8 Return Allowance

============== =========== ========= ==========

============== =========== ========= ==========

If the company has subfunctions, reflect the subfunctions on Statements B-1, B-2, or B-3.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 49

Company Name

Production & Gathering Rate Base and Return Allowance

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement B-1 

(Exhibit No. ) 

Additional Line

Line Total Company -------Production & Gathering--------

No. Description Reference As Adjusted

(a) (b) (c) (d)

$ $ $ $

1 Total Gas Plant Investment

2 Accumulated Reserve for DDA

3 Net Gas Plant Investment

4 Working Capital

5 Accumulated Deferred Income Taxes

6 Total Rate Base

7 Rate of Return

8 Return Allowance

============== =========== ========= ==========

============== =========== ========= ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 50

Company Name

Storage Rate Base and Return Allowance

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement B-2 

(Exhibit No. ) 

Additional Line

Line Total Company -----------------Storage---------------

No. Description Reference As Adjusted

(a) (b) (c) (d)

$ $ $ $

1 Total Gas Plant Investment

2 Accumulated Reserve for DDA

3 Net Gas Plant Investment

4 Working Capital

5 Accumulated Deferred Income Taxes

6 Total Rate Base

7 Rate of Return

8 Return Allowance

============== =========== ========= ==========

============== =========== ========= ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 51

Company Name

Transmission Rate Base and Return Allowance

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement B-3 

(Exhibit No. ) 

Additional Line

Line Total Company ---------------Transmission-------------

No. Description Reference As Adjusted

(a) (b) (c) (d)

$ $ $ $

1 Total Gas Plant Investment

2 Accumulated Reserve for DDA

3 Net Gas Plant Investment

4 Working Capital

5 Accumulated Deferred Income Taxes

6 Total Rate Base

7 Rate of Return

8 Return Allowance

============== =========== ========= ==========

============== =========== ========= ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 52

Company Name

Gas Plant by Account

12 Month Period Ending , As Adjusted

Docket No. RP 

Schedule C-1 

(Exhibit No. ) 

Additional Line

Line Account Balance at Adjusted

No. Description No. MM/DD/YYYY Adjustments Balance

(a) (b) (c)

$ $ $

INTANGIBLE PLANT

1 Organization 301

2 Franchises and consents 302

3 Miscellaneous intangible plant 303

4 Total Intangible Plant

PRODUCTION PLANT

Natural Gas Production and Gathering Plant

5 Producing Lands 325.1

6 Producing leaseholds 325.2

7 Gas rights 325.3

8 Rights-of-way 325.4

9 Other land and land rights 325.5

10 Gas well structures 326

11 Field compressor station structures 327

12 Field meas. and reg. station structures 328

13 Other structures 329

14 Producing gas wells-Well construction 330

15 Producing gas wells-Well equipment 331

16 Field lines 332

17 Field compressor station equipment 333

18 Field meas. and reg. station equipment 334

19 Drilling and cleaning equipment 335

20 Purification equipment 336

21 Other equipment 337

22 Unsuccessful explor. and develop. costs 338

23 Total Production and Gathering Plant

24

Products Extraction Plant

Land and land rights 340

25 Structures and improvements 341

26 Extraction and refining equipment 342

27 Pipe lines 343

28 Extracted product storage equipment 344

29 Compressor equipment 345

30 Gas measuring and regulating equipment 346

31 Other equipment 347

32 Total Products Extraction Plant

33 Total Production Plant _

34

NATURAL GAS STORAGE AND PROCESSING PLANT 

Underground Storage Plant

Land 350.1

35 Rights-of-way 350.2

36 Structures and improvements 351

37 Wells 352

38 Storage leaseholds and rights 352.1

39 Reservoirs 352.2

40 Non-recoverable natural gas 352.3

41 Lines 353

42 Compressor station equipment 354

43 Measuring and regulating equipment 355

44 Purification equipment 356

45 Other equipment 357

46 Total Underground Storage Plant

Other Storage Plant

47 Land and land rights 360

48 Structures and improvements 361

49 Gas holders 362
Instruction Manual for Electronic Filing of Part 154 Rate Filings 53

50 Purification equipment 363

51 Liquefaction equipment 363.1

52 Vaporizing equipment 363.2

53 Compressor equipment 363.3

54 Measuring and regulating equipment 363.4

55 Other equipment 363.5

56 Total Other Storage Plant

Base Load Liquefied Natural Gas Terminaling and Processing Plant

57 Land and land rights 364.1

58 Structures and improvements 364.2

59 LNG processing terminal equipment 364.3

60 LNG transportation equipment 364.4

61 Measuring and regulating equipment 364.5

62 Compressor station equipment 366.6

63 Communication equipment 364.7

64

65

Other equipment

Total Base Load Liquefied Natural Gas

Terminaling and Processing Plant

364.8

66 Total Nat. Gas Storage & Proc. Plant

67

TRANSMISSION PLANT 

Land and land rights 365.1

68 Rights-of-way 365.2

69 Structures and improvements 366

70 Mains 367

71 Compressor station equipment 368

72 Measuring and regulating station equipment 369

73 Communication equipment 370

74 Other equipment 371

75 Total Transmission Plant _

DISTRIBUTION PLANT

76 Land and land rights 374

77 Structures and improvements 375

78 Mains 376

79 Compressor station equipment 377

80 Meas. and reg. station equipment-General 378

81 Meas. and reg. station equipment-City gate 379

82 Services 380

83 Meters 381

84 Meter installations 382

85 House regulators 383

86 House regulatory installations 384

87 Industrial meas. and reg. station equip. 385

88 Other property on customers' premises 386

89 Other equipment 387

90 Total Distribution Plant

GENERAL PLANT

91 Land and land rights 389

92 Structures and improvements 390

93 Office furniture and equipment 391

94 transportation equipment 392

95 Stores equipment 393

96 "Tools, shop and garage equipment" 394

97 Laboratory equipment 395

98 Power operated equipment 396

99 Communication equipment 397

100 Miscellaneous equipment 398

101 Other tangible property 399

102 Total General Plant

103 TOTAL GAS PLANT IN SERVICE
Instruction Manual for Electronic Filing of Part 154 Rate Filings 54

Company Name

Cost of Plant

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement C 

(Exhibit No. ) 

Additional Line

Line Acct. Schedule Balance at Balance at Total As

No. Description No. Ref. MM/DD/YYYY Additions Reductions Transfers MM/DD/YYYY Adjustments Adjusted

(a) (b) (c) (d) (e) (f) (g)

$ $ $ $ $ $ $

1 Gas Plant in Service 101

2 Gas Plant Purchased or Sold 102

3 Gas Plant Held for Future Use 105

4 Completed Construction-Not Classified 106

5 Gas Stored Underground-Noncurrent 117.1

6 Gas Stored Underground-System 117.2

7 Total Plant Accounts

8 Construction Work in Progress 107

9 Total Cost of Plant

======== ======= ========= ========= ========= =========== =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 55

Company Name

Docket No. RP 

Statement D 

(Exhibit No. ) 

Additional Line

Accumulated Provision for Depreciation, Depletion, and Amortization

12 Month Period Ending , As Adjusted

Line Balance at Balance at Adjusted

No. Description MM/DD/YYYY Additions Reductions Transfers MM/DD/YYYY Adjustments Balance

(a) (b) (c) (d) (e) (f) (g)

$ $ $ $ $ $ $

Account 108 - Accumulated Provisions

for Depreciation of Gas Plant in Service

Gathering

1 Onshore

2 Offshore

3 Negative Salvage

4 Total

Transmission

5 Onshore

6 Offshore

7 Negative Salvage

8 Total

9 Underground Storage

10 General Plant

11 Subtotal

12 Retirement Work in Progress

13 Total Account 108

Account 111-Accumulated Provision 

for Amortization

14 Intangible

15 Total Account 111

16 Total Accumulated Provision
Instruction Manual for Electronic Filing of Part 154 Rate Filings 56

Company Name

Working Capital

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement E 

(Exhibit No. ) 

Additional Line

Line Schedule Total

No. Description Reference As Adjusted

(a)

$

1 Cash Working Capital

2 Materials and Supplies

3 Prepayments

4 Gas Store Underground

5 Total Working Capital

===========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 57

Company Name

Monthly Balances

12 Month Period Ending , As Adjusted

Line Materials

No. Year Month and Supplies Prepayments

(a) (b)

$ $

1

2

3

4

5

6

7

8

9

10

11

12

13

Docket No. RP

Schedule E-2 

(Exhibit No. ) 

Additional Line

14 Total

15 13 Month Average

16 Adjustment

============ ============

17 Total, As Adjusted

============ =============
Instruction Manual for Electronic Filing of Part 154 Rate Filings 58

Company Name

Total Operation and Maintenance Expenses

12 Month Period Ending , As Adjusted

Docket No. RP 

Statement H-1 

(Exhibit No. ) 

Additional Line

Months of the Base Period

---------------------------------------------

Line Account First Second Third ... Eleventh Twelfth Total Base Adjustments Total, As

No. Description No. Period Adjusted

(a) (b) (c) (k) (l) (m) (n) (o)

