# general_description_of_construction_overhead_procedure_table_218_duration

entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1681849279
publication_time: 2023-04-18 20:21:19.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span><span> </span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p></div>


entity_id: C001012
filing_name: Fayetteville_Express_Pipeline_LLC_form2_Q4_1681499220
publication_time: 2023-04-14 19:07:00.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p><span lang="en-US" style="color: rgba(0, 0, 0, 1); font-size: 12pt; background-color: unset; font-family: Arial; font-weight: bold; line-height: 17.12px">1. </span><span lang="en-US" style="color: rgba(0, 0, 0, 1); font-size: 12pt; background-color: unset; font-family: Arial; font-weight: bold; text-decoration-line: underline; line-height: 17.12px">Construction Overhead</span><br /></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: bold; font-style: normal; text-decoration: none; line-height: 17.12px">2.<span> </span></span><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: bold; font-style: normal; text-decoration: underline; line-height: 17.12px">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0; margin-bottom: 8pt" class="pasteContent_RTE"><span lang="en-US" style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none; line-height: 17.12px">AFUDC is charged on all construction projects in Construction Work in Progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals. The allowance for each month is credited to Allowance for Other Funds Used During Construction, Account 419.1 and Allowance for Borrowed Funds Used During Construction, Account 432.<br /></span></p></div>


entity_id: C000545
filing_name: Enable_Mississippi_River_Transmission,_LLC_form2_Q4_1681776910
publication_time: 2023-04-18 00:15:10.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span><span> </span></span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Construction Overhead</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity. The capital overhead rate was derived from an entity wide time study.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal"><br /></span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">2.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline"><span><span><span> </span></span></span></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p><p style="margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><br /></span></p></div>


entity_id: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1679065297
publication_time: 2023-03-17 15:01:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Bear Creek Storage Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 16pt; font-family: Arial, sans-serif;">1. Construction Overhead</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(e) The basis for the differentiation in rates for major construction projects stems from the economies of scale that are achieved with these projects.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">2. Allowance for Funds Used During Construction:</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p><font style="font-size: 16pt; font-family: Arial, sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">Not Applicable</font></p></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1680714257
publication_time: 2023-04-05 17:04:17.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Portland Natural Gas Transmission System
capitalization_of_construction_overhead_long_term_debt_entity: Portland Natural Gas Transmission System
construction_overhead_average_construction_work_in_progress_entity_name: Portland Natural Gas Transmission System
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $560,554 of equity and $185,114 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000235
filing_name: Midcontinent_Express_Pipeline_LLC_form2_Q4_1680101455
publication_time: 2023-03-29 14:50:55.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midcontinent Express Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">1. Construction Overhead</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">(f) Overheads are directly assigned to each project.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">2. Allowance for Funds Used During Construction</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">Allowance for funds used during construction is calculated below.</font></p>
  <p class="MsoNormal"><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p><font style="font-size: 16pt; line-height: 107%; font-family: Arial, sans-serif;">Not Applicable</font></p></div>


entity_id: C000995
filing_name: Cheyenne_Plains_Gas_Pipeline_Company,_L.L.C._form2_Q4_1679441506
publication_time: 2023-03-21 23:31:46.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheyenne Plains Gas Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
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  <div class="Section1">
  <ol style="margin: 0pt; padding-left: 0pt;" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Construction Overhead: All construction is performed under a construction and operating agreement with our operator, Colorado Interstate Gas Company, L.L.C. Construction overheads are assigned to us on the same basis that Colorado Interstate Gas Company, L.L.C. uses for its own construction. </font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(d) Different overhead rates are applied based on the nature of the construction project. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">(f) Overheads are directly assigned to each project. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <ol style="margin: 0pt; padding-left: 0pt;" start="2" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Allowance for Funds Used During Construction </font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">Allowance for funds used during construction is calculated below. </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <ol style="margin: 0pt; padding-left: 0pt;" start="3" type="1">
  <li style="margin-left: 36.34pt; line-height: 108%; padding-left: 1.91pt; font-family: Arial; font-size: 16pt;"><font style="background-color: #ffffff;">Net-of-Tax rate for borrowed funds</font></li>
  </ol>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; -aw-import: ignore;"> </font></p>
  <p style="margin-top: 0pt; margin-left: 38.25pt; margin-bottom: 0pt; line-height: 108%; font-size: 16pt;"><font style="font-family: Arial; background-color: #ffffff;">Not Applicable.</font></p>
  </div></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1682024353
publication_time: 2023-04-20 20:59:13.000000
start_date: 2022-01-01
end_date: 2022-12-31
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:
  <span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Overhead</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%"> </span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:115%">is charged to capital projects based on costs allocable to total capital expenditures or based on direct labor charges. Overhead pools allocated based on total capital expenditures utilize cost pools determined through department time estimates divided by estimated capital expenditures. Overhead pools charged based on direct labor costs utilize costs pools based on estimated benefits and a component of office and technology costs divided by estimated labor costs. If required, overhead rates are adjusted periodically during the year to reflect the ratio of actual overhead costs in production to actual capital expenditures or actual labor costs.</span>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1679010818
publication_time: 2023-03-16 23:53:38.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Tuscarora Gas Transmission
capitalization_of_construction_overhead_long_term_debt_entity: Tuscarora Gas Transmission
construction_overhead_average_construction_work_in_progress_entity_name: Tuscarora Gas Transmission
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022 $180,245 of equity and $8,381 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1681337041
publication_time: 2023-04-12 22:04:01.000000
start_date: 2022-01-01
end_date: 2022-12-31
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 half of current monthly expenditures added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 11.20% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 2.03% and for the other funds after compounding is 8.92%.</span></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1681499534
publication_time: 2023-04-14 19:12:14.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">1. <span style="text-decoration: underline">Construction Overhead</span></span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">associated entity. The capital overhead rate was derived from an entity wide time study.</span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">2. <span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC </span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during </span></span><span style="font-size: 12pt; font-family: Arial, Helvetica, sans-serif; background-color: unset; text-align: inherit">construction, Account 432.</span></p><p><span style="font-size: 12pt; font-family: Arial, Helvetica, sans-serif; background-color: unset; text-align: inherit"><br /></span></p><p><font><span style="font-size: 16px"> </span></font></p><p><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt"><br /><br /></span></span></p></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1681337250
publication_time: 2023-04-12 22:07:30.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: 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 half of current monthly expenditure added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 9.02% per annum for the projects.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div><div style="margin-top:10pt;padding-left:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">The AFUDC rate for borrowed funds after compounding is 1.69% and for other funds after compounding is 7.16%.</span></div>


