# notes_to_financial_statements_122_1_duration

entity_id: C000097
filing_name: Cimarron_River_Pipeline,_LLC_form2_Q4_1681932856
publication_time: 2023-04-19 15:34:16.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_disclosures_regarding_the_financial_statements_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:18.67pt">AGREEMENTS AND TRANSACTIONS WITH AFFILIATES</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The following table summarizes the transactions with Midstream and affiliates:</span></div><div style="margin-top:10pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:83.928%"><tr><td style="width:1.0%"/><td style="width:62.729%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:16.630%"/><td style="width:0.1%"/><td style="width:0.1%"/><td style="width:0.509%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:16.632%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Year Ended</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">December 31,</span></div></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2022</span></td><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2021</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Midstream and affiliates:</span></td><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Transportation and other sales to Midstream</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">31,044,056 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">25,363,602 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management fees</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2,394,478 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2,381,076 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Operation Expenses</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6,270,116 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">5,276,901 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div><div style="text-indent:27pt"><span><br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The employees supporting Cimarron’s activities are employees of Midstream and affiliates. Operating costs incurred by Midstream and affiliates on Cimarron’s behalf have been directly allocated to Cimarron. The Company’s share of indirect costs was allocated using an allocation method approved by the FERC. In management’s estimation, this allocation methodology is reasonable and results in an allocation to Cimarron of its costs of doing business borne by Midstream and affiliates. Cimarron purchases gas from Midstream to replace system losses from condensate and fuel consumption.</span></div><div style="margin-top:10pt;padding-left:27pt;text-indent:-9pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">DISPOSITION OF ASSETS</span></div><div style="text-indent:27pt"><span style="color:#231f20;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On January 7, 2021, the Federal Energy Regulatory Commission (“FERC”) issued an “Order Issuing Certificate and Approving Abandonment” in Docket No. CP20-508-000 (“Order”). In the Order, FERC authorized Cimarron River Pipeline, LLC (“Cimarron”) to abandon the Tekas Pipeline System by sale to Ladder Creek LLC (“Ladder Creek”). On February 6, 2021, Ladder Creek acquired and began operating the Tekas Pipeline System, and on February 8, 2021, Ladder Creek submitted notice to the Commission of the transaction. As a result, in fiscal year 2021, Cimarron recorded the estimated retirement of approximately 15.6 million of Gas plant in service, 11.4 million of Accumulated provisions for depreciation, and 4.2 million of salvage value in Gas plant sold, as approved by FERC. Cimarron expects to record an additional retirement of the remaining actual Gas plant in service, Accumulated provisions for depreciation, and salvage value not yet retired, subject to approval by FERC.</span></div>

disclosure_of_significant_changes_in_accounting_methods_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:18.67pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Organization and Basis of Presentation</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> — Cimarron River Pipeline, LLC, or Cimarron, us, we, our, or the Company was organized in 2006 for the purpose of acquiring, constructing and operating gas gathering and pipeline facilities in the Anadarko Basin area of Texas, Oklahoma, Colorado and Kansas. Cimarron became </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">operational on October 9, 2008, with the acquisition of assets from Northern Natural Gas Company, or NNG, and from Dauphin Island Gathering Partnership, or DIGP, an affiliate of Cimarron. Cimarron is wholly owned by DCP Midstream, LLC, or Midstream, which operates the Company.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> The facilities of Cimarron are regulated by the Federal Energy Regulatory Commission, or FERC, or Commission, and are subject to its rules, regulations and accounting procedures. The FERC Form 2, including the financial statements listed on pages 110 through 122.5 is reported in accordance with the accounting requirements of the FERC as set forth in its applicable Uniform System of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America, or GAAP. Significant differences include income taxes and adjustment of property, plant and equipment.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> Midstream funds the operations and capital expenditures of Cimarron. Since Cimarron has no cash accounts, all of our cash management activity is performed by Midstream and affiliates on our behalf, including collection of receivables, payment of payables, and the settlement of sales and purchases transactions. Net amounts due to or from the Company from or to Midstream or affiliates are settled periodically by the transfer of such receivables and payables to Midstream and are shown as net Contributions and Advances from Associated and Subsidiary Companies in the Statement of Cash Flows.<br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Use of Estimate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">s — Conformity with FERC accounting rules and GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and footnotes. Although these estimates are based on management’s best available knowledge of current and expected future events, actual results could be different from these estimates.<br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Property, Plant and Equipment</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> — Property, plant and equipment</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">are recorded at original cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when incurred. Depreciation is computed using the straight-line method over their estimated useful life of 4 to 50 years. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> Asset retirement obligations associated with tangible long-lived assets are recorded at fair value in the period in which they are incurred, if a reasonable estimate of fair value can be made, and added to the carrying amount of the associated asset. This additional carrying amount is then depreciated over the life of the asset. The liability increases due to the passage of time based on the time value of money until the obligation is settled. </span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%"><br/>    Pipeline Revenues </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">— </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">For pipeline transportation services, Cimarron receives fees from shippers to transport the natural gas or selling the natural gas and condensate. Cimarron recognizes pipeline revenues as gas volumes are transported through the pipeline and gathering facilities. When rate cases are pending final FERC approval, a portion of the revenue collected is subject to possible refund. Reserves are established where required for such cases; however, there were no outstanding cases and no reserves recorded as of December 31, 2022 or December 31, 2021.<br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Revenues from transportation agreements are recognized based on contracted volumes transported in the period the services are provided. Our contracts generally have terms that extend beyond one year, and related revenues are recognized over time. The performance obligation for most of our contracts encompasses a series of distinct services performed on discrete daily quantities of natural gas for purposes of allocating variable consideration and recognizing revenue while the customer simultaneously receives and consumes the benefits of the transportation services provided. Revenue is recognized over time consistent with the transfer of services over time to the customer based on daily volumes delivered. Consideration is generally variable, and the transaction price cannot be determined at the inception of the contract, because the volume of natural gas for which the service is provided is only specified on a daily or monthly basis. The transaction price is determined at the time the service is provided as the uncertainty is resolved.<br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We recognize revenue from the sales of natural gas and condensate at the point in time when control is obtained by the customer. Generally, the transaction price is determined at the time of each delivery as the variability of commodity pricing is resolved. Customers usually pay monthly based on the products purchased the previous month.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">    </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Quantities of natural gas over-delivered or under-delivered related to imbalance agreements with shippers and pipelines are recorded monthly as receivables or payables using current market prices or the weighted-average prices of natural gas on the system. These balances are settled with deliveries of natural gas, or with cash. Included in the balance sheet as Miscellaneous Current and Accrued Liabilities as of December 31, 2022 </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">were imbalances totaling $1,380,629. Included in the balance sheet as Miscellaneous Current and Accrued Liabilities as of December 31, 2021 were imbalances totaling $1,172,258.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Environmental Expenditures </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">— </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Environmental expenditures are expensed or capitalized as appropriate, depending upon the future economic benefit. Expenditures that relate to an existing condition caused by past operations, and that do not generate current or future revenue, are expensed. Liabilities for these expenditures are recorded on an undiscounted basis when environmental assessments and/or clean-ups are probable and the costs can be reasonably estimated. Environmental liabilities are included in the balance sheet as Accumulated Miscellaneous Operating Provisions and Miscellaneous Current and Accrued Liabilities. Environmental Accumulated Miscellaneous Operating Provisions and Miscellaneous Current and Accrued Liabilities as of December 31, 2022 were $836,252 and $419,264, respectively. Environmental Accumulated Miscellaneous Operating Provisions and Miscellaneous Current and Accrued Liabilities as of December 31, 2021 were $1,965,616 and $733,035, respectively.<br/></span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Income Taxes </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">— </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Cimarron is a pass-through entity for federal income tax purposes, the taxable income or loss of the Company is reported as part of a consolidated group. Prior to July 18, 2018, the FERC required that Cimarron maintain its books of accounts and determined its rates as though it was a taxable corporate entity.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> On July 18, 2018, the Commission issued guidance in Docket No. PL17-1-001, regarding its revised policy on income tax allowance stating that the Commission “will no longer permit master limited partnerships to recover an income tax allowance in their cost”. The Commission states that if a pass-through pipeline eliminates its income tax allowance from its cost, the Commission anticipates that Accumulated Deferred Income Taxes (“ADIT”) will be removed from the cost.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> Pursuant to the guidance from the July 18 Order, Cimarron has elected to eliminate previously accumulated ADIT balances in Accounts 190 (ADIT), 283 (ADIT-Other) of the Commission’s Uniform System of Accounts. The elimination of the balances from each of these accounts results in a debit to Account 426.5 (Other Deductions).</span></div>

disclosure_of_assets_retirement_obligations_a_r_o_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:18.67pt">ASSET RETIREMENT OBLIGATIONS</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Cimarron’s asset retirement obligations relate primarily to the retirement of transmission lines. Cimarron recognizes the fair value of a liability for an asset retirement obligation in the period in which it is incurred, if a reasonable estimate of fair value can be made. The fair value of the liability is added to the carrying amount of the associated asset. This additional carrying amount is then depreciated over the life of the asset. The liability increases due to the passage of time based on the time value of money until the obligation is settled.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> The asset retirement obligation is adjusted each quarter for any liabilities incurred or settled during the period, accretion expense and any revisions made to the estimated cash flows. The following table summarizes changes in the asset retirement obligation, included in Accumulated Miscellaneous Operating Provisions in the balance sheets:</span></div><div style="margin-top:10pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:72.470%"><tr><td style="width:1.0%"/><td style="width:62.349%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:16.764%"/><td style="width:0.1%"/><td style="width:0.1%"/><td style="width:0.621%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:16.766%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2022</span></td><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2021</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Balance, beginning of period</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">760,787 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">732,968 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accretion expense</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">41,419 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">27,819 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Dispositions</span></td><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(203,276)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="padding:0 1pt"/><td style="padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">— </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Balance, end of period</span></td><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">598,930 </span></td><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"/><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$</span></td><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">760,787 </span></td><td style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div>

disclosure_of_subsequent_events_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-9pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">SUBSEQUENT EVENTS</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">We have evaluated subsequent events through April 18, 2023, the date of these financial statements available to be issued.</span></div>

