# gas_property_and_capacity_leased_from_others_212_duration

entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1649963253
publication_time: 2022-04-14 19:07:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 0-1
lessor_name: Crosspoint Pipeline, LLC
lease_description:
  EGT leases from CrossPoint Pipeline, LLC, an 11-mile-long, 16-inch-diameter pipeline located in Harrison County, Texas. In conjunction with DCP Midstream, LLC, EGT holds a 50% interest in CrossPoint Pipeline, LLC. The Commission authorized the lease in Docket No. CP08-463-000.


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650063622
publication_time: 2022-04-15 23:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Dogwood's undivided ownership interest in the Dalton Lateral
lessor_name: Dogwood Enterprise Holdings, Inc. (Dogwood)
gas_property_and_capacity_leased_from_others_axis:
  Dogwood Enterprise Holdings, Inc. (Dogwood), Dogwood's undivided ownership interest in the Dalton Lateral


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650063622
publication_time: 2022-04-15 23:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Meade's undivided joint ownership interest in the CPL-Leidy South Facilities
lessor_name: Meade Pipeline CO LLC (Meade)
gas_property_and_capacity_leased_from_others_axis:
  Meade Pipeline CO LLC (Meade), Meade's undivided joint ownership interest in the CPL-Leidy South Facilities


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1649258258
publication_time: 2022-04-06 15:17:38.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Natural Gas Pipeline Company of America LLC
lease_description:
  Leased capacity through July 2032 of 200,000 Dth/day in 19 miles of transmission pipeline located in Cameron Parish, Louisiana


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1649982390
publication_time: 2022-04-15 00:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 2
lessor_name: Kinder Morgan Tejas Pipeline, LLC
lease_description:
  Leased capacity through June 2023 of 100,000 Dth/day on transmission pipeline located between Ganado County, Texas and Hildago County, Texas


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1649982390
publication_time: 2022-04-15 00:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 3
lessor_name: National Fuel Gas Supply Corp.
lease_description:
  Leased capacity through October 2030 of 140,000 Dth/day on transmission pipeline located in Pennsylvania and New York


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1649982390
publication_time: 2022-04-15 00:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Dominion Transmission Inc.
lease_description:
  Leased capacity through October 2027 of 150,000 Dth/day on transmission pipeline located in Pennsylvania and New York


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Texas Eastern Transmission
gas_property_and_capacity_leased_from_others_axis:
  Texas Eastern Transmission, Capacity operating agreement dated 6/6/1996. Capacity of 141,500 Dth/Day. Initial term of service ends 10/31/2014. Two Year notice required for termination.

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


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Columbia Gulf Transmission LLC
gas_property_and_capacity_leased_from_others_axis:
  Columbia Gulf Transmission LLC, Capacity and Exchange agreement dated 10/1/2013. Capacity of 545,635 Dth/Day. Initial term of service ends 3/31/2024.

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


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessor_name: Millennium Pipeline Co. LLC
gas_property_and_capacity_leased_from_others_axis:
  Millennium Pipeline Co. LLC, Second Amended and Restated capacity and exchange agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/Day available at Ramapo. NY terminus. Initial term is for 15 years from in-service date of 12/21/2008.

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


entity_id: C000094
filing_name: Texas_Eastern_Transmission,_LP_form2_Q4_1650140392
publication_time: 2022-04-16 20:19:52.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Texas Eastern and Brazoria Interconnector Gas Pipeline, LLC
lessor_name: Brazoria Interconnector Gas Pipeline, LLC
gas_property_and_capacity_leased_from_others_axis:
  Brazoria Interconnector Gas Pipeline, LLC, Texas Eastern and Brazoria Interconnector Gas Pipeline, LLC


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1681479054
publication_time: 2023-04-14 13:30:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Eastern Gas Transmission and Storage Inc.
lease_description:
  Leased capacity through October 2027  of 150,000 Dth/day on transmission pipeline located in Pennsylvania and New York


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1711587187
publication_time: 2024-03-28 00:53:07.000000
start_date: 2023-01-01
end_date: 2023-12-31
gas_property_and_capacity_leased_from_others_axis: 2
lessor_name: Fort Union Gas Gathering, LLC
lease_description:
  Leased capacity through December 2033 of 92,000 Dth/day in 318 miles of gathering pipeline located in Converse and Campbell Counties, Wyoming.


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1711587187
publication_time: 2024-03-28 00:53:07.000000
start_date: 2023-01-01
end_date: 2023-12-31
gas_property_and_capacity_leased_from_others_axis: 3
lessor_name: Bighorn Gas Gathering, LLC
lease_description:
  Leased capacity through December 2033 of 92,000 Dth/day in 290 miles of gathering pipeline located in Campbell, Johnson and Sheridan Counties, Wyoming.


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1711494071
publication_time: 2024-03-26 23:01:11.000000
start_date: 2023-01-01
end_date: 2023-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Natural Gas Pipeline Company of America LLC
lease_description:
  Leased capacity through July 2032 of 200,000 Dth/day in 19 miles of transmission pipeline located in Cameron Parish, Louisiana.


entity_id: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1712888348
publication_time: 2024-04-12 02:19:08.000000
start_date: 2023-01-01
end_date: 2023-12-31
gas_property_and_capacity_leased_from_others_axis: 1
lessor_name: Magnolia Enterprise Holdings, Inc.
lease_description:
  83,722 Dth per day leased capacity in approximately 149 miles of transmission pipeline located in Georgia


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1743012509
publication_time: 2025-03-26 18:08:29.000000
start_date: 2024-01-01
end_date: 2024-12-31
lessor_name: Columbia Gulf Transmission LLC
gas_property_and_capacity_leased_from_others_axis:
  Columbia Gulf Transmission LLC, Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024. Ammended agreement reduced retained capacity to 532,165 Dth/day for the time frame of 4/1/2024 to 3/31/2029.

lease_description:
  Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024. Ammended agreement reduced retained capacity to 532,165 Dth/day for the time frame of 4/1/2024 to 3/31/2029.


# gas_property_and_capacity_leased_to_others_213_duration

entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1649799054
publication_time: 2022-04-12 21:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Columbia Gas Transmission, LLC
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas Transmission, LLC, Second Amended and Restated Capacity and Exchange Agreement dated 3/21/2006. Long-haul capacity of 25,400 Dth/day from Corning, NY to Ramapo, NY terminus. Initial term is 15 years from in service date of 12/21/2008.

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


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1649900468
publication_time: 2022-04-14 01:41:08.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Columbia Gas Transmission, LLC
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas Transmission, LLC, Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024.

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


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650326637
publication_time: 2022-04-19 00:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 1
lessee_name: Horizon Pipeline Company, L.L.C.
lease_description:
  380,000 dekatherms per day (Dth/day) leased capacity in 42 miles of transmission pipeline located near Joliet, Illinois.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650326637
publication_time: 2022-04-19 00:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 2
lessee_name: Kinder Morgan Illinois Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 25.7 miles of transmission pipeline located in Illinois. Provides natural gas transmission service from near Beecher, Illinois to near Burnham, Illinois.


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650326637
publication_time: 2022-04-19 00:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
gas_property_and_capacity_leased_to_others_axis: 3
lessee_name: Kinder Morgan Louisiana Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 19 miles of transmission pipeline located in Cameron Parish, Louisiana.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Agreement for 6,600 Dth/day for gas flowing between Greensville and Petersburg, VA.
lessee_name: Columbia Gas of Virginia
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas of Virginia, Agreement for 6,600 Dth/day for gas flowing between Greensville and Petersburg, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Agreement for 10,032 Dth/day for gas flowing northbound between Greensville and Westrich, VA.
lessee_name: City of Richmond
gas_property_and_capacity_leased_to_others_axis:
  City of Richmond, Agreement for 10,032 Dth/day for gas flowing northbound between Greensville and Westrich, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lease_description: Agreement for 38,000 Dth/day for gas flowing between Greensville and Petersburg, VA.
lessee_name: Virginia Natural Gas
gas_property_and_capacity_leased_to_others_axis:
  Virginia Natural Gas, Agreement for 38,000 Dth/day for gas flowing between Greensville and Petersburg, VA.


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
lessee_name: Millennium Pipeline Company, LLC
gas_property_and_capacity_leased_to_others_axis:
  Millennium Pipeline Company, LLC, Agreement dated 3/21/2006 for 44,652 Dth/day for gas flowing both northbound and southbound between Milford, Port Jervis, and Sparrowbush. Initial term of the agreement is for 15 years from the in service date of 12/21/2008.

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


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1681308323
publication_time: 2023-04-12 14:05:23.000000
start_date: 2022-01-01
end_date: 2022-12-31
gas_property_and_capacity_leased_to_others_axis: 2
lessee_name: Kinder Morgan Illinois Pipeline LLC
lease_description:
  200,000 Dth/day leased capacity in 25.7 miles of transmission pipeline located in Illinois. Provides natural gas transmission services from near Beecher, Illinois to near Burnham, Illinois.