entity_id: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1679018677
publication_time: 2023-03-17 02:04:37.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2022, $3,107,920 of equity and $511,529 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000046
filing_name: National_Fuel_Gas_Supply_Corporation_form2_Q4_1681322026
publication_time: 2023-04-12 17:53:46.000000
start_date: 2022-01-01
end_date: 2022-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Approved in rate case
general_description_of_construction_overhead_text_block:
  <div><p>GAS:</p>
  <p>Engineering, Supervision, Administrative costs, etc. which are directly chargeable to construction are charged to construction.</p>
  <p>Construction overhead capitalized is determined by applying the percentage of Engineering Staff labor and associated general and administrative costs to open construction projects based on amounts charged to the project during the month.</p>
  <p>ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION</p>
  <p>All construction and retirement jobs considered to be in progress during the month of which the interest is being computed qualify for the charge. Exclusions consist of the following:</p>
  <p>a. Blanket Projects</p>
  <p>b. Maintenance and General Order Projects</p>
  <p>c. Production Orders</p>
  <p>d. Voided Projects</p>
  <p>e. Reimbursable Projects</p>
  <p>f. Projects less than 30 days duration</p>
  <p>g. Projects with no increase in balance during the month</p>
  <p>A project is said to be started in the first month in which it receives charges.</p>
  <p>A Project is said to be completed in the month in which the asset goes into service.</p></div>


entity_id: C000094
filing_name: Texas_Eastern_Transmission,_LP_form2_Q4_1712975241
publication_time: 2024-04-13 02:27:21.000000
start_date: 2023-01-01
end_date: 2023-12-31
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><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></div>


entity_id: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1713534089
publication_time: 2024-04-19 13:41:29.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 $5,140,203 for 2023 and $4,176,716 for 2022. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $1,461,892 for 2023 and $1,193,883 for 2022.</span></div>


entity_id: C000582
filing_name: Midwestern_Gas_Transmission_Company_form2_Q4_1712624013
publication_time: 2024-04-09 00:53:33.000000
start_date: 2023-01-01
end_date: 2023-12-31
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:18pt;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:18pt;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:18pt;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: C000596
filing_name: TransColorado_Gas_Transmission_Company_LLC_form2_Q4_1711674340
publication_time: 2024-03-29 01:05:40.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: TransColorado Gas Transmission Company LLC
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: 0
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: 0
general_description_of_construction_overhead_text_block:
  <div><p>1. Construction Overhead</p>
  <p>(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</p>
  <p>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.</p>
  <p>(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</p>
  <p>(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</p>
  <p>(d) Different overhead rates are applied based on the nature of the construction project.</p>
  <p>(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</p>
  <p>(f) Overheads are directly assigned to each project.</p>
  <p>2. Allowance for Funds Used During Construction</p>
  <p>Allowance for funds used during construction is calculated below.</p>
  <p>3. Net-of-Tax rate for borrowed funds</p>
  <p>Not Applicable</p></div>


entity_id: C001012
filing_name: Fayetteville_Express_Pipeline_LLC_form2_Q4_1712869650
publication_time: 2024-04-11 21:07:30.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">1. </span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Construction Overhead</span></span>&#160;</p><p><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">2. </span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Allowance for funds used during construction (&quot;AFUDC&quot;)&#160;</span></span></p><p><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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><br /></p></div>


entity_id: C010280
filing_name: Cheyenne_Connector,_Llc_form2_Q4_1712792947
publication_time: 2024-04-10 23:49:07.000000
start_date: 2023-01-01
end_date: 2023-12-31
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, 2023.</span></div>


entity_id: C004558
filing_name: Sierrita_Gas_Pipeline_LLC_form2_Q4_1711599421
publication_time: 2024-03-28 04:17:01.000000
start_date: 2023-01-01
end_date: 2023-12-31
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</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&#160;</font><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">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_1712969613
publication_time: 2024-04-13 00:53:33.000000
start_date: 2023-01-01
end_date: 2023-12-31
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><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></div>


entity_id: C001203
filing_name: Southeast_Supply_Header,_LLC_form2_Q4_1712360865
publication_time: 2024-04-05 23:47:45.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: d 10.55 %
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: d 4.33 %
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:115%">Overhead costs are allocated based on contractual agreement.</span></div>


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1712936499
publication_time: 2024-04-12 15:41:39.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Florida Gas Transmission Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Florida Gas Transmission Company, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Florida Gas Transmission Company, LLC
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 supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects.&#160; 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.&#160; Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.&#160; 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%">&#160;</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.&#160; For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.&#160; The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.&#160; The maximum AFUDC rate is restricted to the overall rate of return underlying the Florida Gas' recourse rate.&#160; 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.&#160; Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.&#160; 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: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1713296393
publication_time: 2024-04-16 19:39:53.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Panhandle Eastern Pipe Line Company, LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; 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"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">1.</span><span>&#160;</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"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">Construction Overhead</span></span></p><p style="margin-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; margin-left: 18pt"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">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-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; margin-left: 18pt"><span style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; line-height: 17.12px">&#160;</span></p><p style="margin-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; 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"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">2.</span><span>&#160;</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"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style="margin-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; margin-left: 18pt"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit">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></p><p style="margin-top: 0; margin-bottom: 8pt; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); line-height: 17.12px; 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"><span style="color: rgba(0, 0, 0, 1); text-decoration: inherit"><br /></span></span></p></div>


entity_id: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1711675613
publication_time: 2024-03-29 01:26:53.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Bear Creek Storage Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 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 rates for major construction projects 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: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1713296930
publication_time: 2024-04-16 19:48:50.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Sea Robin Pipeline Company, 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"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">1.<span>&#160;</span><span style="text-decoration: underline">Construction Overhead</span></span></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"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif">Direct<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="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"><span style="font-size: 12pt"><span style="font-family: Arial, Helvetica, sans-serif"><br /></span></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"><font><span style="font-size: 12pt">2.<span>&#160;</span><span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></font></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"><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>&#160;</span></span><span style="font-size: 12pt">and Allowance for Borrowed Funds Used During Construction, Account 432.</span></font></p></div>