disclosure_of_significant_contingent_assets_or_liabilities_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:18.67pt">COMMITMENTS AND CONTINGENCIES</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Litigation </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">— </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Periodically, Cimarron is involved in legal matters, none of which, in the opinion of management, will have a material impact on Cimarron’s financial position, results of operations or cash flows.</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%"><br/>    Regulatory Compliance </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">— The operation of pipelines and other facilities for gathering, compressing, treating and transporting natural gas is subject to stringent and complex laws and regulations pertaining to health, safety and the environment. As an owner and operator of these facilities, we must comply with laws and regulations at the federal, state, and, in some cases, local levels that relate to worker safety, pipeline safety, air and water quality, solid and hazardous waste management and disposal, and other environmental matters. The cost of planning, designing, constructing, and operating such facilities incorporates compliance with environmental laws and regulations, worker safety standards, and safety standards applicable to such facilities. In addition, there is increasing focus, from (i) regulatory bodies, communities and through litigation, on hydraulic fracturing and the real or perceived environmental or public health impacts of this technique, which indirectly presents some risk to our available supply of natural gas, (ii) regulatory bodies regarding pipeline system safety, which could impose additional regulatory burdens and increase the cost of our operations, (iii) state and federal regulatory bodies regarding the emission of greenhouse gases, which could impose additional regulatory burdens and increase the costs of our operations, and (iv) regulatory bodies and communities that could delay or prevent the development of infrastructure used in our business. Failure to comply with these various health, safety and environmental laws and regulations may trigger a variety of administrative, civil and potentially criminal enforcement measures, including citizen suits, which can include the assessment of monetary penalties, the imposition of remedial requirements, and the issuance of injunctions or restrictions on operation. Management believes that, based on </span></div><div style="margin-top:10pt;text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">currently known information, compliance with these existing laws and regulations will not have a material adverse effect on our results of operations, financial position or cash flows.</span></div>

disclosure_of_applicable_notes_text_block:
  <div style="margin-top:10pt;padding-left:27pt;text-indent:-27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:18.67pt">BUSINESS CONCENTRATIONS</span></div><div style="text-indent:27pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">One customer accounted for $1,042,517 or 3%, and an affiliate accounted for $31,044,056 or 97%, of Cimarron’s revenues in 2022. One customer accounted $1,067,831 or 4%, and an affiliate accounted for $25,363,602 or 96%, of Cimarron’s revenues in 2021.</span></div>


entity_id: C004923
filing_name: DBM_Pipeline,_LLC_form2_Q4_1680570999
publication_time: 2023-04-03 21:16:39.000000
start_date: 2022-01-01
end_date: 2022-12-31
disclosure_of_important_disclosures_regarding_the_financial_statements_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 1 - NATURE OF ORGANIZATION</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">DBM Pipeline, LLC ("Respondent") is an interstate natural gas pipeline system that transports natural gas in the states of Texas and New Mexico, for delivery to various interconnects primarily for further transportation on other interstate pipelines.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent is a wholly owned subsidiary of Delaware Basin Midstream, LLC, referred to as the “Parent”, which is a wholly owned subsidiary of WGR Operating, LP (“WGO”), a partnership owned by Western Gas Operating, LLC </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">and Western Midstream Operating, LP.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Western Midstream Operating, LP, is a partnership owned by Western Midstream Partners, LP (“WES”), WGR Asset Holding, LLC, and Western Midstream Operating GP, LLC.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">WES is a publicly traded limited partnership, which owns Western Midstream Operating GP, LLC and a limited partner interest in Western Midstream Operating, LP.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Occidental Petroleum Corporation (“Oxy”) through its subsidiaries holds a limited partner interest as well as the entire non-economic general partner interest in WES. The public holds the remaining limited partner interest in WES.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Basis of Presentation.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The accompanying Financial Statements and Schedules have been prepared in accordance with the Federal Energy Regulatory Commission's (FERC) Uniform System of Accounts.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The FERC's Uniform System of Accounts requires that assets, liabilities, revenues and expenses be presented and classified in a manner that may differ from that required by generally accepted accounting principles. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Property and Equipment.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Property and equipment is recorded at cost.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Depreciation and amortization is determined using the straight-line method based on rates pursuant to the March 3, 2015 Application filed in Docket No. CP15-104, and approved by FERC on July 24, 2015.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Depreciation expense was $964,011 and $926,184 for the twelve months ended December 31, 2022 and December 31, 2021, respectively. Amortization of the Acquisition Adjustment was $114,558 and $114,560 for the twelve months ended December 31, 2022 and December 31, 2021 respectively.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Asset Retirement Obligations</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent adopted FERC Order No. 631, Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations which are consistent with the FASB for jurisdictional entities. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The following table provides a summary of changes in asset retirement obligations: </span></div><div><span><br/></span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:112%"> </span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:38.548%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.075%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.077%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">Period Ended</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">December 31, 2021</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Carrying amount at beginning of period</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$364,153</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$339,005</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Revisions in estimates</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3,211</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">17,010</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Additions / (Settlements)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">118,502</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">—</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accretion expense</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">24,631</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">8,138</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Carrying amount at end of period </span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$510,497</span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$364,153</span></td></tr></table></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Cash and Cash Equivalents.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Parent provided cash as needed to support the operations. Consequently, the accompanying balance sheet does not include any cash balances. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Use of Estimates and Significant Risk.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">To conform to FERC's Uniform System of Accounts, management makes estimates and assumptions that affect the amounts reported in the financial statements and associated notes.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">These estimates are evaluated on an ongoing basis, utilizing historical experience and other methods considered reasonable in the specific circumstances.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Although these estimates are based on management’s best available knowledge at the time, actual results may differ.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Effects on Respondent's business, financial position or results of operations resulting from revisions to estimates are recognized when the facts that give rise to the </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">revision become known.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Changes in facts and circumstances or discovery of new facts or circumstances may result in revised estimates and actual results may differ from these estimates. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent is subject to risks inherent in the industry in which it operates, which can affect its gas supply.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent's financial condition and results of operations will depend significantly upon the volume of gas being delivered to its pipeline system for transportation, which is not within Respondent's control.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Income Taxes</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%">.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">As a partnership that holds interests in regulated public utilities, WES is a partnership/pass-through entity subject to the FERC Policy Statement on Income Tax Allowances (“ITA”).</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">WES will receive ITA to the extent of the “actual or potential” tax liability of its constituent partners.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The FERC allows for ITA of a pass-through entity to reflect the weighted marginal tax rate of its partners.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The FERC considers this methodology to be akin to its stand-alone method of allowing an ITA based on the marginal tax rate applicable to net income.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Tax allowances are calculated for the Respondent on a separate return basis.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Deferred federal income taxes are provided on all temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Environmental Expenditures.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> The Partnership is subject to various environmental-remediation obligations arising from federal, state, and local laws and regulations. Losses associated with environmental obligations are accrued when the necessity for environmental remediation or other potential environmental liabilities becomes probable and the costs can be reasonably estimated, with the exception of environmental obligations acquired in a business combination, which are recorded at fair value at the time of acquisition.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:112%">Fair Value.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> The fair-value-measurement standard defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The standard characterizes inputs used in determining fair value according to a hierarchy that prioritizes those inputs based upon the degree to which they are observable. The three levels of the fair value hierarchy are as follows: </span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Level 1 - Inputs represent unadjusted quoted prices in active markets for identical assets or liabilities.</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (for example, quoted market prices for similar assets or liabilities in active markets or quoted market prices for identical assets or liabilities in markets not considered to be active, inputs other than quoted prices that are observable for the asset or liability, or market-corroborated inputs).</span></div><div><span><br/></span></div><div style="text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Level 3 - Inputs that are not observable from objective sources, such as management’s internally developed assumptions used in pricing an asset or liability (for example, an estimate of future cash flows used in management’s internally developed present value of future cash flows model that underlies the fair value measurement).</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Nonfinancial assets and liabilities initially measured at fair value include certain assets and liabilities acquired in a third-party business combination, assets and liabilities exchanged in non-monetary transactions, initial recognition of asset retirement obligations, and initial recognition of environmental obligations assumed in a third-party acquisition. Impairment analyses for long-lived assets and other intangibles, and the initial recognition of asset retirement obligations and environmental obligations use Level 3 inputs. When the Respondent is required to measure fair value, and there is not a market-observable price for the asset or liability or a market-observable price for a similar asset or liability, the Respondent utilizes the cost, income, or market valuation approach depending on the quality of information available to support management’s assumptions.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable reported on the balance sheet approximate fair value due to the short-term nature of these items.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 3 - RELATED PARTIES</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">As discussed in Note 1, Respondent is a wholly owned subsidiary of WGO, which is wholly owned (directly and indirectly) by WES.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Because Respondent is a small pipeline, it is necessary for certain general and administrative functions to be provided to Respondent.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In November 2003, FERC issued Order 2004, which established revised Standards of Conduct for Transmission Providers regarding conduct with affiliated entities.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Effective January 9, 2007, the Commission, responding to the decision of the United States Court of Appeals for the District of Columbia vacating and remanding Order No. 2004 as it relates to interstate natural gas pipelines in National Fuel Gas Supply Corporation v. FERC, 468 F.3d 831 (D.C. Cir. 2006), issued Order No. 690, an interim rule promulgating interim standards of conduct regulations that govern the relationship between natural gas transmission providers and their marketing affiliates, and promulgating the standards of conduct that were not challenged before the court on an interim basis.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On October 16, 2008, FERC issued Order No. 717 in Docket No. RM07-1-000, effective November 26, 2008, which amends the regulations promulgated in interim Order No. 690.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent received a partial waiver of the standards of conduct on July 24, 2015 and is currently in compliance with the required standards of conduct.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent has negotiated rate interruptible transportation contracts with AESC and Delaware Basin Midstream, LLC, these contracts initially extended through February 28, 2021 and September 30, 2020, respectively, and included evergreen provisions which extend the agreements until either party terminates them. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Total Operating Expenses were $2,027,578 and $1,675,156 for the twelve months ended December 31, 2022 and December 31, 2021, respectively and include $273,562 and $256,082, respectively of administrative and general expenses allocated from affiliated companies.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The affiliate portion of operation and maintenance expenses are related to contractual agreements with affiliate companies to operate and maintain Respondent's compression facilities.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The affiliate portion of administrative and general expenses allocated from WES to Respondent are in exchange for:</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:13.8pt">business services, such as payroll, accounts payable and facilities management;</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:13.8pt">corporate services, such as finance and accounting, marketing, legal, human resources, investor relations and public and regulatory policy;</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:13.8pt">executive compensation, and</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">•</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:13.8pt">pension and other post-retirement benefit costs.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The allocation is performed using a FERC approved methodology referred to as the Distrigas method.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Advances from Associated Companies was $20,087,383 and $16,352,003 as of December 31, 2022 and December 31, 2021, respectively. All current income taxes are accounted for as intercompany activity and recorded in Advances from Associated Companies.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Accounts Payable to Associated Companies was zero as of both December 31, 2022 and December 31, 2021. Accounts Receivable from Associated Companies was zero as of both December 31, 2022 and December 31, 2021.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 4 - INCOME TAXES</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Respondent recognizes Income Tax Allowances (“ITA”) based on the “Pass-through” methodology allowed by the Commission for subsidiary companies.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The “Pass-through” allowance reflects the weighted tax liability of the pass-through entity’s owners.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The components of income tax expense are as follows:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:38.548%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.075%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.077%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Twelve months ended</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2021</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Current YTD</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Previous YTD</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Current Federal/State </span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(765,605)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(865,361)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Deferred Federal/State </span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">214,152</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">333,199</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Total</span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(551,453)</span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(532,162)</span></td></tr></table></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Total income taxes differed from the amounts computed by applying the statutory income tax rate to income before income taxes. The sources of these differences are as follows:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:38.548%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.075%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.077%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Twelve months ended</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">December 31,</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2021</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Income before income taxes - IBIT</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(2,580,616)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(2,207,901)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Statutory tax rate</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21%</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Tax computed at statutory rate</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(541,929)</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(463,659)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Adjustment resulting from:</span></td><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Rate Differential from Statutory Rate</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">—</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">—</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">State Tax (net of federal benefit)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(7,671)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(63,581)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Marginal tax rate change</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">—</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">—</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Other</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(1,853)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(4,921)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Total Income Tax expense</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(551,453)</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(532,162)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Effective tax rate</span></td><td colspan="3" style="border-top:3pt double #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21.37%</span></td><td colspan="3" style="border-top:3pt double #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">24.10%</span></td></tr></table></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The tax effects of temporary differences that give rise to significant portions of deferred tax assets (liabilities) are as follows:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:38.548%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.075%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.077%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">December 31,</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">December 31, </span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">2021</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Current YTD</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Previous YE</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Depreciable Property</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(4,824,730)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(4,579,413)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Other</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">108,717</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">77,551</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">  Total</span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(4,716,013)</span></td><td colspan="3" style="border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(4,501,862)</span></td></tr></table></div><div><span><br/></span></div><div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 5 – REGULATORY MATTERS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company is subject to the jurisdiction of the FERC in accordance with the Natural Gas Act of 1938. The Company operates under a FERC approved tariff that governs its operations, terms and conditions of service, and rates. </span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">All transportation services are provided at a negotiated Commodity Charge of $0.00 per MMBtu, pursuant to Rate Schedule IT.</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On March 3, 2015 the Company filed an application requesting authorization to own and operate its existing Ramsey Residue Line in Docket No. CP15-104.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On July 24, 2015 FERC issued an order granting the Company its certificate of public convenience and necessity under section 7(c) of the NGA as well as a blanket construction certificate under Subpart F of Part 157 of the Commission’s regulations. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%"> </span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On September 1, 2022, the Company acquired a 16-inch diameter, approximately 8.6 mile length, residue gas pipeline that originates at the tailgate of the Bone Spring processing plant and terminates at the interconnection with the Transwestern Pipeline Company, LLC interstate pipeline Bone Spring Delivery Meter in Ward County, Texas (the “Residue Line”). In Docket No. RP23-114-000, the Commission accepted Company’s proposed tariff revisions to add the Residue Line effective November 1, 2022. The tariff revisions clarify the scope of the Company’s FERC jurisdictional facilities by reflecting the addition of the Residue Line.</span></div><div style="margin-top:2pt"><span><br/></span></div><div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 6 – SUPPLEMENTAL CASH FLOW DISCLOSURE</span></div><div style="margin-top:2pt"><span><br/></span></div><div style="margin-top:2pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The following table contains supplemental cash flow information:</span></div><div style="margin-top:2pt"><span><br/></span></div><div style="margin-top:2pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:38.548%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.075%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:29.077%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="6" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">Period Ended</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">December 31, 2021</span></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accrued capital expenditures</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$150,800</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$7,100</span></td></tr></table></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">NOTE 7 – SUBSEQUENT EVENTS</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company has evaluated subsequent events from the balance sheet date through April 3, 2023, the date at which the financial statements were available to be issued and determined there are no other items to disclose.</span></div>