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1742596374
publication_time: 2025-03-21 22:32:54.000000
start_date: 2024-01-01
end_date: 2024-12-31
lessee_name: Columbia Gas Transmission, LLC
gas_property_and_capacity_leased_to_others_axis:
  Columbia Gas Transmission, LLC, Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024. Ammended agreement reduced retained capacity to 532,165 Dth/day for the time frame of 4/1/2024 to 3/31/2029.

lease_description:
  Retained Capacity of 545,635 Dth/day that is used by customers to serve certain markets in Ohio and Kentucky located at lessee's KA-1, G, KZ, and E lines. Initial agreement is 11/1/2013 to 3/31/2024. Ammended agreement reduced retained capacity to 532,165 Dth/day for the time frame of 4/1/2024 to 3/31/2029.


# non_traditional_rate_treatment_afforded_new_projects_217_duration

entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1650061854
publication_time: 2022-04-15 22:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
type_of_rate_treatment: Separately Stated
location_or_name_of_facility: Garden Creek
c_p_docket_number: RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000
non_traditional_rate_treatment_afforded_new_projects_axis:
  Garden Creek, RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000, Separately Stated


entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1744757061
publication_time: 2025-04-15 22:44:21.000000
start_date: 2024-01-01
end_date: 2024-12-31
type_of_rate_treatment: Separately Stated
location_or_name_of_facility: Garden Creek
non_traditional_rate_treatment_afforded_new_projects_axis:
  Garden Creek, RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000, CP22-512-000, Separately Stated

c_p_docket_number:
  RP14-118-000, CP12-409-000, CP14-50-000, CP17-420-000, CP18-21-000, CP19-27-000, CP21-355-000, CP22-512-000


# general_description_of_construction_overhead_procedure_table_218_duration

entity_id: C001506
filing_name: CHENIERE_CREOLE_TRAIL_PIPELINE,_L.P._form2_Q4_1650055870
publication_time: 2022-04-15 20:51:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:12pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">OVERHEAD:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly charged, based on individual construction projects exclusive of capital spares and construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property.</span></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1649460029
publication_time: 2022-04-08 23:20:29.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Northwest Pipeline
capitalization_of_construction_overhead_long_term_debt_entity: Northwest Pipeline
construction_overhead_average_construction_work_in_progress_entity_name: Northwest Pipeline
general_description_of_construction_overhead_text_block:
  <div style="margin-top:5pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Construction Overheads</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads will include certain salaries and expenses directly incidental to specific construction jobs.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads are charged directly to a construction overhead clearing work order.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">Once construction overheads are charged to a construction clearing work order, they are allocated to specific construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The same rate is applied to all construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Not Applicable.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">The overhead is indirectly assigned.</span></div><div style="margin-top:30pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Allowance for Funds Used During Construction Capitalized on Project in the Process of Construction</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Allowance for Funds Used During Construction (AFUDC) is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The means of the current monthly expenditure added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 9.24% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 1.71% and for other funds after compounding is 7.35%.</span></div>


entity_id: C000591
filing_name: Gulf_South_Pipeline_Company,_LLC_form2_Q4_1650034691
publication_time: 2022-04-15 14:58:11.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gulf South Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:9.66pt">Use this space to input 218.1:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Gulf South does not allocate and capitalize General Office Department expense related to construction projects. Direct expenses will be charged directly to construction projects as incurred based on actual time worked.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Construction overhead charges are intended to capture 1) Fringe burden-employee related costs like taxes and benefits such as overtime and 2) Administrative burden - salaries &amp; expenses of supervisory or administrative personnel that don't charge directly to projects.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Fringe and Administrative burden are fixed percentages applied to labor costs charged directly to capital projects. The fringe burden rate is determined from studies made of the previous year’s costs and current year’s plan. The Administrative burden rate is calculated using the percentage of salaries for supervision and administrative personnel to the direct salaries of a service group.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:28.23pt">Percentages are applied to labor charged directly to projects. For projects where no company labor is utilized, supervisory personnel will charge their time directly.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Different rates are applied to different types of construction capabilities.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">The different construction overhead rates are determined by the level of salaries within the construction groups.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">f.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:30.46pt">All overhead is directly applied.</span></div>


entity_id: C000060
filing_name: Northern_Natural_Gas_Company_form2_Q4_1650314495
publication_time: 2022-04-18 20:41:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Administrative and General Overhead</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Engineering, supervision, general office salaries and expenses, including the cost of construction engineering and supervision services provided by others, related to the general oversight of capital construction or software development projects are charged to an overhead work order. In addition, costs to certify Respondent's and third party welding personnel that will construct Respondent's capital projects are directly charged to an overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Engineering and operations payroll that support construction are direct charged to the overhead work order for allocation to capital construction projects. Property accounting payroll incurred in support of capital construction and software development projects is also charged directly to the overhead work order for allocation to both construction and software development projects. A study was conducted to determine which other employees devote a portion of their time in support of construction or software development activities. Based on this study a fixed amount of payroll and a proportionate share of Respondent's Omaha office cost are charged each month to the overhead work order to be allocated to both construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:6.34pt">The overhead costs are allocated to individual projects based on direct charges to each capital construction or internally developed software project. Allocation rates are periodically adjusted throughout the year based on the forecast of overhead costs to direct capital charges to ensure that the balance of the overhead work order at the end of the year is cleared.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">Separate overhead allocation rates are developed for construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:105%;padding-left:5.78pt">Overhead rates are based on the ratio of charges forecast to be charged as capital overhead to the total forecast of capital construction and software development expenditures to be charged directly to projects. Engineering and operations related overheads are allocated to capital construction projects and information technology related overhead charges are allocated to software development projects. General office salaries and expenses are allocated to both construction and software development projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:8.57pt">Overhead is directly assigned to each work order based on current month charges to the project excluding overheads.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Engineering As-Built Overhead</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%;padding-left:5.78pt">Engineering, supervision, general office salaries and expenses, including the cost of engineering and supervision services provided by others, related to the creation of construction as-built drawings are charged to an overhead work order set up solely to capture as-built construction costs. The costs charged to this work order are separate from and are not included in the administrative and general overhead.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:103%;padding-left:5.78pt">Engineering payroll and charges for engineering services provided by others incurred for the creation of capital construction as-built drawings and records are charged directly to the as-built overhead work order. A study was conducted to determine the ratio of engineering payroll capitalized for creation of as-built records for capital construction and based on this study a pro-rata share of Respondent's office building space and related costs is charged to the as-built overhead work order each month.</span></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:98.900%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-right:1pt solid #000;border-top:2pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">General Description of Construction Overhead Procedure (continued)</span></td></tr></table></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:102%;padding-left:6.34pt">The overhead costs are allocated to individual projects based on direct charges to each capital construction. The allocation rate is periodically adjusted throughout the year based on the forecast of overhead costs to direct capital charges to ensure that the balance in the overhead work order at the end of the year is cleared.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">Overheads are allocated using a single overhead rate.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:5.78pt">There is no differentiation in rates for different types of construction.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%;padding-left:8.57pt">Overhead is directly assigned to each work order based on current month charges to the project excluding overheads.</span></div>


entity_id: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1647442375
publication_time: 2022-03-16 14:52:55.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Bear Creek Storage Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different rates may be applied to major new construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in rates for major construction projects stems from the economies of scale that are</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C010476
filing_name: Adelphia_Gateway,_Llc_form2_Q4_1649879060
publication_time: 2022-04-13 19:44:20.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: c 10.55
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: d 6.00
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:10.5pt;text-decoration:underline">Construction Overheads: </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Direct-company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours spent on specific projects. Related employee benefit costs are charged to construction projects based on loaded rates applied to labor charges.</span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline"> Allowance for funds used during constructions</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: Allowance for funds during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying the 1/12 for an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retention, capital accruals and purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction Account 432.</span></div>


entity_id: C001275
filing_name: Eastern_Shore_Natural_Gas_Company_form2_Q4_1649964452
publication_time: 2022-04-14 19:27:32.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:112%">Eastern Shore’s construction overhead contains payroll charges for administrative personal who indirectly allocate portions of their time to construction projects as a whole. The dollars associated with the allocation are spread evenly across all contractions projects that take place each month. Construction projects are typically projects with a higher use of labor which includes Mains, Compressor Stations, and Meter/Regulator Stations</span><span style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:112%">.</span>


entity_id: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1649374548
publication_time: 2022-04-07 23:35:48.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Southern Natural Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Southern Natural Gas Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1647991257
publication_time: 2022-03-22 23:20:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $12,404,034.37 of equity and $2,575,410.47 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000995
filing_name: Cheyenne_Plains_Gas_Pipeline_Company,_L.L.C._form2_Q4_1647544990
publication_time: 2022-03-17 19:23:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheyenne Plains Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p>1. Construction Overhead: All construction is performed under a construction and operating agreement with our operator, Colorado Interstate Gas Company, L.L.C. Construction overheads are assigned to us on the same basis that Colorado Interstate Gas Company, L.L.C. uses for its own construction. (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction Allowance for funds used during construction is calculated below. 3. Net-of-Tax rate for borrowed funds Not Applicable.</p></div>


entity_id: C000088
filing_name: Maritimes_&_Northeast_Pipeline,_L.L.C._form2_Q4_1650330867
publication_time: 2022-04-19 01:14:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
construction_overhead_average_construction_work_in_progress_entity_name: —
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span>