entity_id: C000981
filing_name: Colorado_Interstate_Gas_Company,_L.L.C._form2_Q4_1711715072
publication_time: 2024-03-29 12:24:32.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Colorado Interstate Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Colorado Interstate Gas Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
  <p><font style="font-family: Arial; font-size: 18pt;">1. Construction Overhead</font></p>
  <div class="Section1">
  <p style="margin-top: 14pt; margin-bottom: 14pt; line-height: normal; font-size: 18pt;"><font style="font-family: Arial;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(f) Overheads are directly assigned to each project.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><br/></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">2. Allowance for Funds Used During Construction</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">Allowance for funds used during construction is calculated below.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><br/></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">Not Applicable</font></p>
  </div></div>


entity_id: C000020
filing_name: Tennessee_Gas_Pipeline_Company,_L.L.C._form2_Q4_1713314766
publication_time: 2024-04-17 00:46:06.000000
start_date: 2023-01-01
end_date: 2023-12-31
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
construction_overhead_average_construction_work_in_progress_entity_name: Tennessee Gas Pipeline 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; 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: C000517
filing_name: North_Baja_Pipeline,_LLC_form2_Q4_1709305786
publication_time: 2024-03-01 15:09:46.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 2023 $0 of debt and $5,370,816 of equity were directly charged to construction.</span></td></tr></table></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1712793152
publication_time: 2024-04-10 23:52:32.000000
start_date: 2023-01-01
end_date: 2023-12-31
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, 2023.</span></div>


entity_id: C000995
filing_name: Cheyenne_Plains_Gas_Pipeline_Company,_L.L.C._form2_Q4_1711117711
publication_time: 2024-03-22 14:28:31.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheyenne Plains Gas Pipeline Company, L.L.C.
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: 0
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: 0
general_description_of_construction_overhead_text_block:
  <div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
  <div class="Section1">
  <p style="margin-top: 14pt; margin-bottom: 14pt; line-height: normal; font-size: 18pt;"><font style="font-family: Arial;">1. Construction Overhead</font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; line-height: normal; font-size: 18pt;"><font style="font-family: Arial;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(d) Different overhead rates are applied based on the nature of the construction project.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">(f) Overheads are directly assigned to each project.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><br/></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">2. Allowance for Funds Used During Construction</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">Allowance for funds used during construction is calculated below.</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><br/></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">3. Net-of-Tax rate for borrowed funds</font></p>
  <p style="margin-top: 0pt; margin-bottom: 8pt; line-height: 108%; font-size: 18pt;"><font style="font-family: Arial;">Not Applicable</font></p>
  </div></div>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1711577545
publication_time: 2024-03-27 22:12:25.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 2023 $234,566 of equity and $22,350 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1712628438
publication_time: 2024-04-09 02:07:18.000000
start_date: 2023-01-01
end_date: 2023-12-31
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><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: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1712870097
publication_time: 2024-04-11 21:14:57.000000
start_date: 2023-01-01
end_date: 2023-12-31
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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p></div>


entity_id: C000967
filing_name: El_Paso_Natural_Gas_Company,_L.L.C._form2_Q4_1713301384
publication_time: 2024-04-16 21:03:04.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: El Paso Natural Gas Company, L.L.C
capitalization_of_construction_overhead_long_term_debt_entity: El Paso Natural Gas Company, L.L.C
construction_overhead_average_construction_work_in_progress_entity_name: El Paso Natural Gas Company, L.L.C
general_description_of_construction_overhead_text_block:
  <div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
  <p><font style="font-family: Arial; font-size: 18pt;">1. Construction Overhead</font></p>
  <div class="Section1">
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(a) Overhead charges are intended to cover those indirect costs pertaining to construction activities for departments such as engineering, operations and accounting for their labor and related employee benefits and office space. The overhead amount capitalized is charged to all construction projects by applying a construction overhead clearing rate to direct project costs. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(b) The overhead capitalized is primarily based on periodic studies to identify indirect capital costs that are not charged directly to construction projects. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(c) Costs are accumulated in a blanket overhead project and distributed monthly to individual construction projects. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(d) Different overhead rates are applied based on the nature of the construction project. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(e) The basis for the differentiation in overhead rates stems from the economies of scale that are achieved with these projects. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">(f) Overheads are directly assigned to each project. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">2. Allowance for Funds Used During Construction </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">Allowance for funds used during construction is calculated below. </font></p>
  <p style="margin-top: 14pt; margin-bottom: 14pt; font-size: 18pt;"><font style="font-family: Arial;">3. Net-of-Tax rate for borrowed funds </font></p>
  </div>
  <p><font style="font-family: Arial; font-size: 18pt;">Not Applicable</font></p>
  <div class="Section2">
  <p style="margin-top: 0pt; margin-bottom: 0pt;"><font style="-aw-import: ignore;"> <br/></font></p>
  </div></div>


entity_id: C000438
filing_name: Iroquois_Gas_Transmission_System,_L.P._form2_Q4_1713475886
publication_time: 2024-04-18 21:31:26.000000
start_date: 2023-01-01
end_date: 2023-12-31
general_description_of_construction_overhead_text_block:
  <p><span style="color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); display: inline !important; float: none">Construction Overheads:Employee benefits (burdened costs) are allocated to construction projects based on actual payroll charged to each specific project. There is no allocation made for indirect labor and benefits.&#160; Allowance of Funds Used During Construction (AFUDC):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.</span><br /></p>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1712697007
publication_time: 2024-04-09 21:10:07.000000
start_date: 2023-01-01
end_date: 2023-12-31
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;">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: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1712012964
publication_time: 2024-04-01 23:09:24.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2023, $4,386,012 of equity and $539,906 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C001031
filing_name: Discovery_Gas_Transmission_LLC_form2_Q4_1713221033
publication_time: 2024-04-15 22:43:53.000000
start_date: 2023-01-01
end_date: 2023-12-31
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:10pt;font-weight:400;line-height:120%">As the operator of DGT, Williams will present to the Management Committee, the estimate of its additional overhead costs as a result of a capital project. This is reviewed for each new capital project and the amount charged to capital project can either be a fixed amount or a percentage of the total capital cost incurred. Once approved by the Management Committee, the overhead amount is charged directly to the capital project.</span></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1712933971
publication_time: 2024-04-12 14:59:31.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Portland Natural Gas Transmission System
capitalization_of_construction_overhead_long_term_debt_entity: Portland Natural Gas Transmission System
construction_overhead_average_construction_work_in_progress_entity_name: Portland Natural Gas Transmission System
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:95.535%"><tr><td style="width:1.0%"/><td style="width:19.772%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.681%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:18.685%"/><td style="width:0.1%"/></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></td></tr><tr><td colspan="15" style="border-bottom:1pt solid #000;border-left:1pt solid #000;border-right:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="15" style="border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2023, $11,498 of equity and $2,977 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C008884
filing_name: Midship_Pipeline_Company,_Llc_form2_Q4_1713472246
publication_time: 2024-04-18 20:30:46.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midship Pipeline Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Midship Pipeline Company, LLC
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%">A weighted average debt rate of 4.02% was used in the AFUDC debt component of the computation and the stated 14% equity rate, with the continued use of a 50/50 debt to equity ratio.</span></div>