# gas_property_and_capacity_leased_from_others_212_duration

entity_id: C000094
filing_name: Texas_Eastern_Transmission,_LP_form2_Q4_1650158392
publication_time: 2022-04-16 21:19:52.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Brazoria Interconnector Gas Pipeline, LLC
lease_description: Texas Eastern and Brazoria Interconnector Gas Pipeline, LLC
gas_property_and_capacity_leased_from_others_axis:
  Brazoria Interconnector Gas Pipeline, LLC, Texas Eastern and Brazoria Interconnector Gas Pipeline, LLC


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1650000390
publication_time: 2022-04-15 01:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 2
lessor_name: Kinder Morgan Tejas Pipeline, LLC
lease_description:
  Leased capacity through June 2023 of 100,000 Dth/day on transmission pipeline located between Ganado County, Texas and Hildago County, Texas


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1650000390
publication_time: 2022-04-15 01:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 3
lessor_name: National Fuel Gas Supply Corp.
lease_description:
  Leased capacity through October 2030 of 140,000 Dth/day on transmission pipeline located in Pennsylvania and New York


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1650000390
publication_time: 2022-04-15 01:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Dominion Transmission Inc.
lease_description:
  Leased capacity through October 2027 of 150,000 Dth/day on transmission pipeline located in Pennsylvania and New York


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1649276258
publication_time: 2022-04-06 16:17:38.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Natural Gas Pipeline Company of America LLC
lease_description:
  Leased capacity through July 2032 of 200,000 Dth/day in 19 miles of transmission pipeline located in Cameron Parish, Louisiana


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650081622
publication_time: 2022-04-16 00:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Dogwood Enterprise Holdings, Inc. (Dogwood)
lease_description: Dogwood's undivided ownership interest in the Dalton Lateral
gas_property_and_capacity_leased_from_others_axis:
  Dogwood Enterprise Holdings, Inc. (Dogwood), Dogwood's undivided ownership interest in the Dalton Lateral


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650081622
publication_time: 2022-04-16 00:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Meade Pipeline CO LLC (Meade)
lease_description: Meade's undivided joint ownership interest in the CPL-Leidy South Facilities
gas_property_and_capacity_leased_from_others_axis:
  Meade Pipeline CO LLC (Meade), Meade's undivided joint ownership interest in the CPL-Leidy South Facilities


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Texas Eastern Transmission
gas_property_and_capacity_leased_from_others_axis:
  Texas Eastern Transmission, Capacity operating agreement dated 6/6/1996. Capacity of 141,500 Dth/Day. Initial term of service ends 10/31/2014. Two Year notice required for termination.

lease_description:
  Capacity operating agreement dated 6/6/1996. Capacity of 141,500 Dth/Day. Initial term of service ends 10/31/2014. Two Year notice required for termination.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Columbia Gulf Transmission LLC
gas_property_and_capacity_leased_from_others_axis:
  Columbia Gulf Transmission LLC, Capacity and Exchange agreement dated 10/1/2013. Capacity of 545,635 Dth/Day. Initial term of service ends 3/31/2024.

lease_description:
  Capacity and Exchange agreement dated 10/1/2013. Capacity of 545,635 Dth/Day. Initial term of service ends 3/31/2024.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Millennium Pipeline Co. LLC
gas_property_and_capacity_leased_from_others_axis:
  Millennium Pipeline Co. LLC, Second Amended and Restated capacity and exchange agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/Day available at Ramapo. NY terminus. Initial term is for 15 years from in-service date of 12/21/2008.

lease_description:
  Second Amended and Restated capacity and exchange agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/Day available at Ramapo. NY terminus. Initial term is for 15 years from in-service date of 12/21/2008.


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1649981253
publication_time: 2022-04-14 20:07:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 0-1
lessor_name: Crosspoint Pipeline, LLC
lease_description:
  EGT leases from CrossPoint Pipeline, LLC, an 11-mile-long, 16-inch-diameter pipeline located in Harrison County, Texas. In conjunction with DCP Midstream, LLC, EGT holds a 50% interest in CrossPoint Pipeline, LLC. The Commission authorized the lease in Docket No. CP08-463-000.


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1681497054
publication_time: 2023-04-14 14:30:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Eastern Gas Transmission and Storage Inc.
lease_description:
  Leased capacity through October 2027  of 150,000 Dth/day on transmission pipeline located in Pennsylvania and New York


# gas_property_and_capacity_leased_to_others_213_duration

entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1649918468
publication_time: 2022-04-14 02:41:08.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Columbia Gas Transmission, LLC
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas Transmission, LLC, Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024.

lease_description:
  Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024.


