# general_description_of_construction_overhead_procedure_table_218_duration

entity_id: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1681440194
publication_time: 2023-04-13 22:43:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
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><font style="font-size: 18pt; font-family: Arial, sans-serif;">1. Construction Overhead</font></p>
  <p><font style="font-size: 18pt; 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><font style="font-size: 18pt; 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><font style="font-size: 18pt; font-family: Arial, sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-size: 18pt; font-family: Arial, sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-size: 18pt; 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><font style="font-size: 18pt; font-family: Arial, sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-size: 18pt; font-family: Arial, sans-serif;">2. Allowance for Funds Used During Construction:</font></p>
  <p><font style="font-size: 18pt; font-family: Arial, sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-size: 18pt; font-family: Arial, sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 18pt; line-height: 107%; font-family: Arial, sans-serif;">Not Applicable</font></p></div>


entity_id: C000085
filing_name: East_Tennessee_Natural_Gas,_LLC_form2_Q4_1682039953
publication_time: 2023-04-20 21:19:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
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:112%">O</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">verhead is charged to capital projects based on costs allocable to total capital expenditures or based on direct labor charges. Overhead pools allocated based on total capital expenditures utilize cost pools determined through department time estimates divided by estimated capital expenditures. Overhead pools charged based on direct labor costs utilize costs pools based on estimated benefits and a component of office and technology costs divided by estimated labor costs. If required, overhead rates are adjusted periodically during the year to reflect the ratio of actual overhead costs in production to actual capital expenditures or actual labor costs</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">.</span>


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1681355041
publication_time: 2023-04-12 23:04:01.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 half of 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 11.20% 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 2.03% and for the other funds after compounding is 8.92%.</span></div>


entity_id: C000046
filing_name: National_Fuel_Gas_Supply_Corporation_form2_Q4_1681340026
publication_time: 2023-04-12 18:53:46.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in rate case
general_description_of_construction_overhead_text_block:
  <div><p>GAS:</p>
  <p>Engineering, Supervision, Administrative costs, etc. which are directly chargeable to construction are charged to construction.</p>
  <p>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.</p>
  <p>ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</p>
  <p>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:</p>
  <p>a. Blanket Projects</p>
  <p>b. Maintenance and General Order Projects</p>
  <p>c. Production Orders</p>
  <p>d. Voided Projects</p>
  <p>e. Reimbursable Projects</p>
  <p>f. Projects less than 30 days duration</p>
  <p>g. Projects with no increase in balance during the month</p>
  <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></div>


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1681795290
publication_time: 2023-04-18 01:21:30.000000
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: Trunkline Gas Company, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 8pt; color: rgba(51, 51, 51, 1); font-family: Roboto"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px"><b style="font-weight: 700">1.<span> </span></b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline; line-height: 17.12px"><b style="font-weight: 700">Construction Overhead</b></span></p><p style="margin: 0 0 8pt; color: rgba(51, 51, 51, 1); font-family: Roboto"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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="margin: 0 0 8pt; color: rgba(51, 51, 51, 1); font-family: Roboto"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px"><b style="font-weight: 700">2.<span> </span></b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline; line-height: 17.12px"><b style="font-weight: 700">Allowance for funds used during construction (&quot;AFUDC&quot;)</b></span></p><p style="margin: 0 0 8pt; color: rgba(51, 51, 51, 1); font-family: Roboto"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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><p style="margin: 0 0 8pt; color: rgba(51, 51, 51, 1); font-family: Roboto"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px"><br /></span></p></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1682042353
publication_time: 2023-04-20 21:59:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
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:
  <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%">is charged to capital projects based on costs allocable to total capital expenditures or based on direct labor charges. Overhead pools allocated based on total capital expenditures utilize cost pools determined through department time estimates divided by estimated capital expenditures. Overhead pools charged based on direct labor costs utilize costs pools based on estimated benefits and a component of office and technology costs divided by estimated labor costs. If required, overhead rates are adjusted periodically during the year to reflect the ratio of actual overhead costs in production to actual capital expenditures or actual labor costs.</span>


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681865835
publication_time: 2023-04-18 20:57:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Transwestern Pipeline Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Transwestern Pipeline Company, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Transwestern Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt; line-height: 17.12px">1. <span style="font-family: Arial, Helvetica, sans-serif"></span></span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 17.12px"><span style="font-family: Arial, Helvetica, sans-serif">Construction Overhead:</span></span></span></p><p style="margin: 0 0 0.0001pt 0.5in; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt; line-height: 17.12px"><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 style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt; line-height: 17.12px"><span style="font-family: Arial, Helvetica, sans-serif">2.</span><span> </span></span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 17.12px"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction:</span></span></span></p><p style="margin: 0 0 8pt 0.5in; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt; line-height: 17.12px"><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><p style="margin: 0 0 8pt 0.5in; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt; line-height: 17.12px"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p></div>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1679686391
publication_time: 2023-03-24 15:33:11.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 2022 $588,252 of equity and $105,700 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681769377
publication_time: 2023-04-17 18:09:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Florida Gas Transmission, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Florida Gas Transmission, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Florida Gas Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">1.<span> </span></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline; line-height: 17.12px">Construction Overhead</span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; line-height: 17.12px"><br /></span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">2.<span> </span></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline; line-height: 17.12px">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">Account 432.</span></p></div>


entity_id: C000517
filing_name: North_Baja_Pipeline,_LLC_form2_Q4_1679688811
publication_time: 2023-03-24 16:13:31.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 2022 $0 of debt and $6,096,044 of equity were directly charged to construction.</span></td></tr></table></div>


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1681867279
publication_time: 2023-04-18 21:21:19.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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></div>


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1681879515
publication_time: 2023-04-19 00:45:15.000000
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: Sea Robin Pipeline Company, LLC
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><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"> Direct </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><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p><font><span style="font-size: 12pt"> 2. <span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></font></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, 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 style="font-size: 12pt">and Allowance for Borrowed Funds Used During Construction, Account 432.<br /></span></font><br /></p></div>


entity_id: C000084
filing_name: Algonquin_Gas_Transmission,_LLC_form2_Q4_1681576196
publication_time: 2023-04-15 12:29:56.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: d —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: d —
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Overhead is charged to capital projects based on costs allocable to total capital expenditures or based on direct labor charges. Overhead pools allocated based on total capital expenditures utilize cost pools determined through department time estimates divided by estimated capital expenditures. Overhead pools charged based on direct labor costs utilize costs pools based on estimated benefits and a component of office and technology costs divided by estimated labor costs. If required, overhead rates are adjusted periodically during the year to reflect the ratio of actual overhead costs in production to actual capital expenditures or actual labor costs.</span>


entity_id: C000094
filing_name: Texas_Eastern_Transmission,_LP_form2_Q4_1681882519
publication_time: 2023-04-19 01:35:19.000000
start_date: 2022-01-01
end_date: 2022-12-31
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</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><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 rate is derived by dividing the estimated pool of overhead costs accumulated 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><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%">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 year</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%">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><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>