$ $ $ $ $ $ $ $

PRODUCTION EXPENSES

Steam Production

1 Operation supervision and equipment 700

2 Operation Labor 701

3 Boiler fuel 702

4 Miscellaneous steam expenses 703

5 Steam transferred-Credit 704

6 Total Operation

7 Maint. supervision and engineering 705

8 Maint. of structures & improvements 706

9 Maint. of boiler plant equipment 707

10 Maint. of other steam production plant 708

11 Total Maintenance

12 Total Steam Production

Manufactured Gas Production

13 Operation supervision & engineering 710

14 Steam expenses 711

15 Other power expenses 712

16 Coke oven expenses 713

17 Producer gas expenses 714

18 Water gas generating expenses 715

19 Oil gas generating expenses 716

20 Liquefied petroleum gas expenses 717

21 Other process production expenses 718

22 Total Production Labor & Expenses

23 Fuel under coke ovens 719

24 Producer gas fuel 720

25 Water gas generator fuel 721

26 Fuel for oil gas 722

27 Fuel for LPG process 723
Instruction Manual for Electronic Filing of Part 154 Rate Filings 59

28 Other gas fuels 724

29 Fuel 724.1

30 Total Gas Fuels

31 Coal carbonized in coke ovens 725

32 Oil for water gas 726

33 Oil for oil gas 727

34 Liquefied petroleum gas 728

35 Raw materials for oth. gas processes 729

36 Raw materials 729.1

37 Residuals expenses 730

38 Residuals produced-Credit 731

39 Purification expenses 732

40 Gas mixing expenses 733

41 Duplicate charges 734

42 Miscellaneous production expenses 735

43 Rents 736

44 Operation supplies and expenses 737

45 Total Gas Raw Materials

46 Total Operation

47 Maint. supervision & engineering 740

48 Maint. of structures & improvements 741

49 Maintenance of production equipment 742

50 Maintenance of production plant 743

51 Total Maintenance

52 Total Mftd Gas Prod. Expenses

Natural Gas Production Expenses

Natural Gas Production and Gathering

53 Operation supervision & engineering 750

54 Production maps and records 751

55 Gas wells expenses 752

56 Field lines expenses 753

57 Field compressor station expenses 754

58 Field comp. station fuel & power 755

59 Field meas. & regulating stat. exp. 756

60 Purification expenses 757

61 Gas well royalties 758

62 Other expenses 759

63 Rents 760

64 Total Operation

65 Maint. supervision and engineering 761

66 Maint. of structures & improvements 762
Instruction Manual for Electronic Filing of Part 154 Rate Filings 60

67 Maintenance of producing gas wells 763

68 Maintenance of field lines 764

69 Maint. of field comp. station equip. 765

70 Maint. of field. meas.

& reg. sta. equip. 766

71 Maint. of purification equipment 767

72 Maint. of drilling & cleaning equip. 768

73 Maintenance of other equipment 769

74 Maintenance of other plant 769.1

75 Total Maintenance

76 Total Natural Gas Prod. & Gathering

Products Extraction

77 Operation supervision & engineering 770

78 Operation labor 771

79 Gas shrinkage 772

80 Fuel 773

81 Power 774

82 Materials 775

83 Operation supplies and expenses 776

84 Gas processed by others 777

85 Royalties on products extracted 778

86 Marketing expenses 779

87 Products purchased 780

88 Variation in products inventory 781

89 Ext. prod. used by the utility-Cr. 782

90 Rents 783

91 Total Operation

92 Maint. supervision & engineering 784

93 Maint. of structures & improvements 785

94 Maint. of ext. & refining equip. 786

95 Maint. of pipe lines 787

96 Maint. of ext. products stor. equip. 788

97 Maint. of compressor equipment 789

98 Maint. of gas meas. & reg. equip. 790

99 Maintenance of other equipment 791

100 Maintenance of prod. ext. plant 792

101 Total Maintenance

102 Total Products Extraction

Exploration and Development Expenses

103 Delay rentals 795

104 Nonproductive well drilling 796

105 Abandoned leases 797
Instruction Manual for Electronic Filing of Part 154 Rate Filings 61

106 Other exploration 798

107 Total Exploration & Development Exp.

108

Other Gas Supply Expenses

Natural Gas purchases 799

109 Natural gas well head purchases 800

110 Wellhead purch., interco. trfrs 800.1

111 Natural gas field line purchases 801

112 Nat gas gasoline plant outlet purch. 802

113 Nat. gas transmission line purchases 803

114 Natural gas city gate purchases 804

115 Liquefied natural gas purchases 804.1

116 Other gas purchases 805

117 Purchased gas cost adjustments 805.1

118 Total Purchased Gas

119 Exchange Gas 806

120 Well Expenses - Purchased Gas 807.1

121 Oper. of Purch. Gas Meas. Stations 807.2

122 Maint. of Purch. Gas Meas. Stations 807.3

123 Purchased Gas Calculation Expenses 807.4

124 Other Purchased Gas Expenses 807.5

125 Total Purchased Gas

126 Gas withdrawn from storage-Debit 808.1

127 Gas delivered to storage-Credit 808.2

128 W/drawals of LNG held for proc.-dr 809.1

129 Del. of natural gas for processing 809.2

130 Gas used for compressor sta. fuel-cr 810

131 Gas used for products extraction-cr 811

132 Gas used for other util. ops.-cr 812

133 Gas used in utility operations-cr 812.1

134 Tot. Gas Used in Util. Ops. - Cr

135 Other gas supply expenses 813

136 Total Other Gas Supply Expenses

137 Total Prod. Expenses

NATURAL GAS STORAGE TERMINALING AND PROCESSING EXPENSES

Underground Storage Expenses

138 Operation supervision & engineering 814

139 Maps and records 815

140 Wells expenses 816
Instruction Manual for Electronic Filing of Part 154 Rate Filings 62

141 Lines expenses 817

142 Compressor station expenses 818

143 Compressor station fuel and power 819

144 Measuring and regulating sta. exp. 820

145 Purification expenses 821

146 Exploration and development 822

147 Gas losses 823

148 Other expenses 824

149 Storage well royalties 825

150 Rents 826

151 Operation supplies and expenses 827

152 Total Operation

153 Maintenance supervision and expenses 830

154 Maint. of structures and imp. 831

155 Maintenance of reservoir and wells 832

156 Maintenance of lines 833

157 Maint. of compressor station exp. 834

158 Maint. of meas. & regulating equip. 835

159 Maint. of purification equipment 836

160 Maint. of other equipment 837

161 Maint. of oth. underground stor. plt 838

162 Maintenance of local storage plant 839

163 Total Maintenance

164 Total Underground Storage Expenses

165

Other Storage Expenses

Operation supervision & engineering 840

166 Operation labor and expenses 841

167 Rents 842

168 Fuel 842.1

169 Power 842.2

170 Gas losses 842.3

171 Total Operation

172 Maint. supervision and engineering 843.1

173 Maint. of structures & improvements 843.2

174 Maintenance of gas holders 843.3

175 Maint. of purification equipment 843.4

176 Maint. of liquefaction equipment 843.5

177 Maint. of vaporizing equipment 843.6

178 Maintenance of compressor equipment 843.7

179 Maint. of meas. and reg. equipment 843.8

180 Maintenance of other equipment 843.9

181 Total Maintenance

182 Total Other Storage Expenses
Instruction Manual for Electronic Filing of Part 154 Rate Filings 63

Liquefied Natural Gas Terminaling and Processing Expenses

183 Oper. supervision and engineering 844.1

184 LNG proc. terminal labor & expenses 844.2

185 Lique. processing labor and expenses 844.3

186 LNG transportation labor & expenses 844.4

187 Measuring & regulating labor & exp. 844.5

188 Compressor station labor and exp. 844.6

189 Communication system expenses 844.7

190 System control and load dispatching 844.8

191 Fuel 845.1

192 Power 845.2

193 Rents 845.3

194 Demurrage charges 845.4

195 Wharfage receipts-credit 845.5

196 Proc. lique. or vap. gas by others 845.6

197 Gas losses 846.1

198 Other expenses 846.2

199 Total Operation

200 Maint. supervision & engineering 847.1

201 Maint. of structures & improvements 847.2

202 Maint. of LNG gas terminal equipment 847.3

203 Maint. of LNG transportation equip. 847.4

204 Maint. of meas. & regulating equip. 847.5

205 Maint. of compressor station equip. 847.6

206 Maint. of communication equipment 847.7

207 Maint. of other equipment 847.8

208 Total Maintenance

209 Total LNG Term. and Pro. Exp.

210 Total Natural Gas Storage

TRANSMISSION EXPENSES

211 Operation supervision and expenses 850

212 System control and load dispatching 851

213 Communication system expenses 852

214 Compressor sta. labor & expenses 853

215 Compressor station fuel and power 853.1

216 Gas for compressor station fuel 854

217 Oth. fuel & power for comp. sta. 855

218 Mains expenses 856

219 Measuring & regulating station exp. 857

220 Operation supplies and expenses 857.1

221 Trans. and comp. of gas by others 858

222 Other expenses 859

223 Rents 860

224 Total Operation
Instruction Manual for Electronic Filing of Part 154 Rate Filings 64

226 Maint. of structures & improvements 862

225 Maintenance supervision and expenses 861

227 Maint. of mains 863

228 Maint. of compressor station exp. 864

229 Maint. of meas. & regulating equip. 865

230 Maint. of communication equipment 866

231 Maint. of other equipment 867

232 Maintenance of other plant 868

233 Operation supervision & engineering 870

234 Total Maintenance

235 Total Transmission Expenses

DISTRIBUTION EXPENSES

236 Distribution load dispatching 871

237 Compressor sta. labor & expenses 872

238 Compressor station fuel and power 873

239 Mains and services expenses 874

240 Meas. and reg. stat. exp.-General 875

241 Meas. and reg. stat. exp.-Industrial 876

242 M&R stat. exp.-City gate check sta. 877

243 Meter and house regulator expenses 878

244 Customer installation expenses 879

245 Other expenses 880

246 Miscellaneous distribution expenses 880.1

247 Rents 881

248 Total Operation

249 Maintenance Supervision and expenses 885

Maintenance of:

250 Structures & improvements 886

251 Mains 887

252 Compressor station exp. 888

253 M&R equipment-General 889

254 M&R equip.-Industrial 890

255 M&R equip.-Citygate chk sta. 891

256 Services 892

257 Lines 892.1

258 Meters and house regulators 893

259 Other equipment 894

260 Other plant 895

261 Total Maintenance

262 Total Distribution Expenses

CUSTOMER ACCOUNTS EXPENSES

263 Supervision 901
Instruction Manual for Electronic Filing of Part 154 Rate Filings 65

264 Meter reading expenses 902

265 Customer records & collection exp. 903

266 Uncollectible accounts 904

267 Miscellaneous customer accounts exp. 905

268 Total Operation

269 Total Customer Accounts Expenses

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES

270 Cust. service & informational exp. 906

271 Supervision 907

272 Customer assistance expenses 908

273 Informational and instructional exp. 909

274 Misc. cust. serv. & info. exp. 910

Total Customer Service and

275 Information Expenses

SALES EXPENSES

276 Supervision 911

277 Demonstrating and selling expenses 912

278 Advertising expenses 913

279 Miscellaneous sales expenses 916

280 Sales expenses 917

281 Total Sales Expenses

ADMINISTRATIVE AND GENERAL EXPENSES

282 Administrative and general salaries 920

283 Office supplies and expenses 921

284 Admin. expenses transferred-Credit 922

285 Outside services employed 923

286 Property insurance 924

287 Injuries and damages 925

288 Employee pensions and benefits 926

289 Franchise requirements 927

290 Regulatory Commission expense 928

291 Duplicate charges-Credit 929

292 General advertising expenses 930.1

293 Miscellaneous general expenses 930.2

294 Rents 931

295 Total Operation

296 Transportation expenses 933

297 Maintenance of general plant 935
Instruction Manual for Electronic Filing of Part 154 Rate Filings 66

298 Total Maintenance

299 Total Admin. and General Exp.

300 TOTAL O&M EXPENSES

====== ===== ==== ===== ===== ====== ======= =====

Note: Schedules H-1(1), H-1(1)(a), (b), &(c) should use this same Statement H-1 format. Report quantities but not dollars on