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1649963253
publication_time: 2022-04-14 19:07:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_average_short_term_debt_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_long_term_debt_entity: Enable Midstream Partners, LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Midstream Partners, LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(a) Planning, supervising, inspecting and approving new construction. Preparation of correspondence, purchasing,</p><p>accounting records and other administrative and general expenses.</p><p>(b) Determination of estimated time spent on or incident to construction by engineers and other supervisory personnel,</p><p>field administrative personnel, accounting employees, etc. and other costs and expenses of a general nature.</p><p>(c) Distributed to construction jobs by means of a supervision percentage determined by the ratio of the predetermined</p><p>overheads to the construction work in progress accounts.</p><p>(d) Different rates are applied to different types of construction.</p><p>(e) Construction jobs that involve actual construction are charged at a different rate than are jobs for purchases of capital</p><p>assets. The basis of differentiation in rates is determined based on whether the asset is a purchased asset or a</p><p>constructed asset. A differentiation in rates is also determined based on the projected spend level of a construction</p><p>project.</p><p>(f) Overhead is indirectly assigned.</p><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto">Allowance for funds used during construction (AFUDC) represents the approximate net composite interest cost of borrowed funds and a reasonable return on equity funds used for construction purposes. AFUDC costs are capitalized as a component of projects under construction and are amortized over the depreciable life of the asset class being constructed. EGT calculates the allowable AFUDC amounts in accordance with the rules prescribed by FERC.</span><br /></p><p><span style="color: rgba(51, 51, 51, 1)">The<span> </span></span><span style="color: rgba(51, 51, 51, 1)">components of the formula for computation of the AFUDC rate are those of the former parent company, Enable Midstream Partners, LP. Long-term debt, Preferred Stock, and Equity amounts are based on balances as of the most recent quarter-end. For 2021 computations, this was as of September 30, 2021. Short-term debt is calculated from the average of short-term debt at the end of the most recent 13 months. </span></p></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1649279170
publication_time: 2022-04-06 21:06:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Northern Border Pipeline
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Northern Border Pipeline
capitalization_of_construction_overhead_long_term_debt_entity: Northern Border Pipeline
construction_overhead_average_construction_work_in_progress_entity_name: Northern Border Pipeline
general_description_of_construction_overhead_text_block:
  <table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.<br/></span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $1,039,946 of equity and $175,075 of debt were directly charged to construction.</span></td></tr></table>


entity_id: C008884
filing_name: Midship_Pipeline_Company,_Llc_form2_Q4_1650314907
publication_time: 2022-04-18 20:48:27.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">OVERHEAD:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, which excludes assets purchased on construction projects that are immediately placed in service when received.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Capital expenditures of Midship Pipeline Company were funded by both debt and equity funding. The Company did not acquire debt until February 29, 2019. For the periods prior to debt being acquired, Midship Pipeline Company computed AFUDC based on a 50/50 debt vs equity capitalization structure in accordance with what was filed and approved by the FERC, and applied an effective debt rate based on such split.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Once Midship Pipeline Company acquired debt, a weighted average debt rate of 4.37% was used in the AFDUC debt component of the computation with the continued use of a 50/50 debt to equity ratio. In 2019, the Company entered into debt interest rate swap agreements with the intent to hedge the exposure to volatility in floating-rate interest payments on construction loans. During 2019 and 2020, Midship incurred losses on the interest rate swaps as a result of declining rates over this time. As the losses on interest rate swaps were an incremental cost of the construction financing, Midship incorporated the losses in its computed AFUDC debt rate.</span></div>


entity_id: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1649965593
publication_time: 2022-04-14 19:46:33.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: PEPL
capitalization_of_construction_overhead_long_term_debt_entity: PEPL
construction_overhead_average_construction_work_in_progress_entity_name: PEPL
general_description_of_construction_overhead_text_block:
  <div><p><span style="background-color: unset; text-align: inherit; font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1. </span></span><span style="background-color: unset; text-align: inherit; font-size: 12pt"><span style="text-decoration-line: underline"><span style="font-family: Arial, Helvetica, sans-serif">Construction Overhead</span></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></span></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2. </span></span><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></span></p><p style="margin: 0 0 0.0001pt; line-height: normal; font-size: 11pt"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></span></p><div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /><br /></span></span></p></div></div>


entity_id: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1652819911
publication_time: 2022-05-17 20:38:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charges to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div><span><br/></span></div><div style="padding-left:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $6,410,590 for 2021 and $11,730,978 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $1,660,945 for 2021 and $5,329,799 for 2020.</span></div>


entity_id: C001088
filing_name: MountainWest_Pipeline,_LLC_form2_Q4_1652908114
publication_time: 2022-05-18 21:08:34.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $425,615 for 2021 and $20,107 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $141,119 for 2021 and $39,996 for 2020.</span></div>


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1650063622
publication_time: 2022-04-15 23:00:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Transcontinental Gas Pipe Line Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Transcontinental Gas Pipe Line Company, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Transcontinental Gas Pipe Line Company, LLC
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Construction Overheads</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overhead will include certain salaries and expenses directly incidental to specific construction jobs.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The construction overheads are charged directly to a construction overhead clearing work order.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">Once construction overheads are charged to a construction clearing work order, they are allocated to specific construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The same rate is applied to all construction projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Not applicable.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">The overhead is indirectly assigned.</span></div><div style="margin-top:24pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Allowance for Funds Used During Construction Capitalized on Projects in the Process of Construction</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The means of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 10.39% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 2.30% and for the other funds after compounding is 7.87%.</span></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1650040126
publication_time: 2022-04-15 16:28:46.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Portland Natural Gas Transmission System
capitalization_of_construction_overhead_long_term_debt_entity: Portland Natural Gas Transmission System
construction_overhead_average_construction_work_in_progress_entity_name: Portland Natural Gas Transmission System
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $5,079,362 of equity and $690,685 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000190
filing_name: Carolina_Gas_Transmission,_LLC_form2_Q4_1652904931
publication_time: 2022-05-18 20:15:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Eastern Energy Gas Holdings, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Eastern Energy Gas Holdings, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $276,610 for 2021 and $219,789 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $276,610 and $219,789 for 2020</span></div>


entity_id: C010850
filing_name: TransCameron_Pipeline,_LLC_form2_Q4_1650046634
publication_time: 2022-04-15 18:17:14.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: TransCameron Pipeline, LLC
capitalization_of_construction_overhead_cost_rate_long_term_debt_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: C000583
filing_name: Guardian_Pipeline,_L.L.C._form2_Q4_1649361661
publication_time: 2022-04-07 20:01:01.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. CP07-8
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Capitalization of Construction Overhead</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are booked as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Capitalization of Allowance for Funds Used During Construction</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. N/A</span></div>


entity_id: C000235
filing_name: Midcontinent_Express_Pipeline_LLC_form2_Q4_1648652299
publication_time: 2022-03-30 14:58:19.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midcontinent Express Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1649968564
publication_time: 2022-04-14 20:36:04.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Transwestern
capitalization_of_construction_overhead_long_term_debt_entity: Transwestern
construction_overhead_average_construction_work_in_progress_entity_name: Transwestern
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt; line-height: 107%">             1. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Construction Overhead:</span></span></p><p style="margin: 0 0 0.0001pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study. </span></p><p><br /><br /></p><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">            2. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction:</span></span></p><p style="margin: 0 0 8pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div>


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1649968474
publication_time: 2022-04-14 20:34:34.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Panhandle Eastern Pipe Line Company, LP
capitalization_of_construction_overhead_long_term_debt_entity: Panhandle Eastern Pipe Line Company, LP
construction_overhead_average_construction_work_in_progress_entity_name: Panhandle Eastern Pipe Line Company, LP
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><b>1.  </b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%"><b>Construction Overhead</b></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><b>2.  </b></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%"><b>Allowance for funds used during construction (&quot;AFUDC&quot;)</b></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">AFUDC is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged.  For construction projects, an AFUDC is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.  The maximum AFUDC rate is restricted to the overall rate of return underlying the company's recourse rate.  The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div></div>