entity_id: C000545
filing_name: Enable_Mississippi_River_Transmission,_LLC_form2_Q4_1681794910
publication_time: 2023-04-18 01:15:10.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span><span> </span></span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span><span><span> </span></span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p></div>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1679028818
publication_time: 2023-03-17 00:53:38.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 2022 $180,245 of equity and $8,381 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1681519704
publication_time: 2023-04-14 20:48:24.000000
start_date: 2022-01-01
end_date: 2022-12-31
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"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;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:12pt;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:12pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $921,849 for 2022 and $521,105 for 2021. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $144,146 for 2022 and $170,911 for 2021.</span>


entity_id: C001087
filing_name: MountainWest_Overthrust_Pipeline,_LLC_form2_Q4_1686799510
publication_time: 2023-06-14 23:25:10.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 $10,299 and $132,460 for 2022 and 2021, respectively. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $409 and $16,870 for 2022 and 2021, respectively.</span></div>


entity_id: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1681366430
publication_time: 2023-04-13 02:13:50.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 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-family: Arial, sans-serif; font-size: 16pt;">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-family: Arial, sans-serif; font-size: 16pt;">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: C000095
filing_name: Equitrans,_L.P._form2_Q4_1680904642
publication_time: 2023-04-07 17:57:22.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Equitrans Midstream Corporation
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
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%">353,505</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%">7,005,000</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%">5.0465</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: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1681501374
publication_time: 2023-04-14 15:42:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 2022 $714,399 of equity and $49,503 of debt were directly charged to construction.</span></td></tr></table>


entity_id: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1681434575
publication_time: 2023-04-13 21:09:35.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Eastern Gas Transmission and Storage
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Gas Transmission and Storage
capitalization_of_construction_overhead_long_term_debt_entity: Eastern Gas Transmission and Storage
construction_overhead_average_construction_work_in_progress_entity_name: Eastern Gas Transmission and Storage
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">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><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;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><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $4,176,716 for 2022 and $6,410,590 for 2021. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $1,193,883 for 2022 and $1,660,945 for 2021.</span></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1680732257
publication_time: 2023-04-05 18:04:17.000000
start_date: 2022-01-01
end_date: 2022-12-31
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:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;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: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="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:12pt;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: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, $560,554 of equity and $185,114 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1680920974
publication_time: 2023-04-07 22:29:34.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gas 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 Gas Transmission, LLC
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 2022 $19,482,217.67 of equity and $1,242,165.33 of debt were directly charged to construction.</span></div>


entity_id: C000513
filing_name: Mississippi_Canyon_Gas_Pipeline,_L.L.C._form2_Q4_1681377361
publication_time: 2023-04-13 05:16:01.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt"><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%">is charged to capital projects based on costs allocable to total capital expenditures or based on direct labor charges. Overhead pools allocated based on total capital expenditures utilize cost pools determined through department time estimates divided by estimated capital expenditures. Overhead pools charged based on direct labor costs utilize costs pools based on estimated benefits and a component of office and technology costs divided by estimated labor costs. If required, overhead rates are adjusted periodically during the year to reflect the ratio of actual overhead costs in production to actual capital expenditures or actual labor costs.</span></div>


entity_id: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1681453494
publication_time: 2023-04-14 02:24:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 2022 $21,291,863 of equity and $5,991,167 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1681517534
publication_time: 2023-04-14 20:12:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">1. <span style="text-decoration: underline">Construction Overhead</span></span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><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><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">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 </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">associated entity. The capital overhead rate was derived from an entity wide time study.</span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">2. <span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><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 </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">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 </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">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 </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">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 </span></span><span style="font-size: 12pt; font-family: Arial, Helvetica, sans-serif; background-color: unset; text-align: inherit">construction, Account 432.</span></p><p><span style="font-size: 12pt; font-family: Arial, Helvetica, sans-serif; background-color: unset; text-align: inherit"><br /></span></p><p><font><span style="font-size: 16px"> </span></font></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt"><br /><br /></span></span></p></div>


entity_id: C001012
filing_name: Fayetteville_Express_Pipeline_LLC_form2_Q4_1681517220
publication_time: 2023-04-14 20:07:00.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p><span lang="en-US" style="color: rgba(0, 0, 0, 1); font-size: 12pt; background-color: unset; font-family: Arial; font-weight: bold; line-height: 17.12px">1. </span><span lang="en-US" style="color: rgba(0, 0, 0, 1); font-size: 12pt; background-color: unset; font-family: Arial; font-weight: bold; text-decoration-line: underline; line-height: 17.12px">Construction Overhead</span><br /></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: bold; font-style: normal; text-decoration: none; line-height: 17.12px">2.<span> </span></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: bold; font-style: normal; text-decoration: underline; line-height: 17.12px">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">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.<br /></span></p></div>


entity_id: C010850
filing_name: TransCameron_Pipeline,_LLC_form2_Q4_1681341951
publication_time: 2023-04-12 19:25:51.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: TransCameron Pipeline, LLC
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:18pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. None</span></div><div style="margin-top:2pt;padding-left:18pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:18pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. None</span></div><div style="margin-top:2pt;padding-left:18pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:18pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. None</span></div>


entity_id: C011606
filing_name: Gulf_Run_Transmission,_LLC_form2_Q4_1681794086
publication_time: 2023-04-18 01:01:26.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br class="Apple-interchange-newline" /></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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><br class="Apple-interchange-newline" /></p></div>


entity_id: C000039
filing_name: Southern_LNG_Company,_L.L.C._form2_Q4_1680244782
publication_time: 2023-03-31 02:39:42.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Southern LNG Company, LLC
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><u></u></p></div>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1680850889
publication_time: 2023-04-07 03:01:29.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Mojave Pipeline Company, L.L.C.
construction_overhead_average_construction_work_in_progress_entity_name: 0
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 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: 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 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: 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 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: 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 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: 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 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: 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 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: 18.0pt; font-family: 'Arial',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: 18.0pt; font-family: 'Arial',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: 18.0pt; font-family: 'Arial',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: 18.0pt; font-family: 'Arial',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: 18.0pt; font-family: 'Arial',sans-serif; color: black;">Not Applicable</font></p></div>


entity_id: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1681518453
publication_time: 2023-04-14 20:27:33.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br class="Apple-interchange-newline" /></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span> </span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span> </span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: 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><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt"><br class="Apple-interchange-newline" /></span></span></p></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1681355250
publication_time: 2023-04-12 23:07:30.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Northwest Pipeline
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
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 half of 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 9.02% 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 1.69% and for other funds after compounding is 7.16%.</span></div>


entity_id: C005201
filing_name: Florida_Southeast_Connection,_LLC_form2_Q4_1680911645
publication_time: 2023-04-07 19:54:05.000000
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;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 date 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: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1679083297
publication_time: 2023-03-17 16:01:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
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-size: 16pt; font-family: Arial, sans-serif;">1. Construction Overhead</font></p>
  <p><font style="font-size: 16pt; 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><font style="font-size: 16pt; 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><font style="font-size: 16pt; font-family: Arial, sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(e) The basis for the differentiation in rates for major construction projects stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">2. Allowance for Funds Used During Construction:</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-size: 16pt; 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>