entity_id: C000084
filing_name: Algonquin_Gas_Transmission,_LLC_form2_Q4_1713323463
publication_time: 2024-04-17 03:11:03.000000
start_date: 2023-01-01
end_date: 2023-12-31
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:
  <div><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></div>


entity_id: C001275
filing_name: Eastern_Shore_Natural_Gas_Company_form2_Q4_1713476149
publication_time: 2024-04-18 21:35:49.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_preferred_stock_entity: Chesapeake Utilities Corporation
capitalization_of_construction_overhead_average_short_term_debt_entity: Chesapeake Utilities Corporation
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: c —
capitalization_of_construction_overhead_of_shortterm_interest_rate_indicator: s —
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Chesapeake Utilities Corporation
capitalization_of_construction_overhead_long_term_debt_entity: Chesapeake Utilities Corporation
capitalization_of_construction_overhead_cost_rate_preferred_stock_rate_indicator: p —
capitalization_of_construction_overhead_cost_rate_long_term_debt_rate_indicator: d —
construction_overhead_average_construction_work_in_progress_entity_name: Chesapeake Utilities Corporation
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 construction 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: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1712959682
publication_time: 2024-04-12 22:08:02.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 half of current monthly expenditures added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 10.78% 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 1.96% and for the other funds after compounding is 8.58%.</span></div>


entity_id: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1712793189
publication_time: 2024-04-10 23:53:09.000000
start_date: 2023-01-01
end_date: 2023-12-31
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: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, 2023.</span></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1711416923
publication_time: 2024-03-26 01:35:23.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 (AFUDC):</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. There was no AFUDC recorded in 2023.</span></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1712869759
publication_time: 2024-04-11 21:09:19.000000
start_date: 2023-01-01
end_date: 2023-12-31
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="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"><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">1.<span>&#160;</span><span style="text-decoration: underline">Construction Overhead</span></span></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"><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">Direct company labor costs, including costs for supervisory personnel who devote time to capital projects, are direct-charged to work orders based on actual hours devoted to specific projects. Related employee benefit costs are charged to<span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">construction, retirement, and other work-in-progress projects monthly based on a loading rate applied to labor charges. Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the<span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">associated entity. The capital overhead rate was derived from an entity wide time study.</span></span></p><p 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"><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">2.<span>&#160;</span><span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></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"><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For<span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which<span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC<span>&#160;</span></span></span><span style="font-family: Arial, Helvetica, sans-serif"><span style="font-size: 12pt">base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during<span>&#160;</span></span></span><span style="font-size: 12pt; font-family: Arial, Helvetica, sans-serif; background-color: unset; text-align: inherit">construction, Account 432.</span></p></div>


entity_id: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1712877897
publication_time: 2024-04-11 23:24:57.000000
start_date: 2023-01-01
end_date: 2023-12-31
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"><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 2023 $16,317,569 of equity and $2,350,628 of debt were directly charged to construction.</span></div></td></tr></table></div>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1712271959
publication_time: 2024-04-04 23:05:59.000000
start_date: 2023-01-01
end_date: 2023-12-31
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:left;vertical-align:top"><div style="text-align:justify"><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 2023 $856,742 of equity and $90,745 of debt were directly charged to construction.</span></div></td></tr></table></div>


entity_id: C000307
filing_name: Columbia_Gulf_Transmission,_LLC_form2_Q4_1711585094
publication_time: 2024-03-28 00:18:14.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 2023, $3,407,208 of equity and $503,729 of debt were directly charged to construction.</span></div>


entity_id: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1712770370
publication_time: 2024-04-10 17:32:50.000000
start_date: 2023-01-01
end_date: 2023-12-31
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">Half 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 a rate of 7.46% 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 7.46% 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 1.65% and for other funds after compounding is 5.81%.</span></div>


entity_id: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1712793309
publication_time: 2024-04-10 23:55:09.000000
start_date: 2023-01-01
end_date: 2023-12-31
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, 2023.</span></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1712621346
publication_time: 2024-04-09 00:09:06.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: 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 half of current monthly expenditure added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 9.55% 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 1.68% and for other funds after compounding is 7.68%.</span></div>


entity_id: C000235
filing_name: Midcontinent_Express_Pipeline_LLC_form2_Q4_1711674634
publication_time: 2024-03-29 01:10:34.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midcontinent Express Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">1. Construction Overhead</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: C011606
filing_name: Gulf_Run_Transmission,_LLC_form2_Q4_1713381366
publication_time: 2024-04-17 19:16:06.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Gulf Run Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">1.</span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Construction Overhead</span></span>&#160;</p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">2.</span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Allowance for funds used during construction (&quot;AFUDC&quot;)&#160;</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><br /></span></p></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1713280960
publication_time: 2024-04-16 15:22:40.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 $676,081 for 2023 and $921,849 for 2022. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $65,371 for 2023 and $144,146 for 2022.</span>


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1713296609
publication_time: 2024-04-16 19:43:29.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Gas Transmission, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none"><span><span><span>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; 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>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-indent: 0; white-space: normal; margin: 0; color: rgba(51, 51, 51, 1); font-family: Roboto"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none">Allowance for funds used during construction is charged on all construction projects in Construction work-in-progress which have not been completed by the end of the month for which the allowance for funds used is being charged. For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service. The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds. The amount is computed monthly by applying 1/12 of an annual rate to the balance of prior month plus half of the current month to each work order. Costs excluded from the AFUDC base are contract retentions, capital accruals, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p></div>