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1648235763
publication_time: 2022-03-25 15:16:03.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Columbia Gas Transmission, LLC
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas Transmission, LLC, Second Amended and Restated Capacity and Exchange Agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/day from Corning, NY to Ramapo, NY terminus. Initial term is 15 years from in service date of 12/21/2008.

lease_description:
  Second Amended and Restated Capacity and Exchange Agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/day from Corning, NY to Ramapo, NY terminus. Initial term is 15 years from in service date of 12/21/2008.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Columbia Gas of Virginia
lease_description: Agreement for 6,600 Dth/day for gas flowing between Greensville and Petersburg, VA.
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas of Virginia, Agreement for 6,600 Dth/day for gas flowing between Greensville and Petersburg, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: City of Richmond
lease_description: Agreement for 10,032 Dth/day for gas flowing northbound between Greensville and Westrich, VA.
gas_property_and_capacity_leased_to_others_axis:
  City of Richmond, Agreement for 10,032 Dth/day for gas flowing northbound between Greensville and Westrich, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Virginia Natural Gas
lease_description: Agreement for 38,000 Dth/day for gas flowing between Greensville and Petersburg, VA.
gas_property_and_capacity_leased_to_others_axis:
  Virginia Natural Gas, Agreement for 38,000 Dth/day for gas flowing between Greensville and Petersburg, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Millennium Pipeline Company, LLC
gas_property_and_capacity_leased_to_others_axis:
  Millennium Pipeline Company, LLC, Agreement dated 3/21/2006 for 44,652 Dth/day for gas flowing both northbound and southbound between Milford, Port Jervis, and Sparrowbush. Initial term of the agreement is for 15 years from the in service date of 12/21/2008.

lease_description:
  Agreement dated 3/21/2006 for 44,652 Dth/day for gas flowing both northbound and southbound between Milford, Port Jervis, and Sparrowbush. Initial term of the agreement is for 15 years from the in service date of 12/21/2008.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650344637
publication_time: 2022-04-19 01:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 1
lessee_name: Horizon Pipeline Company, L.L.C.
lease_description:
  380,000 dekatherms per day (Dth/day) leased capacity in 42 miles of transmission pipeline located near Joliet, Illinois.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650344637
publication_time: 2022-04-19 01:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 2
lessee_name: Kinder Morgan Illinois Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 25.7 miles of transmission pipeline located in Illinois. Provides natural gas transmission service from near Beecher, Illinois to near Burnham, Illinois.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650344637
publication_time: 2022-04-19 01:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 3
lessee_name: Kinder Morgan Louisiana Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 19 miles of transmission pipeline located in Cameron Parish, Louisiana.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1681326323
publication_time: 2023-04-12 15:05:23.000000
start_date: 2022-01-01
end_date: 2022-12-31
gas_property_and_capacity_leased_to_others_axis: 2
lessee_name: Kinder Morgan Illinois Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 25.7 miles of transmission pipeline located in Illinois. Provides natural gas transmission services from near Beecher, Illinois to near Burnham, Illinois.


# non_traditional_rate_treatment_afforded_new_projects_217_duration

entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1650079854
publication_time: 2022-04-15 23:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
c_p_docket_number: RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000
type_of_rate_treatment: Separately Stated
location_or_name_of_facility: Garden Creek
non_traditional_rate_treatment_afforded_new_projects_axis:
  Garden Creek, RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000, Separately Stated


# general_description_of_construction_overhead_procedure_table_218_duration

entity_id: C000087
filing_name: Gulfstream_Natural_Gas_System,_L.L.C._form2_Q4_1651558776
publication_time: 2022-05-03 02:19:36.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: 0.08
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: 0.00
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 0.14
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: 0.00
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: 0.00
capitalization_of_construction_overhead_average_short_term_debt_entity: 0.00
capitalization_of_construction_overhead_long_term_debt_entity: 0.00
construction_overhead_average_construction_work_in_progress_entity_name: 0.00
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: 0.00
general_description_of_construction_overhead_text_block:
  <div style="text-indent:33pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span></div>


entity_id: C000147
filing_name: Elba_Express_Company,_L.L.C._form2_Q4_1649276339
publication_time: 2022-04-06 16:18:59.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Elba Express Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1649918468
publication_time: 2022-04-14 02:41:08.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gulf Pipeline Company
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gulf Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021, $15,670,414.87 of equity and $1,345,781.64 of debt were directly charged to construction.</span></div>


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1650000390
publication_time: 2022-04-15 01:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Tennessee Gas Pipeline Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Tennessee Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C000967
filing_name: El_Paso_Natural_Gas_Company,_L.L.C._form2_Q4_1650012110
publication_time: 2022-04-15 04:41:50.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: El Paso Natural Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: El Paso Natural Gas Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">1. Construction Overhead</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font> as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(f) Overheads are directly assigned to each project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">2. Allowance for Funds Used During Construction:</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">Allowance for funds used during construction is calculated below.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">3. Net-of-Tax rate for borrowed funds</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">Not Applicable</font></font></p></div>


entity_id: C000190
filing_name: Carolina_Gas_Transmission,_LLC_form2_Q4_1652922931
publication_time: 2022-05-18 21:15:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Eastern Energy Gas Holdings, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Eastern Energy Gas Holdings, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $276,610 for 2021 and $219,789 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $276,610 and $219,789 for 2020</span></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1648235763
publication_time: 2022-03-25 15:16:03.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Millennium Pipeline Company, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 2011 Cost and Revenue Study
capitalization_of_construction_overhead_long_term_debt_entity: Millennium Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021, $6,265.90 of equity and $1,150.30 of debt were directly charged to construction.</span></div>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1648013420
publication_time: 2022-03-23 01:30:20.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Tuscarora Gas Transmission
capitalization_of_construction_overhead_long_term_debt_entity: Tuscarora Gas Transmission
construction_overhead_average_construction_work_in_progress_entity_name: Tuscarora Gas Transmission
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $475,401 of equity and $22,085 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C005141
filing_name: Sabal_Trail_Transmission,_LLC_form2_Q4_1649482904
publication_time: 2022-04-09 01:41:44.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
construction_overhead_average_construction_work_in_progress_entity_name: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Use this space to paste the disclosure required by instructions on page 218.1</span></div>


entity_id: C008884
filing_name: Midship_Pipeline_Company,_Llc_form2_Q4_1650332907
publication_time: 2022-04-18 21:48:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">OVERHEAD:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, which excludes assets purchased on construction projects that are immediately placed in service when received.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Capital expenditures of Midship Pipeline Company were funded by both debt and equity funding. The Company did not acquire debt until February 29, 2019. For the periods prior to debt being acquired, Midship Pipeline Company computed AFUDC based on a 50/50 debt vs equity capitalization structure in accordance with what was filed and approved by the FERC, and applied an effective debt rate based on such split.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Once Midship Pipeline Company acquired debt, a weighted average debt rate of 4.37% was used in the AFDUC debt component of the computation with the continued use of a 50/50 debt to equity ratio. In 2019, the Company entered into debt interest rate swap agreements with the intent to hedge the exposure to volatility in floating-rate interest payments on construction loans. During 2019 and 2020, Midship incurred losses on the interest rate swaps as a result of declining rates over this time. As the losses on interest rate swaps were an incremental cost of the construction financing, Midship incorporated the losses in its computed AFUDC debt rate.</span></div>


entity_id: C001088
filing_name: MountainWest_Pipeline,_LLC_form2_Q4_1658536560
publication_time: 2022-07-22 20:36:00.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $425,615 for 2021 and $20,107 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $141,119 for 2021 and $39,996 for 2020.</span></div>


entity_id: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1649976539
publication_time: 2022-04-14 18:48:59.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">1. </span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: normal; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline"> Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p></div></div>


entity_id: C005201
filing_name: Florida_Southeast_Connection,_LLC_form2_Q4_1650076171
publication_time: 2022-04-15 22:29:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Construction Overhead</span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:13.373%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.157%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Description of Overhead</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Nature of Work</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General Procedure for Determining the Amount Capitalized</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Method of Distribution to Construction Jobs</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Whether Different Rates are Applied to Different Types of Construction</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Basis of Differentiation in Rates for Different Types of Construction</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Whether the Overhead is Directly or Indirectly Assigned</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c )</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Benefits Capitalized</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Employer portion of paid employee benefits includes: Pension, Medical, Dental, Life, Retiree credits and etc.</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll dollars charged to Capital</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Month-end assessment</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The assessment is applied the same across all construction types</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">N/A</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead Cost is directly charged to payroll</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll Taxes Expense Capitalized</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Employer portion of paid employee Payroll Taxes</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll dollars charged to Capital</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Month-end assessment</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The assessment is applied the same across all construction types</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">N/A</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead Cost is directly charged to payroll</span></td></tr></table></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Allowance for funds under construction (AFUDC)</span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction is charged on all construction projects in FERC account 107 which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the dated the property is being placed in service. The amount capitalized during the construction pursuant to FERC rules which includes allowance for the costs of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each project. Costs excluded from the AFUDC bases are contract retentions and capital accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. Not Applicable</span></div>


entity_id: C001275
filing_name: Eastern_Shore_Natural_Gas_Company_form2_Q4_1649982452
publication_time: 2022-04-14 20:27:32.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Eastern Shore’s construction overhead contains payroll charges for administrative personal who indirectly allocate portions of their time to construction projects as a whole. The dollars associated with the allocation are spread evenly across all contractions projects that take place each month. Construction projects are typically projects with a higher use of labor which includes Mains, Compressor Stations, and Meter/Regulator Stations</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">.</span>


entity_id: C001157
filing_name: Cameron_Interstate_Pipeline,_LLC_form2_Q4_1650363445
publication_time: 2022-04-19 06:17:25.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Use this space to paste the disclosure required by instructions on page 218.1</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts capitalized are directly assigned, based on individual construction projects.</span></div>


entity_id: C000545
filing_name: Enable_Mississippi_River_Transmission,_LLC_form2_Q4_1649988071
publication_time: 2022-04-14 22:01:11.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_average_short_term_debt_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_long_term_debt_entity: Enable Midstream Partners, LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Midstream Partners, LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(a) Planning, supervising, inspecting and approving new construction. Preparation of correspondence, purchasing, <span style="background-color: unset; text-align: inherit">accounting records and other administrative and general expenses.</span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(b) Determination of estimated time spent on or incident to construction by engineers and other supervisory personnel, field administrative personnel, accounting employees, etc. and other costs and expenses of a general nature.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(c) Distributed to construction jobs by means of a supervision percentage determined by the ratio of the predetermined overheads to the construction work in progress accounts.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(d) Different rates are applied to different types of construction.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(e) Construction jobs that involve actual construction are charged at a different rate than are jobs for purchases of capital assets. The basis of differentiation in rates is determined based on whether the asset is a purchased asset or a</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">constructed asset. A differentiation in rates is also determined based on the projected spend level of a construction project.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(f) Overhead is indirectly assigned.</p><p>Allowance for funds used during construction (AFUDC) represents the approximate net composite interest cost of borrowed funds and a reasonable return on equity funds used for construction purposes. AFUDC costs are capitalized as a component of projects under construction and are amortized over the depreciable life of the asset class being constructed. MRT calculates the allowable AFUDC amounts in accordance with the rules prescribed by FERC.</p><p><span style="background-color: unset; text-align: inherit">The  </span><span style="background-color: unset; text-align: inherit">components of the formula for computation of the AFUDC rate are those of the former parent company, Enable Midstream Partners, LP. Long-term debt, Preferred Stock, and Equity amounts are based on balances as of the most recent quarter-end. For 2021 computations, this was as of September 30, 2021. Short-term debt is calculated from the average of short-term debt at the end of the most recent 13 months.</span></p><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto"><br /><br /><br /></span></p></div>