Schedule H-1(1) (c).
Instruction Manual for Electronic Filing of Part 154 Rate Filings 67

Docket No. RP 

Statement H-2 

(Exhibit No. ) 

Additional Line

Company Name

Depreciation, Depletion, Amortization and Negative Salvage Expense

12 Month Period Ending , As Adjusted

Adjusted

Line Depreciable Annual Depr. Depr. Exp Proposed Depr. Total, As

No. Description Plant Rate per Books Per Books Rates Adjusted

(a) (b) (c) (d) (e)

$ $ $ $ $

Account 403 - Depreciation

Production & Gathering

1 Onshore

2 Offshore

3 Negative Salvage

Transmission

4 Onshore

5 Offshore

6 Negative Salvage

7 Underground Storage

8 General

9 Total Depreciation

Account 404 - Amortization

10 Intangible

11 Total Amortization
Instruction Manual for Electronic Filing of Part 154 Rate Filings 68

12 Total Depreciation and

Amortization Expense

========= ============ ======== ============= =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 69

Docket No. RP 

Statement H-3 

(Exhibit No. ) 

Additional Line

Company Name

Income Taxes

12 Month Period Ending , As Adjusted

Line

No. Description Reference Total

(a)

$ 

Federal Income Tax

1 Return on Rate Base at %

2 Less: Interest and Debt Expense

3 Federal Tax Base

Federal Income Tax Adjustments

4 Amortization of Equity AFUDC

5 Overfunded/Unfunded ADIT

6 Net FIT Adjustments

7 Return After FIT Adjustments

Federal Income Tax at %

8 (Line _ x Federal tax on tax percentage)

State Income Taxes at % of

9 Line 7 or as presented on a separate schedule

============

============

Show the derivation of the State Income Tax Rate on Line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings 70

Docket No. RP 

Statement H-4 

(Exhibit No. ) 

Additional Line

Company Name

Summary - Other Taxes

12 Month Period Ending , As Adjusted

Line Expense Total Tax

No. Description of Tax Per Books Adjustments Claimed

(a) (b) (c)

$ $ $

1 Ad Valorem

(List by state)

2 Franchise

(List by state)

3 Social Security

4 Miscellaneous

(List by state)

5 Total Other Taxes

======== ========= ========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 71

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Functionalization of Cost of Service

12 Month Period Ending , As Adjusted

Line

No. Description Reference Total Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

Operating Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expenses

6 Administrative & General

7 Total Operating Expenses

8 Depreciation Expense

9 Taxes - Other than Income

10 Return

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL

======== ======== ======== ===========

All allocation methods and bases used to functionalize costs must be identified in Schedule I-1.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 72

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Depreciation, Depletion, Amortization and Negative Salvage Expenses

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

Account 403 - Depreciation

Production & Gathering

1 Offshore

2 Onshore

3 Negative Salvage

Transmission

4 Offshore

5 Onshore

6 Negative Salvage

7 Underground Storage

8 General

9 Total

10 Account 404 - Amortization

Total Depreciation &

11 Amortization Expense

========== ========= ====== =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 73

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Taxes - Other than Income

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Ad Valorem

(List by State)

2 Franchise

(List by State)

3 Social Security

4 Miscellaneous

(List by State)

5 Total Other Taxes

========== ========== ===== =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 74

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Rate Base and Return

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Plant

2 Production & Gathering

3 Underground Storage

4 Transmission

5 Gas Stored Underground - Noncurrent

6 Gas Stored Underground - System

7 General

8 Intangible

9 Total Plant

Accumulated Provision for

10 Depreciation

11 Net Plant

========== ======== ====== ========

12 Acc. Deferred Income Taxes

13 Working Capital

14 Rate Base

15 Return on Rate Base at %

========== ======== ====== ========

========== ======== ====== ========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 75

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Accumulated Provision for Depreciation, Depletion, Amortization

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

Account 108 - Accumulated Provision 

for Depreciation

Production & Gathering

1 Offshore

2 Onshore

3 Negative Salvage

4 Total

Transmission

5 Offshore

6 Onshore

7 Negative Salvage

8 Total

9 Underground Storage

10 General

11 Subtotal

12 Retirement Work in Progress
Instruction Manual for Electronic Filing of Part 154 Rate Filings 76

13 Total Account 108

Account 111 - Accumulated Provision

14 for Amortization

15 Total Accumulated Provision

========== ======== ====== ========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 77

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Working Capital

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Cash Working Capital

2 Materials and Supplies

3 Prepayments

4 Gas Stored Underground

5 Total Working Capital

======== ======= ====== ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 78

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Income Taxes

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

Federal Income Tax

1 Return on Rate Base at %

2 Less: Interest and Debt Expense

3 Federal Tax Base

Federal Income Tax Adjustments

4 Amortization of Equity AFUDC

5 Overfunded/Unfunded ADIT

6 Net FIT Adjustment

7 Return after FIT Adjustments

Federal Income Tax at %

8 Line _ x Federal Tax on Tax Effect)

State Income Taxes

Allocation of State Income Taxes to

9 Functions

========== ======= ===== ========

========== ======= ===== ========

========== ======= ===== ========

Show the derivation of the State Income Tax Rate on Line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings 79

Docket No. RP 

Schedule I-1 

(Exhibit No. ) 

Additional Line

Company Name

Revenue Credits

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Revenue Credits

========== ======= ===== ========

Include all accounts.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 80

Docket No. RP 

Schedule I-1(a) 

(Exhibit No. ) 

Additional Line

Company Name

Cost of Service - Production

12 Month Period Ending , As Adjusted

Line

No. Description Reference Total

(a)

$ 

Operating Expenses

1 Production & Gathering

2 Administrative & General

3 Total Operating Expenses

4 Depreciation Expense

5 Taxes - Other than Income

6 Return

7 Federal Income Tax

8 State Income Taxes

9 Revenue Credits

10 TOTAL

======

Provide this schedule for each applicable functional cost of service.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 81

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Cost of Service for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted"

Line ---Incremental or "At Risk" Facilities

---

No. Description Reference Total

(a) (b) (c) (d)

$ $ $ $

Operating Expenses

1 Production & Gathering

2 Underground Storage

3 Transmission

4 Customer Accounts

5 Sales Expenses

6 Administrative & General

7 Total Operating Expenses

8 Depreciation Expense

9 Taxes - Other than Income

10 Return

11 Federal Income Tax

12 State Income Taxes

13 Revenue Credits

14 TOTAL

======= ========= ========== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 82

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Operation and Maintenance Expense by Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total Supplies &

No. Description Reference As Adjusted Labor Expenses

(a) (b) (c)