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1713303641
publication_time: 2024-04-16 21:40:41.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Trunkline Gas Company LLC
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">1.</span><span style="color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Construction Overhead</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">2.</span><span style="color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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></p></div>


entity_id: C000545
filing_name: Enable_Mississippi_River_Transmission,_LLC_form2_Q4_1713361877
publication_time: 2024-04-17 13:51:17.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Enable Mississippi River Transmission LLC
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit">1.</span><span style="color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Construction Overhead</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit">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-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit">2.</span><span style="color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; display: inline !important; text-decoration: inherit">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></p></div>


entity_id: C000095
filing_name: Equitrans,_L.P._form2_Q4_1711736023
publication_time: 2024-03-29 18:13:43.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 12.12% used for the year 2023 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><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%">389,355</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%">7,033,941</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%">5.5354</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></div>


entity_id: C000412
filing_name: Stingray_Pipeline_Company,_L.L.C._form2_Q4_1712937237
publication_time: 2024-04-12 15:53:57.000000
start_date: 2023-01-01
end_date: 2023-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Stingray Pipeline Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">1.</span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Construction Overhead</span></span>&#160;</p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">2.</span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span>&#160;</span></span><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline; background-color: rgba(255, 255, 255, 1)">Allowance for funds used during construction (&quot;AFUDC&quot;)&#160;</span></span></p><p style="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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="margin-top: 0; margin-bottom: 1rem; color: rgba(73, 80, 87, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1)"><span style="color: rgba(0, 0, 0, 1); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><br /></span></p></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1712616108
publication_time: 2024-04-08 22:41:48.000000
start_date: 2023-01-01
end_date: 2023-12-31
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:
  <div><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 2023 $1,444,639 of equity and $144,470 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000306
filing_name: Columbia_Gas_Transmission,_LLC_form2_Q4_1711582731
publication_time: 2024-03-27 23:38:51.000000
start_date: 2023-01-01
end_date: 2023-12-31
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 2023 $22,092,789.22 of equity and $2,538,748.70 of debt were directly charged to construction.</span></div>


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1712938926
publication_time: 2024-04-12 16:22:06.000000
start_date: 2023-01-01
end_date: 2023-12-31
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><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">1. </span><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline">Construction Overhead</span></span></p><p><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">2. </span><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important"><span style="text-decoration: underline">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p><span style="color: rgba(0, 0, 0, 1); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0; white-space: normal; background-color: rgba(255, 255, 255, 1); float: none; text-decoration: inherit; display: inline !important">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><br /></p></div>


entity_id: C008884
filing_name: Midship_Pipeline_Company,_Llc_form2_Q4_1744907043
publication_time: 2025-04-17 16:24:03.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midship Pipeline Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Midship Pipeline Company, LLC
general_description_of_construction_overhead_text_block:
  <div style="padding-right:18pt;text-indent:18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">1.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;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">2. 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%">Allowance for funds used during construction is calculated on Page 218a.</span></div><div style="margin-top:12pt;padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">3. NET-OF-TAX RATE FOR BORROWED FUNDS:</span></div><div style="padding-left:18pt;padding-right:18pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Not Applicable</span></div>


entity_id: C000981
filing_name: Colorado_Interstate_Gas_Company,_L.L.C._form2_Q4_1743112944
publication_time: 2025-03-27 22:02:24.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Colorado Interstate Gas Company, L.L.C.
capitalization_of_construction_overhead_long_term_debt_entity: Colorado Interstate 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: 18.0pt; 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;">&#160;</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;">&#160;</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><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-weight: bold;">Not Applicable</font></p></div>


entity_id: C003234
filing_name: Bear_Creek_Storage_Company,_L.L.C._form2_Q4_1743031183
publication_time: 2025-03-26 23:19:43.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Bear Creek Storage Company, L.L.C.
general_description_of_construction_overhead_text_block:
  <div><p><font style="font-size: 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 rates for major construction projects 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>
  <p>&#160;</p></div>


entity_id: C000253
filing_name: Sea_Robin_Pipeline_Company,_LLC_form2_Q4_1744764320
publication_time: 2025-04-16 00:45:20.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><span style="font-family: Arial, Helvetica, sans-serif;">1. <span style="text-decoration: underline;">Construction Overhead</span></span></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><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></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><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></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><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, and purchase order accruals. The allowance for each month is credited to Allowance for other funds used during construction, Account 419.1, and Allowance for borrowed funds used during construction, Account 432.</span></p></div>


entity_id: C000235
filing_name: Midcontinent_Express_Pipeline_LLC_form2_Q4_1743117012
publication_time: 2025-03-27 23:10:12.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Midcontinent Express Pipeline LLC
general_description_of_construction_overhead_text_block:
  <div><p class="MsoNormal"><font style="font-size: 18.0pt; line-height: 107%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;">1. Construction Overhead</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>
  <p>&#160;</p></div>


entity_id: C011606
filing_name: Gulf_Run_Transmission,_LLC_form2_Q4_1744751642
publication_time: 2025-04-15 21:14:02.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">1.</span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline; background-color: rgb(255, 255, 255);">Construction Overhead</span></span>&#160; </p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">2.</span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline; background-color: rgb(255, 255, 255);">Allowance for funds used during construction (&quot;AFUDC&quot;)&#160; </span></span></p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><br /></span></p></div>


entity_id: C000255
filing_name: Florida_Gas_Transmission_Company,_LLC_form2_Q4_1744318942
publication_time: 2025-04-10 21:02:22.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Florida Gas Transmission Company, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Florida Gas Transmission Company, LLC
construction_overhead_average_construction_work_in_progress_entity_name: Florida Gas Transmission Company, LLC
general_description_of_construction_overhead_text_block:
  <div><p style="color: rgb(0, 0, 0); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0px; 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>&#160;</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: rgb(0, 0, 0); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0px; 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.&#160; 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.&#160; Capitalized overhead amounts are calculated by applying a capital overhead rate to actual capital spend for the associated entity.&#160; The capital overhead rate was derived from an entity wide time study.</span></p><p style="color: rgb(0, 0, 0); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0px; margin-bottom: 8pt; margin-left: 18pt;"><span style="font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; line-height: 17.12px;">&#160;</span></p><p style="color: rgb(0, 0, 0); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0px; 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>&#160;</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: rgb(0, 0, 0); font-family: sans-serif; font-size: medium; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; text-align: left; line-height: 17.12px; margin-top: 0px; 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 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 fund used is being charged.&#160; For construction projects, an allowance for funds used during construction is charged up to the date the property is actually placed in service.&#160; The amount capitalized during the construction period is calculated pursuant to FERC rules which includes allowance for the cost of debt and equity funds.&#160; The maximum AFUDC rate is restricted to the overall rate of return underlying the Florida Gas' recourse rate.&#160; 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.&#160; Costs excluded from the AFUDC base are contract retentions, capital accruals and purchase order accruals.&#160; 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 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: C000623
filing_name: ANR_Pipeline_Company_form2_Q4_1744058621
publication_time: 2025-04-07 20:43:41.000000
start_date: 2024-01-01
end_date: 2024-12-31
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"><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 2024, $29,180,136 of equity and $3,945,280 of debt were directly charged to construction.</span></div></td></tr></table></div>