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1649977171
publication_time: 2022-04-14 18:59:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">1. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for surpervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">2. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Allowance for funds during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for fund used is being charged.  For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1 and Allowance for borrowed funds used during construction, </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p class="List_Paragraph"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p></div>


entity_id: C000095
filing_name: Equitrans,_L.P._form2_Q4_1649468501
publication_time: 2022-04-08 21:41:41.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Equitrans Midstream Corporation
capitalization_of_construction_overhead_long_term_debt_entity: Equitrans Midstream Corporation
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Explanation of the overhead costs, which the Company terms "Indirect Charges not Directly Assignable to Individual Orders"</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Costs of planning and designing construction projects, costs of general supervision and clerical work, and rent and expenses, all associated with construction</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The amounts capitalized are determined on the basis of actual time spent or a study of time spent.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">These charges are assigned to a blanket construction order and prorated to individual construction jobs based upon their total direct charges</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The percentage as determined under (c) is applied to all construction jobs except for construction orders relating to the purchase of office furniture, automotive equipment, meters and regulators. In these cases a lower rate is applied.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The reason for using different percentages for different types of construction as shown under (d) is to apportion the overhead charge on an equitable basis.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">f.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:13.56pt">The overhead is indirectly assigned based upon direct charges to construction.</span></div><div style="padding-left:31.5pt"><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Allowances for Funds Used During Construction</span></div><div style="margin-top:3pt"><span><br/></span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">For individual installations and renewals of operating facilities.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Basic charges to which allowance for funds used is applied are the direct and indirect expenditures, not including allowance for funds used, on those construction orders for which the period of time for construction is more than thirty days.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">Allowance for funds used is computed for each construction order on the expenditures during the period from the date the construction is started on a continuous basis to the date that the facilities were placed in service.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The allowance rate of 8.216% used for the year 2020 is determined by application of the formula prescribed in FERC Order No. 561.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Gross interest rates on borrowed funds:</span></div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:47.321%"><tr><td style="width:1.0%"/><td style="width:75.944%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:21.856%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Annual Interest </span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">255,821</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Principal Amount</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">5,802,500</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Gross Interest Rate</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">4.4088</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">%</span></td></tr></table>


entity_id: C010280
filing_name: Cheyenne_Connector,_Llc_form2_Q4_1650066937
publication_time: 2022-04-15 19:55:37.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1650070948
publication_time: 2022-04-15 21:02:28.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ANR Pipeline Company
capitalization_of_construction_overhead_long_term_debt_entity: ANR Pipeline Company
construction_overhead_average_construction_work_in_progress_entity_name: ANR Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:98.363%"><tr><td style="width:1.0%"/><td style="width:98.900%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr style="height:17pt"><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $32,844,787 of equity and $10,087,066 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000592
filing_name: Texas_Gas_Transmission,_LLC_form2_Q4_1650052466
publication_time: 2022-04-15 15:54:26.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three - Year Average
construction_overhead_average_construction_work_in_progress_entity_name: Texas Gas Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:9.66pt">Use this space to input 218.1:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Texas Gas does not allocate and capitalize General Office Department expense related to construction projects. Direct expenses will be charged directly to construction projects as incurred based on actual time worked.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Construction overhead charges are intended to capture 1) Fringe burden-employee related costs like taxes and benefits such as overtime and 2) Administrative burden - salaries &amp; expenses of supervisory or administrative personnel that don't charge directly to projects.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Fringe and Administrative burden are fixed percentages applied to labor costs charged directly to capital projects. The fringe burden rate is determined from studies made of the previous year's cost and current year's plan. The Administrative burden rate is calculated using the percentage of salaries for supervision and administrative personnel to the direct salaries of a service group.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:28.23pt">Percentages are applied to labor charged directly to projects. For projects where no company labor is utilized, supervisory personnel will charge their time directly.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Different rates are applied to different types of construction capabilities.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">The different construction overhead rates are determined by the level to salaries within the construction groups.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">f.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:30.46pt">All overhead is directly applied.</span></div>


entity_id: C011170
filing_name: Double_E_Pipeline,_LLC_form2_Q4_1650354502
publication_time: 2022-04-19 03:48:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">1.1.Construction Overhead</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a.Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The<font style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">overheadamount</font>capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">b. </font><!--[endif]-->The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">c. </font><!--[endif]-->Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">d. </font><!--[endif]-->Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">e. </font><!--[endif]-->The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">f. </font>Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">2.Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a. Allowance for funds used during construction is calculated on Page 218a.</font></p>
  <p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">3.Net-of-Tax rate borrowed funds</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a. Not Applicable</font></p></div>


entity_id: C000591
filing_name: Gulf_South_Pipeline_Company,_LLC_form2_Q4_1650052691
publication_time: 2022-04-15 15:58:11.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gulf South Pipeline Company, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate case
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:9.66pt">Use this space to input 218.1:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Gulf South does not allocate and capitalize General Office Department expense related to construction projects. Direct expenses will be charged directly to construction projects as incurred based on actual time worked.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Construction overhead charges are intended to capture 1) Fringe burden-employee related costs like taxes and benefits such as overtime and 2) Administrative burden - salaries &amp; expenses of supervisory or administrative personnel that don't charge directly to projects.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Fringe and Administrative burden are fixed percentages applied to labor costs charged directly to capital projects. The fringe burden rate is determined from studies made of the previous year’s costs and current year’s plan. The Administrative burden rate is calculated using the percentage of salaries for supervision and administrative personnel to the direct salaries of a service group.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:28.23pt">Percentages are applied to labor charged directly to projects. For projects where no company labor is utilized, supervisory personnel will charge their time directly.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Different rates are applied to different types of construction capabilities.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">The different construction overhead rates are determined by the level of salaries within the construction groups.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">f.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:30.46pt">All overhead is directly applied.</span></div>


entity_id: C001506
filing_name: CHENIERE_CREOLE_TRAIL_PIPELINE,_L.P._form2_Q4_1650073870
publication_time: 2022-04-15 21:51:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:12pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">OVERHEAD:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly charged, based on individual construction projects exclusive of capital spares and construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property.</span></div>


entity_id: C000582
filing_name: Midwestern_Gas_Transmission_Company_form2_Q4_1649379763
publication_time: 2022-04-07 21:02:43.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. CP05-372
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Capitalization of Construction Overhead</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Capitalization of Allowance for Funds Used During Construction</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">N/A</span></div>


entity_id: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1652837911
publication_time: 2022-05-17 21:38:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charges to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div><span><br/></span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $6,410,590 for 2021 and $11,730,978 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $1,660,945 for 2021 and $5,329,799 for 2020.</span></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1649980583
publication_time: 2022-04-14 19:56:23.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">1. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: normal; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">2.</span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline"> Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p></div>


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1649276258
publication_time: 2022-04-06 16:17:38.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Kinder Morgan Louisiana Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead:</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"> (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different overhead rates are applied based on the nature of the construction project. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C000596
filing_name: TransColorado_Gas_Transmission_Company_LLC_form2_Q4_1648236378
publication_time: 2022-03-25 15:26:18.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: TransColorado Gas Transmission Company LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">1. Construction Overhead</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font> amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(f) Overheads are directly assigned to each project.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">2. Allowance for Funds Used During Construction</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">Allowance for funds used during construction is calculated below.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">Not Applicable</font></p></div>


entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1650079854
publication_time: 2022-04-15 23:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: WBI Energy Transmission, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3
capitalization_of_construction_overhead_average_short_term_debt_entity: WBI Energy Transmission, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: WBI Energy Transmission, Inc.
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Engineering and Supervision (ES) – Consists of time and expense occasioned by construction activity not directly chargeable to specific jobs; includes budget preparation, material ordering and expediting, map drafting, right-of-way and property owner matters, in-progress supervision, project cleanup and completion reporting.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General and Administrative (GA) – Consists of time and expenses chargeable to construction administration and includes the proportionate part of the annual work of district managers, general office administrators, and district and general office accounting staffs related to construction activity.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Items described in (a) on an experience (time study or estimated) basis.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">On a percentage basis applied to the cost of the project – exclusive of overhead charges.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Same percentage basis applied to all types of construction. Purchased assets are loaded with GA only. The percentage is revised as cost experience dictates.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">None.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">Indirectly assigned.</span></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1649478029
publication_time: 2022-04-09 00:20:29.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Northwest Pipeline
capitalization_of_construction_overhead_long_term_debt_entity: Northwest Pipeline
construction_overhead_average_construction_work_in_progress_entity_name: Northwest Pipeline
general_description_of_construction_overhead_text_block:
  <div style="margin-top:5pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Construction Overheads</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads will include certain salaries and expenses directly incidental to specific construction jobs.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads are charged directly to a construction overhead clearing work order.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">Once construction overheads are charged to a construction clearing work order, they are allocated to specific construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The same rate is applied to all construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Not Applicable.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">The overhead is indirectly assigned.</span></div><div style="margin-top:30pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Allowance for Funds Used During Construction Capitalized on Project in the Process of Construction</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Allowance for Funds Used During Construction (AFUDC) is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The means of the current monthly expenditure added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 9.24% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 1.71% and for other funds after compounding is 7.35%.</span></div>