$ $ $

PRODUCTION EXPENSES

Steam Production

1 Operation supervision and equipment 700

2 Operation Labor 701

3 Boiler fuel 702

4 Miscellaneous steam expenses 703

5 Steam transferred-Credit 704

6 Total Operation

7 Maint. supervision and engineering 705

8 Maint. of structures & improvements 706

9 Maint. of boiler plant equipment 707

10 Maint. of other steam prod. plant 708

11 Total Maintenance

12 Total Steam Production

Manufactured Gas Production

13 Operation supervision & engineering 710

14 Steam expenses 711

15 Other power expenses 712

16 Coke oven expenses 713

17 Producer gas expenses 714

18 Water gas generating expenses 715

19 Oil gas generating expenses 716

20 Liquefied petroleum gas expenses 717

21 Other process production expenses 718

22 Total Production Labor & Expenses

23 Fuel under coke ovens 719
Instruction Manual for Electronic Filing of Part 154 Rate Filings 83

24 Producer gas fuel 720

25 Water gas generator fuel 721

26 Fuel for oil gas 722

27 Fuel for LPG process 723

28 Other gas fuels 724

29 Fuel 724.1

30 Total Gas Fuels

31 Coal carbonized in coke ovens 725

32 Oil for water gas 726

33 Oil for oil gas 727

34 Liquefied petroleum gas 728

35 Raw materials for oth. gas processes 729

36 Raw materials 729.1

37 Residuals expenses 730

38 Residuals produced-Credit 731

39 Purification expenses 732

40 Gas mixing expenses 733

41 Duplicate charges 734

42 Miscellaneous production expenses 735

43 Rents 736

44 Operation supplies and expenses 737

45 Total Gas Raw Materials

46 Total Operation

47 Maint. supervision & engineering 740

48 Maint. of structures & improvements 741

49 Maintenance of production equipment 742

50 Maintenance of production plant 743

51 Total Maintenance

52 Total Mftd Gas Prod. Expenses

Natural Gas Production Expenses

Natural Gas Production and Gathering

53 Operation supervision & engineering 750

54 Production maps and records 751

55 Gas wells expenses 752

56 Field lines expenses 753

57 Field compressor station expenses 754

58 Field comp. station fuel & power 755

59 Field meas. & regulating stat. exp. 756

60 Purification expenses 757

61 Gas well royalties 758

62 Other expenses 759

63 Rents 760

64 Total Operation
Instruction Manual for Electronic Filing of Part 154 Rate Filings 84

65 Maint. supervision and engineering 761

66 Maint. of structures & improvements 762

67 Maintenance of producing gas wells 763

68 Maintenance of field lines 764

69 Maint. of field comp. station equip. 765

70 Maint. of field. meas.

& reg. sta. equip. 766

71 Maint. of purification equipment 767

72 Maint. of drilling & cleaning equip. 768

73 Maintenance of other equipment 769

74 Maintenance of other plant 769.1

75 Total Maintenance

76 Total Natural Gas Prod. & Gathering

Products Extraction

77 Operation supervision & engineering 770

78 Operation labor 771

79 Gas shrinkage 772

80 Fuel 773

81 Power 774

82 Materials 775

83 Operation supplies and expenses 776

84 Gas processed by others 777

85 Royalties on products extracted 778

86 Marketing expenses 779

87 Products purchased 780

88 Variation in products inventory 781

89 Ext. prod. used by the utility-Cr. 782

90 Rents 783

91 Total Operation

92 Maint. supervision & engineering 784

93 Maint. of structures & improvements 785

94 Maint. of ext. & refining equip. 786

95 Maint. of pipe lines 787

96 Maint. of ext. products stor. equip. 788

97 Maint. of compressor equipment 789

98 Maint. of gas meas. & reg. equip. 790

99 Maintenance of other equipment 791

100 Maintenance of prod. ext. plant 792

101 Total Maintenance

102 Total Products Extraction

Exploration and Development Expenses

103 Delay rentals 795

104 Nonproductive well drilling 796

105 Abandoned leases 797
Instruction Manual for Electronic Filing of Part 154 Rate Filings 85

106 Other exploration 798

107 Total Exploration & Development Exp.

108

Other Gas Supply Expenses

Natural Gas purchases 799

109 Natural gas well head purchases 800

110 Wellhead purch., interco. trfrs 800.1

111 Natural gas field line purchases 801

112 Nat gas gasoline plant outlet purch. 802

113 Nat. gas transmission line purchases 803

114 Natural gas city gate purchases 804

115 Liquefied natural gas purchases 804.1

116 Other gas purchases 805

117 Purchased gas cost adjustments 805.1

118 Total Purchased Gas

119 Exchange Gas 806

120 Well Expenses - Purchased Gas 807.1

121 Oper. of Purch. Gas Meas. Stations 807.2

122 Maint. of Purch. Gas Meas. Stations 807.3

123 Purchased Gas Calculation Expenses 807.4

124 Other Purchased Gas Expenses 807.5

125 Total Purchased Gas

126 Gas withdrawn from storage-Debit 808.1

127 Gas delivered to storage-Credit 808.2

128 W/drawals of LNG held for proc.-dr 809.1

129 Del. of natural gas for processing 809.2

130 Gas used for compressor sta. fuel-cr 810

131 Gas used for products extraction-cr 811

132 Gas used for other util. ops.-cr 812

133 Gas used in utility operations-cr 812.1

134 Tot. Gas Used in Util. Ops. - Cr

135 Other gas supply expenses 813

136 Total Other Gas Supply Expenses

137 Total Prod. Expenses

NATURAL GAS STORAGE TERMINALING AND PROCESSING EXPENSES

Underground Storage Expenses

138 Operation supervision & engineering 814

139 Maps and records 815
Instruction Manual for Electronic Filing of Part 154 Rate Filings 86

140 Wells expenses 816

141 Lines expenses 817

142 Compressor station expenses 818

143 Compressor station fuel and power 819

144 Measuring and regulating sta. exp. 820

145 Purification expenses 821

146 Exploration and development 822

147 Gas losses 823

148 Other expenses 824

149 Storage well royalties 825

150 Rents 826

151 Operation supplies and expenses 827

152 Total Operation

153 Maintenance supervision and expenses 830

154 Maint. of structures and imp. 831

155 Maintenance of reservoir and wells 832

156 Maintenance of lines 833

157 Maint. of compressor station exp. 834

158 Maint. of meas. & regulating equip. 835

159 Maint. of purification equipment 836

160 Maint. of other equipment 837

161 Maint. of oth. underground stor. plt 838

162 Maintenance of local storage plant 839

163 Total Maintenance

164 Total Underground Storage Expenses

165

Other Storage Expenses

Operation supervision & engineering 840

166 Operation labor and expenses 841

167 Rents 842

168 Fuel 842.1

169 Power 842.2

170 Gas losses 842.3

171 Total Operation

172 Maint. supervision and engineering 843.1

173 Maint. of structures & improvements 843.2

174 Maintenance of gas holders 843.3

175 Maint. of purification equipment 843.4

176 Maint. of liquefaction equipment 843.5

177 Maint. of vaporizing equipment 843.6

178 Maintenance of compressor equipment 843.7

179 Maint. of meas. and reg. equipment 843.8

180 Maintenance of other equipment 843.9

181 Total Maintenance

182 Total Other Storage Expenses
Instruction Manual for Electronic Filing of Part 154 Rate Filings 87

Liquefied Natural Gas Terminaling and Processing Expenses

183 Oper. supervision and engineering 844.1

184 LNG proc. terminal labor & expenses 844.2

185 Lique. processing labor and expenses 844.3

186 LNG transportation labor & expenses 844.4

187 Measuring & regulating labor & exp. 844.5

188 Compressor station labor and exp. 844.6

189 Communication system expenses 844.7

190 System control and load dispatching 844.8

191 Fuel 845.1

192 Power 845.2

193 Rents 845.3

194 Demurrage charges 845.4

195 Wharfage receipts-credit 845.5

196 Proc. lique. or vap. gas by others 845.6

197 Gas losses 846.1

198 Other expenses 846.2

199 Total Operation

200 Maint. supervision & engineering 847.1

201 Maint. of structures & improvements 847.2

202 Maint. of LNG gas terminal equipment 847.3

203 Maint. of LNG transportation equip. 847.4

204 Maint. of meas. & regulating equip. 847.5

205 Maint. of compressor station equip. 847.6

206 Maint. of communication equipment 847.7

207 Maint. of other equipment 847.8

208 Total Maintenance

209 Total LNG Term. and Pro. Exp.

210 Total Natural Gas Storage

TRANSMISSION EXPENSES

211 Operation supervision and expenses 850

212 System control and load dispatching 851

213 Communication system expenses 852

214 Compressor sta. labor & expenses 853

215 Compressor station fuel and power 853.1

216 Gas for compressor station fuel 854

217 Oth. fuel & power for comp. sta. 855

218 Mains expenses 856

219 Measuring & regulating station exp. 857

220 Operation supplies and expenses 857.1

221 Trans. and comp. of gas by others 858

222 Other expenses 859

223 Rents 860

224 Total Operation
Instruction Manual for Electronic Filing of Part 154 Rate Filings 88

225 Maintenance supervision and expenses 861

226 Maint. of structures & improvements 862

227 Maint. of mains 863

228 Maint. of compressor station exp. 864

229 Maint. of meas. & regulating equip. 865

230 Maint. of communication equipment 866

231 Maint. of other equipment 867

232 Maintenance of other plant 868

233 Operation supervision & engineering 870

234 Total Maintenance

235 Total Transmission Expenses

DISTRIBUTION EXPENSES

236 Distribution load dispatching 871

237 Compressor sta. labor & expenses 872

238 Compressor station fuel and power 873

239 Mains and services expenses 874

240 Meas. and reg. stat. exp.-General 875

241 Meas. and reg. stat. exp.-Industrial 876

242 M&R stat. exp.-City gate check sta. 877

243 Meter and house regulator expenses 878

244 Customer installation expenses 879

245 Other expenses 880

246 Miscellaneous distribution expenses 880.1

247 Rents 881

248 Total Operation

249 Maintenance Supervision and expenses 885

Maintenance of:

250 Structures & improvements 886

251 Mains 887

252 Compressor station exp. 888

253 M&R equipment-General 889

254 M&R equip.-Industrial 890

255 M&R equip.-Citygate chk sta. 891

256 Services 892

257 Lines 892.1

258 Meters and house regulators 893

259 Other equipment 894

260 Other plant 895

261 Total Maintenance

262 Total Distribution Expenses

CUSTOMER ACCOUNTS EXPENSES

263 Supervision 901

264 Meter reading expenses 902
Instruction Manual for Electronic Filing of Part 154 Rate Filings 89

265 Customer records & collection exp. 903

266 Uncollectible accounts 904

267 Miscellaneous customer accounts exp. 905

268 Total Operation

269 Total Customer Accounts Expenses

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES

270 Cust. service & informational exp. 906

271 Supervision 907

272 Customer assistance expenses 908

273 Informational and instructional exp. 909

274 Misc. cust. serv. & info. exp. 910

Total Customer Service and

275 Information Expenses

SALES EXPENSES

276 Supervision 911

277 Demonstrating and selling expenses 912

278 Advertising expenses 913

279 Miscellaneous sales expenses 916

280 Sales expenses 917

281 Total Sales Expenses

ADMINISTRATIVE AND GENERAL EXPENSES

282 Administrative and general salaries 920

283 Office supplies and expenses 921

284 Admin. expenses transferred-Credit 922

285 Outside services employed 923

286 Property insurance 924

287 Injuries and damages 925

288 Employee pensions and benefits 926

289 Franchise requirements 927

290 Regulatory Commission expense 928

291 Duplicate charges-Credit 929

292 General advertising expenses 930.1

293 Miscellaneous general expenses 930.2

294 Rents 931

295 Total Operation

296 Transportation expenses 933

297 Maintenance of general plant 935

298 Total Maintenance
Instruction Manual for Electronic Filing of Part 154 Rate Filings 90

299 Total Admin. and General Exp.

300 TOTAL O&M EXPENSES

============== ======= ==========

Provide this schedule for each incremental or "at risk" facility.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 91

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Administrative & General Expense by Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line

No. Description Reference Total --Incremental or "At Risk Facilities-

(a) (b) (c) (d)

$ $ $

$

1 Total A&G Expenses

2 Zone % of Production & Gathering Plant

3 A&G Zone Based on Direct Plant

4 Zone % of Production & Gathering Labor

5 A&G Zone Based on Direct Labor

6 Zone Prod. & Gath. A&G Expense

Provide all allocation factors.