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1649959171
publication_time: 2022-04-14 17:59:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">1. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for surpervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">2. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Allowance for funds during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for fund used is being charged.  For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1 and Allowance for borrowed funds used during construction, </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p class="List_Paragraph"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; line-height: 107.916664%"><br /></span></p></div>


entity_id: C000517
filing_name: North_Baja_Pipeline,_LLC_form2_Q4_1648568056
publication_time: 2022-03-29 15:34:16.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: North Baja
capitalization_of_construction_overhead_long_term_debt_entity: North Baja
construction_overhead_average_construction_work_in_progress_entity_name: North Baja
general_description_of_construction_overhead_text_block:
  <div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr style="height:18pt"><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:0 1pt"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $48,935 of debt and $936,477 of equity were directly charged to construction.</span></td></tr></table></div>


entity_id: C000592
filing_name: Texas_Gas_Transmission,_LLC_form2_Q4_1650034466
publication_time: 2022-04-15 14:54:26.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three - Year Average
construction_overhead_average_construction_work_in_progress_entity_name: Texas Gas Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:9.66pt">Use this space to input 218.1:</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">Texas Gas does not allocate and capitalize General Office Department expense related to construction projects. Direct expenses will be charged directly to construction projects as incurred based on actual time worked.</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Construction overhead charges are intended to capture 1) Fringe burden-employee related costs like taxes and benefits such as overtime and 2) Administrative burden - salaries &amp; expenses of supervisory or administrative personnel that don't charge directly to projects.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Fringe and Administrative burden are fixed percentages applied to labor costs charged directly to capital projects. The fringe burden rate is determined from studies made of the previous year's cost and current year's plan. The Administrative burden rate is calculated using the percentage of salaries for supervision and administrative personnel to the direct salaries of a service group.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:28.23pt">Percentages are applied to labor charged directly to projects. For projects where no company labor is utilized, supervisory personnel will charge their time directly.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">Different rates are applied to different types of construction capabilities.</span></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:27.67pt">The different construction overhead rates are determined by the level to salaries within the construction groups.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%">f.</span></div><div style="padding-left:72pt;text-align:justify;text-indent:-36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:107%;padding-left:30.46pt">All overhead is directly applied.</span></div>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1647995420
publication_time: 2022-03-23 00:30:20.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Tuscarora Gas Transmission
capitalization_of_construction_overhead_long_term_debt_entity: Tuscarora Gas Transmission
construction_overhead_average_construction_work_in_progress_entity_name: Tuscarora Gas Transmission
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $475,401 of equity and $22,085 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000581
filing_name: Viking_Gas_Transmission_Company_form2_Q4_1649361935
publication_time: 2022-04-07 20:05:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. RP02-132-000
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Capitalization of Construction Overhead</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. </span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Capitalization of Allowance for Funds Used During Construction</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. N/A</span></div>


entity_id: C000046
filing_name: National_Fuel_Gas_Supply_Corporation_form2_Q4_1649429075
publication_time: 2022-04-08 14:44:35.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in rate case
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: 'times new roman', times; font-size: 12pt;">GAS: </font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">Engineering, Supervision, Administrative costs, etc. which are directly chargeable to construction are charged to construction.</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">Construction overhead capitalized is determined by applying the percentage of Engineering Staff labor and associated general and administrative costs to open construction projects based on amounts charged to the project during the month.</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">All construction and retirement jobs considered to be in progress during the month of which the interest is being computed qualify for the charge. Exclusions consist of the following:</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> a. Blanket Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> b. Maintenance and General Order Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> c. Production Orders</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> d. Voided Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> e. Reimbursable Projects</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> f. Projects less than 30 days duration</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;"> g. Projects with no increase in balance during the month</font></p>
  <p><font style="font-family: 'times new roman', times; font-size: 12pt;">A project is said to be started in the first month in which it receives charges. </font></p>
  <p><font style="font-size: 12pt; line-height: 107%; font-family: 'times new roman', times;"> A Project is said to be completed in the month in which the asset goes into service.</font></p></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1650335593
publication_time: 2022-04-19 02:33:13.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Big Sandy
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Big Sandy
capitalization_of_construction_overhead_long_term_debt_entity: Big Sandy
construction_overhead_average_construction_work_in_progress_entity_name: Big Sandy
general_description_of_construction_overhead_text_block:
  <div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">costs</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">are</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">allocated</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">construction</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">projects</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">based</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">on</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">a</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">rate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">that</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">applied</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">capital</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead rate is derived by dividing the estimated pool of overhead costs accumulated</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">departmental time studies by the estimated capital</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">rate</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">is</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">adjusted</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">periodically</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">during</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> year </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">to</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">reflect</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">the</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">ratio</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">of</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">actual</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">costs in production to actual capital</span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">expenditures.</span></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1649799054
publication_time: 2022-04-12 21:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 2011 Cost and Revenue Study
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Millennium Pipeline Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Millennium Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021, $6,265.90 of equity and $1,150.30 of debt were directly charged to construction.</span></div>


entity_id: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1650054250
publication_time: 2022-04-15 20:24:10.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated quarterly for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C000962
filing_name: Kern_River_Gas_Transmission_Company_form2_Q4_1650298935
publication_time: 2022-04-18 16:22:15.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(a) Engineering, supervision, general office salaries and expenses and supervision provided by others, related to the general oversight of capital construction projects are charged to an overhead work order.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(b) A study was conducted to determine which employees devote a portion of their time in support of construction activities. Based on this study a fixed amount of payroll and a portion of Respondent’s Salt Lake City office rent are charged each month to the overhead work order to be allocated to construction projects.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(c) The overhead costs are allocated to individual projects based on direct charges to each capital construction project excluding overhead and AFUDC.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(d) Respondent applies one rate to construction projects eligible for overheads. </span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(e) Software development and general plant purchase projects are excluded from receiving construction overheads.</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">Overheads allocated to Compressor engine exchanges are allocated at the same rate as other construction projects, but are capped at $15,000 because the purchase price of the engine is disproportional to the construction overhead required to change out the engine. </span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:107%">(f) Overhead is directly assigned to each work order based on current month charges excluding overheads and AFUDC.</span></div>


entity_id: C000582
filing_name: Midwestern_Gas_Transmission_Company_form2_Q4_1649361763
publication_time: 2022-04-07 20:02:43.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: ONEOK, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Docket No. CP05-372
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ONEOK, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: ONEOK, Inc.
construction_overhead_average_construction_work_in_progress_entity_name: ONEOK, Inc.
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Capitalization of Construction Overhead</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Construction overhead from engineering, supervisory and administrative personnel includes the portion of salaries, payroll taxes and benefits of general office and field employees specifically identified as supporting construction activities. (b) It can be assigned through use of a prorate distribution for employees on a long term direct assignment or as a direct payroll code by pay period. (c) In either case, specific construction projects are identified to receive a portion of the individual’s salary.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b) The labor burden overhead rate is used to add a percentage of dollars to all direct labor for the cost of payroll taxes and benefits. The corporate payroll department calculates and provides the annual burden rate representing the combined cost of payroll taxes and benefits as a percentage of total payroll. (f) This percentage is applied each month against all of the direct payroll charges for the month. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a) Indirect construction overhead can also come from engineering, supervisory and administrative personnel. (f) We use the indirect method where employees charge a portion of their time to general capital work. (d) There is no differentiation for different types of construction projects. (b) Project expenditures have a pre-determined, company specific overhead percentage applied each month to new expenditure items for each construction project. These amounts are recorded as additions to the construction work in process account for each construction project receiving the overhead. The indirect overhead rate for each company is calculated quarterly based on the ratio of forecasted total indirect labor for capital project to forecasted total capital budget for routine projects. The rate is adjusted quarterly for each company for the over or under application of overhead costs to capital projects due to the timing of capital expenditures.</span></div><div><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Capitalization of Allowance for Funds Used During Construction</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The allowance for funds used during construction (AFUDC) consists, in general, of the net borrowed funds used for construction purposes and a reasonable rate of return on other funds when so used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins the continuous accumulation of costs in a construction work order on a planned progressive basis and ends when the facilities are placed in the service for which constructed.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">N/A</span></div>