# temporary_cash_investments_account_136_222_duration

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
temporary_cash_investments_axis: 8
description_of_investment:
  Account 136000 - SEC-registered Money Market Fund and Escrow for Infinite Energy and New Wave Energy


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
temporary_cash_investments_axis: 8
description_of_investment:
  Account 136000 Escrow for Mid-American, Sheffield & Vineyard and SEC registered money market mutual funds


# other_regulatory_assets_account_182_3_232_duration

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
other_regulatory_assets_axis: 7
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: Various
citation_authorization_for_other_regulatory_assets: Docket No. RP05-422
amortization_period_other_regulatory_assets:
  Remaining balance at end of current filing period will be recovered through adjustments to future period fuel retention rates.


entity_id: C000039
filing_name: Southern_LNG_Company,_L.L.C._form2_Q4_1648756586
publication_time: 2022-03-31 15:56:26.000000
start_date: 2021-01-01
end_date: 2021-12-31
other_regulatory_assets_axis: 3
description_and_purpose_of_other_regulatory_assets: K-6 Electric Tracker
other_regulatory_assets_written_off_account_charged: 845.2
citation_authorization_for_other_regulatory_assets: Section 24 of the General Terms and Conditions of our tariff.
amortization_period_other_regulatory_assets:
  Remaining balance at end of current filing period will be recovered through adjustments to future period rates.


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
other_regulatory_assets_axis: 0-9
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Section 27.E of the General Terms and Conditions of Florida Gas' FERC Gas Tariff, Fifth Revised Volume No. 1.


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
other_regulatory_assets_axis: 0-1
description_and_purpose_of_other_regulatory_assets: Environmental Reserve
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Article VI, Section 1 of the Stipulation and Agreement of the Settlement in Docket No. RP15-101-000, et al. approved by FERC's Order issued December 4, 2015.


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
other_regulatory_assets_axis: 0-3
description_and_purpose_of_other_regulatory_assets: AFUDC Equity Gross Up
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  AFUDC Equity Gross Up was recorded in accordance with ASC 740.  The period of amortization is generally the life of the related plant.


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
other_regulatory_assets_axis: 0-4
description_and_purpose_of_other_regulatory_assets: Phase IV & V Ramp Up
amortization_period_other_regulatory_assets: 5.5 years
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Article III, Section 4 and Article VI, Section 2 of the Stipulation and Agreement of the Settlement in Docket No. RP15-101-000, et al. approved by FERC's Order issued December 4, 2015.


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
other_regulatory_assets_axis: 0-5
description_and_purpose_of_other_regulatory_assets: Rate Levelization
other_regulatory_assets_written_off_account_charged: 407.3
amortization_period_other_regulatory_assets:
  5.5 years. The balance of Levelization Adjustment and Early In-Service Regulatory Assets ("LRA") may not exceed $220 million at June 30, 2021, which was the end of the test period in Florida Gas' rate case.

citation_authorization_for_other_regulatory_assets:
  Article III, Section 4 and Article VI, Section 2 of the Stipulation and Agreement of the Settlement in Docket No. RP15-101-000, et al. approved by FERC's Order issued December 4, 2015.


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
other_regulatory_assets_axis: 0-6
description_and_purpose_of_other_regulatory_assets: Rate Case Cost
amortization_period_other_regulatory_assets: 5 years and fully amortized at March 31, 2021.
other_regulatory_assets_written_off_account_charged: 928
citation_authorization_for_other_regulatory_assets:
  Article VI, Section 3 of the Stipulation and Agreement of the Settlement in Docket No. RP15-101-000, et al. approved by FERC's Order issued December 4, 2015.


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
other_regulatory_assets_axis: 0-7
description_and_purpose_of_other_regulatory_assets: Asset Retirement Costs - Filed
citation_authorization_for_other_regulatory_assets:
  Article VI, Section 4 of the Stipulation and Agreement of the Settlement in Docket No. RP15-101-000, et al. issued on December 4, 2015.


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
other_regulatory_assets_axis: 0-8
description_and_purpose_of_other_regulatory_assets: Interest on Annual Filing
other_regulatory_assets_written_off_account_charged: 431
citation_authorization_for_other_regulatory_assets:
  Section 24.A.4 of the General Terms and Conditions of Florida Gas' FERC Gas Tariff, Fifth Revised Volume No. 1.


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
other_regulatory_assets_axis: Mainline Transmission Retainage Tracker
description_and_purpose_of_other_regulatory_assets: Mainline Transmission Retainage Tracker
other_regulatory_assets_written_off_account_charged: —
citation_authorization_for_other_regulatory_assets:
  Docket Nos. RP19-742-000, RP19-968-000, RP19-1204-000, RP19-1261-000, RP19-1451-000, RP19-1476-000, RP20-426-000, RP20-449-000, RP20-1165-000, RP21-178-000, RP21-591-000 and RP21-646-000


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
other_regulatory_assets_axis: 0-1
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Section 36 of the General Terms and Conditions of Tiger's FERC Gas Tariff, First Revised Volume No. 1.


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
other_regulatory_assets_axis: Other
description_and_purpose_of_other_regulatory_assets: Other
citation_authorization_for_other_regulatory_assets:
  Pursuant to WBI Energy Transmission's Balancing and Nomination Variance Procedures in Section 14 of the General Terms and Conditions of its Tariff.


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
other_regulatory_assets_axis: FERC Annual Charge Adjustment
description_and_purpose_of_other_regulatory_assets: FERC Annual Charge Adjustment
amortization_period_other_regulatory_assets: 12 mo amortization period ending September
other_regulatory_assets_written_off_account_charged: 928
citation_authorization_for_other_regulatory_assets:
  Pursuant to WBI Energy Transmission's FERC Annual Charge Adjustment Provision in Section 39 of the General Terms and Conditions of its Tariff.


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
other_regulatory_assets_axis: Fuel & Electric Power Tracker
description_and_purpose_of_other_regulatory_assets: Fuel & Electric Power Tracker
other_regulatory_assets_written_off_account_charged: 142
citation_authorization_for_other_regulatory_assets:
  Pursuant to WBI Energy Transmission's Fuel & Electric Power Reimbursement Adjustment Provision in Section 37 of the General Terms and Conditions of its Tariff.


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
other_regulatory_assets_axis: Evergreen Expansion - Levelized Depreciation
description_and_purpose_of_other_regulatory_assets: Evergreen Expansion - Levelized Depreciation
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Approved in Docket No. CP02-4, 98 FERC para. 61,352 (March 28, 2002); and in 103 FERC para. 61,149 (May 7, 2003).