entity_id: C000581
filing_name: Viking_Gas_Transmission_Company_form2_Q4_1649379935
publication_time: 2022-04-07 21:05:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. RP02-132-000
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Capitalization of Construction Overhead</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Capitalization of Allowance for Funds Used During Construction</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. N/A</span></div>


entity_id: C000088
filing_name: Maritimes_&_Northeast_Pipeline,_L.L.C._form2_Q4_1650348867
publication_time: 2022-04-19 02:14:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
construction_overhead_average_construction_work_in_progress_entity_name: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span>


entity_id: C001087
filing_name: MountainWest_Overthrust_Pipeline,_LLC_form2_Q4_1652925982
publication_time: 2022-05-18 22:06:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:110%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provide to the construction projects.</span></div><div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $132,460 for 2021 and $69,756 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $16,870 for 2021 and $9,467 for 2020.</span></div>


entity_id: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1650072250
publication_time: 2022-04-15 21:24:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated quarterly for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1649982766
publication_time: 2022-04-14 20:32:46.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: PEPL
capitalization_of_construction_overhead_long_term_debt_entity: PEPL
construction_overhead_average_construction_work_in_progress_entity_name: Sea Robin
general_description_of_construction_overhead_text_block:
  <div><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">           1. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Construction Overhead</span></span><span style="font-size: 12pt; line-height: 107%"> </span></p><p><br /></p><p style="margin: 0 0 0.0001pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Direct company labor costs, including  costs for supervisory personnel who devote time to capital projects, are  direct-charged to work orders based on actual hours devoted to specific  projects. Related employee benefit costs are charged to construction,  retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by  applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study. </span></p><p><br /></p><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">           2.  </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span><span style="font-size: 12pt; line-height: 107%"> </span></p><p><br /></p><p style="margin: 0 0 8pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during  construction is charged on all construction projects in Construction Work in  Progress which have not been completed by the end of the month for which the  allowance for funds used is being charged. For construction projects, an  allowance for funds used during construction is charged up to the date the  property is actually placed in service. The amount capitalized during the  construction period is calculated pursuant to FERC rules which includes  allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half ofthe current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1652922666
publication_time: 2022-05-18 21:11:06.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Eastern Energy Gas Holdings, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Eastern Energy Gas Holdings, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:110%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $521,105 for 2021 and $467,061 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $170,911 for 2021 and $286,468 for 2020.</span>


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650081622
publication_time: 2022-04-16 00:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Transcontinental Gas Pipe Line Company, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
capitalization_of_construction_overhead_long_term_debt_entity: Transcontinental Gas Pipe Line Company, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Transcontinental Gas Pipe Line Company, LLC
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Construction Overheads</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overhead will include certain salaries and expenses directly incidental to specific construction jobs.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads are charged directly to a construction overhead clearing work order.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">Once construction overheads are charged to a construction clearing work order, they are allocated to specific construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The same rate is applied to all construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Not applicable.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">The overhead is indirectly assigned.</span></div><div style="margin-top:24pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Allowance for Funds Used During Construction Capitalized on Projects in the Process of Construction</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The means of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 10.39% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 2.30% and for the other funds after compounding is 7.87%.</span></div>


entity_id: C007688
filing_name: Cheniere_Corpus_Christi_Pipeline,_LP_form2_Q4_1650073739
publication_time: 2022-04-15 21:48:59.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEAD:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly charged, based on individual construction projects exclusive of capital spares and construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property.</span>


entity_id: C001447
filing_name: Golden_Pass_Pipeline_LLC_form2_Q4_1650061085
publication_time: 2022-04-15 18:18:05.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Golden Pass Pipeline currently does not allocate and capitalize General Office Department expenses related to construction projects. Direct expenses for General Office Department will be charged directly to construction projects as incurred.</span></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1650353593
publication_time: 2022-04-19 03:33:13.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Big Sandy
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Big Sandy
capitalization_of_construction_overhead_long_term_debt_entity: Big Sandy
construction_overhead_average_construction_work_in_progress_entity_name: Big Sandy
general_description_of_construction_overhead_text_block:
  <div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">costs</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">are</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">allocated</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">construction</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">projects</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">based</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">on</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">a</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">rate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">that</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">applied</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">capital</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead rate is derived by dividing the estimated pool of overhead costs accumulated</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">departmental time studies by the estimated capital</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">rate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">adjusted</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">periodically</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">during</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> year </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">reflect</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">ratio</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">actual</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">costs in production to actual capital</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span></div>


entity_id: C004558
filing_name: Sierrita_Gas_Pipeline_LLC_form2_Q4_1648150697
publication_time: 2022-03-24 15:38:17.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Sierrita Gas Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction Allowance for funds used during construction is calculated below. 3. Net-of-Tax rate for borrowed funds Not Applicable</font></p></div>


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1649986564
publication_time: 2022-04-14 21:36:04.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Transwestern
capitalization_of_construction_overhead_long_term_debt_entity: Transwestern
construction_overhead_average_construction_work_in_progress_entity_name: Transwestern
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt; line-height: 107%">             1. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Construction Overhead:</span></span></p><p style="margin: 0 0 0.0001pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study. </span></p><p><br /><br /></p><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">            2. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction:</span></span></p><p style="margin: 0 0 8pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div>


entity_id: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1650343910
publication_time: 2022-04-19 00:51:50.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Ruby Pipeline, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Ruby Pipeline, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering</font><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Not Applicable</font></p>
  <p></p></div>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1648683508
publication_time: 2022-03-30 19:38:28.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Great Lakes Gas Transmission
capitalization_of_construction_overhead_long_term_debt_entity: Great Lakes Gas Transmission
construction_overhead_average_construction_work_in_progress_entity_name: Great Lakes Gas Transmission
general_description_of_construction_overhead_text_block:
  <div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $704,681 of equity and $145,529 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1647460375
publication_time: 2022-03-16 15:52:55.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Bear Creek Storage Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different rates may be applied to major new construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in rates for major construction projects stems from the economies of scale that are</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1649817261
publication_time: 2022-04-12 22:34:21.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Administrative and General Expenses transferred</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Nature of overhead</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of the total cost of certain administrative and general departments that support construction activities.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of salaries, certain fringe benefits costs, and expenses of certain general office and field operating personnel engaged in preparation of construction work order estimates, construction design, and construction cost accounting.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Certain outside services that support construction activities.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Procedure for determining amount capitalized</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead costs are charged to an overhead construction work order from timesheets, expense reports, and invoices.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Method of distribution to construction jobs</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allocated to incomplete construction work orders in direct proportion to direct construction costs incurred after excluding work orders for leaseholds, developed software, office furniture and equipment, transportation equipment, tools and work equipment, and other miscellaneous equipment. </span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Different rates applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The same rate is applied to all construction except exclusions listed under (c) and projects over $50M.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Basis of differentiation</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All projects, apart from those listed as being excluded under (c), will be capped at a maximum of $1.8M. For projects over $50M, the Company utilizes a progressive cap structure for every $50M of total project cost. Please see the chart below for additional details.</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:81.696%"><tr><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.676%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Total Project Costs</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Progressive % Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Total Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Cumulative Cap</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">50,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">100,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3.60%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,400,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">4,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">150,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">6.00%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">200,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">10,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">250,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">14,400,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">300,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">18,000,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">350,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21,600,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">400,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">25,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">450,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">28,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">500,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">32,400,000</span></td></tr></table></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:8.01pt">Overheads directly or indirectly applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads are indirectly assigned through the overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction capitalized on projects in the process of construction</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The mean of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and the allowance except for the semi-annual compounding of the allowance allowed by the commission) comprise the base for the computation of the allowance at rate of 12.05% per annum for all projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">The computation period is from the date costs are first incurred until the facilities are placed in service.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The rate of 12.05% results from the use of the formula in Docket RM75-27, Order No. 561 approved on February 2, 1977.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The AFUDC rate for borrowed funds after compounding is 1.15% and for other funds after compounding is 10.90%.</span></div>


entity_id: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1649392548
publication_time: 2022-04-08 00:35:48.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Southern Natural Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Southern Natural Gas Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1649986474
publication_time: 2022-04-14 21:34:34.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Panhandle Eastern Pipe Line Company, LP
capitalization_of_construction_overhead_long_term_debt_entity: Panhandle Eastern Pipe Line Company, LP
construction_overhead_average_construction_work_in_progress_entity_name: Panhandle Eastern Pipe Line Company, LP
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><b>1.  </b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%"><b>Construction Overhead</b></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><b>2.  </b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%"><b>Allowance for funds used during construction (&quot;AFUDC&quot;)</b></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">AFUDC is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged.  For construction projects, an AFUDC is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.  The maximum AFUDC rate is restricted to the overall rate of return underlying the company's recourse rate.  The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div></div>


entity_id: C000962
filing_name: Kern_River_Gas_Transmission_Company_form2_Q4_1650316935
publication_time: 2022-04-18 17:22:15.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(a) Engineering, supervision, general office salaries and expenses and supervision provided by others, related to the general oversight of capital construction projects are charged to an overhead work order.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(b) A study was conducted to determine which employees devote a portion of their time in support of construction activities. Based on this study a fixed amount of payroll and a portion of Respondent’s Salt Lake City office rent are charged each month to the overhead work order to be allocated to construction projects.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(c) The overhead costs are allocated to individual projects based on direct charges to each capital construction project excluding overhead and AFUDC.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(d) Respondent applies one rate to construction projects eligible for overheads. </span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(e) Software development and general plant purchase projects are excluded from receiving construction overheads.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">Overheads allocated to Compressor engine exchanges are allocated at the same rate as other construction projects, but are capped at $15,000 because the purchase price of the engine is disproportional to the construction overhead required to change out the engine. </span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(f) Overhead is directly assigned to each work order based on current month charges excluding overheads and AFUDC.</span></div>