entity_id: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1649799261
publication_time: 2022-04-12 21:34:21.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Administrative and General Expenses transferred</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Nature of overhead</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of the total cost of certain administrative and general departments that support construction activities.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of salaries, certain fringe benefits costs, and expenses of certain general office and field operating personnel engaged in preparation of construction work order estimates, construction design, and construction cost accounting.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Certain outside services that support construction activities.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Procedure for determining amount capitalized</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead costs are charged to an overhead construction work order from timesheets, expense reports, and invoices.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Method of distribution to construction jobs</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allocated to incomplete construction work orders in direct proportion to direct construction costs incurred after excluding work orders for leaseholds, developed software, office furniture and equipment, transportation equipment, tools and work equipment, and other miscellaneous equipment. </span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Different rates applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The same rate is applied to all construction except exclusions listed under (c) and projects over $50M.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Basis of differentiation</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All projects, apart from those listed as being excluded under (c), will be capped at a maximum of $1.8M. For projects over $50M, the Company utilizes a progressive cap structure for every $50M of total project cost. Please see the chart below for additional details.</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:81.696%"><tr><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.676%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Total Project Costs</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Progressive % Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Total Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Cumulative Cap</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">50,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">100,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3.60%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,400,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">4,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">150,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">6.00%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">200,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">10,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">250,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">14,400,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">300,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">18,000,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">350,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21,600,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">400,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">25,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">450,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">28,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">500,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">32,400,000</span></td></tr></table></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:8.01pt">Overheads directly or indirectly applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads are indirectly assigned through the overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction capitalized on projects in the process of construction</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The mean of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and the allowance except for the semi-annual compounding of the allowance allowed by the commission) comprise the base for the computation of the allowance at rate of 12.05% per annum for all projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">The computation period is from the date costs are first incurred until the facilities are placed in service.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The rate of 12.05% results from the use of the formula in Docket RM75-27, Order No. 561 approved on February 2, 1977.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The AFUDC rate for borrowed funds after compounding is 1.15% and for other funds after compounding is 10.90%.</span></div>


entity_id: C000118
filing_name: Alliance_Pipeline_L.P._form2_Q4_1650049960
publication_time: 2022-04-15 19:12:40.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Use this space to paste the disclosure required by instructions on page 218.1</span></div>


entity_id: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1649958539
publication_time: 2022-04-14 17:48:59.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">1. </span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: normal; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline"> Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p></div></div>


entity_id: C000095
filing_name: Equitrans,_L.P._form2_Q4_1649450501
publication_time: 2022-04-08 20:41:41.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Equitrans Midstream Corporation
capitalization_of_construction_overhead_long_term_debt_entity: Equitrans Midstream Corporation
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: Rate Case
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Explanation of the overhead costs, which the Company terms "Indirect Charges not Directly Assignable to Individual Orders"</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Costs of planning and designing construction projects, costs of general supervision and clerical work, and rent and expenses, all associated with construction</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The amounts capitalized are determined on the basis of actual time spent or a study of time spent.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">These charges are assigned to a blanket construction order and prorated to individual construction jobs based upon their total direct charges</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The percentage as determined under (c) is applied to all construction jobs except for construction orders relating to the purchase of office furniture, automotive equipment, meters and regulators. In these cases a lower rate is applied.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The reason for using different percentages for different types of construction as shown under (d) is to apportion the overhead charge on an equitable basis.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">f.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:13.56pt">The overhead is indirectly assigned based upon direct charges to construction.</span></div><div style="padding-left:31.5pt"><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Allowances for Funds Used During Construction</span></div><div style="margin-top:3pt"><span><br/></span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">For individual installations and renewals of operating facilities.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Basic charges to which allowance for funds used is applied are the direct and indirect expenditures, not including allowance for funds used, on those construction orders for which the period of time for construction is more than thirty days.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">Allowance for funds used is computed for each construction order on the expenditures during the period from the date the construction is started on a continuous basis to the date that the facilities were placed in service.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The allowance rate of 8.216% used for the year 2020 is determined by application of the formula prescribed in FERC Order No. 561.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Gross interest rates on borrowed funds:</span></div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:47.321%"><tr><td style="width:1.0%"/><td style="width:75.944%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:21.856%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Annual Interest </span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">255,821</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Principal Amount</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">5,802,500</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Gross Interest Rate</span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">4.4088</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%"> </span></td><td style="padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">%</span></td></tr></table>


entity_id: C004558
filing_name: Sierrita_Gas_Pipeline_LLC_form2_Q4_1648132697
publication_time: 2022-03-24 14:38:17.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Sierrita Gas Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction Allowance for funds used during construction is calculated below. 3. Net-of-Tax rate for borrowed funds Not Applicable</font></p></div>


entity_id: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1649258258
publication_time: 2022-04-06 15:17:38.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Kinder Morgan Louisiana Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. Construction Overhead:</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"> (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(d) Different overhead rates are applied based on the nature of the construction project. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">(f) Overheads are directly assigned to each project. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. Allowance for Funds Used During Construction </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Allowance for funds used during construction is calculated below. </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. Net-of-Tax rate for borrowed funds </font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">Not Applicable</font></p></div>


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1649900468
publication_time: 2022-04-14 01:41:08.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gulf Pipeline Company
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gulf Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021, $15,670,414.87 of equity and $1,345,781.64 of debt were directly charged to construction.</span></div>


entity_id: C008926
filing_name: NEXUS_Gas_Transmission,_LLC_form2_Q4_1649384489
publication_time: 2022-04-08 02:21:29.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
construction_overhead_average_construction_work_in_progress_entity_name: —
general_description_of_construction_overhead_text_block:
  <div style="text-indent:36pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span></div>


entity_id: C010280
filing_name: Cheyenne_Connector,_Llc_form2_Q4_1650048937
publication_time: 2022-04-15 18:55:37.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1648665508
publication_time: 2022-03-30 18:38:28.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Great Lakes Gas Transmission
capitalization_of_construction_overhead_long_term_debt_entity: Great Lakes Gas Transmission
construction_overhead_average_construction_work_in_progress_entity_name: Great Lakes Gas Transmission
general_description_of_construction_overhead_text_block:
  <div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $704,681 of equity and $145,529 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1649982390
publication_time: 2022-04-15 00:26:30.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Tennessee Gas Pipeline Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Tennessee Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C001157
filing_name: Cameron_Interstate_Pipeline,_LLC_form2_Q4_1650345445
publication_time: 2022-04-19 05:17:25.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Use this space to paste the disclosure required by instructions on page 218.1</span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts capitalized are directly assigned, based on individual construction projects.</span></div>


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1650326637
publication_time: 2022-04-19 00:03:57.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead: (a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. (b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. (c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. (d) Different overhead rates are applied based on the nature of the construction project. (e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. (f) Overheads are directly assigned to each project. 2. Allowance for Funds Used During Construction: Allowance for funds used during construction is calculated below. 3. Net-of-tax rate for borrowed funds: Not applicable.</font></p></div>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1650314724
publication_time: 2022-04-18 20:45:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
construction_overhead_average_construction_work_in_progress_entity_name: 0
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">1. Construction Overhead</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font> as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">(f) Overheads are directly assigned to each project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">2. Allowance for Funds Used During Construction:</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">Allowance for funds used during construction is calculated below.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">3. Net-of-Tax rate for borrowed funds</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 18pt; font-family: arial, helvetica, sans-serif;"><font style="color: black;">Not Applicable</font></font></p></div>


entity_id: C000111
filing_name: WBI_Energy_Transmission,_Inc._form2_Q4_1650061854
publication_time: 2022-04-15 22:30:54.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: WBI Energy Transmission, Inc.
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: WBI Energy Transmission, Inc.
capitalization_of_construction_overhead_long_term_debt_entity: WBI Energy Transmission, Inc.
general_description_of_construction_overhead_text_block:
  <div style="padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Engineering and Supervision (ES) – Consists of time and expense occasioned by construction activity not directly chargeable to specific jobs; includes budget preparation, material ordering and expediting, map drafting, right-of-way and property owner matters, in-progress supervision, project cleanup and completion reporting.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General and Administrative (GA) – Consists of time and expenses chargeable to construction administration and includes the proportionate part of the annual work of district managers, general office administrators, and district and general office accounting staffs related to construction activity.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Items described in (a) on an experience (time study or estimated) basis.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">On a percentage basis applied to the cost of the project – exclusive of overhead charges.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Same percentage basis applied to all types of construction. Purchased assets are loaded with GA only. The percentage is revised as cost experience dictates.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">None.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:8.57pt">Indirectly assigned.</span></div>


entity_id: C001447
filing_name: Golden_Pass_Pipeline_LLC_form2_Q4_1650043085
publication_time: 2022-04-15 17:18:05.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Golden Pass Pipeline currently does not allocate and capitalize General Office Department expenses related to construction projects. Direct expenses for General Office Department will be charged directly to construction projects as incurred.</span></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1652904666
publication_time: 2022-05-18 20:11:06.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Eastern Energy Gas Holdings, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Eastern Energy Gas Holdings, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:110%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $521,105 for 2021 and $467,061 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $170,911 for 2021 and $286,468 for 2020.</span>


entity_id: C007688
filing_name: Cheniere_Corpus_Christi_Pipeline,_LP_form2_Q4_1650055739
publication_time: 2022-04-15 20:48:59.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEAD:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects. Employees charge their time and expenses directly to individual construction projects by each hour worked as assigned. Employee benefits are derived based on the labor hours charged to each individual project.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly charged, based on individual construction projects exclusive of capital spares and construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property.</span>