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
other_regulatory_assets_axis: Deferred State Income Tax Adjustment
description_and_purpose_of_other_regulatory_assets: Deferred State Income Tax Adjustment
citation_authorization_for_other_regulatory_assets:
  Relates to the establishment of a regulatory asset as a result of an increased state income tax rate.  Pursuant to FERC Policy, Northwest will seek approval to recover this asset in a future rate case.


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
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Annual Flowthrough Crediting Mechanism
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Annual Flowthrough Crediting Mechanism - Section 22 of the General Terms and Conditions of Sea Robin's FERC Gas Tariff, Third Revised Volume No.1.


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
other_regulatory_assets_axis: Asset Retirement Obligation - Tracker
description_and_purpose_of_other_regulatory_assets: Asset Retirement Obligation - Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  RP 18-1126 RATE CASE SETTLEMENT, DISBURSEMENTS FROM THE TRUST WILL BE LIMITED BASED ON ESTABLISHED CRITERIA IN SETTLEMENT, ANY SPENDING IN EXCESS OF ESTABLISHED AMOUNTS ARE DEFERRED


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
other_regulatory_assets_axis: 3
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: Various
citation_authorization_for_other_regulatory_assets: Docket No. RP20-148-000
amortization_period_other_regulatory_assets:
  Remaining balance at end of current fiing period will be recovered through adjustments to future period fuel retention rates.


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
other_regulatory_assets_axis: 0-4
description_and_purpose_of_other_regulatory_assets: Pueblo Laguna ROW
amortization_period_other_regulatory_assets: The period of amortization is 20 years.
other_regulatory_assets_written_off_account_charged: 860
citation_authorization_for_other_regulatory_assets:
  Article X, Section 7 of the Stipulation and Agreement of Settlement in Docket No. RP15-23, as approved by Commission Order issued October 15, 2015.


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
other_regulatory_assets_axis: 0-6
description_and_purpose_of_other_regulatory_assets: Navajo ROW
amortization_period_other_regulatory_assets: The period of amortization is 20 years.
other_regulatory_assets_written_off_account_charged: 860
citation_authorization_for_other_regulatory_assets:
  Article X, Section 8 of the Stipulation and Agreement of Settlement in Docket No. RP15-23, as approved by Commission Order issued October 15, 2015.


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
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Accumulated reserve adjustment
amortization_period_other_regulatory_assets: The period of amortization is 83 years.
other_regulatory_assets_written_off_account_charged: 403
citation_authorization_for_other_regulatory_assets:
  Article X, Section 2 of the Stipulation and Agreement of Settlement in Docket No. RP-15-23, as approved by Commission
  Order issued October 15, 2015.


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
other_regulatory_assets_axis: 0-3
description_and_purpose_of_other_regulatory_assets: Environmental reserve
amortization_period_other_regulatory_assets: The period of amortization is 13.5 years.
other_regulatory_assets_written_off_account_charged: 867
citation_authorization_for_other_regulatory_assets:
  Article X, Section 5 of the Stipulation and Agreement of Settlement in Docket No. RP-15-23, as approved by Commission Order issued October 15, 2015.


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
other_regulatory_assets_axis: 4
description_and_purpose_of_other_regulatory_assets: Electric Power Cost Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets: Docket No. CP09-54-000
amortization_period_other_regulatory_assets:
  Remaining balance at end of current filing period will be recovered through adjustments to future period Electric Power Cost rates.


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
other_regulatory_assets_axis: 5
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: 174
citation_authorization_for_other_regulatory_assets: Section 35 of the General Terms and Conditions of our tariff
amortization_period_other_regulatory_assets:
  Remaining balance at end of current filing period will be recovered through adjustments to future period fuel retention rates


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
other_regulatory_assets_axis: 0-1
description_and_purpose_of_other_regulatory_assets: Fuel tracker
other_regulatory_assets_written_off_account_charged: 4073
citation_authorization_for_other_regulatory_assets:
  Section 22 of the General Terms and Conditions of Trunkline's FERC Gas Tariff, Fourth Revised Volume No. 1.


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
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Deferred cashout
other_regulatory_assets_written_off_account_charged: 8060
citation_authorization_for_other_regulatory_assets:
  Section 23.1 of the General Terms and Conditions of Trunkline's FERC Gas Tariff, Fourth Revised Volume No. 1.


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
other_regulatory_assets_axis: 0-1
description_and_purpose_of_other_regulatory_assets: Fuel tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Section 36 of the General Terms and Conditions of FEP's FERC Gas Tariff, First Revised Volume No. 1.


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
other_regulatory_assets_axis: 4
description_and_purpose_of_other_regulatory_assets: Electric Power Cost Tracker
other_regulatory_assets_written_off_account_charged: Various
citation_authorization_for_other_regulatory_assets: Docket No. RP14-630
amortization_period_other_regulatory_assets:
  Remaining balance at end of current filing period will be recovered through adjustments to future period electric power cost rates.


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
other_regulatory_assets_axis: 0-1
description_and_purpose_of_other_regulatory_assets: Deferred cashout
amortization_period_other_regulatory_assets: Amortized over 12-month period once filed and includable in rates.
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Section 25 of the General Terms and Conditions of PEPL's FERC Gas Tariff, Fourth Revised Volume No. 1.


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1681355041
publication_time: 2023-04-12 23:04:01.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: Asset Retirement Obligation - Tracker
description_and_purpose_of_other_regulatory_assets: Asset Retirement Obligation - Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  RP18-1126 RATE CASE SETTLEMENT, DISBURSEMENTS FROM THE TRUST WILL BE LIMITED BASED ON ESTABLISHED CRITERIA IN SETTLEMENT, ANY SPENDING IN EXCESS OF ESTABLISHED AMOUNTS ARE DEFERRED


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1681795290
publication_time: 2023-04-18 01:21:30.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Deferred cashout
other_regulatory_assets_written_off_account_charged: 4073
citation_authorization_for_other_regulatory_assets:
  Section 23.1 of the General Terms and
  Conditions of Trunkline's FERC Gas Tariff,
  Fourth Revised Volume No. 1.


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681865835
publication_time: 2023-04-18 20:57:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-4
description_and_purpose_of_other_regulatory_assets: Pueblo Laguna ROW
amortization_period_other_regulatory_assets: The period of amortization is 20 years.
other_regulatory_assets_written_off_account_charged: 860
citation_authorization_for_other_regulatory_assets:
  Article X, Section 7 of the Stipulation and
  Agreement of Settlement in Docket No.
  RP15-23, as approved by Commission
  Order issued October 15, 2015.


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681865835
publication_time: 2023-04-18 20:57:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-6
description_and_purpose_of_other_regulatory_assets: Navajo ROW
amortization_period_other_regulatory_assets: The period of amortization is 20 years.
other_regulatory_assets_written_off_account_charged: 860
citation_authorization_for_other_regulatory_assets:
  Article X, Section 8 of the Stipulation and
  Agreement of Settlement in Docket No.
  RP15-23, as approved by Commission
  Order issued October 15, 2015.