entity_id: C007688
filing_name: Cheniere_Corpus_Christi_Pipeline,_LP_form2_Q4_1743627301
publication_time: 2025-04-02 20:55:01.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheniere Corpus Christi Pipeline, LP
general_description_of_construction_overhead_text_block:
  <div style="padding-left:13.5pt;text-indent:-13.5pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:5.17pt">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%">2. 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: C005274
filing_name: UGI_Sunbury,_LLC_form2_Q4_1744915292
publication_time: 2025-04-17 18:41:32.000000
start_date: 2024-01-01
end_date: 2024-12-31
general_description_of_construction_overhead_text_block:
  <div style="margin-top:40pt;padding-left:36pt;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">The Respondent is a wholly owned subsidiary of UGIES and an indirect wholly owned subsidiary of UGI Corporation. The Respondent is authorized to own and operate nature gas transmission facilities and engage in open-access transportation services in Pennsylvania. The Respondent provides transportation services of shipper supplied natural gas through the Sunbury Pipeline. The pipeline consists of approximately 34.4 miles of 20-inch pipeline passing through five (5) central Pennsylvania communities, with associated surface facilities that include measurement and regulation, deliver / receiving equipment, and other ancillary facilities. The pipeline will have a Maximum Allowable Operating Pressure (“MOAP”) of 1,480 pounds per square inch and design capacity of 200,000 Dth/day.</span></div><div style="margin-top:40pt;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">The pipeline includes one integrated receiving station containing two receipt point interconnection meters with Transcontinental Gas Pipeline Company (“Transco”) and MARC I Pipeline in Lycoming County, Pennsylvania. The MARC I Pipeline is part of the interstate Stagecoach Pipeline System (“Stagecoach”) operated by Central New York Oil &amp; Gas Company, LLC. The two separate delivery point interconnections are: (1) UGI Central Penn Gas (“UGI CPG”) in Northumberland County and (2) with the Hummel gas fired power station in Snyder County.</span></div><div style="margin-top:40pt;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">The Respondent has no employees and relies on the operation and administration services provided by UGIES, as well as, third party contractors for the pipeline’s operations and maintenance.</span></div>


entity_id: C000978
filing_name: Wyoming_Interstate_Company,_L.L.C._form2_Q4_1743505824
publication_time: 2025-04-01 11:10:24.000000
start_date: 2024-01-01
end_date: 2024-12-31
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-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; 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;">&#160;</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;">&#160;</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: C000986
filing_name: Ruby_Pipeline,_L.L.C._form2_Q4_1744396455
publication_time: 2025-04-11 18:34:15.000000
start_date: 2024-01-01
end_date: 2024-12-31
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: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, 2024.</span></div>


entity_id: C000967
filing_name: El_Paso_Natural_Gas_Company,_L.L.C._form2_Q4_1744839074
publication_time: 2025-04-16 21:31:14.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: El Paso Natural Gas Company, L.L.C
capitalization_of_construction_overhead_long_term_debt_entity: El Paso Natural Gas Company, L.L.C
construction_overhead_average_construction_work_in_progress_entity_name: El Paso Natural Gas Company, L.L.C
general_description_of_construction_overhead_text_block:
  <div><p><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; 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>
  <p>&#160;</p></div>


entity_id: C000076
filing_name: Transwestern_Pipeline_Company,_LLC_form2_Q4_1744386282
publication_time: 2025-04-11 15:44:42.000000
start_date: 2024-01-01
end_date: 2024-12-31
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-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">1.</span><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline;">Construction Overhead</span></span></p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">2.</span><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline;">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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></p></div>


entity_id: C000229
filing_name: Trailblazer_Pipeline_Company_LLC_form2_Q4_1744397427
publication_time: 2025-04-11 18:50:27.000000
start_date: 2024-01-01
end_date: 2024-12-31
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, 2024.</span></div>


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
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 2024 $29,899,425.92 of equity and $610,535.83 of debt were directly charged to construction.</span></div>


entity_id: C004602
filing_name: Rover_Pipeline_LLC_form2_Q4_1744315379
publication_time: 2025-04-10 20:02:59.000000
start_date: 2024-01-01
end_date: 2024-12-31
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-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;">1.<span style="text-decoration: underline;">Construction Overhead</span></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,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.</p><p><br /></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;">2.<span style="text-decoration: underline;">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></p><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,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, 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.</p></div>


entity_id: C001014
filing_name: Mojave_Pipeline_Company,_L.L.C._form2_Q4_1743710773
publication_time: 2025-04-03 20:06:13.000000
start_date: 2024-01-01
end_date: 2024-12-31
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><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-family: Arial, sans-serif; font-size: 18pt;">Not Applicable</font></p>
  <p>&#160;</p></div>


entity_id: C000095
filing_name: Equitrans,_L.P._form2_Q4_1743101451
publication_time: 2025-03-27 18:50:51.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_average_short_term_debt_entity: EQT Corporation
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: EQT Corporation
capitalization_of_construction_overhead_long_term_debt_entity: EQT Corporation
construction_overhead_average_construction_work_in_progress_entity_name: EQT 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 6.31% used for the year 2024 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><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%">651,208</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%">11,855,877</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%">5.4927</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></div>


entity_id: C000544
filing_name: Enable_Gas_Transmission,_LLC_form2_Q4_1744751554
publication_time: 2025-04-15 21:12:34.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="font-size: medium; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; white-space: normal; margin: 0px; color: rgb(51, 51, 51); font-family: Roboto;"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none;">1.</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none;"><span><span><span>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; white-space: normal; margin: 0px; color: rgb(51, 51, 51); 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="font-size: medium; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; white-space: normal; margin: 0px; color: rgb(51, 51, 51); 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="font-size: medium; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; white-space: normal; margin: 0px; color: rgb(51, 51, 51); 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>&#160;</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="font-size: medium; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; white-space: normal; margin: 0px; color: rgb(51, 51, 51); 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; font-size: 12pt; font-weight: normal; font-style: normal; text-decoration: none;"><br /></span></p></div>


entity_id: C000039
filing_name: Southern_LNG_Company,_L.L.C._form2_Q4_1742508747
publication_time: 2025-03-20 22:12:27.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Southern LNG 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><u></u></p>
  <p>&#160;</p></div>