entity_id: C000545
filing_name: Enable_Mississippi_River_Transmission,_LLC_form2_Q4_1649970071
publication_time: 2022-04-14 21:01:11.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_average_short_term_debt_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Enable Midstream Partners, LP
capitalization_of_construction_overhead_long_term_debt_entity: Enable Midstream Partners, LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Midstream Partners, LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(a) Planning, supervising, inspecting and approving new construction. Preparation of correspondence, purchasing, <span style="background-color: unset; text-align: inherit">accounting records and other administrative and general expenses.</span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(b) Determination of estimated time spent on or incident to construction by engineers and other supervisory personnel, field administrative personnel, accounting employees, etc. and other costs and expenses of a general nature.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(c) Distributed to construction jobs by means of a supervision percentage determined by the ratio of the predetermined overheads to the construction work in progress accounts.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(d) Different rates are applied to different types of construction.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(e) Construction jobs that involve actual construction are charged at a different rate than are jobs for purchases of capital assets. The basis of differentiation in rates is determined based on whether the asset is a purchased asset or a</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">constructed asset. A differentiation in rates is also determined based on the projected spend level of a construction project.</p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto">(f) Overhead is indirectly assigned.</p><p>Allowance for funds used during construction (AFUDC) represents the approximate net composite interest cost of borrowed funds and a reasonable return on equity funds used for construction purposes. AFUDC costs are capitalized as a component of projects under construction and are amortized over the depreciable life of the asset class being constructed. MRT calculates the allowable AFUDC amounts in accordance with the rules prescribed by FERC.</p><p><span style="background-color: unset; text-align: inherit">The  </span><span style="background-color: unset; text-align: inherit">components of the formula for computation of the AFUDC rate are those of the former parent company, Enable Midstream Partners, LP. Long-term debt, Preferred Stock, and Equity amounts are based on balances as of the most recent quarter-end. For 2021 computations, this was as of September 30, 2021. Short-term debt is calculated from the average of short-term debt at the end of the most recent 13 months.</span></p><p><span style="color: rgba(51, 51, 51, 1); font-family: Roboto"><br /><br /><br /></span></p></div>


entity_id: C005201
filing_name: Florida_Southeast_Connection,_LLC_form2_Q4_1650058171
publication_time: 2022-04-15 21:29:31.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. Construction Overhead</span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:13.373%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.154%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:13.157%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Description of Overhead</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Nature of Work</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General Procedure for Determining the Amount Capitalized</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Method of Distribution to Construction Jobs</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Whether Different Rates are Applied to Different Types of Construction</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Basis of Differentiation in Rates for Different Types of Construction</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Whether the Overhead is Directly or Indirectly Assigned</span></td></tr><tr><td colspan="3" style="padding:0 1pt"/><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c )</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(f)</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Benefits Capitalized</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Employer portion of paid employee benefits includes: Pension, Medical, Dental, Life, Retiree credits and etc.</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll dollars charged to Capital</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Month-end assessment</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The assessment is applied the same across all construction types</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">N/A</span></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead Cost is directly charged to payroll</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll Taxes Expense Capitalized</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Employer portion of paid employee Payroll Taxes</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Payroll dollars charged to Capital</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Month-end assessment</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The assessment is applied the same across all construction types</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">N/A</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead Cost is directly charged to payroll</span></td></tr></table></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. Allowance for funds under construction (AFUDC)</span></div><div style="margin-top:2pt;padding-right:18pt;text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction is charged on all construction projects in FERC account 107 which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the dated the property is being placed in service. The amount capitalized during the construction pursuant to FERC rules which includes allowance for the costs of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each project. Costs excluded from the AFUDC bases are contract retentions and capital accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3. Not Applicable</span></div>


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1650056784
publication_time: 2022-04-15 21:06:24.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gas Pipeline Company
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gas Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $14,956,766.33 of equity and $900,962.80 of debt were directly charged to construction.</span></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1650050985
publication_time: 2022-04-15 19:29:45.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2021.</span></div>


entity_id: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1650052948
publication_time: 2022-04-15 20:02:28.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: ANR Pipeline Company
capitalization_of_construction_overhead_long_term_debt_entity: ANR Pipeline Company
construction_overhead_average_construction_work_in_progress_entity_name: ANR Pipeline Company
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:98.363%"><tr><td style="width:1.0%"/><td style="width:98.900%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr style="height:17pt"><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"/></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2021 $32,844,787 of equity and $10,087,066 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000047
filing_name: Empire_Pipeline,_Inc._form2_Q4_1649775224
publication_time: 2022-04-12 14:53:44.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: National Fuel Gas
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in a rate case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: National Fuel Gas
capitalization_of_construction_overhead_long_term_debt_entity: National Fuel Gas
general_description_of_construction_overhead_text_block:
  <div><p><font style="text-decoration: underline;"><strong>CONSTRUCTION OVERHEAD (UNICAP)</strong></font></p>
  <p>Empire Pipeline, Inc. does not have any employees, however, it receives a percentage of Supply Corporation's UNICAP pool, as a result of borrowing Supply Corporation labor, on a monthly basis.</p>
  <p><font style="text-decoration: underline;"><strong>ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</strong></font></p>
  <p>All construction projects considered to be in progress during the month of which the interest is being computed qualify for AFUDC with the following exceptions:</p>
  <ol style="list-style-type: lower-alpha;">
  <li>Blanket Projects</li>
  <li>Maintenance and General Order Projects</li>
  <li>Production Orders</li>
  <li>Voided Projects</li>
  <li>Reimbursable Projects</li>
  <li>Projects less than 30 days duration</li>
  <li>Hold Projects</li>
  <li>Retirement Projects</li>
  </ol>
  <p>A project is said to be started in the first month in which it receives charges.</p>
  <p>A project is said to be completed in the month in which the asset goes into service.</p>
  <p>AFUDC is compounded on a semiannual basis in March and September.</p>
  <p>A half-month convention is used for current monthly charges.</p></div>


entity_id: C001012
filing_name: Fayetteville_Express_Pipeline_LLC_form2_Q4_1649965316
publication_time: 2022-04-14 19:41:56.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><div><p><br /></p></div><div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">1.  </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects are direct-charged to work orders based on actual hours devoted to specific projects.  Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges.  Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.  The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">2.  </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; line-height: 107.916664%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%">AFUDC is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged.  For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.  The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.  The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half the current month to each work order.  Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.  The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: 107.916664%; margin-top: 0; margin-bottom: 8pt"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none; line-height: 107.916664%"><br /></span></p></div></div>


entity_id: C001089
filing_name: White_River_Hub,_LLC_form2_Q4_1652907854
publication_time: 2022-05-18 21:04:14.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provided to the construction projects.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1649962583
publication_time: 2022-04-14 18:56:23.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div class="Section0"><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">1. </span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline">Construction Overhead</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; line-height: normal; margin-top: 0; margin-bottom: 0"><span style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal"><br /></span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">2.</span><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: underline"> Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p><p style="text-align: left; page-break-inside: auto; page-break-after: auto; page-break-before: avoid; margin-top: 0; margin-bottom: 0"><span lang="en-US" style="font-family: Arial; font-size: 12pt; text-transform: none; font-weight: normal; font-style: normal; font-variant: normal; text-decoration: none"><br /></span></p></div>


entity_id: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1650325910
publication_time: 2022-04-18 23:51:50.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Ruby Pipeline, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Ruby Pipeline, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering</font><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Not Applicable</font></p>
  <p></p></div>


entity_id: C000967
filing_name: El_Paso_Natural_Gas_Company,_L.L.C._form2_Q4_1649994110
publication_time: 2022-04-15 03:41:50.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: El Paso Natural Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: El Paso Natural Gas Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">1. Construction Overhead</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such</font> as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">(f) Overheads are directly assigned to each project.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">2. Allowance for Funds Used During Construction:</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">Allowance for funds used during construction is calculated below.</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">3. Net-of-Tax rate for borrowed funds</font></font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;"><font style="color: black;">Not Applicable</font></font></p></div>