Provide this schedule for each function by zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 92

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Depreciation, Depletion, Amortization and Negative Salvage Expenses for each Incremental Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As, Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $ 

Account 403 - Depreciation

Production & Gathering

1 Offshore

2 Onshore

3 Negative Salvage

Transmission

4 Offshore

5 Onshore

6 Negative Salvage

7 Underground Storage

8 General

9 Total

10 Account 404 - Amortization

Total Depreciation &

11 Amortization Expense

====== ========= ============ =========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 93

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Taxes - Other than Income for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $

1 Ad Valorem

(List by State)

2 Franchise

(List by State)

3 Social Security

4 Miscellaneous

(List by State)

5 Total Other Taxes

======== ====== ======== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 94

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Rate Base and Return for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $

1 Plant

2 Production & Gathering

3 Underground Storage

4 Transmission

5 Gas Stored Underground - Noncurrent

6 Gas Stored Underground - System

7 General

8 Intangible

9 Total Plant

Accumulated Provision for

10 Depreciation

======== ====== ======== =======

11 Net Plant

12 Accumulated Deferred Income Taxes

13 Working Capital

14 Rate Base

15 Return on Rate Base at %

======== ====== ======== =======

======== ====== ======== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 95

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Accumulated Provision for Depreciation, Depletion and Amortization 

for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $

Account 108 - Accumulated Provision 

for Depreciation

Production & Gathering

1 Offshore

2 Onshore

3 Negative Salvage

4 Total

Transmission

5 Offshore

6 Onshore

7 Negative Salvage

8 Total

9 Underground Storage

10 General

11 Subtotal

12 Retirement Work in Progress

13 Total Account 108
Instruction Manual for Electronic Filing of Part 154 Rate Filings 96

Account 111 - Accumulated Provision

14 for Amortization

15 Total Accumulated Provision

======== ====== ======== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 97

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Working Capital for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $

1 Cash Working Capital

2 Materials and Supplies

3 Prepayments

4 Gas Stored Underground

5 Total Working Capital

======== ====== ======== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 98

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Income Taxes for each Incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $ 

Federal Income Tax

1 Return on Rate Base at %

2 Less: Interest on Debt Expense

3 Federal Tax Base

Federal Income Tax Adjustments

4 Amortization of Equity AFUDC

5 Overfunded/Unfunded ADIT

6 Net FIT Adjustment

7 Return after FIT Adjustments

Federal Income Tax at %

8 Line _ x Federal Tax on Tax Effect)

======== ====== ======== =======

======== ====== ======== =======

State Income Taxes

Allocation of State Income Taxes to

9 Functions

======== ====== ======== =======

Show the derivation of the state income tax rate on line 9 on a separate schedule or Schedule H-3(1).
Instruction Manual for Electronic Filing of Part 154 Rate Filings 99

Docket No. RP 

Schedule I-1(b) 

(Exhibit No. ) 

Additional Line

Company Name

Revenue Credits for each incremental or "At Risk" Facility

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted -----Incremental or "At Risk Facilities----

(a) (b) (c) (d)

$ $ $ $

1 Revenue Credits

Include all accounts.

======== ====== ======== =======
Instruction Manual for Electronic Filing of Part 154 Rate Filings 100

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Operation and Maintenance Expense 

for Production Expenses

12 Month Period Ending , As Adjusted

Line Total Prod. Supplies &

No. Description Reference Expenses

(a)

$

Labor

(b)

$

Expenses

(c)

$

Production Expenses

1

Natural Gas Production and Gathering

Operation supervision and engineering 750

2 Production maps and records 751

3 Gas wells expenses 752

4 Field lines expenses 753

5 Field compressor station expenses 754

6 Field compressor station fuel and power 755

7 Field meas. and regulating stat. expenses 756

8 Purification expenses 757

9 Gas well royalties 758

10 Other expenses 759

11 Rents 760

12 Total Operation

13 Maintenance supervision and engineering 761

14 Maint. of structures and improvements 762

15 Maintenance of producing gas wells 763

16 Maintenance of field lines 764

17 Maint. of field compressor stat. equip. 765

18 Maint. of field meas. & reg. stat. equip. 766
Instruction Manual for Electronic Filing of Part 154 Rate Filings 101

19 Maintenance of purification equipment 767

20 Maint. of drilling and cleaning equipment 768

21 Maintenance of other equipment 769

22 Maintenance of other plant 769.1

23 Total Maintenance

24 Total Nat. Gas Prod. and Gathering

Products Extraction

25 Operation supervision and engineering 770

26 Operation labor 771

27 Gas shrinkage 772

28 Fuel 773

29 Power 774

30 Materials 775

31 Operation supplies and expenses 776

32 Gas processed by others 777

33 Royalties on products extracted 778

34 Marketing expenses 779

35 Products purchased 780

36 Variation in products inventory 781

37 Extracted prod. used by the utility-Cr. 782

38 Rents 783

39 Total Operation

40 Maintenance supervision and engineering 784

41 Maint. of structures and improvements 785

42 Maint. of extraction and refining equip. 786

43 Maintenance of pipe lines 787

44 Maint. of extracted prod. storage equip. 788

45 Maintenance of compressor equipment 789

46 Maint. of gas meas. and regulating equip. 790

47 Maintenance of other equipment 791

48 Maintenance of products extraction plant 792

49 Total Maintenance

50 Total Products Extraction

Exploration and Development Expenses
Instruction Manual for Electronic Filing of Part 154 Rate Filings 102

51 Delay rentals 795

52 Nonproductive well drilling 796

53 Abandoned leases 797

54 Other exploration 798

55 Total Exploration and Development Expenses

56 Total Production Expenses

========= ======== ==========

Provide this schedule for each expense by function, and by zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 103

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Administrative & General Expense - Production

12 Month Period Ending , As Adjusted

Line

No. Description Reference Detail Amount

(a) (b)

$ $

1 Total Production & Gathering A&G Expenses

2 Zone % of Production & Gathering Plant

3 A&G to Zone Based on Direct Plant

4 Zone % of Production & Gathering Labor

5 A&G to Zone Based on Direct Labor

6 Zone Prod. & Gath. A&G Expense

Provide all allocation factors.

Provide this schedule for each function by zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 104

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Depreciation, Depletion, Amortization and Negative Salvage

Expenses for Production & Gathering

12 Month Period Ending , As Adjusted

Line Adjusted Annual

Depreciable Depreciation Depreciation

No. Description Gas Plant Rate Expense

(a) (b) (c)

$ $ $

Account 403 - Depreciation Expense

Production & Gathering

1 Offshore

2 Onshore

3 Negative Salvage

4 General

5 Total

6 Account 404 - Amortization

Total Depreciation &

7 Amortization Expense

========== ============
Instruction Manual for Electronic Filing of Part 154 Rate Filings 105

Reconciliation

8 Depreciable Plant

9 Clearing Account Plant

10 Non-Depreciable Plant

11 Total Zone Plant Investment

========== ============

Provide this schedule for each function by zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 106

Company Name

Zone Taxes - Other than Income

Production

12 Month Period Ending , As Adjusted

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Line

No. Description of Tax Reference Amount Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Ad Valorem

(List by State)

2 Franchise

(List by State)

3 Social Security

4 Miscellaneous

(List by State)

5 Total Other Taxes

===== ===== ===== =====

Subsequent workpapers must reflect in detail each type of tax with all zone 

information with a workpaper reference included in the reference column.

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 107

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Rate Base and Return

12 Month Period Ending , As Adjusted

Line Total Production Storage Transmission

No. Description Reference As Adjusted

(a) (b) (c) (d)

$ $ $ $

1 Plant

Accumulated Provision for

2 Depreciation

3 Net Plant

4 Accumulated Deferred Income Taxes

5 Working Capital

6 Rate Base - Zone

===== ===== ===== =====

7 Return on Rate Base at %

===== ===== ===== =====

Subsequent workpapers must reflect in detail all components of each line item of the zone

Rate Base and workpaper references included in the reference column. 

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 108

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Income Taxes 

for Production

12 Month Period Ending , As Adjusted

Line

No. Description Reference Detail Amount

(a) (b)

$ $

Federal Income Tax

1 Return on Rate Base at %

2 Less: Interest and Debt Expense

3 Federal Tax Base

Federal Income Tax Adjustments

4 Amortization of Equity AFUDC

5 Overfunded/Unfunded ADIT

6 Net FIT Adjustment

7 Return after FIT Adjustments

Federal Income Tax at %

8 Line _ x Federal Tax on Tax Effect)

==== ====

==== ====
Instruction Manual for Electronic Filing of Part 154 Rate Filings 109

State Income Taxes

Allocation of State Income Taxes to

9 Functions ==== ====

Subsequent workpapers must reflect in detail all components of each line item of the zone Income Taxes 

and workpaper references included in the reference column.

Provide this schedule for each function by zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 110

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Plant

12 Month Period Ending , As Adjusted

Line Plant

No. Description Reference Balance Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Gas Plant excluding Gen. & Int. Plt.

2 General

3 Intangible

4 Total Plant

===== ===== ==== ======

Subsequent workpapers must reflect in detail all components of each line item of the zone

Plant and workpaper references included in the reference column. 

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 111

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Accumulated Provision for Depreciation, Depletion 

and Amortization

12 Month Period Ending , As Adjusted

Line Reserve

No. Description Reference Balance

(a)

Production

(b)

Storage

(c)

Transmission

(d)

$ $ $ $

Account 108 - Accumulated Provision 

for Depreciation

Production & Gathering

1 Offshore

2 Onshore

3 Total

4 Negative Salvage

Transmission

5 Offshore

6 Onshore

7 Total

8 Negative Salvage

9 Underground Storage

10 General

11 Subtotal
Instruction Manual for Electronic Filing of Part 154 Rate Filings 112

12 Retirement Work in Progress

13 Total Account 108

Account 111 - Accumulated Provision

14 for Amortization

15 Total Accumulated Provision

====== ===== ===== =======

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 113

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Working Capital

12 Month Period Ending , As Adjusted

Line

No. Description Reference Amount Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Cash Working Capital

2 Materials and Supplies

3 Prepayments

4 Gas Stored Underground

5 Total Working Capital

==== ==== ==== =====

Subsequent references must reflect in detail all components of each line item of

Working Capital and workpaper references included in the reference column. 

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 114

Docket No. RP 

Schedule I-1(c) 

(Exhibit No. ) 

Additional Line

Company Name

Zone Revenue Credits

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Revenue Credits

========= ====== === ========

Include all accounts.

Subsequent workpapers must reflect in detail all components of each line item of the zone. 

Revenue Credits and workpaper references should be included in the reference column.