entity_id: C008925
filing_name: Mountain_Valley_Pipeline,_LLC_form2_Q4_1743102779
publication_time: 2025-03-27 19:12:59.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Rate Case
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Mountain Valley Pipeline, LLC
capitalization_of_construction_overhead_long_term_debt_entity: Mountain Valley Pipeline, LLC
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 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 9.8% used for the year 2024 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><div style="padding-left:54pt;text-indent:-18pt"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Mountain Valley Pipeline, LLC uses an implied capital structure as no debt exists on the Company.</span></div>


entity_id: C000516
filing_name: Gas_Transmission_Northwest_LLC_form2_Q4_1743625344
publication_time: 2025-04-02 20:22:24.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Gas Transmission Northwest
capitalization_of_construction_overhead_long_term_debt_entity: Gas Transmission Northwest
construction_overhead_average_construction_work_in_progress_entity_name: Gas Transmission Northwest
general_description_of_construction_overhead_text_block:
  <div style="margin-top:2pt;padding-right:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"/><td style="width:69.787%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:28.013%"/><td style="width:0.1%"/></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">OVERHEADS:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Administrative, engineering, and supervision salaries, expenses, and employee benefits relating to construction activities are capitalized based on labor recorded to the payroll system. The amounts so capitalized are directly assigned, based on individual construction projects, exclusive of construction orders covering the cost of capitalized software and purchases of general plant, furniture, transportation equipment, tools, and similar property, on a percentage basis with the same percentage being applied to all types of construction.</span></div></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:120%">ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION:</span></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Computed monthly on construction work in progress, exclusive of construction projects covering the purchase of property normally placed in service when received. The amounts so capitalized are directly assigned, based on individual construction projects exclusive of construction orders covering the purchase of general plant furniture, transportation equipment, tools and similar property, on a percentage basis with the same percentage being applied to all types of construction. In 2024, $3,998,178 of equity and $586,773 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000594
filing_name: Rockies_Express_Pipeline_LLC_form2_Q4_1744398790
publication_time: 2025-04-11 19:13:10.000000
start_date: 2024-01-01
end_date: 2024-12-31
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, 2024.</span></div>


entity_id: C000640
filing_name: Northwest_Pipeline_LLC_form2_Q4_1744252592
publication_time: 2025-04-10 02:36:32.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_cost_rate_common_equity_rate_indicator: Three-year average rate
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: 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"><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2. The means of the half of current monthly expenditure added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 9.44% per annum for the 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%">3. The computation period is from the date costs are first incurred until the facilities are placed in service or ready for service.</span></div>


entity_id: C000311
filing_name: Millennium_Pipeline_Company,_LLC_form2_Q4_1744333376
publication_time: 2025-04-11 01:02:56.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 (AFUDC):</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 2024 $10,755.46 of equity and $1,560.73 of debt were directly charged to construction.</span></div>


entity_id: C010280
filing_name: Cheyenne_Connector,_Llc_form2_Q4_1744393519
publication_time: 2025-04-11 17:45:19.000000
start_date: 2024-01-01
end_date: 2024-12-31
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, 2024.</span></div>


entity_id: C001013
filing_name: ETC_Tiger_Pipeline,_LLC_form2_Q4_1744312177
publication_time: 2025-04-10 19:09:37.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="margin-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><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 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 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-top:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:0in;line-height:107%;font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif;"><span style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">2. </span></span><span style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;"><span style="text-decoration: underline;">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></span></p><p><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, 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></span></p></div>


entity_id: C010476
filing_name: Adelphia_Gateway,_Llc_form2_Q4_1743097669
publication_time: 2025-03-27 17:47:49.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 </span></div><div style="margin-top:2pt;padding-left:36pt;padding-right:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">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: 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
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 2024, $14,170,826 of equity and $244,125 of debt were directly charged to construction.</span></div>


entity_id: C002096
filing_name: Natural_Gas_Pipeline_Company_of_America_LLC_form2_Q4_1744338947
publication_time: 2025-04-11 02:35:47.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Natural Gas Pipeline Company of America LLC
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&#160;</font><font style="font-family: arial, helvetica, sans-serif; font-size: 18pt;">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: C000438
filing_name: Iroquois_Gas_Transmission_System,_L.P._form2_Q4_1745021382
publication_time: 2025-04-19 00:09:42.000000
start_date: 2024-01-01
end_date: 2024-12-31
general_description_of_construction_overhead_text_block:
  <div><p style="margin:0in;font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif;"><span style="font-family:&quot;sans-serif&quot;,serif;">Construction Overheads: Employee benefits (burdened costs) are allocated to construction projects based on actual payroll charged to each specific project. There is no allocation made for indirect labor and benefits.&#160; &#160; </span></p><p style="margin:0in;font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif;"><span style="font-family:&quot;sans-serif&quot;,serif;"><br /></span></p><p style="margin:0in;font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif;"><span style="font-family:&quot;sans-serif&quot;,serif;">Allowance of Funds Used During Construction (AFUDC): 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.</span></p></div>


entity_id: C000518
filing_name: Tuscarora_Gas_Transmission_Company_form2_Q4_1743469955
publication_time: 2025-04-01 01:12:35.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 2024 $38,124 of equity and $751 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000160
filing_name: Eastern_Gas_Transmission_and_Storage,_Inc._form2_Q4_1744903924
publication_time: 2025-04-17 15:32:04.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 activity 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 $6,990,818 for 2024 and $5,140,203 for 2023. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $1,772,906 for 2024 and $1,461,892 for 2023.</span></div>


entity_id: C000626
filing_name: Northern_Border_Pipeline_Company_form2_Q4_1744663979
publication_time: 2025-04-14 20:52:59.000000
start_date: 2024-01-01
end_date: 2024-12-31
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:
  <div><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 2024 $13,119,979 of equity and $1,269,728 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000374
filing_name: Southern_Star_Central_Gas_Pipeline,_Inc._form2_Q4_1744398601
publication_time: 2025-04-11 19:10:01.000000
start_date: 2024-01-01
end_date: 2024-12-31
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:22.5pt;text-indent:-22.5pt"><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:10.28pt">Nature of Overhead</span></div><div style="padding-left: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%">(i)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.12pt">A portion of the total cost of certain administrative and general departments that support construction activities.</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%"> </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%">(ii)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:6.9pt">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"><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%">(iii)</span><span style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:4.68pt">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)    Procedure for determining amount capitalized</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt"><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 style="padding-left:18pt"><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)    Method of distribution to construction jobs</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt"><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 style="padding-left:18pt"><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)    Different rates applied</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt"><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 style="padding-left:18pt"><span><br/></span></div><div style="padding-left:18pt"><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 style="padding-left:18pt"><span><br/></span></div><div style="padding-left:18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:77.827%"><tr><td style="width:1.0%"/><td style="width:23.565%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.565%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:23.565%"/><td style="width:0.1%"/><td style="width:1.0%"/><td style="width:24.905%"/><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 style="padding-left:36pt"><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 style="padding-left:18pt"><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 style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">    </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">Half 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 a rate of 8.39% 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 8.39% 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 1.72% and for other funds after compounding is 6.67%.</span></div>