entity_id: C000047
filing_name: Empire_Pipeline,_Inc._form2_Q4_1649793224
publication_time: 2022-04-12 15:53:44.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: National Fuel Gas
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in a rate case
capitalization_of_construction_overhead_average_short_term_debt_entity: National Fuel Gas
capitalization_of_construction_overhead_long_term_debt_entity: National Fuel Gas
general_description_of_construction_overhead_text_block:
  <div><p><font style="text-decoration: underline;"><strong>CONSTRUCTION OVERHEAD (UNICAP)</strong></font></p>
  <p>Empire Pipeline, Inc. does not have any employees, however, it receives a percentage of Supply Corporation's UNICAP pool, as a result of borrowing Supply Corporation labor, on a monthly basis.</p>
  <p><font style="text-decoration: underline;"><strong>ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</strong></font></p>
  <p>All construction projects considered to be in progress during the month of which the interest is being computed qualify for AFUDC with the following exceptions:</p>
  <ol style="list-style-type: lower-alpha;">
  <li>Blanket Projects</li>
  <li>Maintenance and General Order Projects</li>
  <li>Production Orders</li>
  <li>Voided Projects</li>
  <li>Reimbursable Projects</li>
  <li>Projects less than 30 days duration</li>
  <li>Hold Projects</li>
  <li>Retirement Projects</li>
  </ol>
  <p>A project is said to be started in the first month in which it receives charges.</p>
  <p>A project is said to be completed in the month in which the asset goes into service.</p>
  <p>AFUDC is compounded on a semiannual basis in March and September.</p>
  <p>A half-month convention is used for current monthly charges.</p></div>


entity_id: C000060
filing_name: Northern_Natural_Gas_Company_form2_Q4_1650332495
publication_time: 2022-04-18 21:41:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Administrative and General Overhead</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Engineering, supervision, general office salaries and expenses, including the cost of construction engineering and supervision services provided by others, related to the general oversight of capital construction or software development projects are charged to an overhead work order. In addition, costs to certify Respondent's and third party welding personnel that will construct Respondent's capital projects are directly charged to an overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Engineering and operations payroll that support construction are direct charged to the overhead work order for allocation to capital construction projects. Property accounting payroll incurred in support of capital construction and software development projects is also charged directly to the overhead work order for allocation to both construction and software development projects. A study was conducted to determine which other employees devote a portion of their time in support of construction or software development activities. Based on this study a fixed amount of payroll and a proportionate share of Respondent's Omaha office cost are charged each month to the overhead work order to be allocated to both construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:6.34pt">The overhead costs are allocated to individual projects based on direct charges to each capital construction or internally developed software project. Allocation rates are periodically adjusted throughout the year based on the forecast of overhead costs to direct capital charges to ensure that the balance of the overhead work order at the end of the year is cleared.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">Separate overhead allocation rates are developed for construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Overhead rates are based on the ratio of charges forecast to be charged as capital overhead to the total forecast of capital construction and software development expenditures to be charged directly to projects. Engineering and operations related overheads are allocated to capital construction projects and information technology related overhead charges are allocated to software development projects. General office salaries and expenses are allocated to both construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:8.57pt">Overhead is directly assigned to each work order based on current month charges to the project excluding overheads.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Engineering As-Built Overhead</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%;padding-left:5.78pt">Engineering, supervision, general office salaries and expenses, including the cost of engineering and supervision services provided by others, related to the creation of construction as-built drawings are charged to an overhead work order set up solely to capture as-built construction costs. The costs charged to this work order are separate from and are not included in the administrative and general overhead.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%;padding-left:5.78pt">Engineering payroll and charges for engineering services provided by others incurred for the creation of capital construction as-built drawings and records are charged directly to the as-built overhead work order. A study was conducted to determine the ratio of engineering payroll capitalized for creation of as-built records for capital construction and based on this study a pro-rata share of Respondent's office building space and related costs is charged to the as-built overhead work order each month.</span></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:98.900%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-right:1pt solid #000;border-top:2pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">General Description of Construction Overhead Procedure (continued)</span></td></tr></table></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%;padding-left:6.34pt">The overhead costs are allocated to individual projects based on direct charges to each capital construction. The allocation rate is periodically adjusted throughout the year based on the forecast of overhead costs to direct capital charges to ensure that the balance in the overhead work order at the end of the year is cleared.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">Overheads are allocated using a single overhead rate.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">There is no differentiation in rates for different types of construction.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:8.57pt">Overhead is directly assigned to each work order based on current month charges to the project excluding overheads.</span></div>


entity_id: C000046
filing_name: National_Fuel_Gas_Supply_Corporation_form2_Q4_1649447075
publication_time: 2022-04-08 15:44:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in rate case
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: 'times new roman', times; font-size: 12pt;">GAS: </font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">Engineering, Supervision, Administrative costs, etc. which are directly chargeable to construction are charged to construction.</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">Construction overhead capitalized is determined by applying the percentage of Engineering Staff labor and associated general and administrative costs to open construction projects based on amounts charged to the project during the month.</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">All construction and retirement jobs considered to be in progress during the month of which the interest is being computed qualify for the charge. Exclusions consist of the following:</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> a. Blanket Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> b. Maintenance and General Order Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> c. Production Orders</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> d. Voided Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> e. Reimbursable Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> f. Projects less than 30 days duration</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> g. Projects with no increase in balance during the month</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">A project is said to be started in the first month in which it receives charges. </font></p>
  <p><font style="font-size: 12pt; line-height: 107%; font-family: 'times new roman', times;"> A Project is said to be completed in the month in which the asset goes into service.</font></p></div>


entity_id: C001089
filing_name: White_River_Hub,_LLC_form2_Q4_1652925854
publication_time: 2022-05-18 22:04:14.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div>


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650074784
publication_time: 2022-04-15 22:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gas Pipeline Company
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gas Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $14,956,766.33 of equity and $900,962.80 of debt were directly charged to construction.</span></div>


entity_id: C001012
filing_name: Fayetteville_Express_Pipeline_LLC_form2_Q4_1649983316
publication_time: 2022-04-14 20:41:56.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">1.  </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">2.  </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">AFUDC is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged.  For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.  The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half the current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><br /></span></p></div></div>


entity_id: C000583
filing_name: Guardian_Pipeline,_L.L.C._form2_Q4_1649379661
publication_time: 2022-04-07 21:01:01.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. CP07-8
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Capitalization of Construction Overhead</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are booked as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Capitalization of Allowance for Funds Used During Construction</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. N/A</span></div>


entity_id: C000995
filing_name: Cheyenne_Plains_Gas_Pipeline_Company,_L.L.C._form2_Q4_1647562990
publication_time: 2022-03-17 20:23:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheyenne Plains Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p>1. Construction Overhead: All construction is performed under a construction and operating agreement with our operator, Colorado Interstate Gas Company, L.L.C. Construction overheads are assigned to us on the same basis that Colorado Interstate Gas Company, L.L.C. uses for its own construction. (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction Allowance for funds used during construction is calculated below. 3. Net-of-Tax rate for borrowed funds Not Applicable.</p></div>


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1649981253
publication_time: 2022-04-14 20:07:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_average_short_term_debt_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_long_term_debt_entity: Enable Midstream Partners, LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Midstream Partners, LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(a) Planning, supervising, inspecting and approving new construction. Preparation of correspondence, purchasing,</p><p>accounting records and other administrative and general expenses.</p><p>(b) Determination of estimated time spent on or incident to construction by engineers and other supervisory personnel,</p><p>field administrative personnel, accounting employees, etc. and other costs and expenses of a general nature.</p><p>(c) Distributed to construction jobs by means of a supervision percentage determined by the ratio of the predetermined</p><p>overheads to the construction work in progress accounts.</p><p>(d) Different rates are applied to different types of construction.</p><p>(e) Construction jobs that involve actual construction are charged at a different rate than are jobs for purchases of capital</p><p>assets. The basis of differentiation in rates is determined based on whether the asset is a purchased asset or a</p><p>constructed asset. A differentiation in rates is also determined based on the projected spend level of a construction</p><p>project.</p><p>(f) Overhead is indirectly assigned.</p><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">Allowance for funds used during construction (AFUDC) represents the approximate net composite interest cost of borrowed funds and a reasonable return on equity funds used for construction purposes. AFUDC costs are capitalized as a component of projects under construction and are amortized over the depreciable life of the asset class being constructed. EGT calculates the allowable AFUDC amounts in accordance with the rules prescribed by FERC.</span><br /></p><p><span style="color: rgba(51, 51, 51, 1)">The<span> </span></span><span style="color: rgba(51, 51, 51, 1)">components of the formula for computation of the AFUDC rate are those of the former parent company, Enable Midstream Partners, LP. Long-term debt, Preferred Stock, and Equity amounts are based on balances as of the most recent quarter-end. For 2021 computations, this was as of September 30, 2021. Short-term debt is calculated from the average of short-term debt at the end of the most recent 13 months. </span></p></div>


entity_id: C000085
filing_name: East_Tennessee_Natural_Gas,_LLC_form2_Q4_1649828122
publication_time: 2022-04-13 01:35:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
construction_overhead_average_construction_work_in_progress_entity_name: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated to construction projects based on a rate that is applied to capital expenditures. The overhead rate is derived by dividing the estimated pool of overhead costs accumulated from departmental time studies by the estimated capital expenditures. The overhead rate is adjusted periodically during the year to reflect the ratio of actual overhead costs in proportion to actual construction capital expenditures.</span>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1650058126
publication_time: 2022-04-15 17:28:46.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Portland Natural Gas Transmission System
capitalization_of_construction_overhead_long_term_debt_entity: Portland Natural Gas Transmission System
construction_overhead_average_construction_work_in_progress_entity_name: Portland Natural Gas Transmission System
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $5,079,362 of equity and $690,685 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1649297170
publication_time: 2022-04-06 22:06:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Northern Border Pipeline
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Northern Border Pipeline
capitalization_of_construction_overhead_long_term_debt_entity: Northern Border Pipeline
construction_overhead_average_construction_work_in_progress_entity_name: Northern Border Pipeline
general_description_of_construction_overhead_text_block:
  <table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.<br/></span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $1,039,946 of equity and $175,075 of debt were directly charged to construction.</span></td></tr></table>


entity_id: C008926
filing_name: NEXUS_Gas_Transmission,_LLC_form2_Q4_1649402489
publication_time: 2022-04-08 03:21:29.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
construction_overhead_average_construction_work_in_progress_entity_name: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
general_description_of_construction_overhead_text_block:
  <div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span></div>