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681865835
publication_time: 2023-04-18 20:57:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Accumulated reserve adjustment
amortization_period_other_regulatory_assets: The period of amortization is 83 years.
other_regulatory_assets_written_off_account_charged: 403
citation_authorization_for_other_regulatory_assets:
  Article X, Section 2 of the Stipulation and
  Agreement of Settlement in Docket No. RP-
  15-23, as approved by Commission Order
  issued October 15, 2015.


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681865835
publication_time: 2023-04-18 20:57:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-3
description_and_purpose_of_other_regulatory_assets: Environmental reserve
amortization_period_other_regulatory_assets: The period of amortization is 13.5 years.
other_regulatory_assets_written_off_account_charged: 867
citation_authorization_for_other_regulatory_assets:
  Article X, Section 5 of the Stipulation and
  Agreement of Settlement in Docket No. RP-
  15-23, as approved by Commission Order
  issued October 15, 2015.


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681769377
publication_time: 2023-04-17 18:09:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: AFUDC Equity Gross Up
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  AFUDC Equity Gross Up was recorded in accordance with ASC 740. The period of amortization is generally the life of the related plant.


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681769377
publication_time: 2023-04-17 18:09:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-5
description_and_purpose_of_other_regulatory_assets: Rate Levelization
other_regulatory_assets_written_off_account_charged: 407.3
amortization_period_other_regulatory_assets:
  The balance of the Levelization Adjustment Regulatory Asset at July 31, 2021 is $146.1 million. Florida Gas shall amortize this remaining balance over 6 years beginning on August 1, 2021.

citation_authorization_for_other_regulatory_assets:
  Article VII, Section I of the Stipulation and Agreement of Settlement in Docket Nos. RP21-441-000, et al. approved by FERC's Order issued on June 3, 2022.


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681769377
publication_time: 2023-04-17 18:09:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-6
description_and_purpose_of_other_regulatory_assets: Rate Case Cost
amortization_period_other_regulatory_assets: 5 years
other_regulatory_assets_written_off_account_charged: 928
citation_authorization_for_other_regulatory_assets:
  Article VII, Section 6 of the Stipulation and Agreement of Settlement in Docket Nos. RP21-441-000, et al. approved by FERC's Order issued on June 3, 2022.


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681769377
publication_time: 2023-04-17 18:09:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-7
description_and_purpose_of_other_regulatory_assets: Asset Retirement Costs - Filed
citation_authorization_for_other_regulatory_assets:
  Article VII, Sections 3 and 4 of the Stipulation and Agreement of Settlement in Docket Nos. RP21-441-000, et al. approved by FERC's Order issued on June 3, 2022.


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1681879515
publication_time: 2023-04-19 00:45:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-3
description_and_purpose_of_other_regulatory_assets: Cashout Recovery Surcharge
amortization_period_other_regulatory_assets:
  12 months,
  beginning March 22

other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Pursuant to Section 22.3(c) of
  the General Terms and Conditions of Sea Robin's FERC
  Gas Tariff, Third Revised Volume No. 1.


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1681879515
publication_time: 2023-04-19 00:45:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-4
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Pursuant to Section 27.1 of the General Terms and Conditions of Sea Robin's FERC Gas Tariff, Third Revised Volume No. 1.


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1681879515
publication_time: 2023-04-19 00:45:15.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 0-2
description_and_purpose_of_other_regulatory_assets: Annual Flowthrough Crediting Mechanism
other_regulatory_assets_written_off_account_charged: 407.3
citation_authorization_for_other_regulatory_assets:
  Pursuant to Section 22 of the General Terms and Conditions of Sea Robin's FERC Gas Tariff, Third Revised Volume No. 1.


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1680149878
publication_time: 2023-03-30 00:17:58.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: 4
description_and_purpose_of_other_regulatory_assets: Fuel Tracker
other_regulatory_assets_written_off_account_charged: Various
citation_authorization_for_other_regulatory_assets: Docket No. RP07-699
amortization_period_other_regulatory_assets:
  Remaining balance at the end of the current filing period will be recovered through adjustments to future period fuel retention rates.


entity_id: C000095
filing_name: Equitrans,_L.P._form2_Q4_1680904642
publication_time: 2023-04-07 17:57:22.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: Mainline Transmission Retainage Tracker
description_and_purpose_of_other_regulatory_assets: Mainline Transmission Retainage Tracker
citation_authorization_for_other_regulatory_assets:
  Docket Nos. RP19-968-000, RP20-544-000, RP20-927-000, RP21-985-000, RP22-415-000, RP22-1071-000, RP22-741-000, and RP22-1168-000


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1681355250
publication_time: 2023-04-12 23:07:30.000000
start_date: 2022-01-01
end_date: 2022-12-31
other_regulatory_assets_axis: Deferred State Income Tax Adjustment
description_and_purpose_of_other_regulatory_assets: Deferred State Income Tax Adjustment
other_regulatory_assets_written_off_account_charged: 254
citation_authorization_for_other_regulatory_assets:
  Pursuant to Docket No. RP22-1155, which was approved by FERC on November 15, 2022, this asset has been netted with existing regulatory liabilities.


# securities_issued_or_assumed_and_securities_refunded_or_retired_during_the_year_255_1_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
explanatory_of_securities_financing_and_refinancing_transaction_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%">Refer to pages 120, 122, and 256 for information related to debt.</span></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
explanatory_of_securities_issued_assumed_retired_or_refunded_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 instruction 1 on page 255.1</span></div>

explanatory_of_securities_assumed_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 instruction 1 on page 255.1</span></div>

explanatory_of_securities_financing_and_refinancing_transaction_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 instruction 1 on page 255.1</span></div>

identification_of_securities_issued_or_assumed_and_securities_refunded_or_retired_text_block:
[cell repeats an earlier one in this file: 301 characters]

explanatory_of_securities_refunded_or_retired_other_than_that_specified_in_general_instruction17_text_block:
[cell repeats an earlier one in this file: 301 characters]


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
explanatory_of_securities_financing_and_refinancing_transaction_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:11pt;font-weight:400;line-height:120%;padding-left:9.75pt">Refer to pages 120, 122, 256, and 258 for information related to debt.</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
explanatory_of_securities_financing_and_refinancing_transaction_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:9pt;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:10.5pt">On August 3, 2021, Tuscarora’s $23 million unsecured term loan due August 21, 2020 (Term Loan Facility), was amended to extend the maturity date to August 1, 2024 and increased the revolving credit amount to $36 million under generally the same terms as the previous agreement. The Term Loan Facility requires a $2 million annual principal payment beginning in August 2022. Refer to the Notes to the Financial Statements for more information.</span></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
explanatory_of_securities_issued_assumed_retired_or_refunded_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 instruction 1 on page 255.1</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%">N/A</span></div>

explanatory_of_securities_assumed_text_block:
[cell repeats an earlier one in this file: 301 characters]

explanatory_of_securities_financing_and_refinancing_transaction_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 instruction 1 on page 255.1</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%">N/A</span></div>

identification_of_securities_issued_or_assumed_and_securities_refunded_or_retired_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 instruction 1 on page 255.1</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%">N/A</span></div>

explanatory_of_securities_refunded_or_retired_other_than_that_specified_in_general_instruction17_text_block:
[cell repeats an earlier one in this file: 471 characters]