Provide this schedule for each zone, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 115

Docket No. RP 

Schedule I-1(d) 

(Exhibit No. ) 

Additional Line

Company Name

Basis of Allocation of Common Costs to Function

12 Month Period Ending , As Adjusted

Line ----Direct Gross Plant------- ------Direct Labor-----

No. Description Total, As Adj. Percentage Amount Percentage

(a) (b) (c) (d)

$ $ $ $ 

Production & Gathering

1 Zones

2 Incremental or "At Risk " Facilities

3 Total

Underground Storage

4 Zones

5 Incremental or "At Risk" Facilities

6 Total

Transmission

7 Zones

8 Incremental or "At Risk" Facilities

9 Total

10 Total Pipeline System 100% 100%

============ ========== =========== ==========
Instruction Manual for Electronic Filing of Part 154 Rate Filings 116

Docket No. RP 

Schedule I-1(d) 

(Exhibit No. ) 

Additional Line

Company Name

A&G Expenses Functionalized by KN Method

12 Month Period Ending , As Adjusted

Line Total -------------------FUNCTIONALIZATION---------------------

No. Description As Adjusted Prod. & Gath. Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Direct Labor Costs

2 Direct Labor Percent 100%

3 Gross Plant Costs

4 Gross Plant Percent 100% 

A&G Allocation

5 Direct Labor

6 Direct Plant

7 Total

Provide this schedule for each zone and incremental or "At Risk" Facility, as well as for each 

function.

Docket No. RP 

Schedule I-1(d) 

(Exhibit No. ) 

Additional Line

Company Name

A&G Expenses Functionalized
Instruction Manual for Electronic Filing of Part 154 Rate Filings 117

12 Month Period Ending , As Adjusted

Line Account Expenses

No. Description No. As Adjusted Labor Plant Other

(a) (b) (c) (d)

$ $ $ $

1 Administrative and general salaries 920

2 Office supplies and expenses 921

3 Administrative expenses transferred-Credit 922

4 Outside services employed 923

5 Property insurance 924

6 Injuries and damages 925

7 Employee pensions and benefits 926

8 Franchise requirements 927

9 Regulatory Commission expense 928

10 Duplicate charges-Credit 929

11 General advertising expenses 930.1

12 Miscellaneous general expenses 930.2

13 Rents 931

14 Transportation expenses 933

15 Maintenance of general plant 935

16 Allocation of Others

Provide this schedule for each zone and incremental or "At Risk" Facility, as well as for each 

function.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 118

Docket No. RP 

Schedule I-1(d) 

(Exhibit No. ) 

Additional Line

Company Name

Basis of Allocation of Common and General Costs to Functions

12 Month Period Ending , As Adjusted

Line Total

No. Description Reference As Adjusted Production Storage Transmission

(a) (b) (c) (d)

$ $ $ $

1 Gas Plant Factors

2 Gas Plant Percent 100%

Allocations

Plant

3 Gas Plant - Intangible

4 Gas Plant - General

Accumulated DDA

5 Account 108 - General

6 Account 111 - Intangible

DDA Expense

7 Intangible

8 General

Working Capital

9 Material & Supplies

10 Prepayments

Rate Base & Return Allowance

11 Deferred Income Tax

Taxes

12 Equity Portion - AFUDC

13 Overfunded/Unfunded ADIT

14 Ad Valorem Taxes

15 Taxes Other than Income

16 Revenue Credits

17 Labor Costs

18 Labor Percent 100%
Instruction Manual for Electronic Filing of Part 154 Rate Filings 119

Items Allocated

Taxes

19 FICA

20 FUTA

21 SUTA

22 Rate Base

23 Rate Base Percent 100%

Items Allocated

Taxes

24 Interest

Direct Assignments

Items Allocated

25 Operation & Maintenance
Instruction Manual for Electronic Filing of Part 154 Rate Filings 120

Line

Production

Total, --------Zones-------- ---Incrementals

No. Description Reference As Adjusted

(a) (b) (c) (d) (e) (f) (g)

$ $ $ $ $ $ $

1 Gas Plant Factors

Docket No. RP 

Schedule I-1(d) 

(Exhibit No. ) 

Additional Line

Company Name

Basis of Allocation of Common and General Costs to Production Function by Zone & Incremental Facilities

12 Month Period Ending , As Adjusted

-

2 Gas Plant Percent 100%

Allocations

Plant

3 Gas Plant - Intangible

4 Gas Plant - General

Accumulated DDA

5 Account 108 - General

6 Account 111 - Intangible

DDA Expense

7 Intangible

8 General

Working Capital

9 Material & Supplies

10 Prepayments

Rate Base & Return Allowance

11 Deferred Income Tax

Taxes

12 Equity Portion - AFUDC

13 Overfunded/Underfunded ADIT

14 Ad Valorem Taxes

15 Taxes Other than Income

16 Revenue Credits

17 Labor Costs
Instruction Manual for Electronic Filing of Part 154 Rate Filings 121

18 Labor Percent 100%

Items Allocated

Taxes

19 FICA

20 FUTA

21 SUTA

22 Rate Base

23 Rate Base Percent 100%

Items Allocated

Taxes

24 Interest

Direct Assignments

Items Allocated

25 Operation & Maintenance

Provide this schedule for each function, as applicable.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 122

Company Name

Docket No. RP 

Schedule I-2 

(Exhibit No. ) 

Additional Line

Classification of Production Cost of Service by Zone and Incremental or "At Risk Facility"

12 Month Period Ending , As Adjusted

Line Account

No. Description No. Total Fixed Variable Total Reservation Usage

(a) (b) (c) (d) (e) (f)

$ $ $ $ $ $

PRODUCTION EXPENSES

Steam Production

1 Operation supervision and equipment 700

2 Operation Labor 701

3 Boiler fuel 702

4 Miscellaneous steam expenses 703

5 Steam transferred-Credit 704

6 Total Operation

7 Maint. supervision and engineering 705

8 Maint. of structures & improvements 706

9 Maint. of boiler plant equipment 707

10 Maint. of other steam prod. plant 708

11 Total Maintenance

12 Total Steam Production

Manufactured Gas Production

13 Operation supervision & engineering 710

14 Steam expenses 711

15 Other power expenses 712

16 Coke oven expenses 713

17 Producer gas expenses 714

18 Water gas generating expenses 715

19 Oil gas generating expenses 716

20 Liquefied petroleum gas expenses 717

21 Other process production expenses 718

22 Total Production Labor & Expenses

23 Fuel under coke ovens 719

24 Producer gas fuel 720
Instruction Manual for Electronic Filing of Part 154 Rate Filings 123

31 Coal carbonized in coke ovens 725

32 Oil for water gas 726

33 Oil for oil gas 727

34 Liquefied petroleum gas 728

35 Raw materials for other gas proc. 729

36 Raw materials 729.1

37 Residuals expenses 730

38 Residuals produced-Credit 731

39 Purification expenses 732

40 Gas mixing expenses 733

41 Duplicate charges 734

42 Miscellaneous production ex enses 735

43 Rents 736

25 Water gas generator fuel 721

26 Fuel for oil gas 722

27 Fuel for lique. petrol. gas process 723

28 Other gas fuels 724

29 Fuel 724.1

30 Total Gas Fuels

p

44 Operation supplies and expenses 737

45 Total Gas Raw Materials

46 Total Operation

47 Maint. supervision & engineering 740

48 Maint. of structures & improvements 741

49 Maintenance of production equipment 742

50 Maintenance of production plant 743

51 Total Maintenance

52 Total Manufactured Gas Prod. Exp.

Natural Gas Production Expenses

Natural Gas Production and Gathering

53 Operation supervision & engineering 750

54 Production maps and records 751

55 Gas wells expenses 752

56 Field lines expenses 753

57 Field compressor station expenses 754

58 Field compressor sta. fuel & power 755

59 Field meas. & regulating sta. exp. 756

60 Purification expenses 757

61 Gas well royalties 758

62 Other expenses 759

63 Rents 760

64 Total Operation

65 Maint. supervision & engineering 761
Instruction Manual for Electronic Filing of Part 154 Rate Filings 124

66 Maint. of structures& improvements 762

67 Maint. of producing gas wells 763

68 Maintenance of field lines 764

69 Maint of field comp. sta. equip. 765

70 Maint. of field meas.&

reg. sta. equip. 766

71 Maint. of purification equipment 767

72 Maint. of drilling& cleaning equip 768

73 Maintenance of other equipment 769

74 Maintenance of other plant 769.1

75 Total Maintenance

76 Total Nat. Gas Prod. and Gathering

Products Extraction

77 Op. supervision& engineering 770

78 Operation labor 771

79 Gas shrinkage 772

80 Fuel 773

81 Power 774

82 Materials 775

83 Operation supplies and expenses 776

84 Gas processed by others 777

85 Royalties on products extracted 778

86 Marketing expenses 779

87 Products purchased 780

88 Variation in products inventory 781

89 Extracted prod. usedby utility-Cr 782

90 Rents 783

91 Total Operation

92 Maint. supervision& engineering 784

93 Maint. of structures& improvements 785

94 Maint. of extract.& refining equip 786

95 Maint. of pipe lines 787

96 Maint. of ext. prod. storage equip. 788

97 Maint. of compressor equipment 789

98 Maint. of gas meas.& reg. equip. 790

99 Maint. of other equipment 791

100 Maint. of products extraction plant 792

101 Total Maintenance

102 Total Products Extraction

Exploration and Development Expenses

103 Delay rentals 795

104 Nonproductive well drilling 796

105 Abandoned leases 797

106 Other exploration 798
Instruction Manual for Electronic Filing of Part 154 Rate Filings 125

107 Total Exploration and Development Exp.

Other Gas Supply Expenses

108 Natural Gas purchases 799

109 Natural gas well head purchases 800

110 Nat. gas wellhead purch.,

intercompany transfers 800.1

111 Natural gas field line purchases 801

112 Nat. gas gasoline plant

outlet purchases 802

113 Natural gas trans. line purch. 803

114 Natural gas city gate purchases 804

115 Liquefied natural gas purchases 804.1

116 Other gas purchases 805

117 Purchased gas cost adjustments 805.1

118 Total Purchased Gas

119 Exchange Gas 806

120 Well Expenses - Purchased Gas 807.1

121 Operation of Purch. Gas Meas. Sta. 807.2

122 Maint. of Purch. Gas Meas. Stations 807.3

123 Purchased Gas calculation Expenses 807.4

124 Other Purchased Gas Expenses 807.5

125 Total Purchased Gas

126 Gas withdrawn from storage-Debit 808.1

127 Gas delivered to storage-Credit 808.2

128 W/drawals of LNG held for proc.-dr 809.1

129 Del. of natural gas for processing 809.2

130 Gas used for comp. sta. fuel-credit 810

131 Gas used for prod. extraction-cr 811

132 Gas used for other utility ops-cr 812

133 Gas used in utility operations-cr 812.1

134 Total Gas Used in Utility Ops - Credit

135 Other gas supply expenses 813

136 Total Other Gas Supply Expenses

137 Total Production Expenses

138 Administrative & General Expenses

139 Total Operating Expenses

140 Depreciation Expense

141 Taxes - Other than Income
Instruction Manual for Electronic Filing of Part 154 Rate Filings 126

142 Return

143 Federal Income Tax

144 State Income Taxes

145 Revenue Credits

146 Total Production Cost of Service

Provide this schedule for each functional cost of service.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 127