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1648673287
publication_time: 2022-03-30 16:48:07.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Wyoming Interstate Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Not Applicable</font></p></div>


entity_id: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1648009257
publication_time: 2022-03-23 00:20:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $12,404,034.37 of equity and $2,575,410.47 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650344637
publication_time: 2022-04-19 01:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead: (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction: Allowance for funds used during construction is calculated below. 3. Net-of-tax rate for borrowed funds: Not applicable.</font></p></div>


entity_id: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1649983593
publication_time: 2022-04-14 20:46:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: PEPL
capitalization_of_construction_overhead_long_term_debt_entity: PEPL
construction_overhead_average_construction_work_in_progress_entity_name: PEPL
general_description_of_construction_overhead_text_block:
  <div><p><span style="background-color: unset; text-align: inherit; font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1. </span></span><span style="background-color: unset; text-align: inherit; font-size: 12pt"><span style="text-decoration-line: underline"><span style="font-family: Arial, Helvetica, sans-serif">Construction Overhead</span></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></span></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2. </span></span><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></span></p><div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /><br /></span></span></p></div></div>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1650332724
publication_time: 2022-04-18 21:45:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
construction_overhead_average_construction_work_in_progress_entity_name: 0
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">1. Construction Overhead</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font> as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(f) Overheads are directly assigned to each project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">2. Allowance for Funds Used During Construction:</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">Allowance for funds used during construction is calculated below.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">3. Net-of-Tax rate for borrowed funds</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">Not Applicable</font></font></p></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1650068985
publication_time: 2022-04-15 20:29:45.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C010476
filing_name: Adelphia_Gateway,_Llc_form2_Q4_1649897060
publication_time: 2022-04-13 20:44:20.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: d 6.00
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: c 10.55
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:10.5pt;text-decoration:underline">Construction Overheads: </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Direct-company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours spent on specific projects. Related employee benefit costs are charged to construction projects based on loaded rates applied to labor charges.</span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline"> Allowance for funds used during constructions</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: Allowance for funds during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying the 1/12 for an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retention, capital accruals and purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction Account 432.</span></div>


entity_id: C000517
filing_name: North_Baja_Pipeline,_LLC_form2_Q4_1648586056
publication_time: 2022-03-29 16:34:16.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: North Baja
capitalization_of_construction_overhead_long_term_debt_entity: North Baja
construction_overhead_average_construction_work_in_progress_entity_name: North Baja
general_description_of_construction_overhead_text_block:
  <div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr style="height:18pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $48,935 of debt and $936,477 of equity were directly charged to construction.</span></td></tr></table></div>


entity_id: C000995
filing_name: Cheyenne_Plains_Gas_Pipeline_Company,_L.L.C._form2_Q4_1679459506
publication_time: 2023-03-22 00:31:46.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheyenne Plains Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
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  <div class="Section1">
  <ol style="margin: 0pt; padding-left: 0pt;" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Construction Overhead: All construction is performed under a construction and operating agreement with our operator, Colorado Interstate Gas Company, L.L.C. Construction overheads are assigned to us on the same basis that Colorado Interstate Gas Company, L.L.C. uses for its own construction. </font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(d) Different overhead rates are applied based on the nature of the construction project. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(f) Overheads are directly assigned to each project. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <ol style="margin: 0pt; padding-left: 0pt;" start="2" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Allowance for Funds Used During Construction </font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">Allowance for funds used during construction is calculated below. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <ol style="margin: 0pt; padding-left: 0pt;" start="3" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Net-of-Tax rate for borrowed funds</font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">Not Applicable.</font></p>
  </div></div>


entity_id: C000967
filing_name: El_Paso_Natural_Gas_Company,_L.L.C._form2_Q4_1681452005
publication_time: 2023-04-14 02:00:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: El Paso Natural Gas Company, L.L.C
capitalization_of_construction_overhead_long_term_debt_entity: El Paso Natural Gas Company, L.L.C
construction_overhead_average_construction_work_in_progress_entity_name: El Paso Natural Gas Company, L.L.C
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal"><font style="font-size: 16.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1681365511
publication_time: 2023-04-13 01:58:31.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated quarterly for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1689213945
publication_time: 2023-07-12 22:05:45.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1681796412
publication_time: 2023-04-18 01:40:12.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Panhandle Eastern Pipe Line Company, LP
capitalization_of_construction_overhead_long_term_debt_entity: Panhandle Eastern Pipe Line Company, LP
construction_overhead_average_construction_work_in_progress_entity_name: Panhandle Eastern Pipe Line Company, LP
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1. <span style="text-decoration: underline">Construction Overhead</span></span></span></p><p><font><span style="font-size: 12pt">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to </span><span style="font-size: 16px">construction, retirement</span><span style="font-size: 12pt">, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital </span><span style="font-size: 16px">overhead rate</span><span style="font-size: 12pt"> was derived from an entity wide time study.</span></font></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2. <span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><font><span style="font-size: 12pt">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, </span><span style="font-size: 16px">an allowance</span><span style="font-size: 12pt"> for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and </span><span style="font-size: 16px">equity funds</span><span style="font-size: 12pt">. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></font><br /></p></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1681791580
publication_time: 2023-04-18 00:19:40.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Millennium Pipeline Company, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Interim Order issued December 19, 2001
capitalization_of_construction_overhead_long_term_debt_entity: Millennium Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $6,383.51 of equity and $1,172.61 of debt were directly reversed from construction.</span></div>


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1680246428
publication_time: 2023-03-31 03:07:08.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Kinder Morgan Louisiana Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;"><font style="font-size: 18pt;">1. Construction Overhead</font></font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">Not Applicable</font></p></div>


entity_id: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1679036677
publication_time: 2023-03-17 03:04:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $3,107,920 of equity and $511,529 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000412
filing_name: Stingray_Pipeline_Company,_L.L.C._form2_Q4_1681855034
publication_time: 2023-04-18 17:57:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: See footnote
capitalization_of_construction_overhead_long_term_debt_entity: See footnote
construction_overhead_average_construction_work_in_progress_entity_name: See footnote
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1.</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span>&#160;</span></span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span style="text-decoration: underline">Construction Overhead</span></span></span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Direct</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; background-color: unset; text-align: inherit">company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2.</span></span><span style="font-size: 12pt"><span>&#160;</span></span><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1,</span></span><span style="font-size: 12pt"><span>&#160;</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">and Allowance for Borrowed Funds Used During Construction, Account 432.</span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></font></p></div>


entity_id: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1681266553
publication_time: 2023-04-11 22:29:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Administrative and General Expenses transferred</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Nature of overhead</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of the total cost of certain administrative and general departments that support construction activities.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of salaries, certain fringe benefits costs, and expenses of certain general office and field operating personnel engaged in preparation of construction work order estimates, construction design, and construction cost accounting.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Certain outside services that support construction activities.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Procedure for determining amount capitalized</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead costs are charged to an overhead construction work order from time-study based derived percentages of labor hours on timesheets, expense reports, invoices, and other allocation journals.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Method of distribution to construction jobs</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allocated to incomplete construction work orders in direct proportion to direct construction costs incurred after excluding work orders for leaseholds, developed software, office furniture and equipment, transportation equipment, tools and work equipment, and other miscellaneous equipment. </span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Different rates applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The same rate is applied to all construction except exclusions listed under (c) and projects over $50M.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Basis of differentiation</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All projects, apart from those listed as being excluded under (c), will be capped at a maximum of $1.8M. For projects over $50M, the Company utilizes a progressive cap structure for every $50M of total project cost. Please see the chart below for additional details.</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:81.696%"><tr><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.676%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Total Project Costs</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Progressive % Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Total Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Cumulative Cap</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">50,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">100,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3.60%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,400,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">4,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">150,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">6.00%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">200,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">10,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">250,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">14,400,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">300,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">18,000,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">350,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21,600,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">400,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">25,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">450,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">28,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">500,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">32,400,000</span></td></tr></table></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:8.01pt">Overheads directly or indirectly applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads are indirectly assigned through the overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction capitalized on projects in the process of construction</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The mean of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and the allowance except for the semi-annual compounding of the allowance allowed by the commission) comprise the base for the computation of the allowance at rate of 9.79% per annum for all projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">The computation period is from the date costs are first incurred until the facilities are placed in service.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The rate of 9.79% results from the use of the formula in Docket RM75-27, Order No. 561 approved on February 2, 1977.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The AFUDC rate for borrowed funds after compounding is 1.36% and for other funds after compounding is 8.43%.</span></div>


entity_id: C000438
filing_name: Iroquois_Gas_Transmission_System,_L.P._form2_Q4_1681345008
publication_time: 2023-04-12 20:16:48.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div><p>Construction Overheads:</p><p><span style="background-color: unset; text-align: inherit">Employee benefits (burdened costs) are allocated to construction projects based on actual payroll charged to each </span>specific project. There is no allocation made for indirect labor and benefits.</p><p>Allowance of Funds Used During Construction (AFUDC):</p><p>The allowance of funds used during construction consists, in general, of the cost of borrowed funds used for construction purposes and a reasonable rate of return on other funds when used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins continuous accumulation of costs in construction work orders on a planned, progressive basis and ends when the facilities are placed in service for which constructed.<br /></p></div>


entity_id: C000235
filing_name: Midcontinent_Express_Pipeline_LLC_form2_Q4_1680119455
publication_time: 2023-03-29 15:50:55.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midcontinent Express Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">Not Applicable</font></p></div>


entity_id: C000597
filing_name: Tallgrass_Interstate_Gas_Transmission,_LLC_form2_Q4_1681365485
publication_time: 2023-04-13 01:58:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1680748991
publication_time: 2023-04-05 22:43:11.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gulf Transmission, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gulf Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $13,296,015.50 of equity and $1,038,246.53 of debt were directly charged to construction.</span></div>


entity_id: C000147
filing_name: Elba_Express_Company,_L.L.C._form2_Q4_1680760456
publication_time: 2023-04-06 01:54:16.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Elba Express Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">1. Construction Overhead</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">2. Allowance for Funds Used During Construction:</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">Not Applicable</font></p></div>