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
explanatory_of_securities_issued_assumed_retired_or_refunded_text_block:
  <div><p><br/><font style="font-size: 16.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">See page 122.1, Notes to Financial Statements, Note 4 "Debt" and Note 5 "Related Party Transactions." A summary of the accounting for these transactions follows:</font></p></div>

explanatory_of_securities_assumed_text_block:
  <div><p></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Subordinated Note Purchase Agreement</font></u></strong></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Account 223:</font></u></p>
  <table class="MsoTableGrid" style="width: 1068px; border-collapse: collapse; border: none;" border="1" width="0" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at beginning of year, Subordinated Note Purchase Agreement</font></p>
  </td>
  <td style="width: 11.875px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 318.633px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">218,750,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Advances received</font></p>
  </td>
  <td style="width: 11.875px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"></p>
  </td>
  <td style="width: 318.633px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">15,625,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at end of year, Subordinated Note Purchase Agreement</font></p>
  </td>
  <td style="width: 11.875px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 318.633px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">234,375,000</font><font style="font-size: 16pt; font-family: Arial, sans-serif;"><br/></font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"></p></div>

identification_of_securities_issued_or_assumed_and_securities_refunded_or_retired_text_block:
  <div><p class="MsoNormal"><strong><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Term Loan:</font></u></strong></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Account 181:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at beginning of year, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">14,469</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Debt costs incurred to extend Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"></p>
  </td>
  <td style="width: 107.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">196,836</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Amortization of debt expense, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"></p>
  </td>
  <td style="width: 107.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">(211,305)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at end of year, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Account 221:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at beginning of year, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border: none; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">31,250,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Repayment of Term Loan due March 2021</font></p>
  </td>
  <td style="width: 19.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"></p>
  </td>
  <td style="width: 107.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">(31,250,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at end of year, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="26">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 16pt; line-height: 22.8267px; font-family: Arial, sans-serif;">Senior Notes Due April 2022:</font></u></strong></p>
  <table class="MsoTableGrid" style="width: 1068px; border-collapse: collapse; border: none;" border="1" width="0" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at beginning of year, Senior Notes Due April 2022</font></p>
  </td>
  <td style="width: 11.875px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 318.633px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">518,750,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Notes repayment</font></p>
  </td>
  <td style="width: 11.875px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"></p>
  </td>
  <td style="width: 318.633px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">(43,750,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 694.355px; border: none; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">Balance at end of year, Senior Notes Due April 2022</font></p>
  </td>
  <td style="width: 11.875px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><font style="font-size: 16pt; font-family: Arial, sans-serif;">$</font></p>
  </td>
  <td style="width: 318.633px; border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 3pt solid windowtext; padding: 0in 5.4pt;" valign="top">
  <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 16pt; font-family: Arial, sans-serif;">475,000,000</font><font style="font-size: 16pt; font-family: Arial, sans-serif;"><br/></font></p>
  </td>
  </tr>

  </table></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
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">For additional information on financing, see Note 4 of Notes to Financial Statements.</span>


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
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div><p></p>
  <p></p>
  <p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">See page 122, Notes to Financial Statements, Note 4 "Debt." A summary of the accounting for these transactions follows.</font></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">4.40% Notes due June 2021 (4.40% Notes):</font></u></strong></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 181:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 4.40% Notes</font></p>
  </td>
  <td style="width: 19.7pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">133,669</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt expense, 4.40% Notes</font></p>
  </td>
  <td style="width: 19.7pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 107.7pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(133,669)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, 4.40% Notes</font></p>
  </td>
  <td style="width: 19.7pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 107.7pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"><strong><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"></font></strong></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 221:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 4.40% Notes</font></p>
  </td>
  <td style="width: 19.7pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 110.45pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="156">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">300,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Repayment of 4.40% Notes</font></p>
  </td>
  <td style="width: 19.7pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 110.45pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="156">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(300,000,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 336.1pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="448">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, Term Loan</font></p>
  </td>
  <td style="width: 19.7pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 110.45pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="156">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 226:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 369.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="492">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 4.40% Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 86.9pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="116">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">12,137</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 369.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="492">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt discount, 4.40% Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 86.9pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="116">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(12,137)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 369.0pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="492">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, 4.40% Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 86.9pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="116">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">0.625% Senior Notes due April 2023 (0.625% Sr. Notes):</font></u></strong></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 181:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 1.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Debt issuance costs, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 1.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">1,496,600</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt expense, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 1.5in; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(321,176)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 1.5in; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="144">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">1,175,424</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 221:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: .25in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Issuance of 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: .25in; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">300,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: .25in; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">300,000,000</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 226:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Debt discount, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 112.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">48,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt discount, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(16,066)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 5.5in; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="528">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 22.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="30">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="150">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">31,934</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Credit Facility due September 2021:</font></u></strong></p>
  <p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"></font></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 181:</font></u></p>
  <table class="MsoTableGrid" style="width: 661.5pt; border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" width="0" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 535.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="706">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, Credit Facility due September 2021</font></p>
  </td>
  <td style="width: 13.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="149">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">73,354</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 535.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="706">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt expense, Credit Facility due September 2021</font></p>
  </td>
  <td style="width: 13.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="149">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(73,354)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 535.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="706">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, Credit Facility due September 2021</font></p>
  </td>
  <td style="width: 13.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 112.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="149">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"></font></p>
  <p class="MsoNormal"><strong><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Credit Facility due May 2026:</font></u></strong></p>
  <p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"></font></p>
  <p class="MsoNormal"><u><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Account 181:</font></u></p>
  <table class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt;" border="1" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 479.55pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="533">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Balance at beginning of year, Credit Facility due May 2026</font></p>
  </td>
  <td style="width: 19.95pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 121.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="148">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 479.55pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="533">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Debt issuance costs, Credit Facility due May 2026</font></p>
  </td>
  <td style="width: 19.95pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 121.5pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="148">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">389,299</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 479.55pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="533">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">Amortization of debt expense, Credit Facility due May 2026</font></p>
  </td>
  <td style="width: 19.95pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"></font></p>
  </td>
  <td style="width: 121.5pt; border: none; border-bottom: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="148">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">(51,276)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 479.55pt; border: none; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="533">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;"> Balance at end of year, Credit Facility due May 2026</font></p>
  </td>
  <td style="width: 19.95pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="27">
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">$</font></p>
  </td>
  <td style="width: 121.5pt; border: none; border-bottom: solid windowtext 3.0pt; mso-border-top-alt: solid windowtext 3.0pt; padding: 0in 5.4pt 0in 5.4pt;" valign="top" width="148">
  <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: right; line-height: normal;" align="right"><font style="font-size: 17.0pt; font-family: 'Arial',sans-serif;">338,023</font></p>
  </td>
  </tr>