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1649964766
publication_time: 2022-04-14 19:32:46.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: PEPL
capitalization_of_construction_overhead_long_term_debt_entity: PEPL
construction_overhead_average_construction_work_in_progress_entity_name: Sea Robin
general_description_of_construction_overhead_text_block:
  <div><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">           1. </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Construction Overhead</span></span><span style="font-size: 12pt; line-height: 107%"> </span></p><p><br /></p><p style="margin: 0 0 0.0001pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Direct company labor costs, including  costs for supervisory personnel who devote time to capital projects, are  direct-charged to work orders based on actual hours devoted to specific  projects. Related employee benefit costs are charged to construction,  retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by  applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study. </span></p><p><br /></p><p style="margin-bottom: 0"><span style="font-size: 12pt; line-height: 107%">           2.  </span><span style="text-decoration: underline"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span><span style="font-size: 12pt; line-height: 107%"> </span></p><p><br /></p><p style="margin: 0 0 8pt 0.5in; line-height: 107%; font-size: 11pt"><span style="font-size: 12pt; line-height: 107%">Allowance for funds used during  construction is charged on all construction projects in Construction Work in  Progress which have not been completed by the end of the month for which the  allowance for funds used is being charged. For construction projects, an  allowance for funds used during construction is charged up to the date the  property is actually placed in service. The amount capitalized during the  construction period is calculated pursuant to FERC rules which includes  allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half ofthe current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></p></div>


entity_id: C001087
filing_name: MountainWest_Overthrust_Pipeline,_LLC_form2_Q4_1652907982
publication_time: 2022-05-18 21:06:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:110%">Construction overhead, such as a portion of engineering, supervision and other general and administrative expenses, is charged to construction projects, by applying a defined surcharge percentage to applicable project costs. The surcharge percentage represents the level of indirect support provide to the construction projects.</span></div><div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An allowance for funds used during construction is computed on the prior month ending balance plus 1/2 of the current month ending balance on incomplete construction balances on all individual construction projects involving plant which must be installed or constructed before it can render utility service.</span></div><div style="margin-top:10pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Accruals made to account 419.1 - Allowance for Other Funds Used During Construction were $132,460 for 2021 and $69,756 for 2020. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $16,870 for 2021 and $9,467 for 2020.</span></div>


entity_id: C011170
filing_name: Double_E_Pipeline,_LLC_form2_Q4_1650336502
publication_time: 2022-04-19 02:48:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">1.1.Construction Overhead</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a.Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The<font style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">overheadamount</font>capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">b. </font><!--[endif]-->The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">c. </font><!--[endif]-->Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">d. </font><!--[endif]-->Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">e. </font><!--[endif]-->The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoListParagraph" style="margin-left: 72.0pt; text-indent: -18.0pt; line-height: 14.4pt; mso-list: l0 level2 lfo1; tab-stops: list 72.0pt;"><font style="font-family: 'times new roman', times; font-size: 10pt;"><!-- [if !supportLists]--><font style="mso-list: Ignore;">f. </font>Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">2.Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a. Allowance for funds used during construction is calculated on Page 218a.</font></p>
  <p class="MsoNormal" style="margin-bottom: 6pt; text-indent: -18pt; line-height: 14.4pt; padding-left: 30px;"><font style="font-size: 10pt; font-family: 'times new roman', times;">3.Net-of-Tax rate borrowed funds</font></p>
  <p class="MsoNormal" style="text-indent: -18.0pt; line-height: 14.4pt; margin: 0cm 0cm 6.0pt 72.0pt;"><font style="font-size: 10pt; font-family: 'times new roman', times;">a. Not Applicable</font></p></div>


entity_id: C000596
filing_name: TransColorado_Gas_Transmission_Company_LLC_form2_Q4_1648218378
publication_time: 2022-03-25 14:26:18.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: TransColorado Gas Transmission Company LLC
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">1. Construction Overhead</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead</font> amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged</font> directly to construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these</font> projects.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">(f) Overheads are directly assigned to each project.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">2. Allowance for Funds Used During Construction</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">Allowance for funds used during construction is calculated below.</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p style="font-variant-ligatures: normal; font-variant-caps: normal; orphans: 2; text-align: start; widows: 2; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; word-spacing: 0px;"><font style="font-size: 16pt; font-family: arial, helvetica, sans-serif; color: black;">Not Applicable</font></p></div>


entity_id: C000087
filing_name: Gulfstream_Natural_Gas_System,_L.L.C._form2_Q4_1651540776
publication_time: 2022-05-03 01:19:36.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: 0.00
capitalization_of_construction_overhead_average_short_term_debt_entity: 0.00
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 0.14
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: 0.00
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: 0.00
capitalization_of_construction_overhead_long_term_debt_entity: 0.00
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: 0.00
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: 0.08
construction_overhead_average_construction_work_in_progress_entity_name: 0.00
general_description_of_construction_overhead_text_block:
  <div style="text-indent:33pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated based on contractual agreement.</span></div>


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1648655287
publication_time: 2022-03-30 15:48:07.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Wyoming Interstate Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">1. Construction Overhead</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">2. Allowance for Funds Used During Construction</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">Not Applicable</font></p></div>


entity_id: C000085
filing_name: East_Tennessee_Natural_Gas,_LLC_form2_Q4_1649810122
publication_time: 2022-04-13 00:35:22.000000
start_date: 2021-01-01
end_date: 2021-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
construction_overhead_average_construction_work_in_progress_entity_name: —
general_description_of_construction_overhead_text_block:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead costs are allocated to construction projects based on a rate that is applied to capital expenditures. The overhead rate is derived by dividing the estimated pool of overhead costs accumulated from departmental time studies by the estimated capital expenditures. The overhead rate is adjusted periodically during the year to reflect the ratio of actual overhead costs in proportion to actual construction capital expenditures.</span>


entity_id: C000412
filing_name: Stingray_Pipeline_Company,_L.L.C._form2_Q4_1681837034
publication_time: 2023-04-18 16:57:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: See footnote
capitalization_of_construction_overhead_long_term_debt_entity: See footnote
construction_overhead_average_construction_work_in_progress_entity_name: See footnote
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1.</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span>&#160;</span></span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span style="text-decoration: underline">Construction Overhead</span></span></span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Direct</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; background-color: unset; text-align: inherit">company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p style="margin: 0 0 10px; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2.</span></span><span style="font-size: 12pt"><span>&#160;</span></span><span style="font-size: 12pt"><span style="text-decoration: underline"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1,</span></span><span style="font-size: 12pt"><span>&#160;</span></span><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">and Allowance for Borrowed Funds Used During Construction, Account 432.</span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></font></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><font><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></font></p></div>


entity_id: C011606
filing_name: Gulf_Run_Transmission,_LLC_form2_Q4_1681776086
publication_time: 2023-04-18 00:01:26.000000
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: C004558
filing_name: Sierrita_Gas_Pipeline_LLC_form2_Q4_1679613823
publication_time: 2023-03-23 23:23:43.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Sierrita Gas Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal; mso-layout-grid-align: none; text-autospace: none;"><font style="font-size: 16.0pt; font-family: 'Arial',sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal"><font style="font-size: 16.0pt; line-height: 107%; font-family: 'Arial',sans-serif;">Not Applicable</font></p></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1689195945
publication_time: 2023-07-12 21:05:45.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1681773580
publication_time: 2023-04-17 23:19:40.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Interim Order issued December 19, 2001
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Millennium Pipeline Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Millennium Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $6,383.51 of equity and $1,172.61 of debt were directly reversed from construction.</span></div>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1680832889
publication_time: 2023-04-07 02:01:29.000000
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: C000095
filing_name: Equitrans,_L.P._form2_Q4_1680886642
publication_time: 2023-04-07 16:57:22.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Equitrans Midstream Corporation
capitalization_of_construction_overhead_long_term_debt_entity: Equitrans Midstream Corporation
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Explanation of the overhead costs, which the Company terms "Indirect Charges not Directly Assignable to Individual Orders"</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Costs of planning and designing construction projects, costs of general supervision and clerical work, and rent and expenses, all associated with construction</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The amounts capitalized are determined on the basis of actual time spent or a study of time spent.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">These charges are assigned to a blanket construction order and prorated to individual construction jobs based upon their total direct charges</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The percentage as determined under (c) is applied to all construction jobs except for construction orders relating to the purchase of office furniture, automotive equipment, meters and regulators. In these cases a lower rate is applied.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">e.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The reason for using different percentages for different types of construction as shown under (d) is to apportion the overhead charge on an equitable basis.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">f.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:13.56pt">The overhead is indirectly assigned based upon direct charges to construction.</span></div><div style="padding-left:31.5pt"><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Allowances for Funds Used During Construction</span></div><div style="margin-top:3pt"><span><br/></span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">a.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">For individual installations and renewals of operating facilities.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">b.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">Basic charges to which allowance for funds used is applied are the direct and indirect expenditures, not including allowance for funds used, on those construction orders for which the period of time for construction is more than thirty days.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">c.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.78pt">Allowance for funds used is computed for each construction order on the expenditures during the period from the date the construction is started on a continuous basis to the date that the facilities were placed in service.</span></div><div style="padding-left:67.5pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">d.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;padding-left:11.34pt">The allowance rate of 8.216% used for the year 2020 is determined by application of the formula prescribed in FERC Order No. 561.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Gross interest rates on borrowed funds:</span></div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:47.321%"><tr><td style="width:1.0%"/><td style="width:75.944%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:21.856%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt 2px 31pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Annual Interest </span></td><td colspan="2" style="padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">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: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1681248553
publication_time: 2023-04-11 21:29:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Administrative and General Expenses transferred</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Nature of overhead</span></div><div><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of the total cost of certain administrative and general departments that support construction activities.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">A portion of salaries, certain fringe benefits costs, and expenses of certain general office and field operating personnel engaged in preparation of construction work order estimates, construction design, and construction cost accounting.</span></div><div style="padding-left:36pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:36pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Certain outside services that support construction activities.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Procedure for determining amount capitalized</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overhead costs are charged to an overhead construction work order from time-study based derived percentages of labor hours on timesheets, expense reports, invoices, and other allocation journals.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Method of distribution to construction jobs</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allocated to incomplete construction work orders in direct proportion to direct construction costs incurred after excluding work orders for leaseholds, developed software, office furniture and equipment, transportation equipment, tools and work equipment, and other miscellaneous equipment. </span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.24pt">Different rates applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The same rate is applied to all construction except exclusions listed under (c) and projects over $50M.</span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:5.78pt">Basis of differentiation</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All projects, apart from those listed as being excluded under (c), will be capped at a maximum of $1.8M. For projects over $50M, the Company utilizes a progressive cap structure for every $50M of total project cost. Please see the chart below for additional details.</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:81.696%"><tr><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.308%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:25.676%"/><td style="width:0.1%"/></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Total Project Costs</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Progressive % Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Total Cap</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:120%">Potential Cumulative Cap</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">50,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">1,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">100,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3.60%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">2,400,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">4,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">150,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">6.00%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">200,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">10,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">250,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">14,400,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">300,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">18,000,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">350,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">21,600,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">400,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">25,200,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">450,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">28,800,000</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">500,000,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">7.20%</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">3,600,000</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">32,400,000</span></td></tr></table></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(f)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:8.01pt">Overheads directly or indirectly applied</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads are indirectly assigned through the overhead work order.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%;padding-left:9.67pt">Allowance for funds used during construction capitalized on projects in the process of construction</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(a)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">Allowance for funds used during construction is computed on all classes of property for projects where the construction period is 30 days or more.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(b)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The mean of the current monthly expenditures added to the balance of the previous month (excluding contract retainage and the allowance except for the semi-annual compounding of the allowance allowed by the commission) comprise the base for the computation of the allowance at rate of 9.79% per annum for all projects.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(c)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.34pt">The computation period is from the date costs are first incurred until the facilities are placed in service.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The rate of 9.79% results from the use of the formula in Docket RM75-27, Order No. 561 approved on February 2, 1977.</span></div><div><span><br/></span></div><div style="padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(e)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.78pt">The AFUDC rate for borrowed funds after compounding is 1.36% and for other funds after compounding is 8.43%.</span></div>