Docket No. RPSchedule I-3 

(Exhibit No. ) 

Additional Line

Company Name

Allocation of Cost of Service

12 Month Period Ending , As Adjusted

Line

No. Description Total Reservation Usage

(a) (b) (c)

$ $ $

Provide all services by function, zone and incremental or "At Risk" Facilities.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 128

VI.SCHEDULES G-1, G-2, AND G-3 INSTRUCTIONS

1. The following information must appear in the spreadsheet, but not in the 

order shown:

Requirements for Schedule G-1

Actual Revenues - Broken down between Operating Revenues, and

Revenues from Surcharges or Other Sources*

Actual Billing Determinants

Month

Customer Name - Affiliates Separately Identified

Rate Schedule - Differentiate rate schedules under which costs

are allocated and rate schedules under which

revenues are credited for the base period with

cross-references to the other filed statements

and schedules.

Receipt and Delivery Zone

Major Rate Component

(e.g., reservation charges)

Actual Throughput

Actual Contract Demand

Totals

Report separately firm contracts with a term of one year or more from firm

contracts with a term less than one year.

* Other Revenues are, e.g., ACA, GRI, and transition costs

Requirements for Schedule G-2

Revenues - Separated between operating

revenues and revenues from

surcharges or other sources*

Billing Determinants

Month

Customer Name - Separately identify affiliates

Rate Schedule - Differentiate rate schedules under which costs

are allocated and rate schedules under which

revenues are credited for the base period with

cross-references to the other filed statements

and schedules.

Receipt and Delivery Zone

Major Rate Component

Totals for the Base Period

Adjusted for Known and Measurable Changes

Projected Throughput

Projected Contract Demand

Report separately firm contracts with a term of one year or more from firm

contracts with a term less than one year.

* Other Revenues are, e.g., ACA, GRI, and transition costs

2. All pieces of information appearing in the title, headings, or 

subheadings must be repeated as a column of data in the tab-delimited 

file following the last column of data appearing on the printed version 

of the schedule.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 129

3. Number only data lines.

4. Rows containing totals or subtotals must be identified with the word 

"Total" appearing in the second column. Fill in enough of the columns 

to identify the nature of the total.

5. Enter the month and year in a single column on Schedule G-1.

The spreadsheet organization shown in the sample on the next page is not 

intended to establish a template for Schedules G-1, G-2, or G-3. The sample

spreadsheet is intended to demonstrate the concepts embodied in instructions 2 

through 5 above.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 130

LN MONTH VOLUME OPERATING SURCHARGE TOTAL FOOTNOTE # CONTRACT CUSTOMER RATE ZONE SERVICE TERM

REVENUE REVENUE REVENUE COMPONE T

Sample Spreadsheet for Schedule G-1

DOCKET: RP99-99-999

SCHEDULE:G-1

ABC Pipeline Company

Base Period Revenues

Base Period Ending December 31, 1997

Contracts With Terms of One Year or Greater

N

Contract: 1

RATE COMPONENT: USAGE ZONE:

Customer 1

A SERVICE: FT

1 9311 4699 563.88 -117.47 446.40 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

2 9312 2549 305.88 -63.72 242.15 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

3 9401 5287 634.44 -132.17 502.26 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

4 9402 4632 555.84 -115.80 440.04 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

5 9403 5868 704.16 -146.70 557.46 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

6 9404 6624 794.88 -165.60 629.28 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

7 9405 3648 437.76 -91.20 346.56 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

8 9406 4682 561.84 -117.05 444.79 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

9 9407 4852 582.24 -121.30 460.94 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

10 9408 6854 822.48 -171.35 651.13 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

11 9409 2584 310.08 -64.60 245.48 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

12 9410 3489 418.68 -87.22 331.45 x1/x2 1 Customer 1 USAGE A FT A YEAR OR MORE

TOTAL 55768 5297.96 1 Customer 1 USAGE A FT A YEAR OR MORE

Contract: 2

RATE COMPONENT: USAGE ZONE:

Customer 2

B SERVICE: TI

13 9311 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

14 9312 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

15 9401 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

16 9402 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

17 9403 67892 1357.84 0 1357.84 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

18 9404 5287 105.74 0 105.74 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

19 9405 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

20 9406 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

21 9407 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

22 9408 157463 3149.26 0 3149.26 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

23 9409 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

24 9410 0 0 0 0 x1/x2 2 Customer 2 USAGE B TI A YEAR OR MORE

TOTAL 230642 4612.84 2 Customer 2 USAGE B TI A YEAR OR MORE

Contract: 3

RATE COMPONENT: USAGE ZONE:

Customer 3

C SERVICE: TI

25 9311 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

26 9312 6258 125.16 0 125.16 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

27 9401 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

28 9402 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

29 9403 5825 116.5 0 116.5 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

30 9404 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

31 9405 4902 98.04 0 98.04 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

32 9406 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

33 9407 2258 45.16 0 45.16 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

34 9408 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

35 9409 0 0 0 0 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

36 9410 3679 73.58 0 73.58 x1/x2 3 Customer 3 USAGE C TI A YEAR OR MORE

TOTAL 22922 458.44 3 Customer 3 USAGE C TI A YEAR OR MORE

The entire spreadsheet must appear in the file. The last six columns of data would not appear on the printed version of the schedule.
Instruction Manual for Electronic Filing of Part 154 Rate Filings 131

VII. RATE FILINGS - SAMPLE TAB DELIMITED FILE

(as it would appear in the text file and in the native

application)

Docket No.

Statement

Legal Name of the Company

Statement Title

12 Mos. Ending March 31, 1997

Line Row First Second Third Fourth Fifth Sixth

Number Description Column Column Column Column Column Column

1 First Row Data Data Data Data Data Data

2 Second Row Data Data Data Data Data Data

3 Third Row Data Data Data Data Data Data

Descriptive Text

(as it would appear with Tabs and CR/LF denoted schematically as [] and <hrt>, respectively.

[][][][][][]Docket No. <hrt> 

[][][][][][]Statement <hrt>

[][] Legal Name of Company<hrt> 

[][][]Statement Title<hrt>

[][]12 Months Ending March 31, 1997<hrt>

Line[]Row[]First[]Second[]Third[]Fourth[]Fifth[]Sixth<hrt> 

Number[]Description[]Column[]Column[]Column[]Column[]Column[]Column<hrt>

1[]First Row[]Data[]Data[]Data[]Data[]Data[]Data<hrt>

2[]Second Row[]Data[]Data[]Data[]Data[]Data[]Data<hrt>

3[]Third Row[]Data[]Data[]Data[]Data[]Data[]Data<hrt> 

[][] Descriptive Text[][][][][]<hrt>
 Instruction Manual for Electronic Filings of Part 154 Rate Filings 132

APPENDIX A

FILE CREATION HINTS

TAB-DELIMITED FILES

1. If you are using wordprocessing software to create a tabdelimited file, make sure the package you select has the 

capability to convert a "TAB" character to an ASCII 9 -

decimal or 09 - hexadecimal character, and does not just 

convert the "TAB" into a certain number of blank spaces. 

To save a file in tab-delimited format, use the following 

instructions:

A WordPerfect:

1. DOS versions through 5.1 - Create the individual 

records using the "TAB" key to separate the data 

items and the "Enter" key to end each record 

with a carriage return/line feed. Save the file 

using the "Text In/Text Out" / "Save As" / 

"Generic" commands.

2. DOS version 6.0 - Create the individual records 

using the "TAB" key to separate the data items 

and the "Enter" key to end each record with a 

carriage return/line feed. Save the file using 

the "File" / "Save As" / "ASCII Text (Stripped)" 

commands.

3. Windows versions 5.2 and 6.1 - Create the 

individual records using the "TAB" key to 

separate the data items and the "Enter" key to 

end each record with a carriage return/line feed. 

Save the file using the "File" / "Save As" / 

"ASCII Generic Wordprocessor (DOS)" commands.

B. Microsoft Word: Create the individual records using the

"TAB" key to separate the data items and the "Enter"

key to end each record with a carriage return/line

feed. Save the file using the "File" / "Save As" /

"Save File As Type" / "Text Only (*.txt)" commands.

C. Windows Write: Create the individual records using the

"TAB" key to separate the data items and the "Enter"

key to end each record with a carriage return/line

feed. Save the file using the "File" / "Save As" /

"Save File As Type" / "Text Files (*.TXT)" commands.

2. If using a spreadsheet program to create the electronic 

filing, make sure that it can save the spreadsheet as a 

"TAB" delimited file. The only spreadsheet program that 
 Instruction Manual for Electronic Filings of Part 154 Rate Filings 133

staff has accessibility to, and has found capable of 

saving "TAB" delimited files, is Microsoft Excel for 

Windows.

A. Excel 4.0: Create the individual records using the 

spreadsheet column cells to separate the data items 

and rows for each record. Save the file using the 

"File" / "Save As" / "Save File As Type" / "Text (OS/2 

or MS_DOS)" commands.

B. Excel 5.0: Create the individual records using the 

spreadsheet column cells to separate the data items 

and rows for each record. Save the file using the 

"File" / "Save As" / "Save File As Type" / "Text (Tab

delimited)" commands.