  </table>
  <p class="MsoNormal"></p>
  <p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"></font></p>
  <p></p></div>


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
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:112%">1.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:112%;padding-left:8.84pt">On October 29, 2021, the Partnership issued the remaining $125 million available under the Private Shelf Facility for 10-year Series B Senior Notes with a coupon of 2.68% per annum. The Series B Notes do not require any principal payments until maturity on October 29, 2031. Proceeds from the Series B Senior Note issuance were used to pay down the outstanding $92.7 million balance of the Partnership’s Revolving Credit Facility and for general corporate purposes including funding of its remaining capital expansion projects.</span></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
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">On September 15, 2021, the Partnership entered into a Note Purchase and Private Shelf Agreement, whereby the Partnership issued $250 million of 10-year Series A Senior Notes with a coupon of 2.97% per annum and entered into a 3-year private shelf agreement for an additional $100 million of Senior Notes (Private Shelf Facility), with funds used to retire the 7.50% Senior Notes originally issued in 2001. The Series A Notes do not require any principal payments until maturity on September 15, 2031.</span></div>


entity_id: C001209
filing_name: Vector_Pipeline_L.P._form2_Q4_1651622054
publication_time: 2022-05-03 19:54:14.000000
start_date: 2021-01-01
end_date: 2021-12-31
explanatory_of_securities_assumed_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">In December 2019, Vector Pipeline L.P. retired its 70,000,000 Series A Senior Unsecured Notes at 5.59% due December 15, 2019. These notes were originally issued on December 21, 2006 and required quarterly principal and interest payments each year until maturity on December 15, 2019.</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 223:</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,120,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(3,120,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 224:</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,080,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(2,080,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 181:</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">9,367 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(9,367)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></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
explanatory_of_securities_financing_and_refinancing_transaction_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:133%">On December 20, 2021, the Company repaid its $50 million outstanding balance, including immaterial amounts of accrued interest, on its unsecured variable interest term loan facility (Term Loan Facility). Funding for the repayment of the Term Loan Facility was provided by TCPL USA's cash management program. The Term Loan Facility interest rate was based on LIBOR plus an applicable margin. This Term Loan Facility was extinguished upon repayment.</span></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
explanatory_of_securities_issued_assumed_retired_or_refunded_text_block:
  <div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
  <p><font style="font-family: Arial; font-weight: bold; text-decoration-line: underline; font-size: 16pt;">Senior Notes - 3.5% Series due February 2032:</font></p>
  <div class="Section1">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 181:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Debt issuance costs, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">2,369,272</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt expense, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(165,536)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">2,203,736</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 221:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Issuance of 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">300,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">300,000,000</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 226:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr style="height: 10.5pt;">
  <td style="width: 417.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 9.5pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>
  <tr style="height: 13.9pt;">
  <td style="width: 417.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Debt discount, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 9.5pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">48,000</font></p>
  </td>
  </tr>
  <tr style="height: 8.15pt;">
  <td style="width: 417.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt discount, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 9.5pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.4pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(3,490)</font></p>
  </td>
  </tr>
  <tr style="height: 23.85pt;">
  <td style="width: 417.4pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 3.5% Senior Notes</font></p>
  </td>
  <td style="width: 9.5pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.4pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">44,510</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; text-decoration: underline;">Debentures - 8.625% Series Due January 2022:</font></p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 181:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 8.625% Debentures</font></p>
  </td>
  <td style="width: 7.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">24,404</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt expense, 8.625% Debentures</font></p>
  </td>
  <td style="width: 7.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(24,404)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 421.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 8.625% Debentures</font></p>
  </td>
  <td style="width: 7.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 221:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 8.625% Debentures</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">260,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Repayment of 8.625% Debentures</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(260,000,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 8.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration-line: underline; font-size: 16pt;">Account 226:</font></p>
  </div>
  <div class="Section2">
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 8.625% Debentures</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">2,268</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt discount, 8.625% Debentures</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(2,268)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 8.625% Debentures</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; font-size: 16pt;"> </p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; text-decoration: underline;">1.466% Intercompany Promissory Note:</font></p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 223:</font></p>
  <table style="border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 1.466% Promissory Note</font></p>
  </td>
  <td style="width: 2.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Issuance of 1.466% Promissory Note</font></p>
  </td>
  <td style="width: 2.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">260,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Repayment of 1.466% Promissory Note</font></p>
  </td>
  <td style="width: 2.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">(260,000,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 416.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 1.466% Promissory Note</font></p>
  </td>
  <td style="width: 2.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 115.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </div></div>

explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div><p class="MsoNormal"><font style="font-size: 17.0pt; line-height: 107%; font-family: 'Arial',sans-serif;"><font style="font-size: 16pt;">See page 122.1, Notes to Financial Statements, Note 5 &#8220;Debt&#8221; and Note 7 "Related Party Transactions." A summary of the accounting for these transactions follows.</font></font></p></div>


entity_id: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1681440194
publication_time: 2023-04-13 22:43:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_issued_assumed_retired_or_refunded_text_block:
  <div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
  <div class="Section1">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; text-decoration: underline;">0.625% Senior Notes due April 2023 (0.625% Sr. Notes):</font></p>
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 181:</font></p>
  <table style="-aw-border-insideh: 0.5pt single #000000; -aw-border-insidev: 0.5pt single #000000; border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 97.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">1,175,424</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Debt issuance costs, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 97.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">6,657</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt expense, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 97.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">(1,182,081)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 97.2pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 221:</font></p>
  <table style="-aw-border-insideh: 0.5pt single #000000; -aw-border-insidev: 0.5pt single #000000; border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 7.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 101.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">300,000,000</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Repayment of 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 7.2pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 101.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">(300,000,000)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 7.2pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 101.7pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; -aw-import: ignore;"> <br/></font></p>
  <p style="margin-top: 0pt; margin-bottom: 14pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; text-decoration: underline;">Account 226:</font></p>
  <table style="-aw-border-insideh: 0.5pt single #000000; -aw-border-insidev: 0.5pt single #000000; border-collapse: collapse;" cellspacing="0" cellpadding="0">

  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at beginning of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 101.7pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">31,934</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Amortization of debt discount, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> <br/></font></p>
  </td>
  <td style="width: 101.7pt; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">(31,934)</font></p>
  </td>
  </tr>
  <tr>
  <td style="width: 385.2pt; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">Balance at end of year, 0.625% Sr. Notes</font></p>
  </td>
  <td style="width: 11.7pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">$</font></p>
  </td>
  <td style="width: 101.7pt; border-top: 3pt solid #000000; border-bottom: 3pt solid #000000; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: top;">
  <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right; line-height: normal; font-size: 16pt;"><font style="font-family: Arial;">-</font></p>
  </td>
  </tr>