entity_id: C000094
filing_name: Texas_Eastern_Transmission,_LP_form2_Q4_1681864519
publication_time: 2023-04-19 00:35:19.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
construction_overhead_average_construction_work_in_progress_entity_name: —
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: C000438
filing_name: Iroquois_Gas_Transmission_System,_L.P._form2_Q4_1681327008
publication_time: 2023-04-12 19:16:48.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div><p>Construction Overheads:</p><p><span style="background-color: unset; text-align: inherit">Employee benefits (burdened costs) are allocated to construction projects based on actual payroll charged to each </span>specific project. There is no allocation made for indirect labor and benefits.</p><p>Allowance of Funds Used During Construction (AFUDC):</p><p>The allowance of funds used during construction consists, in general, of the cost of borrowed funds used for construction purposes and a reasonable rate of return on other funds when used. The allowance is determined by applying the capitalization rate to construction work orders. Capitalization begins at the time the company begins continuous accumulation of costs in construction work orders on a planned, progressive basis and ends when the facilities are placed in service for which constructed.<br /></p></div>


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1681861515
publication_time: 2023-04-18 23:45:15.000000
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_1681558196
publication_time: 2023-04-15 11:29:56.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: d —
capitalization_of_construction_overhead_cost_rate_long_term_debt_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: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1681416575
publication_time: 2023-04-13 20:09:35.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Gas Transmission and Storage
capitalization_of_construction_overhead_capitalization_ration_common_equity_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: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1681435494
publication_time: 2023-04-14 01:24:54.000000
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: C000021
filing_name: Southern_Natural_Gas_Company,_L.L.C._form2_Q4_1701448602
publication_time: 2023-12-01 16:36:42.000000
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: C000517
filing_name: North_Baja_Pipeline,_LLC_form2_Q4_1679670811
publication_time: 2023-03-24 15:13:31.000000
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: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1681751377
publication_time: 2023-04-17 17:09:37.000000
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: C000231
filing_name: Kinder_Morgan_Louisiana_Pipeline_LLC_form2_Q4_1680228428
publication_time: 2023-03-31 02:07:08.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Kinder Morgan Louisiana Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;"><font style="font-size: 18pt;">1. Construction Overhead</font></font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">Not Applicable</font></p></div>


entity_id: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1681500453
publication_time: 2023-04-14 19:27:33.000000
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: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1681347511
publication_time: 2023-04-13 00:58:31.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated quarterly for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000597
filing_name: Tallgrass_Interstate_Gas_Transmission,_LLC_form2_Q4_1681347485
publication_time: 2023-04-13 00:58:05.000000
start_date: 2022-01-01
end_date: 2022-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Overheads:</span></div><div style="margin-top:2pt;padding-right:18pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on time studies of actual work performed in connection with construction. The amounts capitalized are allocated to individual construction projects on a percentage basis, with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Allowance for funds used during construction:</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The computation of rates for the allowance for funds used during construction is updated annually for period changes in the components. The computation on page 218a represents the capital structure at December 31, 2022.</span></div>


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1680730991
publication_time: 2023-04-05 21:43:11.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gulf Transmission, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Columbia Gulf Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">OVERHEADS:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $13,296,015.50 of equity and $1,038,246.53 of debt were directly charged to construction.</span></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1681483374
publication_time: 2023-04-14 14:42:54.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Northern Border Pipeline
capitalization_of_construction_overhead_capitalization_ration_common_equity_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: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1681847835
publication_time: 2023-04-18 19:57:15.000000
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: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1681348430
publication_time: 2023-04-13 01:13:50.000000
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: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1681778412
publication_time: 2023-04-18 00:40:12.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Panhandle Eastern Pipe Line Company, LP
capitalization_of_construction_overhead_long_term_debt_entity: Panhandle Eastern Pipe Line Company, LP
construction_overhead_average_construction_work_in_progress_entity_name: Panhandle Eastern Pipe Line Company, LP
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1. <span style="text-decoration: underline">Construction Overhead</span></span></span></p><p><font><span style="font-size: 12pt">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to </span><span style="font-size: 16px">construction, retirement</span><span style="font-size: 12pt">, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital </span><span style="font-size: 16px">overhead rate</span><span style="font-size: 12pt"> was derived from an entity wide time study.</span></font></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></span></p><p><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">2. <span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><font><span style="font-size: 12pt">Allowance for funds used during construction is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, </span><span style="font-size: 16px">an allowance</span><span style="font-size: 12pt"> for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and </span><span style="font-size: 16px">equity funds</span><span style="font-size: 12pt">. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, including purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1, and Allowance for Borrowed Funds Used During Construction, Account 432.</span></font><br /></p></div>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1679668391
publication_time: 2023-03-24 14:33:11.000000
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: C000513
filing_name: Mississippi_Canyon_Gas_Pipeline,_L.L.C._form2_Q4_1681359361
publication_time: 2023-04-13 04:16:01.000000
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: C000085
filing_name: East_Tennessee_Natural_Gas,_LLC_form2_Q4_1682021953
publication_time: 2023-04-20 20:19:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: —
capitalization_of_construction_overhead_average_short_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: —
capitalization_of_construction_overhead_long_term_debt_entity: —
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: —
construction_overhead_average_construction_work_in_progress_entity_name: —
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: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1680902974
publication_time: 2023-04-07 21:29:34.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: 3 year average rate of return
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Columbia Gas Transmission, LLC
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: C000147
filing_name: Elba_Express_Company,_L.L.C._form2_Q4_1680742456
publication_time: 2023-04-06 00:54:16.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Elba Express Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">1. Construction Overhead</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">2. Allowance for Funds Used During Construction:</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 18.0pt; font-family: 'Arial',sans-serif; color: black;">Not Applicable</font></p></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1681501704
publication_time: 2023-04-14 19:48:24.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: Eastern Energy Gas Holdings, LLC
capitalization_of_construction_overhead_capitalization_ration_common_equity_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: C000039
filing_name: Southern_LNG_Company,_L.L.C._form2_Q4_1680226782
publication_time: 2023-03-31 01:39:42.000000
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: C005201
filing_name: Florida_Southeast_Connection,_LLC_form2_Q4_1680893645
publication_time: 2023-04-07 18:54:05.000000
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: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1681777290
publication_time: 2023-04-18 00:21:30.000000
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: C001087
filing_name: MountainWest_Overthrust_Pipeline,_LLC_form2_Q4_1686781510
publication_time: 2023-06-14 22:25:10.000000
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>