3. To test whether or not you have truly created a "TAB" 

delimited file, read the file into a wordprocessor program 

and change the "TAB" settings of the document. If the text 

from the delimited file changes with the new "TAB" 

settings, then the original file you created was in a "TAB" 

delimited format.

ASCII FLAT FILE

1. It is important to save your wordprocessing document in 

an ASCII file format which preserves as much of the 

original document's appearance as possible. In order to 

best accomplish this task you should use the following 

tips:

A. Use a basic nonproportional font such as 'Courier'. 

B. Use a pitch of 10 characters per inch (cpi) as your

basic character size. If more characters per line are

necessary, then use either 12 or 15/17 cpi. Any 

larger number for the pitch will cause the characters 

to be too small to read.

C. Be aware that special wordprocessor formatting 

characteristics such as bold, italics, underlining, 

etc., will not translate to ASCII. Use these special 

formatting characters sparingly or not at all. Try to 

keep your original document as generic in appearance 

as possible. You may use tabs, indents, headers, 

footers, footnotes, line numbering and page numbering 

as these formatting codes should convert to an ASCII 

equivalent. Please test other formatting options prior 

to creating your final wordprocessing documents to see 

which codes will convert to the ASCII format.

2. The following instructions are for converting several 

different wordprocessing software files into ASCII file 

format. The commands (and options within commands) to 
 Instruction Manual for Electronic Filings of Part 154 Rate Filings 134

use for each software package are shown enclosed in 

quotes.

A. WordPerfect (DOS versions up to 6.0):

From the "Print" menu screen select the "Dos Text 

Printer" from your list of available printers. If 

this printer is not shown in the list then it will 

have to be installed. Since there are several 

different ways to install this printer depending on 

where the printer driver is located, you should refer 

to your WordPerfect documentation to perform this 

task. For reference purposes, the printer driver file 

name for this printer is DOTEXPRI.PRS.

Once the "DOS Text Printer" has been installed, then 

it must be configured to write the output to a file

(rather than the printer) by using the "File" / "Print"

/ "Select Printer" / "Edit" / "Port" commands. At the

prompt type the drive\path\filename of the ASCII flat

file you want to create and save your document to.

Then "Exit" (F7 key) back to the "Print" menu screen

and execute the print "Full Document" command. The

WordPerfect document will be converted to ASCII and

written to the file you typed in at the "Port" option.

You can check the ASCII file by using any ASCII or DOS

text editor (for example, the DOS command edit.com for

DOS versions 6.0 and higher).

B. For all Windows 3.1 versions of wordprocessing 

software such as WordPerfect, Windows Write, and 

Microsoft Word:

From the "Printer Setup" menu within the 

wordprocessing software select the "Generic / Text 

Only" printer from your list of available printers.

If you don't have this printer listed as a selection 

then you must install it by using the following 

procedure.

Go to PROGRAM MANAGER and select "Control Panel" from 

the MAIN window under PROGRAM MANAGER. Next, double 

click on the "Printers" icon, click once on the "Add" 

button, highlight the "Generic / Text Only" entry and

click on the "Install" button. Then click once on 

the "Connect" button and scroll down to highlight the

"FILE" option and click once on the "OK" button. Now 

close the "Printers" window and then the "Control" 

window.

Once you have performed this printer installation, all 

of your Windows wordprocessing software will now have 

the "Generic / Text only" printer as an option for 

printing. Each time you select and print to this 
 Instruction Manual for Electronic Filings of Part 154 Rate Filings 135

printer while in your wordprocessing software, you 

will be prompted to type in a filename for the 

document tobe printed to and saved as an ASCII file.

You can review the ASCII file using the Windows

NOTEPAD program which is normally located within the 

ACCESSORIES window of PROGRAM MANAGER.

NATIVE APPLICATION FILES

Save the file as you normally do.
Instruction Manual for Electronic Filings of Part 154 Rate Filings 136

APPENDIX B

STATEMENT AND SCHEDULE ABBREVIATIONS

The following abbreviations apply to the statements and schedules named in section 154.212:

Statement Name Abbreviation for

File Name

Statement A, Cost of Service Summary A 

Statement B, Rate Base and Return Summary B 

Schedule B-1, Accumulated Deferred Income Taxes B1

Schedule B-2, Regulatory Asset and Liability B2

Statement C, Cost of Plant Summary C 

Schedule C-1, End of Base and Test Period Plant Functionalized C1

Schedule C-2, Work Orders C2

Schedule C-3, Storage Data C3

Schedule C-4, Methods and Procedures for Capitalizing AFUDC C4

Schedule C-5, Gas Plant in Service not used for Gas Service C5

Statement D, Accumulated Provisions for Depreciation, Depletion,

and Amortization D
Instruction Manual for Electronic Filings of Part 154 Rate Filings 137

Schedule D-1, Depreciation Reserve Book Balance Workpaper D1

Schedule D-2, Methods and Procedures for Depreciating, Depleting, D2

and Amortizing Plant

Statement E, Working Capital E 

Schedule E-1, Computation of Cash Working Capital Adjusting Rate Base E1

Schedule E-2, Materials, Supplies, and Prepayments E2

Schedule E-3, Storage Inputs, Outputs, and Balances E3

Statement F-1, Rate of Return Claimed F1

Statement F-2, Capitalization and Rate of Return F2

Statement F-3, Debt Capital F3

Statement F-4, Preferred Stock Capital F4

Statement G, Revenues, Credits, and Billing Determinants G 

Schedule G-1, Base Period Revenues G1

Schedule G-2, Adjustment Period Revenues G2

Schedule G-3, Adjustments to Base Period Actual Billing Determinants G3

Schedule G-4, At-Risk Revenue G4

Schedule G-5, Other Revenues (Accounts 490-495) G5
Instruction Manual for Electronic Filings of Part 154 Rate Filings 138

Schedule G-6, Miscellaneous Revenues (Penalties, Cash-outs, G6 

and Exit Fees)

Statement H-1, Operation and Maintenance Expense H1

Schedule H-1(1) Expenses in Accounts 810, 811, and 812 H11

Schedule H-1(1)(a), Labor Costs H11a 

Schedule H-1(1)(b), Materials and Other Charges H11b 

Schedule H-1(1)(c), Quantities Associated with Accounts 810, 811, and 812 H11c 

Schedule H-1(2), Additional Expenses H12

Schedule H-1(2)(a), Accounts 806, 808.1, 808.2, 809.1, 809.2, 813, 823, and H12a

Other Accounts Recording Fuel Use or Losses

Schedule H-1(2)(b), Accounts 913 and 930.1, Advertising Expenses H12b 

Schedule H-1(2)(c), Account 921, Office Supplies and Expenses H12c 

Schedule H-1(2)(d), Account 922, Administrative Expenses Transferred H12d

Credit

Schedule H-1(2)(e), Account 923, Outside Services Employed H12e 

Schedule H-1(2)(f), Account 926, Employee Pensions and Benefits H12f 

Schedule H-1(2)(g), Account 928, Regulatory Commission Expenses H12g 

Schedule H-1(2)(h), Account 929, Duplicate Charges H12h
Instruction Manual for Electronic Filings of Part 154 Rate Filings 139

Schedule H-1(2)(i), Account 930.2, Miscellaneous General Expenses H12i 

Schedule H-1(2)(j), Intercompany and Interdepartmental Transactions H12j 

Schedule H-1(2)(k), Lease Payments H12k

Statement H-2 Depreciation, Depletion, Amortization, 

and Negative Salvage Expenses

H2

Schedule H-2(1), Depreciable Plant H21

Statement H-3, Income Taxes H3

Schedule H-3(1), State Income Taxes H31

Schedule H-3(2), Reconciliation between Book and Tax Depreciable Plant H32

Statement H-4, Other Taxes H4

Schedule H-4, Adjusted Taxes H4

Statement I

Schedule I-1, Functionalization of Cost of Service I1

Schedule I-1(a), Cost of Service by Function of Facility I1a

Schedule I-1(b), Incremental and Non-Incremental Facilities I1b

Schedule I-1(c), Costs Separated by Zone I1c

Schedule I-1(d), Allocation Method of Common and Joint Costs I1d
Instruction Manual for Electronic Filings of Part 154 Rate Filings 140

Schedule I-2, Classification of Cost of Service I2

Schedule I-3, Allocation of Cost of Service I3

Schedule I-4, Transmission and Compression of Gas by Others - I4

Account 858

Schedule I-5, Gas Balance I5

Statement J, Comparison and Reconciliation of Estimated

Operating Revenues with Cost of Service

J

Schedule J-1, Summary of Billing Determinants J1

Schedule J-2, Derivation of Rates J2

Statement L, Balance Sheet L

Statement M, Income Statement M

Statement O, Description of Company Operations O

Statement P, Explanatory Text and Prepared Testimony P

The following abbreviations apply, as noted, to the schedules named in section 154.313: 

Schedule A, Overall Cost of Service by Function A

Schedule B, Overall Rate Base and Return B 

Schedule B-1, Accumulated Deferred Income Taxes B1
Instruction Manual for Electronic Filings of Part 154 Rate Filings 141

Schedule

Schedule

Schedule

B-2, 

C,

D,

Regulatory Asset and Liability

Cost of Plant Summary

Accumulated Provisions for Depreciation, Depletion,

B2

C 

D

Amortization, and Abandonment

Schedule E, Working Capital E

Schedule F, Rate of Return F

Schedule G, Revenues and Billing Determinants G

Schedule G-1, Adjustment Period Revenues G1

Schedule H, Operation and Maintenance Expenses H

Schedule H-1 Workpapers for Expense Accounts H1

Schedule H-2 Depreciation, Depletion, Amortization, H2

and Negative Salvage Expenses

Schedule H-3, Income Tax Allowances Computed on the Basis of the Rate H3 

of Return Claimed

Schedule H-3(1), Reconciliation between Book and Tax Depreciable Plant H31

Schedule H-4, Other Taxes H4

In the event the pipeline must include additional material which does not fit within the 

definition of the statements and schedules listed above, enter the additional material as a 

statement using a letter not already in use, for example, Statement R. The abbreviation will 
Instruction Manual for Electronic Filings of Part 154 Rate Filings 142

be the letter chosen. In the example given, the abbreviation for use in the file name would 

be R.