  </table>
  <p style="margin-top: 14pt; margin-bottom: 14pt; line-height: normal; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; -aw-import: ignore;"> <br/></font></p>
  </div></div>

explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div><p><font style="font-family: Arial, sans-serif; font-size: 21.3333px;">See page 122, Notes to Financial Statements, Note 5 &#8220;Debt.&#8221; </font></p></div>


entity_id: C001209
filing_name: Vector_Pipeline_L.P._form2_Q4_1681890192
publication_time: 2023-04-19 03:43:12.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_assumed_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">In December 2022, Vector Pipeline L.P. retired its 15,000,000 Series E Senior Unsecured Notes at 5.05% due December 1, 2022. These notes were originally issued on December 1, 2009 and required annual principal payments and quarterly interest payments each year until maturity on December 1, 2022.</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 223 (Series E):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,295,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(2,295,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></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:115%">In May 2022, Vector Pipeline L.P. retired its 37,500,000 Series F Senior Unsecured Notes at 3.74% due May 6, 2022, These notes were originally issued on December 2, 2013 and required quarterly interest payments each year until maturity on May 6, 2022. </span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 223 (Series F):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">37,500,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(37,500,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">.</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:115%">In December 2022, Vector Pipeline L.P. retired its 10,000,000 Series E Senior Unsecured Notes at 5.05% due December 1, 2022, These notes were originally issued on December 1, 2009 and required annual principal payments and quarterly interest payments each year until maturity on December 1, 2022. </span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 224 (Series E):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">760,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(760,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></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:115%">In May 2022, Vector Pipeline L.P. retired its 25,000,000 Series F Senior Unsecured Notes at 3.74% due December 1, 2022. These notes were originally issued on December 2, 2013 and required quarterly interest payments each year until maturity on May 6, 2022.</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 224 (Series F):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">25,000,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(25,000,000)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 181 (Series E and F):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">17,752 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Repayment of notes</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">(17,752)</span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">— </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></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:115%">On May 6, 2022 Vector Pipeline L.P. acquired a 63,000,000 Series H Senior Unsecured Note at 4.67% due November 1, 2034. These notes require quarterly interest payments each year until maturity.</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 224 (Series H):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">— </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Notes acquired</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">63,000,000 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">63,000,000 </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:45.386%"><tr><td style="width:1.0%"/><td style="width:54.965%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:42.835%"/><td style="width:0.1%"/></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%">Account 181 (Series H):</span></td><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%">Balance at beginning of year</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:8pt;font-weight:400;line-height:120%">$</span></td><td style="padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">— </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Notes acquired</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">97,692 </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Balance at end of year</span></td><td style="border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">$</span></td><td style="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:8pt;font-weight:400;line-height:120%">97,692 </span></td><td style="border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr></table></div>


entity_id: C000046
filing_name: National_Fuel_Gas_Supply_Corporation_form2_Q4_1681340026
publication_time: 2023-04-12 18:53:46.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div><p><font style="font-family: 'times new roman', times; font-size: 12pt;">$100 million advance from National Fuel Gas Company (Note 13-1), with an original maturity date of 3/1/2023, was reclassified to Account 233 in March 2022 in recognition of the current status of this loan. $30 million was redeemed in November 2022. The remaining $70 million was redeemed on 3/1/2023.</font></p></div>


entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1681518425
publication_time: 2023-04-14 20:27:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_issued_assumed_retired_or_refunded_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%;text-decoration:underline">New Issues            Interest Rate            Date of Issue            Principal Amount</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%">Senior Note            6.67%                12/22/2022            $40,000,000</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></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%;text-decoration:underline">Accounting for Senior Note Issues                                        </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%">Account 131 Cash                    $40,000,000</span></div><div style="margin-top:2pt;padding-right:18pt;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Account 224 Other Long-Term Debt                $40,000,000</span></div><div style="margin-top:2pt;padding-right:18pt;text-indent:36pt"><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%">Account 181 Unamortized Debt Expense        $39,102</span></div><div style="margin-top:2pt;padding-right:18pt;text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Account 131 Cash                        $39,102</span></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1681501374
publication_time: 2023-04-14 15:42:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div style="margin-bottom:6pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Partnership borrowed $1.5 million under the 2011 Credit Agreement in 2022. At December 31, 2022, the Partnership’s outstanding borrowings under the 2011 Credit Agreement were $131.9 million, leaving $68.1 million available for future borrowings. The 2011 Credit Agreement have accordion features for an additional capacity of $200 million, subject to lender consent. At the Partnership’s option, the interest rate on the outstanding borrowings may be the lenders' base rate or the London Interbank Offered Rate plus an applicable margin that is based on its long-term unsecured credit ratings.</span></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1680732257
publication_time: 2023-04-05 18:04:17.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_financing_and_refinancing_transaction_text_block:
  <div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">On April 5, 2018, the Partnership entered into a revolving credit agreement under which allowed the Partnership to borrow up to $125 million with a variable interest rate based on LIBOR (Revolving Credit Facility). The facility is utilized by the Partnership to primarily to fund the costs of its expansion projects and for general partnership purposes. As of December 31, 2022, $125 million was available for future borrowings. The credit agreement’s original term was set to mature on April 5, 2023. </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:12pt;font-weight:400;line-height:120%">On January 31, 2023, the Partnership amended the Revolving Credit Facility to extend the term for an additional five-year term with a variable interest rate based on Secured Overnight Financing Rate (SOFR). </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:12pt;font-weight:400;line-height:120%">For additional detail, refer to Note 6 of the Notes to the Financial Statements.</span></div>


entity_id: C000190
filing_name: Carolina_Gas_Transmission,_LLC_form2_Q4_1681348645
publication_time: 2023-04-12 21:17:25.000000
start_date: 2022-01-01
end_date: 2022-12-31
explanatory_of_securities_issued_assumed_retired_or_refunded_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:12pt;font-weight:400;line-height:120%;padding-left:8pt">Use this space to paste the disclosure required by instruction 1 on page 255.1</span></div>

explanatory_of_securities_assumed_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:12pt;font-weight:400;line-height:120%;padding-left:8pt">Use this space to paste the disclosure required by instruction 1 on page 255.1</span></div>

explanatory_of_securities_financing_and_refinancing_transaction_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:12pt;font-weight:400;line-height:120%;padding-left:8pt">Use this space to paste the disclosure required by instruction 1 on page 255.1</span></div>

identification_of_securities_issued_or_assumed_and_securities_refunded_or_retired_text_block:
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explanatory_of_securities_refunded_or_retired_other_than_that_specified_in_general_instruction17_text_block:
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