entity_id: C000654
filing_name: Transcontinental_Gas_Pipe_Line_Company,_LLC_form2_Q4_1744759298
publication_time: 2025-04-15 23:21:38.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 half of current monthly expenditures added to the balance of the previous month (excluding contract retainage and accruals) comprise the base for the computation of the allowance at a rate of 10.46% 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>


entity_id: C000628
filing_name: Great_Lakes_Gas_Transmission_Limited_Partnership_form2_Q4_1743801937
publication_time: 2025-04-04 21:25:37.000000
start_date: 2024-01-01
end_date: 2024-12-31
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 2024 $3,406,983 of equity and $297,073 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C001217
filing_name: Portland_Natural_Gas_Transmission_System_form2_Q4_1744861135
publication_time: 2025-04-17 03:38:55.000000
start_date: 2024-01-01
end_date: 2024-12-31
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-bottom:1pt solid #000;border-top:1pt solid #000;padding:2px 1pt;text-align:justify;vertical-align:top"><span style="color:#000000;font-family:'Arial',sans-serif;font-size: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;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%">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 2024, $20,338 of equity and $6,148 of debt were directly charged to construction.</span></td></tr></table></div>


entity_id: C000251
filing_name: Trunkline_Gas_Company,_LLC_form2_Q4_1744764659
publication_time: 2025-04-16 00:50:59.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style="font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); text-align: left; background-color: rgb(255, 255, 255);"><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">1.</span><span style="color: rgb(73, 80, 87); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; display: inline !important;"><span>&#160; </span></span><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style="text-decoration: underline; background-color: rgb(255, 255, 255);">Construction Overhead</span></span></p><p style="font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); text-align: left; background-color: rgb(255, 255, 255);"><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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="font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); text-align: left; background-color: rgb(255, 255, 255);"><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">2.</span><span style="color: rgb(73, 80, 87); font-family: sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; display: inline !important;"><span>&#160; </span></span><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style="text-decoration: underline; background-color: rgb(255, 255, 255);">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style="font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-indent: 0px; white-space: normal; margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); text-align: left; background-color: rgb(255, 255, 255);"><span style="color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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></p></div>


entity_id: C002443
filing_name: Big_Sandy_Pipeline,_LLC_form2_Q4_1743459367
publication_time: 2025-03-31 22:16:07.000000
start_date: 2024-01-01
end_date: 2024-12-31
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><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 allocated 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: C001506
filing_name: CHENIERE_CREOLE_TRAIL_PIPELINE,_L.P._form2_Q4_1743627314
publication_time: 2025-04-02 20:55:14.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Cheniere Creole Trail Pipeline, L.P.
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">2. 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%"> Allowance for funds used during construction is calculated on Page 218a.</span></div>


entity_id: C000147
filing_name: Elba_Express_Company,_L.L.C._form2_Q4_1744236124
publication_time: 2025-04-09 22:02:04.000000
start_date: 2024-01-01
end_date: 2024-12-31
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>
  <p>&#160;</p></div>


entity_id: C000250
filing_name: Panhandle_Eastern_Pipe_Line_Company,_LP_form2_Q4_1744754817
publication_time: 2025-04-15 22:06:57.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style=" margin-top: 0pt; margin-bottom: 8pt; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 17.12px; 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;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">1.</span><span>&#160; </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;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">Construction Overhead</span></span></p><p style=" margin-top: 0pt; margin-bottom: 8pt; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 17.12px; margin-left: 18pt;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">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-top: 0pt; margin-bottom: 8pt; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 17.12px; margin-left: 18pt;"><span style=" font-family: Arial; font-size: 12pt; font-weight: normal; font-style: normal; line-height: 17.12px;">&#160; </span></p><p style=" margin-top: 0pt; margin-bottom: 8pt; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 17.12px; 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;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">2.</span><span>&#160; </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;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">Allowance for funds used during construction (&quot;AFUDC&quot;)</span></span></p><p style=" margin-top: 0pt; margin-bottom: 8pt; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 17.12px; margin-left: 18pt;"><span style=" color: rgb(0, 0, 0); text-decoration: inherit;">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></p></div>


entity_id: C000161
filing_name: Cove_Point_LNG,_LP_form2_Q4_1744660680
publication_time: 2025-04-14 19:58:00.000000
start_date: 2024-01-01
end_date: 2024-12-31
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><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 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 activity 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 $965,612 for 2024 and $676,081 for 2023. Accruals made to account 432.0 - Allowance for Borrowed Funds Used During Construction were $853,699 for 2024 and $65,371 for 2023.</span>


entity_id: C000412
filing_name: Stingray_Pipeline_Company,_L.L.C._form2_Q4_1744234428
publication_time: 2025-04-09 21:33:48.000000
start_date: 2024-01-01
end_date: 2024-12-31
capitalization_of_construction_overhead_capitalization_ration_common_equity_entity: Energy Transfer LP
capitalization_of_construction_overhead_long_term_debt_entity: Energy Transfer LP
construction_overhead_average_construction_work_in_progress_entity_name: Energy Transfer LP
general_description_of_construction_overhead_text_block:
  <div><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">1.</span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline; background-color: rgb(255, 255, 255);">Construction Overhead</span></span>&#160; </p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">2.</span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 10pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span>&#160; </span></span><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><span style=" text-decoration: underline; background-color: rgb(255, 255, 255);">Allowance for funds used during construction (&quot;AFUDC&quot;)&#160; </span></span></p><p style=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;">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=" margin-top: 0px; margin-bottom: 1rem; color: rgb(73, 80, 87); font-family: sans-serif; font-size: 16px; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255);"><span style=" color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 12pt; font-style: normal; font-weight: 400; text-align: left; text-indent: 0px; white-space: normal; background-color: rgb(255, 255, 255); float: none; text-decoration: inherit; display: inline !important;"><br /></span></p></div>


